Quarterly Report for Quarter Ending May 31, 2026 (Form 10-Q)

Management's Discussion and Analysis of Financial Condition and Results of Operations.

DESCRIPTION OF BUSINESS

Some of the statements contained in this Form 10-Q of Sky Century Investment, Inc. (hereinafter the "Company", "we" or "our") discuss future expectations, contain projections of our plan of operation or financial condition or state other forward-looking information. In this Form 10-Q, forward-looking statements are generally identified by the words such as "anticipate", "plan", "believe", "expect", "estimate", and the like. Forward-looking statements involve future risks and uncertainties, there are factors that could cause actual results or plans to differ materially from those expressed or implied. These statements are subject to known and unknown risks, uncertainties, and other factors that could cause the actual results to differ materially from those contemplated by the statements. The forward-looking information is based on various factors and is derived using numerous assumptions. A reader, whether investing in the Company's securities or not, should not place undue reliance on these forward-looking statements, which apply only as of the date of this Form 10-Q. Important factors that may cause actual results to differ from projections include, for example:

·the success or failure of Management's efforts to implement the Company's plan of operation;

·the ability of the Company to fund its operating expenses;

·the ability of the Company to compete with other companies that have a similar plan of operation;

·the effect of changing economic conditions impacting our plan of operation;

·the ability of the Company to meet the other risks as may be described in future filings with the SEC.

General Background of the Company

The Company was incorporated in the state of Nevada as Band Rep Management, Inc., a for-profit entity on May 4, 2012. The Company was renamed to the Sky Century Investment, Inc. on December 15, 2015. On February 29, 2020, Sky Century Investment, Inc. acquired the complete proprietorship of Cannabis News LLC, a business situated at 30 N Gould St, Ste R, Sheridan, WY 82801, USA. The Company owns Cannabis News LLC along with the Cannabis News application with Mr. Alimzhanov personally funded software development expenses. In compliance with the Asset Purchase Agreement dated February 29, 2020, the entire ownership (100%) of Cannabis News LLC, the Wyoming limited liability company, with the Cannabis News application along with all the certified access codes and licenses, exclusively owned by Cannabis News LLC, was transferred to Sky Century Investment, Inc. A Promissory Note was issued to Cannabis News LLC for the total purchase price of $198,000, and it was fully repaid. On May 13, 2026, Cannabis News application was sold to a non-related party.

Sky Century Investment, Inc. is currently operating several primary business lines, with the majority of profits generated from two key sectors: IT Services, consisting of Technical Support and Server Leasing, and the sale of RSS feeds and Podcasts. The Company`s marketing efforts have yet to yield any revenue.

The first primary business line of the Sky Century Investment, Inc. is IT Services. This segment primarily involves:

1)Technical Support: the Company provides to clients ongoing technical support, including maintenance, troubleshooting, and system upgrades, minimizing downtime and optimizing operational efficiency for clients; 2) Server Leasing: the Company offers leased high-performance servers to clients, enabling them to scale operations without significant upfront capital investment. The Company utilizes a server for subleasing purposes, which operates independently without requiring additional support.

The Company continues to expand its IT service offerings as there is a growing demand for cloud solutions, data management and network infrastructure. This business is an integral part of the Company's overall strategy and complements its other operations, seeking to support other operations and contribute to the stability and diversification of revenue streams.

The Company serves both businesses and individual clients seeking IT infrastructure solutions. The structure of agreements with customers varies based on the specific services provided: server leasing contracts involve fixed-term rental agreements with recurring fees, while technical support services may be structured as either bundled with leasing contracts or offered separately on a subscription or pay-as-you-go basis. For the nine months ended May 31, 2026 and 2025, IT Services business segment accounted for 28% and 12% of the Company's total revenue, respectively.

2)The secondary major business of Sky Century Investment, Inc. is marketing. Sky Century Investment, Inc. employs different techniques and methodologies to optimize online visibility, engage target audiences, and drive meaningful interactions. One method is Search Engine Optimization ("SEO"), to enhance online visibility and improve search engine rankings for its clients. Through examination of performance metrics and user behavior, the Company furnishes clients with insightful reports illuminating strengths, weaknesses, and areas ripe for optimization. The Company crafts visually appealing and functionally optimized websites mirroring clients' values and ambitions, providing users with seamless and captivating online experiences. This segment does not contribute to the Company's total revenue. The marketing division provides services such as internet marketing and a podcast directory, which are not generating revenue at this time.

