crona_10q.htm

0001477932-26-001337.txt : 20260316 0001477932-26-001337.hdr.sgml : 20260316 20260316063055 ACCESSION NUMBER: 0001477932-26-001337 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 47 CONFORMED PERIOD OF REPORT: 20250930 FILED AS OF DATE: 20260316 DATE AS OF CHANGE: 20260316 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Crona Corp. CENTRAL INDEX KEY: 0001696411 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] ORGANIZATION NAME: 07 Trade & Services EIN: 352574778 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-56610 FILM NUMBER: 26754367 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 September 30, 2025

☐	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

7261

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: 7,087,600 shares of Common Stock issued and outstanding as of November 11, 2025

TABLE OF CONTENTS

PART I	FINANCIAL INFORMATION:	3
Item 1.	Financial Statements	3
	Balance Sheets as of September 30, 2025 (Unaudited) and December 31, 2024 (Audited)	4
	Statements of Operations for the three and nine months ended September 30, 2025, and 2024 (Unaudited)	5
	Statements of Stockholders’ Deficit for the three months ended September 30, 2025, and 2024 (Unaudited)	6
	Statements of Cash Flows for the nine months ended September 30, 2025, and 2024 (Unaudited)	7
	Notes to the Financial Statements	8
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	12
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	15
Item 4.	Controls and Procedures	15
PART II	OTHER INFORMATION:	16
Item 1.	Legal Proceedings	16
Item 1A.	Risk Factors	16
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	16
Item 3.	Defaults Upon Senior Securities	16
Item 4.	Submission of Matters to a Vote of Securities Holders	16
Item 5.	Other Information	16
Item 6.	Exhibits	17
	Signatures	18

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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 (UNAUDITED)

	September 30, 2025			December 31, 2024
	(Unaudited)			(Audited)

ASSETS
Current Assets
Prepaid expenses	$	-		$	-
Total Current Assets		-			-
Long-term Assets
Intangible assets, net		6,253			25,006
Property, plant and equipment, net		10,926			14,070
Total Long-term Assets		17,179			39,076
Total Assets	$	17,179		$	39,076
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Liabilities
Current Liabilities
Accounts payable	$	-		$	7,323
Interest payable		41,974			44,129
Related party advances		102,903			24,643
Convertible notes payable, net of discount		132,000			132,500
Total Current Liabilities		276,877			208,595
Promissory note, related party		-			100,000
Total Long-Term Liabilities		-			100,000
Total Liabilities		276,877			308,595
Commitments and contingencies (Note 6)
Stockholders’ Deficit
Preferred stock, par value $0.00001 5,000,000 shares authorized, 5,000,000 shares issued and outstanding as of September 30, 2025 and December 31, 2024		50			50
Common stock, par value $0.001; 1,000,000,000 shares authorized, 7,087,600 shares and 6,587,500 shares issued and outstanding as of September 30, 2025 and December 31, 2024 respectively		7,088			6,588
Additional paid in capital		31,853			31,853
Accumulated other comprehensive loss		(188	)		(188	)
Accumulated deficit		(298,501	)		(307,822	)
Total Stockholders’ Deficit		(259,698	)		(269,519	)
Total Liabilities and Stockholders’ Deficit	$	17,179		$	39,076

See accompanying notes to unaudited financial statements.

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CRONA CORP.

STATEMENTS OF OPERATIONS (UNAUDITED)

	For the three			For the three			For the nine			For the nine
	months ended			months ended			months ended			months ended
	September 30, 2025			September 30, 2024			September 30, 2025			September 30, 2024

REVENUES	$	-		$	-		$	-		$	-
OPERATING EXPENSES
Amortization on convertible promissory note		-			-			-			1,863
Depreciation and amortization expense		7,299			7,372			21,897			22,115
General and administrative expenses		5,551			1,429			25,778			5,371
Professional fees		12,925			1,613			81,125			14,613
Share based compensation		-			-			-			-
TOTAL OPERATING EXPENSES		25,775			10,414			128,800			43,962
OTHER INCOME (EXPENSE)
Interest expenses		(7,942	)		(5,737	)		(13,589	)		(17,134	)
Debt Forgiveness		115,744			-			151,710			-
TOTAL OTHER EXPENSES		107,802			(5,737	)		138,121			(17,134	)
PROFIT LOSS FROM OPERATIONS		82,027			(16,151	)		9,321			(61,096	)
PROVISION FOR INCOME TAXES		-			-			-			-
NET PROFIT LOSS	$	82,027		$	(16,151	)	$	9,321		$	(61,096	)
OTHER COMPREHENSIVE LOSS
Foreign Currency Translation Adjustment		-			-			-			-
COMPREHENSIVE PROFIT/ (LOSS)		82,027			(16,151	)		9,321			(61,096	)
NET PROFIT LOSS PER SHARE: BASIC AND DILUTED	$	-		$	-		$	-		$	-
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED		7,087,600			6,176,541			7,087,600			6,176,541

See accompanying notes to unaudited financial statements

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STATEMENTS OF STOCKHOLDERS’ (DEFICIT) EQUITY

For the three months ended September 30, 2025 and 2024

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

For the three months ended September 30, 2024

Balance, June 30, 2024		5,000,000	$	50		6,587,500	$	6,588	$	31,853	$	(275,372	)	$	(188	)	$	(237,069	)
Net loss		-		-		-		-		-		(16,151	)		-			(16,151	)
Balance, September 30, 2024		5,000,000	$	50		6,587,500	$	6,588	$	31,853	$	(291,523	)	$	(188	)	$	(253,220	)

For the three months ended September 30, 2025

Balance, June 30, 2025		5,000,000	$	50		7,087,500	$	7,088	$	31,853	$	(380,528	)	$	(188	)	$	(341,725	)
Share issued from Restriction Issuance		-		-		100		-		-		-			-			-
Net profit		-		-		-		-		-		82,027			-			82,027
Balance, September 30, 2025		5,000,000	$	50		7,087,600	$	7,088	$	31,853	$	(298,501	)	$	(188	)	$	(259,698	)

See accompanying notes to unaudited financial statements.

