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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 December 31, 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 333-275731

STAGEWISE STRATEGIES CORP.

(Exact name of registrant issuer as specified in its charter)

Nevada

7374

61-2108075

(State or Other Jurisdiction

of Incorporation or Organization)

(Primary Standard Industrial Classification Number)

(I.R.S. Employer

Identification Number)

Friedrichstr. 114A, 10117, Berlin, Germany

office@stagewise.net

(Address, including zip code, and telephone number, including area code, of registrant’s principal executive offices)

Tel: +1-413-3076199

(Registrant’s phone number, including area code)

Securities registered pursuant to Section 12(b) of the Act:

Title of each class		Trading Symbol		Name of each exchange on which registered
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 on its corporate Website, if any, every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).

Yes [ ] No [X]

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]	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.

Yes [] No [ X]

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

Yes [ ] No [X]

As of February 3, 2026, there were 4,044,334 shares of the registrant’s common stock outstanding.

TABLE OF CONTENTS

		Page
PART I	FINANCIAL INFORMATION
ITEM 1.	Financial Statements:
	Condensed Balance Sheets as of December 31, 2025 (unaudited) and September 30, 2025	4
	Condensed Statements of Operations and Comprehensive Loss for the three months ended December 31, 2025 and 2024 (Unaudited)	5
	Condensed Statements of Changes in Stockholders’ Deficit for the three months ended December 31, 2025 and 2024 (Unaudited)	6
	Condensed Statements of Cash Flows for the three months ended December 31, 2025 and 2024 (Unaudited)	7
	Notes to the Condensed Financial Statements (Unaudited)	8
ITEM 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	14
ITEM 3.	Quantitative and Qualitative Disclosures About Market Risk	16
ITEM 4.	Controls and Procedures	16
PART II	OTHER INFORMATION	19
ITEM 1	Legal Proceedings	19
ITEM 2	Unregistered Sales of Equity Securities and Use of Proceeds	20
ITEM 3	Defaults Upon Senior Securities	20
ITEM 4	Mine safety disclosures	20
ITEM 5	Other Information	20
ITEM 6	Exhibits	21
	Signatures	21

ITEM 1. Financial Statements

STAGEWISE STRATEGIES CORP.

BALANCE SHEETS

				As of December 31, 2025 (Unaudited)		As of September 30, 2025 (Audited)
	ASSETS
	Current Assets
	Cash and cash equivalents			516		4,573
	Total Current Assets		$	516	$	4,573

	Other Assets
		Intangible Assets, net		142,101		152,216
		Prepaid expenses		-		8,078
	Total Other Assets		$	142,101	$	160,294
TOTAL ASSETS			$	142,617	$	164,867
LIABILITIES & STOCKHOLDERS’ EQUITY (DEFICIT)
	Liabilities
	Current Liabilities
		Accounts Payable		8,599		8,599
		Deferred revenue		18,595		14,602
		Loan from Related Parties		206,700		218,700
	Total Current Liabilities		$	233,894	$		241,901
	Total Liabilities		$	233,894	$		241,901

	Stockholders’ Equity (Deficit)
		Common Stock, $0.001 par value, 75,000,000 shares authorized, 4,044,334 shares issued and outstanding as of December 31, 2025 and 5,044,334 as of September 30, 2025		4,044		5,044
		Additional Paid-in Capital		31,286		30,286
		Accumulated Deficit		(126,607)		(112,364)
	Total Stockholders’ Equity (Deficit)		$	(91,277)	$	(77,034)
	TOTAL LIABILITIES & STOCKHOLDERS’ EQUITY (DEFICIT)		$	142,617	$	164,867

See accompanying notes to the unaudited condensed financial statements.

STAGEWISE STRATEGIES CORP.

STATEMENTS OF OPERATIONS (Unaudited)

		Three months ended December 31, 2025		Three months ended December 31, 2024
Revenue	$	19,219	$	54,690
Gross Profit	$	19,219	$	54,690

Operating Expenses
Office rent		95		45
Postage and Delivery		-		-
Bank Service Charges		7		226
Business Licenses and Permits		150		200
Website and API Expenses		4,000		-
Website Technical Support		(12,000)		-
Depreciation Expense		10,115		6,189
Professional Fees		23,017		16,000
SEO Services		803		1,417
Marketing Services		4,568		2,916
Server Lease		2,707		-
Total operating expenses	$	33,462	$	26,993

Loss from Operations	$	(14,243)	$	27,697

Other Income (Expense)
Interest Income		-		3
Total Other Income (Expense)	$	-	$	3
Net Income (Loss)	$	(14,243)	$	27,700
Net Loss per Common Share - Basic & Diluted	$	(0,00)	$	(0,01)
Weighted Average Number of Common Shares Outstanding-Basic & Diluted		4,904,073		4,210,387

See accompanying notes to the unaudited condensed financial statements.