3)Another aspect of the Company's business operations represents the selling of RSS feeds and Podcasts. Sky Century Investment, Inc. sells RSS feeds covering news, public relations, marketing, media, finance, technology, healthcare, and other industries to news organizations, websites, and other businesses. The Company's RSS feed sales offering includes a variety of related news feeds, including breaking news, market analysis, and industry trends. The Company is committed to expanding its RSS feed sales offering to include a wider range of related topics, as well as offering customizable feed options that allow businesses to select the news topics that are most relevant to their audience. The Company also generates revenue by selling access to Podcasts that explore various aspects of different industries. These podcasts feature discussions, interviews with industry leaders, expert insights, and analyses of key trends and events. Customers can access these podcasts through provided links and utilize the information independently. For the nine months ended May 31, 2026 and 2025, the segment of selling of RSS feeds and Podcasts accounted for 72% and 88% of the Company's total revenue, respectively.

Business Objectives of the Company

Sky Century Investment, Inc. is committed to the following key business objectives by driving growth, innovation, and customer satisfaction:

Expanded Online Services: We plan to expand the range of online services to cater to the diverse needs of our clientele. These services include:

-Marketing Services: The Company is committed to expanding its marketing services to include a wider range of digital marketing channels, such as social media marketing, content marketing and web design. We will provide comprehensive assistance in crafting effective digital marketing strategies, enhancing online visibility, and optimizing search engine performance. Sky Century Investment, Inc. plans to offer web design services to businesses of all sizes. The Company's team of experienced web designers will create visually appealing and user-friendly websites that are optimized for search engines.

-SEO Services: The Company intends to expand its SEO services by enhancing client acquisition and retention through the introduction of advanced techniques, including local SEO, mobile optimization, and voice search optimization, to meet the evolving needs of clients across various industries. The Company will focus on delivering measurable results through ROI-driven SEO campaigns, aimed at providing clients with tangible improvements in organic search performance and a clear return on investment. The Company plans to offer international SEO services to clients pursuing global market expansion, incorporating multi-lingual and geo-targeted strategies that align with local search behaviors and comply with regional requirements.

-Analytics and Reporting: We are committed to equipping our clients with data-driven insights. Our services will include analytics and reporting to inform strategic decision-making.

-Web Design and Email Marketing: With a focus on user-centric design, we will offer web design services that captivate visitors and foster engagement. Additionally, our email marketing strategies will enable effective communication and customer retention.

-IT Services: Recognizing the growing importance of IT in business operations, we are expanding our services to encompass IT solutions that empower organizations to harness technology efficiently. The Company plans to offer a comprehensive suite of IT solutions designed to address the diverse needs of clients, including IT consulting, to help businesses develop tailored technology strategies; IT

support, providing ongoing assistance and troubleshooting to ensure smooth operations; and network security, to protect businesses from evolving cyber threats and ensure the integrity of their data and systems. These services are intended to empower organizations to maximize their technological capabilities while minimizing operational risks.

RSS Feeds: The Company plans to expand and optimize its existing RSS feed offerings by broadening the range of sources and content provided. This expansion will include the introduction of new, relevant feeds to better serve the needs of its audience. The Company intends to update and replace some of its current RSS feeds to ensure they remain accurate, timely, and aligned with evolving industry trends. This initiative aims to enhance the value of the RSS feed service and improve user engagement by delivering more diverse and up-to-date content.

The Company is currently in the early stages of development of its Marketing and IT services offerings. The Company expects to enhance and expand these services by the end of 2026.

The Company's sole employee, Nataliia Petranetska, is currently responsible for developing and managing all of the Company's business operations, including the development of future projects. However, the Company may hire employees or expand the Board in the future to help with the development of future projects.

