10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark One)

x QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended March 31, 2026

or

¨ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from to

Commission File Number 000-50098

PUBLIC COMPANY MANAGEMENT CORPORATION

(Exact name of registrant as specified in its charter)

Nevada	88-0493734
(State or other jurisdiction	(IRS Employer Identification No.)
of incorporation)

9340 Wilshire Boulevard,  Suite 203
Beverly Hills, CA	90212
(Address of principal executive offices)	( Zip Code)

Registrant’s Telephone Number, Including Area Code:  310.862.1957

Securities registered pursuant to the Exchange Act:

Title of each class	Trading Symbol(s)	Name of each exchange on which registered
Common Stock, $0.001 par value per share	PCMC	OTC Market

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes x No ¨

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).  Yes x No ¨

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer	¨	Accelerated filer	¨
Non-accelerated filer	¨	Smaller reporting company	x
		Emerging growth company	¨

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ¨

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).  x

As of May 11, 2026, the registrant had 34,276,816 shares of common stock issued and outstanding.

		Page
Part I.  Financial Information
Item 1.	Financial Statements	2
Balance Sheets		2
Statements of Operations		3
Statements of Changes in Stockholders’ Deficit		4
Statements of Cash Flows		6
Notes to the Unaudited Condensed Financial Statements		7
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	14
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	17
Item 4.	Controls and Procedures	17
Part II. Other Information
Item 1.	Legal Proceedings	19
Item 1A.	Risk Factors	19
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	19
Item 4.	Mine Safety Disclosures	19
Item 5.	Other Information	19
Item 6.	Exhibits	20
Signatures		20

SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS

This Form 10-Q contains certain statements which are forward-looking in nature and are based on the current beliefs of our management as well as assumptions made by and information currently available to management, general trends in our operations or financial results, plans, expectations, estimates and beliefs. In addition, when used in this Form 10-Q, the words “may,” “could,” “should,” “anticipate,” “believe,” “estimate,” “expect,” “intend,” “plan,” “predict,” and similar expressions and their variants, as they relate to us or our management, may identify forward-looking statements. These statements reflect our judgment as of the date of this Form 10-Q with respect to future events, the outcome of which is subject to risks. We have attempted to identify, in context, certain of the factors that we believe may cause actual future experience and results to differ materially from our current expectations, which may have a significant impact on our business, operating results, financial condition or your investment in our common stock, as described in Part I, Item 1A entitled “Risk Factors” in our Annual Report on Form 10-K for the year ended September 30, 2025 filed on February 4, 2026 and those identified in other documents that we may subsequently file from time to time with Securities and Exchange Commission (“SEC”).

We believe that it is important to communicate our future expectations to our investors. However, there may be events in the future that we are not able to accurately predict or control and that may cause our actual results to differ materially from the expectations we describe in our forward-looking statements. You should not place undue reliance on forward-looking statements, which apply only as of the date of this Form 10-Q.

Except as required by applicable law, including the rules and regulations of the SEC, we undertake no obligation, and expressly disclaim any duty, to publicly update or revise forward-looking statements, whether as a result of any new information, future events or otherwise. Although we believe the expectations reflected in the forward-looking statements are reasonable as of the date of this 10-Q, our statements are not guarantees of future results, levels of activity, performance, or achievements, and actual outcomes and results may differ materially from those expressed in, or implied by, any of our statements.

1

Item 1. Financial Statements

PUBLIC COMPANY MANAGEMENT CORPORATION

BALANCE SHEETS

	March 31, 2026 (unaudited)			September 30, 2025 *
Assets
Current assets
Cash	$	15,052		$	234,405
Note receivable		-			33,237
Total Current Assets		15,052			267,642
Total Assets	$	15,052		$	267,642
Liabilities and Stockholders’ Deficit
Current liabilities
Accounts payable and accrued expenses	$	29,060		$	25,475
Accounts payable and accrued expenses - related party		4,799			4,799
Accrued interest payable – related party		-			94,529
Note payable – related party		279,484			350,000
Total Current Liabilities		313,343			474,803
Total Liabilities		313,343			474,803
Stockholders’ deficit
Preferred Stock, 50,000,000 authorized at $0.001 par value; zero   shares issued and outstanding at March 31, 2026 and September 30, 2025		-			-
Common Stock, 500,000,000 authorized at $0.001 par value; 34,276,816  shares issued and outstanding at March 31, 2026 and September 30, 2025		34,277			34,277
Additional paid-in capital		5,494,739			5,494,739
Accumulated deficit		(5,827,307	)		(5,736,177	)
Total stockholders’ deficit		(298,291	)		(207,161	)
Total liabilities and stockholders’ deficit	$	15,052		$	267,642

* Derived from Audited information

The accompanying notes are an integral part of these financial statements.

2

PUBLIC COMPANY MANAGEMENT CORPORATION

STATEMENTS OF OPERATIONS

(UNAUDITED)

	For the Three Months Ended						For the Six Months Ended
	March 31,			March 31,			March 31,			March 31,
	2026			2025			2026			2025
Revenues
Revenues	$	-		$	-		$	-		$	-
Operating expenses
General and administrative expenses		76,588			18,530			92,938			36,242
Total Operating Expenses		76,588			18,530			92,938			36,242
(Loss) from operations		(76,588	)		(18,530	)		(92,938	)		(36,242	)
Other income (expense)
Interest income		3,356			-			5,308			-
Interest expense		(875	)		(2,625	)		(3,500	)		(5,250	)
Total Other Expense		2,481			(2,625	)		1,808			(5,250	)
Net (loss)	$	(74,107	)	$	(21,155	)	$	(91,130	)	$	(41,492	)
Basic and Diluted income (loss) per share
Basic and diluted income per share	$	(0.00	)		(0.00	)	$	(0.00	)	$	(0.00	)
Weighted average number of shares outstanding basic and diluted		34,276,816			34,276,816			34,276,816			34,276,816

The accompanying notes are an integral part of these financial statements.

3

PUBLIC COMPANY MANAGEMENT CORPORATION

STATEMENTS OF CHANGES IN STOCKHOLDERS’ DEFICIT

FOR THE THREE AND SIX MONTHS ENDED MARCH 31, 2026 AND 2025

(UNAUDITED)

For the Three Months Ended March 31, 2026

	Preferred Stock				Common Stock				Additional Paid-In		Accumulated			Total Stockholders’
	Shares		Amount		Shares		Amount		Capital		Deficit			(Deficit)
Balances at December 31, 2025		-	$	-		34,276,816	$	34,277	$	5,494,739	$	(5,753,200	)	$	(224,184	)
Net loss		-		-		-		-		-		(74,107	)		(74,107	)
Balances at March 31, 2026		-	$	-		34,276,816	$	34,277	$	5,494,739	$	(5,827,307	)	$	(298,291	)

For the Three Months Ended March 31, 2025

									Additional		Accumulated			Total Stockholders’
	Preferred Stock				Common Stock				Paid-In		Deficit			(Deficit)
	Shares		Amount		Shares		Amount		Capital		Restated			Restated
Balances at December 31, 2024		-	$	-		34,276,816	$	34,277	$	5,194,739	$	(5,652,697	)	$	(423,681	)
Net loss		-		-		-		-		-		(21,155	)		(21,155	)
Balances at March 31, 2025		-	$	-		34,276,816	$	34,277	$	5,194,739	$	(5,673,852	)	$	(444,836	)

For the Six Months Ended March 31, 2026

	Preferred Stock				Common Stock				Additional Paid-In		Accumulated			Total Stockholders’
	Shares		Amount		Shares		Amount		Capital		Deficit			(Deficit)
Balances at September 30, 2025		-	$	-		34,276,816	$	34,277	$	5,494,739	$	(5,736,177	)	$	(207,161	)
Net loss		-		-		-		-		-		(91,130	)		(91,130	)
Balances at March 31, 2026		-	$	-		34,276,816	$	34,277	$	5,494,739	$	(5,827,307	)	$	(298,291	)

4

For the Six Months Ended March 31, 2025

									Additional		Accumulated			Total Stockholders’
	Preferred Stock				Common Stock				Paid-In		Deficit			(Deficit)
	Shares		Amount		Shares		Amount		Capital		Restated			Restated
Balances at September 30, 2024		-	$	-		34,276,816	$	34,277	$	5,194,739	$	(5,632,360	)	$	(403,344	)
Net loss		-		-		-		-		-		(41,492	)		(41,492	)
Balances at March 31, 2025		-	$	-		34,276,816	$	34,277	$	5,194,739	$	(5,673,852	)	$	(444,836	)

The accompanying notes are an integral part of these financial statements.

5

PUBLIC COMPANY MANAGEMENT CORPORATION

STATEMENTS OF CASH FLOWS

(UNAUDITED)

	For the Six Months Ended
	March 31,
	2026			2025 Restated
Cash flows from operating activities
Net loss	$	(91,130	)	$	(41,492	)
Adjustments to reconcile net loss to net cash used in operating activities:
Changes in operating assets and liabilities
Accrued interest receivable		(5,308	)		-
Accounts payable and accrued expenses		3,585			(3,643	)
Accounts payable and accrued expenses – related party		-			(40,433	)
Accrued interest payable – related party		3,500			5,250
Net cash used in operating activities		(89,353	)		(80,318	)
Cash flows from investing activities
Note receivable, related party		(130,000	)		-
Net cash used in investing activities		(130,000	)		-
Cash flows from financing activities		-
Contributed capital		-			225,000
Net cash used in financing activities		-			225,000
Net decrease in cash		(219,353	)		144,682
Cash, beginning of period		234,405			100,035
Cash, end of period	$	15,052		$	244,717
SUPPLEMENTAL DISCLOSURE:
Interest paid	$	-		$	-
Income taxes paid	$	-		$	-
NON-CASH TRANSACTIONS
Note receivable and accrued interest offset against Note Payable and accrued interest – related party	$	168,545		$	-

The accompanying notes are an integral part of these financial statements.

6

PUBLIC COMPANY MANAGEMENT CORPORATION

NOTES TO THE UNAUDITED FINANCIAL STATEMENTS

FOR THE SIX MONTHS ENDED MARCH 31, 2026

NOTE 1 – NATURE OF BUSINESS AND SUMMARY OF ACCOUNTING POLICIES

Nature of Business

Public Company Management Corporation ("Company”), a Nevada corporation, was formed on October 26, 2000. On October 1, 2004, MyOffiz, Inc. ("MyOffiz") entered into an Exchange Agreement with the certain controlling shareholders of GoPublicToday.com, Inc., Pubco WhitePapers, Inc., and Public Company Management Services, Inc. The Company was the holding company for, and conducted its operations through, its subsidiary companies. The terms "we" and "our" refers to the Company and its subsidiaries unless otherwise stated.

Pursuant to the Exchange Agreement, MyOffiz acquired approximately 92.1% of the outstanding shares of GoPublicToday.com, Inc., all of the outstanding shares of Pubco WhitePapers, Inc., and all of the outstanding shares of Public Company Management Services, Inc in exchange for the new issuance of an aggregate of 15,326,650 of MyOffiz's common stock. Subsequent to the Exchange Agreement, MyOffiz obtained 100% of the partially owned subsidiaries, changed its fiscal year end from June 30 to September 30, and changed its name to Public Company Management Corporation.

