0001751707 2025-07-01 2025-12-31 0001751707 2025-12-31 0001751707 2025-06-30 0001751707 2025-10-01 2025-12-31 0001751707 2024-10-01 2024-12-31 0001751707 2024-07-01 2024-12-31 0001751707 us-gaap:CommonStockMember 2025-06-30 0001751707 us-gaap:AdditionalPaidInCapitalMember 2025-06-30 0001751707 us-gaap:RetainedEarningsMember 2025-06-30 0001751707 us-gaap:CommonStockMember 2024-06-30 0001751707 us-gaap:AdditionalPaidInCapitalMember 2024-06-30 0001751707 us-gaap:RetainedEarningsMember 2024-06-30 0001751707 2024-06-30 0001751707 us-gaap:CommonStockMember 2025-07-01 2025-12-31 0001751707 us-gaap:AdditionalPaidInCapitalMember 2025-07-01 2025-12-31 0001751707 us-gaap:RetainedEarningsMember 2025-07-01 2025-12-31 0001751707 us-gaap:CommonStockMember 2024-07-01 2024-12-31 0001751707 us-gaap:AdditionalPaidInCapitalMember 2024-07-01 2024-12-31 0001751707 us-gaap:RetainedEarningsMember 2024-07-01 2024-12-31 0001751707 us-gaap:CommonStockMember 2025-12-31 0001751707 us-gaap:AdditionalPaidInCapitalMember 2025-12-31 0001751707 us-gaap:RetainedEarningsMember 2025-12-31 0001751707 us-gaap:CommonStockMember 2024-12-31 0001751707 us-gaap:AdditionalPaidInCapitalMember 2024-12-31 0001751707 us-gaap:RetainedEarningsMember 2024-12-31 0001751707 2024-12-31 0001751707 2023-09-21 2023-09-21 0001751707 UNXP:ProfessionalPromoterLicenseMember 2023-09-21 0001751707 UNXP:MediaRightsMember 2023-09-21 0001751707 srt:MinimumMember 2025-12-31 0001751707 srt:MaximumMember 2025-12-31 0001751707 UNXP:ProductionEquipmentMember 2025-12-31 0001751707 UNXP:StageEquipmentMember 2025-12-31 0001751707 UNXP:OtherAccountsPayableMember 2025-10-01 2025-12-31 iso4217:USD shares iso4217:USD shares false Q2 --06-30 2026 0001751707

10-Q true 2025-12-31 false 333-227194 OZ Vision Inc. NV 82-1965608 4809 Diamond Estates Ct. Las Vegas NV 89118 949 350-0123 Yes Yes Non-accelerated Filer true true false false 29372951

