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

This Management's Discussion and Analysis of Financial Condition and results operations is based on the Company's results prior to the change in control. See "Introduction to the Business of the Company Post Change in Control" supra.

Results of Operations

The Management's Discussion and Analysis set forth below presents information for the Company before and after the change in control. See "Introduction to the Business of the Company Post Change in Control" supra.

The change in control occurred on August 28, 2025. The financial information contained herein reflects the fact that the Company's business prior to August 28, 2025 was development and sale of music software and after August 28, 2025 has become a development of a technology platform for certification.

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

Revenues

For the three months ended May 31, 2026, and 2025, the Company generated no revenue in the current period and sold the Application Programming Interface (API) packages provided on its website for $11,476 in the prior year

Operating expenses

Total expenses for the three months ended May 31, 2026, were $2,987 and $43,002 for the three months ended May 31, 2025, consisting of general and administrative expenses.

Net Losses

The company recorded a net income (loss) of ($2987) for the three months ending May 31, 2026, and ($31,526) for the three months ending May 31, 2025. The Company's net income for the three months ended May 31, 2026, decreased compared to a net loss in the same period last year, primarily due to the factors discussed above.

Liquidity and Capital Resources

As of May 31, 2026, there was no cash reserves no reserves as of February 28, 2026 and our total liabilities were $622 and $622as of February 28, 2026. The available capital reserves of the Company are not sufficient for the Company to remain operational.

Shareholders' equity (deficit) has decreased by ($2,365) totaling $90,818 as of May 31, 2026, from $93,183 as of February 31, 2026.

The Company has accumulated a deficit of ($66,097) as of May 31, 2026, compared to ($63,110) as of February 28, 2026, and further losses are anticipated in the development of its business. Accordingly, there is substantial doubt about the Company's ability to continue as a going concern.

Net cash used in operating activities for the three months ended May 31, 2026, was $0 compared to $20,662 for the three months ended May 31, 2025.

Cash flows from investing activities for the three months ended May 31, 2026, was $0 compared to ($24,000 for the three months ended May 31, 2025.

Cash flows from financing activities for the three months ended May 31, 2026, was $0 compared to $6,154 for the three months ended May 312025.

Off-Balance Sheet Arrangements

We have no 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.

Limited Operating History and Need for Additional Capital

There is no historical financial information about us upon which to base an evaluation of our performance. We are in start-up stage operations and have not generated sufficient revenues. We cannot guarantee we will be successful in our business operations. Our business is subject to risks inherent in the establishment of a new business enterprise, including limited capital resources and possible cost overruns due to price and cost increases in services and products.

We have no assurance that future financing will be available to us on acceptable terms. If financing is not available on satisfactory terms, we may be unable to continue, develop or expand our operations. Equity financing could result in additional dilution to existing shareholders.