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10-K true 2025-12-31 --12-31 false 333-229830 GUOCHUN INTERNATIONAL INC. NV 32-0575017 66 West Flagler Street, Suite 900 - #3040 Miami FL 33130 125 12629446 No No Yes Yes Non-accelerated Filer true false false false true 3871 3870600 6108 MICHAEL GILLESPIE & ASSOCIATES, PLLC Vancouver, Washington

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1. ORGANIZATION AND BUSINESS BACKGROUND Guochun International Inc. (the “Company”) was incorporated in the State of Nevada on August 2, 2018. To June 27, 2022, the Company was developing a messenger application. It was being designed to provide a chance to alter the speaker’s voice while talking with other people and full functionality of similar messaging apps. The Company intended to develop and publish mobile applications on the iOS, Google Play, Amazon and Ethereum platforms. The Company intended to generate revenues through the sale of branded advertisements and via consumer transactions, including in-app purchases. The management of the Company planned to distribute the application all over the world using various platforms. On June 27, 2022, Gediminas Knyzelis, the Company’s former sole officer and director and majority stockholder, sold 3,000,000 shares of Company common stock (representing 77.5% of the 3,870,600 shares of common stock issued and outstanding at June 27, 2022) to ZHOU XUAN. In connection therewith, Gediminas Knyzelis resigned as officer and director of the Company and ZHOU XUAN consented to act as the Company’s chief executive officer, chief financial officer, and director. Also, Gediminas Knyzelis agreed to waive the $76,535 amount due to him at June 27, 2022 and the Company agreed to assign the software acquired by the Company on March 17, 2022 to Gediminas Knyzelis. As a result of the ownership and management changes described above, the Company has ceased its former business plans and is now searching for business opportunities to acquire.

2. GOING CONCERN UNCERTAINTY The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. As of December 31, 2025, the Company had cash of $0 and negative working capital of $97,508. For the year ended December 31, 2025, the Company had no revenues and generated a net loss of $37,396. These factors raise substantial doubt regarding the Company`s ability to continue as a going concern. Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses. There is no assurance that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

