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10-K true false 2025-12-31 --12-31 333-199108 Summit Networks, Inc. NV 35-2511257 1221 Brickell Avenue Suite 900 Miami FL 33131 305 347-5158 No No Yes false Yes Non-accelerated Filer true true false false false 1865156 68911657 List hereunder the following documents if incorporated by reference and the Part of the Form 10-K (e.g., Part I, Part II, etc.) into which the document is incorporated: (1) any annual report to security holders; (2) any proxy or information statement; and (3) any prospectus filed pursuant to Rule 424(b) or (c) of the Securities Act of 1933. The listed documents should be clearly described for identification purposes (e.g., annual report to security holders for fiscal year ended December 24, 1980). Not Applicable Mao & Ying LLP Vancouver, Canada 6976

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NOTE 1. ORGANIZATION AND DESCRIPTION OF BUSINESS Summit Networks Inc. (together with its subsidiary, the "Company") was incorporated under the laws of the State of Nevada on July 8, 2014. The Company currently maintains a simplified corporate structure. On May 8, 2020, Sumnet (Canada) Inc. ("Sumnet") was incorporated in Canada and is a wholly owned subsidiary of the Company. During the year ended December 31, 2025, the Company completed a defined phase of internal development activities. These activities included organizational structuring, governance enhancement, and the development of internal operational models and digital workflow frameworks. This phase was designed as a preparatory stage to support future operations and was not intended to generate significant revenue. The Company is currently in a strategic transition phase. Management’s primary focus is to pursue controlling acquisitions of cash-flow generating logistics enterprises, primarily in Asia, including port-based freight forwarding and related logistics service providers. The Company intends to utilize the operational models and digital frameworks developed during fiscal 2025 to support post-acquisition integration, operational efficiency, and governance standardization. Management has initiated preliminary evaluation and engagement with potential acquisition targets; however, no definitive agreements have been executed as of the date of these financial statements.

NV 2014-07-08

NOTE 2. GOING CONCERN The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. The Company had limited operations and did not generate significant revenue since July 8, 2014 (date of inception). During the year ended December 31, 2025, the Company made progress in advancing the development of its business plan, including ongoing efforts in digital infrastructure development and strategic planning initiatives. As a result, the Company generated total revenue of $11,797 during the year ended December 31, 2025. As of December 31, 2025, the Company had an accumulated deficit of $1,840,134, net current liability of $897,087, and net cash outflows from operating activities of $265,848. The Company’s ability to continue as a going concern and to realize assets and discharge its liabilities in the normal course of business is dependent upon its generating profitable operations, obtaining additional financing or maintaining continued support from its shareholders, and identifying and acquiring other businesses or assets in the future. These factors indicate the existence of a material uncertainty that may cast significant doubt about the Company’s ability to continue as a going concern. These consolidated financial statements do not include any adjustments to the amounts and classification of assets and liabilities that might be necessary should the Company be unable to continue as a going concern. Such adjustments could be material. The Company is actively looking for new business opportunities, and its operating expenses are solely dependent on loans from its shareholders.

