hosu_10q.htm

0001477932-26-000509.txt : 20260130 0001477932-26-000509.hdr.sgml : 20260130 20260129173521 ACCESSION NUMBER: 0001477932-26-000509 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 40 CONFORMED PERIOD OF REPORT: 20250930 FILED AS OF DATE: 20260130 DATE AS OF CHANGE: 20260129 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HOOPS SCOUTING USA CENTRAL INDEX KEY: 0001721056 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374] ORGANIZATION NAME: 06 Technology EIN: 000000000 STATE OF INCORPORATION: WY FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-56389 FILM NUMBER: 26579513 BUSINESS ADDRESS: STREET 1: 63 ROCIO CT CITY: PALM DESERT STATE: CA ZIP: 92260 BUSINESS PHONE: 760-636-4353 MAIL ADDRESS: STREET 1: 63 ROCIO CT CITY: PALM DESERT STATE: CA ZIP: 92260 10-Q 1 hosu_10q.htm FORM 10-Q hosu_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 Number: 333-260704

HOOPS SCOUTING USA

(Exact name of registrant as specified in its charter)

Wyoming	7389	38-4010393
(State or other jurisdiction of	(Primary Standard Industrial	(I.R.S. Employer
incorporation or organization)	Classification Code Number)	Identification Number)

63 Rocio Court

Palm Desert, CA 92260

Tel: (760) 636-4353

(Address, including zip code, and telephone number, including area code, of registrant’s principal executive offices)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15 (d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days ☒ Yes ☐ 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 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, a non-accelerated filer or a smaller reporting company. See the definitions of “large, accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large, accelerated filer	☐	Accelerated filer	☐
Non-accelerated filer	☒	Smaller Reporting Company	☒
Emerging Growth Company	☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant is a shell company (as defined in rule 12b-2 of the Exchange Act.) ☐ Yes ☒ No

The number of shares of the Registrant’s common stock, par value $0.0001 per share, outstanding as of January 23, 2026 was 101,250,000.

PART I	FINANCIAL INFORMATION:	3
Item 1.	Financial Statements	3
	Unaudited Balance Sheets as of September 30, 2025 and June 30, 2025	4
	Unaudited Statements of Operations for the three months ended September 30, 2025 and 2024	5
	Unaudited Statements of Stockholders’ Deficit for the three months ended September 30, 2025, and 2024	6
	Unaudited Statements of Cash Flows for the three months ended September 30, 2025, and 2024	7
	Notes to the Financial Statements	8
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	13
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	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.	Mine Safety Disclosures	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 Hoops Scouting USA. (“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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HOOPS SCOUTING USA
Condensed Balance Sheets

	September 30, 2025			June 30, 2025
	(unaudited)			(Audited)
Assets
Current assets
Bank	$	93		$	-
Cash		20			20
Inventory		76,869			76,869
Total current asset	$	76,982		$	76,889
Total assets	$	76,982		$	76,889

Liabilities and stockholders’ deficit

Current liabilities
Accounts payable		3,430			2,732
Due to related party (Note 3)		245,807			234,944
Total current liabilities		249,237			237,676
Non-current liabilities
Loans payable (Note 7)		16,000			16,000

Total liabilities	$	265,237		$	253,676

Nature of operations and continuance of business (Note 1)
Stockholders’ deficit
Common stock Authorized: 10,000,000,000 common shares, $0.0001 par value 101,250,000 shares issued and outstanding as of September 30, 2025 and June 30, 2025 respectively	$	10,125		$	10,125
Additional paid-in capital		124,925			124,925
Accumulated deficit		(323,305	)		(311,837	)

Total stockholders’ deficit		(188,255	)		(176,787	)

Total liabilities and stockholders’ deficit	$	76,982		$	76,889

(The accompanying notes are an integral part of these condensed unaudited financial statements)

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HOOPS SCOUTING USA
Condensed statements of operations and comprehensive loss (Unaudited)

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

Expenses
General and administrative		73			123
Professional fees		8,500			1,000
Transfer agent and filing fees		2,895			2,055
Total expenses	$	11,468		$	3,178

Net loss	$	(11,468	)	$	(3,178	)

Loss per share, basic and diluted		(0.00	)		(0.00	)

Weighted average shares outstanding		101,250,000			101,250,000

(The accompanying notes are an integral part of these condensed unaudited financial statements)

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HOOPS SCOUTING USA
Condensed statements of stockholders’ deficit (Unaudited)