97508

37396

3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying audited financial statements reflect the application of certain significant accounting policies as described in this note and elsewhere in the accompanying financial statements and notes. Basis of presentation The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America. The Company’s fiscal year end is December 31. The Company’s financial statements are presented in U.S. dollars. Use of estimates In preparing these financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheets and revenues and expenses during the periods reported. Actual results may differ from these estimates. Reclassifications Prior year financial statement amounts have been reclassified, when necessary, to conform to the current year’s presentation. These reclassifications are made for the purpose of maintaining comparability across reporting years and do not affect the previously reported net loss, total comprehensive loss, accumulated deficit, total assets, total liabilities, or total equity. Cash and cash equivalents The Company will consider all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalent, if any. As of December 31, 2025, the Company has zero cash and cash equivalents. Net Income (Loss) per Common Share Net income (loss) per common share is computed pursuant to FASB Accounting Standards Codification (“ASC”) 260, “Earnings Per Share”. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants. There were no potentially dilutive common shares outstanding for the periods presented. <table cellpadding="0" cellspacing="3" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr> <td style="width: 100%"> </td></tr> <tr> <td style="border-bottom: black 1pt solid; text-align: center">F-7</td></tr> <tr> <td> </td></tr> </table> GUOCHUN INTERNATIONAL INC. NOTES TO FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024 (Expressed in United States Dollars) Revenue recognition The Company will assess and follow the guidance of ASC 606, Revenue from Contracts with Customers, and revenue will be recognized using the following five steps: <table cellpadding="0" cellspacing="3" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr> <td style="width: 53px; text-align: justify"> </td> <td style="vertical-align: top; width: 53px; text-align: justify">1.</td> <td style="vertical-align: top; text-align: justify">Identify the contract(s) with a customer;</td></tr> <tr> <td style="text-align: justify"> </td> <td style="vertical-align: top; text-align: justify">2.</td> <td style="vertical-align: top; text-align: justify">Identify the performance obligations in the contract;</td></tr> <tr> <td style="text-align: justify"> </td> <td style="vertical-align: top; text-align: justify">3.</td> <td style="vertical-align: top; text-align: justify">Determine the transaction price;</td></tr> <tr> <td style="text-align: justify"> </td> <td style="vertical-align: top; text-align: justify">4.</td> <td style="vertical-align: top; text-align: justify">Allocate the transaction price to the performance obligations in the contract; and</td></tr> <tr> <td style="text-align: justify"> </td> <td style="vertical-align: top; text-align: justify">5.</td> <td style="vertical-align: top; text-align: justify">Recognize revenue when (or as) the entity satisfies a performance obligation.</td></tr> </table> The Company has not recognized any operating revenues during the year ended December 31, 2025. Income taxes The Company follows the asset and liability method of accounting for income taxes under FASB ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. Foreign Currency The Company’s functional and reporting currency is the U.S. dollar. Transactions may occur in foreign currencies and management follows ASC 830, “Foreign Currency Matters”. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets and liabilities denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Average monthly rates are used to translate revenues and expenses. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the Statement of Operations. Related party transaction A related party is generally defined as (i) any person that holds 10% or more of the Company’s securities and their immediate families, (ii) the Company’s management, (iii) someone that directly or indirectly controls, is controlled by or is under common control with the Company, or (iv) anyone who can significantly influence the financial and operating decisions of the Company. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties. Transactions involving related parties cannot be presumed to be carried out on an arm’s-length basis, as the requisite conditions of competitive, free market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm’s-length transactions unless such representations can be substantiated. Recent accounting pronouncements Certain accounting pronouncements have been issued by the FASB and other standard setting organizations which are not yet effective and therefore have not yet been adopted by the Company. The impact on the Company`s financial position and results of operations from adoption of these standards is not expected to be material.

Basis of presentation The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America. The Company’s fiscal year end is December 31. The Company’s financial statements are presented in U.S. dollars.

Use of estimates In preparing these financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheets and revenues and expenses during the periods reported. Actual results may differ from these estimates.

Reclassifications Prior year financial statement amounts have been reclassified, when necessary, to conform to the current year’s presentation. These reclassifications are made for the purpose of maintaining comparability across reporting years and do not affect the previously reported net loss, total comprehensive loss, accumulated deficit, total assets, total liabilities, or total equity.

Cash and cash equivalents The Company will consider all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalent, if any. As of December 31, 2025, the Company has zero cash and cash equivalents.

Net Income (Loss) per Common Share Net income (loss) per common share is computed pursuant to FASB Accounting Standards Codification (“ASC”) 260, “Earnings Per Share”. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants. There were no potentially dilutive common shares outstanding for the periods presented. <table cellpadding="0" cellspacing="3" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr> <td style="width: 100%"> </td></tr> <tr> <td style="border-bottom: black 1pt solid; text-align: center">F-7</td></tr> <tr> <td> </td></tr> </table> GUOCHUN INTERNATIONAL INC. NOTES TO FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024 (Expressed in United States Dollars)

Revenue recognition The Company will assess and follow the guidance of ASC 606, Revenue from Contracts with Customers, and revenue will be recognized using the following five steps: <table cellpadding="0" cellspacing="3" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr> <td style="width: 53px; text-align: justify"> </td> <td style="vertical-align: top; width: 53px; text-align: justify">1.</td> <td style="vertical-align: top; text-align: justify">Identify the contract(s) with a customer;</td></tr> <tr> <td style="text-align: justify"> </td> <td style="vertical-align: top; text-align: justify">2.</td> <td style="vertical-align: top; text-align: justify">Identify the performance obligations in the contract;</td></tr> <tr> <td style="text-align: justify"> </td> <td style="vertical-align: top; text-align: justify">3.</td> <td style="vertical-align: top; text-align: justify">Determine the transaction price;</td></tr> <tr> <td style="text-align: justify"> </td> <td style="vertical-align: top; text-align: justify">4.</td> <td style="vertical-align: top; text-align: justify">Allocate the transaction price to the performance obligations in the contract; and</td></tr> <tr> <td style="text-align: justify"> </td> <td style="vertical-align: top; text-align: justify">5.</td> <td style="vertical-align: top; text-align: justify">Recognize revenue when (or as) the entity satisfies a performance obligation.</td></tr> </table> The Company has not recognized any operating revenues during the year ended December 31, 2025.

