UNITED STATES

SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-Q

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

For the quarterly period ended ~~November~~May 3031, ~~2024~~2025

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

For the transition period from __________ to __________

Commission File Number: 333-272825

ALIXO-YOLLOO CORPORATION

(Exact name of registrant as specified in its charter)

Nevada	37-1922983	7371
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)	(Primary Standard Industrial Classification Code Number)
(State or Other Jurisdiction of Incorporation or Organization)	(I.R.S. Employer Identification Number)	(Primary Standard Industrial Classification Code Number)

Business Center Sunkar, Building 47B, Aktau

130002 Kazakhstan

Tel. +1-252-34-66-180

Email: generaloffice@alixo-yolloo.com

(Address and telephone number of principal executive offices)

Securities registered under Section 12(b) of the Exchange Act:
Title of each class	Trading Symbol~~(s)~~	Name of each exchange on which registered
Common Stock	N/A	N/A
N/A	N/A	N/A

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. 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 if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. [ ]

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

Yes [ ] No [X]

State the number of shares outstanding of each of the issuer's classes of common equity, as of the latest practicable date: 63,695,000 common shares issued and outstanding as of ~~January~~July 1011, 2025.

TABLE OF CONTENTS

		Page
PART I	FINANCIAL INFORMATION:
Item 1.	Financial Statements (Unaudited).	5
	Condensed Balance Sheets as of November 30, 2024 (Unaudited) and February 29, 2024	6
	Condensed Balance Sheets as of May 31, 2025 (Unaudited) and February 28, 2025	6
	Condensed Statements of Operations for the three and nine months ended November 30, 2024 and 2023 (Unaudited)	7
	Condensed Statements of Operations for the three months ended May 31, 2025 and 2024 (Unaudited)	7
	Condensed Statements of Stockholders' Equity (Deficit) for the three and nine months ended November 30, 2024 and 2023 (Unaudited)	8
	Statements of Stockholders' Equity (Deficit) for the three months ended May 31, 2025 and 2024 (Unaudited)	8
	Condensed Statements of Cash Flows for the nine months ended November 30, 2024 and 2023 (Unaudited)	9
	Condensed Statements of Cash Flows for the three months ended May 31, 2025 and 2024 (Unaudited)	9
	Notes to the Condensed Financial Statements (Unaudited)	10
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations.	1516
Item 3.	Quantitative and Qualitative Disclosures About Market Risk.	1819
Item 4.	Controls and Procedures.	1819
PART II	OTHER INFORMATION:
Item 1.	Legal Proceedings.	19
Item 1A.	Risk Factors	19
Item 1A	Risk Factors.	19
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds.	1920
Item 3.	Defaults Upon Senior Securities.	1920
Item 4.	Mine Safety Disclosures.	1920
Item 5.	Other Information.	1920
Item 6.	Exhibits.	1920
Signatures		2021

SPECIAL NOTE REGARDING FORWARD—LOOKING STATEMENTS

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

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

PART I - FINANCIAL INFORMATION

Item 1. Financial Statements.