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NOTE 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation and Consolidation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the Securities Exchange Commission and have been consistently applied. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The accompanying consolidated financial statements include the financial statements of the Company and its subsidiaries. All intercompany balances and transactions are eliminated upon consolidation. Use of Estimates The preparation of condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents Cash equivalents include short-term deposits with an original maturity of three months or less, which are readily convertible into a known amount of cash. There were no cash equivalents as of December 31, 2025 and December 31, 2024. Revenue Recognition The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers. Revenue is recognized when control of the promised services is transferred to the customer in an amount that reflects the consideration the Company expects to receive in exchange for those services. The Company is primarily engaged in computer integrated systems design and provides technology platform development services to its customers. Revenue is recognized over time as services are rendered, based on the progress toward completion of the project. Progress is measured using the Company’s assessment of work performed to date relative to the total services promised under the contract. Plant and equipment, net Plant and equipment are recorded at cost. Depreciation is computed using the straight-line method over the estimated useful lives of the related capitalized assets. Related parties Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operational decisions. Companies are also considered to be related if they are subject to common control or common significant influence. Deferred Tax The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, "Accounting for Income Taxes". The asset and liability method provide that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities and for operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized. Net Loss Per Share The Company calculates net loss per share in accordance with ASC Topic 260, “Earnings per Share.” Basic income per share is computed by dividing the net income by the weighted-average number of common shares outstanding during the period. Diluted income per share is computed similar to basic income per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common stock equivalents had been issued and if the additional common shares were dilutive. Income Tax ASC 740 provides guidance for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. If the Company determines that an uncertain tax position exists in which the Company could incur income taxes, the Company would evaluate whether there is a probability that the uncertain tax position taken would be sustained upon examination by the taxing authorities. A liability for uncertain tax positions would then be recorded if the Company determined it is more likely than not that a position would not be sustained upon examination or if a payment would have to be made to a taxing authority and the amount is reasonably estimable. The Company does not believe any uncertain tax positions exist that would result in the Company having a liability to the taxing authorities. The Company classifies interest and penalties related to unrecognized tax benefits, if and when required, as part of interest expense and other expense in the statements of operations. As of December 31, 2025 and December 31 , 2024, the Company did not have any amounts recorded. Fair Value Measurements The Company adopted the provisions of ASC Topic 820, "Fair Value Measurements and Disclosures", which defines fair value as used in numerous accounting pronouncements, establishes a framework for measuring fair value and expands disclosure of fair value measurements. The estimated fair value of certain financial instruments, including cash and cash equivalents are carried at historical cost basis, which approximates their fair values because of the short-term nature of these instruments. ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value: Level 1 - quoted prices in active markets for identical assets or liabilities Level 2 - quoted prices for similar assets and liabilities in active markets or inputs that are observable Level 3 - inputs that are unobservable (for example cash flow modelling inputs based on assumptions) The Company has no assets or liabilities valued at fair value on a recurring basis. Recent Accounting Pronouncements The Company adopts new pronouncements relating to generally accepted accounting principles applicable to the Company as they are issued, which may be in advance of their effective date. The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations.

Basis of Presentation and Consolidation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the Securities Exchange Commission and have been consistently applied. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The accompanying consolidated financial statements include the financial statements of the Company and its subsidiaries. All intercompany balances and transactions are eliminated upon consolidation.

Use of Estimates The preparation of condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents Cash equivalents include short-term deposits with an original maturity of three months or less, which are readily convertible into a known amount of cash. There were no cash equivalents as of December 31, 2025 and December 31, 2024.

Revenue Recognition The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers. Revenue is recognized when control of the promised services is transferred to the customer in an amount that reflects the consideration the Company expects to receive in exchange for those services. The Company is primarily engaged in computer integrated systems design and provides technology platform development services to its customers. Revenue is recognized over time as services are rendered, based on the progress toward completion of the project. Progress is measured using the Company’s assessment of work performed to date relative to the total services promised under the contract.

Plant and equipment, net Plant and equipment are recorded at cost. Depreciation is computed using the straight-line method over the estimated useful lives of the related capitalized assets.

Related parties Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operational decisions. Companies are also considered to be related if they are subject to common control or common significant influence. Deferred Tax The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, "Accounting for Income Taxes". The asset and liability method provide that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities and for operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized.

Net Loss Per Share The Company calculates net loss per share in accordance with ASC Topic 260, “Earnings per Share.” Basic income per share is computed by dividing the net income by the weighted-average number of common shares outstanding during the period. Diluted income per share is computed similar to basic income per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common stock equivalents had been issued and if the additional common shares were dilutive.