The Company was a management consulting firm that educated and assisted small businesses to improve their management, corporate governance, regulatory compliance, and other business processes, with a focus on capital market participation. The Company offered the following services to its clients at various stages of the business lifecycle:

· Educational products to improve business processes or explore entering the capital markets;

· Startup consulting to early-stage companies planning for growth;

· Management consulting to companies seeking to enter the capital markets via self-underwriting or direct public offering or to move from one capital market to another; and

· Compliance services to fully reporting, publicly traded companies.

The Company generated revenues primarily from consulting services that it provided to private company clients seeking to become fully reporting, publicly traded companies. The Company also generated revenue from regulatory compliance services that the Company was providing to public company clients that are required to file periodic and other reports with the Securities and Exchange Commission (“SEC”). The Company would be paid a flat fee for these services, which generally consisted of cash and restricted shares of the Company’s clients’ common stock.

Predicated upon the economic recession of 2008, commencing with the subprime mortgage crisis and bank crisis, a significant increase in housing foreclosures ultimately caused the stock market to crash in September 2008. At that time, and prior, the Company faced competition from a large number of consulting firms, investment banks, venture capitalists, merchant banks, financial advisors, and other similar management consulting and regulatory compliance services firms. Due to (i) the inability to raise funds in the marketplace and (ii) the intense competition in every aspect of the Company’s business, the Company was unable to operate profitably.

7

Basis of Preparation

The accompanying financial statements include the financial information of Public Company Management Corporation (“PCMC”, the “Company”) have been prepared in accordance with the instructions to financial reporting as prescribed by the Securities and Exchange Commission (the “SEC”). They do not include all information and footnotes required by United States generally accepted accounting principles (US GAAP) for complete financial statements. However, except as disclosed herein, there has been no material change in the information disclosed in the notes to the financial statements for the year ended September 30, 2025 included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission on February 4, 2026. These unaudited financial statements are condensed and should be read in conjunction with those financial statements included in the Form 10-K and interim disclosures generally do not repeat those in the annual statements. In the opinion of management, all adjustments considered necessary for a fair presentation, consisting solely of normal recurring adjustments, have been made. Operating results for the three and six months ended March 31, 2026 are not necessarily indicative of the results that may be expected for the year ending September 30, 2026.

Restatement of Financial Statements

The Company identified an error in its accounting related to payments made for services in the three months ended September 30, 2024, which affected the results for the three months ended December 31, 2024. Please refer to Note 9 of the Company’s financial statements for the years ended September 30, 2025 and 2024 that were included with the Company’s Form 10-K filed on February 4, 2026 for additional details regarding the restatement.

Restatement Adjustments

The Company’s accompanying restated financial statements for the six months ended December 31, 2024 incorporate adjustments related to its general and administrative expenses. The table below presents the effect of the restatement adjustments:

	Six Months Ended March 31, 2025			Adjustments		Six Months Ended March 31, 2025 Restated
General and administrative expenses	$	(42,242	)	$	6,000	$	(36,242	)
Other expense		(5,250	)		-		(5,250	)
Net income	$	(47,492	)	$	6,000	$	(41,492	)

Net cash flows used in operating, investing and financing activities for the six months ended March 31, 2025 did not materially change as a result of the misstatement.

Use of Estimates

The preparation of financial statements in conformity with GAAP requires the use of estimates and assumptions by management in determining the reported amounts of assets and liabilities, disclosures of contingent liabilities at the date of the 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

PCMC considers all highly liquid investments purchased with an original maturity of three months or less to be cash and cash equivalents.

Note Receivable

On August 30, 2025, and October 24, 2025, the Company entered into a promissory note with Physicians Capital Management Corporation, a Maryland corporation, in connection with a short-term financing arrangement of $33,000 and $130,000, respectively. Under the terms of the notes, Physicians Capital agreed to repay principal plus simple interest at a rate of 10% per annum, with all unpaid principal and accrued interest due on demand or, if not demanded earlier, on March 31, 2026.

On March 31, 2026, the Company entered into a Note Transfer and Settlement Agreement, where the Company assigned, to be effective as of February 15, 2026, this Note Receivable and accrued interest of $163,000 and $5,545, respectively, to Specialty Capital Lenders LLC (“Specialty”) in partial satisfaction of the Note Payable to Specialty (See NOTE 3). At March 31, 2026, the balance receivable on this Note Receivable was zero and effective February 15, 2026, the Note Payable to Specialty was reduced by a corresponding amount of $168,545.

8

Stock-Based Compensation

The Company accounts for stock-based compensation to employees in accordance with ASC 718 requiring employee equity awards to be accounted for under the fair value method. Accordingly, share-based compensation is measured at grant date, based on the fair value of the award and is recognized as expense over the requisite employee service period. The Company accounts for stock-based compensation to other than employees in accordance with ASU 2019-07 Equity instruments issued to other than employees are valued at the earlier of a commitment date or upon completion of the services, based on the fair value of the equity instruments and is recognized as expense over the service period. The Company estimates the fair value of share-based payments using the Black-Scholes option-pricing model for common stock options and the closing price of the company’s common stock for common share issuances. No share-based payments were issued during the six months ended March 31, 2026 and 2025.

Revenue Recognition

The core principles of revenue recognition under ASC 606 include the following five criteria:

1. Identify the contract with the customer

Contract with our customers may be oral, written, or implied. A written and signed invoice stating the terms and conditions is the Company’ preferred method. The terms of a written contract may be contained within the body of an invoice or in an email. No work is commenced without an understanding between the Company and our client that a valid contract exists.

2. Identify the performance obligations in the contract

Our sales and account management teams define the scope of services to be offered, to ensure all parties are in agreement and obligations are being delivered to the customer as promised. The performance obligation may not be fully identified in a mutually signed contract, but may be outlined in email correspondence, face-to-face meetings, additional proposals or scopes of work, or phone conversations.

3. Determine the transaction price

Pricing is discussed and identified by the operations team prior to submitting an invoice to the customer.

4. Allocate the transaction price to the performance obligations in the contract

If a contract involves multiple obligations, the transaction pricing is allocated accordingly, during the performance obligation phase.

5. Recognize revenue when (or as) we satisfy a performance obligation

The Company recognizes revenue when we satisfy a performance obligation by transferring a promised good or service to a customer.

Accounts Receivable and Allowance for Doubtful Accounts

The Company establishes an allowance for bad debts through a review of several factors including historical collection experience, current aging status of the customer accounts, and financial condition of our customers. The Company does not generally require collateral for our accounts receivable. There were no accounts receivable and allowance for doubtful accounts as of March 31, 2026 and September 30, 2025. 

Contributed capital

The Company received unsecured advances from unrelated parties for working capital which the Company has no legal obligation to repay so have been booked to additional paid-in capital.

9

Property and Equipment

Property and equipment are carried at the cost of acquisition or construction and depreciated over the estimated useful lives of the assets. Costs associated with repair and maintenance are expensed as incurred. Costs associated with improvements which extend the life, increase the capacity or improve the efficiency of our property and equipment are capitalized and depreciated over the remaining life of the related asset. Gains and losses on dispositions of equipment are reflected in operations. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets.

Impairment of Long-Lived Assets

The Company reviews the carrying value of its long-lived assets annually or whenever events or changes in circumstances indicate that the historical-cost carrying value of an asset may no longer be appropriate. The Company assesses recoverability of the asset by comparing the undiscounted future net cash flows expected to result from the asset to its carrying value. If the carrying value exceeds the undiscounted future net cash flows of the asset, an impairment loss is measured and recognized. An impairment loss is measured as the difference between the net book value and the fair value of the long-lived asset. Fair value is determined based on either expected future cash flows at a rate we believe incorporates the time value of money. The Company had no long-term assets and no indications of impairments were identified in the reported periods in 2026 or 2025.

Basic and Diluted Net (Loss) per Share

	Six			Three			Six			Three
	Months Ended			Months Ended			Months Ended			Months Ended
	March 31,			March 31,			March 31,			March 31,
	2026			2026			2025			2025
Numerator:
Net Loss attributable to common shareholders of PCMC	$	(91,130	)	$	(74,107	)	$	(41,492	)	$	(21,155	)
Denominator:
Weighted average common and common equivalent shares outstanding – basic and diluted		34,276,816			34,276,816			34,276,816			34,276,816
Loss per Share attributable to PCMC
Basic and Diluted	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	(0.00	)

When an entity has a net loss, it is prohibited from including potential common shares in the computation of diluted per share amounts. Accordingly, we have utilized basic shares outstanding to calculate both basic and diluted loss per share for the six months ended March 31, 2026 and 2025. The number of potential anti-dilutive shares excluded from the calculation shares for the period ended March 31, 2026 is zero .

Income Taxes

Uncertain tax position

The Company also follows the guidance related to accounting for income tax uncertainties. In accounting for uncertainty in income taxes, the Company recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more likely than not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the relevant tax authority. No liability for unrecognized tax benefits was recorded as of March 31, 2026 and September 30, 2025.

10

Fair Value of Financial Instruments

The ASC guidance for fair value measurements and disclosure establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are described below:

Level 1 Inputs – Quoted prices for identical instruments in active markets.

Level 2 Inputs – Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations whose inputs are observable or whose significant value drivers are observable.

Level 3 Inputs – Instruments with primarily unobservable value drivers. The Company has no Level 3 Inputs.

The Company’s financial instruments consist of cash and cash equivalents, accounts payable and debt. The carrying amount of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements.

Related Party Transactions

The Company follows ASC 850, Related Party Disclosures, for the identification of related parties and disclosure of related party transactions. Related party note and interest balances as of March 31, 2026 and September 30, 2025 were $279,484 and $444,529, respectively (See NOTE 3) and related party accrued liabilities as of March 31, 2026 and September 30, 2025 of $4,799 and $4,799, respectively (see Note 4. Related Party Transactions).

Research and Development

The Company incurred no expenses for research and development cost for the three and six months ended March 31, 2026 and 2025.

Advertising Cost

The Company incurred no expenses for advertisement for the three and six months ended March 31, 2026 and 2025.

Depreciation

The Company had no depreciation expense for the three and six months ended March 31, 2026 and 2025. 

NOTE 2 – GOING CONCERN

As shown in the accompanying financial statements, PCMC has an accumulated deficit of $5,827,307 since its inception and had a working capital deficit of $298,291 and negative cash flows from operations and limited business operations as of March 31, 2026. These conditions raise substantial doubt as to PCMC’s ability to continue as a going concern. The financial statements do not include any adjustments that might be necessary if PCMC is unable to continue as a going concern.

PCMC continues to review its expense structure reviewing costs and their reduction to move towards profitability. Management plans to continue raising funds through debt and equity financing to fund expenditures or other cash requirements. There can be no assurance that additional financing will be available to the Company on acceptable terms or at all. These financial statements do not give effect to adjustments to assets that would be necessary if the Company is unable to continue as going concern. 

11

NOTE 3 – NOTES PAYABLE

	Original	Due	Interest			March 31,		Sept 30,
Name	Note Date	Date	Rate			2026		2025
Related Party:
Specialty Capital Lenders LLC – Related Party	9/30/2016	12/31/2026		3	%		-		350,000
Specialty Capital Lenders LLC – Related Party	9/30/2016	12/31/2026		4	%		279,484		-
TOTAL							279,484		350,000

During the six months ending March 31, 2026 and 2025, the Company had $3,500 and $5,250 in interest expense, respectively.