	Common stock				Additional					Total
	Number of shares		Amount		paid-in capital		Accumulated deficit			stockholders’ deficit

	For the three months ended September 30, 2024

Balance, June 30, 2024		101,250,000	$	10,125	$	124,925	$	(291,719	)	$	(156,669	)
Net loss for the period		-		-		-		(3,178	)		(3,178	)
Balance, September 30, 2024		101,250,000	$	10,125	$	124,925	$	(294,897	)	$	(159,847	)

	For the three months ended September 30, 2025

Balance, June 30, 2025		101,250,000	$	10,125	$	124,925	$	(311,837	)	$	(176,787	)
Net loss for the period		-		-		-		(11,468	)		(11,468	)
Balance, September 30, 2025		101,250,000	$	10,125	$	124,925	$	(323,305	)	$	(188,255	)

(The accompanying notes are an integral part of these condensed unaudited financial statements)

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HOOPS SCOUTING USA
Condensed statements of cash flows (Unaudited)

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

Operating activities

Net loss	$	(11,468	)	$	(3,178	)

Adjustments to reconcile net loss to net cash used in operating activities:
Increase/(Decrease) in accounts payable		698			(9,704	)
Net cash used in operating activities	$	(10,770	)	$	(12,882	)

Cash Flows from Financing Activities:
Proceeds from a related party		10,863			12,834

Net cash provided by financing activities	$	10,863		$	12,834

Net increase (decrease) in cash, cash equivalents and restricted cash		93			(48	)
Cash, cash equivalents and restricted cash at beginning of the period		20			76
Cash, cash equivalents and restricted cash at end of the period	$	113		$	28
Cash, end of period
Supplemental Cash Flow Information:
Cash paid for interest	$	-		$	-
Cash paid for income taxes	$	-		$	-

(The accompanying notes are an integral part of these condensed unaudited financial statements)

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HOOPS SCOUTING USA

Notes to the condensed financial statements

September 30, 2025

(Expressed in US dollars)

(unaudited)

1. Nature of Operations and Continuance of Business

Hoops Scouting USA (the “Company”) was incorporated in the State of Wyoming on October 31, 2016. The Company is in the business of scouting high school and college basketball players in Colorado.

These financial statements have been prepared on a going concern basis, which implies the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability of the Company to obtain necessary equity financing to continue operations, and ultimately the attainment of profitable operations. During the period ended September 30, 2025, the Company had no revenues and incurred a net loss of $11,468. As at September 30, 2025, the Company has a working capital deficit of $172,255 and an accumulated deficit of $323,305. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. These condensed financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. Management plans to promote our website and develop the Hoops Scouting USA app to run in conjunction with the website. We are looking at potential partnerships with current scouting services and college sport sponsorship consulting firms.

2. Significant Accounting Policies

(a) Basis of Presentation

The results for the three months ended September 30, 2025 are not necessarily indicative of the results of operations for the full year. These financial statements and related footnotes should be read in conjunction with the financial statements and footnotes thereto included in the Company’s Annual Report for the year ended June 30, 2025, filed with the Securities and Exchange Commission.

The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America, and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) and reflect all adjustments, consisting of normal recurring adjustments, which management believes are necessary to fairly present the financial position, results of operations and cash flows of the Company for the three months period ended September 30, 2025.

(b) Use of Estimates and Judgments

The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. It also requires management to exercise its judgment in the processing of applying the Company’s accounting policies. The Company regularly evaluates estimates and assumptions related to deferred income tax valuation allowances. The Company bases its estimates and assumptions on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The impacts of such estimates and judgments are pervasive throughout the financial statements and may require accounting adjustments based on future occurrences. Revisions to accounting estimates and judgments are recognized in the period in which the estimate is revised and future periods if the revision affects both current and future periods. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

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HOOPS SCOUTING USA

Notes to the condensed financial statements

September 30, 2025

(Expressed in US dollars)

(unaudited)

The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents.

(d) Liquidity / Going Concern

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. The Company’s significant operating losses raise substantial doubt about its ability to continue as a going concern. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

(e) Income Taxes

The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “Income Taxes”. The asset and liability method provides that deferred income tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss and tax credit carryforwards. Deferred income tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred income tax assets to the amount that is believed more likely than not to be realized.

