10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

Form 10-Q

[X] Quarterly Report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

For the quarterly period ended April 30, 2022

or

[ ] Transition Report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

For the transition period from __________ to __________

Commission file number 333-228803

BIGEON CORP.

(Exact name of registrant as specified in its charter)

NV	38-4086827	7370
(State or Other Jurisdiction of Incorporation or Organization)	(I.R.S. Employer Identification Number)	(Primary Standard Industrial Classification Code Number)

Mr. Olegas Tunevicius

Manesova 345/13 Ceske Budejovice 6,

Ceske Budejovice, CZ, 37001

Telephone: +1 (321) 236-6052

Address, including Zip Code, and Telephone Number, including Area Code, of Registrant's Principal Executive Office)

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	BIGN	OTC Markets

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15 (d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the

registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes [X]       No [ ]

Indicate by check mark whether the registrant has submitted electronically on its corporate Web site, if any, 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 [X]

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”, “smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act:

Large accelerated filer	[   ]	Accelerated filer	[   ]
Non-accelerated Filer	[X]	Smaller reporting company	[X]
(Do not check if a smaller reporting company)		Emerging growth company	[X]

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

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

Yes [X]       No [ ]

State the number of shares outstanding of each of the issuer's classes of common equity, as of the latest practicable date:  4,381,550 common shares issued and outstanding as of June 8, 2022.

BIGEON

FORM 10-Q

Quarterly Period Ended April 30, 2022

INDEX

		Page
PART I	FINANCIAL INFORMATION:
Item 1.	Financial Statements (Unaudited)	5
	Condensed Balance Sheets as of April 30, 2022 (Unaudited) and July 31, 2021	6
	Condensed Statement of Operations for the three and nine months ended April 30, 2022 and 2021 (Unaudited)	7
	Statement of Stockholders' Deficit for the three and nine months ended April 30, 2022 and 2021 (Unaudited)	8
	Condensed Statement of Cash Flows for the nine months ended April 30, 2022 and 2021 (Unaudited)	9
	Notes to the Condensed Financial Statements (Unaudited)	10
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:
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	16
Signatures		17

SPECIAL NOTE REGARDING FORWARD—LOOKING STATEMENTS

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

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

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PART I - FINANCIAL INFORMATION

Item 1.   Financial Statements

The accompanying interim financial statements of Bigeon (“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 principles have been condensed or omitted pursuant to such rules and regulations. 

The interim financial statements are condensed and 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.

5

BIGEON

BALANCE SHEETS

			April 30, 2022 (unaudited)		July 31, 2021
ASSETS
Current Assets
Cash		$	118	$	124
Prepaid Rent			—		104
Prepaid Expenses			133		621
Total Current Assets			251		849
Intangible Assets, Net			16,000		—
TOTAL ASSETS		$	16,251	$	849
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Current Liabilities
Payroll Liabilities	$		57,000	$	22,800
Related-party Loan			65,931		36,794
Total Current Liabilities			122,931		59,594
Total Liabilities			122,931		59,594
Stockholders’ Deficit
Common Stock, $0.001 par value 75,000,000 authorized, 4,381,550 and 4,381,550 shares issued and outstanding as of April 30, 2022 and July 31, 2021, respectively			4,381		4,381
Additional Paid in Capital			16,750		16,750
Accumulated deficit			(127,811)		(79,876)
Total Stockholders’ Deficit			(106,680)		(58,745)
TOTAL LIABILITIES & STOCKHOLDERS’ DEFICIT	$		16,251	$	849

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

6

BIGEON
STATEMENTS OF OPERATIONS

(Unaudited)

		Three months ended April 30, 2022		Three months ended April 30, 2021		Nine months ended April 30, 2022		Nine months ended April 30, 2021
REVENUE	$	—	$	—	$	—	$	—
EXPENSES
General and Administrative Costs		11,401		11,400		34,261		134
Professional fees		2,416		2,227		13,433		32,001
Rent Expense		69		102		241		304
Total expenses		13,886		13,729		47,935		32,439
Income (Loss) from Operations		(13,886)		(13,729)		(47,935)		(32,439)
Income Tax Expense		—		—		—		—
NET INCOME (LOSS) AFTER TAX	$	(13,886)	$	(13,729)	$	(47,935)	$	(32,439)
Basic and Diluted Net Loss per Common Share	$	0.00	$	0.00	$	0.00	$	0.00
Weighted-Average Number of Common Shares Outstanding– Basic and Diluted		4,381,550	$	4,381,550		4,381,550		4,381,550