On September 30, 2016, the Company issued a Promissory Note to Stephen Brock, the Company’s prior Chief Executive Officer and Director, in the principal amount of three hundred fifty thousand dollars USD ($350,000) (see Note 5. Related Party Transactions). The unpaid principal accrues interest at the rate of three percent (3.00%) per annum, and the note, as extended, matures on December 31, 2026 (the “Maturity Date”). On the Maturity Date, the Company must pay the holder the promissory note the outstanding principal balance together with all accrued and unpaid interest.

On August 3, 2020, the promissory note was assigned by Brock to Specialty Capital Lenders LLC.

As of September 30, 2020, the Company had entered into an Obligation Extension Agreement (“Extension Agreement”) with Specialty Capital Lenders LLC. Pursuant to the terms of the Extension Agreement, the original principal will continue to accrue interest at the rate of three (3%) percent per annum beginning on October 1, 2020. The Extension Agreement shall terminate as of December 31, 2026 at which time all unpaid principal and accrued interest will be due and payable to Specialty Capital Lenders LLC.

The Company may, at its sole discretion, at any time prepay all or any part of the principal amount of the Promissory Note, without premium, but with all accrued interest to the date of prepayment. Partial prepayments will be applied to accrued interest and then to principal.

On March 31, 2026, the Company entered into a Note Transfer and Settlement Agreement, where the Company assigned, to be effective as of February 15, 2026, this Note Receivable and accrued interest of $163,000 and $5,545, respectively, to Specialty Capital Lenders LLC (“Specialty”) in partial satisfaction of the Note Payable to Specialty (See NOTE 1 – Note Receivable). At March 31, 2026, the balance receivable on this Note Receivable was revised and effective February 15, 2026, the Note Payable to Specialty was reduced by a corresponding amount of $168,545. Concurrently with this Agreement, the Company revised the Note with Specialty whereby the $350,000 note and the accrued interest in the amount of $98,029 were offset by the $168,545 with the revised principal amount being $279,484, bearing 4% interest, with no interest accruing from February 15 to July 31, 2026, and the Note due date is December 31, 2026.

As of March 31, 2026 and September 30, 2025, the Company owed $279,484 and $350,000 in principal, respectively, and owed $0 and $94,529 in accrued interest, respectively. 

NOTE 4 – COMMITMENTS AND CONTINGENCIES

The Company is obligated for payments under related party accrued expenses and notes payable. 

NOTE 5 – RELATED PARTY TRANSACTIONS

On August 3, 2020 Specialty Capital Lenders LLC was assigned a $350,000 promissory note by the former note holder and CEO of the Company. As of September 30, 2025, the balance of the promissory note outstanding was $350,000. The balance of accrued interest payable on the note was $97,154 and $94,529 as of September 30, 2025 and 2024, respectively.

12

On March 31, 2026, the Company entered into a Note Transfer and Settlement Agreement, where the Company assigned, to be effective as of February 15, 2026, this Note Receivable and accrued interest of $163,000 and $5,545, respectively, to Specialty Capital Lenders LLC (“Specialty”) in partial satisfaction of the Note Payable to Specialty (See NOTE 1 – Note Receivable). At March 31, 2026, the balance receivable on this Note Receivable was revised and effective February 15, 2026, the Note Payable to Specialty was reduced by a corresponding amount of $168,545. Concurrently with this Agreement, the Company revised the Note with Specialty whereby the $350,000 note and the accrued interest in the amount of $98,029 were offset by the $168,545 with the revised principal amount being $279,484, bearing 4% interest, with no interest accruing from February 15 to July 31, 2026, and the Note due date is December 31, 2026.

As of March 31, 2026 and September 30, 2025, the Company owed $4,799 and $4,799, respectively, to related parties for funds advanced to the Company for general and administrative expenses. 

Related parties were paid consulting fees of $8,100 and $6,000 for the three months ended March 31, 2026 and 2025, respectively, and incurred $20,825 and $26,870 for the six months ended March 31, 2026 and 2025, respectively.

NOTE 6 – CONTRIBUTED CAPITAL

In the six months ended March 31, 2026 and 2025, the Company received proceeds of $nil and $225,000, respectively, in unsecured advances from unrelated parties for working capital which the Company has no legal obligation to repay. Accordingly, these advances are reflected in these financial statements as additional paid-in capital.

NOTE 7 – STOCKHOLDERS’ EQUITY

Preferred Stock

The Company has 50,000,000 shares of preferred stock authorized, $0.001 par value. As of March 31, 2026 and September 30, 2025, the Company has no preferred stock outstanding.

Common Stock

The Company has 500,000,000 shares of common stock authorized, $0.001 par value. As of March 31, 2026 and September 30, 2025, the Company had 34,276,816 shares of common stock outstanding.

The Company issued no shares of common stock in the six months ended March 31, 2026 and 2025.

NOTE 8 – INCOME TAXES

The Company follows ASC 740, Accounting for Income Taxes. During 2009, there was a change in control of the Company. Under section 382 of the Internal Revenue Code such a change in control negates much of the tax loss carry forward and deferred income tax. Deferred income taxes reflect the net tax effects of (a) temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax reporting purposes, and (b) net operating loss carry forwards. For federal income tax purposes, the Company uses the accrual basis of accounting, the same that is used for financial reporting purposes.

The Company’s effective tax rate was 0% for the six months ended March 31, 2026 and 2025, as the Company incurred losses in both periods and maintained a full valuation allowance against its deferred tax assets.

Federal income tax returns have not been examined and reported upon by the Internal Revenue Service and returns of the years since September 30, 2022 are still open.

NOTE 9 – SUBSEQUENT EVENTS

The Company has evaluated subsequent events as of the date of the financial statements were available to be issued and has determined that there are no disclosable subsequent events.

13

ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS.

Management’s Plan of Operation.

The following discussion contains forward-looking statements. Forward-looking statements give our current expectations or forecasts of future events. You can identify these statements by the fact that they do not relate strictly to historical or current facts. The use of words such as “anticipate,” “estimate,” “expect,” “project,” “intend,” “plan,” “believe,” and other words and terms of similar meaning in connection with any discussion of future operating or financial performance. From time to time, the Company may also provide forward-looking statements in other materials that we release to the public.

Overview.

The Company’s current business objective is to seek a business combination with an operating company. The Company intend to use our limited personnel and financial resources in connection with such activities. We will utilize our capital stock, debt or a combination of capital stock and debt, in effecting a business combination. It may be expected that entering into a business combination will involve the issuance of restricted shares of capital stock. The issuance of additional shares of our capital stock may significantly reduce the equity interest of our shareholders, will likely cause a change in control if a substantial number of our shares of capital stock are issued, and most likely will also result in the resignation or removal of our present officer and director and may adversely affect the prevailing market price for our common stock.

If we issued debt securities, it could result in default and foreclosure on our assets if our operating revenues after a business combination were insufficient to pay our debt obligations, acceleration of our obligations to repay the indebtedness even if we have made all principal and interest payments when due if the debt security contained covenants that required the maintenance of certain financial ratios or reserves and any such covenants were breached without a waiver or renegotiations of such covenants, our immediate payment of all principal and accrued interest, if any, if the debt security was payable on demand, and our inability to obtain additional financing, if necessary, if the debt security contained covenants restricting our ability to obtain additional financing while such security was outstanding.

Going Concern.

The Company’s unaudited financial statements for the three and six months ended March 31, 2026 and 2025 and the balance sheet as of March 31, 2026 and September 30, 2025, were prepared using the assumption that we will continue our operations as a going concern. Our independent accountants in their audit report expressed substantial doubt about our ability to continue as a going concern. Our operations are dependent on our ability to raise sufficient capital or complete business combination as a result of which we become profitable. Our financial statements do not include any adjustments that may result from the outcome of this uncertainty.

The Company had not generated any revenues during the periods ended March 31, 2026 and 2025.

The Company had total operating expenses of $76,588 during the three months ended March 31, 2026 and total operating expenses of $18,530 for the three months ended March 31, 2025. The increase due to increased professional fees for audits.

The Company had total operating expenses of $92,938 during the six months ended March 31, 2026 and total operating expenses of $36,242 for the six months ended March 31, 2025. The increase due to increased professional fees for audits.

The Company incurred $875 and $2,625 in interest expense for the three months ending March 31, 2026 and 2025, respectively.

The Company incurred $3,500 and $5,250 interest expense for the six months ending March 31, 2026 and 2025, respectively.

14

The Company had interest income of $3,356 and $0 for the three months ending March 31, 2026 and 2025, respectively.

The Company had interest income of $5,308 and $0 for the three months ending March 31, 2026 and 2025, respectively.

The Company had a net loss of $74,107 and $21,155 for the three months ending March 31, 2026 and 2025, respectively.

The Company had a net loss of $91,130 and $41,492 for the six months ending March 31, 2026 and 2025, respectively.

Liquidity and Capital Resources.

As of March 31, 2026, and through the date hereof, the Company has no business operations and limited cash resources other than that provided by Repository Services LLC and short-term advances. We are dependent upon interim funding to be provided by Repository Services LLC or Specialty Capital Lenders LLC or other investors to pay professional fees and expenses. If the Company require additional financing, the Company cannot predict whether equity or debt financing will become available at terms acceptable to us, if at all. Repository Services LLC has agreed to provide funding as may be required to pay for accounting fees and other administrative expenses of the Company until the Company enters into a business combination. The Company would be unable to continue as a going concern without interim financing provided by Repository Services LLC.

As of March 31, 2026 and September 30, 2025, respectively, the Company had cash of $15,052 and $234,405, respectively.

The Company had a negative cash flow from operations of $89,353 and $80,318 for the six months ended March 31, 2026 and 2025, respectively.

The Company does not currently engage in any business activities that provide cash flow. The costs of investigating and analyzing business combinations, maintaining the filing of Exchange Act reports, the investigation, analyzing, and consummation of an acquisition for an unlimited period of time will be paid from additional money lent to the Company by Repository Services LLC or other investors.

The Company currently plans to satisfy its cash requirements for the next twelve months through its cash on hand and borrowings from Repository Services LLC or Specialty Capital Lenders LLC or entities or individuals affiliated with either and believes it can satisfy its cash requirements so long as the Company are able to obtain financing from these parties. The Company expects that the money borrowed will be used during the next twelve months to satisfy the Company’s operating costs, professional fees and for general corporate purposes.

During the next twelve months, we anticipate incurring costs related to filing of Securities Exchange Act of 1934, as amended, reports, franchise fees, transfer agent fees, registered agent fees, legal fees, accounting fees, and investigating, analyzing, and consummating an acquisition or business combination. The Company estimates that these costs will be in the range of ten to twelve thousand dollars per year, and that the Company will be able to meet these costs as necessary with funds to be advanced or loaned to us by investors or Repository Services LLC and/or Specialty Capital Lenders LLC.

As of March 31, 2026, the Company was obligated to Specialty Capital Lenders LLC for $279,484, with accrued interest of $0, for a total of $279,484 evidenced by a note (See NOTE 3). As of the date hereof, the maturity date of the note was extended to December 31, 2026.

