crona_10q.htm

0001477932-23-004192.txt : 20230602 0001477932-23-004192.hdr.sgml : 20230602 20230602111826 ACCESSION NUMBER: 0001477932-23-004192 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 48 CONFORMED PERIOD OF REPORT: 20230331 FILED AS OF DATE: 20230602 DATE AS OF CHANGE: 20230602 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Crona Corp. CENTRAL INDEX KEY: 0001696411 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 352574778 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 333-216180 FILM NUMBER: 23987223 BUSINESS ADDRESS: STREET 1: 422 RICHARDS STREET, UNIT 170 CITY: VANCOUVER STATE: A1 ZIP: V6B 2Z4 BUSINESS PHONE: 888-998-9449 MAIL ADDRESS: STREET 1: 422 RICHARDS STREET, UNIT 170 CITY: VANCOUVER STATE: A1 ZIP: V6B 2Z4 10-Q 1 crona_10q.htm FORM 10-Q crona_10q.htm

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

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

For the quarterly period ended March 31, 2023

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

For the transition period from ___________ to ___________

Commission File No. 333-216180

CRONA CORP.

(Exact name of registrant as specified in its charter)

Wyoming

7380

EIN 35-2574778

(State or Other Jurisdiction of

Incorporation or Organization)

(Primary Standard Industrial

Classification Number)

(IRS Employer

Identification Number)

422 Richards Street, Unit 170

Vancouver, BC V6B 2Z4

Tel: (888) 998-9449

(Address and telephone number of principal executive offices)

Securities registered under Section 12(b) of the Exchange Act:

Title of each class		Trading Symbol		Name of each exchange on which registered
Common stock		CCCP		OTC Pink

Securities registered under Section 12(g) of the Exchange Act:

None

Indicate by check mark whether the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes ☐ No ☒

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes ☐ No ☒

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 shorter period that the registrant as required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ 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 ☒ No ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer. See definition of “accelerated filer and large accelerated filer” in Rule 12b-2 of the Exchange Act. (Check one):

Large accelerated filer	☐	Smaller reporting company	☒
Accelerated filer	☐	Emerging growth company	☐
Non-accelerated Filer	☒

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 Act) Yes ☐ No ☒

State the number of shares outstanding of each of the issuer’s classes of common equity, as of the latest practicable date: 6,087,500 common shares issued and outstanding as of June 2, 2023.

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PART I	FINANCIAL INFORMATION:	3
Item 1.	Financial Statements	3
	Balance Sheets as of March 31, 2023 (Unaudited) and December 31, 2022	4
	Statements of Operations for the three months ended March 31, 2023 and 2022 (Unaudited)	5
	Statements of Stockholders’ Deficit for the three months ended March 31, 2023 and 2022 (Unaudited)	6
	Statements of Cash Flows for the three months ended March 31, 2023 and 2022 (Unaudited)	7
	Notes to the Financial Statements	8
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	13
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	16
Item 4.	Controls and Procedures	16
PART II	OTHER INFORMATION:	17
Item 1.	Legal Proceedings	17
Item 1A.	Risk Factors	17
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	17
Item 3.	Defaults Upon Senior Securities	17
Item 4.	Submission of Matters to a Vote of Securities Holders	17
Item 5.	Other Information	17
Item 6.	Exhibits	18
	Signatures	19

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PART I – FINANCIAL INFORMATION

Item 1. Financial Statements

The accompanying interim financial statements of Crona Corp. (“the Company”, “we”, “us” or “our”), have been prepared without audit pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with United States generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations.

The interim financial statements should be read in conjunction with the Company’s latest annual financial statements.

In the opinion of management, the financial statements contain all material adjustments, consisting only of normal adjustments considered necessary to present fairly the financial condition, results of operations, and cash flows of the Company for the interim periods presented.

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Crona Corp.

BALANCE SHEETS

March 31, 2023 (unaudited) and December 31, 2022

	March 31, 2023 (unaudited)			December 31, 2022
ASSETS
Current Assets
Cash	$	26,089		$	-
Prepaid expenses		2,515			2,510
Total Current Assets		28,604		2,510
Long-term Assets
Intangible asset, net		68,768			75,020
Property, plant and equipment, net		23,283			24,980
Total Long-term Assets		92,051			100,000
Total Assets	$	120,655		$	102,510

LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY
Liabilities
Current Liabilities
Accounts payable	$	1,971		$	99
Accrued expenses		1,000			1,500
Interest payable		3,912			-
Related party advances		5,029			221
Convertible notes payable, net of discount		118,329			-
Total Current Liabilities		130,241			1,820
Promissory note, related party		100,000			100,000

Total Long Term Liabilities		100,000			100,000
Total Liabilities		230,241			101,820
Commitments and contingencies (Note 9)
Stockholders’ (Deficit) Equity
Preferred stock, par value $0.00001 10,000,000 shares authorized,0 shares issued and outstanding
Common stock, par value $0.001; 1,000,000,000 shares authorized, 6,087,500 shares issued and outstanding as of March 31, 2023 and December 31, 2022		6,088			6,088
Additional paid in capital		31,403			31,403
Accumulated other comprehensive loss		(37	)		-
Accumulated deficit		(147,040	)		(36,801	)
Total Stockholders’ (Deficit) Equity		(109,586	)		690
Total Liabilities and Stockholders’ (Deficit) Equity	$	120,655		$	102,510

See accompanying notes to unaudited financial statements.

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CRONA CORP.

STATEMENTS OF OPERATIONS

Three months ended March 31, 2023 and 2022 (UNAUDITED)

	For the three months ended			For the three months ended
	March 31,			March 31,
	2023			2022
REVENUES	$	-		$	-
OPERATING EXPENSES
Professional fees		92,818			4,598
Depreciation and amortization expense		7,950			167
General and administrative expenses		3,230			1,113
TOTAL OPERATING EXPENSES		103,998			5,878
OTHER INCOME (EXPENSE)
Interest expenses		(6,241	)		-
TOTAL OTHER EXPENSE		(6,241	)		-
LOSS FROM OPERATIONS		(110,239	)		(5,878	)
PROVISION FOR INCOME TAXES		-			-
NET LOSS	$	(110,239	)	$	(5,878	)
OTHER COMPREHENSIVE LOSS
Foreign Currency Translation Adjustment		(37	)		-
COMPREHENSIVE LOSS	$	(110,276	)	$	(5,878	)
NET LOSS PER SHARE: BASIC AND DILUTED	$	0.02		$	0.00
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED		6,087,500			6,087,500

See accompanying notes to unaudited financial statements.

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Crona Corp.

STATEMENTS OF STOCKHOLDERS’ DEFICIT

Three months ended March 31, 2023 and 2022 (UNAUDITED)

	Common Stock				Additional Paid-in		Accumulated			Accumulated Other Comprehensive			Total Stockholders’
	Shares		Amount		Capital		Deficit			Loss			Deficit

Balance, December 31, 2021		6,087,500	$	6,088	$	31,403	$	(81,949	)	$	-		$	(44,458	)

Net loss		-		-		-		(5,878	)		-			(5,878	)

Balance, March 31, 2022		6,087,500	$	6,088	$	31,403	$	(87,827	)	$	-		$	(50,336	)

Balance, December 31, 2022		6,087,500	$	6,088	$	31,403	$	(36,801	)	$	-		$	690

Foreign currency translation adjustment		-		-		-		-			(37	)		(37	)
Net loss		-		-		-		(110,239	)		-			(110,239	)

Balance, March 31, 2023		6,087,500	$	6,088	$	31,403	$	(147,040	)	$	(37	)	$	(109,586	)

See accompanying notes to unaudited financial statements.