STAGEWISE STRATEGIES CORP.

STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY (DEFICIT) (Unaudited)


	Number of common stock
	Shares		Amount $0.001 par value		Additional Paid-in- Capital		Accumulated deficit		Total
Balance as of September 30, 2024	4,134,000	$	4,134	$	3,886	$	(37,606)	$	(29,586)
Shares issued for cash	509,667		510		14,780		-		15,290
Net income	-		-		-		27,700		27,700
Balance as of December 31, 2024	4,643,667	$	4,644	$	18,666	$	(9,906)	$	13,404

Balance as of September 30, 2025	5,044,334	$	5,044	$	30,286	$	(112,364)	$	(77,034)
Shares Cancelled	(1,000,000)		(1,000)		1,000		-		-
Net Loss	-		-		-		(14,243)		(14,243)
Balance as of December 31, 2025	4,044,334	$	4,044	$	31,286	$	(126,607)	$	(91,277)

See accompanying notes to the unaudited condensed financial statements.

STAGEWISE STRATEGIES CORP.

STATEMENTS OF CASH FLOWS (Unaudited)

		Three Months Ended December 31, 2025		Three Months Ended December 31, 2024
OPERATING ACTIVITIES
Net Loss	$	(14,243)	$	27,700
Adjustments to reconcile Net Loss to net cash provided by operations:
Prepaid expenses		8,078		46,246
Accounts Payable		-		8,000
Deferred revenue		3,993		(3,600)
Accumulated Depreciation		10,115		6,189
Net Cash provided by Operating Activities	$	7,943	$	(7,957)
INVESTING ACTIVITIES
Intangible assets		-		(26,300)
Net Cash provided by Investing Activities	$	-	$	(26,300)

FINANCING ACTIVITIES
Proceeds from the Sale of Common Stock		-		510
Additional Paid-in Capital		-		14,780
Proceeds from Loan from Related Parties		-		14,220
Repayment to Loan from Related Parties		(12,000)		-
Net Cash provided by Financing Activities	$	(12,000)	$	29,510
Cash at beginning of period	$	4,573	$	11,343
Cash at end of period	$	516	$	6,596
Net Cash Decrease for period	$	(4,057)		(4,747)
Supplemental Schedule of Cash Flow
Information: Interest paid		-		-
Income tax paid		-		-

See accompanying notes to the unaudited condensed financial statements.

STAGEWISE STRATEGIES CORP.

NOTES TO CONDENSED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED DECEMBER 31, 2025 (Unaudited)

NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS

StageWise Strategies Corp. (“Company”) was incorporated on July 03, 2023 under the laws of Nevada. We specialize in delivering comprehensive search engine optimization (SEO) services aimed at increasing online visibility and improving organic search performance for businesses across a wide range of industries. By utilizing advanced data analytics and proprietary algorithms, we offer tailored keyword research and implementation strategies to effectively promote clients' products and services in the digital marketplace.

Our service offers an intelligent approach to website promotion, emphasizing a strong online presence for entrepreneurs. Our aim is to provide accessible tools for success, including trials for users to explore the service benefits. We present three monthly subscription plans: Basic, Standard, and Premium, each with expanding functionality and request allowances.

Our subscription-based API tool is tailored to provide a significantly expanded quota of queries. This enhancement elevates the quality of business development strategies, delivering advantages for entrepreneurs managing multiple concurrent projects. Users have the capability to export the acquired keywords, facilitating their utilization in content creation, search engine optimization, contextual advertising, or any other relevant applications.

Our website (https://stagewise.net/) emphasizes an extensive database. This database contains answers to a wide range of questions related to business promotion, as well as various scenarios for the realization of business projects. Using free version of our website clients gain one-attempt search trial per day that can assist them with 15 most useful keywords and provide a descriptive guidance on a daily basis.