15

Off-Balance Sheet Arrangements.

As of March 31, 2026 and September 30, 2025, the Company did not have any off-balance sheet arrangements as defined in Item 303(a)(4)(ii) of Regulation S-K promulgated under the Securities Exchange Act of 1934, as amended.

Contractual Obligations and Commitments.

As of March 31, 2026 and September 30, 2025, the Company did not have any contractual obligations.

Critical Accounting Policies.

Our significant accounting policies are described in the notes to our financial statements.

16

ITEM 3. QUANTITATIVE AND QUALITIVE DISCLOSURES ABOUT MARKET RISK.

Not Applicable.

ITEM 4. CONTROLS AND PROCEDURES.

Evaluation of Disclosure Controls and Procedures.

Internal control over financial reporting refers to the process designed by, or under the supervision of, our Chief Executive Officer and Chief Financial Officer, and to be effected by the Board of Directors and management (solely Quynh Hoa T. Tran), to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles, and includes those policies and procedures that:

(a) Pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of our assets;

(b) Provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that our receipts and expenditures are being made only in accordance with authorization of our management and directors; and

(c) Provide reasonable assurance regarding prevention or timely detection of unauthorized acquisitions, use or disposition of our assets that could have a material effect on the financial statements.

Internal control over financial reporting cannot provide absolute assurance of achieving financial reporting objectives because of its inherent limitations. It is a process that involves human diligence and compliance and is subject to lapses in judgment and breakdowns resulting from human failures. It also can be circumvented by collusion or improper management override.

Because of such limitations, there is a risk that material misstatements may not be prevented or detected on a timely basis by internal control over financial reporting. However, these inherent limitations are known features of the financial reporting process. Therefore, it is possible to design into the process certain safeguards to reduce, though not eliminate, this risk.

Management is and will be responsible for establishing and maintaining adequate internal control over our financial reporting. To assist and because of lack of personnel, current management has engaged an outside certified public accountant to assist in the financial reporting. Based upon this assessment, management has concluded that our internal control over financial reporting was not effective for the reported then quarter ended.

Our disclosure controls and procedures (as defined in Exchange Act Rule 13a-15(e)) have been designed to provide reasonable assurance that information required to be disclosed in our reports filed or submitted under the Securities Exchange Act of 1934, as amended,, such as this quarterly report on Form 10-Q, is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission's rules and forms. Our disclosure controls and procedures are also designed to ensure that such information is accumulated and communicated to management and our Chief Executive Officer - Chief Financial Officer, to allow timely decisions regarding required disclosure.

Quynh Hoa T. Tran with the assistance of our outside certified public accountant has conducted an evaluation of the effectiveness of our disclosure controls and procedures. The Company cause to perform this evaluation on a quarterly basis so that the conclusions concerning the effectiveness of our disclosure controls and procedures can be reported in our quarterly reports on Form 10-Q and annual report on Form 10-K. Based on this evaluation, the Chief Executive Officer and Chief Financial Officer are required to conclude on the effectiveness of the disclosure controls and procedures as at the end of the quarter covered by the report.

17

Management concluded that our internal controls over disclosure, controls and procedures were not effective. We are taking additional measures to enhance the ability of our systems of disclosure controls and procedures to timely identify and respond to any federal or state substantive changes that are applicable to us.

Changes in Internal Controls.

There were no changes in our internal controls over financial reporting that occurred during the period covered by this report that have materially affected, or is reasonably likely to materially affect, our internal controls over financial reporting.

18

PART II – OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

There are no legal proceedings pending against the Company.

ITEM 1A. RISK FACTORS

In addition to the other information set forth in this quarterly report, careful consideration should be given to the factors discussed in Part I, "Item 1A. Risk Factors" in the Company’s Form 10-K, filed on February 4, 2026, which could materially affect the Company’s business, financial condition or future results. These risks described in the Company’s General Form for Registration of Securities of Small Business Issuers under Section 12(g) of the Securities Exchange Act of 1934 on said Form 10-K may not be the only risks facing the Company. We believe that it is important to communicate our future expectations to our investors. However, there may be events in the future that we are not able to accurately predict or control and that may cause our actual results to differ materially from the expectations we describe in our forward-looking statements. You should not place undue reliance on the forward-looking statements. Except as required by applicable law, including the rules and regulations of the SEC, we undertake no obligation, and expressly disclaim any duty, to publicly update or revise forward-looking statements, whether as a result of any new information, future events or otherwise. Although we believe the expectations reflected in our forward-looking statements are reasonable, our statements are not guarantees of future results, levels of activity, performance, or achievements, and actual outcomes and results may differ materially from those expressed in, or implied by, any of our statements. Additional uncertainties not currently known to the Company or that it currently deems to be immaterial also may materially adversely affect its business, financial condition and/or its plan of operation.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.

Since 2010, there has been no unregistered sales of equity securities.

ITEM 3. DEFAULTS UON SENIOR SECURITIES

Not Applicable

ITEM 4. MINE SAFETY DISCLOSURES.

Not Applicable

ITEM 5. OTHER INFORMATION.

Although the Company’s plan of operation is to acquire an interest in a business opportunity, the Company is not currently engaged in any negotiations to acquire a business opportunity or effectuate a business combination. However, the majority shareholder has had preliminary negotiations that, if consummated, may result in a change in control. This change of control may subsequently result in the Company identifying a business opportunity and consummating a business combination. We have been informed that if, pursuant to any arrangement or understanding with the person or persons acquiring securities in a transaction subject to the Securities Exchange Act of 1934, as amended, any persons are to be elected or designated as our directors, otherwise than at a meeting of security holders, and the persons so elected or designated will constitute a majority of the directors of the Company, then not less than ten (10) days prior to the date any such person or persons take office as a director, or such shorter period prior to the date the Securities and Exchange Commission may authorize upon a showing of good cause therefore, the Company shall make a filing with the Securities and Exchange Commission and comply with the Securities Exchange Act of 1934, as amended. In the event there is any resulting acquisition of a business opportunity, the Securities Exchange Act of 1934, as amended, requires us to provide certain information about significant acquisitions, including audited financial statements.

19

Issuers who are shells and effectuate a reverse merger or business combination between a reporting shell and a private company must be done through a Securities Act registration statement unless a clear exemption applies. A registration under the Securities Act may be required in connection with any reverse merger or business combination. If we are required to file a registration statement and the Company’s registration statement is not declared effective, we will be unable to complete the transaction, and our shareholders may not realize the anticipated benefits of any reverse merger or business combination. Failure to obtain SEC effectiveness could materially delay or permanently prevent the closing, result in increased costs, and could adversely affect the value of the Company’s securities. There can be no assurance that the SEC will declare the Company’s registration statement effective in a timely manner, or at all.

ITEM 6. EXHIBITS.

Exhibit Number	Description
31.1	Certification Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
31.2	Certification Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32.1	Certification Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
101.INS	Inline XBRL Instance Document. The instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document.
101.SCH	Inline XBRL Taxonomy Extension Schema Document.
101.CAL	Inline XBRL Taxonomy Extension Calculation Linkbase Document.
101.LAB	Inline XBRL Taxonomy Extension Label Linkbase Document.
101.PRE	Inline XBRL Taxonomy Extension Presentation Linkbase Document.
101.DEF	Inline XBRL Taxonomy Extension Definition Linkbase Document.
104	Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101).

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

Date:    May 11, 2026	PUBLIC COMPANY MANAGEMENT CORPORATION
	/s/ Quynh Hoa T. Tran
	Quynh Hoa T. Tran,
	President and Chief Executive Officer

20

EX-31.1

Exhibit 31.1

PUBLIC COMPANY MANAGEMENT CORPORATION

OFFICER'S CERTIFICATE PURSUANT TO SECTION 302

I, Quinn Hoa T. Tran, certify that:

1.  I have reviewed this report on Form 10-Q of Public Company Management Corporation;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the small business issuer as of, and for, the periods presented in this report;

4. The small business issuer’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the small business issuer and have:

a. Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the small business issuer, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b. Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c. Evaluated the effectiveness of the small business issuer's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d. Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. The small business owner’s other certifying officer and I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the small business issuer's auditors and the audit committee of the small issuer's board of directors (or persons performing the equivalent functions):

a. All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the small business issuer's ability to record, process, summarize and report financial information; and

b. Any fraud, whether or not material, that involves management or other employees who have a significant role in the small business issuer's internal control over financial reporting. 

Dated: May 11, 2026

By: /s/ Quinn Hoa T. Tran

Quinn Hoa T. Tran,

Chief Executive Officer

(Principal Executive Officer)

EX-31.2

Exhibit 31.2

PUBLIC COMPANY MANAGEMENT CORPORATION

OFFICER'S CERTIFICATE PURSUANT TO SECTION 302

I, Quinn Hoa T. Tran, certify that:

1.  I have reviewed this report on Form 10-Q of Public Company Management Corporation;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the small business issuer as of, and for, the periods presented in this report;

4. The small business issuer’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the small business issuer and have:

a. Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the small business issuer, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b. Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c. Evaluated the effectiveness of the small business issuer's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d. Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. The small business owner’s other certifying officer and I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the small business issuer's auditors and the audit committee of the small issuer's board of directors (or persons performing the equivalent functions):

a. All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the small business issuer's ability to record, process, summarize and report financial information; and

b. Any fraud, whether or not material, that involves management or other employees who have a significant role in the small business issuer's internal control over financial reporting. 

Dated:  May 11, 2026

By: /s/ Quinn Hoa T. Tran

Quinn Hoa T. Tran,

Chief Financial Officer

(Principal Financial Officer)

EX-32.1

Exhibit 32.1

PUBLIC COMPANY MANAGEMENT CORPORATION

CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER

AND PRINCIPAL FINANCIAL AND ACCOUNTING OFFICER

PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

I, Quinn Hoa T. Tran, the undersigned hereby certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, as amended, that, to their knowledge, the Quarterly Report on Form 10-Q of Public Company Management Corporation (the "Company") for the fiscal quarter ended March 31, 2026 (the “Report”), as filed with the Securities and Exchange Commission on the date hereof, fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended, and the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company as of, and for, the periods presented in the Report.