Income Tax ASC 740 provides guidance for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. If the Company determines that an uncertain tax position exists in which the Company could incur income taxes, the Company would evaluate whether there is a probability that the uncertain tax position taken would be sustained upon examination by the taxing authorities. A liability for uncertain tax positions would then be recorded if the Company determined it is more likely than not that a position would not be sustained upon examination or if a payment would have to be made to a taxing authority and the amount is reasonably estimable. The Company does not believe any uncertain tax positions exist that would result in the Company having a liability to the taxing authorities. The Company classifies interest and penalties related to unrecognized tax benefits, if and when required, as part of interest expense and other expense in the statements of operations. As of December 31, 2025 and December 31 , 2024, the Company did not have any amounts recorded.

Fair Value Measurements The Company adopted the provisions of ASC Topic 820, "Fair Value Measurements and Disclosures", which defines fair value as used in numerous accounting pronouncements, establishes a framework for measuring fair value and expands disclosure of fair value measurements. The estimated fair value of certain financial instruments, including cash and cash equivalents are carried at historical cost basis, which approximates their fair values because of the short-term nature of these instruments. ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value: Level 1 - quoted prices in active markets for identical assets or liabilities Level 2 - quoted prices for similar assets and liabilities in active markets or inputs that are observable Level 3 - inputs that are unobservable (for example cash flow modelling inputs based on assumptions) The Company has no assets or liabilities valued at fair value on a recurring basis.

Recent Accounting Pronouncements The Company adopts new pronouncements relating to generally accepted accounting principles applicable to the Company as they are issued, which may be in advance of their effective date. The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations.

NOTE 4. PLANT & EQUIPMENT, NET Plant & Equipment, net consisted of the following: <table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--PropertyPlantAndEquipmentAndIntangibleAssetsTextBlock_z5DD8GDU0gri" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PLANT & EQUIPMENT, NET (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td>Schedule of plant and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1.5pt"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Office furniture</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left">Balance at beginning</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">5,536</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">5,536</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,879</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Written-off</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(5,536</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Balance at end</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,879</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,536</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.75pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: Accumulated depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Balance at beginning</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,536</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,536</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Depreciation during the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,259</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Written-off</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(5,536</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Balance at end</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,259</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,536</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; padding-left: 0.75pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 4.5pt">Plant & equipment, net</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">4,620</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">-</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--PropertyPlantAndEquipmentAndIntangibleAssetsTextBlock_z5DD8GDU0gri" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PLANT & EQUIPMENT, NET (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td>Schedule of plant and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1.5pt"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Office furniture</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left">Balance at beginning</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">5,536</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">5,536</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,879</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Written-off</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(5,536</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Balance at end</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,879</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,536</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.75pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: Accumulated depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Balance at beginning</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,536</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,536</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Depreciation during the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,259</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Written-off</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(5,536</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Balance at end</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,259</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,536</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; padding-left: 0.75pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 4.5pt">Plant & equipment, net</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">4,620</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">-</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> </table>

5536

6879

5536

6879

5536

2259

5536

2259

5536

4620

NOTE 5. DEPOSITS <table cellpadding="0" cellspacing="0" id="xdx_888_ecustom--ScheduleOfDepositsTableTextBlock_zmLDj7udU1x9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - DEPOSITS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Schedule of deposits</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">December, 31 2024</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left; padding-bottom: 1.5pt">Rental deposit</td><td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right">2,218</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right">2,218</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,218</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,218</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_888_ecustom--ScheduleOfDepositsTableTextBlock_zmLDj7udU1x9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - DEPOSITS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Schedule of deposits</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">December, 31 2024</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left; padding-bottom: 1.5pt">Rental deposit</td><td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right">2,218</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right">2,218</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,218</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,218</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> 2218 2218

2218

NOTE 6. PREPAYMENTS The Company did not issue any common stock during the year ended December 31, 2025. During the year ended September 30, 2024 and the three-month period ended December 31, 2024, the Company issued 280,000 and 200,000 shares of common stock, respectively, to consultants in exchange for consulting services to be provided over a period of one to two years. The total fair value of these shares was $91,660. The fair value of the common stock issued is being amortized over the respective service periods using the straight-line method. As of December 31, 2025 and December 31, 2024, $6,147 and $53,161 remained unamortized and was recorded as prepaid expenses to consultants.

