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10-K true 2025-12-31 --12-31 false 333-256118 GO GO BUYERS, INC. NV 36-4919249 5348 Vegas Drive Las Vegas NV 89108 86 13480684648 No No Yes Yes Non-accelerated Filer true true false false false false 0 4161425 6993 Boladale Lawal & CO Lagos, Nigeria

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NOTE 1 – ORGANIZATION AND NATURE OF BUSINESS Go Go Buyers (the "Company") was established in Nevada on January 10, 2019. The Company specializes in two API integration services: API Flights and API Hotels, offering real-time flight price tracking, and hotel price comparison through artificial intelligence. We also offer the Flight Calculator API, a powerful tool that enables developers to calculate distances and flight times between any two airports worldwide in real-time.

NOTE 2 – GOING CONCERN The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States (“GAAP”), which contemplate continuation of the Company as a going concern. The Company had $44,782 revenues for the year ended December 31, 2025 and the retained earnings was $43,956 as of December 31, 2025. The Company currently has income but has not completed its efforts to establish a stabilized source of revenue sufficient to cover operating costs over an extended period of time. Therefore, there is substantial doubt about the Company’s ability to continue as a going concern. Management anticipates that the Company will be dependent, for the next 5 years, on additional investment capital to fund operating expenses. The Company intends to position itself so that it will be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

44782

43,956

NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The accompanying financial statements are presented in conformity with accounting principles generally accepted in the United States of America and pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (the “SEC”). The Company’s year-end is December 31. Emerging Growth Company Status The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act of 1933, as amended, (the “Securities Act”), as modified by the Jumpstart our Business Startups Act of 2012, (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. 15 Intangible Assets The Company follows the provisions of Accounting Standards Codification (“ASC”) 350, “Intangibles-Goodwill and Other”. Definite-lived intangible assets represent developed technology, non-compete agreements, customer related intangible assets, patents, trademark and trade names and are amortized over their estimated useful lives, generally on a straight-line basis. Indefinite lived intangible assets relate to domain names owned by the Company. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. The Company did not have any cash equivalents as of December 31, 2025 and 2024. Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities approximates the carrying amounts represented in the accompanying balance sheet, primarily due to their short-term nature. Net Loss Per Common 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. Weighted average shares were reduced for the effect of an aggregate of 4,154,016 shares of common stock that are subject to forfeiture if the over-allotment option is not exercised by the underwriters. As of December 31, 2025, the Company did not have any dilutive securities and other contracts that could, potentially, be exercised or converted into common stock and then share in the earnings of the Company. As a result, diluted loss per share is the same as basic loss per share for the period presented. Revenue Recognition The Company recognizes revenue in accordance with ASC 606, “Revenue from Contracts with Customers”. The core principle of ASC 606 is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. An entity recognizes revenue in accordance with that core principle by applying the following steps: Step 1: Identify the contract(s) with a customer. Step 2: Identify the performance obligations in the contract. Step 3: Determine the transaction price. Step 4: Allocate the transaction price to the performance obligations in the contract. Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation. 16 The Company generates revenue through the rent of the application programming interface ("API"). Revenue is recognized at the point in time when the customer obtains control of the good or service through the Company satisfying a performance obligation by transferring the promised good or service to the customer. The Company generally collects payment from customers prior the service is provided. When deposits are collected before services are performed the Company recognizes deferred revenue until the services are provided. Income Taxes The Company accounts for income taxes under ASC 740 Income Taxes (“ASC 740”). ASC 740 requires the recognition of deferred tax assets and liabilities for both the expected impact of differences between the financial statement and tax basis of assets and liabilities and for the expected future tax benefit to be derived from tax loss and tax credit carry forwards. ASC 740 additionally requires a valuation allowance to be established when it is more likely than not that all or a portion of deferred tax assets will not be realized. ASC 740 also clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. ASC 740 also provides guidance on derecognition, classification, interest and penalties, accounting in interim period, disclosure and transition. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of December 31, 2025. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company has identified the United States as its only “major” tax jurisdiction. The Company may be subject to potential examination by federal and state taxing authorities in the areas of income taxes. These potential examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with federal and state tax laws. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution, which, at times, may exceed the federal depository insurance coverage of $250,000. The Company has not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such accounts. Recent Accounting Pronouncements Management does not believe that any recently issued, but not effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s financial statements. 17

Basis of presentation The accompanying financial statements are presented in conformity with accounting principles generally accepted in the United States of America and pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (the “SEC”). The Company’s year-end is December 31.