Date:  May 11, 2026

By: /s/ Quinn Hoa T. Tran

Quinn Hoa T. Tran,

Chief Executive Officer

Chief Financial Officer

(Principal Executive and Financial Officer)

XML

Cover - shares	6 Months Ended
	Mar. 31, 2026	May 11, 2026
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2026
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2026
Current Fiscal Year End Date	--09-30
Entity File Number	000-50098
Entity Registrant Name	PUBLIC CO MANAGEMENT CORP
Entity Central Index Key	0001141964
Entity Tax Identification Number	88-0493734
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	9340 Wilshire Boulevard
Entity Address, Address Line Two	Suite 203
Entity Address, City or Town	Beverly Hills
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	90212
City Area Code	310
Local Phone Number	862.1957
Title of 12(b) Security	Common Stock, $0.001 par value per share
Trading Symbol	PCMC
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	true
Entity Common Stock, Shares Outstanding		34,276,816

XML

BALANCE SHEETS (UNAUDITED) - USD ($)	Mar. 31, 2026	Sep. 30, 2025
Current assets
Cash	$ 15,052	$ 234,405
Note receivable		33,237
Total Current Assets	15,052	267,642
Total Assets	15,052	267,642
Current liabilities
Accounts payable and accrued expenses	29,060	25,475
Accounts payable and accrued expenses - related party	4,799	4,799
Accrued interest payable – related party		94,529
Note payable – related party	279,484	350,000
Total Current Liabilities	313,343	474,803
Total Liabilities	313,343	474,803
Stockholders’ deficit
Preferred Stock, 50,000,000 authorized at $0.001 par value; zero 0  shares issued and outstanding at March 31, 2026 and September 30, 2025
Common Stock, 500,000,000 authorized at $0.001 par value; 34,276,816  shares issued and outstanding at March 31, 2026 and September 30, 2025	34,277	34,277
Additional paid-in capital	5,494,739	5,494,739
Accumulated deficit	(5,827,307)	(5,736,177)
Total stockholders’ deficit	(298,291)	(207,161)
Total liabilities and stockholders’ deficit	$ 15,052	$ 267,642

XML

BALANCE SHEETS (UNAUDITED) (Parenthetical) - $ / shares	Mar. 31, 2026	Sep. 30, 2025
Statement of Financial Position [Abstract]
Preferred stock, shares authorized	50,000,000	50,000,000
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, shares authorized	500,000,000	500,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares issued	34,276,816	34,276,816
Common stock, shares outstanding	34,276,816	34,276,816

XML

STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2026	Mar. 31, 2025	Mar. 31, 2026	Mar. 31, 2025
Operating expenses
General and administrative expenses	$ 76,588	$ 18,530	$ 92,938	$ 36,242
Total Operating Expenses	76,588	18,530	92,938	36,242
(Loss) from operations	(76,588)	(18,530)	(92,938)	(36,242)
Other income (expense)
Interest income	3,356		5,308
Interest expense	(875)	(2,625)	(3,500)	(5,250)
Total Other Expense	2,481	(2,625)	1,808	(5,250)
Net (loss)	$ (74,107)	$ (21,155)	$ (91,130)	$ (41,492)
Basic and Diluted income (loss) per share
Basic income (loss) per share	$ (0.00)	$ (0.00)	$ (0.00)	$ (0.00)
Diluted income (loss) per share	$ (0.00)	$ (0.00)	$ (0.00)	$ (0.00)
Weighted average number of shares outstanding, basic	34,276,816	34,276,816	34,276,816	34,276,816
Weighted average number of shares outstanding, diluted	34,276,816	34,276,816	34,276,816	34,276,816

XML

STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT (UNAUDITED) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Sep. 30, 2024		$ 34,277	$ 5,194,739	$ (5,632,360)	$ (403,344)
Beginning balance, shares at Sep. 30, 2024		34,276,816
Net loss				(41,492)	(41,492)
Ending balance, value at Mar. 31, 2025		$ 34,277	5,194,739	(5,673,852)	(444,836)
Ending balance, shares at Mar. 31, 2025		34,276,816
Beginning balance, value at Dec. 31, 2024		$ 34,277	5,194,739	(5,652,697)	(423,681)
Beginning balance, shares at Dec. 31, 2024		34,276,816
Net loss				(21,155)	(21,155)
Ending balance, value at Mar. 31, 2025		$ 34,277	5,194,739	(5,673,852)	(444,836)
Ending balance, shares at Mar. 31, 2025		34,276,816
Beginning balance, value at Sep. 30, 2025		$ 34,277	5,494,739	(5,736,177)	(207,161)
Beginning balance, shares at Sep. 30, 2025		34,276,816
Net loss				(91,130)	(91,130)
Ending balance, value at Mar. 31, 2026		$ 34,277	5,494,739	(5,827,307)	(298,291)
Ending balance, shares at Mar. 31, 2026		34,276,816
Beginning balance, value at Dec. 31, 2025		$ 34,277	5,494,739	(5,753,200)	(224,184)
Beginning balance, shares at Dec. 31, 2025		34,276,816
Net loss				(74,107)	(74,107)
Ending balance, value at Mar. 31, 2026		$ 34,277	$ 5,494,739	$ (5,827,307)	$ (298,291)
Ending balance, shares at Mar. 31, 2026		34,276,816

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STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	6 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Cash flows from operating activities
Net loss	$ (91,130)	$ (41,492)
Changes in operating assets and liabilities
Accrued interest receivable	(5,308)
Accounts payable and accrued expenses	3,585	(3,643)
Accounts payable and accrued expenses – related party		(40,433)
Accrued interest payable – related party	3,500	5,250
Net cash used in operating activities	(89,353)	(80,318)
Cash flows from investing activities
Note receivable, related party	(130,000)
Net cash used in investing activities	(130,000)
Cash flows from financing activities
Contributed capital		225,000
Net cash used in financing activities		225,000
Net decrease in cash	(219,353)	144,682
Cash, beginning of period	234,405	100,035
Cash, end of period	15,052	244,717
SUPPLEMENTAL DISCLOSURE:
Interest paid
Income taxes paid
NON-CASH TRANSACTIONS
Note receivable and accrued interest offset against Note Payable and accrued interest – related party	$ 168,545

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Insider Trading Arrangements	6 Months Ended
	Mar. 31, 2026
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false

XML

NATURE OF BUSINESS AND SUMMARY OF ACCOUNTING POLICIES

6 Months Ended

Mar. 31, 2026

Accounting Policies [Abstract]

NATURE OF BUSINESS AND SUMMARY OF ACCOUNTING POLICIES

NOTE 1 – NATURE OF BUSINESS AND SUMMARY OF ACCOUNTING POLICIES

Nature of Business

Public Company Management Corporation ("Company”), a Nevada corporation, was formed on October 26, 2000. On October 1, 2004, MyOffiz, Inc. ("MyOffiz") entered into an Exchange Agreement with the certain controlling shareholders of GoPublicToday.com, Inc., Pubco WhitePapers, Inc., and Public Company Management Services, Inc. The Company was the holding company for, and conducted its operations through, its subsidiary companies. The terms "we" and "our" refers to the Company and its subsidiaries unless otherwise stated.

Pursuant to the Exchange Agreement, MyOffiz acquired approximately 92.1% of the outstanding shares of GoPublicToday.com, Inc., all of the outstanding shares of Pubco WhitePapers, Inc., and all of the outstanding shares of Public Company Management Services, Inc in exchange for the new issuance of an aggregate of 15,326,650 of MyOffiz's common stock. Subsequent to the Exchange Agreement, MyOffiz obtained 100% of the partially owned subsidiaries, changed its fiscal year end from June 30 to September 30, and changed its name to Public Company Management Corporation.

The Company was a management consulting firm that educated and assisted small businesses to improve their management, corporate governance, regulatory compliance, and other business processes, with a focus on capital market participation. The Company offered the following services to its clients at various stages of the business lifecycle:

· Educational products to improve business processes or explore entering the capital markets;

· Startup consulting to early-stage companies planning for growth;

· Management consulting to companies seeking to enter the capital markets via self-underwriting or direct public offering or to move from one capital market to another; and

· Compliance services to fully reporting, publicly traded companies.

The Company generated revenues primarily from consulting services that it provided to private company clients seeking to become fully reporting, publicly traded companies. The Company also generated revenue from regulatory compliance services that the Company was providing to public company clients that are required to file periodic and other reports with the Securities and Exchange Commission (“SEC”). The Company would be paid a flat fee for these services, which generally consisted of cash and restricted shares of the Company’s clients’ common stock.

Predicated upon the economic recession of 2008, commencing with the subprime mortgage crisis and bank crisis, a significant increase in housing foreclosures ultimately caused the stock market to crash in September 2008. At that time, and prior, the Company faced competition from a large number of consulting firms, investment banks, venture capitalists, merchant banks, financial advisors, and other similar management consulting and regulatory compliance services firms. Due to (i) the inability to raise funds in the marketplace and (ii) the intense competition in every aspect of the Company’s business, the Company was unable to operate profitably.

Basis of Preparation

The accompanying financial statements include the financial information of Public Company Management Corporation (“PCMC”, the “Company”) have been prepared in accordance with the instructions to financial reporting as prescribed by the Securities and Exchange Commission (the “SEC”). They do not include all information and footnotes required by United States generally accepted accounting principles (US GAAP) for complete financial statements. However, except as disclosed herein, there has been no material change in the information disclosed in the notes to the financial statements for the year ended September 30, 2025 included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission on February 4, 2026. These unaudited financial statements are condensed and should be read in conjunction with those financial statements included in the Form 10-K and interim disclosures generally do not repeat those in the annual statements. In the opinion of management, all adjustments considered necessary for a fair presentation, consisting solely of normal recurring adjustments, have been made. Operating results for the three and six months ended March 31, 2026 are not necessarily indicative of the results that may be expected for the year ending September 30, 2026.

Restatement of Financial Statements

The Company identified an error in its accounting related to payments made for services in the three months ended September 30, 2024, which affected the results for the three months ended December 31, 2024. Please refer to Note 9 of the Company’s financial statements for the years ended September 30, 2025 and 2024 that were included with the Company’s Form 10-K filed on February 4, 2026 for additional details regarding the restatement.

Restatement Adjustments

The Company’s accompanying restated financial statements for the six months ended December 31, 2024 incorporate adjustments related to its general and administrative expenses. The table below presents the effect of the restatement adjustments:

	Six Months Ended March 31, 2025			Adjustments		Six Months Ended March 31, 2025 Restated
General and administrative expenses	$	(42,242	)	$	6,000	$	(36,242	)
Other expense		(5,250	)		-		(5,250	)
Net income	$	(47,492	)	$	6,000	$	(41,492	)

Net cash flows used in operating, investing and financing activities for the six months ended March 31, 2025 did not materially change as a result of the misstatement.

Use of Estimates

The preparation of financial statements in conformity with GAAP requires the use of estimates and assumptions by management in determining the reported amounts of assets and liabilities, disclosures of contingent liabilities at the date of the 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

PCMC considers all highly liquid investments purchased with an original maturity of three months or less to be cash and cash equivalents.

Note Receivable

On August 30, 2025, and October 24, 2025, the Company entered into a promissory note with Physicians Capital Management Corporation, a Maryland corporation, in connection with a short-term financing arrangement of $33,000 and $130,000, respectively. Under the terms of the notes, Physicians Capital agreed to repay principal plus simple interest at a rate of 10% per annum, with all unpaid principal and accrued interest due on demand or, if not demanded earlier, on March 31, 2026.

On March 31, 2026, the Company entered into a Note Transfer and Settlement Agreement, where the Company assigned, to be effective as of February 15, 2026, this Note Receivable and accrued interest of $163,000 and $5,545, respectively, to Specialty Capital Lenders LLC (“Specialty”) in partial satisfaction of the Note Payable to Specialty (See NOTE 3). At March 31, 2026, the balance receivable on this Note Receivable was zero and effective February 15, 2026, the Note Payable to Specialty was reduced by a corresponding amount of $168,545.