Income taxes The Company follows the asset and liability method of accounting for income taxes under FASB ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.

Foreign Currency The Company’s functional and reporting currency is the U.S. dollar. Transactions may occur in foreign currencies and management follows ASC 830, “Foreign Currency Matters”. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets and liabilities denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Average monthly rates are used to translate revenues and expenses. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the Statement of Operations.

Related party transaction A related party is generally defined as (i) any person that holds 10% or more of the Company’s securities and their immediate families, (ii) the Company’s management, (iii) someone that directly or indirectly controls, is controlled by or is under common control with the Company, or (iv) anyone who can significantly influence the financial and operating decisions of the Company. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties. Transactions involving related parties cannot be presumed to be carried out on an arm’s-length basis, as the requisite conditions of competitive, free market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm’s-length transactions unless such representations can be substantiated.

Recent accounting pronouncements

4. COMMON STOCK The Company has 75,000,000, $0.001 par value shares of common stock authorized. As of December 31, 2025 and 2024, 3,870,600 shares of common stock were issued and outstanding, respectively. <table cellpadding="0" cellspacing="3" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr> <td style="width: 100%"></td></tr> <tr> <td style="border-bottom: black 1pt solid; text-align: center">F-8</td></tr> <tr> <td> </td></tr> </table> GUOCHUN INTERNATIONAL INC. NOTES TO FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024 (Expressed in United States Dollars)

