08/14/2026 | Press release | Distributed by Public on 08/14/2026 14:45
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATION.
The following discussion should be read in conjunction with our financial statements, including the notes thereto, appearing elsewhere in this quarterly 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. Our financial statements are stated in United States Dollars and are prepared in accordance with the United States Generally Accepted Accounting Principles.
Results of Operations
The Company has incurred losses since inception resulting in an accumulated deficit of $3,201,441 as of June 30, 2026. Our financial statements have been prepared assuming that we will continue as a going concern and, accordingly, do not include adjustments relating to the recoverability and realization of assets and classification of liabilities that might be necessary should we be unable to continue in operation.
We will require additional capital to meet our short- and long-term operating requirements. We expect to raise additional capital through, among other things, the sale of equity securities.
Three and six months ended June 30, 2026 ("2026 second quarter") compared to the three and six months ended June 30, 2025 ("2025 second quarter")
Revenues
Revenues for the three and six months ended June 30, 2026 and June 30, 2025 was $0.
Costs and Expenses
Total costs and operating expenses increased by $20,275 or 15% in the six months ended June 30, 2026 compared to the six months ended June 30, 2025. The increase in operating cost and expense was due to use of third-party software development team.
Selling, general and administrative expenses increased by $23,705 or 19% in the six months ended June 30, 2026 compared to the six months ended June 30, 2025. The increase in operating cost and expense was due to use of third-party software development team.
Net Loss
Our net loss for the six months ended June 30, 2026 was $160,845 compared to $138,051 for the six months ended June 30, 2025. Our net loss increase is attributable to the increase in selling, general, and administrative expense.
Costs and Expenses
Total costs and operating expenses increased by $5,335 or 10% in the three months ended June 30, 2026 compared to the three months ended June 30, 2025. The increase in operating cost and expense was due to use of third-party software development team.
Selling, general and administrative expenses increased by $6,075 or 12% in the three months ended June 30, 2026 compared to the three months ended June 30, 2025. The increase in operating cost and expense was due to use of third-party software development team.
Net Loss
Our net loss for the three months ended June 30, 2026 was $63,889 compared to $57,081 for the three months ended June 30, 2025. Our net loss increase is attributable to the increase in selling, general, and administrative expense including an increase in consulting and accounting expense and increase in interest expense.
Liquidity and capital resources
Liquidity is the ability of a company to generate sufficient cash to satisfy its needs for cash. The following table summarizes our total current assets, total current liabilities and working capital deficit at June 30, 2026 as compared to December 31, 2025.
| June 30, | December 31, | |||||||
| 2026 | 2025 | |||||||
| (unaudited) | ||||||||
| Total current assets | $ | 27,270 | $ | 53,709 | ||||
| Total current liabilities | $ | 475,546 | $ | 406,140 | ||||
| Working capital deficit | $ | (448,276 | ) | $ | (352,431 | ) | ||
The reduction in total current assets between the periods primarily reflects a reduction in cash and decrease in prepaid expenses. The increase in total current liabilities reflects an increase notes payable of $65,000. We do not have any future committed financing sources or committed unused financing facilities currently available.
Going concern and management's liquidity plans
We have experienced recurring operating losses and negative operating cash flows, and have financed our recent working capital requirements primarily through the issuance of notes payable. During the three months ended June 30, 2026 and 2025, we have reported net losses of $63,889 and $57,081, respectively. As of June 30, 2026, our working capital was a deficit of $448,276, our accumulated deficit was $3,201,441, and we had negative cash flows from operations of $91,439. These factors, among others, raise substantial doubt about our ability to continue as a going concern. Our Financial Statements do not include any adjustments that might result from the outcome of this uncertainty. The accompanying Financial Statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. There are no assurances we will be successful in our efforts to report profitable operations or to continue as a going concern, in which event investors would lose their entire investment in our company.
Our ability to continue to grow our business is dependent upon our ability to raise additional sufficient capital to fund our operating expenses, including advertising, until such time, if ever, that we are able to report profitable operations, as well as for our short-term and long-term growth plans. We do not generate operating income and have been funding our operating expenses primarily through the issuance of notes payable, including $65,000 of bridge financing obtained during the second quarter of 2026. This bridge financing, while providing near-term liquidity, is not sufficient to alleviate the substantial doubt about our ability to continue as a going concern, and we currently have no other firm commitments to provide any additional capital to us. Based on our current operating budget and forecast, management estimates that we require approximately $5,500,000 in additional working capital during the next 12 months in order to meet our current business objectives, including the development of new indicators for our Lifestyle Blueprint platform, the addition of print versions of our DWD Protocol, expanding our supplement product line and additional subscription content offerings for our customers. This additional working capital is also necessary to fund increases in our advertising and marketing costs, costs associated with the development of additional infrastructure to support our expected growth, as well as funds to pay our operating expenses and general working capital. There are no assurances we will be successful in securing the additional capital necessary to grow our company and pay our operating expenses. Any delay in raising sufficient funds could adversely impact our ability to continue to increase our revenues in future periods. In addition, if we are unable to raise the necessary additional working capital, we may be forced to reduce certain operating expenses in an effort to conserve our working capital, which will adversely impact our revenues and results of operations in future periods, and there are no assurances we could continue as a going concern.
Summary of cash flows
| June 30, | June 30, | |||||||
| 2026 | 2025 | |||||||
| (unaudited) | (unaudited) | |||||||
| Net cash used in operating activities | $ | (91,439 | ) | $ | (68,142 | ) | ||
| Net cash provided by investing activities | $ | 65,000 | $ | - | ||||
| Net cash provided by financing activities | $ | - | $ | (500 | ) | |||
There was no net cash provided by or used in investing activities during the three and six months ended June 30, 2026 and 2025.
Net cash provided by (used in) financing activities during the three and six months ended June 30, 2026 reflects proceeds from notes payables.
Commitments and Contingencies
Information regarding our Commitments and Contingencies is contained in Note 6 to the unaudited Condensed Financial Statements.
Off-Balance Sheet Arrangements
We have not entered into any 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 and would be considered material to investors.