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STATEMENTS OF CASH FLOWS (UNAUDITED)

	For the nine months ended September 30, 2025			For the nine months ended September 30, 2024
	(Unaudited)			(Unaudited)

CASH FLOWS FROM OPERATING ACTIVITIES
Net profit/ (loss)	$	9,321		$	(61,096	)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Debt forgiveness		(151,710	)		-
Amortization expenses		18,753			18,755
Depreciation expenses		3,144			3,360
Amortization of discount on promissory note		-			1,863
Interest Expenses		13,589			-
Changes in operating assets and liabilities:
Increase (decrease) in Prepaid expenses		-			255
Interest payable on convertible promissory note		(2,155	)		17,134
Increase (decrease) in accounts payable		(7,323	)		2,950
NET CASH USED IN OPERATING ACTIVITIES		(116,381	)		(16,779	)
CASH FLOWS FROM FINANCING ACTIVITIES
Advances from related parties		116,381			16,779

NET CASH FROM FINANCING ACTIVITIES		116,381			16,779
NET INCREASE (DECREASE) IN CASH		-			-
Effects of currency translation on cash		-			-
Cash, beginning of period		-			-
Cash, end of period	$	-		$	-
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

September 30, 2025

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 provision of funeral and memorial services, including cremation, burial arrangements, and the sale of related memorial products such as caskets and urns. The Company’s services also include the transportation of the deceased, memorial planning, and assistance with legal documentation and ceremonial arrangements.

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 revenue through September 30, 2025. The Company currently has accumulated losses of $298,501 as of September 30, 2025, 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.

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 September 30, 2025, there were no potentially dilutive debt or equity instruments issued or outstanding.

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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.

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 it 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 like 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 September 30, 2025, that are of significance or potential significance to the Company.

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Note 4 – PROPERTY PLANT & EQUIPMENT

The Company’s Property plant and equipment as of September 30, 2025, and December 31, 2024, are as follows

	September 30, 2025			December 31, 2024
Property, plant and equipment, gross	$	24,980		$	24,980
Less: Depreciation		(14,054	)		(10,910	)
Property, plant and equipment, net		10,926			14,070

Total depreciation expenses for the nine months ended September 30, 2025, and 2024, were $3,144 and $3,360, respectively.

Note 5 – INTANGIBLE ASSETS

The Company’s intangible assets as of September 30, 2025, and December 31, 2024, are as follows:

	September 30, 2025			December 31, 2024
Intangible assets, gross	$	75,020		$	75,020
Less: Amortization		(68,767	)		(50,014	)
Intangible assets, net	$	6,253		$	25,006

Total amortization expenses for the nine months ended September 30, 2025, and 2024, were $18,753 and $18,755 respectively.

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Note 6 – 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 are $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 September 30, 2025
	Face value		Discount on Promissory Note		Net payable		Accrued Interest
Convertible Promissory Note	$	132,000	$	-	$	132,000	$	41,974
Total	$	132,000	$	-	$	132,000	$	41,974

	As of December 31, 2024
	Face value		Discount on Promissory Note		Net payable		Accrued Interest
Convertible Promissory Note	$	132,500	$	-	$	132,500	$	30,111
Total	$	132,500	$	-	$	132,500	$	30,111

On October 27, 2023, 500,000 shares of common stock were issued at a rate of $0.001 to settle the promissory note value of $500.

On April 29, 2025, 500,000 shares of common stock were issued at a rate of $0.001 to settle the promissory note value of $500.

Accrued Interest as of September 30, 2025, is $41,974 and December 31, 2024, is $30,111. The promissory note payable is $ 132,000 and $132,500 as of September 30, 2025, and December 31, 2024.

Total interest expenses of $11,863 and $11,914 for the nine months ended September 30, 2025, and 2024.

Note 7 – RELATED PARTY TRANSACTIONS

During the nine months ended September 30, 2025, the Company’s director, Cheung Lam Hung, advanced a total of $102,903 to the Company to cover operating expenses.

The amount is non-interest bearing, unsecured, and repayable on demand.

As of September 30, 2025, the balance due to the director was $102,903

Note 8 – STOCKHOLDERS’ EQUITY

Common Shares

The Company has 1,000,000,000, $0.001 par value shares of common stock authorized.

On March 7, 2025, Cheung Lam Hung, through his controlled entity Next Talent (HK) Limited, acquired 5,000,000 shares of the Company’s common stock by way of a private purchase transaction. Following this acquisition, Mr. Cheung Lam Hung, through Next Talent (HK) Limited, became the beneficial owner of approximately 75.90% of the Company’s issued and outstanding common shares.

On July 29, 2025, the Company issued 100 shares of common stock to Chen Miao as a restricted issuance, with the approval of Cheung Lam Hung.

As of September 30, 2025, and December 31, 2024, the company’s common shares issued and outstanding are 7,087,600 and 6,587,500 respectively.

Preferred Shares

The Company has 5,000,000, $0.00001 par value of preferred stock authorized.

As of September 30, 2025, and December 31, 2024, the company’s preferred shares issued and outstanding are 5,000,000 and 5,000,000 respectively.

Note 9 – COMMITMENTS AND CONTINGENCIES

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 September 30, 2025, through the date when financial statements were issued and didn’t found any transactions to be reported.