280000

200000

6147

53161

NOTE 7. RELATED PARTY BALANCES AND TRANSACTIONS Related Party Balances <table cellpadding="0" cellspacing="0" id="xdx_88E_ecustom--AmountsDueToRelatedPartiesTableTextBlock_zci5BeYFKZNi" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTY BALANCES AND TRANSACTIONS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Schedule of amounts due to related parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: justify">Shuhua Liu</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">459,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">459,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Chiu Kin Wong</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">120,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">120,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Chao Long Huang</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">308,056</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Zenox Enterprises Inc</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">70,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">50,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 4.5pt"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">957,056</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">629,000</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> </table> Shuhua Liu and Chiu Kin Wong are major shareholders of the Company. Zenox Enterprises Inc. is owned by an officer of the Company. During the year ended December 31, 2025, an officer advanced $308,056 (C$422,846) to the Company for working capital purposes. The officer obtained the funds from a third-party financial institution and subsequently advanced them to the Company. Under the terms of the arrangement, the Company is required to reimburse the officer for interest and financing fees incurred in connection with the third-party borrowing. Accordingly, the Company recorded interest expense of $8,616 for the year ended December 31, 2025. As of December 31, 2025, December 31, 2024 and September 30, 2024, the amounts due to the shareholders of the Company, Shuhua Liu and Chiu Kin Wong and a third party Zenox Enterprise, were $957,056, $629,000, $579,000 respectively, which were unsecured, non-interest bearing with no specific repayment terms. The loans advanced from Shuhua Liu, Chiu Kin Wong and Zenox Enterprises Inc. are unsecured and have no specific terms of repayments. Included in the $308,056 advanced from Chao Long Huang, $97,552 bears interest of 5.7% per annum and has no specific repayment date. The remaining $210,504 bears interest of RBC prime plus 2.54% with a minimum of 7.49% calculated monthly, and is repayable on July 1, 2026, unless an earlier repayment date is mutually agreed upon by both parties.

<table cellpadding="0" cellspacing="0" id="xdx_88E_ecustom--AmountsDueToRelatedPartiesTableTextBlock_zci5BeYFKZNi" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTY BALANCES AND TRANSACTIONS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Schedule of amounts due to related parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: justify">Shuhua Liu</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">459,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">459,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Chiu Kin Wong</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">120,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">120,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Chao Long Huang</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">308,056</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Zenox Enterprises Inc</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">70,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">50,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 4.5pt"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">957,056</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">629,000</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> </table> 459000 459000 120000 120000 308056 70000 50000 957056 629000 308056

8616

957056 629000 579000

Included in the $308,056 advanced from Chao Long Huang, $97,552 bears interest of 5.7% per annum and has no specific repayment date. The remaining $210,504 bears interest of RBC prime plus 2.54% with a minimum of 7.49% calculated monthly, and is repayable on July 1, 2026, unless an earlier repayment date is mutually agreed upon by both parties.