3442

13098000

610417

13708417

13711859

13708469

77975

41800

1101160

1099710

1179135

1141510

0.001

75000000

29372951

29372

15158549

-2655196

-2620962

12532725

12566959

13711859

13708469

2100

10120

26900

39232

2100

10120

26900

39232

8908

6000

22908

22700

-6808

4120

3992

16532

28704

5760

34720

35947

1754 2115 3508 3150

30458

7875

38228

39097

-37266

-3755

-34236

-22565

-37266

-3755

-34236

-22565

29372951

29372

15158549

-2620962

12566959

-34236

29372951

29372

15158549

-2655198

12532725

29372951

29372

15159439

-2555361

12633450

29372951

29372

15159439

-2555361

12633450

-22565

29372951

29372

15159439

-2577926

12610885

29372951

29372

15159439

-2577926

12610885

-34236

-22565

37626

8963

3390

-13602

3390

-13602

15602

3442

2000

NOTE 1 - Description of Business We are an Emerging Growth Company with revenue generating operations. We were formed on June 23, 2017. OZ Vision Inc. operates as a general company of transportation and logistics - to deliver merchandises and other items for companies and individuals across the United States. As such, it is difficult to determine the average customer of the Company as the business has the freedom and the ability to effectively arrange for the transportation of any type of merchandise. On September 21, 2023, the Company entered into an agreement with Jebour Two Limited and the shareholders of Jebour Two (collectively Jebour) to issue 12,380,951 shares. The shares issued were to three non “U.S. persons” in an “offshore transaction (as those terms are defined in Regulation S of the Securities Act of 1933). Relying on Regulation S and/or Section 4(a)(2) of the Securities Act of 1933, as amended. Jebour Two was a holding company, whose wholly owned subsidiary is Fighting Leagues LV (“Fighting Leagues”). Fighting Leagues owns assets that allows the company to promote combat sports events and selling related media rights internationally. The transaction includes the Nevada State Athletic Commission Professional Promoter license. The Professional Promoter license is unique, as it allows the Company to produce live Kickboxing, Boxing, and MMA shows in the state of Nevada. Additionally, the transaction included Producers Lifetime rights for the 40 shows previously held by Fighting Leagues. These rights are the lifetime, encompassing broadcast TV and production rights, and for worldwide applicability. Furthermore, the acquisition of Fighting Leagues also included Production and Stage Equipment. These assets allow the Company to have the necessary equipment for producing shows at any given time.

12380951

NOTE 2 - Significant Accounting Policies and Recent Accounting Pronouncements Basis of Presentation The Company uses the accrual basis of accounting and accounting principles. The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars. The Financial Statements and related disclosures as of September 30, 2025 (Unaudited) and September 30,2024 (Unaudited) pursuant to the rules and regulations of the United States Securities and Exchange Commission (‘SEC”). The Company has adopted June 30 fiscal year end. Use of Estimates and Assumptions The preparation of financial statements in conformity with generally accepted accounting principles 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 amounts of revenues and expenses during the period. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. Intangible Assets Intangible assets include the State of Nevada promoter license and media rights to the 40 shows previously produced by Fighting Leagues. The promoter license is expected to generate cash flows indefinitely. Consequently, this asset is classified as an indefinite-lived intangible asset and accordingly is not amortized but reviewed for impairment annually, or sooner under certain circumstances. The Company estimates the fair value of its indefinite-lived intangible asset using an income approach, specifically, based on discounted cash flows. The carrying amount of this asset at the date of acquisition is $<span id="xdx_908_eus-gaap--IndefiniteLivedIntangibleAssetsExcludingGoodwill_iI_c20230921__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ProfessionalPromoterLicenseMember_zysaChQA9hG5" title="Carrying amount of indefinite lived intangible assets">12,568,890. Intangible assets, such as the media rights to the 40 shows previously produced by Fighting Leagues, which are expected to generate cash flows over a finite life are amortized using the straight-line method over the estimated economic life of the asset, which is <span id="xdx_904_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20230921__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--MediaRightsMember_znT4cm559PY6" title="Estimated economic life of the asset">3 years. Intangible assets with finite lives are reviewed for impairment whenever events or circumstances indicate that the carrying amount may not be recoverable. The carrying amount of this asset at the date of acquisition is $<span id="xdx_908_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20230921__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--MediaRightsMember_zpZszOhM1q14" title="Carrying amount of finite lived intangible assets">530,000 Production and Stage Equipment Production and stage equipment are stated at cost less accumulated depreciation. Production and stage equipment is depreciated over the straight-line method using useful lives ranging from 5 to 10 years. OZ VISION, INC. NOTES TO FINANCIAL STATEMENTS FOR THE SIX MONTHS PERIOD ENDED DECEMBER 31, 2025 AND FOR THE SIX MONTHS PERIOD ENDED DECEMBER 31, 2024 NOTE 2 - Significant Accounting Policies and Recent Accounting Pronouncements - continued Fair Value of Financial Instruments ASC 825, ‘Disclosures about Fair Value of Financial Instruments, requires disclosure of fair value information about financial instruments. ASC 820, “Fair Value Measurements” defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2025. The respective carrying values of certain on-balance-sheet financial instruments approximate their fair values. These financial instruments include cash, accrued liabilities and notes payable. Fair values were assumed to approximate carrying values for these financial instruments since they are short term in nature and their carrying amounts approximate fair value. Basic and Diluted Loss Per Share The Company computes earnings (loss) per share in accordance with ASC 260-10-45 ‘Earnings per Share, which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic earnings (loss) per share is computed by dividing net earnings (loss) available to common stockholders by the weighted average number of outstanding common shares during the period. Diluted earnings (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive earnings (loss) per share excludes all potential common shares if their effect is anti-dilutive. The Company has no potential dilutive instruments, and therefore, basic and diluted earnings (loss) per share are equal. Revenue Recognition We base our judgment on guidance ASC 606. The Company recognizes its revenue on the accrual basis, which considers revenue to be earned when the services have been performed. We considered gross revenue as a principal. Our revenue includes payments from customers for the logistic business. We utilize Estimating Gross Revenue as a Principal. We evaluate the nature of our promises under the contracts and use judgment to determine whether the contracts include services, which we would need to evaluate for a material right or a performance obligation with quantity of services to be delivered. ASU 2016-08, Principal versus Agent Considerations (Reporting Revenue Gross versus Net) amends revenue recognition guidance within ASC 606 for these types of transactions. To determine the nature of its promise to the customer, the entity should: 1. Identify the specified goods or services to be provided to the customer, and 2. Assess whether it controls each specified good or service before that good or service is transferred to the customer. We are primarily responsible for fulfilling the promise to provide the specified service. We have the inventory risk before the specified service has been transferred to a customer, or after transfer of control to the customer (for example, if the customer has a right for cancel or return). Accounting Pronouncements In August 2020, the FASB issued ASU No. 2020-06, “Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40) - Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity,” which simplifies the accounting for certain financial instruments with characteristics of liabilities and equity, including convertible instruments. The new guidance removes the separation models for convertible debt with a cash conversion feature or a beneficial conversion feature. In addition, the new standard provides guidance on calculating the dilutive impact of convertible debt on earnings per share. The ASU clarifies that the average market price should be used to calculate the diluted earnings per share denominator when the exercise price or the number of shares that may be issued is variable. The ASU is effective for the Company on January 1, 2022, including interim periods, with early adoption permitted, although implementation has been delayed for smaller reporting companies for fiscal years beginning after December 15, 2023. The ASU permits the use of either a full or modified retrospective method of adoption. The Company is still evaluating the impact of the adoption of this ASU on its future financial statements and disclosures, but in the same time we don’t expect to have a significant impact on the Company’s results of operations, financial position or cash flow. OZ VISION, INC. NOTES TO FINANCIAL STATEMENTS FOR THE SIX MONTHS PERIOD ENDED DECEMBER 31, 2025 AND FOR THE SIX MONTHS PERIOD ENDED DECEMBER 31, 2024

