UNITED STATES

SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

Form 10-K

~~[X]~~☒ Annual Report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

For the fiscal year ended February 28, ~~2025~~2026

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

For the transition period from __________ to __________

Commission file number ~~333~~000-~~272825~~56669

~~ALIXO-YOLLOO~~Made ~~CORPORATION~~in USA INC.

(Exact name of registrant as specified in its charter)

Nevada

37-1922983

(State or Other Jurisdiction of Incorporation or Organization)

(I.R.S. Employer

Identification Number)

~~Business~~1712 ~~Center~~Pioneer ~~Sunkar~~Ave, ~~Building~~Suite ~~47B~~500, ~~Aktau~~Cheyenne, WY, 82001, USA

~~130002~~(Address, ~~Kazakhstan~~including Zip Code, of principal executive offices)

~~Tel. +1~~(561) 789-~~252-34-66-180~~1139

~~Email:~~(Registrant’s ~~[email protected]~~telephone number, including area code)

~~(Address~~Securities registered ~~and~~under ~~telephone~~Section ~~number~~12(b) of ~~principal~~the ~~executive offices)~~Exchange Act:

Securities registered under Section 12(b) of the Exchange Act:
Title of each class	Trading Symbol	Name of each exchange on which registered
N/A	N/A	N/A
Securities registered under Section 12(g) of the Exchange Act:
None
(Title of Class)

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

~~Indicate by check mark if~~Securities ~~the~~registered ~~registrant~~under isSection a12(g) ~~well-known seasoned issuer, as defined in Rule 405~~ of the ~~Securities~~Exchange Act~~. Yes [ ] No [X]~~:

~~Indicate~~None ~~by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15~~(d)Title of ~~the Exchange Act. Yes [ ] No [X]~~Class)

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 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 ~~[X]~~ ☒ 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 ~~[X]~~ ☒ 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, 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:.

Large accelerated filer [☐ ] Accelerated filer [☐ ] Non-accelerated Filer ~~[X]~~☒ Smaller reporting company ~~[X]~~☒ ~~(Do not check if a smaller reporting company)~~ Emerging growth company ~~[X]~~☒

If an emerging growth company, indicate by check ~~mark~~ mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting ~~standards~~ standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ~~[ ]~~☐

IfIndicate ~~securities~~by check ~~are~~mark ~~registered~~whether ~~pursuant~~the registrant has filed a report on and attestation to ~~Section~~its ~~12(b)~~management’s assessment of the ~~Act,~~effectiveness ~~indicate~~of its byinternal ~~check~~control ~~mark~~over ~~whether~~financial ~~the~~reporting ~~financial~~under ~~statements~~Section 404(b) of the ~~registrant included~~Sarbanes-Oxley inAct ~~the~~(15 ~~filing~~U.S.C. ~~reflect~~7262(b)) by the ~~correction~~registered public ofaccounting anfirm ~~error~~that toprepared ~~previously~~or issued ~~financial~~its ~~statements~~audit report. [Yes ]☐ No ☒

~~Indicate~~If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the ~~registrant~~financial isstatements aof the registrant ~~shell~~included ~~company~~in ~~(as~~the ~~defined~~filing inreflect ~~Rule 12b-2~~the correction of ~~the~~an ~~Exchange~~error ~~Act)~~to previously issued financial statements. ☐

~~Yes~~Indicate [by ~~] No~~check ~~[X]~~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). ☐

~~The~~Indicate ~~aggregate market value of voting stock held~~ by ~~non-affiliates~~check ofmark whether the registrant, is asa ofshell ~~February~~company ~~28,~~(as ~~2025,~~defined ~~the~~in ~~last~~Rule 12b-2 ~~business day~~ of the ~~registrant’s~~Exchange ~~most~~Act). ~~recently~~Yes ~~completed fiscal year , was $0.~~☐ No ☒

~~State~~The ~~the~~aggregate ~~number~~market value of ~~shares~~voting ~~outstanding~~stock ofheld by ~~each~~non-affiliates of the ~~issuer's~~registrant, ~~classes~~as of ~~common~~August ~~equity~~31, as2025, of the ~~latest~~last ~~practicable~~business ~~date: 6,695,000~~day ~~common~~of ~~shares~~the ~~issued~~registrant’s ~~and~~most ~~outstanding~~recently ascompleted second offiscal ~~May 28~~quarter, ~~2025~~was $1,496,222.

State the number of shares outstanding of each of the issuer's classes of common equity, as of the latest practicable date: 17,962,640 common shares issued and outstanding as of May 31, 2026.

TABLE OF CONTENTS

		Page
PART I
Item 1.	Business.	41
Item 1A.	Risk Factors.	53
Item 1B.	Unresolved Staff Comments.	53
Item 1C.	Cybersecurity.	63
Item 2.	Properties.	63
Item 3.	Legal proceedings.	63
Item 4.	Mine Safety Disclosures.	63
PART II
Item 5.	Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.	64
Item 6.	[Reserved]	74
Item 7.	Management’s Discussion and Analysis of Financial Condition and Results of Operations.	74
Item 7A.	Quantitative and Qualitative Disclosures About Market Risk.	96
Item 8.	Financial Statements and Supplementary Data.	96
Item 9.	Changes in and Disagreements with Accountants on Accounting and Financial Disclosure.	237
Item 9A.	Controls and Procedures.	237
Item 9B.	Other Information.	248
Item 9C.	Disclosure Regarding Foreign Jurisdictions that Prevent Inspections.	248
PART III
Item 10.	Directors, Executive Officers, and Corporate Governance.	259
Item 11.	Executive Compensation.	2712
Item 12.	Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.	2813
Item 13.	Certain Relationships and Related Transactions, and Director Independence.	2914
Item 14.	Principal Accounting Fees and Services.	2914
PART IV
Item 15.	Exhibits and Financial Statement Schedules.	3015
Item 16.	Form 10–K Summary.	3015
Signatures		3116

PART I

Cautionary Note Regarding Forward-Looking Statements

Made in USA, Inc.is sometimes referred to in this report as the “Company.” The Company makes statements from time to time regarding the Company’s business and prospects, such as projections of future performance, statements of management’s plans and objectives, forecasts of market trends, and other matters that are forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended (the “Securities Act”) and Section 21E of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). Statements containing the words or phrases “will likely result,” “are expected to,” “will continue,” “is anticipated,” “estimates,” “projects,” “believes,” “expects,” “anticipates,” “intends,” “target,” “goal,” “outlook,” “may,” “will,” “plans,” “objective,” “aims,” “should,” “could” or similar expressions identify forward-looking statements. Forward-looking statements may appear in documents, reports, filings with the Securities and Exchange Commission (the “SEC” or the “Commission”), news releases, written or oral presentations made by the Company’s officers or other representatives. For such statements the Company claims the protection of the safe harbor for forward statements contained in the Private Securities Litigation Reform Act of 1995.

The Company’s future results, including results expressed in or implied by forward-looking statements, involve a number of risks and uncertainties. Forward-looking statements are not guarantees of future actions, outcomes, results, or performance. Any forward-looking statement made by the Company or on the Company’s behalf speaks only as of the date on which such statement is made. The Company does not undertake any obligation to update or keep current any forward-looking statement to reflect events or circumstances arising after the date of such statement, except as required by law.

Item 1. Business.

~~DESCRIPTION OF BUSINESS~~Overview

~~General~~Made in USA Inc., a Nevada corporation (the “Company”), formerly known as Alixo-Yolloo Corporation, was incorporated on January 17, 2019. As reported in the Company’s Current Report on Form 8-K filed September 10, 2025, effective August 28, 2025, a change in control occurred through the purchase by a group of a majority of the Company’s outstanding common stock, together with changes in the Board of Directors and executive officers. Following the change in control, the Company adopted a new business focused on reshoring U.S. manufacturing and on technology that helps American producers verify the origin and authenticity of their products. The Company’s common stock is quoted on the OTC Markets under the symbol “USDW.” The Company is an early-stage company and has not yet generated material revenue from its new business.

~~Established~~Our inBusiness Nevada in 2019, Alixo-Yolloo Corporation specializes in providing music-recognition services through its mobile application called 'Alixo.' The application allows users to identify music tracks based on short samples recorded via their device's microphone. Alixo app is available for download on Google Play. A mobile application designed to help users identify music tracks based on short samples recorded via their device's microphone. The application utilizes advanced algorithms for music recognition, enabling users to quickly and easily discover new music. The app's functionality includes basic identification of music tracks, without involving reproduction or distribution of copyrighted material. On August 30, 2024, the company entered into the Database Acquisition Agreement for the purchase of the Proprietary Database, which employs advanced neural network technology to efficiently match recorded audio against a vast library of 50 million tracks.Model

~~Furthermore,~~The ~~Alixo-Yolloo~~Company ~~Corporation~~operates ~~offers~~in antwo ~~API rental~~connected ~~service through its website for music recognition and listening applications~~areas. This service allows other applications to integrate music recognition functionality using the same neural network database employed by the Alixo app. API plans can be accessed through the website: https://alixo-yolloo.com/.

~~Corporate~~Certification ~~Organization~~and origin verification. The Company is building services that help U.S. producers document and substantiate “Made in USA” and “Product of USA” claims. As federal enforcement by the FTC and USDA/FSIS increases, producers increasingly need verifiable records to support those claims. The Company intends to earn recurring revenue by charging producers a certification fee and an ongoing monthly subscription to maintain certification and keep their origin records current. The Company expects to reach producers through a referral and affiliate network rather than a traditional sales force.

Industrial technology — MIUSA Pulse™. The Company owns and has developed MIUSA Pulse™ (formerly known as MIUSA Signal), an edge AI product that “listens” to machines and structures. Pulse was created by re-engineering an audio recognition software engine the Company already owned from its prior operations as Alixo-Yolloo, ~~Corporation~~repurposing ~~was~~it ~~incorporated~~from ~~under~~music ~~the~~identification to industrial and infrastructure monitoring. Pulse is designed ~~laws~~to ofdetect ~~the~~early-warning ~~State~~signs of ~~Nevada~~failure—such as bearing wear, ~~U.S.~~misalignment, oncavitation, ~~January~~belt 17slip, ~~2019.~~and ~~Our~~gear ~~Operational~~chatter—using on-device ~~Office~~analysis that protects privacy and ~~Directors~~keeps ~~Location~~data requirements low. It is ~~maintained~~intended ~~at:~~for ~~Business~~use ~~Center Sunkar~~in factories, ~~Building~~maritime ~~47B~~engine rooms, rotating ~~Aktau~~radar systems, ~~130002~~bridges, ~~Kazakhstan~~and other critical infrastructure, and weto ~~can~~connect bewith ~~reached~~common ~~via~~industrial ~~phone~~systems atand ~~+1-252-34-66-180~~protocols. Pulse is in an early stage of development and has not generated material revenue.

~~Competitive strengths~~ 1

WeReshoring ~~believe that the following strengths contribute to our success and differentiate us from our competitors:~~Strategy

·A ~~Our~~central ~~innovative~~part ~~software,~~of ~~including~~the Company’s plan is to help bring manufacturing back to the ~~use~~United ofStates. ~~audio~~The ~~imprint~~Company ~~with~~intends 2Dto ~~spectrogram~~identify and acquire overseas manufacturing operations and relocate them to the United States, ~~sets~~with usan ~~apart~~initial ~~from~~focus ~~our~~on ~~competitors~~the Southeast and Mid-Atlantic regions. ~~This~~Initial ~~technology~~target ~~allows~~sectors ~~for~~include ~~fast~~semiconductor, LED, and ~~accurate~~small ~~music~~electric-motor ~~recognition~~production. The Company expects to support these operations through its certification, ~~providing~~monitoring, ~~users~~and ~~with~~worker training ancapabilities. ~~efficient~~The Company intends to fund acquisitions and ~~user-friendly~~certain ~~experience~~of its technology and personnel arrangements through the issuance of its common stock once a trading market develops. No acquisitions have been completed, and there can be no assurance that any acquisition will be completed on acceptable terms or at all.