Stock-Based Compensation

The Company accounts for stock-based compensation to employees in accordance with ASC 718 requiring employee equity awards to be accounted for under the fair value method. Accordingly, share-based compensation is measured at grant date, based on the fair value of the award and is recognized as expense over the requisite employee service period. The Company accounts for stock-based compensation to other than employees in accordance with ASU 2019-07 Equity instruments issued to other than employees are valued at the earlier of a commitment date or upon completion of the services, based on the fair value of the equity instruments and is recognized as expense over the service period. The Company estimates the fair value of share-based payments using the Black-Scholes option-pricing model for common stock options and the closing price of the company’s common stock for common share issuances. No share-based payments were issued during the six months ended March 31, 2026 and 2025.

Revenue Recognition

The core principles of revenue recognition under ASC 606 include the following five criteria:

1. Identify the contract with the customer

Contract with our customers may be oral, written, or implied. A written and signed invoice stating the terms and conditions is the Company’ preferred method. The terms of a written contract may be contained within the body of an invoice or in an email. No work is commenced without an understanding between the Company and our client that a valid contract exists.

2. Identify the performance obligations in the contract

Our sales and account management teams define the scope of services to be offered, to ensure all parties are in agreement and obligations are being delivered to the customer as promised. The performance obligation may not be fully identified in a mutually signed contract, but may be outlined in email correspondence, face-to-face meetings, additional proposals or scopes of work, or phone conversations.

3. Determine the transaction price

Pricing is discussed and identified by the operations team prior to submitting an invoice to the customer.

4. Allocate the transaction price to the performance obligations in the contract

If a contract involves multiple obligations, the transaction pricing is allocated accordingly, during the performance obligation phase.

5. Recognize revenue when (or as) we satisfy a performance obligation

The Company recognizes revenue when we satisfy a performance obligation by transferring a promised good or service to a customer.

Accounts Receivable and Allowance for Doubtful Accounts

The Company establishes an allowance for bad debts through a review of several factors including historical collection experience, current aging status of the customer accounts, and financial condition of our customers. The Company does not generally require collateral for our accounts receivable. There were no accounts receivable and allowance for doubtful accounts as of March 31, 2026 and September 30, 2025. 

Contributed capital

The Company received unsecured advances from unrelated parties for working capital which the Company has no legal obligation to repay so have been booked to additional paid-in capital.

Property and Equipment

Property and equipment are carried at the cost of acquisition or construction and depreciated over the estimated useful lives of the assets. Costs associated with repair and maintenance are expensed as incurred. Costs associated with improvements which extend the life, increase the capacity or improve the efficiency of our property and equipment are capitalized and depreciated over the remaining life of the related asset. Gains and losses on dispositions of equipment are reflected in operations. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets.

Impairment of Long-Lived Assets

The Company reviews the carrying value of its long-lived assets annually or whenever events or changes in circumstances indicate that the historical-cost carrying value of an asset may no longer be appropriate. The Company assesses recoverability of the asset by comparing the undiscounted future net cash flows expected to result from the asset to its carrying value. If the carrying value exceeds the undiscounted future net cash flows of the asset, an impairment loss is measured and recognized. An impairment loss is measured as the difference between the net book value and the fair value of the long-lived asset. Fair value is determined based on either expected future cash flows at a rate we believe incorporates the time value of money. The Company had no long-term assets and no indications of impairments were identified in the reported periods in 2026 or 2025.

Basic and Diluted Net (Loss) per Share

	Six			Three			Six			Three
	Months Ended			Months Ended			Months Ended			Months Ended
	March 31,			March 31,			March 31,			March 31,
	2026			2026			2025			2025
Numerator:
Net Loss attributable to common shareholders of PCMC	$	(91,130	)	$	(74,107	)	$	(41,492	)	$	(21,155	)
Denominator:
Weighted average common and common equivalent shares outstanding – basic and diluted		34,276,816			34,276,816			34,276,816			34,276,816
Loss per Share attributable to PCMC
Basic and Diluted	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	(0.00	)

When an entity has a net loss, it is prohibited from including potential common shares in the computation of diluted per share amounts. Accordingly, we have utilized basic shares outstanding to calculate both basic and diluted loss per share for the six months ended March 31, 2026 and 2025. The number of potential anti-dilutive shares excluded from the calculation shares for the period ended March 31, 2026 is zero .

Income Taxes

Uncertain tax position

The Company also follows the guidance related to accounting for income tax uncertainties. In accounting for uncertainty in income taxes, the Company recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more likely than not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the relevant tax authority. No liability for unrecognized tax benefits was recorded as of March 31, 2026 and September 30, 2025.

Fair Value of Financial Instruments

The ASC guidance for fair value measurements and disclosure establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are described below:

Level 1 Inputs – Quoted prices for identical instruments in active markets.

Level 2 Inputs – Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations whose inputs are observable or whose significant value drivers are observable.

Level 3 Inputs – Instruments with primarily unobservable value drivers. The Company has no Level 3 Inputs.

The Company’s financial instruments consist of cash and cash equivalents, accounts payable and debt. The carrying amount of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements.

Related Party Transactions

The Company follows ASC 850, Related Party Disclosures, for the identification of related parties and disclosure of related party transactions. Related party note and interest balances as of March 31, 2026 and September 30, 2025 were $279,484 and $444,529, respectively (See NOTE 3) and related party accrued liabilities as of March 31, 2026 and September 30, 2025 of $4,799 and $4,799, respectively (see Note 4. Related Party Transactions).

Research and Development

The Company incurred no expenses for research and development cost for the three and six months ended March 31, 2026 and 2025.

Advertising Cost

The Company incurred no expenses for advertisement for the three and six months ended March 31, 2026 and 2025.

Depreciation

The Company had no depreciation expense for the three and six months ended March 31, 2026 and 2025. 

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GOING CONCERN

6 Months Ended

Mar. 31, 2026

Organization, Consolidation and Presentation of Financial Statements [Abstract]

GOING CONCERN

NOTE 2 – GOING CONCERN

As shown in the accompanying financial statements, PCMC has an accumulated deficit of $5,827,307 since its inception and had a working capital deficit of $298,291 and negative cash flows from operations and limited business operations as of March 31, 2026. These conditions raise substantial doubt as to PCMC’s ability to continue as a going concern. The financial statements do not include any adjustments that might be necessary if PCMC is unable to continue as a going concern.

PCMC continues to review its expense structure reviewing costs and their reduction to move towards profitability. Management plans to continue raising funds through debt and equity financing to fund expenditures or other cash requirements. There can be no assurance that additional financing will be available to the Company on acceptable terms or at all. These financial statements do not give effect to adjustments to assets that would be necessary if the Company is unable to continue as going concern. 

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NOTES PAYABLE

6 Months Ended

Mar. 31, 2026

Notes Payable

NOTES PAYABLE

NOTE 3 – NOTES PAYABLE

	Original	Due	Interest			March 31,		Sept 30,
Name	Note Date	Date	Rate			2026		2025
Related Party:
Specialty Capital Lenders LLC – Related Party	9/30/2016	12/31/2026		3	%		-		350,000
Specialty Capital Lenders LLC – Related Party	9/30/2016	12/31/2026		4	%		279,484		-
TOTAL							279,484		350,000

During the six months ending March 31, 2026 and 2025, the Company had $3,500 and $5,250 in interest expense, respectively.

On September 30, 2016, the Company issued a Promissory Note to Stephen Brock, the Company’s prior Chief Executive Officer and Director, in the principal amount of three hundred fifty thousand dollars USD ($350,000) (see Note 5. Related Party Transactions). The unpaid principal accrues interest at the rate of three percent (3.00%) per annum, and the note, as extended, matures on December 31, 2026 (the “Maturity Date”). On the Maturity Date, the Company must pay the holder the promissory note the outstanding principal balance together with all accrued and unpaid interest.

On August 3, 2020, the promissory note was assigned by Brock to Specialty Capital Lenders LLC.

As of September 30, 2020, the Company had entered into an Obligation Extension Agreement (“Extension Agreement”) with Specialty Capital Lenders LLC. Pursuant to the terms of the Extension Agreement, the original principal will continue to accrue interest at the rate of three (3%) percent per annum beginning on October 1, 2020. The Extension Agreement shall terminate as of December 31, 2026 at which time all unpaid principal and accrued interest will be due and payable to Specialty Capital Lenders LLC.

The Company may, at its sole discretion, at any time prepay all or any part of the principal amount of the Promissory Note, without premium, but with all accrued interest to the date of prepayment. Partial prepayments will be applied to accrued interest and then to principal.

On March 31, 2026, the Company entered into a Note Transfer and Settlement Agreement, where the Company assigned, to be effective as of February 15, 2026, this Note Receivable and accrued interest of $163,000 and $5,545, respectively, to Specialty Capital Lenders LLC (“Specialty”) in partial satisfaction of the Note Payable to Specialty (See NOTE 1 – Note Receivable). At March 31, 2026, the balance receivable on this Note Receivable was revised and effective February 15, 2026, the Note Payable to Specialty was reduced by a corresponding amount of $168,545. Concurrently with this Agreement, the Company revised the Note with Specialty whereby the $350,000 note and the accrued interest in the amount of $98,029 were offset by the $168,545 with the revised principal amount being $279,484, bearing 4% interest, with no interest accruing from February 15 to July 31, 2026, and the Note due date is December 31, 2026.

As of March 31, 2026 and September 30, 2025, the Company owed $279,484 and $350,000 in principal, respectively, and owed $0 and $94,529 in accrued interest, respectively. 

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COMMITMENTS AND CONTINGENCIES

6 Months Ended

Mar. 31, 2026

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

NOTE 4 – COMMITMENTS AND CONTINGENCIES

The Company is obligated for payments under related party accrued expenses and notes payable. 

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RELATED PARTY TRANSACTIONS

6 Months Ended

Mar. 31, 2026

Related Party Transactions [Abstract]

RELATED PARTY TRANSACTIONS

NOTE 5 – RELATED PARTY TRANSACTIONS

On August 3, 2020 Specialty Capital Lenders LLC was assigned a $350,000 promissory note by the former note holder and CEO of the Company. As of September 30, 2025, the balance of the promissory note outstanding was $350,000. The balance of accrued interest payable on the note was $97,154 and $94,529 as of September 30, 2025 and 2024, respectively.

On March 31, 2026, the Company entered into a Note Transfer and Settlement Agreement, where the Company assigned, to be effective as of February 15, 2026, this Note Receivable and accrued interest of $163,000 and $5,545, respectively, to Specialty Capital Lenders LLC (“Specialty”) in partial satisfaction of the Note Payable to Specialty (See NOTE 1 – Note Receivable). At March 31, 2026, the balance receivable on this Note Receivable was revised and effective February 15, 2026, the Note Payable to Specialty was reduced by a corresponding amount of $168,545. Concurrently with this Agreement, the Company revised the Note with Specialty whereby the $350,000 note and the accrued interest in the amount of $98,029 were offset by the $168,545 with the revised principal amount being $279,484, bearing 4% interest, with no interest accruing from February 15 to July 31, 2026, and the Note due date is December 31, 2026.

As of March 31, 2026 and September 30, 2025, the Company owed $4,799 and $4,799, respectively, to related parties for funds advanced to the Company for general and administrative expenses. 

Related parties were paid consulting fees of $8,100 and $6,000 for the three months ended March 31, 2026 and 2025, respectively, and incurred $20,825 and $26,870 for the six months ended March 31, 2026 and 2025, respectively.