Emerging Growth Company Status The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act of 1933, as amended, (the “Securities Act”), as modified by the Jumpstart our Business Startups Act of 2012, (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. 15

Intangible Assets The Company follows the provisions of Accounting Standards Codification (“ASC”) 350, “Intangibles-Goodwill and Other”. Definite-lived intangible assets represent developed technology, non-compete agreements, customer related intangible assets, patents, trademark and trade names and are amortized over their estimated useful lives, generally on a straight-line basis. Indefinite lived intangible assets relate to domain names owned by the Company.

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

Cash and Cash Equivalents The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. The Company did not have any cash equivalents as of December 31, 2025 and 2024.

Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities approximates the carrying amounts represented in the accompanying balance sheet, primarily due to their short-term nature.

Net Loss Per Common 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. Weighted average shares were reduced for the effect of an aggregate of 4,154,016 shares of common stock that are subject to forfeiture if the over-allotment option is not exercised by the underwriters. As of December 31, 2025, the Company did not have any dilutive securities and other contracts that could, potentially, be exercised or converted into common stock and then share in the earnings of the Company. As a result, diluted loss per share is the same as basic loss per share for the period presented.

Revenue Recognition The Company recognizes revenue in accordance with ASC 606, “Revenue from Contracts with Customers”. The core principle of ASC 606 is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. An entity recognizes revenue in accordance with that core principle by applying the following steps: Step 1: Identify the contract(s) with a customer. Step 2: Identify the performance obligations in the contract. Step 3: Determine the transaction price. Step 4: Allocate the transaction price to the performance obligations in the contract. Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation. 16 The Company generates revenue through the rent of the application programming interface ("API"). Revenue is recognized at the point in time when the customer obtains control of the good or service through the Company satisfying a performance obligation by transferring the promised good or service to the customer. The Company generally collects payment from customers prior the service is provided. When deposits are collected before services are performed the Company recognizes deferred revenue until the services are provided.

Income Taxes The Company accounts for income taxes under ASC 740 Income Taxes (“ASC 740”). ASC 740 requires the recognition of deferred tax assets and liabilities for both the expected impact of differences between the financial statement and tax basis of assets and liabilities and for the expected future tax benefit to be derived from tax loss and tax credit carry forwards. ASC 740 additionally requires a valuation allowance to be established when it is more likely than not that all or a portion of deferred tax assets will not be realized. ASC 740 also clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. ASC 740 also provides guidance on derecognition, classification, interest and penalties, accounting in interim period, disclosure and transition. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of December 31, 2025. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company has identified the United States as its only “major” tax jurisdiction. The Company may be subject to potential examination by federal and state taxing authorities in the areas of income taxes. These potential examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with federal and state tax laws. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months.

Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution, which, at times, may exceed the federal depository insurance coverage of $250,000. The Company has not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such accounts.

Recent Accounting Pronouncements Management does not believe that any recently issued, but not effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s financial statements.

NOTE 4 – INTANGIBLE ASSETS The Company had the following intangible assets as of December 31, 2025: <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td> <td colspan="2" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">For the period from inception (January 10, 2019) to December 31, 2025</td></tr> <tr style="vertical-align: top"> <td style="width: 69%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">Balance as of January 10, 2019 (date of inception)</td> <td style="width: 3%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">$</td> <td style="width: 28%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</td></tr> <tr style="vertical-align: top"> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td></tr> <tr style="vertical-align: top"> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">API acquisition</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">71,120</td></tr> <tr style="vertical-align: top"> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">Databases</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">27,300</td></tr> <tr style="vertical-align: top"> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">Website developments cost</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">20,000</td></tr> <tr style="vertical-align: top"> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">Software developments cost</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">45,000</td></tr> <tr style="vertical-align: top"> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">Amortization expense</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">(89,981)</td></tr> <tr style="vertical-align: top"> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td> <td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td> <td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td></tr> <tr style="vertical-align: top"> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">Balance as of December 31, 2025</td> <td style="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">$</td> <td style="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">73,439</td></tr> </table>

73439

NOTE 5 – RELATED PARTY TRANSACTIONS On October 25, 2019, the Company issued a total of 3,000,000 shares of restricted common stock to our former President, Treasurer, Secretary and Director Arturas Saladzius in consideration of $3,000. Loan Agreement – Related Party The Company’s former director Arturas Saladzius loaned to the Company $99,416 as of December 31, 2024. During the year ended December 31, 2025, Arturas Saladzius advanced loans to the Company totaling $196,479. On September 24, 2025, Arturas Saladzius agreed to forgive the entire outstanding loan amount of $196,479. Consequently, as of December 31, 2025, the loan balance owed to Arturas Saladzius was $0.