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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 harbor 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 statement represents 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 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 January 7, 2025, the Board of Directors of Crona Corp. (the “Company”) appointed Cheung Lam Hung to fill a vacancy on the Board of Directors with a term expiring at the Company's next Annual Meeting of Stockholders. Also on the same date the Board of Directors appointed Cheung Lam Hung as its President, Chief Executive Officer, Treasurer, Chief Financial Officer and Secretary.

General description of our activity

On June 22, 2023, the Company appointed Demetrios Malamas as its President, Chief Executive Officer, Treasurer, Chief Financial Officer and Secretary. As a result of the management change, the Company is moving out of the antimicrobial surface protection services business and into the memorialization industry, serving our customers in cemetery and funeral industries.

We have not generated revenue to date and intend to generate revenue from our products sales to customers. Our mission is to ensure families are supported during the most difficult time of their lives. We aim to help families move forward from grief to remembrance. We are proud to provide products and solutions to meet the needs of every family.

We provide a variety of funeral products including funeral caskets. Funeral caskets come in a wide array of models and are made of several different materials. Metal funeral caskets come in Copper, Stainless Steel, 18 Gauge metal and 20-gauge metal. They come with a variety of popular interiors including velvet, crepe and satin among other fabrics. As for the wooden caskets, they also come in a variety of woods including, but not limited to; Pine, Mahogany, Oak, Cherry, Pecan, Maple, Poplar and Cedar. All of these caskets come with a variety of finishes, a variety of handles (swing bars or stationery, a variety of decorative corners, repositioning beds).

Our customers for caskets are funeral homes, funeral suppliers, and casket distributors in the US market. By importing from China, the Company is following a well-worn outsourcing playbook that’s upended markets for American-made goods from electronics to bedroom furniture. Our relationship with several factories in China allows us to have priority manufacturing. In addition, our relationship with shippers allows us to have priority shipping at some of the best rates available. We will import 40-foot containers holding 64 caskets apiece and sells them to funeral homes and regional distributors for a fraction of the price. We will be attending industry Trade Shows at the National as well as the State level to increase company visibility and market presence and work to increase market share as well as to stay in contact with our Funeral Home families and customers. In addition, our marketing will include advertising in Funeral industry magazines and journals.

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RESEARCH AND DEVELOPMENT EXPENDITURES

We have not incurred any research expenditure 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 current office is located at 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, Cheung Lam Hung currently devotes approximately 20 hours per week to company matters. After receiving funding, Cheung Lam Hung 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.

MANAGEMENTS DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

This section includes a few 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.

Table of Contents

RESULTS OF OPERATION

Results of Operations for the three and nine months ended September 30, 2025, and 2024:

Revenue for three and nine months ended September 30, 2025, and 2024

For the three and nine months ended September 30, 2025, and 2024, we did not generate any revenue.

Operating expenses for the three and nine months ended September 30, 2025, and 2024

Total operating expenses for the three months ended September 30, 2025, were $25,775 which included depreciation and amortization expenses of $7,299, general and administrative expenses of $5,551 professional fees of $12,925.

Total operating expenses for the three months ended September 30, 2024, were $10,414 which included depreciation and amortization expense of $7,372, general and administrative expenses of $1,429, and professional fees of $1,613.

Total operating expenses for the nine months ended September 30, 2025, were $128,800 which included depreciation and amortization expenses of $21,897, general and administrative expenses of $25,778 professional fees of $81,125.

Total operating expenses for the nine months ended September 30, 2024, were $43,962 which included amortization on convertible promissory note $1,863, depreciation and amortization expense of $22,115, general and administrative expenses of $5,371, and professional fees of $14,613.

Net Profit/ (Loss)

The net profit/ (loss) for the nine months ended September 30, 2025, and 2024 was $9,321 and ($61,096) respectively.

The net profit incurred for the nine months ended September 30, 2025, when compared to the nine months ended September 30, 2024, because there is total debt forgiveness $151,170 approved by new company management.

Liquidity and Capital Resources

As of September 30, 2025 we had no cash, total liabilities were $276,877 and a working capital deficit of $298,501.

Management believes the Company will continue to incur losses and negative cash flows from operating activities for the foreseeable future and will need additional equity or debt financing to sustain its operations until it can achieve profitability and positive cash flows, if ever. The Company’s continuation as a going concern is dependent upon its ability to ultimately attain profitable operations, generate sufficient cash flow to meet its obligations, and obtain additional financing as may be required. The outcome of this uncertainty cannot be assured. Our independent registered public accounting firm, in their reports on our financial statements for the year ended December 31, 2024, expressed substantial doubt about our ability to continue as a going concern. These circumstances could complicate our ability to raise additional capital. Our financial statements do not include any adjustments to the carrying amounts of our assets and liabilities that might result from the outcome of this uncertainty.

The accompanying consolidating financial statements do not include any adjustments that might result from the outcome of this uncertainty. There can be no assurance that management will be successful in implementing its business plan or that the successful implementation of such business plan will actually improve the Company's operating results.

CASH FLOWS FROM OPERATING ACTIVITIES

We have not generated positive cash flows from operating activities. For the nine months ended September 30, 2025, net cash used in operating activities was $116,381, which consisted of a net profit of $9,321, depreciation and amortization expense of $21,897, interest payable of $13,589, accounts payable of $(7,323).

CASH FLOWS FROM INVESTING ACTIVITIES

For the nine months ended September 30, 2025, we generated $0 in investing activities.

CASH FLOWS FROM FINANCING ACTIVITIES

For the nine months ended September 30, 2025, net cash flow provided by financing activities was $116,381 which included the advances from related party of $116,381.

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.

Table of Contents

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 supervision and with the participation of our management of the effectiveness of the design and operation of our disclosure controls and procedures as of September 30, 2025. 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 proceedings 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.