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

7

BIGEON

STATEMENT OF STOCKHOLDERS’ DEFICIT

(Unaudited)

	Common Stock			Additional Paid-in Capital		Accumulated Deficit		Total Stockholders' Deficit
	Shares	Amount
Balance as of July 31, 2020 (Audited)	4,381,550	$	4,381	$	16,750	$	(33,823)	$	(12,692)
Net loss	—		—		—		(6,107)		(6,107)
Balance as of October 31, 2020	4,381,550		4,381		16,750		(39,930)		(18,799)
Net loss	—		—		—		(12,603)		(12,603)
Balance as of January 31, 2021	4,381,550	$	4,381	$	16,750	$	(52,533)	$	(31,402)
Net loss	—		—		—		(13,729)		(13,729)
Balance as of April 30, 2021	4,381,550	$	4,381	$	16,750	$	(66,262)	$	(45,131)
Balance as of July 31, 2021 (Audited)	4,381,550	$	4,381	$	16,750	$	(79,876)	$	(58,745)
Net loss	—		—		—		(20,140)		(20,140)
Balance as of October 31, 2021	4,381,550		4,381		16,750		(100,016)		(78,885)
Net loss	—		—		—		(13,909)		(13,909)
Balance as of January 31, 2022	4,381,550	$	4,381	$	16,750	$	(113,925)	$	(92,794)
Net loss	—		—		—		(13,886)		(13,886)
Balance as of April 30, 2022	4,381,550	$	4,381	$	16,750	$	(127,811)	$	(106,680)

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

8

BIGEON
STATEMENTS OF CASH FLOWS

(Unaudited)

		Nine months ended April 30, 2022		Nine months ended April 30, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net Loss	$	(47,935)	$	(32,439)
Adjustments to reconcile Net Income to net cash provided by operations:
Prepaid Expenses		488		487
Prepaid Rent		104		66
Payroll Liabilities		34,200		11,400
Net cash used in Operating Activities		(13,143)		(20,486)
CASH FLOWS FROM INVESTING ACTIVITIES
Cash paid for intangible assets		(16,000)		—
Net cash provided by Investing Activities		(16,000)		—
CASH FLOWS FROM FINANCING ACTIVITIES
Related-party loan		29,137		19,000
Net cash provided by Financing Activities		29,137		19,000
Net cash increase for period		(6)		(1,486)
Cash at beginning of period		124		1,610
Cash at end of period	$	118	$	124
SUPPLEMENTAL CASH FLOW INFORMATION
Cash paid during the period:
Interest paid	$	—	$	—
Income taxes paid	$	—	$	—

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

9

BIGEON

NOTES TO THE FINANCIAL STATEMENTS

As of April 30, 2022

(Unaudited)

NOTE 1 - ORGANIZATION AND OPERATIONS

Bigeon (“Company”) was incorporated on June 19, 2018 under the laws of Nevada. We are developing a new kind of messenger application. The product of the Company (“the App”) is intended to provide an entirely new way of sharing information. The App enables a user to draw a picture or a writing instead of typing the whole message. Our intended users will be the people whose jobs are connected with drawing and creating graphic animation. Bigeon’s product will be an appropriate tool to make short sketches on the go and share them with others.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The Management of the Company is responsible for the selection and use of appropriate accounting policies and the appropriateness of accounting policies and their application.  Critical accounting policies and practices are those that are both most important to the portrayal of the Company’s financial condition and results and require management’s most difficult, subjective, or complex judgments, often as a result of the need to make estimates about the effects of matters that are inherently uncertain. The Company’s significant and critical accounting policies and practices are disclosed below as required by generally accepted accounting principles.