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

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

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

ALIXO-~~YOLLO~~YOLLOO CORPORATION

CONDENSED BALANCE SHEETS

		November 30, 2024 (Unaudited)		February 29, 2024 (Audited)
		May 31, 2025 (Unaudited)		February 28, 2025 (Audited)
ASSETS
Current Assets
Cash	$	116,~~237~~677	$	913,~~073~~861
Account Receivable		-		15,000
Prepaid Expenses		3,000		27,500
Prepaid Expenses		32,000		60,800
Total Current Assets		19,677		41,361
Total Current Assets		33,237		84,873
Intangible Assets, Net		97,766		75,103
Intangible Assets, Net		62,229		23,183
TOTAL ASSETS	$	117,443	$	116,464
TOTAL ASSETS	$	95,466	$	108,056
LIABILITIES & STOCKHOLDERS’ EQUITY (DEFICIT)
LIABILITIES & STOCKHOLDERS’ EQUITY
Liabilities
Current Liabilities
Accounts Payable	$	1338,~~000~~821	$	4327,~~648~~150
Deferred Revenue		325,~~445~~560		-10,880
Related Party Loan		7379,~~034~~188		3673,~~350~~034
Total Current Liabilities		89143,~~479~~569		79111,~~998~~064
Stockholders’ Equity
Stockholders’ Equity (Deficit)
Common Stock, $0.001 par value, 75,000,000 shares authorized, 6,695,000 and 6,695,000 shares issued and outstanding as of November 30, 2024 and February 29, 2024, respectively		6,695		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 May 31, 2025 and February 28, 2025, respectively		6,695		6,695
Additional Paid-In Capital		32,205		32,205
Accumulated Deficit		(3265,~~913~~026)		(1033,~~842~~500)
Total Stockholders’ Equity		5,987		28,058
Total Stockholders’ Equity (Deficit)		(26,126)		5,400
TOTAL LIABILITIES & STOCKHOLDERS’ EQUITY	$	95,466	$	108,056
TOTAL LIABILITIES & STOCKHOLDERS’ EQUITY (DEFICIT)	$	117,443	$	116,464

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

ALIXO-~~YOLLO~~ YOLLOO CORPORATION

CONDENSED STATEMENTS OF OPERATIONS

Three months ended May 31, 2025 and 2024

(Unaudited)

	Three months ended November 30, 2024		Three months ended November 30, 2023		Nine months ended November 30, 2024		Nine months ended November 30, 2023
	Three months ended May 31, 2025		Three months ended May 31, 2024
INCOME
Sales	$	811,~~842~~476	$	3,~~293~~972	$	~~23,425~~	$	~~18,226~~
Total income		811,~~842~~476		3,~~293~~972		~~23,425~~		~~18,226~~
Cost of goods sold		-		-		-		-
Gross (Loss) profit		811,~~842~~476		3,~~293~~972		~~23,425~~		~~18,226~~
EXPENSES
General and administrative expenses	$	943,~~145~~002	$	316,~~793~~284	$	~~45,496~~	$	~~24,297~~
Total expenses		943,~~145~~002		316,~~793~~284		~~45,496~~		~~24,297~~
INCOME (LOSS) BEFORE TAX PROVISION	$	(~~303~~31,526)	$	(~~500~~12,312)	$	~~(22,071)~~	$	~~(6,071)~~
INCOME TAX EXPENSE		-		-		-		-
NET LOSS	$	(~~303~~31,526)	$	(~~500~~12,312)	$	~~(22,071)~~	$	~~(6,071)~~
WEIGHTED AVERAGE SHARES OUTSTANDING, BASIC AND DILUTED		6,695,000		56,~~003~~695,~~533~~000		~~6,695,000~~		~~5,001,182~~
BASIC AND DILUTED NET LOSS PER SHARE	$	(0.00)	$	(0.00)	$	~~(0.00)~~	$	~~(0.00)~~

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

ALIXO-~~YOLLO~~ YOLLOO CORPORATION

CONDENSED STATEMENTS OF STOCKHOLDERS’ EQUITY (DEFICIT)

Three ~~and nine~~ months ended ~~November~~May 3031, ~~2024~~2025 and ~~2023~~2024

(Unaudited)

	Common Stock				Additional Paid-in-Capital		Accumulated Deficit		Total
	Shares		Amount		~~Capital~~		~~Deficit~~		~~Total~~
Balance as of February 28, 2023	5,000,000	$	5,000	$	-	$	(4,071)	$	929
Net loss for the period	-		-		-		(1,749)		(1,749)
Balance as of May 31, 2023	5,000,000	$	5,000	$	-	$	(5,820)	$	(820)
Net loss for the period	-		-		-		(3,822)		(3,822)
Balance as of August 31, 2023	5,000,000	$	5,000	$	-	$	(9,642)	$	(4,642)
Common shares issued for cash	25,000		25		475		-		500
Net loss for the period	-		-		-		(500)		(500)
Balance as of November 30, 2023	5,025,000	$	5,025	$	475	$	(10,142)	$	(4,642)
Balance as of February 29, 2024	6,695,000	$	6,695	$	32,205	$	(10,842)	$	28,058
Net loss for the period	-		-		-		(12,312)		(12,312)
Balance as of May 31, 2024	6,695,000	$	6,695	$	32,205	$	(23,154)	$	15,746
Net loss for the period	-		-		-		(9,456)		(9,456)
Balance as of February 28, 2025	6,695,000	$	6,695	$	32,205	$	(33,500)	$	5,400
Balance as of August 31, 2024	6,695,000	$	6,695	$	32,205	$	(32,610)	$	6,290
Net loss for the period	-		-		-		(31,526)		(31,526)
Net loss for the period	-		-		-		(303)		(303)
Balance as of May 31, 2025	6,695,000	$	6,695	$	32,205	$	(65,026)	$	(26,126)
Balance as of November 30, 2024	6,695,000	$	6,695	$	32,205	$	(32,913)	$	5,987