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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: March 13, 2026	By:	/s/ Cheung Lam Hung
		Cheung Lam Hung,
		President and
		Chief Executive Officer and Chief Financial Officer

EX-31.1 2 crona_ex311.htm CERTIFICATION crona_ex311.htm

EXHIBIT 31.1

CERTIFICATIONS

I, Cheung Lam Hung, 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: March 13, 2026

/s/ Cheung Lam Hung

By:

Cheung Lam Hung

Title:

Chief Executive Officer and

Chief Financial Officer

EX-32.1 3 crona_ex321.htm CERTIFICATION 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, Cheung Lam Hung, 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 September 30, 2025, 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/ Cheung Lam Hung
	Name:	Cheung Lam Hung
	Title:	Chief Executive Officer and
		Chief Financial Officer

	Date:	March 13, 2026

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Document Type	10-Q
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Entity Address Address Line 1	422 Richards Street
Entity Address Address Line 2	Unit 170
Entity Address City Or Town	Vancouver
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BALANCE SHEETS - USD ($)	Sep. 30, 2025	Dec. 31, 2024
Current Assets
Prepaid expenses	$ 0	$ 0
Total Current Assets	0	0
Long-term Assets
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Property, plant and equipment, net	10,926	14,070
Total Long-term Assets	17,179	39,076
Total Assets	17,179	39,076
Current Liabilities
Accounts payable	0	7,323
Interest payable	41,974	44,129
Related party advances	102,903	24,643
Convertible notes payable, net of discount	132,000	132,500
Total Current Liabilities	276,877	208,595
Promissory note, related party	0	100,000
Total Long-Term Liabilities	0	100,000
Total Liabilities	276,877	308,595
Stockholders' Deficit
Preferred stock, par value $0.00001 5,000,000 shares authorized, 5,000,000 shares issued and outstanding as of September 30, 2025 and December 31, 2024	50	50
Common stock, par value $0.001; 1,000,000,000 shares authorized, 7,087,600 shares and 6,587,500 shares issued and outstanding as of September 30, 2025 and December 31, 2024 respectively	7,088	6,588
Additional paid in capital	31,853	31,853
Accumulated other comprehensive loss	(188)	(188)
Accumulated deficit	(298,501)	(307,822)
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BALANCE SHEETS
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Common Stock, shares outstanding	7,087,600	6,587,500
Preferred stock, par value	$ 0.00001	$ 0.00001
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STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended		9 Months Ended
STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	Sep. 30, 2025	Sep. 30, 2024	Sep. 30, 2025	Sep. 30, 2024
STATEMENTS OF OPERATIONS (UNAUDITED)
REVENUES	$ 0	$ 0	$ 0	$ 0
OPERATING EXPENSES
Amortization on convertible promissory note	0	0	0	1,863
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General and administrative expenses	5,551	1,429	25,778	5,371
Professional fees	12,925	1,613	81,125	14,613
Share based compensation	0	0	0	0
TOTAL OPERATING EXPENSES	25,775	10,414	128,800	43,962
OTHER INCOME (EXPENSE)
Interest expenses	(7,942)	(5,737)	(13,589)	(17,134)
Debt Forgiveness	115,744	0	151,710	0
TOTAL OTHER EXPENSES	107,802	(5,737)	138,121	(17,134)
PROFIT LOSS FROM OPERATIONS	82,027	(16,151)	9,321	(61,096)
PROVISION FOR INCOME TAXES	0	0	0	0
NET PROFIT LOSS	82,027	(16,151)	9,321	(61,096)
OTHER COMPREHENSIVE LOSS
Foreign Currency Translation Adjustment	0	0	0	0
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STATEMENTS OF STOCKHOLDERS (DEFICIT) EQUITY (UNAUDITED) - USD ($)	Total	Preferred Series A	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Other comprehensive loss
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Balance, amount at Jun. 30, 2024	$ (237,069)	$ 50	$ 6,588	$ 31,853	$ (275,372)	$ (188)
Net profit (loss)	(16,151)	$ 0	$ 0	0	(16,151)	0
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Balance, amount at Sep. 30, 2024	(253,220)	$ 50	$ 6,588	31,853	(291,523)	(188)
Balance, amount at Dec. 31, 2024	(269,519)
Net profit (loss)	9,321
Balance, shares at Sep. 30, 2025		5,000,000	7,087,600
Balance, amount at Sep. 30, 2025	(259,698)	$ 50	$ 7,088	31,853	(298,501)	(188)
Balance, shares at Jun. 30, 2025		5,000,000	7,087,500
Balance, amount at Jun. 30, 2025	(341,725)	$ 50	$ 7,088	31,853	(380,528)	(188)
Net profit (loss)	82,027	0	$ 0	0	82,027	0
Share issued from Restriction Issuance, shares			100
Share issued from Restriction Issuance, amount	0	$ 0	$ 0	0	0	0
Balance, shares at Sep. 30, 2025		5,000,000	7,087,600
Balance, amount at Sep. 30, 2025	$ (259,698)	$ 50	$ 7,088	$ 31,853	$ (298,501)	$ (188)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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- Definition