Basis of Presentation The Company uses the accrual basis of accounting and accounting principles. The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars. The Financial Statements and related disclosures as of September 30, 2025 (Unaudited) and September 30,2024 (Unaudited) pursuant to the rules and regulations of the United States Securities and Exchange Commission (‘SEC”). The Company has adopted June 30 fiscal year end.

Use of Estimates and Assumptions The preparation of financial statements in conformity with generally accepted accounting principles 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 amounts of revenues and expenses during the period. Actual results could differ from those estimates.

Cash and Cash Equivalents The Company considers highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents.

Intangible Assets Intangible assets include the State of Nevada promoter license and media rights to the 40 shows previously produced by Fighting Leagues. The promoter license is expected to generate cash flows indefinitely. Consequently, this asset is classified as an indefinite-lived intangible asset and accordingly is not amortized but reviewed for impairment annually, or sooner under certain circumstances. The Company estimates the fair value of its indefinite-lived intangible asset using an income approach, specifically, based on discounted cash flows. The carrying amount of this asset at the date of acquisition is $<span id="xdx_908_eus-gaap--IndefiniteLivedIntangibleAssetsExcludingGoodwill_iI_c20230921__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ProfessionalPromoterLicenseMember_zysaChQA9hG5" title="Carrying amount of indefinite lived intangible assets">12,568,890. Intangible assets, such as the media rights to the 40 shows previously produced by Fighting Leagues, which are expected to generate cash flows over a finite life are amortized using the straight-line method over the estimated economic life of the asset, which is <span id="xdx_904_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20230921__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--MediaRightsMember_znT4cm559PY6" title="Estimated economic life of the asset">3 years. Intangible assets with finite lives are reviewed for impairment whenever events or circumstances indicate that the carrying amount may not be recoverable. The carrying amount of this asset at the date of acquisition is $<span id="xdx_908_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20230921__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--MediaRightsMember_zpZszOhM1q14" title="Carrying amount of finite lived intangible assets">530,000

12568890

P3Y

530000

Production and Stage Equipment Production and stage equipment are stated at cost less accumulated depreciation. Production and stage equipment is depreciated over the straight-line method using useful lives ranging from 5 to 10 years.