Basis of Presentation

The accompanying unaudited condensed financial statements have been prepared in accordance with the rules and regulations (Regulation S-X) of the Securities and Exchange Commission (the “SEC”) and with the instructions to Form 10-Q. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The results of operations for the nine months ended April 30, 2022, are not necessarily indicative of the operating results that may be expected for the year ending July 31, 2022. These unaudited condensed financial statements should be read in conjunction with the July 31, 2021, financial statements and notes thereto.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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 Equivalents

The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents. The cash equivalents as of April 30, 2022 and July 31, 2021 were $0.

10

Related Parties

The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions.

Pursuant to Section 850-10-20 the related parties include (a) affiliates of the Company; (b) entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825–10–15, to be accounted for by the equity method by the investing entity; (c) trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; (d) principal owners of the Company; (e) management of the Company; (f) other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and (g) other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.

Net Income (Loss) per Common Share

Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period.  Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants. There were no potentially dilutive common shares outstanding as of April 30, 2022, and July 31, 2021.

Intangible Assets

The Company follows the provisions of ASC 985, Software, which requires that all costs relating to the purchase or internal development and production of software products to be sold, leased or otherwise marketed, be expensed in the period incurred unless the requirements for technological feasibility have been established. The Company amortizes these costs using the straight-line method over a period of five years, which is the remaining estimated economic life of the costs.

Recent Accounting Pronouncements

The Company’s management has evaluated all the recently issued, but not yet effective, accounting standards that have been issued or proposed by the FASB or other standards-setting bodies through the filing date of these financial statements and does not believe the future adoption of any such pronouncements will have a material effect on the Company’s financial position and results of operations.

NOTE 3 – GOING CONCERN

The financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.

As reflected in the financial statements, the Company had no revenues during the nine months ended April 30, 2022, has a net loss, and is showing an accumulated deficit. These factors raise substantial doubt about the Company’s ability to continue as a going concern.

11

The Company is attempting to commence full-scale operations and generate sufficient revenue, however, the Company’s cash position may not be sufficient to support the Company’s daily operations long-term.  Management intends to raise additional funds by way of a private or public offering.  While the Company believes in the viability of its strategy to commence operations and generate sufficient revenue and in its ability to raise additional funds, there can be no assurances to that effect.  The ability of the Company to continue as a going concern is dependent upon the Company’s ability to further implement its business plan and generate sufficient revenue and its ability to raise additional funds by way of a public or private offering.

The financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

NOTE 4 – STOCKHOLDERS’ EQUITY

Upon formation, the total number of shares of all classes of stock which the Company is authorized to issue is seventy-five million (75,000,000) shares of Common Stock, par value $0.001 per share.

There were no issuance of common stocks during the nine months ended April 30, 2022 and 2021.

There were 4,381,550 shares of common stock issued and outstanding as of April 30, 2022 and July 31, 2021.

NOTE 5 – RELATED-PARTY TRANSACTIONS

The President and sole director of the Company, Olegas Tunevicius, is the only related party with whom the Company had transactions with during the nine months ended April 30, 2022. During this period, Mr. Tunevicius advanced $29,137 in cash to assist in paying for operating expenses on behalf of the Company. The amounts due to the related party are unsecured and non-interest bearing with no set terms of repayment and were $65,931 and $36,794 as of April 30, 2022, and July 31, 2021, respectively.

NOTE 6 – FOREIGN CURRENCY

As a result of the Company’s management operating in Europe, some of the Company’s transactions occurred in Euros. However, due to the little variance in the foreign currency translation rate during the period covered by these financial statements, there were no gains or losses recorded to either other comprehensive income or net income.

NOTE 7 – SUBSEQUENT EVENTS

The Company has evaluated all events that occur after the balance sheet date through the date when the financial statements were available to be issued to determine if they must be reported. Management of the Company determined that there are no material subsequent events to be disclosed.

12

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

DESCRIPTION OF BUSINESS

General

Bigeon is a Nevada corporation that is developing a new kind of messenger application. The product of the Company (“the App”) is intended to provide an entirely new way of sharing information. The App enables a user to draw a picture or a writing instead of typing the whole message.

Corporate Organization

Our registered address is Manesova 345/13 Ceske Budejovice 6, Ceske Budejovice, Czech Republic, 370 01. Our telephone number is +13212366052.

