v3.26.1

Condensed Balance Sheets - USD ($)	Jan. 31, 2026	Apr. 30, 2025
Current Assets
Cash	$ 397	$ 4,500
Prepaid Expenses	26,135	4,900
Total Current Assets	26,532	9,400
Other Assets
Intangible Assets, net	169,561	212,256
Total Other Assets	169,561	212,256
TOTAL ASSETS	196,093	221,656
Current Liabilities
Accounts Payable	198	10,099
Deferred Revenue	5,250	4,400
Loan from Related Parties	273,518	252,798
Total Current Liabilities	278,966	267,297
Total Liabilities	278,966	267,297
Stockholders` Equity (Deficit)
Common stock, $0.001 par value, 75,000,000 shares authorized; 2,609,878 and 5,109,878 shares issued and outstanding as of January 31, 2026 and April 30, 2025, respectively	2,610	5,110
Additional Paid-in Capital	34,686	32,186
Accumulated Deficit	(120,169)	(82,937)
Total Stockholders` Equity (Deficit)	(82,873)	(45,641)
TOTAL LIABILITIES AND STOCKHOLDERS` EQUITY (DEFICIT)	$ 196,093	$ 221,656

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

IMA Tech 10-Q