·Federal ~~Our mobile application~~ and ~~API~~Government ~~rental service provide a unique and comprehensive solution for music recognition and listening, making it easier for users to expand their media library and enjoy their favorite tracks with ease.~~Opportunities

·The ~~Our~~Company ~~user~~is a veteran-~~friendly~~owned ~~interface~~business and has applied for a CAGE Code and SAM.gov registration (pending government processing and verification). The Company intends to pursue grants, contracts, ~~intuitive~~and ~~design~~procurement opportunities aligned with federal priorities, including programs under the CHIPS and ~~efficient~~Science ~~functionality~~Act ~~make~~and ~~our~~initiatives by ~~mobile~~the ~~application~~USDA and ~~API~~the ~~rental~~Department ~~service~~of ~~easy~~Defense tothat ~~use,~~support ~~ensuring~~domestic amanufacturing ~~positive~~and ~~user~~supply ~~experience~~chain resilience.

·Markets ~~Our commitment to data privacy~~ and ~~security sets us apart from competitors, as we employ robust security protocols to protect user information and maintain user trust.~~Competition

·The ~~Our~~Company ~~competitive~~intends ~~pricing~~to ~~for~~serve ~~our~~U.S. ~~API~~producers ~~rental~~and operators ~~service~~that need verification of product origin and authenticity, ~~along~~and ~~with~~industrial ~~our~~customers ~~revenue~~that need affordable equipment monitoring. The markets for certification, supply-~~sharing~~chain ~~model~~traceability ~~with~~and ~~application~~predictive ~~developers~~maintenance are developing and include established certification firms, ~~offers~~industrial ~~affordable~~IoT providers and ~~accessible~~supply ~~solutions~~chain software vendors, many of which have substantially greater resources than the Company. The Company intends to adifferentiate ~~wide~~through ~~range~~low-cost, edge-AI monitoring repurposed from consumer audio technology; the combination of certification, ~~customers~~monitoring, and reshoring under a single “Made in USA” focus; and its veteran-owned, domestically focused positioning.

· Our management is committed to constantly improving and evolving our technology to meet the changing needs of our users and to stay ahead of the competition.

· In the near future, our upcoming integration of artificial intelligence will enhance our competitive edge, offering personalized track recommendations tailored to users' preferences and search history.

Growth strategies

We intend to grow our business using the following key strategies:

• Further develop Alixo app to include new functions such as creating personal playlists, text search for songs, social function integration (social media), and song search history function.

• Generate revenue through API packages.

• Continuously improve and enhance the user experience of our products and services.

• Explore new markets and business opportunities globally.

• Increase brand awareness and marketing efforts through targeted advertising and partnerships.

• Expand our product offerings through strategic partnerships and acquisitions.

• Permanently monitor and adapt to changes in the industry and market trends.

• Invest in customer service and support to ensure high levels of customer satisfaction and retention.

• Expand our business globally by localizing our application in different languages and adapting it to regional market needs.

Regulation

As a company, we understand the importance of complying with all applicable regulations, rules, and directives of governmental authorities and agencies. While we do not anticipate any immediate government approvals or regulations impacting our business, we remain committed to maintaining compliance with all applicable laws and regulations in any jurisdiction where we conduct activities.

Regarding intellectual property, we currently have not obtained any copyrights, patents, or trademarks, and we do not anticipate filing any applications related to any assets over the next 12 months. However, we recognize the importance of protecting our intellectual property and may consider taking appropriate measures to do so in the future.

Employees

We are a development stage company and currently have no employees, other than our board of directors, Rassul Sadakbayev, Director and Roman Zhezhel who takes the position of the President, Treasurer, Secretary and Director.

Government Regulation

WeThe ~~will~~Company’s beintended ~~required~~services toand ~~comply with all regulations,~~the ~~rules,~~activities ~~and directives~~ of ~~governmental~~its ~~authorities~~future ~~and~~customers ~~agencies~~are ~~applicable~~subject to ~~our~~extensive ~~business~~federal, instate, ~~any~~and ~~jurisdiction~~local ~~which~~regulations. weU.S.-origin ~~would~~claims ~~conduct~~are ~~activities.~~governed by Wethe doFederal ~~not~~Trade ~~believe~~Commission ~~that~~and, ~~regulation~~for ~~will~~meat, ~~have~~poultry, aand ~~material~~egg ~~impact~~products, onby the ~~way~~U.S. weDepartment ~~conduct~~of ~~our~~Agriculture’s ~~business~~Food Safety and Inspection Service.

Federal Trade Commission (FTC). The FTC regulates country-of-origin claims under Section 5 of the FTC Act and the Made in USA Labeling Rule (16 C.F.R. Part 323). An unqualified “Made in USA” claim must meet an “all or virtually all” standard—generally requiring final assembly or processing in the United States, domestic significant processing, and only negligible foreign content. Federal policy has shifted toward heightened scrutiny and increased penalties for unsubstantiated claims. The Company’s services are designed to help customers assemble the documentation used to support these standards.

USDA Food Safety and Inspection Service (FSIS). A final rule governing voluntary U.S.-origin claims for FSIS-regulated products took effect January 1, 2026 (9 C.F.R. Part 412). Under it, “Product of USA” and “Made in the USA” may be used only on single-ingredient products from animals born, raised, slaughtered, and processed in the United States, or on multi-ingredient products meeting equivalent criteria. Because the rule emphasizes record-keeping and traceability, the Company’s services are intended to help producers assemble and preserve the required documentation.

The Company does not grant government approvals, guarantee regulatory compliance, or relieve customers of their responsibility to substantiate their own claims.

Human Capital

The Company maintains a lean structure and relies on its executive officers, directors, and specialized third-party contractors and developers to advance its technology and business plan. As the Company grows and secures additional capital, it intends to selectively expand its team. Competition for technical talent is significant, and there can be no assurance the Company will attract or retain qualified personnel on acceptable terms.

Available Information

The Company files annual, quarterly, and current reports, as well as other information, with the SEC. The SEC maintains a website at www.sec.gov that contains reports and other information on issuers that file electronically.

Item 1A. Risk Factors.

Not applicable to smaller reporting companies.

Item 1B. Unresolved Staff Comments.

Not applicable to smaller reporting companies.

Item 1C. Cybersecurity.

~~None.~~Cybersecurity Risk Management Processes for Assessing Identifying and Managing Threats

The Company maintains processes designed to assess, identify, and manage material risks from cybersecurity threats. These processes are integrated into the Company's broader enterprise risk management and disclosure controls and include periodic review of material information systems, third-party service provider dependencies, data protection practices, access controls, backup and recovery practices, and incident escalation procedures. The Company also considers cybersecurity risks that could affect its business strategy, results of operations, financial condition, investor and governance records, customer or vendor relationships, and public-facing digital services. Management is responsible for the day-to-day assessment and management of cybersecurity risks, including coordination of risk reviews, remediation tracking, incident response, and escalation of matters that may be material. The Board of Directors oversees risks from cybersecurity threats as part of its enterprise risk oversight function and receives reports from management regarding cybersecurity risks, incident response readiness, third-party risk, and remediation priorities. The Company may also use outside advisors, consultants, or service providers to support cybersecurity risk management, assessment, response, and disclosure activities. The Company has not identified any cybersecurity incident that has materially affected, or is reasonably likely to materially affect, the Company, including its business strategy, results of operations or financial condition.

Item 2. Properties.

WeThe doCompany does not own or lease any material real ~~estate~~property. orThe ~~other~~Company currently ~~properties~~operates through remote and virtual business arrangements and does not maintain dedicated office facilities.

The Company's principal assets consist primarily of intellectual property, software, licenses, proprietary technology, and other intangible assets used in its business operations. Management believes that the Company's existing facilities and operating arrangements are adequate for its current business needs.

Item 3. Legal Proceedings.

~~During~~The ~~the past ten years, none of the following occurred with respect to the President of the~~ Company: ~~(1)~~is ~~any~~not ~~bankruptcy~~currently ~~petition filed by or against any business of which such person was~~ a ~~general~~ ~~partner~~party ~~or executive officer either at the time of the bankruptcy or within two years prior~~ to ~~that time; (2)~~ any ~~conviction in~~legal aproceedings. ~~criminal~~Management ~~proceeding~~is ~~or being subject to a pending criminal proceeding (excluding traffic violations and other minor offenses); (3) being subject to any order, judgment or decree,~~ not ~~subsequently~~aware ~~reversed, suspended or vacated,~~ of any ~~court~~potential oflegal any competent jurisdiction, permanently or temporarily enjoining, barring, suspending or otherwise limiting him involvement in any type of business, securities or banking activities; and (4) being found by a court of competent jurisdiction (in a civil action), the SEC or the commodities futures trading commission to have violated a federal or state securities or commodities law, and the judgment has not been reversed, suspended or vacatedactions.

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~~The ~~INFORMATION~~Company's Common Stock is quoted on the OTCID Basic Market under the symbol "USDW."

~~Our~~Trading ~~common~~in ~~stock is listed on~~ the ~~OTC Markets under the symbol~~ Company'~~ALXY’.~~s ~~While~~Common weStock ~~have~~has ~~received~~been ~~the symbol~~limited, ~~trading~~and ofthere ~~our common stock on the OTC Markets has not yet commenced as of~~can ~~the~~be ~~date of this filing. There is~~ no assurance that ~~trading will commence or that~~ an active trading market will develop or be sustained.

~~HOLDERS~~As of May 31, 2026 the Company had 17,962,640 shares of Common Stock issued and outstanding. As of May 31, 2026, there were 13 holders of record of the Company's Common Stock.

AsThe ofCompany ~~May~~has 28not paid any cash dividends on its Common Stock and presently intends to retain future earnings, ~~2025~~if any, ~~the~~for ~~Company~~use ~~had~~in 6its business operations. Accordingly,~~695,000~~ ~~shares~~the ofCompany ~~our~~does ~~common~~not ~~stock~~anticipate ~~issued~~paying ~~and~~cash ~~outstanding~~dividends ~~held~~in bythe ~~our~~foreseeable ~~shareholders~~future. The Board of Directors has never declared dividends

6The Company does not have an equity compensation plan or a stock option plan.

~~DIVIDEND~~During ~~POLICY~~the fiscal year ended February 28, 2026, the Company sold 475,000 shares of Common Stock for $0.001 per share in an unregistered transaction.

We have not declared or paid dividends on our common stock since our formation, and we do not anticipate paying dividends in the foreseeable future. Declaration or payment of dividends, if any, in the future, will be at the discretion of our Board of Directors and will depend on our then current financial condition, results of operations, capital requirements and other factors deemed relevant by the Board of Directors. There are no contractual restrictions on our ability to declare or pay dividends.

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.

During November 2023 the Company issued 25,000 shares of common stock for cash proceeds of $500 at $0.02 per share.

During December 2023 the Company issued 555,000 shares of common stock for cash proceeds of $11,100 at $0.02 per share.

During January 2024 the Company issued 185,000 shares of common stock for cash proceeds of $3,700 at $0.02 per share.

During February 2024 the Company issued 930,000 shares of common stock for cash proceeds of $18,600 at $0.02 per share.

As of February 28, 2025 and February 29, 2024, the Company had 6,695,000 and 6,695,000 shares issued and outstanding, 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 ~~years~~year ended February 28, ~~2025~~2026, ~~and~~compared to February 2928, ~~2024~~2025:

Revenues

For the ~~years~~year ended February 28, ~~2025~~2026, and ~~February 29~~2025, ~~2024,~~ the Company generated total revenue of $37,036 and $37,760, ~~having~~respectively, ~~sold~~selling the Application Programming Interface (API) packages provided on its website ~~and $21,518, respectively~~. The Company'’s revenue ~~increased~~decreased by $16724,~~242,~~ or 752%, compared to the prior year, primarily due to an ~~overall~~the ~~increase~~ change in ~~business~~new ~~activity~~management and annew ~~expanded~~direction ~~customer~~of ~~base~~the business model.

Operating expenses

Total expenses for the ~~year~~years ended February 28, 2026 and 2025 were $6066,~~418~~646 (and $2760,~~422~~418, ~~for the year ended February 29~~respectively, ~~2024)~~ consisting primarily of general and administrative expenses. Expenses increased by $326,~~996~~228, or ~~120~~10%, for the year ended February 28, ~~2025~~2026, primarily driven by ~~marketing~~professional ~~expenses~~fees and ~~software~~marketing ~~development~~ expenses~~, reflecting the Company's strategic focus on growth~~.

