COMMON CONTROL MERGER

9 Months Ended

Sep. 30, 2025

Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]

NOTE 7 – COMMON CONTROL MERGER

On February 12, 2024, the Company signed an Agreement and Plan of Merger (the “Merger”) with Nika BioTechnology, Inc.

Pursuant to the Merger agreement Nika BioTechnology, Inc., (the Target company), was merged with and into the Company, the separate corporate existence of the Target shall cease, and the Company shall continue as the surviving consolidated entity. Nika BioTechnology, Inc., owned a 40% stake in Nika Europe, Ltd, which was transferred to the Company pursuant to the merger, increasing the Company’s ownership to 80%. The accounts and amounts included in the Company’s consolidated financial statements upon acquisition are as follows.

Cash	$	322
Inventory	$	17,007
Accruals	$	(3,833	)
Due to related parties	$	(109,877	)
Additional paid in capital	$	(5,388,284	)
Accumulated deficit	$	5,464,629
General and administrative expenses	$	20,036

NIKA PHARMACEUTICALS, INC 10-Q