(f) Intangible Assets

Intangible assets consist of all right, title and interest of seller and its affiliates in the Grit Mobile Application and related complementary products acquired in an asset purchase agreement. The estimated useful life of these assets was determined to be zero years and amortized the full value of the intangible asset. 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.

(g) Impairment of Long-Lived Assets

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

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HOOPS SCOUTING USA

Notes to the condensed financial statements

September 30, 2025

(Expressed in US dollars)

(unaudited)

(h) Loss Per Share

The Company computes income (loss) per share in accordance with FASB ASC 260 “Earnings per Share”. Basic 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 loss per share excludes all potential common shares if their effect is anti-dilutive. There are no potentially issuable common shares as of September 30, 2025, or 2024.

(i) Comprehensive Loss

ASC 220, “Comprehensive Income” establishes standards for the reporting and display of comprehensive income and its components in the financial statements. As at September 30, 2025 and September 30, 2024, the Company had no items that affected comprehensive loss.

(j) Inventory

The Company values inventory at the lower of cost or market. Cost is determined using the first-in first-out method, which is calculated by counting each item in inventory, assigning costs to each item based upon the actual purchase cost of each item and reporting the costs of each item sold.

(k) Recent Accounting Pronouncements

The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

(l) Revenue recognition

We recognize revenue in accordance with ASC 606, Revenue from Contracts with Customers. The standard’s stated core principle is that an entity should recognize 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. To achieve this core principle, ASC 606 includes provisions within a five-step model that includes identifying the contract with a customer, identifying the performance obligations in the contract, determining the transaction price, allocating the transaction price to the performance obligations, and recognizing revenue when, or as, an entity satisfies a performance obligation.

3. Related Party Transactions

Till June 30, 2022, president of the company contributed $61,581 towards the Company operating expenses.

During the three months ended September 30, 2022, president of the company contributed $4,000 towards the Company operating expenses.

During the three months ended December 31, 2022, president of the company contributed $7,800 towards the Company operating expenses.

During the three months ended March 31, 2023, president of the company contributed $6,416 towards the Company operating expenses.

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HOOPS SCOUTING USA

Notes to the condensed financial statements

September 30, 2025

(Expressed in US dollars)

(unaudited)

During the three months ended June 30, 2023, the company borrowed $9,468 from the President and Director of the Company, towards company operating expenses and $47,241 towards purchase of inventory.

During the three months ended September 30, 2023, president of the company contributed $12,030 towards the Company operating expenses and $8,013 towards purchase of inventory.

During the three months ended December 31, 2023, president of the company contributed $16,700 towards the Company operating expenses and $13,712 towards purchase of inventory.

During the three months ended March 31, 2024, president of the company contributed $10,333 towards the Company operating expenses and $7,903 towards purchase of inventory.

During the three months ended June 30, 2024, president of the company contributed $750 towards the Company operating expenses.

During the three months ended September 30, 2024 president of the company $12,834 towards company operating expenses.

During the three months ended December 31, 2024 president of the company $3,658 towards company operating expenses.

During the three months ended March 31, 2025 president of the company $8,468 towards company operating expenses.

During the three months ended June 30, 2025 president of the company $4,037 towards company operating expenses.

During the three months ended September 30, 2025 president of the company $10,863 towards company operating expenses.

As at September 30, 2025, the Company owed $245,807 (June 30, 2025 - $234,944) to the President and Director of the Company

4. Intangible Asset

On February 17, 2023, the Company purchased the Grit Mobile Application and related complementary products from Grit Performance Athletics Inc at a purchase price of $100,000. The total recorded cost of this intangible asset of $100,000 has been included in “Property and Equipment” on the balance sheet. As of June 30, 2023, we determined that this intangible asset doesn’t have a definite useful life, and as such, it was fully impaired.

As of September 30, 2025, the balance on this intangible asset was $0

	As at
	June 30,
	2023
Intangible asset	$	100,000
Less: Impairment		(100,000	)
Property and equipment net	$	-

Impairment expense is $100,000 for the year ended June 30, 2023.

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HOOPS SCOUTING USA

Notes to the condensed financial statements

September 30, 2025

(Expressed in US dollars)

(unaudited)

5. Common Stock

During the three months ended September 30, 2021, the Company received proceeds of $3,000 (As of June 30, 2021, $32,000) relating to share subscriptions for the issuance of common shares at $0.10 per share.

On October 15, 2021, the Company issued (350,000 before split) 26,250,000 common shares at $0.10 per share for proceeds of $35,000, of which $32,000 were received during the year ended June 30, 2021.