Our platform allows entrepreneurs to maintain a comprehensive focus on all their projects, regardless of their stage, whether they are startups or well-established businesses. With the assistance of our platform's tips and guidance, entrepreneurs can systematically promote each project, ensuring a high-quality approach every step of the way.

Our company offers a powerful and user-friendly service that assists entrepreneurs in promoting their businesses. By leveraging CEO technology, our website provides invaluable keywords, comprehensive concise descriptions from a vast self-developed database of business promotion expertise. Through a paid subscription, entrepreneurs gain advanced search-based support with a specific number of monthly requests. Using our website, entrepreneurs effectively manage multiple projects, receive expert guidance, and connect with professional executors for each new idea.

On May 1, 2025, we introduced the "AI Social Media Content Generator" API on our website. This API enables the effortless creation of platform-specific social media posts for Instagram, Facebook, Twitter, LinkedIn, TikTok, and other platforms. Optimized for maximum engagement, the API provides SEO-friendly content tailored to meet each platform’s unique formatting and algorithmic preferences. Designed to deliver real-time updates, it generates posts that reflect the latest social media trends, supporting brands in increasing their visibility and fostering viral engagement. This AI-powered solution represents a significant expansion of the Company’s service offerings in the area of digital marketing and content automation.

NOTE 2 - GOING CONCERN

The financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.

As reflected in the financial statements, the Company had generated $19,219 of revenue and incurred a net loss $14,243 for the three months ended December 31, 2025. Additionally, the Company is reporting an accumulated deficit of $126,607 as of December 31, 2025. These factors indicate that the Company continues as a going concern.

The Company's capacity to operate as a going concern is reliant on its ability to generate profitable operations in the future and/or secure the required funding to meet its obligations and settle liabilities resulting from standard business operations when they become due. Management plans to increase sales but is prepared to finance operating expenses, if necessary, from cash on hand, as well as loans from directors and/or private placements of common stock.

NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The Management of the Company is responsible for the selection and use of appropriate accounting policies and the appropriateness of accounting policies and their application. Critical accounting policies and practices are those that are both most important to the portrayal of the Company’s financial condition and results and require management’s most difficult, subjective, or complex judgments, often as a result of the need to make estimates about the effects of matters that are inherently uncertain. The Company’s significant and critical accounting policies and practices are disclosed below as required by generally accepted accounting principles.

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 September 30 fiscal year-end.

Fair Value of Financial Instruments

The Company’s financial instruments consist of Current Assets in the form of intangible assets and Current Liabilities in the form of Related Party Loan. The carrying amounts of these financial instruments approximates fair value because of the short period of time between the origination of such instruments and their expected realization.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Cash Equivalents

The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents. As December 31, 2025 the Company had cash equivalents in total $516.

Related Parties

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

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

Revenue

In accordance with ASC 606, revenue is measured based on a consideration specified with a customer and recognized when we satisfy the performance obligation specified with a customer. The Company is providing API subscriptions on identifying and analyzing keywords for search engine optimization purposes.

For the three months ended December 31, 2025 and 2024, we generated total revenue of $19,219 and $54,690, respectively. As of December 31, 2025 and September 30, 2025 the Company reported deferred revenue of $18,595 and $14,602, respectively. Accounts receivable was $0 as of December 31, 2025 and September 30, 2025.

Net Income (Loss) per Common Share

Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants.

Income Taxes

The Company follows the asset and liability method of accounting for income taxes under FASB ASC 740, “Income Taxes”. Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.

Recent Accounting Pronouncements

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

NOTE 4 - COMMON STOCK

Upon formation, the total number of shares of all classes of stock which the Company is authorized to issue is seventy-five million (75,000,000) shares of Common Stock, par value $0.001 per share.

During the three months ended December 31, 2025, the Company issued no shares of common stock.

On December 23, 2025, the Company entered into a Stock Cancellation Agreement (the "Agreement") with Victor Balan, the Company's President, Secretary, Treasurer, Director and Chief Executive Officer. Pursuant to the Agreement, Victor Balan voluntarily surrendered 1,000,000 shares of the Company's common stock for cancellation, without receiving any cash or other consideration in exchange.