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CONTRIBUTED CAPITAL

6 Months Ended

Mar. 31, 2026

Contributed Capital

CONTRIBUTED CAPITAL

NOTE 6 – CONTRIBUTED CAPITAL

In the six months ended March 31, 2026 and 2025, the Company received proceeds of $nil and $225,000, respectively, in unsecured advances from unrelated parties for working capital which the Company has no legal obligation to repay. Accordingly, these advances are reflected in these financial statements as additional paid-in capital.

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STOCKHOLDERS’ EQUITY

6 Months Ended

Mar. 31, 2026

Equity [Abstract]

STOCKHOLDERS’ EQUITY

NOTE 7 – STOCKHOLDERS’ EQUITY

Preferred Stock

The Company has 50,000,000 shares of preferred stock authorized, $0.001 par value. As of March 31, 2026 and September 30, 2025, the Company has no preferred stock outstanding.

Common Stock

The Company has 500,000,000 shares of common stock authorized, $0.001 par value. As of March 31, 2026 and September 30, 2025, the Company had 34,276,816 shares of common stock outstanding.

The Company issued no shares of common stock in the six months ended March 31, 2026 and 2025.

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INCOME TAXES

6 Months Ended

Mar. 31, 2026

Income Tax Disclosure [Abstract]

INCOME TAXES

NOTE 8 – INCOME TAXES

The Company follows ASC 740, Accounting for Income Taxes. During 2009, there was a change in control of the Company. Under section 382 of the Internal Revenue Code such a change in control negates much of the tax loss carry forward and deferred income tax. Deferred income taxes reflect the net tax effects of (a) temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax reporting purposes, and (b) net operating loss carry forwards. For federal income tax purposes, the Company uses the accrual basis of accounting, the same that is used for financial reporting purposes.

The Company’s effective tax rate was 0% for the six months ended March 31, 2026 and 2025, as the Company incurred losses in both periods and maintained a full valuation allowance against its deferred tax assets.

Federal income tax returns have not been examined and reported upon by the Internal Revenue Service and returns of the years since September 30, 2022 are still open.

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SUBSEQUENT EVENTS

6 Months Ended

Mar. 31, 2026

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE 9 – SUBSEQUENT EVENTS

The Company has evaluated subsequent events as of the date of the financial statements were available to be issued and has determined that there are no disclosable subsequent events.

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NATURE OF BUSINESS AND SUMMARY OF ACCOUNTING POLICIES (Policies)

6 Months Ended

Mar. 31, 2026

Accounting Policies [Abstract]

Nature of Business

Nature of Business

Public Company Management Corporation ("Company”), a Nevada corporation, was formed on October 26, 2000. On October 1, 2004, MyOffiz, Inc. ("MyOffiz") entered into an Exchange Agreement with the certain controlling shareholders of GoPublicToday.com, Inc., Pubco WhitePapers, Inc., and Public Company Management Services, Inc. The Company was the holding company for, and conducted its operations through, its subsidiary companies. The terms "we" and "our" refers to the Company and its subsidiaries unless otherwise stated.

Pursuant to the Exchange Agreement, MyOffiz acquired approximately 92.1% of the outstanding shares of GoPublicToday.com, Inc., all of the outstanding shares of Pubco WhitePapers, Inc., and all of the outstanding shares of Public Company Management Services, Inc in exchange for the new issuance of an aggregate of 15,326,650 of MyOffiz's common stock. Subsequent to the Exchange Agreement, MyOffiz obtained 100% of the partially owned subsidiaries, changed its fiscal year end from June 30 to September 30, and changed its name to Public Company Management Corporation.

The Company was a management consulting firm that educated and assisted small businesses to improve their management, corporate governance, regulatory compliance, and other business processes, with a focus on capital market participation. The Company offered the following services to its clients at various stages of the business lifecycle:

· Educational products to improve business processes or explore entering the capital markets;

· Startup consulting to early-stage companies planning for growth;

· Management consulting to companies seeking to enter the capital markets via self-underwriting or direct public offering or to move from one capital market to another; and

· Compliance services to fully reporting, publicly traded companies.

The Company generated revenues primarily from consulting services that it provided to private company clients seeking to become fully reporting, publicly traded companies. The Company also generated revenue from regulatory compliance services that the Company was providing to public company clients that are required to file periodic and other reports with the Securities and Exchange Commission (“SEC”). The Company would be paid a flat fee for these services, which generally consisted of cash and restricted shares of the Company’s clients’ common stock.

Predicated upon the economic recession of 2008, commencing with the subprime mortgage crisis and bank crisis, a significant increase in housing foreclosures ultimately caused the stock market to crash in September 2008. At that time, and prior, the Company faced competition from a large number of consulting firms, investment banks, venture capitalists, merchant banks, financial advisors, and other similar management consulting and regulatory compliance services firms. Due to (i) the inability to raise funds in the marketplace and (ii) the intense competition in every aspect of the Company’s business, the Company was unable to operate profitably.

Basis of Preparation

Basis of Preparation

The accompanying financial statements include the financial information of Public Company Management Corporation (“PCMC”, the “Company”) have been prepared in accordance with the instructions to financial reporting as prescribed by the Securities and Exchange Commission (the “SEC”). They do not include all information and footnotes required by United States generally accepted accounting principles (US GAAP) for complete financial statements. However, except as disclosed herein, there has been no material change in the information disclosed in the notes to the financial statements for the year ended September 30, 2025 included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission on February 4, 2026. These unaudited financial statements are condensed and should be read in conjunction with those financial statements included in the Form 10-K and interim disclosures generally do not repeat those in the annual statements. In the opinion of management, all adjustments considered necessary for a fair presentation, consisting solely of normal recurring adjustments, have been made. Operating results for the three and six months ended March 31, 2026 are not necessarily indicative of the results that may be expected for the year ending September 30, 2026.

Restatement of Financial Statements

Restatement of Financial Statements

The Company identified an error in its accounting related to payments made for services in the three months ended September 30, 2024, which affected the results for the three months ended December 31, 2024. Please refer to Note 9 of the Company’s financial statements for the years ended September 30, 2025 and 2024 that were included with the Company’s Form 10-K filed on February 4, 2026 for additional details regarding the restatement.

Restatement Adjustments

The Company’s accompanying restated financial statements for the six months ended December 31, 2024 incorporate adjustments related to its general and administrative expenses. The table below presents the effect of the restatement adjustments:

	Six Months Ended March 31, 2025			Adjustments		Six Months Ended March 31, 2025 Restated
General and administrative expenses	$	(42,242	)	$	6,000	$	(36,242	)
Other expense		(5,250	)		-		(5,250	)
Net income	$	(47,492	)	$	6,000	$	(41,492	)

Net cash flows used in operating, investing and financing activities for the six months ended March 31, 2025 did not materially change as a result of the misstatement.

Use of Estimates

Use of Estimates

The preparation of financial statements in conformity with GAAP requires the use of estimates and assumptions by management in determining the reported amounts of assets and liabilities, disclosures of contingent liabilities at the date of the 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 and Cash Equivalents

PCMC considers all highly liquid investments purchased with an original maturity of three months or less to be cash and cash equivalents.

Note Receivable

Note Receivable

On August 30, 2025, and October 24, 2025, the Company entered into a promissory note with Physicians Capital Management Corporation, a Maryland corporation, in connection with a short-term financing arrangement of $33,000 and $130,000, respectively. Under the terms of the notes, Physicians Capital agreed to repay principal plus simple interest at a rate of 10% per annum, with all unpaid principal and accrued interest due on demand or, if not demanded earlier, on March 31, 2026.

On March 31, 2026, the Company entered into a Note Transfer and Settlement Agreement, where the Company assigned, to be effective as of February 15, 2026, this Note Receivable and accrued interest of $163,000 and $5,545, respectively, to Specialty Capital Lenders LLC (“Specialty”) in partial satisfaction of the Note Payable to Specialty (See NOTE 3). At March 31, 2026, the balance receivable on this Note Receivable was zero and effective February 15, 2026, the Note Payable to Specialty was reduced by a corresponding amount of $168,545.

Stock-Based Compensation

Stock-Based Compensation

The Company accounts for stock-based compensation to employees in accordance with ASC 718 requiring employee equity awards to be accounted for under the fair value method. Accordingly, share-based compensation is measured at grant date, based on the fair value of the award and is recognized as expense over the requisite employee service period. The Company accounts for stock-based compensation to other than employees in accordance with ASU 2019-07 Equity instruments issued to other than employees are valued at the earlier of a commitment date or upon completion of the services, based on the fair value of the equity instruments and is recognized as expense over the service period. The Company estimates the fair value of share-based payments using the Black-Scholes option-pricing model for common stock options and the closing price of the company’s common stock for common share issuances. No share-based payments were issued during the six months ended March 31, 2026 and 2025.

Revenue Recognition

Revenue Recognition

The core principles of revenue recognition under ASC 606 include the following five criteria:

1. Identify the contract with the customer

Contract with our customers may be oral, written, or implied. A written and signed invoice stating the terms and conditions is the Company’ preferred method. The terms of a written contract may be contained within the body of an invoice or in an email. No work is commenced without an understanding between the Company and our client that a valid contract exists.

2. Identify the performance obligations in the contract

Our sales and account management teams define the scope of services to be offered, to ensure all parties are in agreement and obligations are being delivered to the customer as promised. The performance obligation may not be fully identified in a mutually signed contract, but may be outlined in email correspondence, face-to-face meetings, additional proposals or scopes of work, or phone conversations.

3. Determine the transaction price

Pricing is discussed and identified by the operations team prior to submitting an invoice to the customer.

4. Allocate the transaction price to the performance obligations in the contract

If a contract involves multiple obligations, the transaction pricing is allocated accordingly, during the performance obligation phase.

5. Recognize revenue when (or as) we satisfy a performance obligation

The Company recognizes revenue when we satisfy a performance obligation by transferring a promised good or service to a customer.

Accounts Receivable and Allowance for Doubtful Accounts

Accounts Receivable and Allowance for Doubtful Accounts

The Company establishes an allowance for bad debts through a review of several factors including historical collection experience, current aging status of the customer accounts, and financial condition of our customers. The Company does not generally require collateral for our accounts receivable. There were no accounts receivable and allowance for doubtful accounts as of March 31, 2026 and September 30, 2025. 

Contributed capital

Contributed capital

The Company received unsecured advances from unrelated parties for working capital which the Company has no legal obligation to repay so have been booked to additional paid-in capital.

Property and Equipment

Property and Equipment

Property and equipment are carried at the cost of acquisition or construction and depreciated over the estimated useful lives of the assets. Costs associated with repair and maintenance are expensed as incurred. Costs associated with improvements which extend the life, increase the capacity or improve the efficiency of our property and equipment are capitalized and depreciated over the remaining life of the related asset. Gains and losses on dispositions of equipment are reflected in operations. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets.

Impairment of Long-Lived Assets

Impairment of Long-Lived Assets

The Company reviews the carrying value of its long-lived assets annually or whenever events or changes in circumstances indicate that the historical-cost carrying value of an asset may no longer be appropriate. The Company assesses recoverability of the asset by comparing the undiscounted future net cash flows expected to result from the asset to its carrying value. If the carrying value exceeds the undiscounted future net cash flows of the asset, an impairment loss is measured and recognized. An impairment loss is measured as the difference between the net book value and the fair value of the long-lived asset. Fair value is determined based on either expected future cash flows at a rate we believe incorporates the time value of money. The Company had no long-term assets and no indications of impairments were identified in the reported periods in 2026 or 2025.