On May 8, 2023, the Company issued (500,000 before split) 37,500,000 common shares at $0.20 per share for converting the promissory note value of $100,000.

On June 9, 2023, the Company executed forward stock split at 75:1

At September 30, 2025, common shares issued and outstanding is 101,250,000 (1,350,000 before split)

6. Promissory Note Payable

During the three months ended March 31, 2023, the company purchased intangible assets valued at $100,000 by issuing the promissory note. This promissory note was converted into equity shares of 500,000 at $0.20 per share on May 8,2023.

7. Loans Payable

As at September 30, 2025, the Company owed $16,000 (June 30, 2023 - $16,000) to non-related parties for loans payable. The amounts owing are unsecured, non-interest bearing, and due on or before September 30, 2025.

8. Subsequent Event

During the period after September 30, 2025, and through January 23, 2026, the Company received $18,677 from the President of the company towards the payment for company operating expenses.

Other than this transaction the Company doesn’t have any other event to report after the reporting period from September 30,2025 through January 23, 2026.

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Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations

FORWARD-LOOKING STATEMENTS

This Management's Discussion and Analysis of Financial Condition and Results of Operations (MD&A) contains forward-looking statements that involve known and unknown risks, significant uncertainties and other factors that may cause our actual results, levels of activity, performance or achievements to be materially different from any future results, levels of activity, performance or achievements expressed, or implied, by those forward-looking statements. You can identify forward-looking statements by the use of the words may, will, should, could, expects, plans, anticipates, believes, estimates, predicts, intends, potential, proposed, or continue or the negative of those terms. These statements are only predictions. In evaluating these statements, you should consider various factors which may cause our actual results to differ materially from any forward-looking statements. Although we believe that the exceptions reflected in the forward-looking statements are reasonable, we cannot guarantee future results, levels of activity, performance or achievements. Therefore, actual results may differ materially and adversely from those expressed in any forward- looking statements. We undertake no obligation to revise or update publicly any forward-looking statements for any reason.

Liquidity and Capital Resources

As of September 30, 2025, we had a cash balance of $113 and total assets of $76,982 compared to cash and total assets of $76,889 as at June 30, 2025. The decrease in total assets was due to inventory impairment

As at September 30, 2025, and June 30, 2025 we had total liabilities of $265,237 and $253,676 respectively. Our liabilities at September 30,2025 and June 30, 2025 were comprised of amounts due to our President and Director and for two loans payable to non-related parties for $16,000, which are unsecured, non-interest bearing, and due on or before September 30, 2025.

Our working capital deficit was $172,255 as at September 30, 2025 compared to $160,787 as at June 30, 2025 respectively.

During the period ended September 30, 2025, we did not issue any common shares.

Results of Operations

During the three months ended September 30 2025, we incurred $11,468 of operating expenditures comprised of general and administrative, professional fees, and transfer agent feess compared to $3,178 for general and administrative, professional fees and transfer agent fees during the three months ended September 30, 2024.

Cash Flows

During the three months ended September 30, 2025, we used $(10,770) of cash for operating activities compared to the use of $(12,882) for operating activities during the three months ended September 30, 2024. During the three months ended September 30, 2025 our financial activities consisted of $10,863 in proceeds from a related party, compared to 12,834 in financing activity during the three months ended September 30, 2024.

Trends

There is no assurance that we will be able to generate cash flows from our operations. The outcome of these matters cannot be predicted with any certainty at this time and raises substantial doubt that we will be able to continue as a going concern.

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Off-Balance Sheet Arrangements

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

Inflation

The effect of inflation on our revenues and operating results has not been significant.

Critical Accounting Policies

Our financial statements are presented in United States dollars and are prepared using the accrual method of accounting, which conforms to US GAAP.

We have elected to use the extended transition period for complying with new or revised accounting standards under Section 102(b)(1) of the JOBS Act. This election allows us to delay the adoption of new or revised accounting standards that have different effective dates for public and private companies until those standards apply to private companies. As a result of this election, our financial statements may not be comparable to companies that comply with public company effective dates.