Our Product

Bigeon is now developing an innovative type of a messenger application with availability of graphic input. Many of our competitors offer various solutions for messaging applications but none of them is anyhow related with graphics. Our company will provide prospective users with advanced graphic features including any combinations of colors, variable line width, backgrounds, filling, spraying and many others.

Regulation

We are subject to various federal, state and international laws and regulations that affect companies conducting business on the Internet and mobile platforms, including those relating to privacy, use and protection of user personal information and data (including the collection of data from minors), the Internet, mobile applications, content, advertising and marketing activities and anti-corruption. Presently, we do not believe that any such legislation or proposed legislation will have a materially adverse impact on our business.

Employees

We have no employees other than our director and President, Mr. Olegas Tunevicius. There is no formal employment agreement between Mr. Tunevicius and the Company.

Legal Proceedings

We are not involved in certain legal claims or proceedings, nor have we ever been.

RESULTS OF OPERATIONS

Three months ended April 30, 2022, compared to April 30, 2021

Revenues

During the three months ended April 30, 2022, and 2021, we have not received any revenues.

13

Operating expenses

Total operating expenses for the three months ended April 30, 2022 were $13,886 compared to $13,729 for the three months ended April 30, 2021. Our operating expenses consisted of general and administrative costs $11,401 (April 30, 2021 - $11,400), professional fees $2,416 (April 30, 2021 - $2,227) and rent expense $69 (April 30, 2020 - $102).

Net Losses

The net loss for the fiscal quarter ended April 30, 2022, was $13,886, compared to $13,729 for the three months ended April 30, 2021.

Nine months ended April 30, 2022, compared to April 30, 2021

Revenues

During the nine months ended April 30, 2022, and 2021, we have not received any revenues.

Operating expenses

Total operating expenses for the nine months ended April 30, 2022 were $47,935 compared to $32,439 for the nine months ended April 30, 2021. Our operating expenses consisted of general and administrative costs $34,261 (April 30, 2021 - $134), professional fees $13,433 (April 30, 2021 - $32,001) and rent expense $241 (April 30, 2021 - $304). Expenses increased in the nine months ended April 30, 2022 primarily due to the recognition of salary and wage expense.

Net Losses

The net loss for the nine months ended April 30, 2022, was $47,935, compared to $32,439 for the nine months ended April 30, 2021, due to the factors discussed above.

Liquidity and Capital Resources

As of April 30, 2022, our total assets were $16,251 comprised of cash $118, prepaid expenses $133 and intangible assets of $16,000. Our total liabilities were $122,931 comprised of a loan from our director and payroll liabilities. As of July 31, 2021, our total assets were $849 comprised of cash $124, prepaid rent $104 and prepaid expenses $621. Our total liabilities were $59,594 comprised of a loan from our director and payroll liabilities.

Shareholders’ deficit has increased from $58,745 as of July 31, 2021 to $106,680 as of April 30, 2022.

The Company has accumulated a deficit of $127,811 as of April 30, 2022, compared to $79,876 as of July 31, 2021, and further losses are anticipated in the development of its business. Accordingly, there is substantial doubt about the Company’s ability to continue as a going concern.  

Net cash flows used in operating activities for the nine months ended April 30, 2022, were $13,143.

14

Net cash flows from investing activities for the nine months ended April 30, 2022, were $16,000.

Net cash flows provided by financial activities for the nine months ended April 30, 2022, were $29,137.

Off-Balance Sheet Arrangements

As of April 30, 2022, we did not have any off-balance sheet arrangements that have or are reasonably likely to have a material current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations liquidity, capital expenditures or capital resources.

Limited Operating History and Need for Additional Capital

There is no historical financial information about us upon which to base an evaluation of our performance. We are in start-up stage operations and have generated limited revenues. Our business is subject to risks inherent in the establishment of a new business enterprise, including limited capital resources and possible cost overruns due to price and cost increases in services and products.

We have no assurance that future financing will be available to us on acceptable terms. If financing is not available on satisfactory terms, we may be unable to continue, develop or expand our operations. Equity financing could result in additional dilution to existing shareholders.