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Crona Corp.

STATEMENTS OF CASH FLOWS

Three months ended March 31, 2023 and 2022 (UNAUDITED)

	For the three months ended March 31, 2023			For the three months ended March 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$	(110,239	)	$	(5,878	)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization expense		7,950			167
Amortization of discount on promissory note		2,329			-
Changes in operating assets and liabilities:
Prepaid expenses		(5	)		(13,613	)
Accounts payable		1,872			(5,500	)
Accrued expenses		(500	)		-
Interest payable		3,912			-
CASH FLOWS FROM OPERATING ACTIVITIES		(94,681	)		(24,824	)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from convertible promissory note		116,000			-
Related party advances		4,807			24,824
CASH FLOWS FROM FINANCING ACTIVITIES		120,807			24,824
NET INCREASE (DECREASE) IN CASH		26,126			-
Effects of currency translation on cash		(37	)		-
Cash, beginning of period		-			-
Cash, end of period	$	26,089		$	-
SUPPLEMENTAL CASH FLOW INFORMATION:
Interest paid	$	-		$	-
Income taxes paid	$	-		$	-

See accompanying notes to unaudited financial statements.

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Crona Corp.

NOTES TO THE FINANCIAL STATEMENTS

March 31, 2023

Note 1 – ORGANIZATION AND NATURE OF BUSINESS

Crona Corp. (“the Company”) was incorporated in the State of Nevada on October 6, 2016. On February 3, 2023 the Company filed Articles of Continuance with the Secretary of State in the State of Wyoming pursuant to which the Company re-domiciled from the State of Nevada to the State of Wyoming. Effective December 29, 2022, the Company’s new address is 422 Richards Street, Unit 170 Vancouver, BC V6B 2Z4. The core business of the Company is the elimination of germs and microbes through disinfection and anti-microbial protection.

Note 2 – GOING CONCERN

The accompanying financial statements have been prepared in conformity with generally accepted accounting principles (“GAAP”), which contemplate the continuation of the Company as a going concern. The Company generated no revenues through March 31, 2023. The Company currently has accumulated losses of $147,040 as of March 31, 2023 and has not completed its efforts to establish a stabilized source of revenue sufficient to cover operating costs over an extended period of time. Therefore, there is substantial doubt about the Company’s ability to continue as a going concern. Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses. The Company intends to position itself so that it will be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.

Note 3 – SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES

Basis of presentation

The accompanying financial statements have been prepared in accordance with GAAP. The Company’s year-end is December 31.

Use of Estimates

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents

The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents.

Income Taxes

Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.

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Revenue Recognition

The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) 606, “Revenue from Contracts with Customers”. The core principle of ASC 606 is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. An entity recognizes revenue in accordance with that core principle by applying the following steps: Step 1: Identify the contract(s) with a customer. Step 2: Identify the performance obligations in the contract. Step 3: Determine the transaction price. Step 4: Allocate the transaction price to the performance obligations in the contract. Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation. An entity must also disclose sufficient information to enable users of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers, including qualitative and quantitative information about contracts with customers, significant judgments and changes in judgments, and assets recognized from the costs to obtain or fulfill a contract.

Basic Income (Loss) Per Share

The Company computes income (loss) per share in accordance with ASC 260 “Earnings per share”. Basic income (loss) per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive income (loss) per share excludes all potential common shares if their effect is anti-dilutive. As of March 31, 2023, there were no potentially dilutive debt or equity instruments issued or outstanding.

Property and Equipment

Property and equipment are carried at cost. Expenditures for maintenance and repairs are charged against operations. Renewals and betterment that materially extend the life of the assets are capitalized. When assets are retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is reflected in income for the period. Depreciation is computed for financial statement purposes on a straight-line basis over the following estimated useful lives of the related assets.

	Useful life
	Minimum	Maximum
Equipment	10 Months	15 Years

Intangible assets

Intangible assets consist of contracts acquired in an asset purchase agreement (see Note 4). The estimated useful life of these assets was determined to be 3 years. The Company periodically evaluates the reasonableness of the useful lives of these assets. Once these assets are fully amortized, they are removed from the accounts. These assets are reviewed for impairment or obsolescence when events or changes in circumstances indicate that the carrying amount may not be recoverable. If impaired, intangible assets are written down to fair value based on discounted cash flows or other valuation techniques. The Company has no intangibles with indefinite lives.

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Impairment of Long-Lived Assets

The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable. To determine recoverability of a long-lived asset, management evaluates whether the estimated future undiscounted net cash flows from the asset are less than its carrying amount. If impairment is indicated, the long-lived asset would be written down to fair value. Fair value is determined by an evaluation of available price information at which assets could be bought or sold, including quoted market prices, if available, or the present value of the estimated future cash flows based on reasonable and supportable assumptions.

Leases

The Company accounts for leases in accordance with Accounting Standards Update (“ASU”) No. 2016-02, “Leases”. Under this guidance, lessees (including lessees under leases classified as finance leases, which are to be classified based on criteria similar to that applicable to capital leases under current guidance, and leases classified as operating leases) will recognize a right-to-use asset and a lease liability on the balance sheet, initially measured as the present value of lease payments under the lease. The guidance permits companies to make an accounting policy election not to apply the recognition provisions of the guidance to short term leases (leases with a lease term of 12 months or less that do not include an option to purchase the underlying asset that the lessee is reasonably certain to exercise). If this election is made, lease payments under short term leases will be recognized on a straight-line basis over the lease term. The Company has elected not to apply the standard to short-term leases.

Recent Accounting Pronouncements

There have been no recent accounting pronouncements or changes in accounting pronouncements during the three months ended March 31, 2023, that are of significance or potential significance to the Company.

Note 4 – ASSET AQUISITION

On December 29, 2022, the Company entered into an Asset Purchase Agreement with Zeroblast Services Ltd. (Seller), a related party, to acquire all business assets of the Seller, which included equipment and intangible assets. Seller will also convey any and all contracts that it has with its current customers, written, oral or otherwise (the intangible assets). Consideration for the asset acquisition is a cash payment of 100,000 ($24,980 for the equipment and $75,020 for the intangible asset).The payment shall be in the form of a Promissory Note due on or before December 29, 2024. This note bears interest at 7% per annum, however if the note is fully repaid within twelve (12) months interest is waived. At any time during the first twelve (12) months the note can be reopened for either an extension or renegotiation of the terms of the note.

Note 5 – PROPERTY PLANT & EQUIPMENT

The Company’s Property plant and equipment as of March 31, 2023 and December 31, 2022 are as follows:

	March 31, 2023			December 31, 2022
Property, plant and equipment, gross	$	24,980		$	24,980
Less: Depreciation		(1,697	)		-
Property, plant and equipment, net		23,283			24,980

Total depreciation expense for the three months ended March 31, 2023 and 2022 were $1,697 and $167, respectively.

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Note 6 – INTANGIBLE ASSETS

The Company’s intangible assets as of March 31, 2023 and December 31, 2022 are as follows:

	March 31, 2023			December 31, 2022
Intangible assets, gross	$	75,020		$	75,020
Less: Amortization		(6,252	)		-
Intangible assets, net	$	68,768		$	75,020

Total amortization expense for the three months ended March 31, 2023 and 2022, were $6,252 and $0, respectively.