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

ALIXO-~~YOLLO~~ YOLLOO CORPORATION

CONDENSED STATEMENTS OF CASH FLOWS

Three months ended May 31, 2025 and 2024

(Unaudited)

	Nine months ended November 30, 2024		Nine months ended November 30, 2023
	Three months ended May 31, 2025		Three months ended May 31, 2024
CASH FLOWS FROM OPERATING ACTIVITIES
Net (loss)	$	(2231,~~071~~526)	$	(612,~~091~~312)
Adjustments to reconcile net loss to net cash used in operating activities:
Accumulated Depreciation		2,354		1,974
Amortization		1,337		414
Changes in operating assets and liabilities:
Decrease (increase) in accounts receivable		~~15,000~~-		-15,000
Decrease (increase) in prepaid expenses		28,800		7,000
Decrease (increase) in assets in progress		-		27,700
Increase (decrease) in accounts payable		(30,648)		(25,840)
Decrease (increase) in prepaid expenses		24,500		-
Increase (decrease) in deferred revenue		3,445		3,293
Increase (decrease) in accounts payable		11,671		(41,548)
Net cash flows used in operating activities	$	(3,120)	$	(19,644)
Increase (decrease) in deferred revenue		14,680		6,617
Net cash flows used in operating activities	$	20,662	$	(4,129)
CASH FLOWS FROM INVESTING ACTIVITIES
Intangible assets		(4124,~~400~~000)		(725,~~000~~400)
Net cash flows used in investing activities	$	(4124,~~400~~000)	$	(725,~~000~~400)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from the sale of common stock		-		500
Proceeds from related-party loan		6,154		35,648
Related-party loan		36,684		19,970
Repayments on related-party loan		-		(15,000)
Net cash flows provided by financing activities	$	366,~~684~~154	$	20,~~470~~648
NET INCREASE (DECREASE) IN CASH	$	(72,~~836)~~816	$	(68,~~174~~881)
CASH, BEGINNING OF PERIOD	$	913,~~073~~861	$	79,~~511~~073
CASH, END OF PERIOD	$	116,~~237~~677	$	~~1,337~~192
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid for interest	$	-	$	-
Cash paid for income tax	$	-	$	-

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

ALIXO-~~YOLLO~~ YOLLOO CORPORATION

NOTES TO THE CONDENSED FINANCIAL STATEMENTS

~~NOVEMBER~~MAY 3031, ~~2024~~2025

(Unaudited)

NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS

Alixo-Yolloo Corporation (“the Company”) was incorporated under the laws of the State of Nevada, U.S. on January 17, 2019 (Inception). Alixo-Yolloo Corporation developed a mobile application 'Alixo'. A mobile application designed to help users identify music tracks based on short samples recorded via their device's microphone. Alixo-Yolloo Corporation offers an API rental service for music recognition to other applications, utilizing neural network databases for efficient identification of audio streams.

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 and incurred a loss of $2231,~~071~~526 and $612,~~071~~312 for the ~~nine~~three months ended ~~November~~May 3031, ~~2024~~2025, and ~~2023~~2024, respectively. The Company has incurred ~~losses~~ losses since inception resulting in an accumulated deficit of $3265,~~913~~026 as of ~~November~~May 3031, ~~2024~~2025 and further losses are anticipated in the ~~development~~ 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 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 has adopted a February 28 fiscal year end.