NOTE 8. STOCKHOLDERS' (DEFICIT)/EQUITY Preferred stock The Company is authorized to issue 10,000,000 preferred stock shares with a par value of $0.001 per share. No preferred stock issued or outstanding as at December 31, 2025 and December 31, 2024. Common stock The Company is authorized to issue 500,000,000 common stock shares with a par value of $0.001 per share. On October 2, 2023, the Company issued 666,667 shares of common stock to Mrs. Chaoxia Huang, par value $0.15 per share for $100,000, which was received in the year ended September 30, 2023, as the operating capital. On March 27, 2024, the Company issued 625,000 shares of common stock to Mrs. Chaoying Huang, for $100,000 as the operating capital. On April 8, 2024 Summit Networks, Inc. (“SNTW”) entered into a stock purchase agreement with the shareholders of 1103001 B.C. Ltd., dba St. Mega Enterprises, a Canadian corporation, located in British Columbia Canada, (“Mega”). SNTW acquired all the outstanding common stock of Mega and the shareholders of Mega received 20,000,000 shares of the common stock of SNTW. The shares are contingently returnable if the closing conditions are not met. On October 11, 2024, the Company and Mega agreed to entered into a reverse merger agreement, whereby the stock purchase agreement was rescinded and all previous actions in support of the transaction were reversed including the shares issued to the shareholders of Mega. On December 12, 2024, the 20,000,000 shares of common stock were returned to the Company's share pool. On April 9, 2024, the Company issued 200,000 shares of common stock to Ms. Luo Qun in exchange for consulting services. The fair value of the common stock is $0.1301 per share based on the share price on the issuance date. On July 13, 2024, the Company issued 30,000 shares of common stock to Mrs. He Chen as consideration for providing IT-related services for a period of two years and 50,000 shares of common stock to Mr. Xuezhi Ma for consideration for providing consulting services for a period of two years. The fair value of the common stock is $0.328 per share based on the share price on the issuance date. On December 14, 2024, the Company issued 50,000 shares of common stock to Mr. Zhuo An Li as consideration for providing IT-related services for a period of one year. The fair value of the common stock is $0.197 per share based on the share price on the issuance date. On December 16, 2024, the Company issued <span id="xdx_904_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20241201__20241216__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MsJulieYijiaYanMember_zrmDPgvXlf3" title="Shares issued">100,000 shares of common stock to Ms. Julie Yijia Yan as a nominee of Mr. Jun Yan as consideration for providing IT-related services for a period of one year. The fair value of the common stock is $0.197 per share based on the share price on the issuance date. On December 16, 2024, the company issued <span id="xdx_900_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20241201__20241216__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrAdrianSylvainChuaMember_zjQWocrKQAA7" title="Shares issued">50,000 shares of common stock to Mr. Adrian Sylvain Chua as consideration for providing IT-related services for a period of one year. The fair value of the common stock is $0.197 per share based on the share price on the issuance date. There were no shares issued during the year ended December 31, 2025.

10000000

0.001

500000000

0.001

666667

0.15

100000

625000

100000

20000000 20000000

200000

0.1301

30000

50000

0.328

50000

0.197

100000

0.197

50000

0.197

NOTE 9. INCOME TAXES The reconciliation of income tax benefit at the U.S. statutory rate of 21% for the year ended December 31, 2025 and the year ended December 31, 2024 to the Company's effective tax rate is as follows: <table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zLIHY1xWZz9h" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Schedule of reconciliation of income tax benefit</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">December 31, 2025</td><td> </td><td> </td> <td colspan="2" style="text-align: center">December 31, 2024</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left">Loss before income taxes</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(331,073</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(314,584</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Corporate tax rate</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">21</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">21</td><td style="padding-bottom: 1.5pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected tax expense (recovery)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(69,525</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(66,063</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Difference in tax rate of foreign subsidiary</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,344</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,533</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Permanent difference</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,873</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,085</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Change in valuation allowance</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">65,996</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">63,511</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4.5pt">Income tax expense</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">-</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">-</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> </table> The Company had non-capital losses of $69,525 and $66,063 as of December 31, 2025 and December 31, 2024, respectively. These non-capital loss carryforwards may be carried forward indefinitely and are available to offset future taxable income, subject to applicable limitations. The Company has evaluated the realizability of its deferred tax assets related to these loss carryforwards and concluded that it is more likely than not that such deferred tax assets will not be realized. Accordingly, a full valuation allowance has been recorded against the deferred tax assets associated with these loss carryforwards.

0.21

<table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zLIHY1xWZz9h" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Schedule of reconciliation of income tax benefit</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">December 31, 2025</td><td> </td><td> </td> <td colspan="2" style="text-align: center">December 31, 2024</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left">Loss before income taxes</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(331,073</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(314,584</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Corporate tax rate</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">21</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">21</td><td style="padding-bottom: 1.5pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected tax expense (recovery)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(69,525</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(66,063</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Difference in tax rate of foreign subsidiary</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,344</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,533</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Permanent difference</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,873</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,085</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Change in valuation allowance</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">65,996</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">63,511</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4.5pt">Income tax expense</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">-</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">-</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> </table>