The Company accepted the surrender of the shares, which will be cancelled on the Company's stock ledger, thereby reducing the total number of outstanding shares of common stock. The voluntary cancellation was made without consideration as part of the Company’s broader capital restructuring efforts.

As a result of the cancellation, Victor Balan now beneficially owns 1,000,000 shares of common stock.

As of December 31, 2025, the Company had 4,044,334 shares issued and outstanding.

NOTE 5 - RELATED PARTY TRANSACTIONS

To support the Company’s financial needs, it may receive advances from related parties until it can sustain its operations or secure sufficient funding through the sale of its equity or traditional debt financing.

On November 25, 2024, the Company entered into a Loan Agreement with Victor Balan, who serves as the Company’s President, Director, Treasurer and Secretary, and CEO. Under this agreement, Mr. Balan agreed to provide the Company with a non-interest-bearing, fully secured loan in the amount of $200,000. This loan replaced the debt previously assigned to him by the former officer and director of the Company. The loan agreement was amended, resulting in an increase in the principal amount on April 01, 2025 increased the facility amount to its current value of $350,000. Loan is for working capital purposes and is interest-free, and has no fixed payment terms other than the maturity date of March 31, 2030. As of December 31, 2025, the outstanding balance owed by the Company to Viktor Balan under the amended loan agreement was $206,700.

NOTE 6 - COMMITMENTS AND CONTINGENCIES

Litigation

The Company was not subject to any legal proceedings from the period July 03, 2023 (Inception) to December 31, 2025, and no legal proceedings are currently pending or threatened to the best of our knowledge.

NOTE 7 - INTANGIBLE ASSET

The Company accounts for its intangible assets in accordance with ASC 350-40, “Internal-Use Computer Software - Computer Software Developed or Obtained for Internal Use,” and ASC 360-10, “Accounting for the Impairment or Disposal of Long-Lived Assets.” ASC 350-40 requires assets to be carried at the cost of developing the asset and requires that an intangible asset be amortized over its useful life and that the useful life be assessed at each reporting period to determine whether events or circumstances require a revision of the remaining useful life. If the useful life estimates changes, the remaining carrying amount of the intangible asset is amortized prospectively over the revised remaining useful life.

The Company owns the following intangible assets: a website and API software. The Company capitalized $70,400 in website development costs, amortized over five years. Website development occurred between August 2023 and February 2024.

Between September 2024 and April 2025, the Company developed the Social Media Content Generator AI API and capitalized $129,750 in development costs. The capitalized costs are amortized on a straight-line basis over five years. Total intangible assets as of December 31, 2025 were $200,150.

Amortization expense for the three months ended December 31, 2025 was $10,115.

NOTE 8 - FOREIGN CURRENCY

As a result of the Company’s management may operate in Europe, some of the Company’s transactions may be conducted in occurred in Euros. However, due to the little variance in the foreign currency translation rate in the period under audit, there were no gains or losses recorded to either other comprehensive income or net income.

NOTE 9 - SUBSEQUENT EVENTS

In accordance with SFAS 165 (ASC 855-10), the Company has analyzed its operations subsequent to December 31, 2025, and has determined that it does not have any material subsequent events to disclose in these financial statements.

ITEM 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations

The following discussion should be read in conjunction with our financial statements, including the notes thereto, appearing elsewhere in this Report. The following discussion contains forward-looking statements that reflect our plans, estimates and beliefs. Our actual results could differ materially from those discussed in the forward- looking statements. Factors that could cause or contribute to such differences include, but are not limited to those discussed below and elsewhere in this Report. Our audited financial statements are stated in United States Dollars and are prepared in accordance with United States Generally Accepted Accounting Principles.

Business Overview

StageWise Strategies Corp. is a Nevada-based corporation specializing in search engine optimization (SEO) services that help entrepreneurs and businesses improve their online visibility. Our primary goal is to enhance clients’ search engine rankings through targeted keyword analysis and website optimization strategies.

We aim to generate revenue by offering tailored SEO solutions that support both emerging startups and established companies in attracting organic traffic and expanding their digital reach.

Our primary revenue sources encompass:

Subscription-Based API Tool: Entrepreneurs managing multiple concurrent projects can leverage our subscription-based API tool, offering an expanded query quota. Users subscribe to this tool, paying a recurring fee, granting them access to advanced features and the capability to export acquired keywords for various applications.