3000000

NOTE 6 – COMMITMENTS AND CONTINGENCIES The Company may be a subject to various litigation and other claims in the normal course of business. The Company establishes liabilities in connection with legal actions that management deems to be probable and estimable. No amounts have been accrued in the financial statements with respect to any matters.

NOTE 7 – INCOME TAXES As of December 31, 2025, the Company had net operating loss carry forwards of approximately $75,368 that may be available to reduce future years’ taxable income in varying amounts through 2034. Future tax benefits which may arise as a result of these losses have not been recognized in these financial statements, as their realization is determined not likely to occur and accordingly, the Company has recorded a valuation allowance for the deferred tax asset relating to these tax loss carry-forwards. The valuation allowance at December 31, 2025 was approximately $15,827. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred income tax assets will not be realized. 18 The ultimate realization of deferred income tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred income tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. Based on consideration of these items, management has determined that enough uncertainty exists relative to the realization of the deferred income tax asset balances to warrant the application of a full valuation allowance as of December 31, 2025. All tax years since inception remain open for examination by taxing authorities. Components of deferred tax assets are as follows: <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; background-color: white"> <tr> <td style="vertical-align: bottom; width: 49%; padding-right: -39.8pt; padding-bottom: 2.5pt; padding-left: 0.25in"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: top; width: 1%"> </td> <td id="xdx_499_20251231_zS0Lfb26RvX5" style="border-bottom: black 2.25pt double; width: 22%"> Year Ended December 31, 2025</td> <td style="vertical-align: top; width: 2%; padding-bottom: 2.5pt"> </td> <td style="vertical-align: top; width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; width: 2%"> </td> <td id="xdx_49D_20241231_zpIZ7XyCTWj" style="border-bottom: black 2.25pt double; width: 20%"> Year Ended December 31, 2024</td> <td style="white-space: nowrap; vertical-align: bottom; width: 2%; padding-bottom: 2.5pt"> </td></tr> <tr> <td style="vertical-align: bottom; padding-left: 0.25in">Net Deferred Tax Asset Non-Current:</td> <td style="vertical-align: top"> </td> <td style="text-align: right"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="text-align: right"> </td> <td style="white-space: nowrap; vertical-align: bottom"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_zNINlziD0zni"> <td style="vertical-align: bottom; padding-left: 0.25in">Net Operating Loss Carry-Forward</td> <td style="vertical-align: top">$</td> <td style="text-align: right">75,368</td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom">$</td> <td style="text-align: right">77,155</td> <td style="white-space: nowrap; vertical-align: bottom"> </td></tr> <tr> <td style="vertical-align: bottom; padding-left: 0.25in">Effective tax rate</td> <td style="vertical-align: top"> </td> <td style="vertical-align: top; text-align: right">21</td> <td style="vertical-align: top">%</td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top; text-align: right">21</td> <td style="white-space: nowrap; vertical-align: bottom">%</td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetInterestCarryforward_iI_zwWlrhCHSr15"> <td style="vertical-align: bottom; padding-left: 0.25in">Expected Income Tax Benefit from NOL Carry-Forward</td> <td style="border-top: black 1pt solid; vertical-align: top"> </td> <td style="border-top: black 1pt solid; vertical-align: top; text-align: right">15,827</td> <td style="border-top: black 1pt solid; vertical-align: top"> </td> <td style="vertical-align: top"> </td> <td style="border-top: Black 1pt solid; vertical-align: bottom"> </td> <td style="border-top: Black 1pt solid; vertical-align: top; text-align: right">16,203</td> <td style="border-top: Black 1pt solid; white-space: nowrap; vertical-align: bottom"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_zcSWSlB5JuJf"> <td style="vertical-align: bottom; padding-bottom: 1.5pt; padding-left: 0.25in">Less: Valuation Allowance</td> <td style="border-bottom: black 1pt solid; vertical-align: top"> </td> <td style="border-bottom: black 1pt solid; vertical-align: top; text-align: right">(15,827)</td> <td style="border-bottom: black 1pt solid; vertical-align: top"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top; text-align: right">(16,203)</td> <td style="white-space: nowrap; vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsNet_iI_zU6YiYxqXOsa"> <td style="vertical-align: bottom; padding-bottom: 2.5pt; padding-left: 0.25in">Deferred Tax Asset, Net of Valuation Allowance</td> <td style="border-top: black 1pt solid; border-bottom: Black 2.5pt double">$</td> <td style="border-top: black 1pt solid; border-bottom: Black 2.5pt double; text-align: right">-</td> <td style="border-top: black 1pt solid; padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; vertical-align: top"> </td> <td style="border-top: black 1pt solid; border-bottom: Black 2.5pt double">$</td> <td style="border-top: black 1pt solid; border-bottom: Black 2.5pt double; text-align: right">-</td> <td style="border-top: black 1pt solid; white-space: nowrap; padding-bottom: 2.5pt"> </td></tr> </table>