Note 7 – CONVERTIBLE PROMISSORY NOTE

On February 09, 2023, the Company issued a convertible promissory note (the “February 2023 Note”) at a face value of $133,000 to a third party at an interest rate of 12% per annum. Net proceeds received against the promissory note is $116,000 with a discount of $17,000. Maturity date of the note is 12 months from the date of issue with a conversion price of $0.10

	As of March 31, 2023
	Face value		Discount on Promissory Note			Net payable		Accrued Interest
Convertible Promissory Note	$	133,000	$	(14,671	)	$	118,329	$	2,186
Total	$	133,000	$	(14,671	)	$	118,329	$	2,186

Note 8 – RELATED PARTY TRANSACTIONS

On December 29, 2022, the Company entered into a promissory Note with a related party, Zeroblast Services Ltd. (Seller). The Promissory Note is entered into as an exchange for the all business assets of the Seller at $100,000. The sum of $100,000 is due on or before December 29, 2024. This note bears interest at 7% per annum. As of March 31, 2023 and December 31, 2022, interest payable totaled $1,726 and $0, respectively.

During the year 2022, president & CEO Chris Brown advanced to the Company $221 towards working capital. These advances are unsecured, non-interest bearing and due on demand.

During March 31, 2023 president & CEO Chris Brown advanced to the Company $4,807 towards working capital. These advances are unsecured, non-interest bearing and due on demand.

As of March 31, 2023 and December 31, 2022, related party advances total $5,029 and $221 respectively.

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Note 9 – COMMITMENTS AND CONTINGENCIES

In November 20, 2020, the Company has entered into a new rental agreement for a $371 monthly fee, starting on December 1, 2020, for a period of one year. In January 2022, the Company extended the lease agreement for a period of one year. The lease was terminated in July 2022. For the three months ended March 31, 2023 and 2022 rent expense was $0 and $1,113, respectively, which is included within general and administrative expenses on the statements of operations.

From time-to-time, the Company is subject to various litigation and other claims in the normal course of business. The Company establishes liabilities in connection with legal actions that management deems to be probable and estimable. No amounts have been accrued in the financial statements with respect to any matters.

Note 10 – SUBSEQUENT EVENTS

In accordance with ASC 855-10, the Company has analyzed its operations subsequent to March 31, 2023, through the date when financial statements were issued, and has determined that it does not have material subsequent events to disclosure in these financial statements.

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ITEM 2. MANAGEMENTS DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Forward looking statement notice

Statements made in this Form 10-Q that are not historical or current facts are “forward-looking statements” made pursuant to the safe harbor provisions of Section 27A of the Securities Act of 1933 (the “Act”) and Section 21E of the Securities Exchange Act of 1934. These statements often can be identified by the use of terms such as “may,” “will,” “expect,” “believe,” “anticipate,” “estimate,” “approximate” or “continue,” or the negative thereof. We intend that such forward-looking statements be subject to the safe harbors for such statements. We wish to caution readers not to place undue reliance on any such forward- looking statements, which speak only as of the date made. Any forward-looking statements represent management’s best judgment as to what may occur in the future. However, forward-looking statements are subject to risks, uncertainties and important factors beyond our control that could cause actual results and events to differ materially from historical results of operations and events and those presently anticipated or projected. We disclaim any obligation subsequently to revise any forward-looking statements to reflect events or circumstances after the date of such statement or to reflect the occurrence of anticipated or unanticipated events.

Financial information contained in this quarterly report and in our unaudited interim financial statements is stated in United States dollars and are prepared in accordance with United States generally accepted accounting principles.

DESCRIPTION OF BUSINESS

Brief description of Crona Corp.

The Company was incorporated on October 6, 2016 under the laws of the State of Nevada.

On December 29, 2022, Andrei Gurduiala, former President of Crona Corp. (the “Company”) closed a Share Purchase Agreement (the “Agreement”) that he entered with Chris Brown to sell all his 5,000,000 common shares of the Company to Chris Brown for cash consideration of $500,000.

On December 29, 2022 a change in control of the Company occurred pursuant to the Agreement. Mr. Brown now has voting control over 82.1% of the Company’s issued and outstanding common stock.

On December 29, 2022, the Company received the resignation of Andrei Gurduiala as the Company’s President, Chief Executive Officer, Treasurer, Chief Financial Officer, Secretary and Director. Also on December 29, 2022, the Company appointed Chris Brown as its President, Chief Executive Officer, Treasurer, Chief Financial Officer and Secretary.

Effective December 29, 2022, the Company’s new address is 422 Richards Street, Unit 170 Vancouver, BC V6B 2Z4.

On February 3, 2023 the Company filed Articles of Continuance with the Secretary of State for the state of Wyoming. Accordingly, the Company transferred its state of formation from Nevada to Wyoming and became a Wyoming entity. In conjunction with this change of domicile, the Company increased the number of common shares that it is authorized to issue to 1,000,000,000 shares, par value $0.00001 per share.

On February 7, 2023 the Company filed a Certificate of Dissolution with the Secretary of State for the State of Nevada, effectively dissolving the Company’s existence in Nevada. The effective date for the Nevada dissolution is March 17, 2023.

On February 7, 2023, the Company increased the number of directors on its Board of Directors from 1 to 3. On February 7, 2023 the Company appointed Lucille Zdunich and Robert Brown as Directors of the Company.

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General description of our activity

On December 29, 2022, the Company entered into an acquisition agreement with Mr. Brown to acquire all assets and business contracts of Zeroblast Services Ltd. In exchange for a cash payment of $100,000. As a result of this acquisition, the Company is moving out of the music-recognition services business and moving into the antimicrobial surface protection services business.

The core business of the Company is the elimination of germs and microbes through disinfection and anti-microbial protection. The global COVID19 pandemic has re-focused our attention in order to keep our, home, work and entertainment areas germ, virus and pathogen free; to reduce the risk of contact spread of infectious diseases. We provide infection control solutions to our customers which include restaurants, emergency vehicles, classrooms, hotels, hospitals, medical clinics, professional sports teams, care homes, industrial sites, offices, fleet vehicles and residential homes. The Company operates a service-based business that deploys a hands-on approach to customer service. A typical service contract evolves as follows: Step 1: Perform test to demonstrate the level of contamination in a target facility. Step 2: Apply a non-toxic coating to kill germs and prevent the spread of viruses for 90 days. Step 3: Educate clients and supply marketing materials to promote the facilities pro-active safety measures. Step 4: Return and re-treat every 90 days. ZeroBlast proprietary process will disinfect 99.9% of germs providing long-lasting protection against the growth of germs for up to 3 months. With over 55 million square feet protected with our non-toxic antimicrobial surface protection, the ZeroBlast process is safe for both human and pet contact within minutes of treatment.

RESEARCH AND DEVELOPMENT EXPENDITURES

We have not incurred any research expenditures since our incorporation.

BANKRUPTCY OR SIMILAR PROCEEDINGS

There has been no bankruptcy, receivership or similar proceeding.

COMPLIANCE WITH GOVERNMENT REGULATION

We will be required to comply with all regulations, rules and directives of governmental authorities and agencies applicable to the services provided in any facility in any jurisdiction which we would conduct activities.

FACILITIES

Our previously leased office is located at Jean-Louis Calderon 31, Bucharest, 030167, Romania. Our current office, effective as of December 29, 2022 is 422 Richards Street, Unit 170, Vancouver, BC V6B 2Z4. Our telephone number is (888) 998-9449.