P5Y

P10Y

Fair Value of Financial Instruments ASC 825, ‘Disclosures about Fair Value of Financial Instruments, requires disclosure of fair value information about financial instruments. ASC 820, “Fair Value Measurements” defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2025. The respective carrying values of certain on-balance-sheet financial instruments approximate their fair values. These financial instruments include cash, accrued liabilities and notes payable. Fair values were assumed to approximate carrying values for these financial instruments since they are short term in nature and their carrying amounts approximate fair value.

Basic and Diluted Loss Per Share The Company computes earnings (loss) per share in accordance with ASC 260-10-45 ‘Earnings per Share, which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic earnings (loss) per share is computed by dividing net earnings (loss) available to common stockholders by the weighted average number of outstanding common shares during the period. Diluted earnings (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive earnings (loss) per share excludes all potential common shares if their effect is anti-dilutive. The Company has no potential dilutive instruments, and therefore, basic and diluted earnings (loss) per share are equal.

Revenue Recognition We base our judgment on guidance ASC 606. The Company recognizes its revenue on the accrual basis, which considers revenue to be earned when the services have been performed. We considered gross revenue as a principal. Our revenue includes payments from customers for the logistic business. We utilize Estimating Gross Revenue as a Principal. We evaluate the nature of our promises under the contracts and use judgment to determine whether the contracts include services, which we would need to evaluate for a material right or a performance obligation with quantity of services to be delivered. ASU 2016-08, Principal versus Agent Considerations (Reporting Revenue Gross versus Net) amends revenue recognition guidance within ASC 606 for these types of transactions. To determine the nature of its promise to the customer, the entity should: 1. Identify the specified goods or services to be provided to the customer, and 2. Assess whether it controls each specified good or service before that good or service is transferred to the customer. We are primarily responsible for fulfilling the promise to provide the specified service. We have the inventory risk before the specified service has been transferred to a customer, or after transfer of control to the customer (for example, if the customer has a right for cancel or return).

Accounting Pronouncements In August 2020, the FASB issued ASU No. 2020-06, “Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40) - Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity,” which simplifies the accounting for certain financial instruments with characteristics of liabilities and equity, including convertible instruments. The new guidance removes the separation models for convertible debt with a cash conversion feature or a beneficial conversion feature. In addition, the new standard provides guidance on calculating the dilutive impact of convertible debt on earnings per share. The ASU clarifies that the average market price should be used to calculate the diluted earnings per share denominator when the exercise price or the number of shares that may be issued is variable. The ASU is effective for the Company on January 1, 2022, including interim periods, with early adoption permitted, although implementation has been delayed for smaller reporting companies for fiscal years beginning after December 15, 2023. The ASU permits the use of either a full or modified retrospective method of adoption. The Company is still evaluating the impact of the adoption of this ASU on its future financial statements and disclosures, but in the same time we don’t expect to have a significant impact on the Company’s results of operations, financial position or cash flow.

NOTE 3 - Production and Stage Equipment As of December 31, 2025, production and stage equipment owned by the Company amounted to $610,417. The Production and State Equipment was not placed into service during the period ended December 31, 2025. Prior to the acquisition of this equipment, the Company did not own or lease any equipment. Schedule of Production and Stage Equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20251231_zExw2GJA2g7" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentNet_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ProductionEquipmentMember_zNz74jlIqcDk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: justify">Production Equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">573,607</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--PropertyPlantAndEquipmentNet_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--StageEquipmentMember_z5JtNQPpNz9f" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Stage Equipment</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">36,810</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentNet_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--StageEquipmentMember_zMWD7MYvfk37" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: justify">Equipment</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">36,810</td><td style="text-align: left"> </td></tr> </table>