Other Income (Expenses)

Total other expenses for the years ended February 28, 2025 and February 29, 2024 was $0 and $867, respectively. The other expenses included the loss on sale of the intangible asset.

Net Losses

The company recorded a net loss of $2229,~~658~~610 for ~~the~~ the year ended February 28, ~~2025~~2026, and $622,~~771~~658 for the year ended February 2928, ~~2024~~2025. ~~Despite~~The ~~the increase in revenue, the~~ Company’s ~~reported a~~ net loss for the ~~fiscal~~ year ended February 28, ~~2025~~2026, asincreased to $6,952, or 31% compared to the ~~growth~~same ofperiod ~~operating~~last ~~expenses~~year, ~~exceeded~~primarily due to the ~~growth~~factors ofdiscussed ~~revenue~~above.

Liquidity and Capital Resources

As of February 28, ~~2025 we~~2026, ~~have~~the Company had no cash reserves of$0 ~~approximately~~and $13,861 ~~($9,073~~of cash reserves as of February 2928, ~~2024)~~2025. ~~and~~The ~~our~~Company’s total liabilities ~~are~~were $622 and $111,064 ~~($79,998~~ as of February 29 28, ~~2024)~~2026 and 2025, respectively, comprising ~~$27,150~~no accounts payable (compared to $4327,~~648~~150 as of February 2928, ~~2024)~~2025, no ~~$10,880~~ deferred revenue (versus $010,880 as of February 2928, ~~2024)~~ 2025 and nothing owed to a related party which was $73,034 ~~($36,350~~ as of February 2928, ~~2024) owed to Rassul Sadakbayev, our director~~2025. The available capital reserves of the Company are not sufficient for the Company to remain operational.

Shareholders’ equity (deficit) has ~~decreased~~ increased from $285,~~058~~ 400 as of February 2928, ~~2024~~2025, to $593,~~400~~183 as of February 28, ~~2025~~2026.

The Company has an accumulated a deficit of $3363,~~500 as~~110 as of February 28, ~~2025~~2026, compared to $1033,~~842~~500 as of February 2928, ~~2024~~2025, and further losses are anticipated in the development of its business. Accordingly, there is substantial doubt about the Company’s ability to continue as a going concern.

Net cash used in operating activities for the ~~year~~ year ended February 28, ~~2025~~2026, was $2334,~~504~~842 (compared to $6223,~~308~~504 – for the year ended February 2928, ~~2024)~~2025. ~~The Company moved from cash outflow to positive cash inflow, indicating an improvement in its ability to generate cash from its core business operations.~~

Cash flows from investing activities for the year ended February 28, ~~2025~~2026, was $5524,~~400~~000 (compared to $1055,~~000~~400 - for the year ended February 2928, ~~2024)~~2025. The shift in investing activities indicated ~~investment~~ investment in long-term intangible assets.

Cash flows from financing activities for the year ended February 28, ~~2025~~2026, was $3644,~~684~~981 (compared to $5336,~~870~~648 - for the year ended February 2928, ~~2024)~~2025. Financing activities showed an increase in cash inflows due to additional funds under a loan agreement with ~~the~~a ~~Director~~related ~~of the Company~~party.

Off-Balance Sheet Arrangements

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

Limited Operating History and Need for Additional Capital

There is no historical financial information about the Company upon which to base an evaluation of our performance. The Company is in the start-up stage of operations and has not generated sufficient revenues. The Company cannot guarantee the Company will be successful in the Company’s business operations. The Company’s 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.

The Company has no assurance that future financing will be available to the Company on acceptable terms. If financing is not available on satisfactory terms, the Company may be unable to continue, develop or expand its operations. Equity financing could result in additional dilution to existing shareholders.

Critical Accounting Policies and Significant Judgments and Estimates

Use of Estimates

The preparation 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.

8 5

Revenue Recognition

The Company recognizes revenue in accordance with Accounting Standards Update (“ASU”) No. 2014-09, "Revenue from Contracts with Customer". The Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements:

Step 1: Identify the contract 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

The Company generates revenue by selling API packages.

The Company recognizes revenue when title, ownership, and risk of loss pass to the customer, all of which occurs upon shipment or delivery of the product. There are no additional performance obligations. The transaction price is fixed in the invoice. Payment is generally made prior to the services being provided. If deposits are received prior to services being rendered, the Company recognizes deferred revenue until the services are completed.

Recent Issued 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.

Limited Operating History and Need for Additional Capital

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 sufficient 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.

We 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 shareholder.

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

Not applicable for smaller reporting companies.

Item 8. Financial Statements and Supplementary Data.

9 6

INDEX TO AUDITED FINANCIAL STATEMENTS

~~ALIXO-YOLLOO~~MADE ~~CORPORATION~~IN USA INC.

FEBRUARY 28, ~~2025~~2026

	Page
Reports of Independent Registered Public Accounting Firm (PCAOB ID: 6993)	11-12
Report of Independent Registered Public Accounting Firm (PCAOB ID: 6993)	F-2
Balance Sheets as of February 28, 2025 and February 29, 2024	13
Balance Sheets as of February 28, 2026 and February 28, 2025	F-3
Statement of Operations for the years ended February 28, 2025 and February 29, 2024	14
Statements of Operations for the years ended February 28, 2026 and February 28, 2025	F-4
Statement of Stockholders' Equity for the years ended February 28, 2025 and February 29, 2024	15
Statements of Stockholders' Equity for the years ended February 28, 2026 and February 28, 2025	F-5
Statement of Cash Flows for the years ended February 28, 2025 and February 29, 2024	16
Statements of Cash Flows for the years ended February 28, 2026 and February 28, 2025	F-6
Notes to the Condensed Financial Statements	17F-7

10 F-1

Report of ~~the~~ Independent Registered Public Accounting Firm

To the ~~shareholders~~Board ~~and~~of ~~the~~Directors ~~board~~and ofStockholders ~~directors~~ of

~~Alixo-Yolloo~~MADE ~~Corporation~~IN USA INC.

Opinion on the Financial Statements

We have audited the accompanying balance sheets of ~~Alixo-Yolloo~~of ~~Corporation~~MADE IN USA INC (the ‘Company’) as of February 28, ~~2025~~2026 and ~~February 29~~2025, ~~2024,~~ and the related statements of operations, changes in stockholders'’ equity, and cash flows for each of the two years in the period ended February 28, ~~2025~~2026 and ~~February 29~~2025, ~~2024,~~ 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 February 28, 2025 and February 29, 2024, and the results of its operations and its cash flows for each of the two years in the period ended February 28, 2025, in conformity with accounting principles generally accepted in the United States of America.

In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of February 28, 2026 and 2025, and the results of its operations and its cash flows for each of the two years in the period ended February 28, 2026 and 2025, in conformity with accounting principles generally accepted in the United States of America.

Going Concern

The accompanying financial statements have been ~~prepared~~ prepared assuming that the Company will continue as a going concern. asAs ~~disclosed~~discussed in Note 2 ~~to the financial statement~~, the Company ~~incurred~~suffered aan ~~net~~accumulated ~~loss~~deficit of $(2263,~~658~~110), ~~and~~net anloss ~~accumulated deficit~~ of $(3329,~~500~~610). asThe ofCompany ~~February~~is ~~28,~~dependent ~~2025,~~on ~~the~~obtaining ~~Company~~additional ~~currently~~working ~~have~~capital ~~limited~~funding ~~revenue. The~~from ~~continuation~~the sale of ~~the~~equity ~~Company~~and/or asdebt asecurities ~~going~~to ~~concern~~execute ~~through~~its ~~February~~plans ~~28,~~and ~~2025,~~continue isoperations. ~~dependent~~These ~~upon~~conditions ~~improving~~raise ~~the~~substantial ~~profitability~~doubt ~~and~~about the ~~continuing~~Company’s ~~financial~~ability ~~support~~to ~~from~~continue ~~its~~as ~~stockholders~~a ~~and~~going ~~lenders~~concern. ~~Management~~These ~~believes~~financial ~~the~~statements ~~existing~~do ~~shareholders~~not orinclude ~~external~~any ~~fund~~adjustments ~~providers~~that ~~will~~might ~~provide the~~result ~~additional~~from ~~cash to meet~~ the ~~Company’s~~outcome ~~obligations~~of this ~~as they become due~~uncertainty.

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 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~~audits in accordance with the ~~standards~~ standards of the PCAOB. Those standards require that we plan and perform the ~~audit~~audits to obtain reasonable assurance about whether the financial ~~statements~~ 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~~ internal control over financial reporting. Accordingly, we express no such opinion.

Our ~~audit~~audits 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~~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~~audits ~~provides~~provide 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:~~F-2

AsGoing ~~described~~Concern in Note 2 to the financial statements, the Company has operating losses. Furthermore, the company have limited revenue since the inception of business. 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.Uncertainty

As described in Note 2 to the financial statements, the Company generated limited revenue that is not sufficient to cover the operating expenses, has significant operating losses and accumulated deficit. The ability of the Company to continue as a going concern is dependent upon the Company generating profitable business operations in the future and/or obtaining additional working capital funding from the sale of equity and/or debt securities to execute its plans and continue operations. 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, · 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, · We assessed the possibility of raising additional debt or credit, · We evaluated the completeness and accuracy of disclosures in the financial statements.

(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~~BOLADALE ~~Lawal~~LAWAL & CO.

(Chartered Accountants)

(PCAOB ID 6993)

We have served as the Company's auditor since 2024

Lagos, Nigeria

~~May~~We ~~28,~~have ~~2025~~served as the Company’s auditor since 2024.

12 June 18, 2026

~~ALIXO~~F-~~YOLLOO CORPORATION~~3

MADE IN USA INC.

BALANCE SHEETS

		February 28, 2025		February 29, 2024
		February 28, 2026			February 28, 2025
ASSETS
Current Assets
Cash	$	~~13,861~~$	$–	~~9,073~~	$	13,861
Account Receivable		-		15,000
Prepaid Expenses			1,250			27,500
Prepaid Expenses		27,500		60,800
Total Current Assets			1,250			41,361
Total Current Assets		41,361		84,873
Intangible Assets, Net			92,555			75,103
Intangible Assets, Net		75,103		23,183
TOTAL ASSETS		$	93,805		$	116,464
TOTAL ASSETS	$	116,464	$	108,056
LIABILITIES & STOCKHOLDERS’ EQUITY (DEFICIT)
LIABILITIES & STOCKHOLDERS’ EQUITY
Liabilities
Liabilities
Current Liabilities
Current Liabilities
Accounts Payable		$	–		$	27,150
Accounts Payable	$	27,150	$	43,648
Deferred Revenue			–			10,880
Deferred Revenue		10,880		-
Related Party Loan			622			73,034
Related Party Loan		73,034		36,350
Total Current Liabilities			622			111,064
Total Current Liabilities		111,064		79,998
Stockholders’ Equity (Deficit)
Stockholders’ Equity
Common Stock, $0.001 par value, 75,000,000 shares authorized, 17,962,640 and 6,695,000 shares issued and outstanding as of February 28, 2026, and February 28, 2025, respectively			17,963			6,695
Common Stock, $0.001 par value, 75,000,000 shares authorized, 6,695,000 and 6,695,000 shares issued and outstanding as of February 28, 2025 and February 29, 2024, respectively		6,695		6,695
Additional Paid-In Capital			138,330			32,205
Additional Paid-In Capital		32,205		32,205
Accumulated Deficit			(63,110	)		(33,500	)
Accumulated Deficit		(33,500)		(10,842)
Total Stockholders’ Equity (Deficit)			93,183			5,400
Total Stockholders’ Equity		5,400		28,058
TOTAL LIABILITIES & STOCKHOLDERS’ EQUITY (DEFICIT)		$	93,805		$	116,464
TOTAL LIABILITIES & STOCKHOLDERS’ EQUITY	$	116,464	$	108,056

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

13F-4

~~ALIXO-YOLLOO~~MADE ~~CORPORATION~~IN USA INC.