EMPLOYEES AND EMPLOYMENT AGREEMENTS

We have no employees as of the date of this prospectus. Our sole officer and director, Chris Brown currently devotes approximately 20 hours per week to company matters. After receiving funding, Chris Brown plans to devote as much time to the operation of the Company as he determines is necessary for him to manage the affairs of the Company. As our business and operations increase, we will assess the need for full time management and administrative support personnel.

LEGAL PROCEEDINGS

There are no pending legal proceedings to which the Company is a party or in which any director, officer or affiliate of the Company, any owner of record or beneficially of more than 5% of any class of voting securities of the Company, or security holder is a party adverse to the Company or has a material interest adverse to the Company.

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MANAGEMENTS DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

This section includes a number of forward-looking statements that reflect our current views regarding the future events and financial performance of Crona Corp.

We qualify as an “emerging growth company” under the JOBS Act. As a result, we are permitted to, and intend to, rely on exemptions from certain disclosure requirements. For so long as we are an emerging growth company, we will not be required to:

Have an auditor report on our internal controls over financial reporting pursuant to Section 404(b) of the Sarbanes-Oxley Act;

Comply with any requirement that may be adopted by the Public Company Accounting Oversight Board regarding mandatory audit firm rotation or a supplement to the auditor’s report providing additional information about the audit and the financial statements (i.e., an auditor discussion and analysis) unless the SEC determines that the application of such additional requirements is necessary or appropriate in the public interest, after considering protection of investors, and whether the action will promote efficiency, competition and capital formation; Submit certain executive compensation on matters to shareholder advisory votes, such as “say-on-pay” and “say-on-frequency;”

Disclose certain executive compensation related items such as the correlation between executive compensation and performance and comparisons of the CEO’s compensation to median employee compensation.

In addition, Section 107 of the JOBS Act also provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. In other words, an emerging growth company can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. We have elected to take advantage of the benefits of this extended transition period. Our financial statements may therefore not be comparable to those of companies that comply with such new or revised accounting standards.

RESULTS OF OPERATION

Results of Operations for the three months ended March 31, 2023 and 2022:

Revenue and cost of goods sold

For the three months ended March 31, 2023 and 2022, Crona Corp. had not generated any revenue.

Operating expenses

Total operating expenses for the three months ended March 31, 2023 were $103,998. The operating expenses for the three months ended March 31, 2023 included depreciation and amortization expense of $7,950, general and administrative expenses of $3,230, and professional fees of $92,818.

Total operating expenses for the three months ended March 31, 2022 were $5,878. The operating expenses for the three months ended March 31, 2022 included general and administrative expenses of $1,113, professional fees of $4,598, and depreciation expense of $167. The increase in operating expenses during the three months ended March 31, 2023 is due to an increase in activity. The Company made an asset acquisition on December 29, 2022, which resulted in amortization and depreciation expenses incurred (due to the acquisition of equipment and intangibles) during the three months ended March 31, 2023 that was not incurred when compared to the three months ended March 31, 2022. The Company had consulting services during the three months ended March 31, 2023 related to business services and expansion. This has resulted in an increase in professional fees for the three months ended March 31, 2023 compared to the professional fees for the three months ended March 31, 2022.

Table of Contents

Net Loss

The net loss for the three months ended March 31, 2023 and 2022 was $110,239 and $5,878 respectively.

The net loss increased for the three months ended March 31, 2023 compared to the three months ended March 31, 2022, because there were increased consulting services, amortization and depreciation expenses when compared to the three months ended March 31, 2022.

Liquidity and Capital Resources

As of March 31, 2023, our total assets were $120,655.

As of March 31, 2023, our total liabilities were $230,241.

As of March 31, 2023, we had a working capital deficit of $101,637

CASH FLOWS FROM OPERATING ACTIVITIES

We have not generated positive cash flows from operating activities. For the three months ended March 31, 2023 net cash flows used in operating activities was $94,618, which consisted of a net loss of $,110,230, depreciation and amortization expense of $7,950, amortization of discount on promissory note of $2,392, interest payable of $3,912 and accounts payable of $1,872.

CASH FLOWS FROM INVESTING ACTIVITIES

For the three months ended March 31, 2023 we generated $0 in investing activities.

CASH FLOWS FROM FINANCING ACTIVITIES

For the three months ended March 31, 2023 net cash flows provided by financing activities was $120,807 which was due to the issuance of a convertible promissory note of $116,000 and related party advances of $4,807.

OFF-BALANCE SHEET ARRANGEMENTS

We have no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

None

ITEM 4. CONTROLS AND PROCEDURES

Our management is responsible for establishing and maintaining a system of disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Exchange Act) that is designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the Commission’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated to the issuer’s management, including its principal executive officer or officers and principal financial officer or officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

An evaluation was conducted under the supervision and with the participation of our management of the effectiveness of the design and operation of our disclosure controls and procedures as of March 31, 2023. Based on that evaluation, our management concluded that our disclosure controls and procedures were not effective as of such date to ensure that information required to be disclosed in the reports that we file or submit under the Exchange Act, is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms.

Changes in Internal Controls over Financial Reporting

There was no change in the Company’s internal control over financial reporting during the quarterly period covered by this report that has materially affected, or is reasonably likely to materially affect, the Company’s internal control over financial reporting.

Table of Contents

PART II. OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

We are not involved in any pending legal proceeding nor are we aware of any pending or threatened litigation against us.

ITEM 1A. RISK FACTORS

None.

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

None

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

None

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITIES HOLDERS

None

ITEM 5. OTHER INFORMATION

None

Table of Contents

ITEM 6. EXHIBITS

The following exhibits are included as part of this report by reference:

31.1	Certification of Chief Executive and Chief Financial Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a).

32.1	Certifications pursuant to Securities Exchange Act of 1934 Rule 13a-14(b) or 15d-14(b) and 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)

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104	Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)

Table of Contents

SIGNATURES

In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	CRONA CORP.

Dated: June 2, 2023	By:	/s/ Chris Brown
		Chris Brown, President and Chief Executive Officer and Chief Financial Officer

EX-31.1 2 crona_ex311.htm CERTIFICATIONS crona_ex311.htm

EXHIBIT 31.1

CERTIFICATIONS

I, Chris Brown, certify that;

(1)

I have reviewed this Quarterly Report on Form 10-Q of Crona Corp;

(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 registrant as of, and for, the periods presented in this report;

(4)

I am 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 Rule 13a-15(f) and 15d-15(f) for the registrant and have:

(a)

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under my supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to me 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 my 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 registrant’s disclosure controls and procedures and presented in this report my 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 year that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

(5)

I have disclosed, based on my most recent evaluation of the internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’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 registrant’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 registrant’s internal control over financial reporting.