Basic and Diluted Net (Loss) per Share

Basic and Diluted Net (Loss) per Share

	Six			Three			Six			Three
	Months Ended			Months Ended			Months Ended			Months Ended
	March 31,			March 31,			March 31,			March 31,
	2026			2026			2025			2025
Numerator:
Net Loss attributable to common shareholders of PCMC	$	(91,130	)	$	(74,107	)	$	(41,492	)	$	(21,155	)
Denominator:
Weighted average common and common equivalent shares outstanding – basic and diluted		34,276,816			34,276,816			34,276,816			34,276,816
Loss per Share attributable to PCMC
Basic and Diluted	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	(0.00	)

When an entity has a net loss, it is prohibited from including potential common shares in the computation of diluted per share amounts. Accordingly, we have utilized basic shares outstanding to calculate both basic and diluted loss per share for the six months ended March 31, 2026 and 2025. The number of potential anti-dilutive shares excluded from the calculation shares for the period ended March 31, 2026 is zero .

Income Taxes

Income Taxes

Uncertain tax position

The Company also follows the guidance related to accounting for income tax uncertainties. In accounting for uncertainty in income taxes, the Company recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more likely than not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the relevant tax authority. No liability for unrecognized tax benefits was recorded as of March 31, 2026 and September 30, 2025.

Fair Value of Financial Instruments

Fair Value of Financial Instruments

The ASC guidance for fair value measurements and disclosure establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are described below:

Level 1 Inputs – Quoted prices for identical instruments in active markets.

Level 2 Inputs – Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations whose inputs are observable or whose significant value drivers are observable.

Level 3 Inputs – Instruments with primarily unobservable value drivers. The Company has no Level 3 Inputs.

The Company’s financial instruments consist of cash and cash equivalents, accounts payable and debt. The carrying amount of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements.

Related Party Transactions

Related Party Transactions

The Company follows ASC 850, Related Party Disclosures, for the identification of related parties and disclosure of related party transactions. Related party note and interest balances as of March 31, 2026 and September 30, 2025 were $279,484 and $444,529, respectively (See NOTE 3) and related party accrued liabilities as of March 31, 2026 and September 30, 2025 of $4,799 and $4,799, respectively (see Note 4. Related Party Transactions).

Research and Development

Research and Development

The Company incurred no expenses for research and development cost for the three and six months ended March 31, 2026 and 2025.

Advertising Cost

Advertising Cost

The Company incurred no expenses for advertisement for the three and six months ended March 31, 2026 and 2025.

Depreciation

Depreciation

The Company had no depreciation expense for the three and six months ended March 31, 2026 and 2025. 

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NATURE OF BUSINESS AND SUMMARY OF ACCOUNTING POLICIES (Tables)

6 Months Ended

Mar. 31, 2026

Accounting Policies [Abstract]

Schedule of error correction and period adjustment

	Six Months Ended March 31, 2025			Adjustments		Six Months Ended March 31, 2025 Restated
General and administrative expenses	$	(42,242	)	$	6,000	$	(36,242	)
Other expense		(5,250	)		-		(5,250	)
Net income	$	(47,492	)	$	6,000	$	(41,492	)

Schedule of basic and diluted net (loss) per share

	Six			Three			Six			Three
	Months Ended			Months Ended			Months Ended			Months Ended
	March 31,			March 31,			March 31,			March 31,
	2026			2026			2025			2025
Numerator:
Net Loss attributable to common shareholders of PCMC	$	(91,130	)	$	(74,107	)	$	(41,492	)	$	(21,155	)
Denominator:
Weighted average common and common equivalent shares outstanding – basic and diluted		34,276,816			34,276,816			34,276,816			34,276,816
Loss per Share attributable to PCMC
Basic and Diluted	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	(0.00	)

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NOTES PAYABLE (Tables)

6 Months Ended

Mar. 31, 2026

Notes Payable

Schedule of notes payable

	Original	Due	Interest			March 31,		Sept 30,
Name	Note Date	Date	Rate			2026		2025
Related Party:
Specialty Capital Lenders LLC – Related Party	9/30/2016	12/31/2026		3	%		-		350,000
Specialty Capital Lenders LLC – Related Party	9/30/2016	12/31/2026		4	%		279,484		-
TOTAL							279,484		350,000

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NATURE OF BUSINESS AND SUMMARY OF ACCOUNTING POLICIES (Details) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2026	Mar. 31, 2025	Mar. 31, 2026	Mar. 31, 2025
General and administrative expenses	$ (76,588)	$ (18,530)	$ (92,938)	$ (36,242)
Other expense	(875)	(2,625)	(3,500)	(5,250)
Net income	$ (74,107)	$ (21,155)	$ (91,130)	(41,492)
Previously Reported [Member]
General and administrative expenses				(42,242)
Other expense				(5,250)
Net income				(47,492)
Revision of Prior Period, Adjustment [Member]
General and administrative expenses				6,000
Other expense
Net income				$ 6,000

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NATURE OF BUSINESS AND SUMMARY OF ACCOUNTING POLICIES (Details 1) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2026	Mar. 31, 2025	Mar. 31, 2026	Mar. 31, 2025
Numerator:
Net Loss attributable to common shareholders of PCMC	$ (74,107)	$ (21,155)	$ (91,130)	$ (41,492)
Denominator:
Weighted average common and common equivalent shares outstanding - basic	34,276,816	34,276,816	34,276,816	34,276,816
Weighted average common and common equivalent shares outstanding - diluted	34,276,816	34,276,816	34,276,816	34,276,816
Loss per Share attributable to PCMC
Basic	$ (0.00)	$ (0.00)	$ (0.00)	$ (0.00)
Diluted	$ (0.00)	$ (0.00)	$ (0.00)	$ (0.00)

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NATURE OF BUSINESS AND SUMMARY OF ACCOUNTING POLICIES (Details Narrative) - USD ($)	1 Months Ended		6 Months Ended
	Oct. 24, 2025	Aug. 30, 2025	Mar. 31, 2026	Mar. 31, 2025	Sep. 30, 2025
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of common stock issued during the period			0	0
Note receivable					$ 33,237
Share based payments			0	$ 0
Allowance for doubtful accounts			0		0
Impairment of long-lived assets			$ 0	0
Anti-dilutive shares excluded from the calculation shares			0
Unrecognized tax benefits			$ 0		0
Related party note and interest balances			279,484		444,529
Related party accrued liabilities			4,799		$ 4,799
Research and development cost			0	0
Advertising cost			0	0
Depreciation expense			$ 0	$ 0
Note Transfer and Settlement Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Interest rate			4.00%
Note payable			$ 168,545
MyOffiz [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of common stock issued during the period			15,326,650
Physicians Capital Management Corporation [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Repayment of note receivable	$ 130,000	$ 33,000
Interest rate	10.00%	10.00%
Specialty Capital Lenders LLC [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Interest rate			3.00%
Specialty Capital Lenders LLC [Member] | Note Transfer and Settlement Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Note receivable			$ 163,000
Accrued interest receivable			5,545
Note payable			$ 168,545
MyOffiz [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Percentage acquired			92.10%

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GOING CONCERN (Details Narrative) - USD ($)	Mar. 31, 2026	Sep. 30, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ 5,827,307	$ 5,736,177
Working capital deficit	$ 298,291

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NOTES PAYABLE (Details) - USD ($)	6 Months Ended
	Mar. 31, 2026	Sep. 30, 2025
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Note payable - related party	$ 279,484	$ 350,000
Specialty Capital Lenders LLC [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Original Note Date	Sep. 30, 2016
Due Date	Dec. 31, 2026
Interest Rate	3.00%
Note payable - related party		350,000
Specialty Capital Lenders LLC 1 [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Original Note Date	Sep. 30, 2016
Due Date	Dec. 31, 2026
Interest Rate	4.00%
Note payable - related party	$ 279,484

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NOTES PAYABLE (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Mar. 31, 2026	Mar. 31, 2025	Mar. 31, 2026	Mar. 31, 2025	Sep. 30, 2025	Aug. 03, 2020	Sep. 30, 2016
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Interest expense	$ 875	$ 2,625	$ 3,500	$ 5,250
Note receivable					$ 33,237
Note payable - related party	279,484		279,484		350,000
Accrued interest			0		94,529
Note Transfer and Settlement Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt instrument, face amount	279,484		$ 279,484
Interest rate during period			4.00%
Note payable	168,545		$ 168,545
Note payable - related party	350,000		350,000
Accrued interest			$ 98,029
Specialty Capital Lenders LLC [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Interest rate during period			3.00%
Maturity date			Dec. 31, 2026
Note payable - related party					$ 350,000
Specialty Capital Lenders LLC [Member] | Note Transfer and Settlement Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Note receivable	163,000		163,000
Accrued interest receivable	5,545		5,545
Note payable	$ 168,545		$ 168,545
Specialty Capital Lenders LLC [Member] | Promissory Note [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt instrument, face amount						$ 350,000	$ 350,000

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RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Mar. 31, 2026	Mar. 31, 2025	Mar. 31, 2026	Mar. 31, 2025	Sep. 30, 2025	Sep. 30, 2024	Aug. 03, 2020	Sep. 30, 2016
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Note payable - related party	$ 279,484		$ 279,484		$ 350,000
Accrued interest payable					97,154	$ 94,529
Note receivable					33,237
Accrued interest			0		94,529
Due to related party	4,799		4,799		4,799
Paymment of related parties consulting fees	8,100	$ 6,000	20,825	$ 26,870
Note Transfer and Settlement Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt instrument, face amount	279,484		279,484
Note payable - related party	350,000		350,000
Note payable	168,545		168,545
Accrued interest			$ 98,029
Interest rate during period			4.00%
Specialty Capital Lenders LLC [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Note payable - related party					$ 350,000
Interest rate during period			3.00%
Specialty Capital Lenders LLC [Member] | Note Transfer and Settlement Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Note receivable	163,000		$ 163,000
Accrued interest receivable	5,545		5,545
Note payable	$ 168,545		$ 168,545
Specialty Capital Lenders LLC [Member] | Promissory Note [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt instrument, face amount							$ 350,000	$ 350,000

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CONTRIBUTED CAPITAL (Details Narrative) - USD ($)	6 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Contributed Capital
Proceeds from contributed capital	$ 0	$ 225,000

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STOCKHOLDERS’ EQUITY (Details Narrative) - $ / shares	6 Months Ended
	Mar. 31, 2026	Mar. 31, 2025	Sep. 30, 2025
Equity [Abstract]
Preferred stock, shares authorized	50,000,000		50,000,000
Preferred stock, par value	$ 0.001		$ 0.001
Preferred stock, shares outstanding	0		0
Common stock, shares authorized	500,000,000		500,000,000
Common stock, par value	$ 0.001		$ 0.001
Common stock, shares outstanding	34,276,816		34,276,816
Number of common stock issued during the period	0	0

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INCOME TAXES (Details Narrative)	6 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Income Tax Disclosure [Abstract]
Effective tax rate	0.00%	0.00%