~~STATEMENT~~STATEMENTS OF OPERATIONS

	Year ended February 28, 2025		Year ended February 29, 2024
INCOME
Sales	$	37,760	$	21,518
Total income		37,760		21,518
Cost of goods sold		-		-
Gross (Loss) profit		37,760		21,518
EXPENSES
General and administrative expenses	$	60,418	$	27,422
Total expenses		60,418		27,422
Loss on sale of intangible asset	$	-	$	867
INCOME (LOSS) BEFORE TAX PROVISION	$	(22,658)	$	(6,771)
INCOME TAX EXPENSE		-		-
NET LOSS	$	(22,658)	$	(6,771)
WEIGHTED AVERAGE SHARES OUTSTANDING, BASIC AND DILUTED		5,173,825		5,173,825
BASIC AND DILUTED NET LOSS PER SHARE	$	(0.00)	$	(0.00)

Twelve Months ended February 28, 2026, and 2025

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


	Twelve months ended February 28, 2026			Twelve months ended February 28, 2025
INCOME
Sales	$	37,036		$	37,760
Total income		37,036			37,760
Cost of goods sold		–			–
Gross (Loss) profit		37,036			37,760

EXPENSES
General and administrative expenses		66,646			60,418
Total expenses		66,646			60,418

INCOME (LOSS) BEFORE TAX PROVISION		(29,610	)		(22,658	)

INCOME TAX EXPENSE		–			–

NET INCOME (LOSS)	$	(29,610	)	$	(22,658	)

WEIGHTED AVERAGE SHARES OUTSTANDING, BASIC AND DILUTED		17,962,640			6,695,000

BASIC AND DILUTED NET LOSS PER SHARE	$	(0.00	)	$	(0.00	)

14The accompanying notes are an integral part of these unaudited financial statements.

~~ALIXO~~F-~~YOLLOO CORPORATION~~5

~~STATEMENT~~MADE OFIN ~~STOCKHOLDERS’ EQUITY~~USA INC.

~~Years~~STATEMENTS ~~ended~~OF ~~February~~STOCKHOLDERS’ ~~28,~~EQUITY ~~2025 and February 29, 2024~~(DEFICIT)

	Common Stock				Additional Paid-in-		Accumulated
	Shares		Amount		Capital		Deficit		Total
Balance as of February 28, 2023	5,000,000	$	5,000	$	-	$	(4,071)	$	929
Common shares issued for cash	1,695,000		1,695		32,205		-		33,900
Net loss for the period	-		-		-		(6,771)		(6,771)
Balance as of February 29, 2024	6,695,000	$	6,695	$	32,205	$	(10,842)	$	28,058
Net loss for the period	-		-		-		(22,658)		(22,658)
Balance as of February 28, 2025	6,695,000	$	6,695	$	32,205	$	(33,500)	$	5,400

Twelve months ended February 28, 2026, and 2025

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


	Common Stock						Additional Paid-in-			Accumulated
	Shares			Amount			Capital			Deficit			Total

Balance as of February 29, 2024		6,695,000		$	6,695		$	32,205		$	(10,842	)	$	28,058
Net loss		–			–			–			(22,658	)		(22,658	)
Balance as of February 28, 2025		6,695,000		$	6,695		$	32,205		$	(33,500	)	$	5,400



Balance as of February 28, 2025		6,695,000		$	6,695		$	32,205		$	(33,500	)	$	5,400
Cancellation of restricted shares		(3,000,000	)		(3,000	)		3,000			–			–
Cancellation of related party loan		–			–			117,393			–			117,393
Forward split and new issuances		14,267,640			14,268			(14,268	)		–			–
Net loss		–			–			–			(29,610	)		(29,610	)
Balance as of February 28, 2026		17,962,640		$	17,963		$	138,330		$	(63,110	)	$	93,183

15The accompanying notes are an integral part of these unaudited financial statements.

~~ALIXO~~F-~~YOLLOO CORPORATION~~6

MADE IN USA INC.

STATEMENTS OF CASH FLOWS

~~Years~~Twelve months ended February 28, ~~2025~~2026, and ~~February 29, 2024~~2025

	Year ended February 28, 2025		Year ended February 29, 2024
		Twelve months ended February 28, 2026			Twelve months ended February 28, 2025
CASH FLOWS FROM OPERATING ACTIVITIES
Net (loss)	$	~~(22,658)~~$	$(29,610	~~(6,771~~)	$	(22,658	)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization		~~3,480~~	6,548	~~1,443~~		3,480
Changes in operating assets and liabilities:
Decrease (increase) in accounts receivable		~~15,000~~	–	~~(15,000)~~		15,000
Decrease (increase) in prepaid expenses		33,300		(53,800)
Decrease (increase) in assets in progress			–			–
Increase (decrease) in accounts payable		(16,498)		11,820
Decrease (increase) in prepaid expenses			26,250			33,300
Increase (decrease) in deferred revenue		10,880		-
Increase (decrease) in accounts payable			(27,150	)		(16,498	)
Net cash flows used in operating activities	$	23,504	$	(62,308)
Increase (decrease) in deferred revenue			(10,880	)		10,880
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash flows used in operating activities			(34,842	)		(23,504	)
Intangible assets		(55,400)		10,000
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash flows used in investing activities	$	(55,400)	$	10,000
Intangible assets			(24,000	)		(55,400	)
CASH FLOWS FROM FINANCING ACTIVITIES
Net cash flows used in investing activities			(24,000	)		(55,400	)
Proceeds from the sale of common stock		-		33,900
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from related-party loan		51,684		19,970
Conversion of related-party loan into additional paid-in capital			117,393			–
Repayments on related-party loan		(15,000)		-
Proceeds from related-party loan			44,981			51,684
Net cash flows provided by financing activities	$	36,684	$	53,870
Repayments on related-party loan			(117,393	)		(15,000	)
NET INCREASE (DECREASE) IN CASH	$	4,788	$	1,562
Net cash flows provided by financing activities			44,981			36,684
CASH, BEGINNING OF PERIOD	$	9,073	$	7,511
NET INCREASE (DECREASE) IN CASH			(13,861	)		4,788
CASH, END OF PERIOD	$	13,861	$	9,073
CASH, BEGINNING OF PERIOD			13,861			9,073
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
CASH, END OF PERIOD		$	–		$	13,861
Cash paid for interest	$	-	$	-
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid for income tax	$	-	$	-
Cash paid for interest		$	–		$	–
Cash paid for income tax		$	–		$	–

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

16 F-7

~~ALIXO-YOLLOO~~MADE ~~CORPORATION~~IN USA INC.

NOTES TO THE FINANCIAL STATEMENTS

FEBRUARY 28, ~~2025~~2026

NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS

~~Alixo-Yolloo~~As ~~Corporation~~reported (“in the Company~~”) was~~’s ~~incorporated~~Current ~~under~~Report on ~~the~~Form ~~laws~~8-K offiled ~~the~~September ~~State~~10, ~~of Nevada~~2025, ~~U.S.~~effective onAugust ~~January~~28, 172025, ~~2019 (Inception). Alixo-Yolloo Corporation developed~~ a ~~mobile application~~change ~~'Alixo'.~~in Acontrol ~~mobile~~occurred ~~application~~through ~~designed~~the topurchase ~~help~~by ~~users~~a ~~identify~~group ~~music~~of ~~tracks~~a ~~based~~majority of onthe ~~short samples recorded via their device'~~Company’s ~~microphone.~~ ~~Alixo-Yolloo~~outstanding ~~Corporation~~shares ~~offers~~of anCommon ~~API~~Stock, ~~rental~~together ~~service~~with ~~for~~corresponding ~~music~~changes ~~recognition~~in tothe ~~other~~Board ~~applications,~~of ~~utilizing~~Directors ~~neural~~and ~~network~~executive ~~databases for efficient identification of audio streams~~officers.

NOTE 2 -– GOING CONCERN

The financial statements have been prepared on a going -concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future.

The Company has generated limited revenues since ~~inception~~ inception and incurred a loss of $2229,~~658~~610 and $622,~~771~~658 ~~during~~for the ~~years~~twelve months ended February 28, ~~2025~~2026, and ~~February 29~~2025, ~~2024,~~ respectively. The Company ~~has~~ has incurred losses since inception resulting in an accumulated deficit of $3363,~~500~~110 as of February 28, ~~2025~~2026, and further losses are anticipated in the development of its business. Accordingly, there is substantial doubt about the Company’s ability to continue as a going concern.

The ability to continue as a going concern is ~~dependent~~ dependent upon the Company generating profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management intends to finance operating costs over the next twelve months with ~~existing cash on hand and~~ loans from directors and/or private placement of common stock.

NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars. The Company’s ~~has~~fiscal ~~adopted~~year aend is February 28 ~~(29)~~ fiscal year end. The Company has changed its year end to the calendar year.

The results for the twelve months ending February 28, 2026, are not necessarily indicative of the results of operations for the full year. These financial statements and related footnotes should be read in conjunction with the financial statements and footnotes thereto included in the Company’s Annual Report on Form 10-K for the year ended February 28, 2025, filed with the Securities and Exchange Commission.

Use of Estimates

Reclassification of Prior Year Presentation

Certain prior year amounts have been reclassified for consistency with the current year presentation. The Company has reclassified $60,800 previously reported under “Prepaid Expense” to “Assets in Process” in the balance sheets and statements of cash flows as of and for the fiscal year ended February 29, 2024. This adjustment did not materially impact on the financial position and the result of operations of the Company for the year indicated.

F-8

Cash and Cash Equivalents

The Company considers all highly liquid instruments purchased with a maturity of three months or less to be cash equivalents to the extent the funds are not being held for investment purposes.

Fair Value of Financial Instruments

ASC 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.

These tiers include:

Level 1: defined as observable inputs such as ~~quoted~~ 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 carrying value of cash and the Company'’s ~~loan~~ loan from shareholder approximates fair value due to their short-term maturity.

Software

The Company follows the provisions of ASC 985, “Software”, which requires that all costs incurred be expensed until technological feasibility have been established.

Impairment of Long-Lived Assets

The Company continually monitors events and changes in circumstances that could indicate carrying out large amounts of long-lived assets may not be recoverable. When such events or changes in circumstances are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or the fair value less costs to sell.

Property and Equipment

Property and equipment are stated at cost and ~~depreciated~~ depreciated on the straight-line method over the estimated life of the asset, which is 3 years. Intangible Assets is made up of software costs stated at cost and amortized on the straight-line method over the estimated life of the asset, which is 15 years.

Revenue Recognition

The Company recognizes revenue in accordance with Accounting Standards Update (“ASU”) No. 2014-09, " “Revenue from Contracts with Customer"”. The Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements:

Step 1: Identify the contract 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

~~The~~Prior to the change in control described in Note 1 the Company ~~generates~~generated revenue by selling API packages.

18 F-9

Income Taxes

The Company follows the liability method of accounting for income taxes. Under this method, deferred income tax assets and liabilities are recognized for the estimated tax consequences attributable to differences between the financial statement carrying values and their respective income tax basis (temporary differences). The effect on deferred income tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

Basic Income (Loss) Per Share

The Company computes earnings (loss) per share in in accordance with ASC 260-10-45 “Earnings per Share”, which requires presentation of both basic and diluted earnings per ~~share~~ share on the face of the statement of operations. Basic earnings (loss) per share is computed by dividing net earnings (loss) available to common stockholders by the weighted average number of outstanding common shares during the period. Diluted earnings (loss) per share gives effect to on all dilutive potential common shares outstanding during the period. Dilutive earnings (loss) per share excludes alall potential ~~common~~ common shares if their effect is anti-dilutive. The Company has no potential dilutive instruments, and therefore, basic and diluted earnings (loss) per share are equal.

Dividends

The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the period presented.

Recently Adopted Accounting Pronouncements

The Company adopted the provisions of ASU No. 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures” during the year ended February 28, 2025. This ASU requires additional disclosures regarding reportable segments and significant segment expenses, but does not change how an entity identifies its operating segments, aggregates those operating segments, or applies the quantitative thresholds to determine its reportable segments. The adoption of this new guidance did not have a significant impact on the Company’s results of operations, cash flows, or financial condition.

The Company has one reportable segment at this time.