Date: June 2, 2023

/s/ Chris Brown

By:

Chris Brown

Title:

Chief Executive Officer and

Chief Financial Officer

EX-32.2 3 crona_ex321.htm CERTIFICATIONS crona_ex321.htm

EXHIBIT 32.1

CERTIFICATION OF

CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER

PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

I, Chris Brown, the Chief Executive Officer and Chief Financial Officer of Crona Corp. (the “Company”), hereby certify pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge:

(i)

the Quarterly Report on Form 10-Q of the Company, for the period ended March 31, 2023, and to which this certification is attached as Exhibit 32.1 (the “Report”) fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

(ii)

the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

By:

/s/ Chris Brown

Name:

Chris Brown

Title:

Chief Executive Officer and

Chief Financial Officer

Date:

June 2, 2023

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Current Assets
Cash	$ 26,089	$ 0
Prepaid expenses	2,515	2,510
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Long-term Assets
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Property, plant and equipment, net	23,283	24,980
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Total Assets	120,655	102,510
Current Liabilities
Accounts payable	1,971	99
Accrued expenses	1,000	1,500
Interest payable	3,912	0
Related party advances	5,029	221
Convertible notes payable, net of discount	118,329	0
Total Current Liabilities	130,241	1,820
Promissory note, related party	100,000	100,000
Total Long Term Liabilities	100,000	100,000
Total Liabilities	230,241	101,820
Stockholders' (Deficit) Equity
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Additional paid in capital	31,403	31,403
Accumulated other comprehensive loss	(37)	0
Accumulated deficit	(147,040)	(36,801)
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STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended
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STATEMENTS OF OPERATIONS (UNAUDITED)
REVENUES	$ 0	$ 0
OPERATING EXPENSES
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General and administrative expenses	3,230	1,113
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PROVISION FOR INCOME TAXES	0	0
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OTHER COMPREHENSIVE LOSS
Foreign Currency Translation Adjustment	(37)	0
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NET LOSS PER SHARE:
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- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

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+ Details

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STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	3 Months Ended
STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	Mar. 31, 2023	Mar. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (110,239)	$ (5,878)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization expense	7,950	167
Amortization of discount on promissory note	2,329	0
Changes in operating assets and liabilities:
Prepaid expenses	(5)	(13,613)
Accounts payable	1,872	(5,500)
Accrued expenses	(500)	0
Interest payable	3,912	0
CASH FLOWS FROM OPERATING ACTIVITIES	(94,681)	(24,824)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from convertible promissory note	116,000	0
Related party advances	4,807	24,824
CASH FLOWS FROM FINANCING ACTIVITIES	120,807	24,824
NET INCREASE (DECREASE) IN CASH	26,126	0
Effects of currency translation on cash	(37)	0
Cash, beginning of period	0	0
Cash, end of period	26,089	0
SUPPLEMENTAL CASH FLOW INFORMATION:
Interest paid	0	0
Income taxes paid	$ 0	$ 0

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ORGANIZATION AND NATURE OF BUSINESS

3 Months Ended

Mar. 31, 2023

ORGANIZATION AND NATURE OF BUSINESS

ORGANIZATION AND NATURE OF BUSINESS

Note 1 – ORGANIZATION AND NATURE OF BUSINESS

XML 16 R8.htm IDEA: XBRL DOCUMENT

GOING CONCERN

3 Months Ended

Mar. 31, 2023

GOING CONCERN

GOING CONCERN

Note 2 – GOING CONCERN

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

3 Months Ended

Mar. 31, 2023

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Note 3 – SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES

Basis of presentation

The accompanying financial statements have been prepared in accordance with GAAP. The Company’s year-end is December 31.

Use of Estimates

Cash and Cash Equivalents

The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents.

Income Taxes

Revenue Recognition

Basic Income (Loss) Per Share

Property and Equipment

	Useful life
	Minimum	Maximum
Equipment	10 Months	15 Years

Intangible assets

Impairment of Long-Lived Assets

Leases

Recent Accounting Pronouncements

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ASSET AQUISITION

3 Months Ended

Mar. 31, 2023

ASSET AQUISITION

ASSET AQUISITION

Note 4 – ASSET AQUISITION

XML 19 R11.htm IDEA: XBRL DOCUMENT

PROPERTY PLANT EQUIPMENT

3 Months Ended

Mar. 31, 2023

PROPERTY PLANT EQUIPMENT

PROPERTY PLANT & EQUIPMENT

Note 5 – PROPERTY PLANT & EQUIPMENT

The Company’s Property plant and equipment as of March 31, 2023 and December 31, 2022 are as follows:

	March 31, 2023			December 31, 2022
Property, plant and equipment, gross	$	24,980		$	24,980
Less: Depreciation		(1,697	)		-
Property, plant and equipment, net		23,283			24,980

Total depreciation expense for the three months ended March 31, 2023 and 2022 were $1,697 and $167, respectively.

XML 20 R12.htm IDEA: XBRL DOCUMENT

INTANGIBLE ASSETS

3 Months Ended

Mar. 31, 2023

INTANGIBLE ASSETS

INTANGIBLE ASSETS

Note 6 – INTANGIBLE ASSETS

The Company’s intangible assets as of March 31, 2023 and December 31, 2022 are as follows:

	March 31, 2023			December 31, 2022
Intangible assets, gross	$	75,020		$	75,020
Less: Amortization		(6,252	)		-
Intangible assets, net	$	68,768		$	75,020

Total amortization expense for the three months ended March 31, 2023 and 2022, were $6,252 and $0, respectively.

XML 21 R13.htm IDEA: XBRL DOCUMENT

CONVERTIBLE PROMISSORY NOTE

3 Months Ended

Mar. 31, 2023

CONVERTIBLE PROMISSORY NOTE

CONVERTIBLE PROMISSORY NOTE

Note 7 – CONVERTIBLE PROMISSORY NOTE

	As of March 31, 2023
	Face value		Discount on Promissory Note			Net payable		Accrued Interest
Convertible Promissory Note	$	133,000	$	(14,671	)	$	118,329	$	2,186
Total	$	133,000	$	(14,671	)	$	118,329	$	2,186

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

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+ Details

XML 22 R14.htm IDEA: XBRL DOCUMENT

RELATED PARTY TRANSACTIONS

3 Months Ended

Mar. 31, 2023

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS

Note 8 – RELATED PARTY TRANSACTIONS

During the year 2022, president & CEO Chris Brown advanced to the Company $221 towards working capital. These advances are unsecured, non-interest bearing and due on demand.

During March 31, 2023 president & CEO Chris Brown advanced to the Company $4,807 towards working capital. These advances are unsecured, non-interest bearing and due on demand.

As of March 31, 2023 and December 31, 2022, related party advances total $5,029 and $221 respectively.

XML 23 R15.htm IDEA: XBRL DOCUMENT

COMMITMENTS AND CONTINGENCIES

3 Months Ended

Mar. 31, 2023

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES

Note 9 – COMMITMENTS AND CONTINGENCIES

XML 24 R16.htm IDEA: XBRL DOCUMENT

SUBSEQUENT EVENTS

3 Months Ended

Mar. 31, 2023

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS

Note 10 – SUBSEQUENT EVENTS

XML 25 R17.htm IDEA: XBRL DOCUMENT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

3 Months Ended

Mar. 31, 2023

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of presentation

The accompanying financial statements have been prepared in accordance with GAAP. The Company’s year-end is December 31.

Use of Estimates

Cash and Cash Equivalents

The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents.

