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false false false false 10-K true 2026-03-31 false 333-286798 ESSENCE ARRAY INC. WY 37-2143040 2 Queen’s Club Gardens Suite 7 Yarrell Mansions London W14 9TB GB 646 456-1207 No No Yes Yes Non-accelerated Filer true true false false 7029095 Cybersecurity risk management is part of the Company’s overall risk management. Our cybersecurity risk management is designed to provide a framework for handling cybersecurity threats and incidents, including threats and incidents associated with the use of services provided by third-party service providers. We rely on the cybersecurity protections of many of our third party service providers. Our primary third party service providers, utilize two (2) factor authorization as well as login and password protections with email verifications. Our Board has overall oversight responsibility for our risk management, including our cybersecurity risk management. Management is responsible for identifying, considering and assessing material cybersecurity risks on an ongoing basis, establishing processes to ensure that such potential cybersecurity risk exposures are monitored. We have not experienced any cybersecurity incidents in fiscal year 2026. Aloba, Awomolo & Partners 7275 Ibadan, Nigeria

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NOTE 1 - ORGANIZATION AND BUSINESS ESSENCE ARRAY INC. (the “Company”) was incorporated under the laws of the State of Wyoming on March 29, 2024. The Company’s fiscal year ends on March 31. The Company is a startup engaged in the sourcing and distribution of natural health and beauty products.

NOTE 2 - GOING CONCERN The Company has generated limited revenue of $18,430 during the year ended March 31, 2026; however, it has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. As of March 31, 2026, the Company had a cash balance of $34,781 and has incurred a net loss of $3,065. The Company expects to continue incurring losses and negative cash flows from operations for the foreseeable future and will require additional financing to fund its operations and meet its obligations. These conditions raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that these financial statements are issued. Management plans to address this uncertainty by raising additional capital through equity or debt financing. However, there can be no assurance that such financing will be available on acceptable terms, if at all. These financial statements do not include any adjustments that might result from the outcome of this uncertainty.

18430

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NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). New Accounting Pronouncements Management continues to evaluate the impact of recently issued but not yet effective accounting pronouncements and will adopt them as required. No recently issued accounting standards are expected to have a material impact on the Company’s financial statements. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid investments with original maturities of three months or less at the date of acquisition to be cash equivalents. As of March 31, 2026, the Company has $34,781 in the bank account. Rounding Policy All amounts in these financial statements are presented in U.S. dollars and rounded to the nearest dollar, unless otherwise indicated. Foreign Currency Transactions The Company’s functional currency is the U.S. dollar. Transactions denominated in foreign currencies are recorded at the exchange rate in effect on the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are remeasured at each reporting date using the closing exchange rate. Any resulting exchange gains or losses are recognized in the statement of operations under “Foreign Exchange Gain/Loss.” Revenue Recognition During the year ended March 31, 2026, the Company had $18,430 in revenue. The Company recognizes revenue in accordance with Accounting Standards Codification (ASC) 606, Revenue from Contracts with Customers. Revenue is recognized when the service has been fully performed, delivered to the customer, and payment has been received or is reasonably assured. Income Taxes The Company accounts for income taxes under the asset and liability method in accordance with ASC 740, Income Taxes. Deferred tax assets and liabilities are recognized for the future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for net operating losses (“NOLs”) and credit carryforwards. A valuation allowance is established when necessary to reduce deferred tax assets to the amount expected to be realized. As of March 31, 2026, the Company had not generated taxable income, and no provision for income taxes has been recorded. Fair Value of Financial Instruments The Company follows ASC 820, Fair Value Measurements, and ASC 825, Financial Instruments, which require disclosure of fair value for certain financial instruments. These standards establish a framework for measuring fair value and provide a hierarchy for classifying the inputs used. Fair value estimates are based on market assumptions and relevant information available to management as of March 31, 2026. Earnings per Share The Company follows ASC 260, Earnings Per Share, which governs the presentation of basic and diluted earnings per share. Basic earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding during the reporting period. Since the Company has no potentially dilutive securities, basic and diluted loss per share are the same.

The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”).

Management continues to evaluate the impact of recently issued but not yet effective accounting pronouncements and will adopt them as required. No recently issued accounting standards are expected to have a material impact on the Company’s financial statements.

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.

The Company considers all highly liquid investments with original maturities of three months or less at the date of acquisition to be cash equivalents. As of March 31, 2026, the Company has $34,781 in the bank account.

34781

All amounts in these financial statements are presented in U.S. dollars and rounded to the nearest dollar, unless otherwise indicated.

The Company’s functional currency is the U.S. dollar. Transactions denominated in foreign currencies are recorded at the exchange rate in effect on the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are remeasured at each reporting date using the closing exchange rate. Any resulting exchange gains or losses are recognized in the statement of operations under “Foreign Exchange Gain/Loss.”

During the year ended March 31, 2026, the Company had $18,430 in revenue. The Company recognizes revenue in accordance with Accounting Standards Codification (ASC) 606, Revenue from Contracts with Customers. Revenue is recognized when the service has been fully performed, delivered to the customer, and payment has been received or is reasonably assured.

18430

The Company accounts for income taxes under the asset and liability method in accordance with ASC 740, Income Taxes. Deferred tax assets and liabilities are recognized for the future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for net operating losses (“NOLs”) and credit carryforwards. A valuation allowance is established when necessary to reduce deferred tax assets to the amount expected to be realized. As of March 31, 2026, the Company had not generated taxable income, and no provision for income taxes has been recorded.

The Company follows ASC 820, Fair Value Measurements, and ASC 825, Financial Instruments, which require disclosure of fair value for certain financial instruments. These standards establish a framework for measuring fair value and provide a hierarchy for classifying the inputs used. Fair value estimates are based on market assumptions and relevant information available to management as of March 31, 2026.

The Company follows ASC 260, Earnings Per Share, which governs the presentation of basic and diluted earnings per share. Basic earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding during the reporting period. Since the Company has no potentially dilutive securities, basic and diluted loss per share are the same.

NOTE 4 - CAPITAL STOCK The Company has 100,000,000 shares of common stock authorized with a par value of $0.001 per share. As of March 31, 2026, the Company had 7,029,095 shares issued and outstanding for total proceeds of $36,595, including $5,000 received in April 2025 relating to prior period subscription receivable.

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NOTE 5 - RELATED PARTY TRANSACTIONS From inception (March 29, 2024) through March 31, 2025, the Company relied on funding from its sole officer and director for its initial operations. During this period, the director advanced $473 in general and administrative expenses on behalf of the Company. On March 28, 2025, pursuant to a Subscription Agreement, the Company issued 5,473,000 shares of common stock at $0.001 per share to the director for total consideration of $5,473. Of this amount, $473 was applied against advances previously provided by the director, and $5,000 was subscribed in cash but remained outstanding as of March 31, 2025, and was reflected as a subscription receivable on the balance sheet. The $5,000 was collected in April 2025 and is reflected as cash provided by financing activities during the year ended March 31, 2026. Subsequent to March 31, 2025, the director made additional advances to the Company. As of March 31, 2026, the amount outstanding from such advances was $6,200. There is no formal written commitment from the director or any related party to provide ongoing financial support, and no promissory notes have been issued.

473

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NOTE 6 - SUBSEQUENT EVENTS The Company evaluated all events and transactions that occurred after March 31, 2026 to the date the financial statements were available to be issued. During this period, the Company did not identify any subsequent events that would require adjustment to, or disclosure in, the financial statements.