PRIOR PERIOD CLASSIFICATION ERROR

12 Months Ended

Dec. 31, 2025

Accounting Changes and Error Corrections [Abstract]

NOTE 11. PRIOR PERIOD CLASSIFICATION ERROR

As disclosed in “Note 9 Prior Period Classification Error” of the consolidated financial statements in the 10-Q quarterly report filed on August 19, 2025, during the preparation and filing of the quarterly consolidated financial statements for the 3 and 6 months ended June 30, 2025, the Company identified an error in the fair value of shares issued to consultants which overstated the prepayments by $130,967 and additional paid-in capital by $150,340 as of December 31, 2024.

General and administrative expenses for the three-month period ended December 31, 2024 were overstated by $19,373, which was offset by another error related to understatement of accounts payable and accrued expenses of in the same amount of $19,373. As a result, there is no impact to the Company’s net loss for the period ended December 31, 2024 and the year ended September 30, 2024.

The Company evaluated the materiality of this error in accordance with SEC Staff Accounting Bulletin Nos.99 and 108 and concluded that the error was not material to the previously issued consolidated financial statements for any prior period. However, the Company has revised the prior period amounts in the accompanying consolidated financial statements and related disclosures for consistency and transparency.

The revisions to the consolidated balance sheets as of December 31, 2024 are as follows:


	Previously reported			Adjustment			Revised
Prepayments	$	193,228		$	(130,967	)	$	62,261
Total Current Assets	$	234,676		$	(130,967	)	$	103,709
Accounts payable and accrued expenses	$	16,730		$	19,373		$	36,103
Total Current Liabilities	$	645,730		$	19,373		$	665,103
Additional paid-in capital	$	1,029,095		$	(150,340	)	$	878,755
Total Stockholders’ Deficit	$	(411,054	)	$	(150,340	)	$	(561,394	)

The revisions to the consolidated cash flows for the year ended September 30, 2024 are as follows:


	Previously reported			Adjustment			Revised
Shares issued for services	$	-		$	29,686		$	29,686
Prepayments	$	(18,707	)	$	(7,059	)	$	(25,766	)
Accounts payable and accrued expenses	$	(110,431	)	$	119,373		$	8,942
Net cash used in operating activities	$	(345,288	)	$	142,000		$	(203,288	)
Proceeds from share issuance	$	242,000		$	(142,000	)	$	100,000
Net cash generated from financing activities	$	242,000		$	(142,000	)	$	100,000

The revisions to the consolidated cash flows for the three-month ended December 31, 2024 are as follows:


	Previously reported		Adjustment			Revised
Shares issued for services	$	-	$	8,813		$	8,813
Prepayments	$	38,024	$	(8,813	)	$	29,211

There is no impact on the statements of operations and net income per share for the year ended September 30, 2024 and three-month ended December 31, 2024.