Income Taxes

Revenue Recognition

Basic Income (Loss) Per Share

Property and Equipment

	Useful life
	Minimum	Maximum
Equipment	10 Months	15 Years

Intangible assets

Impairment of Long-Lived Assets

Leases

Recent Accounting Pronouncements

XML 26 R18.htm IDEA: XBRL DOCUMENT

SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2023

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of Property and Equipment Estimated Useful Lives

	Useful life
	Minimum	Maximum
Equipment	10 Months	15 Years

XML 27 R19.htm IDEA: XBRL DOCUMENT

PROPERTY PLANT EQUIPMENT (Tables)

3 Months Ended

Mar. 31, 2023

PROPERTY PLANT EQUIPMENT

Summary of Property Plant Equipment

	March 31, 2023			December 31, 2022
Property, plant and equipment, gross	$	24,980		$	24,980
Less: Depreciation		(1,697	)		-
Property, plant and equipment, net		23,283			24,980

XML 28 R20.htm IDEA: XBRL DOCUMENT

INTANGIBLE ASSETS (Tables)

3 Months Ended

Mar. 31, 2023

INTANGIBLE ASSETS

Summary of Intangible Assets

	March 31, 2023			December 31, 2022
Intangible assets, gross	$	75,020		$	75,020
Less: Amortization		(6,252	)		-
Intangible assets, net	$	68,768		$	75,020

XML 29 R21.htm IDEA: XBRL DOCUMENT

CONVERTIBLE PROMISSORY NOTE (Tables)

3 Months Ended

Mar. 31, 2023

CONVERTIBLE PROMISSORY NOTE

Schedule Of Convertible Promissory Note

	As of March 31, 2023
	Face value		Discount on Promissory Note			Net payable		Accrued Interest
Convertible Promissory Note	$	133,000	$	(14,671	)	$	118,329	$	2,186
Total	$	133,000	$	(14,671	)	$	118,329	$	2,186

XML 30 R22.htm IDEA: XBRL DOCUMENT

GOING CONCERN (Details Narrative) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
GOING CONCERN
Accumulated losses	$ (147,040)	$ (36,801)

XML 31 R23.htm IDEA: XBRL DOCUMENT

SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES (Details)	3 Months Ended
SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES (Details)	Mar. 31, 2023
Maximum [Member]
Estimate useful life	15 years
Minimum [Member]
Estimate useful life	10 months

XML 32 R24.htm IDEA: XBRL DOCUMENT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	3 Months Ended
	Mar. 31, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Intangible assets estimate useful life	3 years

XML 33 R25.htm IDEA: XBRL DOCUMENT

ASSET AQUISITION (Details Narrative)	3 Months Ended
ASSET AQUISITION (Details Narrative)	Mar. 31, 2023 USD ($)
ASSET AQUISITION
Cash payment for equipment	$ 24,980
Cash payment for intangible assets	$ 75,020
Interest rate	7.00%
Consideration for asset acquisition	$ 100,000

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PROPERTY PLANT EQUIPMENT (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
PROPERTY PLANT EQUIPMENT
Property, plant and equipment, gross	$ 24,980	$ 24,980
Less: Depreciation	(1,697)	0
Property, plant and equipment, net	$ 23,283	$ 24,980

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PROPERTY PLANT EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended
PROPERTY PLANT EQUIPMENT (Details Narrative) - USD ($)	Mar. 31, 2023	Mar. 31, 2022
PROPERTY PLANT EQUIPMENT
Depreciation expense	$ 1,697	$ 167

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INTANGIBLE ASSETS (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
INTANGIBLE ASSETS
Intangible assets, gross	$ 75,020	$ 75,020
Less: Amortization	(6,252)	0
Intangible assets, net	$ 68,768	$ 75,020

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INTANGIBLE ASSETS (Details Narrative ) - USD ($)	3 Months Ended
INTANGIBLE ASSETS (Details Narrative ) - USD ($)	Mar. 31, 2023	Mar. 31, 2022
INTANGIBLE ASSETS
Amortization expense	$ 6,252	$ 0

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CONVERTIBLE PROMISSORY NOTE (Details) - USD ($)	Mar. 31, 2023	Feb. 09, 2023
Face value	$ 133,000	$ 133,000
Discount On Promissory Note	(14,671)	$ (17,000)
Net payable	118,329
Accrued Interest	2,186
Convertible Promissory Note [Member]
Face value	133,000
Discount On Promissory Note	(14,671)
Net payable	118,329
Accrued Interest	$ 2,186

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CONVERTIBLE PROMISSORY NOTE (Details Narrative) - USD ($)	Feb. 09, 2023	Mar. 31, 2023
CONVERTIBLE PROMISSORY NOTE
Face value	$ 133,000	$ 133,000
Interest rate	12.00%
Net proceeds received	$ 116,000
Discount	$ 17,000	$ 14,671
Debt maturity	12 months
Conversion price	$ 0.10

XML 40 R32.htm IDEA: XBRL DOCUMENT

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended	12 Months Ended
	Dec. 29, 2022	Mar. 31, 2023	Dec. 31, 2022
Interest payable		$ 3,912	$ 0
Related party advances		5,029	221
Zeroblast Services Ltd [Member]
Interest payable		1,726	0
Zeroblast Services Ltd [Member] \| December 29 2022 [Member]
Interest rate	7.00%
Issuence of promissory Note	$ 100,000
Due to related party	$ 100,000
CEO Chris Brown [Member]
Advanced to Company		$ 4,807	$ 221

- Definition

Carrying amount as of the balance sheet date of obligations due all related parties. For classified balance sheets, represents the current portion of such liabilities (due within one year or within the normal operating cycle if longer).

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- Definition

Portion of the carrying amount as of the balance sheet date of obligations due all related parties that is payable after one year or beyond the normal operating cycle if longer.

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COMMITMENTS AND CONTINGENCIES (Details Narrative) - New Rental Agreement [Member] - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Rent expense	$ 0	$ 1,113
Description of rent	the Company has entered into a new rental agreement for a $371 monthly fee, starting on December 1, 2020, for a period of one year

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Note 1 – ORGANIZATION AND NATURE OF BUSINESS Crona Corp. (“the Company”) was incorporated in the State of Nevada on October 6, 2016. On February 3, 2023 the Company filed Articles of Continuance with the Secretary of State in the State of Wyoming pursuant to which the Company re-domiciled from the State of Nevada to the State of Wyoming. Effective December 29, 2022, the Company’s new address is 422 Richards Street, Unit 170 Vancouver, BC V6B 2Z4. The core business of the Company is the elimination of germs and microbes through disinfection and anti-microbial protection.

Note 2 – GOING CONCERN The accompanying financial statements have been prepared in conformity with generally accepted accounting principles (“GAAP”), which contemplate the continuation of the Company as a going concern. The Company generated no revenues through March 31, 2023. The Company currently has accumulated losses of $147,040 as of March 31, 2023 and has not completed its efforts to establish a stabilized source of revenue sufficient to cover operating costs over an extended period of time. Therefore, there is substantial doubt about the Company’s ability to continue as a going concern. Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses. The Company intends to position itself so that it will be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.