Users can access our service through our company's website, where they discover comprehensive information on our offerings, pricing plans, and a user-friendly contact interface for plan selection. Revenue is derived from fees associated with platform access.

We offer three-tiered subscription-based monthly plans: Basic, Standard, and Premium. Each plan carries a recurring fee, granting users access to progressively advanced features, higher request allowances, and enhanced functionality. Clients pay for their selected plan, aligning with their specific promotional requirements.

Social Media Content Generator AI API: This API enables the automated generation of platform-specific social media content optimized for Instagram, Facebook, LinkedIn, Twitter, TikTok, and others. Designed to align with each platform’s algorithmic preferences and formatting requirements, the tool delivers SEO-friendly, engagement-driven posts in real time. Revenue is generated through subscription-based access to the API, with pricing determined by usage volume and feature tier. Users can access this service through our company's website.

Results of Operations

Revenue

Total revenue for the three months ended December 31, 2025 and 2024 was $19,219 and $54,690, respectively.

Operating expenses

Total expenses for the three months ended December 31, 2025 were $33,462, made up of office rent $95, bank service charges $7, depreciation expense $10,115, business licenses and permits $150, professional fees $23,017, website and API expenses $4,000, website Technical Support ($12,000), SEO services $803, marketing services $4,568 and server lease $2,707.

Total expenses for the three months ended December 31, 2024 were $26,993, made up of office rent $45, bank service charges $226, depreciation expense $6,189, business licenses and permits $200, professional fees $16,000, SEO services $1,417, marketing services $2,916.

Net Loss

For the three months ended December 31, 2025, the company recorded a net loss of $14,243.

For the three months ended December 31, 2024, the company recorded a net income of $27,700.

Liquidity and Capital Resources

As of December 31, 2025, we had cash and cash equivalents of $516. The Company expects to obtain financing to meet our basic operating requirements for the next twelve months.

Operating Activities

For the three months ended December 31, 2025, net cash provided by operating activities was $7,943 compared to net cash used in operating activities of $7,957 for three months ended December 31, 2024.

Investing Activities

For the three months ended December 31, 2025 and 2024, net cash used in investing activities was $0 and $26,300, respectively.

Financing Activities

For the three months ended December 31, 2025, net cash used in financing activities was $12,000, compared to the net cash provided by financing activities of $29,510 for the three months ended December 31, 2024. Such changes were due to Proceeds from sale of common shares and Proceeds from Loan from Related Parties.

Current Financial Condition

As of December 31, 2025, we have generated revenue in amount of $19,219. The Company issued no shares of common stock during the three months ended December 31, 2025. Please refer to our financial statements contained herein for more detailed information.

Off-balance Sheet Arrangements

We have no significant off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in our financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to our stockholders.

ITEM 3. Quantitative and Qualitative Disclosures About Market Risk

Not applicable to smaller reporting companies.

ITEM 4. Controls and Procedures

The company 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 we file or submit under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the Commission’s rules and forms. 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.

An assessment was conducted with the participation of our principal executive and principal financial officer of the effectiveness of the design and operation of our disclosure controls and procedures as of December 31, 2025. Based on that evaluation, our management concluded that our disclosure controls and procedures were not effective as of such date to ensure that information required to be disclosed in the reports that we file or submit under the Exchange Act, is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms.

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 December 31, 2025, 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 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 December 31, 2025, the company determined that there were control deficiencies that constituted material weaknesses, as described below.

1) We lack an adequate internal control structure - Due to the size of the company we do not have the appropriate control activities, risk assessment procedures, controls over information and communication, or effective monitoring controls. As a smaller reporting company, management is implementing practical measures to strengthen internal controls within the limitations of the company's structure. This includes documenting financial processes and workflows, creating checklists for critical tasks to ensure consistency, and setting clear approval thresholds for significant transactions.

2) We do not have appropriate segregation of duties or adequate accounting resources - The company has only one employee therefore no reviews are in place to ensure adequate financial reporting. Additionally, we lack accounting personnel with sufficient accounting knowledge, experience, and understanding of US GAAP or SEC rules. Further, 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. While the auditor's role does not include management responsibilities, their insights during the audit process enhance the accuracy and reliability of our financial reporting. To protect financial data, we have initiated regular backups stored securely off-site and implemented IT controls such as password-protected systems, user authentication, and basic logging of financial data changes to prevent unauthorized access or alterations.