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

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+ Details

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STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	9 Months Ended
STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	Sep. 30, 2025	Sep. 30, 2024
CASH FLOWS FROM OPERATING ACTIVITIES
Net profit/ (loss)	$ 9,321	$ (61,096)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Debt forgiveness	(151,710)	0
Amortization expenses	18,753	18,755
Depreciation expenses	3,144	3,360
Amortization of discount on promissory note	0	1,863
Interest Expenses	13,589	0
Changes in operating assets and liabilities:
Increase (decrease) in Prepaid expenses	0	255
Interest payable on convertible promissory note	(2,155)	17,134
Increase (decrease) in accounts payable	(7,323)	2,950
NET CASH USED IN OPERATING ACTIVITIES	(116,381)	(16,779)
CASH FLOWS FROM FINANCING ACTIVITIES
Advances from related parties	116,381	16,779
NET CASH FROM FINANCING ACTIVITIES	116,381	16,779
NET INCREASE (DECREASE) IN CASH	0	0
Effects of currency translation on cash	0	0
Cash, beginning of period	0	0
Cash, end of period	0	0
SUPPLEMENTAL CASH FLOW INFORMATION:
Interest paid	0	0
Income taxes paid	$ 0	$ 0

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Insider Trading Arrangements	9 Months Ended
Insider Trading Arrangements	Sep. 30, 2025
Insider Trading Arrangement [Line Items]
Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non Rule 10b5-1 Arrangement Adopted [Flag]	false
Non Rule 10b5-1 Arrangement Terminated [Flag]	false

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ORGANIZATION AND NATURE OF BUSINESS

9 Months Ended

Sep. 30, 2025

ORGANIZATION AND NATURE OF BUSINESS

ORGANIZATION AND NATURE OF BUSINESS

Note 1 – ORGANIZATION AND NATURE OF BUSINESS

XML 18 R9.htm IDEA: XBRL DOCUMENT

GOING CONCERN

9 Months Ended

Sep. 30, 2025

GOING CONCERN

GOING CONCERN

Note 2 – GOING CONCERN

XML 19 R10.htm IDEA: XBRL DOCUMENT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

9 Months Ended

Sep. 30, 2025

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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PROPERTY PLANT AND EQUIPMENT

9 Months Ended

Sep. 30, 2025

PROPERTY PLANT AND EQUIPMENT

PROPERTY PLANT AND EQUIPMENT

Note 4 – PROPERTY PLANT & EQUIPMENT

The Company’s Property plant and equipment as of September 30, 2025, and December 31, 2024, are as follows

	September 30, 2025			December 31, 2024
Property, plant and equipment, gross	$	24,980		$	24,980
Less: Depreciation		(14,054	)		(10,910	)
Property, plant and equipment, net		10,926			14,070

Total depreciation expenses for the nine months ended September 30, 2025, and 2024, were $3,144 and $3,360, respectively.

XML 21 R12.htm IDEA: XBRL DOCUMENT

INTANGIBLE ASSETS

9 Months Ended

Sep. 30, 2025

INTANGIBLE ASSETS

INTANGIBLE ASSETS

Note 5 – INTANGIBLE ASSETS

The Company’s intangible assets as of September 30, 2025, and December 31, 2024, are as follows:

	September 30, 2025			December 31, 2024
Intangible assets, gross	$	75,020		$	75,020
Less: Amortization		(68,767	)		(50,014	)
Intangible assets, net	$	6,253		$	25,006

Total amortization expenses for the nine months ended September 30, 2025, and 2024, were $18,753 and $18,755 respectively.

XML 22 R13.htm IDEA: XBRL DOCUMENT

CONVERTIBLE PROMISSORY NOTE

9 Months Ended

Sep. 30, 2025

CONVERTIBLE PROMISSORY NOTE

CONVERTIBLE PROMISSORY NOTE

Note 6 – CONVERTIBLE PROMISSORY NOTE

	As of September 30, 2025
	Face value		Discount on Promissory Note		Net payable		Accrued Interest
Convertible Promissory Note	$	132,000	$	-	$	132,000	$	41,974
Total	$	132,000	$	-	$	132,000	$	41,974

	As of December 31, 2024
	Face value		Discount on Promissory Note		Net payable		Accrued Interest
Convertible Promissory Note	$	132,500	$	-	$	132,500	$	30,111
Total	$	132,500	$	-	$	132,500	$	30,111

On October 27, 2023, 500,000 shares of common stock were issued at a rate of $0.001 to settle the promissory note value of $500.

On April 29, 2025, 500,000 shares of common stock were issued at a rate of $0.001 to settle the promissory note value of $500.

Accrued Interest as of September 30, 2025, is $41,974 and December 31, 2024, is $30,111. The promissory note payable is $ 132,000 and $132,500 as of September 30, 2025, and December 31, 2024.

Total interest expenses of $11,863 and $11,914 for the nine months ended September 30, 2025, and 2024.

- 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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-Topic 815
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-Name Accounting Standards Codification
-Section 50
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RELATED PARTY TRANSACTIONS

9 Months Ended

Sep. 30, 2025

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS

Note 7 – RELATED PARTY TRANSACTIONS

During the nine months ended September 30, 2025, the Company’s director, Cheung Lam Hung, advanced a total of $102,903 to the Company to cover operating expenses.

The amount is non-interest bearing, unsecured, and repayable on demand.

As of September 30, 2025, the balance due to the director was $102,903

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

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XML 24 R15.htm IDEA: XBRL DOCUMENT

STOCKHOLDERS EQUITY

9 Months Ended

Sep. 30, 2025

STOCKHOLDERS EQUITY

STOCKHOLDERS' EQUITY

Note 8 – STOCKHOLDERS’ EQUITY

Common Shares

The Company has 1,000,000,000, $0.001 par value shares of common stock authorized.

On July 29, 2025, the Company issued 100 shares of common stock to Chen Miao as a restricted issuance, with the approval of Cheung Lam Hung.

As of September 30, 2025, and December 31, 2024, the company’s common shares issued and outstanding are 7,087,600 and 6,587,500 respectively.

Preferred Shares

The Company has 5,000,000, $0.00001 par value of preferred stock authorized.