The financial statements as of and for the three months ended September 30, 2025 included herein, which have not been audited pursuant to the rules and regulations of the Securities and Exchange Commission, reflect all adjustments which, in the opinion of management, are necessary for a fair presentation of financial position, results of operations and cash flows for the interim periods on a basis consistent with the annual audited statements. All such adjustments are of a normal recurring nature. The results of operations for interim periods are not necessarily indicative of the results that may be expected for any other interim period or for a full year. Certain information, accounting policies and footnote disclosures normally included in financial statements prepared in conformity with accounting principles generally accepted in the United States of America have been omitted pursuant to such rules and regulations, although we believe that the disclosures are adequate to make the information presented not misleading.

Going Concern

The Company’s financial statements have been prepared on a going concern basis, which implies that the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The Company has generated no revenues to date, has a working capital deficit of $172,255 and an accumulated deficit of $323,305. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability to raise equity or debt financing, and the attainment of profitable operations from the Company's future business. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Use of Estimates and Assumptions

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make certain 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 amounts of revenues and expenses during the reporting periods presented. We are required to make judgments and estimates about the effect of matters that are inherently uncertain. Although, we believe our judgments and estimates are appropriate, actual future results may be different; if different assumptions or conditions were to prevail, the results could be materially different from our reported results.

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Recent Accounting Pronouncements

We review new accounting standards as issued. Although some of these accounting standards issued or effective after the end of our previous fiscal year may be applicable to us, we have not identified any standards that we believe merit further discussion. We believe that none of the new standards will have a significant impact on our financial position, future operations or cash flows.

Item 3. Quantitative and Qualitative Disclosure about Market Risk

None

Item 4. Controls and Procedures

Evaluation of Disclosure Controls and Procedures

As of the end of the period covered by this report, we carried out an evaluation, under the supervision and with the participation of our Principal Executive Officer and Principal Financial Officer, of the effectiveness of the design and operation of our disclosure controls and procedures. Based on the evaluation, both the Principal Executive Officer and the Principal Financial Officer concluded that our disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) promulgated under the Securities Exchange Act of 1934, were not effective as of September 30, 2025.

Internal Control over Financial Reporting

There was no change in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) promulgated under the Securities Act of 1934) that materially affected, or is reasonably likely to materially affect, such internal control over financial reporting during the quarter ended September 30,2025. BF Borgers CPA PC our independent auditors, were not required and have not performed an assessment of our internal controls over financial reporting for effectiveness.

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Part II — OTHER INFORMATION

Item 1. Legal Proceedings

None.

Item 1A. Risk Factors

Not applicable to smaller reporting companies.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds

None.

Item 3. Defaults Upon Senior Securities

None.

Item 4. Mine Safety Disclosures.

Not applicable.

Item 5. Other Information

None.

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Item 6. Exhibits

No.		Description
31.1		Certification of Chief Executive Officer and Chief Financial Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a).
32.1		Certifications pursuant to Securities Exchange Act of 1934 Rule 13a-14(b) or 15d-14(b) and 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes- Oxley Act of 2002.
101.INS		Inline XBRL Instance Document (the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document)
101.SCH		Inline XBRL Taxonomy Extension Schema Document
101.CAL		Inline XBRL Taxonomy Calculation Linkbase Document
101.DEF		Inline XBRL Taxonomy Extension Definition Linkbase Document
101.LAB		Inline XBRL Taxonomy Label Linkbase Document
101.PRE		Inline XBRL Taxonomy Presentation Linkbase Document
104		Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)

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SIGNATURES

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

	HOOPS SCOUTING USA

Date: January 29, 2026	By:	/s/ Jamie Oei
		Jamie Oei - Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer

EX-31.1 2 hosu_ex311.htm CERTIFICATIONS hosu_ex311.htm

EXHIBIT 31.1

CERTIFICATIONS

I, Jamie Oei, certify that;

(1)	I have reviewed this Quarterly Report on Form 10-Q of Hoops Scouting USA;

(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: January 29, 2026

	/s/ Jamie Oei
By:	Jamie Oei
Title:	Chief Executive Officer and
	Chief Financial Officer

EX-32.1 3 hosu_ex321.htm CERTIFICATIONS hosu_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, Jamie Oei, the Chief Executive Officer and Chief Financial Officer of Hoops Scouting USA (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 fiscal quarter 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/ Jamie Oei
	Name:	Jamie Oei
	Title:	Chief Executive Officer and
		Chief Financial Officer

