Quarterly Report for Quarter Ending September 30, 2025 (Form 10-Q)

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

FORWARD-LOOKING STATEMENTS

This Management's Discussion and Analysis of Financial Condition and Results of Operations (MD&A) contains forward-looking statements that involve known and unknown risks, significant uncertainties and other factors that may cause our actual results, levels of activity, performance or achievements to be materially different from any future results, levels of activity, performance or achievements expressed, or implied, by those forward-looking statements. You can identify forward-looking statements by the use of the words may, will, should, could, expects, plans, anticipates, believes, estimates, predicts, intends, potential, proposed, or continue or the negative of those terms. These statements are only predictions. In evaluating these statements, you should consider various factors which may cause our actual results to differ materially from any forward-looking statements. Although we believe that the exceptions reflected in the forward-looking statements are reasonable, we cannot guarantee future results, levels of activity, performance or achievements. Therefore, actual results may differ materially and adversely from those expressed in any forward-looking statements. We undertake no obligation to revise or update publicly any forward-looking statements for any reason

Liquidity and Capital Resources

As of September 30, 2025, we had a cash balance and total assets of $1,632 compared to cash and total assets of $1,332 as of December 31, 2024. The increase in cash and total assets was due to a increase in advance and a decrease in financing and operating activity. As of September 30, 2025, and December 31, 2024, we had total liabilities of $115,120 and $61,220 respectively. The increase in liabilities was due to related parties payments.

Our working capital deficit was $113,488 as of September 30, 2025 compared to $59,888 as of December 31, 2024. The increase in the working capital deficit was due to the decrease in cash balance as of September 30, 2025.

Results of Operations

For the three months ended September 30, 2025 and 2024

During the three months ended September 30, 2025, we incurred $28,784 of operating expenditure comprised of general and administrative expenses of $21,284 and professional fees of $7,500. During the three months ended September 30, 2024, we incurred $17,533 of operating expenditure comprised of general and administrative expenses of $1,158 and professional fees of $16,375.

For the nine months ended September 30, 2025 and 2024

During the nine months ended September 30, 2025, we incurred $53,800 of operating expenditure comprised of general and administrative expenses of $22,850 and professional fees of $30,950. During the nine months ended September 30, 2024, we incurred $17,599 of operating expenditure comprised of general and administrative expenses of $1,224 and professional fees of $16,375.

Cash Flows

During the nine months ended September 30, 2025, we used $47,208 cash for operating activities. For the nine months ended September 30, 2024, we used $17,599.

During the nine months ended September 30, 2025, net cash provided by financing activities is $47,308. Company received $47,108 from the President and Director towards Company operating expenses and proceeds from issuance of common stock $200. During the nine months ended September 2024, net cash provided by financing activities of $17,500. Company received $17,500 from the President and Director towards Company operating expenses.

Trends

There is no assurance that we will be able to generate cash flow from our operations. The outcome of these matters cannot be predicted with any certainty at this time and raises substantial doubt that we will be able to continue as a going concern.

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.

Inflation

The effect of inflation on our revenues and operating results has not been significant.

Critical Accounting Policies

Our financial statements are presented in United States dollars and are prepared using the accrual method of accounting, which conforms to US GAAP.

We have elected to use the extended transition period for complying with new or revised accounting standards under Section 102(b)(1) of the JOBS Act. This election allows us to delay the adoption of new or revised accounting standards that have different effective dates for public and private companies until those standards apply to private companies. As a result of this election, our financial statements may not be comparable to companies that comply with public Company effective dates.

The financial statements as of and for the nine months ended September 30, 2025 included herein, which have not been audited pursuant to the rules and regulations of the Securities and Exchange Commission, reflect all adjustments which, in the opinion of management, are necessary for a fair presentation of financial position, results of operations and cash flows for the interim periods on a basis consistent with the annual audited statements. All such adjustments are of a normal recurring nature. The results of operations for interim periods are not necessarily indicative of the results that may be expected for any other interim period or for a full year. Certain information, accounting policies and footnote disclosures normally included in financial statements prepared in conformity with accounting principles generally accepted in the United States of America have been omitted pursuant to such rules and regulations, although we believe that the disclosures are adequate to make the information presented not misleading.

Going Concern

The Company's financial statements have been prepared on a going concern basis, which implies that the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The Company has generated no revenues to date, has a working capital deficit of $113,488 and has an accumulated deficit of $135,967. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability to raise equity or debt financing, and the attainment of profitable operations from the Company's future business. These factors raise substantial doubt regarding the Company's ability to continue as a going concern. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Use of Estimates and Assumptions

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make certain 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 periods presented. We are required to make judgments and estimates about the effect of matters that are inherently uncertain. Although we believe our judgments and estimates are appropriate, actual future results may be different; if different assumptions or conditions were to prevail, the results could be materially different from our reported results.

Recent Accounting Pronouncements

We review new accounting standards as issued. Although some of these accounting standards issued or effective after the end of our previous fiscal year may be applicable to us, we have not identified any standards that we believe merit further discussion. We believe that none of the new standards will have a significant impact on our financial position, future operations or cash flow.