Quarterly Report for Quarter Ending October 31, 2025 (Form 10-Q)

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

Forward-Looking Statements

Statements made in this Form 10-Q that are not historical or current facts are "forward-looking statements" made pursuant to the safe harbor provisions of Section 27A of the Securities Act of 1933 (the "Act") and Section 21E of the Securities Exchange Act of 1934. These statements often can be identified by the use of terms such as "may," "will," "expect," "believe," "anticipate," "estimate," "approximate" or "continue," or the negative thereof. We intend that such forward-looking statements be subject to the safe harbors for such statements. We wish to caution readers not to place undue reliance on any such forward-looking statements, which speak only as of the date made. Any forward-looking statements represent management's best judgment as to what April occurs in the future. However, forward-looking statements are subject to risks, uncertainties and important factors beyond our control that could cause actual results and events to differ materially from historical results of operations and events and those presently anticipated or projected. We disclaim any obligation subsequently to revise any forward-looking statements to reflect events or circumstances after the date of such statement or to reflect the occurrence of anticipated or unanticipated events.

Cautionary Statement

The following discussion and analysis should be read in conjunction with our unaudited financial statements and related notes appearing elsewhere herein.

Our actual results may differ materially from those anticipated in the following discussion, as a result of a variety of risks and uncertainties, including those described under Forward-Looking Statements. We assume no obligation to update any of the forward-looking statements included herein.

Background

The Company was incorporated under the laws of the State of Wyoming on September 20, 2021 (Incorporation). Until January 2026, the Company's primary focus lies in assisting and consulting businesses engaged in poultry farming.

Effective December 24, 2025, there occurred a change in control of the Company. On such date, Harpreet Sangha acquired 4,500,000 shares of the Company's common stock from the Company's former control person, and was appointed the Sole Officer and Director of the Company.

In January 2026, the Board of Directors determined to change the Company's plan of business to consulting within the poultry farming industry to acquiring real property rights for the mining and sale of rare earth minerals. To such end, in January 2026, the Company entered into a purchase agreement relating to certain mineral rights in and to 21 parcels of real property located in Hardin County, Illinois, and three unpatented lode mining claims located in Mohave County, Arizona.

The discussion below relates to the Company's operating results and financial position prior to the December 2025 change in control and January 2026 determination to change the Company's plan of business. It is expected that future operating results of the Company will be significantly different than its historical operating results.

RESULTS OF OPERATIONS

Three months ended October 31, 2025 compared to October 31, 2024

Revenues

During the six months ended October 31, 2025 and 2024, we have generated total revenue of $0 and $16,041, respectively. For the three months ended October 31, 2024, the revenue was received from the sale of consulting services and API requests.

The reason for the decrease in sales for the three months ended October 31, 2025 compared to the three months ended April 30, 2025 was that the company has been sold.

Operating Expenses

Total operating expenses for the three months ended October 31, 2025 were $7,288 compared to $19,321 for the three months ended October 31, 2024. Expenses in the three months ended October 31, 2025 are accumulated deficit.

Other Income (Expenses)

Total other income for the three months ended October 31, 2025 and 2024 was $Nil and $2, respectively. The other income included interest income.

Net Losses

The net loss for the three months ended October 31, 2025, was $7,288, compared to $14,026 for the three months ended October 31, 2024, due to the factors discussed above.

Liquidity and Capital Resources

As of October 31, 2025, our total assets were $113,090, which comprised of prepaid expenses of $9,345, and intangible assets of $102,745. Our total liabilities were $157,102, which comprised accounts payable of $5,668, deferred income of $NIL and a Loan Payable due to our director of $151,434.

As of April 30, 2025, our total assets were $144,297, which were comprised of prepaid expenses of $25,975 and intangible assets of $118,322. Our total liabilities at April 30, 2025, were $227,595, which were comprised of accounts payable of $396, deferred income of $5,292 and related party loans payable of $221,927.

The Company had an accumulated deficit of $218,738 as of October 31, 2025, compared to an accumulated deficit of $121,024 as of April 30, 2025, with further losses being anticipated in the development of its business for the foreseeable future.

Cash Flows

During Interim 2026, the Company used $ 151,577 of cash in operating activities due primarily to its net loss of $97,714 and change in prepaid expense and amortization expense. We had no cash flows used in or provided by investing activities during Interim 2026. Net cash flows provided by financing activities during Interim 2026 were $137,000 from net advances on related party loans.

During Interim 2025, the Company used $562 of cash in operating activities. We had no cash flows used in or provided by investing activities during Interim 2025. Net cash flows provided by financing activities for Interim 2025 were $562.

Off-Balance Sheet Arrangements

We have no off-balance sheet arrangements including arrangements that would affect our liquidity, capital resources, market risk support, and credit risk support, or other benefits.