3870600

5. INCOME TAXES For the years ended December 31, 2025 and 2024, the income (loss) before income taxes was comprised of the following: <table cellpadding="0" cellspacing="3" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr> <td> </td> <td style="white-space: nowrap"> </td> <td colspan="2" id="xdx_499_20250101__20251231_z6qr8GDxuqk6" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">For the year ended December 31, 2025</td> <td style="white-space: nowrap"> </td> <td colspan="2" id="xdx_494_20240101__20241231_zKPkpfNeRo48" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">For the year ended December 31, 2024</td> </tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 66%">Tax jurisdictions from:</td> <td style="white-space: nowrap; width: 1%"> </td> <td style="white-space: nowrap; vertical-align: bottom; width: 1%"> </td> <td style="width: 15%"> </td> <td style="white-space: nowrap; width: 1%"> </td> <td style="white-space: nowrap; vertical-align: bottom; width: 1%"> </td> <td style="width: 15%"> </td> </tr> <tr id="xdx_40A_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_zLQYH5ILdJ86" style="background-color: white"> <td style="vertical-align: top">- United States</td> <td style="white-space: nowrap"> </td> <td style="border-bottom: black 1pt solid; white-space: nowrap">$</td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">(37,396)</td> <td style="white-space: nowrap"> </td> <td style="border-bottom: black 1pt solid; white-space: nowrap">$</td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">(26,585)</td> </tr> <tr style="background-color: #CCEEFF"> <td> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td> </td> </tr> <tr id="xdx_405_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zlNFhFJCnmve" style="background-color: white"> <td style="vertical-align: top">Loss before income tax</td> <td style="white-space: nowrap"> </td> <td style="border-bottom: black 2.25pt double; white-space: nowrap; vertical-align: bottom">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">(37,396)</td> <td style="white-space: nowrap"> </td> <td style="border-bottom: black 2.25pt double; white-space: nowrap; vertical-align: bottom">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">(26,585)</td> </tr> </table> The provision for income taxes consisted of the following: <table cellpadding="0" cellspacing="3" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr> <td> </td> <td style="white-space: nowrap"> </td> <td colspan="2" id="xdx_491_20250101__20251231_z1dCcbnBmop5" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">For the year ended December 31, 2025</td> <td style="white-space: nowrap"> </td> <td colspan="2" id="xdx_49E_20240101__20241231_z7frE5xqiBJ" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">For the year ended December 31, 2024</td> <td style="white-space: nowrap"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 65%">Current:</td> <td style="white-space: nowrap; width: 1%"> </td> <td style="white-space: nowrap; vertical-align: bottom; width: 1%">$</td> <td style="width: 15%"> </td> <td style="white-space: nowrap; width: 1%"> </td> <td style="white-space: nowrap; vertical-align: bottom; width: 1%">$</td> <td style="width: 15%"> </td> <td style="white-space: nowrap; width: 1%"> </td></tr> <tr id="xdx_40C_eus-gaap--CurrentFederalTaxExpenseBenefit_zF0QzgslxO7k" style="background-color: white"> <td style="vertical-align: top">- United States</td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="white-space: nowrap"> </td></tr> <tr style="background-color: #CCEEFF"> <td> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td> </td> <td style="white-space: nowrap"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top">Deferred:</td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td> </td> <td style="white-space: nowrap"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_zcRzXXsHIUZk" style="background-color: #CCEEFF"> <td style="vertical-align: top">- United States</td> <td style="white-space: nowrap"> </td> <td style="border-bottom: black 1pt solid; white-space: nowrap"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">-</td> <td style="white-space: nowrap"> </td> <td style="border-bottom: black 1pt solid; white-space: nowrap"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">-</td> <td style="white-space: nowrap"> </td></tr> <tr style="background-color: white"> <td> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td> </td> <td style="white-space: nowrap"> </td></tr> <tr id="xdx_401_eus-gaap--IncomeTaxExpenseBenefit_iT_zlWv7NPRemh4" style="background-color: #CCEEFF"> <td style="vertical-align: top">Income tax expense</td> <td style="white-space: nowrap"> </td> <td style="border-bottom: black 2.25pt double; white-space: nowrap; vertical-align: bottom">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">-</td> <td style="white-space: nowrap"> </td> <td style="border-bottom: black 2.25pt double; white-space: nowrap; vertical-align: bottom">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">-</td> <td style="white-space: nowrap"> </td></tr> </table> The Company is registered in the State of Nevada and is subject to the tax laws of the United States of America. The United States income tax rate is 21%. As of December 31, 2025, the Company has a United States net operating loss carryforward of $92,224 which can be carried forward to offset future taxable income. Based on management’s present assessment, the Company has not yet determined it to be more likely than not that a deferred tax asset of $19,367 attributable to the future utilization of the $19,367 net operating loss carryforward will be realized. Accordingly, the Company has recorded a 100% valuation allowance against the deferred tax assets as of December 31, 2025. As of December 31, 2025 and 2024, deferred tax assets consist of: <table cellpadding="0" cellspacing="3" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr> <td style="width: 76%"> </td> <td style="white-space: nowrap; width: 1%"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; width: 1%; text-align: center"> </td> <td id="xdx_491_20251231_zAE6ClaeQ333" style="border-bottom: black 1pt solid; width: 9%; padding-bottom: 8pt; text-align: center">As of December 31, 2025</td> <td style="white-space: nowrap; width: 1%; text-align: center"> </td> <td style="white-space: nowrap; width: 1%; text-align: center"> </td> <td style="border-bottom: black 1pt solid; width: 1%; text-align: center"> </td> <td id="xdx_496_20241231_z6wVt3kKiZr3" style="border-bottom: black 1pt solid; width: 9%; padding-bottom: 8pt; text-align: center">As of December 31, 2024</td> <td style="white-space: nowrap; width: 1%"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top">Deferred tax assets:</td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap; vertical-align: bottom"> </td> <td> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap; vertical-align: bottom"> </td> <td> </td> <td style="white-space: nowrap"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top">Net operating loss carryforwards</td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td> </td> <td style="white-space: nowrap"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_zdWJorzJh1Qh" style="background-color: #CCEEFF"> <td style="vertical-align: top">- United States of America</td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap">$</td> <td style="vertical-align: bottom; text-align: right">19,367</td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap">$</td> <td style="vertical-align: bottom; text-align: right">11,514</td> <td style="white-space: nowrap"> </td></tr> <tr style="background-color: white"> <td> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td> </td> <td style="white-space: nowrap"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_zb8cO4dDXPqe" style="background-color: #CCEEFF"> <td style="vertical-align: top">Less: valuation allowance</td> <td style="white-space: nowrap"> </td> <td style="border-bottom: black 1pt solid; white-space: nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> (19,367</td> <td style="white-space: nowrap">) </td> <td style="white-space: nowrap"> </td> <td style="border-bottom: black 1pt solid; white-space: nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: right">(11,514</td> <td style="white-space: nowrap">) </td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsNet_iTI_ztUjdYpLHx29" style="background-color: white"> <td style="vertical-align: top">Deferred tax assets</td> <td style="white-space: nowrap"> </td> <td style="border-bottom: black 2.25pt double; white-space: nowrap; vertical-align: bottom">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">-</td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td style="border-bottom: black 2.25pt double; white-space: nowrap; vertical-align: bottom">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">-</td> <td style="white-space: nowrap"> </td></tr> </table> <table cellpadding="0" cellspacing="3" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr> <td style="width: 100%">All tax periods are subject to examination by taxing authorities. Current United States income tax laws limit the amount of loss available to be offset against future taxable income when a substantial change in ownership occurs. Therefore, the amount available to offset future taxable income may be limited. The Company has had no tax positions since inception.</td></tr> </table>