3) We did not implement appropriate information technology controls - As at December 31, 2025, 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. We are formalizing a data backup process, including automated and off-site backups, to safeguard critical financial data. Basic IT controls such as access restrictions, user authentication, and change tracking will be implemented to ensure the integrity of financial reporting.

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’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 December 31, 2025 based on criteria established in Internal Control- Integrated Framework issued by COSO.

Changes in Internal Controls over Financial Reporting

There has been no change in our internal control over financial reporting occurred during the three months ended December 31, 2025, that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

PART II. OTHER INFORMATION

ITEM 1. Legal Proceedings.

We know of no legal proceedings to which we are a party or to which any of our property is the subject which are pending, threatened or contemplated or any unsatisfied judgments against us.

Item 1A. Risk Factors.

Stagewise Strategies Corp. operates in a dynamic and rapidly evolving market, and we cannot guarantee the sustained success of our business or the execution of our business plan.

We anticipate ongoing costs and expenses related to SEC reporting and compliance. Given the volatility of earnings, compliance may be challenging, which could impact investors' ability to sell their shares (if at all).

We may encounter obstacles in achieving the following objectives, which could significantly impact our ability to implement our business plan:

-Establishing and maintaining broad market acceptance of our strategies and solutions, and effectively converting this acceptance into both direct and indirect sources of revenue.

-Ensuring the adoption of our strategies and solutions across various environments, experiences, and device types.

-Timely and successfully developing new strategies and solutions, while continuously enhancing the functionality and features of our existing offerings.

-Developing strategies and solutions that result in high customer satisfaction and substantial end-customer usage, particularly in the realm of Online Marketing or Digital Advertising.

-Effectively addressing competition, including competition from emerging technologies and alternative solutions within the Online Marketing or Digital Advertising sector.

-Cultivating and sustaining strategic relationships to enhance the distribution, features, content, and utility of our strategies and solutions.

Our business strategy may encounter challenges, and we may struggle to address these risks in a cost-effective manner, if at all. In the event that we are unable to achieve these objectives successfully, it could have adverse consequences for our business.

Stagewise Strategies Corp. may face challenges in executing its business plan if it cannot secure adequate capital and may be compelled to incur high capital costs.

We are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.

ITEM 2. Unregistered Sales of Equity Securities and Use of Proceeds.

None.

ITEM 3. Defaults Upon Senior Securities.

None.

ITEM 4. Mine Safety Disclosures.

Not applicable.

ITEM 5. Other Information.

On December 23, 2025, the Board of Directors, decided to appoint Anna Toczko as a Director of the Company.

The business background descriptions of the newly appointed Director is as follows:

Ms. Anna Toczko, age 32, holds a Bachelor’s degree in Business Administration from the University of Warsaw, Poland, where her studies focused on digital business, marketing fundamentals, and technology-driven commercial strategies. Over the past five years, Ms. Toczko has worked in a consulting and advisory capacity with digital platforms focused on technology-enabled marketing and analytics services. From 2020 to 2022, she advised early-stage companies on digital presence and online performance optimization. From 2022 to 2025, she provided product and platform advisory support to digital platforms offering marketing and analytics tools, including user experience optimization.

There are no family relationships between our new director and our current director. There have been no transactions since the beginning of our last fiscal year, or any currently proposed transaction, in which we were or are to be a participant, exceeding $120,000 and in which our new officer had or will have a direct or indirect material interest. There is no material plan, contract or arrangement (whether or not written) to which our new director is a party or in which he participates that is entered into or a material amendment in connection with the triggering event or any grant or award to any such covered person or modification thereto, under any such plan, contract or arrangement in connection with any such event.

ITEM 6. Exhibits

The following exhibits are included as part of this report by reference:


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.

SIGNATURES

Pursuant to the requirements of the Securities Act of 1934, as amended, the registrant has duly caused this quarterly report to be signed on its behalf by the undersigned, there unto duly authorized on February 03, 2026.

		STAGEWISE STRATEGIES CORP.
		(Name of Registrant)

	By:	/s/ Victor Balan
	Title:	President, Secretary, Treasurer, Director, Chief Executive Officer (Principal Executive Officer) and Chief Financial Officer (Principal Financial and Accounting Officer)

StageWise Strategies Corp. 10-Q