As of September 30, 2025, and December 31, 2024, the company’s preferred shares issued and outstanding are 5,000,000 and 5,000,000 respectively.

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 10
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XML 25 R16.htm IDEA: XBRL DOCUMENT

COMMITMENTS AND CONTINGENCIES

9 Months Ended

Sep. 30, 2025

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES

Note 9 – COMMITMENTS AND CONTINGENCIES

XML 26 R17.htm IDEA: XBRL DOCUMENT

SUBSEQUENT EVENTS

9 Months Ended

Sep. 30, 2025

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS

Note 10 – SUBSEQUENT EVENTS

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

9 Months Ended

Sep. 30, 2025

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

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SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2025

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of Property and Equipment Estimated Useful Lives

	Useful life
	Minimum	Maximum
Equipment	10 Months	15 Years

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PROPERTY PLANT EQUIPMENT (Tables)

9 Months Ended

Sep. 30, 2025

PROPERTY PLANT AND EQUIPMENT

Summary of Property Plant Equipment

	September 30, 2025			December 31, 2024
Property, plant and equipment, gross	$	24,980		$	24,980
Less: Depreciation		(14,054	)		(10,910	)
Property, plant and equipment, net		10,926			14,070

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INTANGIBLE ASSETS (Tables)

9 Months Ended

Sep. 30, 2025

INTANGIBLE ASSETS

Summary of Intangible Assets

	September 30, 2025			December 31, 2024
Intangible assets, gross	$	75,020		$	75,020
Less: Amortization		(68,767	)		(50,014	)
Intangible assets, net	$	6,253		$	25,006

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CONVERTIBLE PROMISSORY NOTE (Tables)

9 Months Ended

Sep. 30, 2025

CONVERTIBLE PROMISSORY NOTE

Schedule of Convertible Promissory Note

	As of September 30, 2025
	Face value		Discount on Promissory Note		Net payable		Accrued Interest
Convertible Promissory Note	$	132,000	$	-	$	132,000	$	41,974
Total	$	132,000	$	-	$	132,000	$	41,974

	As of December 31, 2024
	Face value		Discount on Promissory Note		Net payable		Accrued Interest
Convertible Promissory Note	$	132,500	$	-	$	132,500	$	30,111
Total	$	132,500	$	-	$	132,500	$	30,111

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GOING CONCERN (Details Narrative) - USD ($)	Sep. 30, 2025	Dec. 31, 2024
GOING CONCERN
Accumulated deficit	$ (298,501)	$ (307,822)

- Definition

Amount of accumulated undistributed earnings (deficit).

+ References + Details

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SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES (Details)	9 Months Ended
SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES (Details)	Sep. 30, 2025
Minimum
Property, plant and equipment, equipment, useful life	10 months
Maximum
Property, plant and equipment, equipment, useful life	15 years

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	Sep. 30, 2025
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Intangible assets estimate useful life	3 years

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PROPERTY PLANT EQUIPMENT (Details) - USD ($)	Sep. 30, 2025	Dec. 31, 2024
PROPERTY PLANT AND EQUIPMENT
Property, plant and equipment, gross	$ 24,980	$ 24,980
Less: Depreciation	(14,054)	(10,910)
Property, plant and equipment, net	$ 10,926	$ 14,070

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PROPERTY PLANT EQUIPMENT (Details Narrative) - USD ($)	9 Months Ended
PROPERTY PLANT EQUIPMENT (Details Narrative) - USD ($)	Sep. 30, 2025	Sep. 30, 2024
PROPERTY PLANT AND EQUIPMENT
Depreciation expense	$ 3,144	$ 3,360

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INTANGIBLE ASSETS
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INTANGIBLE ASSETS (Details Narrative ) - USD ($)	Sep. 30, 2025	Sep. 30, 2024
INTANGIBLE ASSETS
Amortization expense	$ 18,753	$ 18,755

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The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets.

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CONVERTIBLE PROMISSORY NOTE (Details) - USD ($)	Sep. 30, 2025	Dec. 31, 2024	Feb. 09, 2023
Face value	$ 132,000	$ 132,500	$ 133,000
Discount on Promissory Note	0	0
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Discount on Promissory Note	0	0
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	Feb. 09, 2023	Apr. 29, 2025	Oct. 27, 2023	Sep. 30, 2025	Sep. 30, 2024	Sep. 30, 2025	Sep. 30, 2024	Dec. 31, 2024
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Interest rate	12.00%
Net proceeds received	$ 116,000
Net payable				132,000		132,000		132,500
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Debt maturity	12 years
Conversion price	$ 0.10	$ 0.001	$ 0.001
Promissory note value		$ 500	$ 500
Interest expenses				7,942	$ 5,737	13,589	$ 17,134
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Net payable				132,000		132,000		132,500
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RELATED PARTY TRANSACTIONS (Details Narrative)	9 Months Ended
RELATED PARTY TRANSACTIONS (Details Narrative)	Sep. 30, 2025 USD ($)
Cheung Lam Hung [Member]
Due to related parties, current	$ 102,903
Directors [Member]
Due to related party	$ 102,903

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STOCKHOLDERS EQUITY (Details Narrative) - $ / shares	Sep. 30, 2025	Jul. 29, 2025	Mar. 07, 2025	Dec. 31, 2024
Common stock, shares authorized	1,000,000,000			1,000,000,000
Common stock, shares par value	$ 0.001			$ 0.001
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Common stock, shares outstanding	7,087,600			6,587,500
Preferred stock, shares authorized	5,000,000			5,000,000
Preferred stock, shares par value	$ 0.00001			$ 0.00001
Preferred stock, shares issued	5,000,000			5,000,000
Preferred stock, shares outstanding	5,000,000			5,000,000
Preferred stocks [Member]
Preferred stock, shares authorized	5,000,000			5,000,000
Preferred stock, shares par value	$ 0.00001			$ 0.00001
Preferred stock, shares issued	5,000,000			5,000,000
Preferred stock, shares outstanding	5,000,000			5,000,000
Cheung Lam Hung [Member]
Preferred stock, shares issued		100
Cheung Lam Hung [Member] \| Common Shares [Member]
Preferred stock, shares issued			5,000,000
Ownership percentage			75.90%