	Date:	January 29, 2026

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Cover - shares	3 Months Ended
Cover - shares	Sep. 30, 2025	Jan. 23, 2026
Cover [Abstract]
Entity Registrant Name	HOOPS SCOUTING USA
Entity Central Index Key	0001721056
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--06-30
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Current Reporting Status	Yes
Document Period End Date	Sep. 30, 2025
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2026
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		101,250,000
Document Quarterly Report	true
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Entity File Number	333-260704
Entity Incorporation State Country Code	WY
Entity Tax Identification Number	38-4010393
Entity Address Address Line 1	63 Rocio Court
Entity Address City Or Town	Palm Desert
Entity Address State Or Province	CA
Entity Address Postal Zip Code	92260
City Area Code	760
Local Phone Number	636-4353
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Condensed Balance Sheets - USD ($)	Sep. 30, 2025	Jun. 30, 2025
Current assets
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Cash	20	20
Inventory	76,869	76,869
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Total assets	76,982	76,889
Current liabilities
Accounts payable	3,430	2,732
Due to related party (Note 3)	245,807	234,944
Total current liabilities	249,237	237,676
Non-current liabilities
Loans payable (Note 7)	16,000	16,000
Total liabilities	265,237	253,676
Stockholders' deficit
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Additional paid-in capital	124,925	124,925
Accumulated deficit	(323,305)	(311,837)
Total stockholders' deficit	(188,255)	(176,787)
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Condensed Balance Sheets
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Expenses
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Professional fees	8,500	1,000
Transfer agent and filing fees	2,895	2,055
Total expenses	11,468	3,178
Net loss	$ (11,468)	$ (3,178)
Loss per share, basic and diluted	$ (0.00)	$ (0.00)
Weighted average shares outstanding	101,250,000	101,250,000

- Definition

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

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Condensed statements of stockholders deficit (Unaudited) - USD ($)	Total	Additional paid-in capital	Common stock	Accumulated deficit
Balance, shares at Jun. 30, 2024			101,250,000
Balance, amount at Jun. 30, 2024	$ (156,669)	$ 124,925	$ 10,125	$ (291,719)
Net loss	(3,178)	0	$ 0	(3,178)
Balance, shares at Sep. 30, 2024			101,250,000
Balance, amount at Sep. 30, 2024	(159,847)	124,925	$ 10,125	(294,897)
Balance, shares at Jun. 30, 2025			101,250,000
Balance, amount at Jun. 30, 2025	(176,787)	124,925	$ 10,125	(311,837)
Net loss	(11,468)	0	$ 0	(11,468)
Balance, shares at Sep. 30, 2025			101,250,000
Balance, amount at Sep. 30, 2025	$ (188,255)	$ 124,925	$ 10,125	$ (323,305)

- 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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Condensed statements of cash flows (Unaudited) - USD ($)	3 Months Ended
	Sep. 30, 2025	Sep. 30, 2024
Operating activities
Net loss	$ (11,468)	$ (3,178)
Adjustments to reconcile net loss to net cash used in operating activities:
Increase/(Decrease) in accounts payable	698	(9,704)
Net cash used in operating activities	(10,770)	(12,882)
Cash Flows from Financing Activities:
Proceeds from a related party	10,863	12,834
Net cash provided by financing activities	10,863	12,834
Net increase (decrease) in cash, cash equivalents and restricted cash	93	(48)
Cash, cash equivalents and restricted cash at beginning of the period	20	76
Cash, cash equivalents and restricted cash at end of the period	113	28
Supplemental Cash Flow Information:
Cash paid for interest	0	0
Cash paid for income taxes	$ 0	$ 0

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Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Sep. 30, 2025
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
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Nature of Operations and Continuance of Business

3 Months Ended

Sep. 30, 2025

Nature of operations and continuance of business (Note 1)

Nature of Operations and Continuance of Business

1. Nature of Operations and Continuance of Business

Hoops Scouting USA (the “Company”) was incorporated in the State of Wyoming on October 31, 2016. The Company is in the business of scouting high school and college basketball players in Colorado.

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Significant Accounting Policies

3 Months Ended

Sep. 30, 2025

Significant Accounting Policies

Significant Accounting Policies

2. Significant Accounting Policies

(a) Basis of Presentation

(b) Use of Estimates and Judgments

The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents.

(d) Liquidity / Going Concern

(e) Income Taxes

(f) Intangible Assets

(g) Impairment of Long-Lived Assets

(h) Loss Per Share

(i) Comprehensive Loss

(j) Inventory

(k) Recent Accounting Pronouncements

(l) Revenue recognition

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Related Party Transactions

3 Months Ended

Sep. 30, 2025

Related Party Transactions

Related Party Transactions