-331073

-314584

0.21

69525

66063

6344

5533

9873 8085

65996

63511

69525 66063

NOTE 10. SEGMENT INFORMATION ASC Topic 280, “Segment Reporting,” establishes standards for companies to report in their financial statement information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise that engage in business activities from which the enterprise may recognize revenues and incur expenses, and for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker, or group, in deciding how to allocate resources and assess performance. The Company’s chief operating decision maker (“CODM”) has been identified as the Chief Executive Officer, who reviews the assets, operating results, and financial metrics for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that there is only one reportable segment. The CODM assesses performance for the single segment and decides on resource allocation based on the net income or loss reported on the statement of operations and comprehensive loss. The measure of segment assets is reported on the balance sheet as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews the net income (loss) as reported on the consolidated statements of operations and the total assets as reported on the consolidated balance sheets. The net income (loss) is reviewed and monitored by the CODM to manage and forecast cash to ensure enough capital is available. The CODM also reviews the net income (loss) to manage, maintain and enforce all contractual agreements to ensure costs are aligned with all agreements and budget.

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: <table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfErrorCorrectionsAndPriorPeriodAdjustmentsTextBlock_zgm6oSYp3jTj" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PRIOR PERIOD CLASSIFICATION ERROR (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Schedule of error corrections and prior period adjustments</td><td> </td> <td style="text-align: left"> </td><td id="xdx_495_20241231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_z49zOUgIC8Qg" style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49F_20241231__srt--RestatementAxis__srt--RestatementAdjustmentMember_z424BoNXXqa5" style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49D_20241231__srt--RestatementAxis__custom--RevisedMember_z211ux4BHljj" style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">Previously reported</td><td> </td><td> </td> <td colspan="2" style="text-align: right">Adjustment</td><td> </td><td> </td> <td colspan="2" style="text-align: right">Revised</td><td> </td></tr> <tr id="xdx_40E_ecustom--Prepayments_iI_z4aT7GPfp4M1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 55%; text-indent: 0pt; padding-left: 0pt">Prepayments</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">193,228</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(130,967</td><td style="white-space: nowrap; width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">62,261</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--AssetsCurrent_iI_zfJtfYQsngEi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Total Current Assets</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">234,676</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(130,967</td><td style="white-space: nowrap; text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">103,709</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iI_zbi85nH3PcH8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Accounts payable and accrued expenses</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">16,730</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">19,373</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">36,103</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--LiabilitiesCurrent_iI_zuo5lhISi8wg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Total Current Liabilities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">645,730</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">19,373</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">665,103</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--AdditionalPaidInCapital_iI_zuy9qwvAAeSd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Additional paid-in capital</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,029,095</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(150,340</td><td style="white-space: nowrap; text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">878,755</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--StockholdersEquity_iI_zxW7PAOoXztb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Total Stockholders’ Deficit</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(411,054</td><td style="white-space: nowrap; text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(150,340</td><td style="white-space: nowrap; text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(561,394</td><td style="white-space: nowrap; text-align: left">)</td></tr> </table> The revisions to the consolidated cash flows for the year ended September 30, 2024 are