Item 3. Quantitative and Qualitative Disclosures About Market Risk

Not Applicable.

Item 4. Controls and Procedures

Evaluation of Disclosure Controls and Procedures

We carried out an evaluation as of April 30, 2022, under the supervision and with the participation of our management, including our principal executive officer and principal financial officer, who are one and the same, of the effectiveness of our disclosure controls and procedures (as defined in Exchange Act Rules 13a–15(f) and 15d–15(e)). Based upon that evaluation, our principal executive officer and principal financial officer concluded that, as of the end of the period covered in this report, our disclosure controls and procedures were not effective to ensure that information required to be disclosed in reports filed under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the required time periods and is accumulated and communicated to our management, including our principal executive officer and principal financial officer, as appropriate to allow timely decisions regarding required disclosure.

Changes in Internal Control over Financial Reporting

There were no changes in our internal control over financial reporting during our most recent quarter that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

15

PART II. OTHER INFORMATION

Item 1. Legal Proceedings

During the period ending April 30, 2022, there were no pending or threatened legal actions against us.

Item 1A. Risk Factors

As a smaller reporting company, we are not required to provide the information required by this Item.

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

Not Applicable.

Item 3. Defaults Upon Senior Securities

Not Applicable.

Item 4. Mine Safety Disclosures

Not Applicable.

Item 5. Other Information

There is no other information required to be disclosed under this item that has not previously been reported.

Item 6. Exhibits

Exhibit 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.

16

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.

	BIGEON
Date: June 8, 2022	By:	/s/ Olegas Tunevicius
		Name: Olegas Tunevicius Title: Chief Executive Officer (Principal Executive Officer) and Chief Financial Officer (Principal Financial and Accounting Officer)

17

EX-31.1

Exhibit 31.1

Certification of Chief Executive Officer pursuant to Securities Exchange

Act of 1934 Rule 13a-14(a) or 15d-14(a)

1. I, Olegas Tunevicius, have reviewed this Quarterly Report on Form 10-Q of  Bigeon 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. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and we have:

a)	designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
b)	designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability o f 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 our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
d)	disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and
5.	The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of 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.

June 8, 2022                                             By:	/S/           Olegas Tunevicius
	Name:               Olegas Tunevicius
Title: President, treasurer, secretary and director                                                                                                          (Principal Executive, Financial and Accounting Officer)

EX-32.1

Exhibit 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of  Bigeon Corp. (the “Company”) on Form 10-Q for the quarterly period ended April 30, 2022, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Olegas Tunevicius, Principal Executive, Financial and Accounting Officer of the Company, certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that:

(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

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

June 8, 2022                                          By:	/S/                                                                Olegas Tunevicius
	Name:             Olegas Tunevicius
Title: President, treasurer, secretary and director                                                                                                    (Principal Executive, Financial and Accounting Officer)

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Cover - shares	9 Months Ended
	Apr. 30, 2022	Jun. 08, 2022
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
DocumentQuarterlyReport	true
DocumentTransitionReport	false
DocumentPeriodEndDate	Apr. 30, 2022
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--07-31
FileNumber	333-228803
RegistrantName	BIGEON CORP.
Entity Central Index Key	0001753391
TaxIdentificationNumber	38-4086827
IncorporationStateCountryCode	NV
AddressLine1	Manesova 345/13 Ceske Budejovice 6
AddressCityOrTown	Ceske Budejovice
AddressCountry	CZ
AddressPostalZipCode	37001
CityAreaCode	(321)
LocalPhoneNumber	236-6052
CurrentReportingStatus	Yes
InteractiveDataCurrent	No
FilerCategory	Non-accelerated Filer
SmallBusiness	true
EmergingGrowthCompany	true
extended transition period	false
ShellCompany	true
CommonStockSharesOutstanding		4,381,550