610417

Schedule of Production and Stage Equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20251231_zExw2GJA2g7" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentNet_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ProductionEquipmentMember_zNz74jlIqcDk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: justify">Production Equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">573,607</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--PropertyPlantAndEquipmentNet_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--StageEquipmentMember_z5JtNQPpNz9f" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Stage Equipment</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">36,810</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentNet_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--StageEquipmentMember_zMWD7MYvfk37" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: justify">Equipment</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">36,810</td><td style="text-align: left"> </td></tr> </table>

573607

36810

NOTE 4 - Concentration of Credit Risk The Company maintains cash balances at Bank of America. The balance, at any given time, may exceed Federal Deposit Insurance Corporation FDIC insurance limits of $250,000 per institution. The Company’s cash balances at December 31, 2025 were within FDIC insured limits.

250000

NOTE 5 - Concentrations The Company has a limited group of customers from whom it has provided services to in the past and has not been able to diversify the customer base to mitigate this risk.

NOTE 6 - Debt The Company officers, from time to time loaned the Company funds for the operational costs. In a present time, we have not any debt before them.

NOTE 7 - Capital Stock During the quarter ended December 31, 2025, no shares were issued.

NOTE 8 - Income Taxes We use the asset and liability method of accounting for income taxes in accordance with ASC Topic 740, “Income Taxes.” Under this method, income tax expense is recognized for the amount of (i) taxes payable or refundable for the current year and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets will not be realized. A full valuation allowance was recorded at December 31, 2025, due the operating history and uncertain future prospects of the Company. OZ VISION, INC. NOTES TO FINANCIAL STATEMENTS FOR THE SIX MONTHS PERIOD ENDED DECEMBER 31, 2025 AND FOR THE SIX MONTHS PERIOD ENDED DECEMBER 31, 2024 NOTE 8 - Income Taxes - continued ASC Subtopic 740.10. 30 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Subtopic 740.10 provides guidance on recognition and measuring tax positions taken or expected to be taken in a tax return that directly or indirectly affect amounts reported in financial statements. We pay tax liability end of the fiscal year and we don’t have a tax obligation in this period.

NOTE 9 - Related Party Transactions For the quarter ended December 31, 2025, there were no related party transactions, other than accounts payable totaling $<span id="xdx_90C_eus-gaap--PaymentsToAcquireProductiveAssets_c20251001__20251231__us-gaap--StatementOfFinancialPositionLocationActivityCapitalizationAxis__custom--OtherAccountsPayableMember_zYhSbvznjrk1" title="Acquisition of production and stage equipment">1,099,675 associated with the acquisition of the production and stage equipment which is owed to a significant stockholder.

1099675

NOTE 10 - Going Concern The accompanying financial statements and notes have been prepared assuming that the Company will continue as a going concern. For the six months period ended December 31, 2025, the Company had a cash balance of $3,442 and net loss of $34,236 from operations. For the six months period ended December 31, 2024, the Company had a cash balance of $2,000 and net loss of $22,565 from operations.

3442

-34236

2000

-22565

NOTE 11 - Subsequent Events The Company’s has evaluated subsequent events for recognition and disclosure through February 13, 2026, which is the date that the financial statements were available to be issued. Management reviewed all material events through December 31, 2025. Name Change: On September 23, 2025, subsequent to the Company’s fiscal year end of June 30, 2025, FINRA approved the Company’s name change from United Express Inc. to OZ Vision Inc. for trading purposes. The Company had previously filed an amendment to its Articles of Incorporation with the Nevada Secretary of State on May 5, 2024 to affect this name change.

NOTE 12 — Climate-related events impacts to financial statement. The rule would require company to disclose, in a footnote to the financial statements, the financial statement impacts of (i) climate-related events, including severe weather events and other natural conditions such as flooding, drought, wildfires, extreme temperatures, and sea level rise, and (ii) transition activities, including efforts to reduce GHG emissions or otherwise mitigate exposure to transition risks. The Company does not have any assets that directly or indirectly are influenced by environmental factors.