as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_497_20231001__20240930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zd5H0Vx75xc7" style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49E_20231001__20240930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zqBbYf0gvuEd" style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49E_20231001__20240930__srt--RestatementAxis__custom--RevisedMember_z1wgUln3usPh" style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">Previously reported</td><td> </td><td> </td> <td colspan="2" style="text-align: right">Adjustment</td><td> </td><td> </td> <td colspan="2" style="text-align: right">Revised</td><td> </td></tr> <tr id="xdx_40C_ecustom--ExchangeOfSharesForConsultingFeeServiceNoncashViaIssuanceOfShares_maCz6Gm_zzWAaKGah22a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 55%; text-align: left; text-indent: 0pt; padding-left: 0pt">Shares issued for services</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">29,686</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">29,686</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--IncreaseDecreaseInPrepaidExpense_pp0d_zil8Rr0yPJ6e" style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt">Prepayments</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(18,707</td><td style="white-space: nowrap; text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(7,059</td><td style="white-space: nowrap; text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(25,766</td><td style="white-space: nowrap; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--IncreaseDecreaseInAccountsPayableAndAccruedLiabilities_pp0d_zrw64bTSNqVe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Accounts payable and accrued expenses</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(110,431</td><td style="white-space: nowrap; text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">119,373</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">8,942</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--NetCashProvidedByUsedInOperatingActivities_pp0d_zKwXCxNa2nEk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Net cash used in operating activities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(345,288</td><td style="white-space: nowrap; text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">142,000</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(203,288</td><td style="white-space: nowrap; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--ProceedsFromIssuanceOfCommonStock_pp0d_zi1yUfGKcy4f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Proceeds from share issuance</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">242,000</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(142,000</td><td style="white-space: nowrap; text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">100,000</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--NetCashProvidedByUsedInFinancingActivities_pp0d_zrV2BPeoFLbi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Net cash generated from financing activities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">242,000</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(142,000</td><td style="white-space: nowrap; text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">100,000</td><td style="white-space: nowrap; text-align: left"> </td></tr> </table> The revisions to the consolidated cash flows for the three-month ended December 31, 2024 are as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_496_20241001__20241231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zeVVeJN6c445" style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_495_20241001__20241231__srt--RestatementAxis__srt--RestatementAdjustmentMember_zI8Fdhonhiah" style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49D_20241001__20241231__srt--RestatementAxis__custom--RevisedMember_ze7UPesOgM0d" style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">Previously reported</td><td> </td><td> </td> <td colspan="2" style="text-align: right">Adjustment</td><td> </td><td> </td> <td colspan="2" style="text-align: right">Revised</td><td> </td></tr> <tr id="xdx_403_ecustom--ExchangeOfSharesForConsultingFeeServiceNoncashViaIssuanceOfShares_maCz6Gm_zWpgeiDbdQs" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 55%; text-align: left; text-indent: 0pt; padding-left: 0pt">Shares issued for services</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">8,813</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">8,813</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--IncreaseDecreaseInPrepaidExpense_pp0d_zwYInfWVR0Re" style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt">Prepayments</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">38,024</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(8,813</td><td style="white-space: nowrap; text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">29,211</td><td style="white-space: nowrap; text-align: left"> </td></tr> </table> 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.