XML

BALANCE SHEETS - USD ($)	Apr. 30, 2022	Jul. 31, 2021
Current Assets
Cash	$ 118	$ 124
Prepaid Rent		104
Prepaid Expenses	133	621
Total Current Assets	251	849
Intangible Assets, Net	16,000
TOTAL ASSETS	16,251	849
Current Liabilities
Payroll Liabilities	57,000	22,800
Related-party Loan	65,931	36,794
Total Current Liabilities	122,931	59,594
Total Liabilities	122,931	59,594
Stockholders’ Deficit
Common Stock, $0.001 par value 75,000,000 authorized, 4,381,550 and 4,381,550 shares issued and outstanding as of April 30, 2022 and July 31, 2021, respectively	4,381	4,381
Additional Paid in Capital	16,750	16,750
Accumulated deficit	(127,811)	(79,876)
Total Stockholders’ Deficit	(106,680)	(58,745)
TOTAL LIABILITIES & STOCKHOLDERS’ DEFICIT	$ 16,251	$ 849

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STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		9 Months Ended
	Apr. 30, 2022	Apr. 30, 2021	Apr. 30, 2022	Apr. 30, 2021
Income Statement [Abstract]
REVENUE
EXPENSES
General and Administrative Costs	11,401	11,400	34,261	134
Professional fees	2,416	2,227	13,433	32,001
Rent Expense	69	102	241	304
Total expenses	13,886	13,729	47,935	32,439
Income (Loss) from Operations	(13,886)	(13,729)	(47,935)	(32,439)
Income Tax Expense
NET INCOME (LOSS) AFTER TAX	$ (13,886)	$ (13,729)	$ (47,935)	$ (32,439)
Basic and Diluted Net Loss per Common Share	$ 0.00	$ 0.00	$ 0.00	$ 0.00
Weighted-Average Number of Common Shares Outstanding– Basic and Diluted	4,381,550	4,381,550	4,381,550	4,381,550

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Statements of Stockholders' Equity - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance, shares				4,381,550
Beginning balance, value at Oct. 31, 2020	$ 4,381	$ 16,750	$ (39,930)	$ (18,799)
Net loss			(12,603)	$ (12,603)
Balance, shares				4,381,550
Beginning balance, value at Jan. 31, 2021	4,381	16,750	(52,533)	$ (31,402)
Net loss			(13,729)	(13,729)
Balance, value	4,381	16,750	(66,262)	$ (45,131)
Balance, shares				4,381,550
Balance, value	4,381	16,750	(79,876)	$ (58,745)
Balance, shares				4,381,550
Beginning balance, value at Jul. 31, 2021	4,381	16,750	(79,876)	$ (58,745)
Net loss			(20,140)	(20,140)
Balance, value	4,381	16,750	(100,016)	$ (78,885)
Balance, shares				4,381,550
Beginning balance, value at Oct. 31, 2021	4,381	16,750	(100,016)	$ (78,885)
Net loss			(13,909)	(13,909)
Balance, value	4,381	16,750	(113,925)	$ (92,794)
Balance, shares				4,381,550
Beginning balance, value at Jan. 31, 2022	4,381	16,750	(113,925)	$ (92,794)
Net loss			(13,886)	$ (13,886)
Balance, shares				4,381,550
Balance, value	$ 4,381	$ 16,750	$ (127,811)	$ (106,680)

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STATEMENTS OF CASH FLOWS - USD ($)	9 Months Ended
	Apr. 30, 2022	Apr. 30, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net Loss	$ (47,935)	$ (32,439)
Adjustments to reconcile Net Income to net cash provided by operations:
Prepaid Expenses	488	487
Prepaid Rent	104	66
Payroll Liabilities	34,200	11,400
Net cash used in Operating Activities	(13,143)	(20,486)
CASH FLOWS FROM INVESTING ACTIVITIES
Cash paid for intangible assets	(16,000)
Net cash provided by Investing Activities	(16,000)
CASH FLOWS FROM FINANCING ACTIVITIES
Related-party loan	29,137	19,000
Net cash provided by Financing Activities	29,137	19,000
Net cash increase for period	(6)	(1,486)
Cash at beginning of period	124	1,610
Cash at end of period	118	124
Cash paid during the period:
Interest paid
Income taxes paid

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ORGANIZATION AND OPERATIONS

9 Months Ended

Apr. 30, 2022

Accounting Policies [Abstract]

