Quarterly Report for Quarter Ending September 30, 2026 (Form 10-Q)

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

The following discussion should be read in conjunction with the audited financial statements and related notes in the Company's Annual Report on Form 10-K for the year ended December 31, 2025, that is filed on April 24, 2026. 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

To June 27, 2022, the Company was developing a new kind of messenger. Guochun's app was intended to be a unique product with high production value and high revenue potential. It was going to be developed and published on both original and licensed IP. As the result of the change in control transaction on June 27, 2022, the Company assigned the software acquired by the Company on March 17, 2022 to Gediminas Knyzelis, the former sole officer and director. As a result of the ownership and management change described above, the Company ceased its former business plans on June 27, 2022, and is keep searching for business opportunities to acquire since then.

As of the issuance date of this filing, no new business acquisition has occurred.

Results of Operations

For the three and nine months ended September 30, 2026 and 2025, respectively

During the three months ended September 30, 2026 and 2025, the Company generated zero revenues, respectively. The operating expenses for the same periods were comprised of operating expenses of $9,020 and $17,097, respectively, resulting in net losses of $9,020 and $17,097 for the three months ended September 30, 2026 and 2025, respectively. Our operating expenses consisted of mainly professional fees for the three months ended September 30, 2026 and 2025, respectively. The decrease in operating expenses was mainly due to the less professional fees.

During the nine months ended September 30, 2026 and 2025, the Company generated zero revenues, respectively. The operating expenses for the same periods were comprised of operating expenses of $29,846 and $29,613, respectively, resulting in net losses of $29,846 and $29,613 for the nine months ended September 30, 2026 and 2025, respectively. Our operating expenses consisted of mainly professional fees for the nine months ended September 30, 2026 and 2025, respectively. The increase in operating expenses was mainly due to the higher amortization expenses of OTCID annual fee.

Our total assets as of September 30, 2026 were $0.

As of September 30, 2026, the Company had 3,870,600 shares of common stock issued and outstanding.

Liquidity and Capital Resources

As of September 30, 2026, we had cash and cash equivalents of $0. The Company expects to obtain financing to meet our basic operating requirements for the next twelve months.

Operating Activities

For the nine months ended September 30, 2026, net cash used in operating activities was $29,996, compared to net cash used in operating activities of $500 for the nine months ended September 30, 2025. Such increase was primarily attributable to the ongoing amortization of OTCID annual fee.

Investing Activities

For the nine months ended September 30, 2026 and 2025, net cash used in investing activities was $0 and $0, respectively.

Financing Activities

For the nine months ended September 30, 2026, net cash provided by financing activities was $26,996, compared to the net cash provided by financing activities of $500 for the nine months ended September 30, 2025. Such increase was due to more funds advanced from the non-related party, for the Company's operating use.

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.

Recent accounting pronouncements

The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and do not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations.