Management's discussion and analysis of financial condition and results of operations

The following discussion and analysis should be read in conjunction with the balance sheet as of June 30, 2026 and the financial statements for the period from July 1, 2025 to June 30, 2026, included herein. The results shown herein are not necessarily indicative of the results to be expected for any future periods.

This discussion contains forward-looking statements, based on current expectations with respect to future events and financial performance and operating results, which statements are subject to risks and uncertainties, including but not limited to those discussed below and elsewhere in this document that could cause actual results to differ from the results contemplated by this forward-looking statement. We urge you to carefully consider the information set forth in this Report under the heading "Note Regarding Forward Looking Statements" and "Risk Factors".

General discussion

We are a smaller reporting company incorporated in the State of Nevada on June 23, 2017, to provide a comprehensive management service for long and short distance logistics for clients in the Company's target market area. The Company offers its customers the ability to outsource all of their hauling needs to the Company, which provides our customers with the ability to manage their shipments in a cost and time effective manner. We are currently focused on expanding our network of new customers, dispatch service, shipping companies and independent transportation providers and looking to expand the business opportunities with the promoters licence the Company previously acquired.

On September 21, 2023, the Company acquired certain assets from Fighting Leagues that will allow the Company, should it determine to do so, to promote combat sports events and selling related media rights internationally. The assets acquired include the Nevada State Athletic Commission Professional Promoter license. The Professional Promoter license is unique, as it allows the Company in the state of Nevada to produce live Kickboxing, Boxing, and MMA shows. Additionally, the transaction included Producers Lifetime rights for the 40 shows previously held by Fighting Leagues. These rights are perpetual and worldwide, encompassing broadcast TV and production rights. Furthermore, the acquisition of the assets of Fighting Leagues also included production and stage equipment. These assets allow the Company to have the necessary equipment for producing shows at any given time. As of the date of this Report, we have not commenced any business operations that utilize the Fighting Leagues assets.

Results of operations

For the period from July 1, 2025 to June 30, 2026, our revenues were $46,930.

For the year ended June 30, 2026 we recorded a net loss of $58,671. This net loss was primarily a result of our operating expenses. Operating expenses were primarily the result of occupancy costs and professional fees relating to a listed company.

Cost of goods sold decreased to $33,846 for the year ended June 30, 2026 from $54,692 for the year ended June 30, 2025. General and administration expenses increased to $39,994 for the year ended June 30, 2026 from $23,043 for the year ended June 30, 2025 due to higher audit and professional consultancy fees.

Comparing the results of the Company between 2026 and 2025 saw our revenues decline by $7,302 however our net loss decreased by $6,930 to $58,671 in 2026. The decrease in net loss largely due to :

Our balance sheet at June 30, 2026 total assets amounted to $13,713,695 and net assets amounted to $12,509,178.

Liquidity

For the period from July 1, 2025 to June 30, 2026, we had revenue of $46,930. Cash at June 30, 2026 totaled $4,388. We will attempt to fund from our future operations, which may be insufficient to fund such amounts and there is no assurance our estimates of these costs are accurate. As described in Note 10 to the financial statements, our recurring losses and our cash position raise substantial doubt about our ability to continue as a going concern. We had $4,388 of cash at June 30, 2026, against anticipated costs of operating as a public reporting company of between $40,000 and $70,000 per year. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Off Balance Sheet Arrangements

We do not have any off-balance arrangements that would have any current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources.

Critical Accounting Estimates

The preparation of our financial statements in conformity with accounting principles generally accepted in the United States requires us to make estimates and judgments that affect the reported amounts of assets and liabilities. We consider the following to be our critical accounting estimate.

Impairment of indefinite-lived intangible assets. Our intangible assets had a carrying amount of $13,098,890 at June 30, 2026 and represent approximately 96% of our total assets. The State of Nevada professional promoter license is an indefinite-lived intangible asset that is not amortized and is tested for impairment annually using an income approach based on discounted cash flows. That estimate is sensitive to the discount rate applied, the length of the forecast period, and the projected revenues from a line of business that we have not yet commenced.