Cibatella Corp

11/06/2026 | Press release | Distributed by Public on 11/06/2026 14:47

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


MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

FORWARD- LOOKING STATEMENTS

This report contains projections and statements relating to the Company that constitute "forward-looking statements." These forward-looking statements may be identified by the use of predictive, future-tense or forward-looking terminology, such as "intends," "believes," "anticipates," "expects," "estimates," "may," "will," "might," "outlook," "could," "would," "pursue," "target," "project," "plan," "seek," "should," "assume," or similar terms or the negatives thereof. Such statements speak only as of the date of such statement, and the Company undertakes no ongoing obligation to update such statements. These statements appear in a number of places in this report and include statements regarding the intent, belief or current expectations of the Company, and its respective directors, officers or advisors with respect to, among other things:

- trends affecting the Company's financial condition, results of operations or future prospects;
- the Company's business and growth strategies;
- the factors that we expect to contribute to our success and our ability to be successful in the future;
- our business model and strategy for realizing positive sales result;
- competition, including the impact of competition on our operations, our ability to respond to such competition and our expectations regarding continued competition in the markets in which we compete;
- expenses;
- the impact of new accounting pronouncements on our financial statements;
- our market risk exposure and efforts to minimize risk;
- our overall outlook including all statements under Management's Discussion and Analysis of Financial Condition and Results of Operations;
- that estimates and assumptions made in the preparation of financial statements in conformity with US GAAP may differ from actual results; and
- expectations, plans, beliefs, hopes or intentions regarding the future.

Potential investors are cautioned that any such forward-looking statements are not guarantees of future performance and involve significant risks and uncertainties, and that, should conditions change or should any one or more of the risks or uncertainties materialize or should any of the underlying assumptions of the Company prove incorrect, actual results may differ materially from those projected in the forward-looking statements as a result of various factors, some of which are unknown. The factors that could adversely affect the actual results and performance of the Company include, without limitation:

- the Company's inability to raise additional funds to support operations and capital expenditures;
- the Company's inability to effectively manage its growth;
- the Company's inability to achieve greater and broader market acceptance in existing and new market segments;
- the Company's inability to successfully compete against existing and future competitors;
- the economic downturn and its effect on consumer spending;
- the risk that negative industry or economic trends, including the market price of our common stock trading below its book value, reduced estimates of future cash flows, disruptions to our business, slower growth rates or lack of growth in our business, may result in significant write-downs or impairments in future period;
- the effects of events adversely impacting the economy or the regions from which we draw a significant percentage of our customers, including the effects of the current economic recession, war, terrorist or similar activity or disasters;
- the effects of energy price increases on our cost of operations and our revenues;
- financial community perceptions of our Company and the effect of economic, credit and capital market conditions on the economy and the software industry;
- other factors described elsewhere in this report, or other reasons.

Potential investors are urged to carefully consider such factors.

Liquidity and capital resources

On April 11, 2025, the Company issued 2,000,000 shares of common stock to a director Janek Innos for cash proceeds of $200 at $0.0001 per share.

In January 2026, the Company issued 141,667 shares of common stock for cash proceeds of $4,250 at $0.03 per share.

In February 2026, the Company issued 264,000 shares of common stock for cash proceeds of $7,920 at $0.03 per share.

In March 2026, the Company issued 391,000 shares of common stock for cash proceeds of $11,730 at $0.03 per share.

In April 2026, the Company issued 158,000 shares of common stock for cash proceeds of $4,740 at $0.03 per share.

In May 2026, the Company issued 222,000 shares of common stock for cash proceeds of $6,660 at $0.03 per share.

In June 2026, the Company issued 111,000 shares of common stock for cash proceeds of $3,330 at $0.03 per share.

In July 2026, the Company issued 30,000 shares of common stock for cash proceeds of $900 at $0.03 per share.

As of September 30, 2026, the Company had 3,317,667 shares issued and outstanding.

Cash and cash equivalents were $60,471 as of September 30, 2026. We believe our cash balance is not sufficient to fund our operations for any period of time. We have been utilizing and may utilize funds from Janek Innos, our CEO and Director, who has informally agreed to advance funds to allow us to pay for offering costs, filing fees, professional fees, etc.

Results of operations for the three months ended September 30, 2026 and 2025

For the three months ended September 30, 2026 we have received $5,160 revenue. For the three months ended September 30, 2025 we generated no revenue. We have incurred $20,629 of operating expenses for the three months ended September 30, 2026. We have incurred $17,156 of operating expenses for the three months ended September 30, 2025. Difference in operating expenses is due to difference in amount of professional and legal fees depending on reporting period.

We do not anticipate that we will generate significant revenues until we have raised the funds necessary to conduct a marketing program.

To meet our need for cash we are attempting to raise money from the offering. We believe that we will be able to raise enough money through the offering to continue our proposed operations, but we cannot guarantee that once we continue operations we will stay in business after doing so.

We have not attained profitable operations and are dependent upon obtaining financing to pursue our business plan and our business operations. So, for these reasons, there is substantial doubt that we will be able to continue as a going concern.

As of September 30, 2026, our total assets were $90,691. Total assets were comprised of $60,471 in current assets and $30,220 in intangible assets. Our current liabilities were $151,452 and Stockholders' deficit was $60,761.

As of June 30, 2026, our total assets were $85,801. Total assets were comprised of $53,565 in current assets and $32,236 in intangible assets. Our current liabilities were $129,977 and Stockholders' deficit was $44,176.

CASH FLOWS FROM OPERATING ACTIVITIES

For the three months ended September 30, 2026 net cash flows provided by operating activities was $6,006.

For the three months ended September 30, 2025 net cash flows used in operating activities was $4,015.

CASH FLOWS FROM INVESTING ACTIVITIES

For the three months ended September 30, 2026 we have generated no cash from investing activities.

For the three months ended September 30, 2025 we have generated no cash from investing activities.

CASH FLOWS FROM FINANCING ACTIVITIES

For the three months ended September 30, 2026 net cash flows provided by financing activities was $900.

For the three months ended September 30, 2025 net cash flows provided by financing activities was $0.

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.

Cibatella Corp published this content on November 06, 2026, and is solely responsible for the information contained herein. Distributed via EDGAR on November 06, 2026 at 20:47 UTC. If you believe the information included in the content is inaccurate or outdated and requires editing or removal, please contact us at [email protected]