Recent Issued Accounting Pronouncements

NOTE 4 – COMMON STOCK

The Company has 75,000,000 common shares authorized with a par value of $ 0.001 per share. In July 2021 the Company issued 5,000,000 shares of its common stock at $0.001 per share for ~~total~~ total proceeds of $5,000 to a related party (see NOTE 5).

~~During~~On ~~November~~June ~~2023~~27, 2025, Rassul Sadukbayev, former director of Alixo-Yolloo Corporation, who was the ~~Company~~owner ~~issued~~of 255,000,000 restricted shares representing 74.68% of the Company’s outstanding share capital, voluntarily decided to cancel 3,000,000 of ~~common~~his ~~stock~~restricted ~~for~~shares. ~~cash~~The ~~proceeds~~cancellation was made without any compensation or consideration, and in the best interest of ~~$500~~the atCompany. $0This action resulted in a material change to the Company’s capital structure and a reduction in total outstanding shares, impacting the Company’s reported shareholder equity and ownership distribution.02 ~~per~~The ~~share~~cancellation is effective as of June 27, 2025.

~~During~~As ~~December~~a ~~2023~~result ~~the Company issued 555,000 shares~~ of ~~common~~this ~~stock for cash proceeds of $11,100 at $0.02 per share.~~cancellation:

During January 2024 the Company issued 185,000 shares of common stock for cash proceeds of $3,700 at $0.02 per share.

	·	The total number of outstanding shares of the Company was reduced from 6,695,000 shares to 3,695,000 shares.
	·	Mr. Sadukbayev’s ownership was reduced from 5,000,000 shares (74.68%) to 2,000,000 shares (54.13%).

19As of February 28, 2026, and February 28, 2025, the Company had 17,962,640 and 6,695,000 shares issued and outstanding, respectively.

~~During February 2024 the Company issued 930,000 shares of common stock for cash proceeds of $18,600 at $0.02 per share.~~F-10

As of February 28, 2025 and February 29, 2024, the Company had 6,695,000 and 6,695,000 shares issued and outstanding, respectively.

NOTE 5 – RELATED PARTY TRANSACTIONS

In support of the Company’s efforts and cash requirements, it may rely on advances from related parties until such time that the Company can support its operations or attains adequate financing through sales of its equity or traditional debt financing. Amounts represent advances or amounts paid in satisfaction of liabilities. The advances were considered temporary in nature and were not formalized by a promissory note.

AsFrom ofinception to February 28, ~~2025~~2026, the Company’s former director ~~had~~ advanced the Company $73117,~~034~~393 to cover the Company'’s operating expenses, of which $5144,~~684~~359 ~~were~~was advanced during the six months ended August 31, 2025, and the ~~Company~~full ~~made~~amount ~~repayments~~ of $15117,~~000~~393 was repaid during the ~~year~~same ~~ended~~period, and during the recent period a small related party loan of $622 was made to pay outstanding payables hence the $622 balance as of February 28, ~~2025~~2026. The loan is non-interest bearing, due upon demand and unsecured.

In July 2021, the Company sold 5,000,000 shares of common stock at a price of $0.001 per share to its former director, Rassul Sadukbayev. On June 27, 2025, Rassul Sadukbayev, who was the owner of 5,000,000 restricted shares decided to cancel 3,000,000 of his restricted shares. The cancellation was made without any compensation or consideration.

NOTE 6 – INTANGIBLE ASSETS

The Company follows the provisions of ASC 985, Software, which requires that all costs relating to the purchase or internal development and production of software products to be sold, leased or otherwise marketed, be expensed in the period incurred unless the requirements for technological feasibility have been established. The Company amortizes these costs using the straight-line method over the remaining estimated economic life of the product.

~~During~~In ~~the year~~August ~~ended February 28~~2024, ~~2023,~~ the Company acquired ~~application~~sound ~~code~~fingerprints ~~for $17,820 and song~~ database for $1716,000. In February ~~2024~~2025, the Company ~~sold~~ ~~its~~acquired song database for $1514,000. In ~~August~~May ~~2024~~2025, the Company acquired ~~sound~~AI ~~fingerprints~~Mood ~~database~~Matching ~~for~~API ~~$16,000.~~Module ~~In February 2025, the Company acquired song database~~ for $1424,000.

During the ~~year~~ year ended February 29, 2024, the Company capitalized website development costs for $7,000. During the year ~~ended~~ending February 28, 2025, the Company capitalized website development costs for $25,400.

~~Amortization expense~~The ofCompany ~~capitalized~~had ~~software~~the ~~and~~following ~~website~~intangible ~~development~~assets as ~~costs~~of ~~was $3,480 and $2,577 for the years ended~~ February 28, ~~2025~~2026, and February ~~29,~~ ~~2024~~28, ~~respectively.~~ 2025:

The Company had the following intangible assets as of February 28, 2025 and February 29, 2024:

Schedule of intangible assets
	As of February 28, 2026			As of February 28, 2025
Application Code	$	17,820		$	17,820
AI Mood Matching API Module		22,800			–
Song Database		14,000			14,000
Sound Fingerprints Database		16,000			16,000
Website Development Costs		32,400			32,400
Accumulated Amortization		(11,655	)		(5,117	)
Intangible Assets, Net	$	92,555		$	75,103

	As of February 28, 2025		As of February 29, 2024
Application Code	$	17,820	$	17,820
Song Database		14,000		-
Sound Fingerprints Database		16,000		-
Website Development Costs		32,400		7,000
Accumulated Amortization		(5,117)		(1,637)
Intangible Assets, Net	$	75,103	$	23,183

F-11

NOTE 7 – COMMITMENTS AND CONTINGENCIES

Contractual Commitments

The Company has entered into no contractual commitments as of February 28, ~~2025~~2026.

Litigation

The Company was not subject to any legal proceedings during the period from January 17, 2019 (Inception) to February 28, ~~2025~~ 2026, and no legal proceedings are currently pending or threatened to the best of our knowledge.

NOTE 8 – INCOME TAX PROVISION

~~Deferred~~As ~~Tax~~of ~~Assets~~February 28, 2026, the Company had net operating loss (“NOL”) carryforwards for Federal income tax purposes of $63,110 that may be offset against future taxable income through 2040. No tax benefit has been recorded with respect to these net operating loss carry-forwards in the accompanying financial statements as the management of the Company believes that the realization of the Company’s net-deferred tax assets of approximately $13,253 was not considered more likely than not and accordingly, the potential tax benefits of the net loss carry-forwards are offset by the full valuation allowance.

AsDeferred oftax assets ~~February~~consist ~~28,~~primarily of ~~2025,~~ the ~~Company~~tax ~~had~~effect ~~net~~of ~~operating loss (“~~NOL”) carry–-forwards ~~for~~which ~~Federal~~was ~~income~~used ~~tax~~to ~~purposes of $33,500 that may be~~ offset ~~against~~tax ~~future~~payable ~~taxable~~from ~~income through~~prior ~~2040~~year’s operations. No ~~tax~~The ~~benefit~~Company has provided ~~been~~a ~~recorded~~full ~~with~~valuation ~~respect~~allowance toon ~~these net operating loss carry-forwards in~~ the ~~accompanying~~deferred ~~financial statements~~tax asassets ~~the~~because ~~management~~ of the ~~Company~~uncertainty ~~believes~~regarding ~~that~~its ~~the~~ realization. ofThe ~~the~~current valuation ~~Company’s~~of ~~net deferred~~ tax ~~assets~~allowance ofis ~~approximately $7,035 was~~ not ~~considered~~applicable ~~more~~as ~~likely~~of ~~than~~February ~~not and accordingly~~28, ~~the potential tax benefits of the net loss carry-forwards are offset by the full valuation allowance~~2026.

Deferred tax assets consist primarily of the tax effect of NOL carry-forwards which was used to offset tax payable from prior year’s operations. The Company has provided a full valuation allowance on the deferred tax assets because of the uncertainty regarding its realization. The current valuation of tax allowance is not applicable as of February 28, 2025.

Components of deferred tax assets are as follows:

	Year Ended February 28, 2025				Year Ended February 29, 2024
Schedule of deferred tax assets
Net Deferred Tax Asset Non-Current:
		Year Ended February 28, 2026			Year Ended February 28, 2025
Net Operating Loss Carry-Forward		$	33,500			$	10,842
Net Deferred Tax Asset Non-Current:
Effective tax rate			21	%			21	%
Net Operating Loss Carry-Forward		$	63,110		$	33,500
Expected Income Tax Benefit from NOL Carry-Forward			7,035				2,277
Effective tax rate			21%			21%
Less: Valuation Allowance			(7,035)				(2,277)
Expected Income Tax Benefit from NOL Carry-Forward			13,253			7,035
Deferred Tax Asset, Net of Valuation Allowance		$	-			$	-
Less: Valuation Allowance			(13,253	)		(7,035	)
Deferred Tax Asset, Net of Valuation Allowance		$	–		$	–

21The actual tax benefit at the expected rate of 21% differs from the expected tax benefit for the year ended February 28, 2026 and the year ended February 28, 2025 as follows:

The actual tax benefit at the expected rate of 21% differs from the expected tax benefit for the years ended February 28, 2025 and February 29, 2024 as follows:

Schedule of actual tax benefit
	Year Ended February 28, 2026					Year Ended February 28, 2025

Computed “expected” tax expense (benefit)	$	(6,218	)	(21%	)	$	(4,758	)	(21%	)
Change in valuation allowance		6,218		21%			4,758		21%
Actual tax expense (benefit)	$	–		–%		$	–		–%

	Year Ended February 28, 2025		Year Ended February 29, 2024
Computed “expected” tax expense (benefit)	$	(4,758)	$	(1,422)
Change in valuation allowance	$	4,758	$	1,422
Actual tax expense (benefit)	$	-	$	-

NOTE 9 – SUBSEQUENT EVENTS

The Company has evaluated subsequent events from ~~February~~ February 28, ~~2025~~2026, to the date the financial statements were issued and has determined that there are no items to disclose other than the aschange of control described ~~below~~ in “Introduction to the Business of the Company Post Change in Control” supra.

On ~~April~~January 173, ~~2025,~~2026 aDominick ~~new~~F. ~~independent~~Maggio ~~director, Yeleussiz~~resigned ~~Dyussimbekov,~~from ~~was~~the ~~appointed~~office ~~as member~~ of ~~the~~Chief ~~Board~~Operating ofOfficer ~~Directors~~ of ~~Alixo-Yolloo~~the ~~Corporation~~Company.

22 F-12

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

There were changes in auditors from Gries and Associates, LLC to BF Borgers CPA PC in November 2023 and then from BF Borgers CPA PC to Boladale Lawal & Co in May 2024. The changes were made with no disagreements between the parties.

Item 9A. Controls and Procedures.

Evaluation of Disclosure Controls and Procedures

~~Our~~The ~~Principal~~Company’s Principal Executive Officer and Principal Financial Officer conducted an evaluation of the effectiveness of ~~our~~the Company’s disclosure controls and procedures as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934 (the “Exchange Act”). Based on this evaluation, ~~our~~the Company’s Principal Executive Officer and Principal Financial Officer concluded that in light of the material weaknesses described below, ~~our~~the Company’s disclosure controls and procedures were not effective as of February 28, ~~2025~~2026. See material weaknesses discussed below in Management’s Annual Report on Internal Control over Financial Reporting.

Management’s Report on Internal Control over Financial Reporting

Management is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Exchange Act Rule 13a-15(f)). The Company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with accounting principles generally accepted in the United States of America. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. Under the supervision and with the participation of management, including the Chief Executive Officer and Chief Financial Officer, the Company conducted an evaluation of the effectiveness of the Company’s internal control over financial reporting as of February 28, ~~2025~~2026, using the criteria established in “Internal Control - Integrated Framework” issued by the Committee of Sponsoring Organizations of the Treadway Commission ("COSO - 2013").

A material weakness is a a deficiency, or combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the Company’s annual or interim financial statements will not be prevented or detected on a timely basis. In its assessment of the effectiveness of internal control over financial reporting as of February 28, ~~2025~~2026, the Company determined that there were control deficiencies that constituted material weaknesses, as described below.

1. WeThe ~~lack~~Company lacks an adequate internal control structure – Due to ~~the~~its size of the Company wedoes do not have ~~the~~ appropriate control activities, risk assessment procedures, controls over information and communication, or effective monitoring controls.

