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Note 1 – Nature of Business IMA Tech (“the Company”) was incorporated under the laws of the State of Wyoming, U.S. on March 29, 2023 (Inception). IMA Tech provides customers with an immersive experience by simplifying the process of fulfilling their requests using AI-driven avatars. The Company specializes in developing digital avatars using a unique blend of Artificial Intelligence, and Database niche. Our technology can be applied to various industries and can be customized to meet specific business needs. Through the utilization of AI-powered avatars, we synergize Artificial Intelligence for image and video generation, and a specialized Database niche of avatars and voices, resulting in captivating interactive experiences. Our Company's business model centers on developing and operating a website featuring digital avatars. Effective December 31, 2025, there occurred a change in control of the Company. On such date, Liliia Havrykh resigned as President, Chief Executive Officer, Treasurer, Secretary and a Director of the Company, Daniel Jozef Szaruga resigned as a Director of the Company, Mateusz Jakubowki resigned as a Director of the Company and Wang Hui was appointed as the Sole Director, President, Chief Executive Officer, Treasurer and Secretary of the Company. On January 29, 2026, the Company entered into a Letter of Intent (the “Letter of Intent”) to acquire Shenzhen Jingbao Supply Chain Technology Co., Ltd. (“Shenzhen Jingbao”), a company owned by the Company’s Sole Officer and Director, Wang Hui. The Letter of Intent contemplates that the Company would issue a combination of common stock and Series A Preferred Stock (see Item 5.07 Submission of Matters to a Vote of Security Holders below) in the acquisition. The definitive agreement is expected to be completed following the completion of certain administrative actions required by applicable Chinese law, with a closing to occur shortly thereafter.

Note 2 – Going Concern The condensed financial statements were prepared on a going concern basis that the Company will be able to settle its obligations and make use of its assets in the ordinary course of business in the near future. IMA Tech has generated $70,126 of revenue and incurred a net loss of $37,031 for the nine months ended January 31, 2026. Additionally, the Company is reporting an accumulated deficit since inception of $119,968 as of January 31, 2026 and further losses are anticipated in the development of its business. As a result, there is substantial doubt about the Company's ability to operate as a going concern. The Company's capacity to operate as a going concern is reliant on its ability to generate profitable operations in the future and/or secure the required funding to meet its obligations and settle liabilities resulting from standard business operations when they become due. Management plans to finance operational expenses for the next twelve months by using available cash on hand, as well as loans from directors and/or a private offering of Common Stock.