For the years ended December 31, 2025 and 2024, the income (loss) before income taxes was comprised of the following: <table cellpadding="0" cellspacing="3" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr> <td> </td> <td style="white-space: nowrap"> </td> <td colspan="2" id="xdx_499_20250101__20251231_z6qr8GDxuqk6" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">For the year ended December 31, 2025</td> <td style="white-space: nowrap"> </td> <td colspan="2" id="xdx_494_20240101__20241231_zKPkpfNeRo48" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">For the year ended December 31, 2024</td> </tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 66%">Tax jurisdictions from:</td> <td style="white-space: nowrap; width: 1%"> </td> <td style="white-space: nowrap; vertical-align: bottom; width: 1%"> </td> <td style="width: 15%"> </td> <td style="white-space: nowrap; width: 1%"> </td> <td style="white-space: nowrap; vertical-align: bottom; width: 1%"> </td> <td style="width: 15%"> </td> </tr> <tr id="xdx_40A_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_zLQYH5ILdJ86" style="background-color: white"> <td style="vertical-align: top">- United States</td> <td style="white-space: nowrap"> </td> <td style="border-bottom: black 1pt solid; white-space: nowrap">$</td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">(37,396)</td> <td style="white-space: nowrap"> </td> <td style="border-bottom: black 1pt solid; white-space: nowrap">$</td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">(26,585)</td> </tr> <tr style="background-color: #CCEEFF"> <td> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td> </td> </tr> <tr id="xdx_405_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zlNFhFJCnmve" style="background-color: white"> <td style="vertical-align: top">Loss before income tax</td> <td style="white-space: nowrap"> </td> <td style="border-bottom: black 2.25pt double; white-space: nowrap; vertical-align: bottom">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">(37,396)</td> <td style="white-space: nowrap"> </td> <td style="border-bottom: black 2.25pt double; white-space: nowrap; vertical-align: bottom">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">(26,585)</td> </tr> </table> The provision for income taxes consisted of the following: <table cellpadding="0" cellspacing="3" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr> <td> </td> <td style="white-space: nowrap"> </td> <td colspan="2" id="xdx_491_20250101__20251231_z1dCcbnBmop5" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">For the year ended December 31, 2025</td> <td style="white-space: nowrap"> </td> <td colspan="2" id="xdx_49E_20240101__20241231_z7frE5xqiBJ" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">For the year ended December 31, 2024</td> <td style="white-space: nowrap"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 65%">Current:</td> <td style="white-space: nowrap; width: 1%"> </td> <td style="white-space: nowrap; vertical-align: bottom; width: 1%">$</td> <td style="width: 15%"> </td> <td style="white-space: nowrap; width: 1%"> </td> <td style="white-space: nowrap; vertical-align: bottom; width: 1%">$</td> <td style="width: 15%"> </td> <td style="white-space: nowrap; width: 1%"> </td></tr> <tr id="xdx_40C_eus-gaap--CurrentFederalTaxExpenseBenefit_zF0QzgslxO7k" style="background-color: white"> <td style="vertical-align: top">- United States</td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="white-space: nowrap"> </td></tr> <tr style="background-color: #CCEEFF"> <td> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td> </td> <td style="white-space: nowrap"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top">Deferred:</td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td> </td> <td style="white-space: nowrap"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_zcRzXXsHIUZk" style="background-color: #CCEEFF"> <td style="vertical-align: top">- United States</td> <td style="white-space: nowrap"> </td> <td style="border-bottom: black 1pt solid; white-space: nowrap"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">-</td> <td style="white-space: nowrap"> </td> <td style="border-bottom: black 1pt solid; white-space: nowrap"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">-</td> <td style="white-space: nowrap"> </td></tr> <tr style="background-color: white"> <td> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td> </td> <td style="white-space: nowrap"> </td></tr> <tr id="xdx_401_eus-gaap--IncomeTaxExpenseBenefit_iT_zlWv7NPRemh4" style="background-color: #CCEEFF"> <td style="vertical-align: top">Income tax expense</td> <td style="white-space: nowrap"> </td> <td style="border-bottom: black 2.25pt double; white-space: nowrap; vertical-align: bottom">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">-</td> <td style="white-space: nowrap"> </td> <td style="border-bottom: black 2.25pt double; white-space: nowrap; vertical-align: bottom">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">-</td> <td style="white-space: nowrap"> </td></tr> </table>