ORGANIZATION AND OPERATIONS

NOTE 1 - ORGANIZATION AND OPERATIONS

Bigeon (“Company”) was incorporated on June 19, 2018 under the laws of Nevada. We are developing a new kind of messenger application. The product of the Company (“the App”) is intended to provide an entirely new way of sharing information. The App enables a user to draw a picture or a writing instead of typing the whole message. Our intended users will be the people whose jobs are connected with drawing and creating graphic animation. Bigeon’s product will be an appropriate tool to make short sketches on the go and share them with others.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

9 Months Ended

Apr. 30, 2022

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The Management of the Company is responsible for the selection and use of appropriate accounting policies and the appropriateness of accounting policies and their application.  Critical accounting policies and practices are those that are both most important to the portrayal of the Company’s financial condition and results and require management’s most difficult, subjective, or complex judgments, often as a result of the need to make estimates about the effects of matters that are inherently uncertain. The Company’s significant and critical accounting policies and practices are disclosed below as required by generally accepted accounting principles.

Basis of Presentation

The accompanying unaudited condensed financial statements have been prepared in accordance with the rules and regulations (Regulation S-X) of the Securities and Exchange Commission (the “SEC”) and with the instructions to Form 10-Q. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The results of operations for the nine months ended April 30, 2022, are not necessarily indicative of the operating results that may be expected for the year ending July 31, 2022. These unaudited condensed financial statements should be read in conjunction with the July 31, 2021, financial statements and notes thereto.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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 Equivalents

The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents. The cash equivalents as of April 30, 2022 and July 31, 2021 were $0.

10

Related Parties

The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions.

Pursuant to Section 850-10-20 the related parties include (a) affiliates of the Company; (b) entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825–10–15, to be accounted for by the equity method by the investing entity; (c) trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; (d) principal owners of the Company; (e) management of the Company; (f) other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and (g) other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.

Net Income (Loss) per Common Share

Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period.  Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants. There were no potentially dilutive common shares outstanding as of April 30, 2022, and July 31, 2021.

Intangible Assets

The Company follows the provisions of ASC 985, Software, which requires that all costs relating to the purchase or internal development and production of software products to be sold, leased or otherwise marketed, be expensed in the period incurred unless the requirements for technological feasibility have been established. The Company amortizes these costs using the straight-line method over a period of five years, which is the remaining estimated economic life of the costs.

Recent Accounting Pronouncements

The Company’s management has evaluated all the recently issued, but not yet effective, accounting standards that have been issued or proposed by the FASB or other standards-setting bodies through the filing date of these financial statements and does not believe the future adoption of any such pronouncements will have a material effect on the Company’s financial position and results of operations.

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GOING CONCERN

9 Months Ended

Apr. 30, 2022

Organization, Consolidation and Presentation of Financial Statements [Abstract]

GOING CONCERN

NOTE 3 – GOING CONCERN

The financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.

As reflected in the financial statements, the Company had no revenues during the nine months ended April 30, 2022, has a net loss, and is showing an accumulated deficit. These factors raise substantial doubt about the Company’s ability to continue as a going concern.

11

The Company is attempting to commence full-scale operations and generate sufficient revenue, however, the Company’s cash position may not be sufficient to support the Company’s daily operations long-term.  Management intends to raise additional funds by way of a private or public offering.  While the Company believes in the viability of its strategy to commence operations and generate sufficient revenue and in its ability to raise additional funds, there can be no assurances to that effect.  The ability of the Company to continue as a going concern is dependent upon the Company’s ability to further implement its business plan and generate sufficient revenue and its ability to raise additional funds by way of a public or private offering.

The financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

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STOCKHOLDERS’ EQUITY

9 Months Ended

Apr. 30, 2022

Equity [Abstract]

STOCKHOLDERS’ EQUITY

NOTE 4 – STOCKHOLDERS’ EQUITY

Upon formation, the total number of shares of all classes of stock which the Company is authorized to issue is seventy-five million (75,000,000) shares of Common Stock, par value $0.001 per share.

There were no issuance of common stocks during the nine months ended April 30, 2022 and 2021.

There were 4,381,550 shares of common stock issued and outstanding as of April 30, 2022 and July 31, 2021.