37031 119968

Note 3 – Summary of Significant Accounting Policies Basis of Presentation The accompanying unaudited condensed financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) and in accordance with the rules and regulations of the Securities and Exchange Commission (the “SEC”), including the instructions to Form 10-Q and Regulation S-X. Certain information and note disclosures normally included in financial statements prepared in accordance with U.S. GAAP, have been condensed or omitted from these statements pursuant to such rules and regulations and, accordingly, they do not include all the information and notes necessary for comprehensive financial statements and should be read in conjunction with our audited financial statements included in our Annual Report on Form 10-K for the year ended April 30, 2025 filed with the SEC on July 22, 2025. In the opinion of management, all adjustments, which are of a normal recurring nature, considered necessary for the fair presentation of financial statements for the interim period, have been included. The financial statements of the Company are presented in US dollars. The Company has adopted an April 30 fiscal year-end. 9 Fair Value of Financial Instruments FASB Accounting Standards Codification (“ASC”) 820, Fair Value Measurements and Disclosures, establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. These tiers include: - Level 1: defined as observable inputs such as quoted prices in active markets; - Level 2: defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and - Level 3: defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. The carrying value of our assets and liabilities approximate fair value due to their short-term nature. Use of Estimates 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 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 instruments purchased with a maturity of three months or less to be cash equivalents to the extent that the funds are not being held for investment purposes. As of January 31, 2026 and April 30, 2025, our cash balance was $598 and $4,500, respectively, and we had no cash equivalents. Intangible Assets The Company recognizes and discloses certain intangible assets in its financial statements, in accordance with ASC Subtopic 350-40, Internal-Use Software-Computer Software Developed or Obtained for Internal Use. ASC 350-40-15-2A describes internal-use software as having both of the following characteristics: a. The software is acquired, internally developed, or modified solely to meet the entity’s internal needs. b. During the software’s development or modification, no substantive plan exists or is being developed to market the software externally. ASC Subtopic 350-40 requires assets to be recorded at the cost to develop the asset and requires an intangible asset to be amortized over its useful life. Costs to renew or extent the term of an intangible asset is expensed as incurred. As of January 31, 2026 we have accounted for capitalized expenses related to the development of our website, totaling $284,638 and have recognized accumulated amortization of $115,077. The capitalized expenses are being amortized over a period of 5 years. For the nine months ended January 31, 2026, we recorded amortization expenses of $42,695. We expect to recognize amortization expense of $14,232 for the remainder of the fiscal year ending April 30, 2026, $56,928 for each of the fiscal years ending April 30, 2027 through 2028, and $41,472 for the fiscal year ending April 30, 2029. 10 Impairment of Long-Lived Assets The Company continually monitors events and changes in circumstances that could indicate carrying amounts of long-lived assets may not be recoverable. When such events or changes in circumstances are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or the fair value less costs to sell. Net Income (Loss) per Common Share Net income (loss) per common share is computed pursuant to ASC 260, Earnings Per Share. 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 for the periods presented. Revenue Recognition The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers. ASC 606 directs entities to recognize revenue when the promised goods or services are transferred to the customer. The amount of revenue recognized should equal the total consideration an entity expects to receive in return for the goods or services. The Financial Accounting Standards Board created a five-step approach that entities should apply when determining the amount and timing of revenue recognition: Step 1: Identify the contract 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. The Company's primary revenue source is the provision of API keys, that give access to the number of minutes for the video creation process using our software. The Company's policy generally requires payment upon issuance of an invoice. Once payment is received, the Company provides the key to the service and specifies the period of time (generally 1 month) for which these minutes must be used. On occasion, the Company may provide the key prior to payment with an agreed upon payment date in the executed contract. The customer may not transfer the key-access to 3rd parties. Revenue is recognized by the Company ratably over the specified period of time that the customer is granted access to our software. From time to time, the Company may generate revenue from the sale of a non-exclusive perpetual license for a copy of a specific functional portion of its API code. In accordance with ASC 606, such transactions are classified as a right-to-use license sale, as it grants the buyer the right to use the intellectual property as it exists on the date of grant. Importantly, the Code is provided "as is," meaning the Company has no material obligations for future maintenance, updates, or support that could materially affect the usefulness of the licensed intellectual property. Consequently, the Company satisfies its only performance obligation, delivering a copy of the Code and granting a limited license at a specific point in time. Therefore, revenue is recognized in full upon the transfer of control to the buyer, which occurs upon the provision of a secure download link, subject to confirmation of receipt of the full non-refundable transaction price. 11 During the nine months ended January 31, 2026 and 2025 the Company recorded revenue of $70,126 and $41,974, respectively. Accounts receivable were $0 and $0 as of January 31, 2026 and April 30, 2025, respectively. Foreign Currency The Company’s functional and reporting currency is the U.S. dollar. Transactions may occur in foreign currencies and management follows ASC 830, Foreign Currency Matters to account for these transactions. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets and liabilities denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Average monthly rates are used to translate revenues and expenses. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the Statement of Operations. Dividends The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the periods presented. Advertising and Marketing The Company recognizes advertising costs in accordance with ASC 720-35, Advertising Costs, which requires that all advertising costs be expensed as incurred. Advertising and Marketing expenses for the nine months ended January 31, 2026 and 2025 totaled $0 and $0, respectively. Segment Reporting The Company operates as a single operating and reportable segment, developing and deploying digital avatars. Our Chief Executive Officer is our Chief Operating Decision Maker, (“CODM”) who evaluates performance and makes operating decisions about allocating resources considering our single geographical area and on a consolidated basis. Accordingly, the CODM considers the revenue and operating expenses of our single operating segment as reported on the statement of operations and considers our current and total assets as recorded on the balance sheet. There are no additional expense or asset information that are supplemental to those disclosed in these financial statements that are regularly provided to the CODM. Recent Accounting Pronouncements In November 2024, the FASB issued ASU 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses, which requires incremental disclosures about specific expense categories, including but not limited to, purchases of inventory, employee compensation, depreciation, amortization and selling expenses. The amendments are effective for fiscal years beginning after December 15, 2026, and for interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted and the amendments may be applied either prospectively or retrospectively. The Company is currently evaluating this ASU to determine its impact on the Company’s disclosures. The amendments only impact disclosures and are not expected to have an impact on the Company’s financial condition and results of operations. The Company has reviewed all other recent accounting pronouncements issued to date of the issuance of these financial statements and does not believe any of these pronouncements will have a material impact on the Company. 12