2. WeThe doCompany does not have appropriate segregation of duties or adequate accounting resources – The Company has only one employee that does not have sufficient accounting knowledge, experience, and understanding of US GAAP or SEC rules, therefore no expertise or reviews are in place to ensure adequate financial reporting. ~~Further,~~While ~~while~~ not being legally obligated to have an audit committee, it is the management’s view that such a committee, including a financial expert member, is an utmost important entity level control over the Company’s financial statements. Currently the Board of Directors acts in the capacity of the Audit Committee, and does not include a member that is considered to be independent of management to provide the necessary oversight over management’s activities.

233. The Company does not have appropriate information technology controls. The Company retains copies of all financial data and material agreements; however, there is no formal procedure or evidence of normal backup of the Company’s data or off-site storage of data in the event of theft, misplacement, or loss due to unmitigated factors. Further there are no IT controls in place to prevent changes to, or misstatement in, financial reporting.

3. We do not have appropriate information technology controls – The Company retains copies of all financial data and material agreements; however, there is no formal procedure or evidence of normal backup of the Company’s data or off-site storage of data in the event of theft, misplacement, or loss due to unmitigated factors. Further there are no IT controls in place to prevent changes to, or misstatement in, financial reporting.7

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

As a result of the material weaknesses described above, management has concluded that the Company did not maintain effective internal control over financial reporting as of February 28, ~~2025~~2026 based on criteria established in Internal Control-Integrated Framework issued by COSO.

~~Our~~Management ~~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~~filed ~~we file~~ or ~~submit~~submitted under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the Commission’s rules and forms. ~~Disclosure~~ 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.

Changes in Internal Controls over Financial Reporting

There has been no change in ~~our~~the Company’s internal control over financial reporting occurred during the year ended February 28, ~~2025~~2026, that has materially affected, or is reasonably likely to materially affect, ~~our~~the Company’s internal control over financial reporting.

Item 9B. Other Information.

~~None~~During the quarter ended February 28, 2026, 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 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections.

Not applicable.

24 8

PART III

Item 10. Directors, Executive Officers, and Corporate Governance.

DIRECTORS, AND EXECUTIVE OFFICERS~~, AND CONTROL PERSONS~~

~~Our~~The ~~executive~~members ~~officer'~~of the Company’s Board of Directors (“Directors”) and ~~director'~~the Company’s Executive Officers and their respective ages are as follows:

Name	~~Age~~	~~Positions~~Age	Position
Rassul Sadakbayev Business Center Sunkar, Building 47B, Aktau, 130002 Kazakhstan	45	Director
Adam Reiser		63	Founder, Chief Executive Officer, and a Director
Roman Zhezhel Business Center Sunkar, Building 47B, Aktau, 130002 Kazakhstan	45	President, Treasurer, Secretary and Director (Principal Executive, Financial and Accounting Officer)
John Polyak		61	Chief Financial Officer
Marty Martin		70	Director
Luci Sheehan		73	Director
Michelle Tan		47	Director
Larry Light		71	Director
Pete Petropoulos		43	Director

~~Set~~The ~~forth~~business ~~below~~background isdescriptions aof ~~brief description~~each of the ~~background~~Company’s ~~and~~Executive ~~business~~Officers ~~experience of our executive officers~~ and ~~directors~~Directors ~~for~~is ~~the~~as ~~past five years.~~follows:

~~Mr.~~ADAM ~~Sadakbayev has served as our Director since the inception of Alixo-Yolloo Corporation on January 17~~REISER, 2019. Rassul Sadakbayev received an M.A. in Economics and Business in July 2004. Mr. Sadakbayev served as a senior manager at UpDiasevy LLC in Kazakhstan from 2004 to 2009. From 2010 to 2015. Mr. Sadakbayev held the position of the Head Financial Manager at Kapaidos Co~~. Since 2015 to the incorporation date, Mr. Sadakbayev has been acting as an independent business consultant for various companies in the Republic of Kazakhstan.~~-Founder/CEO/Chairman

~~Roman Zhezhel~~Mr. ~~holds~~Adam aReiser, ~~diploma~~the ~~from~~Co-founder ~~Aktobe~~of ~~College~~MADE inIN ~~Kazakhstan~~USA INC. He(https://madeinusa.one) ~~has~~is ~~received~~recognized ~~specialized~~as ~~training~~a atleading expert in Information Technology in the ~~Schlumberger~~United ~~Training~~States. ~~Center~~He ~~and~~has a distinguished Bjcareer ~~Services~~spanning ~~Company~~over infour ~~Singapore,~~decades. ~~focusing~~His onjourney ~~the~~began ~~Oil~~with ~~and~~his ~~Gas~~service ~~Industry.~~in Mrthe U.S. ~~Zhezhel~~Navy, ~~served~~which aslaid athe ~~field~~foundation ~~specialist~~ for ~~various~~his ~~energy companies~~exceptional inand ~~Kazakhstan~~highly ~~from~~innovative ~~2000~~career. toWith ~~2010.~~over ~~Mr.~~30 ~~Zhezhel~~years ~~has~~of ~~completed~~experience in the ~~Data~~certification ~~Science~~business, ~~Course~~Adam ~~from~~has ~~MIT~~played ~~Professional~~a ~~Education~~pivotal ~~and~~role ~~obtained~~in ~~expertise~~supporting inU.S. ~~Machine~~manufacturers, ~~Learning~~farmers, ~~Engineering~~and ~~for~~businesses, ~~Production~~helping ~~(MLOps)~~to ~~through~~ensure ~~specialization.~~product ~~Mr.~~quality ~~Zhezhel~~and ~~consistently~~safety, ~~enhances~~including ~~his~~critical ~~knowledge~~work ~~and~~in ~~expertise~~baby formula and tofood ~~stay~~poisoning atrecall ~~the~~management. ~~forefront~~He ofis ~~industry~~a ~~advancements. Mr.~~leading ~~Zhezhel~~supporter ~~does~~of ~~not~~reshoring ~~have~~businesses ~~any~~back ~~full-time~~to ~~employment~~the orUnited ~~business~~States ~~ventures~~ that ~~require~~supports aUS ~~material~~jobs ~~amount~~and products ofthat ~~his~~are ~~time~~truly ~~outside~~“MADE ofIN ~~his~~THE ~~duties~~USA”. atHis ~~Alixo-Yolloo~~expertise ~~Corporation.~~spans Asinnovative ~~the~~financial ~~President~~designs, ~~Director,~~nutrient ~~Treasurer~~credits, ~~and~~ESG validation ~~Secretary~~and ofcompliance, ~~the~~blockchain ~~company~~integration, ~~Mr.~~and ~~Zhezhel~~the isclean-up ~~fully~~of ~~devoted~~vital toecosystems ~~his~~such ~~responsibilities~~as estuaries and isrivers, ~~actively~~all ~~engaged~~of inwhich ~~driving~~promote ~~the~~economic growth ~~operations~~ and ~~strategic direction~~environmental ~~of Alixo-Yolloo Corporation~~stewardship. ~~Roman~~Adam ~~Zhezhel~~advocates ~~and~~for ~~Rassul~~solutions ~~Sadakbayev~~backed ~~hold~~by ~~directorial~~independent, ~~roles~~repeatable atscientific ~~Alixo~~evidence, emphasizing open-~~Yolloo~~source transparency. ~~Rassul~~His ~~Sadakbayev~~initiatives, ~~is in~~such ~~charge~~as ofleveraging ~~the~~IoT, ~~daily~~AI, ~~operational activities~~blockchain, ~~including~~and ~~resource~~innovative ~~management~~financial ~~and~~designs ~~goal~~for ~~attainment.~~water ~~Roman~~remediation, position ~~Zhezhel~~him ~~focuses~~at on the ~~strategic oversight~~forefront of ~~product~~the ~~development~~green ~~and~~economy, ~~management~~driving ~~within~~sustainable ~~the~~change ~~company's~~in ~~operations.~~industries ~~Initially,~~that ~~our~~impact ~~board~~global ofenvironmental ~~directors~~health. Those ~~intends~~same totechnological ~~devote~~innovations ~~40 hours~~will aassist ~~week~~in tothe ~~planning~~transparency associated with tracking and ~~organizing~~tracing ~~the~~food, ~~activities~~pharmaceuticals and all manner of ~~Alixo-Yolloo~~products ~~Corporation.~~to Asboth ~~the~~prove ~~company~~their ~~expands~~origin, ~~and~~while ~~attracts~~aiding ~~more~~purchasers ~~customers, they~~with ~~agreed~~a towealth ~~commit~~of ~~forty~~knowledge ~~hours~~about ~~per~~their ~~week~~purchases, toand ~~the~~their ~~business~~manufacturer. Mr. ~~Company'~~Reiser’s ~~directors~~accomplishments ~~are~~have ~~responsible~~made ~~for~~him ~~all~~a ofguest ~~its~~speaker ~~operations,~~worldwide ~~including~~on ~~the development~~technologies ~~and~~that ~~promotion~~impact ofboth the ~~mobile~~economy ~~app~~and ~~‘Alixo’~~the ~~and~~well-being of the ~~Company´s~~people ~~website~~everywhere.

25 JOHN POLYAK, Chief Financial Officer

~~During~~John Polyak provides an outstanding record of successful experience in both Finance and Marketing, and with a strong background in Retail and Media Production Studio operations. Couple this with systems utilization and integration with SAP, JDA MMS, Lawson, Great Plains, Software 2000 and others. He has managed multibillion revenue systems with such companies as The Sports Authority and DHL. He has also spent years consulting on financial system platform installations, process improvements, SOX, Best Practice, Six Sigma/Lean, as well as new system design and installations, outsourcing/offshoring, mergers, and senior management support services. From 2007 to recently, John served as CFO at Brand Star, a multimillion-dollar direct response and educational TV media company, where he closely monitored cashflow, raised working capital, and maximized debt leveraging. At DHL, as a Director in Finance hired as a system integration specialist and process improvement expert, Mr. Polyak quickly stabilized a high transaction volume process (a million plus) with over $3.6 billion dollars in annual disbursements. He integrated two heavily modified legacy systems into SAP R/3 financial reporting platform. He then documented, implemented, tested, and remediated a complete Sarbanes Oxley controls environment for the ~~past~~payables ~~ten~~operations. For five years at The Sports Authority, ~~our~~Mr. ~~directors~~Polyak ~~have~~prepared ~~not~~and/or reviewed all ~~been~~sales, margin and inventory related reporting for this $2.5 billion retailer, including key reports and analysis for 10-K, 10-Q, and other SEC regulatory reporting, and supported the ~~subject~~annual audit and quarterly review process. As a Senior Project Manager at JDA, an end-to-end supply ~~any~~chain solutions provider, Mr. Polyak managed and supported JDA system implementation projects for 37 different companies that were mostly Fortune 500 retail clients. Mr. Polyak is a Certified Public Accountant who earned his MBA in Banking and Finance from Hofstra University, and a Bachelor of Science in Accounting and Finance from the ~~following~~School ~~events:~~of Management at Binghamton University.

1. Any bankruptcy petition filed by or against any business of which Mr. Sadakbayev or Mr. Zhezhel were a general partner or executive officer either at the time of the bankruptcy or within two years prior to that time.9

2.MICHELLE ~~Any~~TAN, ~~conviction in a criminal proceeding or being subject to a pending criminal proceeding.~~Director

3.Michelle AnTan, ~~order~~Co-Founder of Made In USA Inc., serves ~~judgment~~as the core strategist, orand ~~decree~~data analyst contributing massive amounts of the analytics necessary for the Company’s systems. She is the architect of the digital infrastructure enabling a tracking system that can reach multiple countries. Michelle’s hands-on supply chain experience essentially became the backbone of the project’s growth, ~~not~~allowing ~~subsequently~~the company to implement reliable models ~~reversed~~in places as diverse as Washington, ~~suspended~~D.C., orAbu ~~vacated~~Dhabi, orSeoul, ~~any~~Poland, ~~court~~and the Philippines. She masterminded the token systems that verifies waterway cleanups and one that enables yachts and vessels to offset their damages using a traceable Pearl Pass. Her fluency in the practical mechanics of ~~competent~~logistics, ~~jurisdiction~~combined with a communications mindset, ~~permanently~~continues orto ~~temporarily~~draw ~~enjoining~~attention from emerging markets looking for climate tech tools that work. Michelle also leads a front-facing education and outreach efforts, ~~barring~~especially those focused on women-led sustainability. She has developed bilingual strategies targeting both Western and Asian stakeholders, ~~suspending~~opening ornew ~~otherwise~~conversations between government partners, ~~limiting~~reshoring ~~Mr.~~candidates, ~~Sadakbayev’s~~and ~~or Mr~~environmental investors. ~~Zhezhel~~Michelle earned her Master’s ~~involvement~~ in ~~any~~Computer ~~type~~Sciences offrom ~~business,~~Florida Atlantic University ~~securities~~and oris ~~banking~~working ~~activities~~toward her Doctorate with George Washington University.