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WY 35-2574778 422 Richards Street Unit 170 Vancouver BC V6B 2Z4 888 998-9449 Common stock CCCP Yes Yes true false Non-accelerated Filer false 7087600 0 0 0 0 6253 25006 10926 14070 17179 39076 17179 39076 0 7323 41974 44129 102903 24643 132000 132500 276877 208595 0 100000 0 100000 276877 308595 0.00001 5000000 5000000 50 50 0.001 1000000000 7087600 6587500 7088 6588 31853 31853 -188 -188 -298501 -307822 -259698 -269519 17179 39076 0 0 0 0 0 0 0 1863 7299 7372 21897 22115 5551 1429 25778 5371 12925 1613 81125 14613 0 0 0 0 25775 10414 128800 43962 7942 5737 13589 17134 115744 0 151710 0 107802 -5737 138121 -17134 82027 -16151 9321 -61096 0 0 0 0 82027 -16151 9321 -61096 0 0 0 0 82027 -16151 9321 -61096 0 0 0 0 7087600 6176541 7087600 6176541 5000000 50 6587500 6588 31853 -275372 -188 -237069 0 0 0 -16151 0 -16151 5000000 50 6587500 6588 31853 -291523 -188 -253220 5000000 50 7087500 7088 31853 -380528 -188 -341725 0 100 0 0 0 0 0 0 0 0 82027 0 82027 5000000 50 7087600 7088 31853 -298501 -188 -259698 9321 -61096 151710 0 18753 18755 3144 3360 0 1863 13589 0 0 -255 -2155 17134 -7323 2950 -116381 -16779 116381 16779 116381 16779 0 0 0 0 0 0 0 0 0 0 0 0 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 provision of funeral and memorial services, including cremation, burial arrangements, and the sale of related memorial products such as caskets and urns. The Company’s services also include the transportation of the deceased, memorial planning, and assistance with legal documentation and ceremonial arrangements. 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 revenue through September 30, 2025. The Company currently has accumulated losses of $298,501 as of September 30, 2025, 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. -298501 Note 3 – SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES Basis of presentationThe 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 September 30, 2025, 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="2" style="BORDER-BOTTOM: 1px solid;">Useful life</td></tr><tr style="height:15px"><td> </td><td style="BORDER-BOTTOM: 1px solid;width:12%;vertical-align:top;">Minimum </td><td style="BORDER-BOTTOM: 1px solid;width:12%;vertical-align:top;">Maximum</td></tr><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">Equipment</td><td style="vertical-align:top;">10 Months</td><td style="vertical-align:top;">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 it 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 like 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 September 30, 2025, 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 September 30, 2025, 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="2" style="BORDER-BOTTOM: 1px solid;">Useful life</td></tr><tr style="height:15px"><td> </td><td style="BORDER-BOTTOM: 1px solid;width:12%;vertical-align:top;">Minimum </td><td style="BORDER-BOTTOM: 1px solid;width:12%;vertical-align:top;">Maximum</td></tr><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">Equipment</td><td style="vertical-align:top;">10 Months</td><td style="vertical-align:top;">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="2" style="BORDER-BOTTOM: 1px solid;">Useful life</td></tr><tr style="height:15px"><td> </td><td style="BORDER-BOTTOM: 1px solid;width:12%;vertical-align:top;">Minimum </td><td style="BORDER-BOTTOM: 1px solid;width:12%;vertical-align:top;">Maximum</td></tr><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">Equipment</td><td style="vertical-align:top;">10 Months</td><td style="vertical-align:top;">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 it 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 like 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 September 30, 2025, that are of significance or potential significance to the Company. Note 4 – PROPERTY PLANT & EQUIPMENT The Company’s Property plant and equipment as of September 30, 2025, and December 31, 2024, 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;">September 30, 2025</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, 2024</td><td style="PADDING-BOTTOM: 1px;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;">(14,054 </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;">(10,910 </td><td style="PADDING-BOTTOM: 1px;width:1%;vertical-align:bottom;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;">10,926</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;">14,070</td><td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> </td></tr></tbody></table> Total depreciation expenses for the nine months ended September 30, 2025, and 2024, were $3,144 and $3,360, respectively. <table cellpadding="0" style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%"><tbody><tr style="height:15px"><td> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">September 30, 2025</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">December 31, 2024</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">Property, plant and equipment, gross</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</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;">(14,054 </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;">(10,910 </td><td style="PADDING-BOTTOM: 1px;width:1%;vertical-align:bottom;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;">10,926</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;">14,070</td><td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> </td></tr></tbody></table> 24980 24980 14054 10910 10926 14070 3144 3360 Note 5 – INTANGIBLE ASSETS The Company’s intangible assets as of September 30, 2025, and December 31, 2024, 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;">September 30, 2025</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, 2024</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;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">75,020</td><td style="width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#ffffff"><td style="vertical-align:top;">Less: Amortization</td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> </td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">(68,767 </td><td style="PADDING-BOTTOM: 1px;width:1%;vertical-align:bottom;white-space: nowrap;">)</td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> </td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">(50,014 </td><td style="PADDING-BOTTOM: 1px;width:1%;vertical-align:bottom;white-space: nowrap;">)</td></tr><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">Intangible assets, net</td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">6,253</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;">25,006</td><td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> </td></tr></tbody></table> Total amortization expenses for the nine months ended September 30, 2025, and 2024, were $18,753 and $18,755 respectively. <table cellpadding="0" style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%"><tbody><tr style="height:15px"><td> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">September 30, 2025</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">December 31, 2024</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">Intangible assets, gross</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</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;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">75,020</td><td style="width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#ffffff"><td style="vertical-align:top;">Less: Amortization</td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> </td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">(68,767 </td><td style="PADDING-BOTTOM: 1px;width:1%;vertical-align:bottom;white-space: nowrap;">)</td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> </td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">(50,014 </td><td style="PADDING-BOTTOM: 1px;width:1%;vertical-align:bottom;white-space: nowrap;">)</td></tr><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">Intangible assets, net</td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">6,253</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;">25,006</td><td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> </td></tr></tbody></table> 75020 75020 68767 50014 6253 25006 18753 18755 Note 6 – 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 are $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 $0.10. <table cellpadding="0" style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%"><tbody><tr