15827

Components of deferred tax assets are as follows: <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; background-color: white"> <tr> <td style="vertical-align: bottom; width: 49%; padding-right: -39.8pt; padding-bottom: 2.5pt; padding-left: 0.25in"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: top; width: 1%"> </td> <td id="xdx_499_20251231_zS0Lfb26RvX5" style="border-bottom: black 2.25pt double; width: 22%"> Year Ended December 31, 2025</td> <td style="vertical-align: top; width: 2%; padding-bottom: 2.5pt"> </td> <td style="vertical-align: top; width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; width: 2%"> </td> <td id="xdx_49D_20241231_zpIZ7XyCTWj" style="border-bottom: black 2.25pt double; width: 20%"> Year Ended December 31, 2024</td> <td style="white-space: nowrap; vertical-align: bottom; width: 2%; padding-bottom: 2.5pt"> </td></tr> <tr> <td style="vertical-align: bottom; padding-left: 0.25in">Net Deferred Tax Asset Non-Current:</td> <td style="vertical-align: top"> </td> <td style="text-align: right"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="text-align: right"> </td> <td style="white-space: nowrap; vertical-align: bottom"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_zNINlziD0zni"> <td style="vertical-align: bottom; padding-left: 0.25in">Net Operating Loss Carry-Forward</td> <td style="vertical-align: top">$</td> <td style="text-align: right">75,368</td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom">$</td> <td style="text-align: right">77,155</td> <td style="white-space: nowrap; vertical-align: bottom"> </td></tr> <tr> <td style="vertical-align: bottom; padding-left: 0.25in">Effective tax rate</td> <td style="vertical-align: top"> </td> <td style="vertical-align: top; text-align: right">21</td> <td style="vertical-align: top">%</td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top; text-align: right">21</td> <td style="white-space: nowrap; vertical-align: bottom">%</td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetInterestCarryforward_iI_zwWlrhCHSr15"> <td style="vertical-align: bottom; padding-left: 0.25in">Expected Income Tax Benefit from NOL Carry-Forward</td> <td style="border-top: black 1pt solid; vertical-align: top"> </td> <td style="border-top: black 1pt solid; vertical-align: top; text-align: right">15,827</td> <td style="border-top: black 1pt solid; vertical-align: top"> </td> <td style="vertical-align: top"> </td> <td style="border-top: Black 1pt solid; vertical-align: bottom"> </td> <td style="border-top: Black 1pt solid; vertical-align: top; text-align: right">16,203</td> <td style="border-top: Black 1pt solid; white-space: nowrap; vertical-align: bottom"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_zcSWSlB5JuJf"> <td style="vertical-align: bottom; padding-bottom: 1.5pt; padding-left: 0.25in">Less: Valuation Allowance</td> <td style="border-bottom: black 1pt solid; vertical-align: top"> </td> <td style="border-bottom: black 1pt solid; vertical-align: top; text-align: right">(15,827)</td> <td style="border-bottom: black 1pt solid; vertical-align: top"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top; text-align: right">(16,203)</td> <td style="white-space: nowrap; vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsNet_iI_zU6YiYxqXOsa"> <td style="vertical-align: bottom; padding-bottom: 2.5pt; padding-left: 0.25in">Deferred Tax Asset, Net of Valuation Allowance</td> <td style="border-top: black 1pt solid; border-bottom: Black 2.5pt double">$</td> <td style="border-top: black 1pt solid; border-bottom: Black 2.5pt double; text-align: right">-</td> <td style="border-top: black 1pt solid; padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; vertical-align: top"> </td> <td style="border-top: black 1pt solid; border-bottom: Black 2.5pt double">$</td> <td style="border-top: black 1pt solid; border-bottom: Black 2.5pt double; text-align: right">-</td> <td style="border-top: black 1pt solid; white-space: nowrap; padding-bottom: 2.5pt"> </td></tr> </table>

75368

77155

15827

16203

15827

16203

NOTE 8 — STOCKHOLDERS’ EQUITY Preferred Stock — The Company is not authorized for issuing preferred stock. Common Stock — The Company is authorized to issue a total of 75,000,000 shares of common stock at par value of $0.001 each. As of December 31, 2025, the Company issued 4,161,425 common shares to its former President and shareholders for $29,131. Warrants — The Company does not have and does not plan on issuing warrants under this prospectus.

4161425

NOTE 9 — SUBSEQUENT EVENTS The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statements were issued. The Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements other than those described below.