-147040

Note 3 – SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES Basis of presentation The accompanying financial statements have been prepared in accordance with GAAP. The Company’s year-end is December 31. Use of EstimatesThe preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash EquivalentsThe Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. Income TaxesIncome taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.Revenue RecognitionThe Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) 606, “Revenue from Contracts with Customers”. The core principle of ASC 606 is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. An entity recognizes revenue in accordance with that core principle by applying the following steps: Step 1: Identify the contract(s) with a customer. Step 2: Identify the performance obligations in the contract. Step 3: Determine the transaction price. Step 4: Allocate the transaction price to the performance obligations in the contract. Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation. An entity must also disclose sufficient information to enable users of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers, including qualitative and quantitative information about contracts with customers, significant judgments and changes in judgments, and assets recognized from the costs to obtain or fulfill a contract. Basic Income (Loss) Per ShareThe Company computes income (loss) per share in accordance with ASC 260 “Earnings per share”. Basic income (loss) per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive income (loss) per share excludes all potential common shares if their effect is anti-dilutive. As of March 31, 2023, there were no potentially dilutive debt or equity instruments issued or outstanding. Property and EquipmentProperty and equipment are carried at cost. Expenditures for maintenance and repairs are charged against operations. Renewals and betterment that materially extend the life of the assets are capitalized. When assets are retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is reflected in income for the period. Depreciation is computed for financial statement purposes on a straight-line basis over the following estimated useful lives of the related assets. <table cellpadding="0" style="border-spacing:0;font-size:10pt;width:100%"><tbody><tr style="height:15px"><td/><td/><td colspan="3" style="BORDER-BOTTOM: #000000 1px solid;">Useful life</td></tr><tr style="height:15px"><td> </td><td style="width:5%;"> </td><td style="BORDER-BOTTOM: #000000 1px solid;width:15%;">Minimum</td><td style="width:1%;"> </td><td style="BORDER-BOTTOM: #000000 1px solid;width:15%;vertical-align:bottom;">Maximum</td></tr><tr style="height:15px;background-color:#cceeff"><td>Equipment</td><td/><td>10 Months</td><td> </td><td style="vertical-align:bottom;">15 Years</td></tr></tbody></table> Intangible assetsIntangible assets consist of contracts acquired in an asset purchase agreement (see Note 4). The estimated useful life of these assets was determined to be 3 years. The Company periodically evaluates the reasonableness of the useful lives of these assets. Once these assets are fully amortized, they are removed from the accounts. These assets are reviewed for impairment or obsolescence when events or changes in circumstances indicate that the carrying amount may not be recoverable. If impaired, intangible assets are written down to fair value based on discounted cash flows or other valuation techniques. The Company has no intangibles with indefinite lives.Impairment of Long-Lived AssetsThe Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable. To determine recoverability of a long-lived asset, management evaluates whether the estimated future undiscounted net cash flows from the asset are less than its carrying amount. If impairment is indicated, the long-lived asset would be written down to fair value. Fair value is determined by an evaluation of available price information at which assets could be bought or sold, including quoted market prices, if available, or the present value of the estimated future cash flows based on reasonable and supportable assumptions. LeasesThe Company accounts for leases in accordance with Accounting Standards Update (“ASU”) No. 2016-02, “Leases”. Under this guidance, lessees (including lessees under leases classified as finance leases, which are to be classified based on criteria similar to that applicable to capital leases under current guidance, and leases classified as operating leases) will recognize a right-to-use asset and a lease liability on the balance sheet, initially measured as the present value of lease payments under the lease. The guidance permits companies to make an accounting policy election not to apply the recognition provisions of the guidance to short term leases (leases with a lease term of 12 months or less that do not include an option to purchase the underlying asset that the lessee is reasonably certain to exercise). If this election is made, lease payments under short term leases will be recognized on a straight-line basis over the lease term. The Company has elected not to apply the standard to short-term leases. Recent Accounting PronouncementsThere have been no recent accounting pronouncements or changes in accounting pronouncements during the three months ended March 31, 2023, that are of significance or potential significance to the Company.

The accompanying financial statements have been prepared in accordance with GAAP. The Company’s year-end is December 31.

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.

The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents.

Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.

The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) 606, “Revenue from Contracts with Customers”. The core principle of ASC 606 is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. An entity recognizes revenue in accordance with that core principle by applying the following steps: Step 1: Identify the contract(s) with a customer. Step 2: Identify the performance obligations in the contract. Step 3: Determine the transaction price. Step 4: Allocate the transaction price to the performance obligations in the contract. Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation. An entity must also disclose sufficient information to enable users of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers, including qualitative and quantitative information about contracts with customers, significant judgments and changes in judgments, and assets recognized from the costs to obtain or fulfill a contract.

The Company computes income (loss) per share in accordance with ASC 260 “Earnings per share”. Basic income (loss) per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive income (loss) per share excludes all potential common shares if their effect is anti-dilutive. As of March 31, 2023, there were no potentially dilutive debt or equity instruments issued or outstanding.

Property and equipment are carried at cost. Expenditures for maintenance and repairs are charged against operations. Renewals and betterment that materially extend the life of the assets are capitalized. When assets are retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is reflected in income for the period. Depreciation is computed for financial statement purposes on a straight-line basis over the following estimated useful lives of the related assets. <table cellpadding="0" style="border-spacing:0;font-size:10pt;width:100%"><tbody><tr style="height:15px"><td/><td/><td colspan="3" style="BORDER-BOTTOM: #000000 1px solid;">Useful life</td></tr><tr style="height:15px"><td> </td><td style="width:5%;"> </td><td style="BORDER-BOTTOM: #000000 1px solid;width:15%;">Minimum</td><td style="width:1%;"> </td><td style="BORDER-BOTTOM: #000000 1px solid;width:15%;vertical-align:bottom;">Maximum</td></tr><tr style="height:15px;background-color:#cceeff"><td>Equipment</td><td/><td>10 Months</td><td> </td><td style="vertical-align:bottom;">15 Years</td></tr></tbody></table>

<table cellpadding="0" style="border-spacing:0;font-size:10pt;width:100%"><tbody><tr style="height:15px"><td/><td/><td colspan="3" style="BORDER-BOTTOM: #000000 1px solid;">Useful life</td></tr><tr style="height:15px"><td> </td><td style="width:5%;"> </td><td style="BORDER-BOTTOM: #000000 1px solid;width:15%;">Minimum</td><td style="width:1%;"> </td><td style="BORDER-BOTTOM: #000000 1px solid;width:15%;vertical-align:bottom;">Maximum</td></tr><tr style="height:15px;background-color:#cceeff"><td>Equipment</td><td/><td>10 Months</td><td> </td><td style="vertical-align:bottom;">15 Years</td></tr></tbody></table>

P10M

P15Y

Intangible assets consist of contracts acquired in an asset purchase agreement (see Note 4). The estimated useful life of these assets was determined to be 3 years. The Company periodically evaluates the reasonableness of the useful lives of these assets. Once these assets are fully amortized, they are removed from the accounts. These assets are reviewed for impairment or obsolescence when events or changes in circumstances indicate that the carrying amount may not be recoverable. If impaired, intangible assets are written down to fair value based on discounted cash flows or other valuation techniques. The Company has no intangibles with indefinite lives.

P3Y

The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable. To determine recoverability of a long-lived asset, management evaluates whether the estimated future undiscounted net cash flows from the asset are less than its carrying amount. If impairment is indicated, the long-lived asset would be written down to fair value. Fair value is determined by an evaluation of available price information at which assets could be bought or sold, including quoted market prices, if available, or the present value of the estimated future cash flows based on reasonable and supportable assumptions.

The Company accounts for leases in accordance with Accounting Standards Update (“ASU”) No. 2016-02, “Leases”. Under this guidance, lessees (including lessees under leases classified as finance leases, which are to be classified based on criteria similar to that applicable to capital leases under current guidance, and leases classified as operating leases) will recognize a right-to-use asset and a lease liability on the balance sheet, initially measured as the present value of lease payments under the lease. The guidance permits companies to make an accounting policy election not to apply the recognition provisions of the guidance to short term leases (leases with a lease term of 12 months or less that do not include an option to purchase the underlying asset that the lessee is reasonably certain to exercise). If this election is made, lease payments under short term leases will be recognized on a straight-line basis over the lease term. The Company has elected not to apply the standard to short-term leases.

There have been no recent accounting pronouncements or changes in accounting pronouncements during the three months ended March 31, 2023, that are of significance or potential significance to the Company.