The results for the ~~nine~~three months ended ~~November~~May 3031, ~~2024,~~ 2025, are not necessarily indicative of the results of operations for the full year. These financial statements and related footnotes ~~should~~ should be read in conjunction with the consolidated financial statements and footnotes thereto included in the Company’s Annual ~~Report~~ Report on Form 10-K for the year ended February 2928, ~~2024~~2025, filed with the Securities and Exchange Commission.

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.

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 the financial position and the result of operations of the Company for the year indicated.

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 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 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 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 on the straight-line method over the estimated life of the asset, which is 3 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 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.

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 accordance with ASC 260-10-45 '“Earnings per Share”, which requires presentation of both basic and diluted earnings per 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~~ stockholders by the weighted average number of outstanding common shares during the period. Diluted earnings (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive earnings (loss) per share excludes al potential 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.

~~Recent~~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.

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 other than those relating to Development Stage Entities discussed above.

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 proceeds of $5,000 to a related party (see NOTE 5).

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 ~~November~~May 3031, ~~2024~~2025 and February 2928, ~~2024~~2025, the ~~Company~~ 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.

As of ~~November~~May 3031, ~~2024~~2025, the Company’s director ~~had~~ had advanced the Company $7379,~~034~~188 to cover the Company's operating expenses, of which $366,~~684~~154 and $1920,~~970~~648 was advanced during the ~~nine months~~three months ended ~~November~~May 3031, ~~2024~~2025 and ~~2023~~2024, respectively. 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 director.

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 the year ended February 28, 2023, the Company acquired application code for $17,820 and song database for $17,000. In February 2024, the Company ~~sold~~ sold its database for $15,000. In August 2024, the Company acquired sound fingerprints database for $16,000. ~~Amortization~~In ~~expense~~February of2025, ~~capitalized~~the ~~website software~~Company ~~was~~acquired ~~$564~~song ~~and~~database ~~$580~~ for ~~the three months ended November 30~~$14, ~~2024 and 2023, respectively~~000. ~~Amortization~~In ~~expense~~May ~~of capitalized website software was $1~~2025,~~158~~ ~~and $1,741 for~~ the ~~nine~~Company ~~months~~acquired ~~ended~~AI ~~November~~Mood ~~30,~~Matching ~~2024~~API ~~and~~Module ~~2023~~for $24, ~~respectively~~000.

During the year ended February 29, 2024, the Company capitalized website ~~developments~~development costs for $7,000. During the ~~nine~~year ~~months~~ ended ~~November~~February 3028, ~~2024~~2025, the Company capitalized website ~~developments~~development costs for $25,400. Amortization expense of capitalized website developments costs was $540 and $117 for the three months ended November 30, 2024 and 2023, respectively. Amortization expense of capitalized website developments costs was $1,197 and $233 for the nine months ended November 30, 2024 and 2023, respectively.

Amortization expense of capitalized software and website development costs was $1,337 and $414 for the three months ended May 31, 2025 and 2024, respectively.

The Company had the following intangible assets as of May 31, 2025 and February 28, 2025:

	As of May 31, 2025		As of February 28, 2025
Application Code	$	17,820	$	17,820
AI Mood Matching API Module		24,000		-
Song Database		14,000		14,000
Sound Fingerprints Database		16,000		16,000
Website Development Costs		32,400		32,400
Accumulated Amortization		(6,454)		(5,117)
Intangible Assets, Net	$	97,766	$	75,103

NOTE 7 – COMMITMENTS AND CONTINGENCIES

Contractual Commitments

The Company has entered into no contractual commitments as of ~~November~~May 3031, ~~2024~~2025.