Competition

Sky Century Investment, Inc. is involved in operations and development across several diverse sectors. Each sector is characterized by its unique competitive landscape. The Company systematically faces competition from a diverse array of entities. Our commitment to excellence and innovation enables us to navigate these challenges and leverage them as opportunities for growth. Our competition can be categorized into the following segments:

IT Services: In the realm of IT solutions, Sky Century Investment, Inc encounters competition from both specialized IT service providers and technology giants. These competitors offer services spanning software development, cybersecurity, cloud solutions, and more. By continuously innovating our IT services and adopting the latest technological advancements, we aim to distinguish ourselves as a reliable partner for businesses seeking tailored IT solutions that align with their strategic objectives.

Marketing Services: Within the sphere of marketing strategy and consulting, Sky Century Investment, Inc faces competition from agencies and consultancies that offer a wide range of services, including digital marketing, branding, and market research. Our commitment to delivering comprehensive, data-driven strategies tailored to our clients' specific needs positions us to stand out in this competitive landscape. Furthermore, our integrated approach that combines technology and creativity sets us apart as an innovative marketing partner.

RSS Feed Services: In the domain of RSS feed services, the competition of the Sky Century Investment, Inc includes entities providing general and niche content syndication. Our focus on delivering curated, insightful, and industry-specific By consistently offering high-quality content that informs and educates our audience, we aim to position ourselves as a preferred source for specialized information.

Employees

As of the date of this Form 10-Q, our team comprises a single employee, Nataliia Petranetska, who assumes the roles of President, Treasurer and Director as per the stipulations outlined within the Employment Agreement as of July 30, 2020.

Directors

The Company's Board of Directors consists of three members: Nataliia Petranetska, Stefan Andrzej Rybalka, and Patryk Milkowski. Mr. Rybalka and Mr. Milkowski were appointed as independent directors of the Company on February 23, 2026.

Offices

Our business office is located at Stanislawa Leszczynskiego 4/25, Wroclaw, 50-078, Poland. Effective June 18, 2026, the Company entered into a formal lease agreement for the office premises for a one-year term ending June 17, 2027. The Company expects to renew or extend the lease upon its expiration, subject to the parties' mutual agreement. Our telephone number is + 1 (205) 238 7735.

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.

RESULTS OF OPERATIONS

Results of Operations for the three months ended May 31, 2026 as compared to the three months ended May 31, 2025

Revenue

During the three months ended May 31, 2026 and 2025, we have generated total revenues of $38,342 and $30,838, respectively. This represents an increase of $7,504 or approximately 24% year-over-year. The increase in revenue during the three months ended May 31, 2026, compared to the same period in 2025, was primarily due to the implementation of a targeted customer outreach strategy, which was not in place during the same period last year.

Cost of revenues for the three months ended May 31, 2026 and 2025 were $12,297 and $12,423, respectively. Cost of revenue consists of amortization expenses for an intangible asset (database, RSS Feeds, API and website update costs). Cost of revenue for 2026 decreased by 1%, or $126. The change was insignificant.

Operating expenses

We had total operating expenses of $30,392 and $31,462, during the three months ended May 31, 2026 and 2025, respectively. The operating expenses for the three months ended May 31, 2026 and 2025 included general and administrative expenses of $17,125 and $15,016; and professional fees of $13,267 and $16,446, respectively. Total operating expenses for 2026 decreased by 3%, or $1,070. The decrease primarily resulted due to lower professional fees in the current period.

Net Income (Loss)

During the three months ended May 31, 2026 and 2025, we had a net loss of $4,347 and $13,047, respectively. This represents a decrease of $8,700, or 67% from the prior year loss. The main impact was the increase in revenue and in operating expenses as described above.

Results of Operations for the nine months ended May 31, 2026 as compared to the nine months ended May 31, 2025

Revenue

During the nine months ended May 31, 2026 and 2025, we have generated total revenues of $94,820 and $44,938, respectively. This represents an increase of $49,882 or approximately 111% year-over-year. The increase in revenue during the nine months ended May 31, 2026, compared to the same period in 2025, was primarily due to the implementation of a targeted customer outreach strategy, which was not in place during the same period last year.

Cost of revenues for the nine months ended May 31, 2026 and 2025 were $ 42,346 and $34,849, respectively. Cost of revenue consists of amortization expenses for an intangible asset (database, RSS Feeds, API and website update costs). Cost of revenue for 2026 increased by 22%, or $7,497. The increase was primarily due to the acquisition of RSS Feeds in November 2025 and May 2026.