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RELATED-PARTY TRANSACTIONS

9 Months Ended

Apr. 30, 2022

Related Party Transactions [Abstract]

RELATED-PARTY TRANSACTIONS

NOTE 5 – RELATED-PARTY TRANSACTIONS

The President and sole director of the Company, Olegas Tunevicius, is the only related party with whom the Company had transactions with during the nine months ended April 30, 2022. During this period, Mr. Tunevicius advanced $29,137 in cash to assist in paying for operating expenses on behalf of the Company. The amounts due to the related party are unsecured and non-interest bearing with no set terms of repayment and were $65,931 and $36,794 as of April 30, 2022, and July 31, 2021, respectively.

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FOREIGN CURRENCY

9 Months Ended

Apr. 30, 2022

Foreign Currency [Abstract]

FOREIGN CURRENCY

NOTE 6 – FOREIGN CURRENCY

As a result of the Company’s management operating in Europe, some of the Company’s transactions occurred in Euros. However, due to the little variance in the foreign currency translation rate during the period covered by these financial statements, there were no gains or losses recorded to either other comprehensive income or net income.

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SUBSEQUENT EVENTS

9 Months Ended

Apr. 30, 2022

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE 7 – SUBSEQUENT EVENTS

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

9 Months Ended

Apr. 30, 2022

Accounting Policies [Abstract]

Basis of Presentation

Basis of Presentation

The accompanying unaudited condensed financial statements have been prepared in accordance with the rules and regulations (Regulation S-X) of the Securities and Exchange Commission (the “SEC”) and with the instructions to Form 10-Q. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The results of operations for the nine months ended April 30, 2022, are not necessarily indicative of the operating results that may be expected for the year ending July 31, 2022. These unaudited condensed financial statements should be read in conjunction with the July 31, 2021, financial statements and notes thereto.

Use of Estimates

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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 Equivalents

Cash Equivalents

The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents. The cash equivalents as of April 30, 2022 and July 31, 2021 were $0.

10

Related Parties

Related Parties

The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions.

Pursuant to Section 850-10-20 the related parties include (a) affiliates of the Company; (b) entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825–10–15, to be accounted for by the equity method by the investing entity; (c) trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; (d) principal owners of the Company; (e) management of the Company; (f) other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and (g) other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.

Net Income (Loss) per Common Share

Net Income (Loss) per Common Share

Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period.  Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants. There were no potentially dilutive common shares outstanding as of April 30, 2022, and July 31, 2021.

Intangible Assets

Intangible Assets

The Company follows the provisions of ASC 985, Software, which requires that all costs relating to the purchase or internal development and production of software products to be sold, leased or otherwise marketed, be expensed in the period incurred unless the requirements for technological feasibility have been established. The Company amortizes these costs using the straight-line method over a period of five years, which is the remaining estimated economic life of the costs.

Recent Accounting Pronouncements

Recent Accounting Pronouncements

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STOCKHOLDERS’ EQUITY (Details Narrative) - shares	Apr. 30, 2022	Jul. 31, 2021
Equity [Abstract]
stock issued and outstanding	4,381,550	4,381,550

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RELATED-PARTY TRANSACTIONS (Details Narrative) - USD ($)	Apr. 30, 2022	Jul. 31, 2021
Related Party Transactions [Abstract]
due to the related party	$ 65,931	$ 36,794

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Label	Element	Value
Stockholders' Equity Attributable to Parent	us-gaap_StockholdersEquity	$ (12,692)
Balance, shares	us-gaap_CommonStockSharesOutstanding	4,381,550
Net loss	us-gaap_NetIncomeLoss	$ (6,107)
Additional Paid-in Capital [Member]
Stockholders' Equity Attributable to Parent	us-gaap_StockholdersEquity	16,750
Net loss	us-gaap_NetIncomeLoss
Common Stock [Member]
Stockholders' Equity Attributable to Parent	us-gaap_StockholdersEquity	4,381
Net loss	us-gaap_NetIncomeLoss
Retained Earnings [Member]
Stockholders' Equity Attributable to Parent	us-gaap_StockholdersEquity	(33,823)
Net loss	us-gaap_NetIncomeLoss	$ (6,107)