130967 150340 19373 19373

<table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfErrorCorrectionsAndPriorPeriodAdjustmentsTextBlock_zgm6oSYp3jTj" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PRIOR PERIOD CLASSIFICATION ERROR (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Schedule of error corrections and prior period adjustments</td><td> </td> <td style="text-align: left"> </td><td id="xdx_495_20241231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_z49zOUgIC8Qg" style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49F_20241231__srt--RestatementAxis__srt--RestatementAdjustmentMember_z424BoNXXqa5" style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49D_20241231__srt--RestatementAxis__custom--RevisedMember_z211ux4BHljj" style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">Previously reported</td><td> </td><td> </td> <td colspan="2" style="text-align: right">Adjustment</td><td> </td><td> </td> <td colspan="2" style="text-align: right">Revised</td><td> </td></tr> <tr id="xdx_40E_ecustom--Prepayments_iI_z4aT7GPfp4M1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 55%; text-indent: 0pt; padding-left: 0pt">Prepayments</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">193,228</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(130,967</td><td style="white-space: nowrap; width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">62,261</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--AssetsCurrent_iI_zfJtfYQsngEi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Total Current Assets</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">234,676</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(130,967</td><td style="white-space: nowrap; text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">103,709</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iI_zbi85nH3PcH8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Accounts payable and accrued expenses</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">16,730</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">19,373</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">36,103</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--LiabilitiesCurrent_iI_zuo5lhISi8wg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Total Current Liabilities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">645,730</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">19,373</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">665,103</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--AdditionalPaidInCapital_iI_zuy9qwvAAeSd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Additional paid-in capital</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,029,095</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(150,340</td><td style="white-space: nowrap; text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">878,755</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--StockholdersEquity_iI_zxW7PAOoXztb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Total Stockholders’ Deficit</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(411,054</td><td style="white-space: nowrap; text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(150,340</td><td style="white-space: nowrap; text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(561,394</td><td style="white-space: nowrap; text-align: left">)</td></tr> </table> The revisions to the consolidated cash flows for the year ended September 30, 2024 are as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_497_20231001__20240930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zd5H0Vx75xc7" style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49E_20231001__20240930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zqBbYf0gvuEd" style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49E_20231001__20240930__srt--RestatementAxis__custom--RevisedMember_z1wgUln3usPh" style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">Previously reported</td><td> </td><td> </td> <td colspan="2" style="text-align: right">Adjustment</td><td> </td><td> </td> <td colspan="2" style="text-align: right">Revised</td><td> </td></tr> <tr id="xdx_40C_ecustom--ExchangeOfSharesForConsultingFeeServiceNoncashViaIssuanceOfShares_maCz6Gm_zzWAaKGah22a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 55%; text-align: left; text-indent: 0pt; padding-left: 0pt">Shares issued for services</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">29,686</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">29,686</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--IncreaseDecreaseInPrepaidExpense_pp0d_zil8Rr0yPJ6e" style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt">Prepayments</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(18,707</td><td style="white-space: nowrap; text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(7,059</td><td style="white-space: nowrap; text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(25,766</td><td style="white-space: nowrap; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--IncreaseDecreaseInAccountsPayableAndAccruedLiabilities_pp0d_zrw64bTSNqVe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Accounts payable and accrued expenses</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(110,431</td><td style="white-space: nowrap; text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">119,373</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">8,942</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--NetCashProvidedByUsedInOperatingActivities_pp0d_zKwXCxNa2nEk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Net cash used in operating activities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(345,288</td><td style="white-space: nowrap; text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">142,000</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(203,288</td><td style="white-space: nowrap; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--ProceedsFromIssuanceOfCommonStock_pp0d_zi1yUfGKcy4f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Proceeds from share issuance</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">242,000</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(142,000</td><td style="white-space: nowrap; text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">100,000</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--NetCashProvidedByUsedInFinancingActivities_pp0d_zrV2BPeoFLbi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Net cash generated from financing activities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">242,000</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(142,000</td><td style="white-space: nowrap; text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">100,000</td><td style="white-space: nowrap; text-align: left"> </td></tr> </table> The revisions to the consolidated cash flows for the three-month ended December 31, 2024 are as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_496_20241001__20241231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zeVVeJN6c445" style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_495_20241001__20241231__srt--RestatementAxis__srt--RestatementAdjustmentMember_zI8Fdhonhiah" style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49D_20241001__20241231__srt--RestatementAxis__custom--RevisedMember_ze7UPesOgM0d" style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">Previously reported</td><td> </td><td> </td> <td colspan="2" style="text-align: right">Adjustment</td><td> </td><td> </td> <td colspan="2" style="text-align: right">Revised</td><td> </td></tr> <tr id="xdx_403_ecustom--ExchangeOfSharesForConsultingFeeServiceNoncashViaIssuanceOfShares_maCz6Gm_zWpgeiDbdQs" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 55%; text-align: left; text-indent: 0pt; padding-left: 0pt">Shares issued for services</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">8,813</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">8,813</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--IncreaseDecreaseInPrepaidExpense_pp0d_zwYInfWVR0Re" style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt">Prepayments</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">38,024</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(8,813</td><td style="white-space: nowrap; text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">29,211</td><td style="white-space: nowrap; text-align: left"> </td></tr> </table>

193228 -130967 62261

234676

-130967

103709

16730

19373

36103

645730

19373

665103

1029095

-150340

878755

-411054

-150340

-561394

29686 29686

-18707

-7059

-25766

-110431

119373

8942

-345288

142000

-203288

242000

-142000

100000

242000

-142000

100000

8813 8813

38024

-8813

29211

NOTE 12. SUBSEQUENT EVENTS None.

false false false false