Annual Report for Fiscal Year Ending May 31, 2026 (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 financial statements, including the notes thereto, appearing 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. 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 for the year ended May 31, 2026 and May 31, 2025:

Revenue and cost of goods sold

For the year ended May 31, 2026 and May 31, 2025 the Company generated total revenue of $8,442 and $0 from service.

Operating expenses

Total operating expenses for the year ended May 31, 2026 and May 31, 2025 were $81,135 and $6,215. The operating expenses for the year ended May 31, 2026 included consulting expenses of $36,000; bank charges of $1,001; depreciation expense of $8,400; legal fees of $1,950; audit fees of $9,725; professional fees of $24,059. The operating expenses for the year ended May 31, 2025 included consulting expenses of $6,000; professional fees of $204.

Net Loss

The net loss for the year ended May 31, 2026 and May 31, 2025 was $72,693 and $6,215 accordingly.

Liquidity and Capital Resources and Cash Requirements

At year ended May 31, 2026, the Company had cash of $45,167 ($4,589 as of May 31, 2025). Furthermore, the Company had a working capital deficit of $31,408 ($5,915 as of May 31, 2025).

During the year ended May 31, 2026, the Company used $11,835 of cash in operating activities due to its net loss and increase in deferred revenue of $16,458; increase in accounts payable-related party of $36,000 and depreciation of $8,400.

During the year ended May 31, 2026, the Company used no cash in investing activities.

During the year ended May 31, 2026, the Company generated $52,413 of cash in financing activities.

We cannot guarantee that we will manage to sell all the shares required. We will attempt to raise the necessary funds to proceed with all phases of our plan of operation.

As of the date of this report, the current funds available to the Company will not be sufficient to continue maintaining a reporting status. The Company's sole officer and director, Gvantsa Chumburidze, has concluded a verbal agreement with the Somitos Corp. in order to fund completion of the registration process and to maintain the reporting status with SEC.

Management believes that current trends toward lower capital investment in start-up companies pose the most significant challenge to the Company's success over the next year and in future years. Additionally, the Company will have to meet all the financial disclosure and reporting requirements associated with being a publicly reporting company. The Company's management will have to spend additional time on policies and procedures to make sure it is compliant with various regulatory requirements, especially that of Section 404 of the Sarbanes-Oxley Act of 2002. This additional corporate governance time required of management could limit the amount of time management has to implement is business plan and impede the speed of its operations.

Limited operating history; need for additional capital

There is no historical financial information about us upon which to base an evaluation of our performance. We are in a start-up stage of operations and have generated limited revenues since inception. We cannot guarantee that 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.

Off-Balance Sheet Arrangements

The Company does not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on the Company's financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources.