Annual Report for Fiscal Year Ending February 28, 2026 (Form 10-K)

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

Results of Operations for the year ended February 28, 2026, compared to February 28, 2025:

Revenues

For the year ended February 28, 2026, and 2025, the Company generated total revenue of $37,036 and $37,760, respectively, selling the Application Programming Interface (API) packages provided on its website. The Company's revenue decreased by $724, or 2%, compared to the prior year, primarily due to the change in new management and new direction of the business model.

Operating expenses

Total expenses for the years ended February 28, 2026 and 2025 were $66,646 and $60,418, respectively, consisting primarily of general and administrative expenses. Expenses increased by $6,228, or 10%, for the year ended February 28, 2026, primarily driven by professional fees and marketing expenses.

Net Losses

The company recorded a net loss of $29,610 for the year ended February 28, 2026, and $22,658 for the year ended February 28, 2025. The Company's net loss for the year ended February 28, 2026, increased to $6,952, or 31% compared to the same period last year, primarily due to the factors discussed above.

Liquidity and Capital Resources

As of February 28, 2026, the Company had no cash reserves $0 and $13,861 of cash reserves as of February 28, 2025. The Company's total liabilities were $622 and $111,064 as of February 28, 2026 and 2025, respectively, comprising no accounts payable compared to $27,150 as of February 28, 2025, no deferred revenue versus $10,880 as of February 28, 2025 and nothing owed to a related party which was $73,034 as of February 28, 2025. The available capital reserves of the Company are not sufficient for the Company to remain operational.

Shareholders' equity (deficit) has increased from $5,400 as of February 28, 2025, to $93,183 as of February 28, 2026.

The Company has an accumulated a deficit of $63,110 as of February 28, 2026, compared to $33,500 as of February 28, 2025, and further losses are anticipated in the development of its business. Accordingly, there is substantial doubt about the Company's ability to continue as a going concern.

Net cash used in operating activities for the year ended February 28, 2026, was $34,842 compared to $23,504 for the year ended February 28, 2025.

Cash flows from investing activities for the year ended February 28, 2026, was $24,000 compared to $55,400 for the year ended February 28, 2025. The shift in investing activities indicated investment in long-term intangible assets.

Cash flows from financing activities for the year ended February 28, 2026, was $44,981 compared to $36,648 for the year ended February 28, 2025. Financing activities showed an increase in cash inflows due to additional funds under a loan agreement with a related party.

Off-Balance Sheet Arrangements

The Company has no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on its financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources.

Limited Operating History and Need for Additional Capital

There is no historical financial information about the Company upon which to base an evaluation of our performance. The Company is in the start-up stage of operations and has not generated sufficient revenues. The Company cannot guarantee the Company will be successful in the Company's business operations. The Company's 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.

The Company has no assurance that future financing will be available to the Company on acceptable terms. If financing is not available on satisfactory terms, the Company may be unable to continue, develop or expand its operations. Equity financing could result in additional dilution to existing shareholders.

Critical Accounting Policies and Significant Judgments and Estimates

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles 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 the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Revenue Recognition

The Company recognizes revenue in accordance with Accounting Standards Update ("ASU") No. 2014-09, "Revenue from Contracts with Customer". The Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements:

Step 1: Identify the contract with a customer

Step 2: Identify the performance obligations in the contract

Step 3: Determine the transaction price

Step 4: Allocate the transaction price to the performance obligations in the contract

Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation

Recent Issued Accounting Pronouncements

The Company has reviewed all the recent accounting pronouncements issued to date of the issuance of these financial statements, and does not believe any of these pronouncements will have a material impact on the Company's financial reporting.