Annual Report for Fiscal Year Ending June 30, 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 June 30, 2026 and June 30, 2025:

Revenue and cost of goods sold

For the year ended June 30, 2026 the Company generated total revenue of $30,420 from services provided to the customers through its platform.

For the year ended June 30, 2025 the Company generated total revenue of $3,900 from services provided to the customers through its platform.

Such increase in revenue in 2026 is due to increase in banner advertising in "SafeDeal Connect" mobile application (AppStore) to our customers Rodevix LLC, Aleksandra Potarusova, Stuart Mooney, Olena Berkoza, Yurii Firs, Wilfredo Arias, Yhoendry Cuartt Chirinos and VERTEX GLOBAL GROUP LLC.

Operating expenses

Total operating expenses for the year ended June 30, 2026 were $62,492. The operating expenses for the year ended June 30, 2026 included consulting services of $12,000; bank charges of $114; amortization expense of $9,408; legal fees of $1,690; audit fees of $15,000 and professional fees of $24,280.

Total operating expenses for the year ended June 30, 2025 were $40,165. The operating expenses for the year ended June 30, 2025 included consulting services of $14,000; bank charges of $225; amortization expense of $9,408; legal fees of $1,892; audit fees of $11,000 and professional fees of $3,640.

Net Loss

The net loss for the year ended June 30, 2026 was $32,072.

The net loss for the year ended June 30, 2025 was $36,265.

Liquidity and Capital Resources and Cash Requirements

As of June 30, 2026, the Company had cash of $30,061 and a working capital deficit of $27,020.

During the year ended June 30, 2026, the Company generated $9,284 of cash from operating activities, primarily due to its net loss, an increase in deferred revenue of $1,380, an increase in accounts payable-related party of $12,000, and amortization expense of $9,408.

During the year ended June 30, 2026, the Company had no cash flows from investing activities.

During the year ended June 30, 2026, the Company generated $99 of cash from financing activities.

At year ended June 30, 2025, the Company had cash of $39,246. Furthermore, the Company had a working deficit of $17,736.

During the year ended June 30, 2025, the Company generated $3,643 of cash from operating activities, primarily due to its net loss, an increase in deferred revenue of $16,500, an increase in accounts payable of $14,000 and amortization expense of $9,408.

During the year ended June 30, 2025, the Company had no cash flows from investing activities.

During the year ended June 30, 2025, the Company generated $35,104 of cash from financing activities.

We cannot assure that we will be able to sell all of the shares necessary to raise the funds required to execute our business plan. We will seek to raise the necessary funds to proceed with the various phases of our plan of operations.

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 is required to meet all the financial disclosure and reporting requirements associated with being a public reporting company. Management will need to devote additional time to policies and procedures to ensure compliance with applicable regulatory requirements especially that of Section 404 of the Sarbanes-Oxley Act of 2002. The additional time required for corporate governance and regulatory compliance could limit the time available to management to implement its business plan and could impede the Company's operations.

Limited operating history; need for additional capital

There is limited 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 assure 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.