Note 4 – ASSET AQUISITION On December 29, 2022, the Company entered into an Asset Purchase Agreement with Zeroblast Services Ltd. (Seller), a related party, to acquire all business assets of the Seller, which included equipment and intangible assets. Seller will also convey any and all contracts that it has with its current customers, written, oral or otherwise (the intangible assets). Consideration for the asset acquisition is a cash payment of 100,000 ($24,980 for the equipment and $75,020 for the intangible asset).The payment shall be in the form of a Promissory Note due on or before December 29, 2024. This note bears interest at 7% per annum, however if the note is fully repaid within twelve (12) months interest is waived. At any time during the first twelve (12) months the note can be reopened for either an extension or renegotiation of the terms of the note.

100000

24980

75020

0.07

Note 5 – PROPERTY PLANT & EQUIPMENT The Company’s Property plant and equipment as of March 31, 2023 and December 31, 2022 are as follows: <table cellpadding="0" style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%"><tbody><tr style="height:15px"><td> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: #000000 1px solid;width:9%;vertical-align:bottom;text-align:center;">March 31, 2023</td><td style="white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: #000000 1px solid;width:9%;vertical-align:bottom;text-align:center;">December 31, 2022</td><td style="white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">Property, plant and equipment, gross</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">24,980</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">24,980</td><td style="width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#ffffff"><td style="vertical-align:top;">Less: Depreciation</td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> </td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">(1,697 </td><td style="PADDING-BOTTOM: 1px;width:1%;vertical-align:bottom;white-space: nowrap;">)</td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> </td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">-</td><td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">Property, plant and equipment, net</td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> </td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">23,283</td><td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> </td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">24,980</td><td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> </td></tr></tbody></table> Total depreciation expense for the three months ended March 31, 2023 and 2022 were $1,697 and $167, respectively.

24980

1697

23283

24980

1697

167

Note 6 – INTANGIBLE ASSETS The Company’s intangible assets as of March 31, 2023 and December 31, 2022 are as follows: <table cellpadding="0" style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%"><tbody><tr style="height:15px"><td> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">March 31, 2023</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">December 31, 2022</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">Intangible assets, gross</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">75,020</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">75,020</td><td style="width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#ffffff"><td style="vertical-align:top;">Less: Amortization</td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> </td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">(6,252</td><td style="PADDING-BOTTOM: 1px;width:1%;vertical-align:bottom;white-space: nowrap;">)</td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> </td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">-</td><td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">Intangible assets, net</td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">68,768</td><td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;">$ </td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">75,020</td><td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> </td></tr></tbody></table> Total amortization expense for the three months ended March 31, 2023 and 2022, were $6,252 and $0, respectively.

75020

6252

68768

75020

6252

Note 7 – CONVERTIBLE PROMISSORY NOTE On February 09, 2023, the Company issued a convertible promissory note (the “February 2023 Note”) at a face value of $133,000 to a third party at an interest rate of 12% per annum. Net proceeds received against the promissory note is $116,000 with a discount of $17,000. Maturity date of the note is 12 months from the date of issue with a conversion price of $0.10 <table cellpadding="0" style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%"><tbody><tr style="height:15px"><td> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="14" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">As of March 31, 2023</td><td style="white-space: nowrap;"> </td></tr><tr style="height:15px"><td> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">Face value</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">Discount on Promissory Note</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">Net payable</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">Accrued Interest</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">Convertible Promissory Note </td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">133,000</td><td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">(14,671</td><td style="PADDING-BOTTOM: 1px;width:1%;vertical-align:bottom;white-space: nowrap;">)</td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">118,329</td><td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">2,186</td><td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#ffffff"><td style="vertical-align:top;">Total</td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">133,000</td><td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">(14,671</td><td style="PADDING-BOTTOM: 3px;width:1%;vertical-align:bottom;white-space: nowrap;">)</td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">118,329</td><td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">2,186</td><td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> </td></tr></tbody></table>

133000

0.12

116000

17000

P12M

0.10

<table cellpadding="0" style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%"><tbody><tr style="height:15px"><td> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="14" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">As of March 31, 2023</td><td style="white-space: nowrap;"> </td></tr><tr style="height:15px"><td> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">Face value</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">Discount on Promissory Note</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">Net payable</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">Accrued Interest</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">Convertible Promissory Note </td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">133,000</td><td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">(14,671</td><td style="PADDING-BOTTOM: 1px;width:1%;vertical-align:bottom;white-space: nowrap;">)</td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">118,329</td><td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">2,186</td><td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#ffffff"><td style="vertical-align:top;">Total</td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">133,000</td><td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">(14,671</td><td style="PADDING-BOTTOM: 3px;width:1%;vertical-align:bottom;white-space: nowrap;">)</td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">118,329</td><td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">2,186</td><td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> </td></tr></tbody></table>

133000

14671

118329

2186

133000

14671

118329

2186

Note 8 – RELATED PARTY TRANSACTIONS On December 29, 2022, the Company entered into a promissory Note with a related party, Zeroblast Services Ltd. (Seller). The Promissory Note is entered into as an exchange for the all business assets of the Seller at $100,000. The sum of $100,000 is due on or before December 29, 2024. This note bears interest at 7% per annum. As of March 31, 2023 and December 31, 2022, interest payable totaled $1,726 and $0, respectively. During the year 2022, president & CEO Chris Brown advanced to the Company $221 towards working capital. These advances are unsecured, non-interest bearing and due on demand. During March 31, 2023 president & CEO Chris Brown advanced to the Company $4,807 towards working capital. These advances are unsecured, non-interest bearing and due on demand. As of March 31, 2023 and December 31, 2022, related party advances total $5,029 and $221 respectively.

100000

0.07

1726

221 4807

5029

221

Note 9 – COMMITMENTS AND CONTINGENCIES In November 20, 2020, the Company has entered into a new rental agreement for a $371 monthly fee, starting on December 1, 2020, for a period of one year. In January 2022, the Company extended the lease agreement for a period of one year. The lease was terminated in July 2022. For the three months ended March 31, 2023 and 2022 rent expense was $0 and $1,113, respectively, which is included within general and administrative expenses on the statements of operations. From time-to-time, the Company is subject to various litigation and other claims in the normal course of business. The Company establishes liabilities in connection with legal actions that management deems to be probable and estimable. No amounts have been accrued in the financial statements with respect to any matters.

the Company has entered into a new rental agreement for a $371 monthly fee, starting on December 1, 2020, for a period of one year

1113

Note 10 – SUBSEQUENT EVENTS In accordance with ASC 855-10, the Company has analyzed its operations subsequent to March 31, 2023, through the date when financial statements were issued, and has determined that it does not have material subsequent events to disclosure in these financial statements.

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(1)	I have reviewed this Quarterly Report on Form 10-Q of Crona Corp;

(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 registrant as of, and for, the periods presented in this report;

(4)	I am 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 Rule 13a-15(f) and 15d-15(f) for the registrant and have:


	(a)	Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under my supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to me 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 my 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 registrant’s disclosure controls and procedures and presented in this report my 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 year that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and


(5)	I have disclosed, based on my most recent evaluation of the internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’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 registrant’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 registrant’s internal control over financial reporting.

	/s/ Chris Brown
By:	Chris Brown
Title:	Chief Executive Officer and
	Chief Financial Officer

(i)	the Quarterly Report on Form 10-Q of the Company, for the period ended March 31, 2023, and to which this certification is attached as Exhibit 32.1 (the “Report”) fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

(ii)	the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

	By:	/s/ Chris Brown
	Name:	Chris Brown
	Title:	Chief Executive Officer and
		Chief Financial Officer

	Date:	June 2, 2023