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

5Mr. ~~Was~~Martin has been involved with MADE IN USA since its beginning and has always been a close advisor to Adam Reiser. His work in service to the ~~subject~~United States has been invaluable and his knowledge of ~~any~~government ~~order~~Agencies and Departments will play a key role in the Company’s success. He is currently the CEO of International Oil Trading Company, ~~judgment~~Ltd. or(“IOTC”) ~~decree~~and its subsidiaries, an oil trading firm. He is part of the Executive Team at UNITY, a ~~not~~Veteran-owned ~~subsequently~~business ~~reversed~~that offers best-in-class technology combined with a consultative approach, ~~suspended~~creating orthe ~~vacated~~opportunity to shape the next chapter in banking, with Vermont State Bank. In addition to his private sector experience, Mr. Martin has more than 29 years of ~~any~~government service ~~Federal~~including orservice ~~State~~with ~~authority~~the ~~barring~~U.S. Special Forces, ~~suspending~~the orNSA ~~otherwise~~and ~~limiting~~the ~~for~~CIA. Mr. Martin also served more than 6015 ~~days~~years as a member of the ~~right~~Senior toIntelligence ~~engage~~Service under President George W. Bush. For UNITY’S Executive Leadership team and MADE IN USA ONE, Mr. Martin’s experience includes over 29 years of U.S. Government service including U.S. Special Forces, the National Security Agency, and the CIA, culminating in ~~any~~several ~~activity~~years ~~described~~as a member of the CIA's Senior Intelligence Service. From 2004 through 2007 he served as Chief of Station in ~~paragraph~~a ~~(f)(3)(i)~~strategic country in the Middle East in one of ~~this~~the ~~section~~most senior assignments in the Near East Division. Mr. Martin managed a multi-million-dollar budget, orstrategic programs, personnel, and families in high threat environment. His experience includes representing the CIA at the highest levels in foreign countries, the U.S. Executive Branch, the U.S. Congress, U.S. Military, on all intelligence and policy matters concerning the agency’s operations. In 2002 he was selected by the Director of Central Intelligence as the senior executive and operational manager to belead ~~associated~~the ~~with~~Agency’s ~~persons~~global ~~engaged~~effort to neutralize Al-Qaida. Mr. Martin is a graduate of the University of Maryland and holds a Bachelor of Arts specializing in ~~any~~International ~~such~~Relations ~~activity;~~and the Middle East.

6.LARRY ~~Were~~LIGHT, ~~found by a court of competent jurisdiction in a civil action or by the Commission to have~~Director

~~violated~~Larry ~~any~~is an executive with over thirty-five years of experience in the technology field. His experience spans product development, telecommunications, corporate management, and intellectual property licensing. He is currently a Business Development Executive with IBM’s corporate headquarters and works to develop partnerships between IBM and other technology and industry leading companies. Larry obtained a BSEE from University of Florida in 1981. He joined IBM, after graduation to work as an engineer in IBM’s Federal orSystems ~~State~~Division ~~securities~~on ~~law~~the Space Shuttle program at Kennedy Space Center. In 1984 he moved to join IBM’s personal computer group in Boca Raton Florida where he held a variety of positions including senior product development manager. In this role, he was responsible for development and worldwide introduction of highly successful personal computer systems. Larry joined Boca Research, in 1995 as Vice President of Engineering where he led a team of engineers to develop a variety of breakthrough first-of-a-kind communications products including the ~~judgment~~first to market PC consumer videophone, high speed analog modems, ISDN modems and TV video streaming set-top box platforms. Larry held several executive positions at Boca Research from 2000-2006, including COO and CEO. He was instrumental in ~~such~~the ~~civil~~sale ~~action~~of orthe ~~finding~~key byassets of the company to TVR Communications in 2004 and held the position of CTO at TVR from 2004-2006. Larry rejoined IBM in 2007 as a project executive in IBM’s global engineering solutions team, where he led a team of engineers to design, manufacture and deliver complex custom IBM systems for medical and defense companies. In 2011, Larry joined IBM’ intellectual property and licensing business team, to drive partnerships on research innovations (AI, IOT, Healthcare) from IBM’s Research laboratories to technology companies across the globe. He retired from IBM in July 2025.

~~Commission has not been subsequently reversed, suspended, or vacated;~~10

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

iLuci Sheehan has been President of her consulting firm Strategic Sales & Marketing Initiatives since 2009, spearheading clients’ efforts to pioneer new products and ideas by driving results in the sales and marketing functions for CPG and Technology sectors. ~~Any~~She ~~Federal~~spent or8 ~~State~~years ~~securities~~with P&G orfrom ~~commodities~~1975-1983, advancing from Boston PS&D Sales Representative and District Field Representative to Unit Manager in NY PS&D, ~~law~~Special orAssignment ~~regulation;~~in orPS&D Sales Merchandising, and Era Brand. She was P&G’s first female District Manager, leading NY PS&D ii(1981-83). ~~Any~~After ~~law~~P&G, orshe ~~regulation~~built ~~respecting~~her ~~financial~~career ~~institutions~~leading orsales ~~insurance~~and ~~companies~~marketing ~~including~~functions in consumer products, ~~but~~media, ~~not~~research, ~~limited~~technology sectors and consulting. She has extensive experience with non-profit organizations, having served on multiple boards. Prior to joining the Foundation Board, she was a ~~temporary~~Foundation orgrant ~~permanent~~champion for three grants given to Street Business School (formerly Bead for Life), that ~~injunction~~supported expansion of business skill training, ~~order~~primarily for poor women from sub-Saharan Africa. She previously served as Chair of ~~disgorgement~~the Connecticut or(CT) ~~restitution~~State Service Council for the American Red Cross, ~~civil~~doing ~~money~~extensive ~~penalty~~fundraising orfor ~~temporary~~the orfirst ~~permanent~~US ~~cease~~program to train high school student leaders in HIV-AIDS Peer Education. Luci has also served as trustee at her alma mater Simmons University, (BA, History and Management), and chaired their Development Committee. She also created a “Leadership Council” of alumnae business leaders that provided financial support, mentoring program for undergraduate seniors, and connections to funding sources. She currently serves as Honorary Trustee. She also is recipient of the Simmons Alumnae Service Award. Other past board roles include CASA (Community Action Stops Abuse, St. Petersburg, FL), Chair, Boulder Community Health’s Patient-~~desist~~Family ~~order~~Advisory Council, orand ~~removal~~EFAA or(Emergency Family ~~prohibition~~Assistance ~~order;~~Association), orBoulder, CO, and Network of Executive Women (CPG/Retail Industry). Currently she is board member of WISE (Women Impacting Storebrand Excellence) for the Store Brands industry and continues as a leadership volunteer with Street Business School and Emergency Family Assistance Association. On the P&G Alumni Foundation board Luci serves as co-chair of the Chapter Synergies Committee and member of the Fundraising Committee.

~~iii.~~PETE ~~Any~~PETROPOULOS, ~~law~~Independent ~~or regulation prohibiting~~Director ~~mail or wire fraud or fraud in connection with any business entity; or~~

8.Pete ~~Were~~Petropoulos ~~the~~has ~~subject~~extensive ~~of,~~experience orin the aagricultural, ~~party to~~livestock, ~~any sanction or order~~seafood, ~~not~~and ~~subsequently~~agricultural ~~reversed,~~technology ~~suspended~~industries. orSince ~~vacated~~2002, ofMr. ~~any~~Petropoulos ~~self-regulatory~~has ~~organization~~owned ~~(as~~and ~~defined~~operated ~~in Section~~Pete ~~3(a)(26) of the Exchange Act (15 U.S.C. 78c(a)(26)))~~Petropoulos Farms, ~~any~~an ~~registered~~agricultural ~~entity~~enterprise ~~(as~~focused ~~defined~~on inthe ~~Section~~cultivation ~~1(a)(29)~~ of ~~the~~grain ~~Commodity~~sorghum, ~~Exchange Act (7 U.S.C. 1(a)(29)))~~corn, ~~or any equivalent exchange~~cotton, ~~association~~wheat, ~~entity~~and orsesame ~~organization that has disciplinary authority over its members or persons associated with a member~~crops.

~~DIRECTOR~~Mr. ~~INDEPENDENCE~~Petropoulos has also served as Executive Vice President of E.C. Cattle Company, a large-scale Angus cattle operation, where he advised agricultural businesses regarding operational efficiency, safety, and management practices. In addition, he has participated in the development of agricultural technology initiatives, including projects involving the collection and analysis of water usage and plant production data. His experience further includes the development of organic banana plantations in the Dominican Republic and advisory work relating to the marketing of U.S.-grown meat and seafood products. Mr. Petropoulos is also a member of CALCOT, a cooperative marketing association serving the United States cotton industry.

~~Our Board of Directors is currently composed of two members, Rassul Sadakbayev, and Roman Zhezhel, who do not qualify as independent directors~~Mr. InPetropoulos ~~addition,~~received ~~our board of directors has not made~~ a ~~subjective~~Bachelor ~~determination as to each director that no relationships exist which, in the opinion~~ of ~~our board~~Arts ~~of directors, would interfere with the exercise of independent judgment~~ degree in ~~carrying~~Business ~~out~~from ~~the~~Texas ~~responsibilities~~A&M ~~of a director~~University. Had our Board of Directors made these determinations, our board of directors would have reviewed and discussed information provided by the directors and us with regard to each director’s business and personal activities and relationships as they may relate to us and our management.

The Board of Directors believes that Mr. Petropoulos' extensive experience in agriculture, livestock operations, agribusiness management, agricultural technology, and related industries provides valuable expertise and perspective to the Board and qualifies him to serve as a director of the Company.

Director Independence

The Board of Directors has determined that Marty Martin, Luci Sheehan, and Pete Petropoulos qualify independent directors under the independence standards customarily used by public companies. In making this determination, the Board considered all relevant facts and circumstances known to it, including their relationships with the Company, its management, and its significant stockholders. The Board concluded that none of them has any relationship that would interfere with the exercise of independent judgment in carrying out the responsibilities of a director.

The Company's Board of Directors currently consists of six directors, of whom three directors, Marty Martin, Luci Sheehan, and Pete Petropoulos have been determined to be independent. The remaining directors do not qualify as independent directors due to their positions as executive officers and/or their relationships with the Company.

INVOLVEMENT IN CERTAIN LEGAL PROCEEDINGS

No director, executive officer, significant employee or control person of the Company has been involved in any legal proceeding listed in Item 401(f) of Regulation S-K in the past 10 years.

AUDIT COMMITTEE, COMPENSATION COMMITTEE, AND FINANCIAL EXPERT

WeThe doCompany ~~not~~does not have an Audit Committee or a Compensation Committee. Additionally, wethe ~~have~~Company nodoes ~~persons~~not ~~currently~~have anyone receiving any compensation due to the ~~our~~Company’s start-up nature. ~~Our~~The ~~president performs~~Board ~~some~~ of ~~the~~Directors ~~same~~performs functions ofthat would typically be performed by an Audit Committee and Compensation Committee, such as: recommending a firm of independent certified public accountants to audit the annual financial statements; reviewing the independent auditor’s independence, the financial statements, and their audit report; reviewing management’s administration of the system of internal accounting controls, and determining all compensation amounts. Since the Company does not have an audit committee, the Company has not designated an audit committee financial expert. The Company does not currently have a written audit committee charter or a compensation committee charter or any similar documents.