Litigation

The Company was not subject to any legal proceedings during the period from January 17, 2019 (Inception) to ~~November~~May 3031, ~~2024~~2025 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~~May 31, 2025, the Company had net operating loss (“NOL”) carry–forwards for Federal income tax purposes of $65,026 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 $13,655 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 ~~November~~consist ~~30,~~primarily ~~2024,~~of the tax ~~Company~~effect ~~had~~of ~~net operating loss (“~~NOL”) carry–-forwards ~~for~~which ~~Federal~~was ~~income~~used ~~tax~~to ~~purposes of $32,913 that may be~~ offset ~~against~~tax ~~future~~payable ~~taxable~~from ~~income through~~prior ~~2040~~year’s operations. No The ~~tax~~Company ~~benefit~~ has ~~been~~provided 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 ~~Company’s~~valuation ~~net deferred tax assets~~ of ~~approximately~~tax ~~$6,912~~allowance ~~was~~is not ~~considered~~applicable ~~more~~as ~~likely~~of ~~than~~May ~~not and accordingly~~31, ~~the potential tax benefits of the net loss carry-forwards are offset by the full valuation allowance~~2025.

~~Deferred tax~~14 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 November 30, 2024.

Components of deferred tax assets are as follows:

	Nine Months Ended November 30, 2024				Year Ended February 29, 2024
			Three Months Ended May 31, 2025				Year Ended February 28, 2025
Net Deferred Tax Asset Non-Current:
Net Operating Loss Carry-Forward		$	3265,~~913~~026			$	1033,~~842~~500
Effective tax rate	x		21	%	x		21	%
Expected Income Tax Benefit from NOL Carry-Forward			613,~~912~~655				27,~~277~~035
Less: Valuation Allowance			(613,~~912~~655)				(27,~~277~~035)
Deferred Tax Asset, Net of Valuation Allowance		$	-			$	-

The actual tax benefit at the expected rate of 21% differs from the expected tax benefit for the ~~nine~~three months ended ~~November~~May 3031, ~~2024~~2025 and the year ended February 2928, ~~2024~~2025 as follows:

	Nine Months Ended November 30, 2024		Year Ended February 29, 2024
		Three Months Ended May 31, 2025		Year Ended February 28, 2025
Computed “expected” tax expense (benefit)	$	(46,~~635~~620)	$	(14,~~422~~758)
Change in valuation allowance	$	46,~~635~~620	$	14,~~422~~758
Actual tax expense (benefit)	$	-	$	-

NOTE 9 – SUBSEQUENT EVENTS

The Company has evaluated subsequent events from ~~November~~May 3031, ~~2024~~2025 to the date the financial statements were issued and has determined that there are no items to disclose other than as described below.

14On June 27, 2025, Rassul Sadukbayev, director of Alixo-Yolloo Corporation, who is the owner of 5,000,000 restricted shares representing 74.68% of the Company’s outstanding share capital, voluntarily decided to cancel 3,000,000 of his restricted shares. The cancellation was made without any compensation or consideration, and in the best interest of the Company. This 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. The cancellation is effective as of June 27, 2025.

~~Item~~As 2.a ~~Management’s~~result ~~Discussion and Analysis~~ of ~~Financial~~this ~~Condition and Results of Operations~~cancellation:

	·	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%).

On July 7, 2025 the Board of Directors of Alixo-Yolloo Corporation accepted the resignation of Roman Zhezhel from his position as Secretary of the Company, effective immediately. Mr. Zhezhel did not resign due to any disagreement with the Company on any matter relating to its operations, policies, or practices. Mr. Zhezhel continues to serve as the Company’s President, Director, Treasurer, Principal Executive, Financial and Accounting Officer.

On July 7, 2025, the Board of Directors appointed Anastasiia Zadorozhna as Secretary of the Company, effective immediately.

Item 2.

Management’ Discussion and Analysis of Financial Condition and Results of Operations.

DESCRIPTION OF BUSINESS

General

Established in 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.

Furthermore, Alixo-Yolloo Corporation offers an API rental service through its website for music recognition and listening applications. 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 Organization

Alixo-Yolloo Corporation was incorporated under the laws of the State of Nevada, U.S. on January 17, 2019. Our Operational Office and Directors Location is maintained at: Business Center Sunkar, Building 47B, Aktau, 130002 Kazakhstan and we can be reached via phone at +1-252-34-66-180.