-37396

-26585

-37396

-26585

The provision for income taxes consisted of the following: <table cellpadding="0" cellspacing="3" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr> <td> </td> <td style="white-space: nowrap"> </td> <td colspan="2" id="xdx_491_20250101__20251231_z1dCcbnBmop5" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">For the year ended December 31, 2025</td> <td style="white-space: nowrap"> </td> <td colspan="2" id="xdx_49E_20240101__20241231_z7frE5xqiBJ" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">For the year ended December 31, 2024</td> <td style="white-space: nowrap"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 65%">Current:</td> <td style="white-space: nowrap; width: 1%"> </td> <td style="white-space: nowrap; vertical-align: bottom; width: 1%">$</td> <td style="width: 15%"> </td> <td style="white-space: nowrap; width: 1%"> </td> <td style="white-space: nowrap; vertical-align: bottom; width: 1%">$</td> <td style="width: 15%"> </td> <td style="white-space: nowrap; width: 1%"> </td></tr> <tr id="xdx_40C_eus-gaap--CurrentFederalTaxExpenseBenefit_zF0QzgslxO7k" style="background-color: white"> <td style="vertical-align: top">- United States</td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="white-space: nowrap"> </td></tr> <tr style="background-color: #CCEEFF"> <td> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td> </td> <td style="white-space: nowrap"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top">Deferred:</td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td> </td> <td style="white-space: nowrap"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_zcRzXXsHIUZk" style="background-color: #CCEEFF"> <td style="vertical-align: top">- United States</td> <td style="white-space: nowrap"> </td> <td style="border-bottom: black 1pt solid; white-space: nowrap"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">-</td> <td style="white-space: nowrap"> </td> <td style="border-bottom: black 1pt solid; white-space: nowrap"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">-</td> <td style="white-space: nowrap"> </td></tr> <tr style="background-color: white"> <td> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td> </td> <td style="white-space: nowrap"> </td></tr> <tr id="xdx_401_eus-gaap--IncomeTaxExpenseBenefit_iT_zlWv7NPRemh4" style="background-color: #CCEEFF"> <td style="vertical-align: top">Income tax expense</td> <td style="white-space: nowrap"> </td> <td style="border-bottom: black 2.25pt double; white-space: nowrap; vertical-align: bottom">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">-</td> <td style="white-space: nowrap"> </td> <td style="border-bottom: black 2.25pt double; white-space: nowrap; vertical-align: bottom">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">-</td> <td style="white-space: nowrap"> </td></tr> </table>