~~We have no financial expert.~~Code ~~We believe the cost related to retaining a financial expert at this time is prohibitive. Further, because~~ of ~~our start-up operations, we believe the services of a financial expert are not warranted.~~Ethics

~~CODE~~The OFCompany ~~ETHICS~~has not adopted a code of ethics that applies to its principal executive officer or principal financial officer, or persons performing similar functions. The Board of Directors has not adopted such a code due to the Company's limited size, limited resources, and small number of executive officers and employees. The Company intends to consider the adoption of a code of ethics as its operations and resources permit.

~~The~~Item ~~Company~~11. ~~has~~Executive ~~not adopted a formal written code of ethics due to the small size of the organization and start-up nature.~~Compensation

~~Item~~EXECUTIVE ~~11.~~COMPENSATION ~~Executive~~SUMMARY ~~Compensation.~~COMPENSATION TABLE

~~EXECUTIVE~~Executive ~~COMPENSATION SUMMARY COMPENSATION TABLE~~Compensation

~~The~~As shown in the following table, ~~sets forth~~the ~~information~~Company ~~regarding~~did not ~~each~~pay ~~element~~any ofcash compensation ~~that~~to, wegrant ~~paid~~any orequity ~~awarded~~awards to, ~~our~~or ~~named~~otherwise compensate any of its executive officers ~~for~~during ~~fiscal~~the ~~years February~~fiscal ~~28,~~year ~~2025~~ended ~~and~~ February 2928, ~~2024:~~2026.

Name and Principal Position	~~Period~~	~~Salary ($)~~Period	~~Bonus ($)~~	~~Stock~~Salary ~~Awards~~ ($)*	Option Awards ($)*	~~Non-Equity~~Bonus ~~Incentive Plan Compensation~~ ($)	~~Nonqualified Deferred Compensation ($)~~	~~All~~Stock ~~Other~~Awards ~~Compensation~~ ($)*	~~Total ($)~~	Option Awards ($)*	Non-Equity Incentive Plan Compensation ($)	Nonqualified Deferred Compensation ($)	All Other Compensation ($)	Total ($)
Rassul Sadakbayev, Director	2025	0	0	0	0	0	0	0	0
Adam Reiser Founder, CEO, Director		2026		0		0		0		0	0	0	0	0
	2024	0	0	0	0	0	0	0	0
John Polyak CFO		2026		0		0		0		0	0	0	0	0
Roman Zhezhel, Director, President, Secretary and Treasurer	2025	0	0	0	0	0	0	0	0
	2024	0	0	0	0	0	0	0	0

~~Our~~Director officers and directors have not received monetary compensation since our inception to the date of this Form 10-K. We currently do not pay any compensation to any officer or any member of our board of directors.Compensation

27The Company did not pay any cash compensation, grant any equity awards, or provide any other compensation to its directors during the fiscal year ended February 28, 2026 for their service as directors.

~~EMPLOYMENT AGREEMENTS~~12

~~The~~Employment ~~Company is not a party to any employment agreement and has no compensation agreement with any officer or director.~~Agreements

~~DIRECTOR~~The ~~COMPENSATION~~Company does not have employment agreements with any of its executive officers.

~~The~~Outstanding ~~following table sets forth director compensation~~Equity ~~as of February 28, 2025 and February 29, 2024:~~Awards

Name	Period	Fees Earned or Paid in Cash ($)	Stock Awards ($)	Opinion Awards ($)	Non-Equity Incentive Plan Compensation ($)	Nonqualified Deferred Compensation Earnings ($)	All Other Compensation ($)	Total ($)
Rassul Sadakbayev	2025	0	0	0	0	0	0	0
	2024	0	0	0	0	0	0	0
Roman Zhezhel	2025	0	0	0	0	0	0	0
	2024	0	0	0	0	0	0	0

No executive officer or director held any outstanding stock options, warrants, restricted stock awards, or other equity awards granted by the Company as of February 28, 2026.

WeThe ~~have~~Company has not ~~compensated~~awarded or ~~our~~granted ~~directors~~stock ~~for~~options ~~their service~~to onany ~~our~~counterparty ~~Board~~and ofdoes ~~Directors~~not ~~since~~intend ~~our~~to ~~inception~~do so. ~~There~~The ~~are~~Company nohas ~~arrangements~~therefore ~~pursuant~~not toadopted ~~which~~policies ~~directors~~and ~~will~~practices on bethe ~~compensated~~timing of awards of options in relation to the ~~future~~ ~~for~~disclosure ~~any~~of ~~services~~material ~~provided~~nonpublic asinformation aby ~~director~~the issuer.

Insider Trading Policies

Effective August 28, 2025, a change in control of the Company occurred through the purchase by a group of a majority of the Company’s outstanding shares of Common Stock, together with corresponding changes in the Board of Directors and executive officers. Because management and control of the Company changed, the Company’s adopting updated insider trading policies and procedures governing the purchase, sale and/or other dispositions of Company Common Stock by directors, officers, and employees or the Company itself has not occurred as of the current time. The Company is undertaking appropriate study and consultation with professionals to develop these policies and procedures.

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

The following table ~~lists,~~sets asforth ofinformation regarding the ~~date~~beneficial ownership of ~~this form 10-K,~~ the ~~number~~Company's ofCommon ~~shares~~Stock ofas ~~common stock~~ of ~~our~~May ~~Company~~31, ~~that~~2026 ~~are beneficially owned~~ by (i) each person ~~or entity~~ known toby ~~our~~the Company to bebeneficially ~~the beneficial owner of~~ own more than 5% of the outstanding ~~common~~Common ~~stock;~~Stock, (ii) each ~~officer~~director and ~~director~~executive ofofficer, ~~our Company;~~ and (iii) all ~~officers~~ directors and ~~directors~~executive officers as a group. ~~Information~~The ~~relating~~Company todoes ~~beneficial~~not ~~ownership~~have ofany ~~common~~outstanding stock by our principal shareholders and management is based upon information furnished by each person using "beneficial ownership" concepts under the rules of the Securities and Exchange Commission. Under these ruleswarrants, aoptions ~~person is deemed to be a beneficial owner of a security if that person has~~ or ~~shares~~other ~~voting power,~~securities ~~which~~exercisable ~~includes~~for ~~the power to vote~~ or ~~direct~~convertible ~~the~~into ~~voting of the security, or investment power, which includes the power to vote or~~shares ~~direct the voting~~ of ~~the~~Common ~~security~~Stock. ~~The person is also deemed to be a beneficial owner of any security of which that person has a right to acquire beneficial ownership within 60 days.~~

Under the Securities and Exchange Commission rules, more than one person may be deemed to be a beneficial owner of the same securities, and a person may be deemed to be a beneficial owner of securities as to which he or she may not have any pecuniary beneficial interest. Except as noted below, each person has sole voting and investment power.

Name and Address of Beneficial Owner	Number	Percent
Tax Credits International, Inc 355 Harbour Drive Humacao PR 00791	9,370,600	52.17%
L.R. Navigate Capital, LP 700 W. Pender Street Vancouver, BC V6C1G8 Canada	1,708,800	9.51%
Aspire Heights, LLC 602 Tomichi Trail Lakeway, TX 78738	1,440,000	8.02%
Yinghua Yang 1405-924 14^th Ave SW Calgary AB T2R0N7 Canada	1,440,000	7.8%

28(1) Beneficial ownership has been determined in accordance with Rule 13d-3 under the Securities Exchange Act of 1934. Except as otherwise indicated and subject to applicable community property laws, the Company believes that each stockholder identified in the table possesses sole voting and investment power with respect to the shares shown as beneficially owned.

~~The~~(2) ~~percentages~~Percentage ~~below~~ownership ~~are~~is ~~calculated~~ based onupon 617,~~695~~964,~~000~~960 shares of ~~our~~the Company's common stock ~~issued and~~ outstanding as of ~~the~~May ~~date of this Form 10-K. We do not have any outstanding warrant~~31, ~~options or other securities exercisable for or convertible into shares of our common stock~~2026.

Title of class	Name and Address of Beneficial Owner	Amount and Nature of Beneficial Ownership	Percent of Common Stock
Common Stock	Rassul Sadakbayev Business Center Sunkar, Building 47B, Aktau, 130002 Kazakhstan	5,000,000 shares of common stock (direct)	74.68%

(3) Ms. Michelle Tan, the Company's Executive Vice President and a director, beneficially owns 700,000 shares of common stock, representing approximately 3.90% of the outstanding shares of common stock. No other executive officer or director beneficially owns any shares of the Company's common stock.

(4) All executive officers and directors as a group (seven persons) beneficially own 700,000 shares of common stock, representing approximately 3.90% of the outstanding shares of common stock.

~~Rassul~~No ~~Sadakbayev~~transactions isrequiring ~~our director, control person and promoter and he shall receive no compensation for the placement of the offering~~disclosure.

On January 17, 2019, we offered and sold 5,000,000 shares of common stock to Mr. Sadakbayev, our Director, at a purchase price of $0.001 per share, for aggregate proceeds of $5,000.

Since January 17, 2019 to February 28, 2025, Mr. Sadakbayev has loaned the Company $88,034 and the Company made repayments of $15,000. In general Mr. Sadakbayev certify intention to loan to Alixo-Yolloo Corporation the amount of one hundred and fifty thousand U.S. dollars ($150,000). The loan does not have any term, carries no interest, and is not secured.

Item 14. Principal Accountant Fees and Services.

The following table sets forth the fees billed to to the our ~~company~~Company for the years ended February 28, 2025 and February 29, 2024 for professional services rendered by Boladale Lawal & Co. and the Company’s former independent auditors (BF Borgers CPA PC and Gries and Associates, LLC):

Fees		~~2025~~2026			~~2024~~	2025
Audit Fees	$	~~21,662~~$	–	$	~~22,200~~	$	21,662
Audit Related Fees		-	–		-		–
Tax Fees		-	–		-		–
Other Fees		-	–		-		–
Total Fees	$	~~21,662~~$	–	$	~~22,200~~	$	21,662

29 14

PART IV

Item 15. Exhibits and Financial Statement Schedules.

Exhibit No.		Description
31.1		Certification of Chief Executive Officer and Chief Financial Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a).
23.1		Consent of Independent Registered Public Accounting Firm
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.
31.1		Certification of Chief Executive Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a).
31.2		Certification of Chief Financial Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a).
32.1		Certification of Chief Executive Officer 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.
32.2		Certification of Chief Financial Officer 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.
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Item 16. Form 10-K Summary.

None.

30 15

SIGNATURES

In accordance with the requirements of the Securities Act of 1934, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	ALIXO-YOLLOO CORPORATION
	Made in usa inc.
Date: May 29, 2025	By:	/s/ Roman Zhezhel
Date: June 18, 2026	By:	/s/ Adam Reiser
		Name: Roman Zhezhel Title: Chief Executive Officer (Principal Executive Officer) and Chief Financial Officer (Principal Financial and Accounting Officer)
		Name: Adam Reiser Title: Chief Executive Officer (Principal Executive Officer)

In accordance with the Exchange Act, this report has been signed below by the following persons on behalf of the registrant and in the capacities indicated.

Signature	Title	Date
/s/ Roman Zhezhel Roman Zhezhel	President, Treasurer, Secretary and Director (Principal Executive, Financial and Accounting Officer)	May 29, 2025
/s/ Adam Reiser	Chief Executive Officer	June 18, 2026
/s/ Rassul Sadukbayev Rassul Sadukbayev	Director	May 29, 2025
Adam Reiser	(Principal Executive Officer)
/s/ John Polyak	Chief Financial Officer	June 18, 2026
John Polyak	(Principal Accounting Officer)

31In accordance with the Exchange Act, this report has been signed below by the following persons as members of the Board of Directors of the registrant.

Signature	Capacity	Date

/s/ Adam Reiser	Director	June 18, 2026
Adam Reiser

/s/ Marty Martin	Director	June 18, 2026
Marty Martin

/s/ Pete Petropoulous	Director	June 18, 2026
Pete Petropoulous

/s/ Larry Light	Director	June 18, 2026
Larry Light

/s/ Lucille Sheehan	Director	June 18, 2026
Lucille Sheehan

Filing Compare · MADE IN USA INC.