Competitive strengths

We believe that the following strengths contribute to our success and differentiate us from our competitors:

Our innovative software, including the use of audio imprint with 2D spectrogram, sets us apart from our competitors. This technology allows for fast and accurate music recognition, providing users with an efficient and user-friendly experience.

Our mobile application and API 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.

Our user-friendly interface, intuitive design, and efficient functionality make our mobile application and API rental service easy to use, ensuring a positive user experience.

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.

Our competitive pricing for our API rental service, along with our revenue-sharing model with application developers, offers affordable and accessible solutions to a wide range of customers.

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.

1516

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 and Director, ~~Secretary~~ and ~~Director~~Anastasiia Zadorozhna, Secretary.

Government Regulation

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

Legal Proceedings

As of now, we are not involved in any legal proceedings, and we have not received any information about any upcoming legal actions against us.

1617

RESULTS OF OPERATIONS

~~Three~~Results of Operations for the three months ended ~~November~~May 3031, ~~2024~~2025, compared to ~~November~~May 3031, ~~2023~~2024:

Revenues

For the three months ended ~~November~~May 3031, ~~2024~~2025 and ~~2023~~2024, the Company generated total revenue of $811,~~842~~476 having sold the Application Programming Interface (API) packages provided on its website and $3,~~293~~972, respectively. The Company's revenue increased by $7,504, or 189%, compared to the prior year, primarily due to an overall increase in business activity and an expanded customer base.

Operating expenses

Total expenses for the three months ended ~~November 30~~May 31, 2025 ~~2024~~ were $943,~~145~~002 ($316,~~793~~284 for the three months ended ~~November~~May 3031, ~~2023~~2024) consisting of general and administrative expenses. Expenses increased by in$26,718, or 164%, for the three months ended ~~November~~May 3031, ~~2024~~2025, primarily ~~due~~driven toby professional fees and marketing expenses.

Net Losses

The company recorded a net loss of $~~303~~31,526 for the ~~three~~ three months ended ~~November~~May 3031, ~~2024~~2025, and $~~500~~12,312 for the three months ended ~~November~~May 3031, ~~2023~~2024. Despite the increase in revenue, the Company reported a net loss for the three months ended May 31, 2025, as the growth of operating expenses exceeded the growth of revenue.

Nine months ended November 30, 2024, compared to November 30, 2023:

Revenues

For the nine months ended November 30, 2024 and 2023, the Company generated total revenue of $23,425 having sold the Application Programming Interface (API) packages provided on its website and $18,226, respectively.

Operating expenses

Total expenses for the nine months ended November 30, 2024 were $45,496 ($24,297 for the nine months ended November 30, 2023) consisting of general and administrative expenses. Expenses increased in the nine months ended November 30, 2024 primarily due to the professional fees, website development expenses and marketing expenses.

Net Losses

The company recorded a net loss of $22,071 for the nine months ended November 30, 2024, and $6,071 for the nine months ended November 30, 2023.

Liquidity and Capital Resources

As of ~~November~~May 3031, ~~2024~~2025 we ~~have~~ have cash reserves of approximately $116,~~237~~677 ($13,861 as of February 28, 2025) and our liabilities are $89143,~~479~~569 ($111,064 as of February 28, 2025), comprising $1338,~~000~~821 accounts payable ($27,150 as of February 28, 2025), $325,~~445~~560 deferred revenue ($10,880 as of February 28, 2025) and $79,188 ($73,034 as of February 28, 2025) owed to Rassul Sadakbayev, our director. The available capital reserves of the Company are not sufficient for the Company to remain operational.

AsShareholders’ ofequity ~~February~~(deficit) ~~29,~~has ~~2024 we have cash reserves of approximately~~decreased from $95,~~073~~400 ~~and~~as ~~our~~of ~~liabilities~~February ~~are $ 79~~28,~~998,~~ ~~comprising~~2025 $to ~~43,648 accounts payable and~~ $36(26,~~350~~126) ~~owed~~as toof ~~Rassul~~May ~~Sadakbayev~~31, ~~our director~~2025.