Operating expenses

We had total operating expenses of $79,447 and $90,915, during the nine months ended May 31, 2026 and 2025, respectively. The operating expenses for the nine months ended May 31, 2026 and 2025 included general and administrative expenses of $47,189 and $54,369; and professional fees of $32,258 and $36,546, respectively. Total operating expenses for 2026 decreased by 13%, or $11,468. The overall decrease in total expenses was due to lower general and administrative expenses and professional fees incurred in the current period.

Other Income (Expenses)

The total other expense for the nine months ended May 31, 2026 and 2025 were $0 and $594, respectively. Other expense included interest on the debt.

Net Income (Loss)

During the nine months ended May 31, 2026 and 2025, we had a net loss of $26,973 and $81,420, respectively. The net loss for 2026 decreased by 67%, or $54,447. The main impact on the decrease in net loss was the increase in revenue and decrease in operating expenses as described above.

Liquidity and Capital Resources and Cash Requirements

The following table summarizes total current assets, liabilities and working capital deficit as of May 31, 2026 and August 31, 2025:

	May 31, 2026			August 31, 2025			$ Change			% Change
Current assets	$	13,074		$	1,977		$	11,597		587%
Current liabilities		356,253			397,449			(41,196)		(10)%
Working capital deficit	$	(343,179)		$	(395,472)		$	52,293		-

As of May 31, 2026 and August 31, 2025, the Company had cash of $264 and $477, respectively. The Company had a working capital deficit of $343,179 and $395,472 as of May 31, 2026 and August 31, 2025, respectively.

	For the nine months ended May 31,						$			%
	2026			2025			Change			Change
Net cash provided by (used in) financing activities operating activities	$	(63,265)		$	39,916		$	(103,181)		(258)%
Net cash used in investing activities		(48,080)			(74,740)			26,660		36%
Net cash provided by financing activities		111,132			46,136			64,996		141%
Net increase (decrease) in cash, restricted cash and cash equivalents	$	(213)		$	11,312		$	-		-%

Cash flows provided by operating activities for 2026 decreased by $103,181 compared to 2025. This decrease was primarily driven by decreased net loss, prepaid expenses, accounts payable and accrued liabilities compared to the prior year. During the nine months ended May 31, 2026, the Company used $63,265 of cash in operating activities due to its net loss of $26,973; amortization of $42,346; prepaid expenses of $11,310; accounts payable and accrued liabilities of $66,362 and deferred income of $966. During the nine months ended May 31, 2025, the Company used $39,916 of cash in operating activities due to its net loss of $81,420; amortization of $34,849; prepaid expense of $22,150; accounts payable and accrued liabilities of $62,950 and deferred income of $1,387.

Investing activities used $48,080 of cash in 2026 compared with $74,740 in 2025. During the nine months ended May 31, 2026, the Company had $48,080 of cash in investing activities consisting of the acquisition of RSS feeds. During the nine months ended May 31, 2025, the Company had $74,740 of cash in investing activities consisting of API purchase, acquisition of RSS feeds and capitalized website update costs.

Financing activities generated $111,132 of cash in 2026 and used $46,136 in 2025. During the nine months ended May 31, 2026, the Company generated $111,132 of cash in financing activities, made up of $85,000 of common stock issuance and $26,132 of proceeds from related party loans. During the nine months ended May 31, 2025, the Company generated $46,136, of cash in financing activities, made up of $29,094 of common stock issuance, $23,173 of proceeds from related party loans, offset by $6,131 in repayments to related parties.

Our auditors have issued a "going concern" opinion, meaning that there is substantial doubt we can continue as an on-going business for the next twelve months unless we obtain additional capital. Our only sources for cash during the period were selling our services and loans from our director.

Off-Balance Sheet Arrangements

The Company does not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on the Company's financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources.

Critical Accounting Policies

The preparation of financial statements in accordance 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 amounts of revenues and expenses during the reporting period. A change in managements' estimates or assumptions could have a material impact on our financial condition and results of operations during the period in which such changes occurred. Actual results could differ from those estimates. Our financial statements reflect all adjustments that management believes are necessary for the fair presentation of their financial condition and results of operations for the periods presented.