Annual Report for Fiscal Year Ending 09-30, 2025 (Form 10-K)

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

The following discussion should be read in conjunction with our audited financial statements and the related notes that appear elsewhere in this annual 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. Factors that could cause or contribute to such differences include, but are not limited to, those discussed below and elsewhere in this annual report.

Our audited financial statements are stated in United States Dollars and are prepared in accordance with United States Generally Accepted Accounting Principles.

Results of Operations

The following summary of our results of operations should be read in conjunction with our financial statements for the years ended September 30, 2025 and 2024, which are included herein.

Year ended September 30, 2025 compared to year ended September 30, 2024

		Year				Year
		Ended				Ended
		September 30,				September 30,
		2025				2024				Changes
Revenue		$	-			$	2,000			$	(2,000	)
Operating Expenses		$	50,573			$	59,898			$	(9,325	)
Other Income (Expenses)		$	(10,117	)		$	33,215			$	(43,332	)
Net Loss		$	(60,690	)		$	(24,683	)		$	(36,007	)

The Company incurred net loss of $60,690 during the year ended September 30, 2025 as compared to net loss of $24,683 during the year ended September 30, 2024. The increase in net loss was due to the increase of other expense. During the year ended September 30, 2024, the Company recognized gain on debt loan forgiveness of $55,000 for payable amount due to a non-affiliate related to acquisition of mobile application and website.

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Liquidity and Capital Resources

Working Capital

		As of				As of
		September 30,				September 30,
		2025				2024				Changes
Current Assets		$	2,169			$	-			$	2,169
Current Liabilities		$	84,608			$	71,696			$	12,912
Working Capital (Deficiency)		$	(82,439	)		$	(71,696	)		$	(10,743	)

As at September 30, 2025, our Company had no cash and assets. As of September 30, 2024, our Company had no cash and asset.

Our current liabilities increased from $71,696 as of September 30, 2024 to $84,608 as of September 30, 2025 mainly due to the increase in accounts payable and accrued liabilities.

As at September 30, 2025, our Company had a working capital deficiency of $82,439 compared with a working capital deficiency of $71,696 as at September 30, 2024. The increase in working capital deficit was mainly due to the increase in accounts payable and accrued liabilities.

Cash Flows

		Year				Year
		Ended				Ended
		September 30,				September 30,
		2025				2024				Changes
Net cash used in Operating Activities		$	(49,947	)		$	(29,979	)		$	(19,968	)
Net cash used in Investing Activities		$	-			$	-			$	-
Net cash provided by Financing Activities		$	49,947			$	20,145			$	29,802
Net changes in cash and cash equivalents		$	-			$	(9,834	)		$	9,834

Cash Flow from Operating Activities

We have not generated positive cash flow from operating activities. During the year ended September 30, 2025 and 2024, net cash used in operating activities was $49,947 and $29,979, respectively.

Cash flows used in operating activities during the year ended September 30, 2025, comprised of a net loss of $49,947 decreased by net changes in operating liabilities of $10,743.

Cash flows used in operating activities during the year ended September 30, 2024, comprised of a net loss of $24,683 increased by gain on debt forgiveness of $55,000, and reduced by impairment loss on mobile application and website of $15,333, amortization of mobile application and website of $8,000 and net changes in operating liabilities of $26,371.

Cash Flow from Investing Activities

The Company do not have any investing activities during the year ended September 30, 2025 and 2024.

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Cash Flow from Financing Activities

Dring the year ended September 30, 2025 and 2024, net cash used in financing activities was $49,947 and $20,145 respectively.

During the year ended September 30, 2025, net cash used in financing activities related to advances from proceed from issuance of convertible notes of $49,947.

During the year ended September 30, 2024, net cash used in financing activities related to advances from related party of $2,200 and proceed from issuance of convertible notes of $17,945.

Plan of Operation and Funding

We expect that working capital requirements will continue to be funded through a combination of our existing funds and further issuances of securities. Our working capital requirements are expected to increase in line with the growth of our business.

Existing working capital, further advances and debt instruments, and anticipated cash flow are expected to be adequate to fund our operations over the next three months. We have no lines of credit or other bank financing arrangements. Generally, we have financed operations to date through the proceeds of the private placement of equity and debt instruments. In connection with our business plan, management anticipates additional increases in operating expenses and capital expenditures relating to: (i) acquisition of inventory; (ii) developmental expenses associated with a start-up business; and (iii) marketing expenses. We intend to finance these expenses with further issuances of securities, and debt issuances. Thereafter, we expect we will need to raise additional capital and generate revenues to meet long-term operating requirements. Additional issuances of equity or convertible debt securities will result in dilution to our current shareholders. Further, such securities might have rights, preferences or privileges senior to our common stock. Additional financing August not be available upon acceptable terms, or at all. If adequate funds are not available or are not available on acceptable terms, we August not be able to take advantage of prospective new business endeavours or opportunities, which could significantly and materially restrict our business operations. We will have to raise additional funds in the next twelve months in order to sustain and expand our operations. We currently do not have a specific plan of how we will obtain such funding; however, we anticipate that additional funding will be in the form of equity financing from the sale of our common stock. We have and will continue to seek to obtain short-term loans from our directors, although no future arrangement for additional loans has been made. We do not have any agreements with our directors concerning these loans. We do not have any arrangements in place for any future equity financing.

Off-Balance Sheet Arrangements

As of the date of this Annual Report, we do not have 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 that are material to investors.

Going Concern

The financial statements have been prepared "assuming that we will continue as a going concern," which contemplates that we will realize our assets and satisfy our liabilities and commitments in the ordinary course of business.

Critical Accounting Policies

Critical Accounting Policies and Significant Judgments and Estimates

The preparation of financial statements in conformity 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 reported amounts of income and expense during the reporting periods presented.

Our critical estimates include revenue recognition and intangible assets. Although we believe that these estimates are reasonable, actual results could differ from those estimates given a change in conditions or assumptions that have been consistently applied. We also have other policies that we consider key accounting policies, such as our policy for revenue recognition, however, the application of these policies does not require us to make significant estimates or judgments that are difficult or subjective.