~~Shareholders’~~The ~~equity~~Company has ~~decreased~~accumulated ~~from~~a deficit of $2865,~~058 as~~026 as of February 2928, ~~2024~~2025, compared to $533,~~987~~500 as of ~~November~~February 3028, ~~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.

17Net cash used in operating activities for the three months ended May 31, 2025, was $20,662 ($4,129 – for the three months ended May 31, 2024). The Company moved from cash outflow to positive cash inflow, indicating an improvement in its ability to generate cash from its core business operations.

~~The~~Cash ~~Company~~flows ~~has~~from ~~accumulated~~investing aactivities ~~deficit~~for ofthe ~~$32,913 as~~three ofmonths ~~November~~ended 30May 31, ~~2024~~2025, ~~compared~~was to $1024,~~842~~000 ~~as of February 29~~($25,400 ~~2024,~~- ~~and~~for ~~further~~the ~~losses~~three ~~are~~months ~~anticipated~~ended inMay ~~the~~31, ~~development of its business~~2024). ~~Accordingly,~~ ~~there~~The isshift ~~substantial~~in ~~doubt~~investing ~~about~~activities ~~the~~indicated investment ~~Company’s~~in ~~ability~~long-term tointangible ~~continue as a going concern~~assets.

~~Net~~Cash ~~cash~~flows ~~used~~from infinancing ~~operating~~ activities for the ~~nine~~three months ended ~~November~~May 3031, ~~2024~~2025, was $36,~~120~~154 ($1920,~~644~~648 –- for the ~~nine~~three months ended ~~November~~May 3031, ~~2023~~2024). Financing activities showed a decrease in cash inflows due to additional funds under a loan agreement with the Director of the Company.

~~Cash flows from investing activities for the nine months ended November 30, 2024, was $41,400 ($7,000 - for the nine months ended November 30, 2023).~~18

Cash flows from financing activities for the nine months ended November 30, 2024, was $36,684 ($20,470 - for the nine months ended November 30, 2023).

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 3. Quantitative and Qualitative Disclosures About Market Risk.

Not Applicable.

Item 4. Controls and Procedures.

Evaluation of Disclosure Controls and Procedures

We carried out an evaluation as of ~~November~~May 3031, ~~2024~~2025, ~~under~~ under the supervision and with the participation of our management, including our principal executive officer and principal financial officer, who are one and the same, of the effectiveness of our disclosure controls and procedures (as defined in Exchange Act Rules 13a–15(f) and 15d–15(e)). Based upon that evaluation, our principal executive officer and principal financial officer concluded that, as of the end of the period covered in this report, our disclosure controls and procedures were not effective to ensure that information required to be disclosed in reports filed under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the required time periods and is accumulated and communicated to our management, including our principal executive officer and principal financial officer, as appropriate to allow timely decisions regarding required disclosure.

Changes in Internal Control over Financial Reporting

There were no changes in our internal control over financial reporting during our most recent quarter that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

PART II. - OTHER INFORMATION

Item 1. Legal Proceedings.

During the period ending ~~November~~May 3031, ~~2024~~2025, there ~~were~~ were no pending or threatened legal actions against us.

Item 1A. Risk Factors.

As a smaller reporting company, we are not required to provide the information required by this Item.

~~Item 2. Unregistered Sales of Equity Securities and Use of Proceeds~~19

Item 2.

Unregistered Sales of Equity Securities and Use of Proceeds.

Not Applicable.

Item 3. Defaults Upon Senior Securities.

Not Applicable.

Item 4. Mine Safety Disclosures.

Not Applicable.

Item 5. Other Information.

There is no other information required to be disclosed under this item that has not previously been reported.

Item 6. Exhibits.

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).

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.

1920

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
Date: January 10, 2025	By:	/s/ Roman Zhezhel
Date: July 14, 2025	By:	/s/ Roman Zhezhel
		Name: Roman Zhezhel Title: Chief Executive Officer (Principal Executive Officer) and Chief Financial Officer (Principal Financial and Accounting 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)	~~January~~July 1014, 2025
/s/ Rassul Sadukbayev Rassul Sadukbayev	Director	~~January~~July 1014, 2025

2021

Filing Compare · MADE IN USA INC.