As of December 31, 2025 and 2024, deferred tax assets consist of: <table cellpadding="0" cellspacing="3" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr> <td style="width: 76%"> </td> <td style="white-space: nowrap; width: 1%"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; width: 1%; text-align: center"> </td> <td id="xdx_491_20251231_zAE6ClaeQ333" style="border-bottom: black 1pt solid; width: 9%; padding-bottom: 8pt; text-align: center">As of December 31, 2025</td> <td style="white-space: nowrap; width: 1%; text-align: center"> </td> <td style="white-space: nowrap; width: 1%; text-align: center"> </td> <td style="border-bottom: black 1pt solid; width: 1%; text-align: center"> </td> <td id="xdx_496_20241231_z6wVt3kKiZr3" style="border-bottom: black 1pt solid; width: 9%; padding-bottom: 8pt; text-align: center">As of December 31, 2024</td> <td style="white-space: nowrap; width: 1%"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top">Deferred tax assets:</td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap; vertical-align: bottom"> </td> <td> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap; vertical-align: bottom"> </td> <td> </td> <td style="white-space: nowrap"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top">Net operating loss carryforwards</td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td> </td> <td style="white-space: nowrap"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_zdWJorzJh1Qh" style="background-color: #CCEEFF"> <td style="vertical-align: top">- United States of America</td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap">$</td> <td style="vertical-align: bottom; text-align: right">19,367</td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap">$</td> <td style="vertical-align: bottom; text-align: right">11,514</td> <td style="white-space: nowrap"> </td></tr> <tr style="background-color: white"> <td> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td> </td> <td style="white-space: nowrap"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_zb8cO4dDXPqe" style="background-color: #CCEEFF"> <td style="vertical-align: top">Less: valuation allowance</td> <td style="white-space: nowrap"> </td> <td style="border-bottom: black 1pt solid; white-space: nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> (19,367</td> <td style="white-space: nowrap">) </td> <td style="white-space: nowrap"> </td> <td style="border-bottom: black 1pt solid; white-space: nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: right">(11,514</td> <td style="white-space: nowrap">) </td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsNet_iTI_ztUjdYpLHx29" style="background-color: white"> <td style="vertical-align: top">Deferred tax assets</td> <td style="white-space: nowrap"> </td> <td style="border-bottom: black 2.25pt double; white-space: nowrap; vertical-align: bottom">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">-</td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td style="border-bottom: black 2.25pt double; white-space: nowrap; vertical-align: bottom">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">-</td> <td style="white-space: nowrap"> </td></tr> </table>

19367

11514

19367

11514

6. SUBSEQUENT EVENTS On April 20, 2026, the Company obtained an amount of $7,178 as loan from a non-related party for operating use, that loan is non-interest bearing with no-fixed repayment term, and due on demand.

7178