style="height:15px"><td> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="14" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">As of September 30, 2025 </td><td style="white-space: nowrap;"> </td></tr><tr style="height:15px"><td> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">Face value</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">Discount onPromissory Note</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">Net payable</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">AccruedInterest</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">Convertible Promissory Note</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">132,000</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;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">132,000</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;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">41,974</td><td style="width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#ffffff"><td style="vertical-align:top;">Total</td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">132,000</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;">$</td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">-</td><td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">132,000</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;">$</td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">41,974</td><td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> </td></tr></tbody></table> <table cellpadding="0" style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%"><tbody><tr style="height:15px"><td> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="14" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">As of December 31, 2024</td><td style="white-space: nowrap;"> </td></tr><tr style="height:15px"><td> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">Face value</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">Discount onPromissory Note</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">Net payable</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">AccruedInterest</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">Convertible Promissory Note</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">132,500</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;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">132,500</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;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">30,111</td><td style="width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#ffffff"><td style="vertical-align:top;">Total</td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">132,500</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;">$</td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">-</td><td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">132,500</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;">30,111</td><td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> </td></tr></tbody></table> On October 27, 2023, 500,000 shares of common stock were issued at a rate of $0.001 to settle the promissory note value of $500. On April 29, 2025, 500,000 shares of common stock were issued at a rate of $0.001 to settle the promissory note value of $500. Accrued Interest as of September 30, 2025, is $41,974 and December 31, 2024, is $30,111. The promissory note payable is $ 132,000 and $132,500 as of September 30, 2025, and December 31, 2024. Total interest expenses of $11,863 and $11,914 for the nine months ended September 30, 2025, and 2024. 133000 0.12 116000 17000 P12Y 0.10 <table cellpadding="0" style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%"><tbody><tr style="height:15px"><td> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="14" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">As of September 30, 2025 </td><td style="white-space: nowrap;"> </td></tr><tr style="height:15px"><td> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">Face value</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">Discount onPromissory Note</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">Net payable</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">AccruedInterest</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">Convertible Promissory Note</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">132,000</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;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">132,000</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;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">41,974</td><td style="width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#ffffff"><td style="vertical-align:top;">Total</td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">132,000</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;">$</td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">-</td><td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">132,000</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;">$</td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">41,974</td><td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> </td></tr></tbody></table> <table cellpadding="0" style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%"><tbody><tr style="height:15px"><td> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="14" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">As of December 31, 2024</td><td style="white-space: nowrap;"> </td></tr><tr style="height:15px"><td> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">Face value</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">Discount onPromissory Note</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">Net payable</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">AccruedInterest</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">Convertible Promissory Note</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">132,500</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;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">-</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">132,500</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;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">30,111</td><td style="width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#ffffff"><td style="vertical-align:top;">Total</td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">132,500</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;">$</td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">-</td><td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">132,500</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;">30,111</td><td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> </td></tr></tbody></table> 132000 0 132000 41974 132000 0 132000 41974 132500 0 132500 30111 132500 0 132500 30111 500000 0.001 500 500000 0.001 500 41974 30111 132000 132500 11863 11914 Note 7 – RELATED PARTY TRANSACTIONS During the nine months ended September 30, 2025, the Company’s director, Cheung Lam Hung, advanced a total of $102,903 to the Company to cover operating expenses. The amount is non-interest bearing, unsecured, and repayable on demand. As of September 30, 2025, the balance due to the director was $102,903 102903 102903 Note 8 – STOCKHOLDERS’ EQUITY Common SharesThe Company has 1,000,000,000, $0.001 par value shares of common stock authorized. On March 7, 2025, Cheung Lam Hung, through his controlled entity Next Talent (HK) Limited, acquired 5,000,000 shares of the Company’s common stock by way of a private purchase transaction. Following this acquisition, Mr. Cheung Lam Hung, through Next Talent (HK) Limited, became the beneficial owner of approximately 75.90% of the Company’s issued and outstanding common shares. On July 29, 2025, the Company issued 100 shares of common stock to Chen Miao as a restricted issuance, with the approval of Cheung Lam Hung. As of September 30, 2025, and December 31, 2024, the company’s common shares issued and outstanding are 7,087,600 and 6,587,500 respectively. Preferred SharesThe Company has 5,000,000, $0.00001 par value of preferred stock authorized. As of September 30, 2025, and December 31, 2024, the company’s preferred shares issued and outstanding are 5,000,000 and 5,000,000 respectively. 1000000000 0.001 5000000 0.7590 100 7087600 6587500 5000000 0.00001 5000000 5000000 Note 9 – COMMITMENTS AND CONTINGENCIES 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 September 30, 2025, through the date when financial statements were issued and didn’t found any transactions to be reported.