Basis of Presentation The accompanying unaudited condensed financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) and in accordance with the rules and regulations of the Securities and Exchange Commission (the “SEC”), including the instructions to Form 10-Q and Regulation S-X. Certain information and note disclosures normally included in financial statements prepared in accordance with U.S. GAAP, have been condensed or omitted from these statements pursuant to such rules and regulations and, accordingly, they do not include all the information and notes necessary for comprehensive financial statements and should be read in conjunction with our audited financial statements included in our Annual Report on Form 10-K for the year ended April 30, 2025 filed with the SEC on July 22, 2025. In the opinion of management, all adjustments, which are of a normal recurring nature, considered necessary for the fair presentation of financial statements for the interim period, have been included. The financial statements of the Company are presented in US dollars. The Company has adopted an April 30 fiscal year-end. 9

Fair Value of Financial Instruments FASB Accounting Standards Codification (“ASC”) 820, Fair Value Measurements and Disclosures, establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. These tiers include: - Level 1: defined as observable inputs such as quoted prices in active markets; - Level 2: defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and - Level 3: defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. The carrying value of our assets and liabilities approximate fair value due to their short-term nature.

Use of Estimates 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 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 instruments purchased with a maturity of three months or less to be cash equivalents to the extent that the funds are not being held for investment purposes. As of January 31, 2026 and April 30, 2025, our cash balance was $598 and $4,500, respectively, and we had no cash equivalents.

598

4500

Intangible Assets The Company recognizes and discloses certain intangible assets in its financial statements, in accordance with ASC Subtopic 350-40, Internal-Use Software-Computer Software Developed or Obtained for Internal Use. ASC 350-40-15-2A describes internal-use software as having both of the following characteristics: a. The software is acquired, internally developed, or modified solely to meet the entity’s internal needs. b. During the software’s development or modification, no substantive plan exists or is being developed to market the software externally. ASC Subtopic 350-40 requires assets to be recorded at the cost to develop the asset and requires an intangible asset to be amortized over its useful life. Costs to renew or extent the term of an intangible asset is expensed as incurred. As of January 31, 2026 we have accounted for capitalized expenses related to the development of our website, totaling $284,638 and have recognized accumulated amortization of $115,077. The capitalized expenses are being amortized over a period of 5 years. For the nine months ended January 31, 2026, we recorded amortization expenses of $42,695. We expect to recognize amortization expense of $14,232 for the remainder of the fiscal year ending April 30, 2026, $56,928 for each of the fiscal years ending April 30, 2027 through 2028, and $41,472 for the fiscal year ending April 30, 2029. 10

284638

115077

Impairment of Long-Lived Assets The Company continually monitors events and changes in circumstances that could indicate carrying amounts of long-lived assets may not be recoverable. When such events or changes in circumstances are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or the fair value less costs to sell.

Net Income (Loss) per Common Share Net income (loss) per common share is computed pursuant to ASC 260, Earnings Per Share. 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 for the periods presented.

Revenue Recognition The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers. ASC 606 directs entities to recognize revenue when the promised goods or services are transferred to the customer. The amount of revenue recognized should equal the total consideration an entity expects to receive in return for the goods or services. The Financial Accounting Standards Board created a five-step approach that entities should apply when determining the amount and timing of revenue recognition: Step 1: Identify the contract 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. The Company's primary revenue source is the provision of API keys, that give access to the number of minutes for the video creation process using our software. The Company's policy generally requires payment upon issuance of an invoice. Once payment is received, the Company provides the key to the service and specifies the period of time (generally 1 month) for which these minutes must be used. On occasion, the Company may provide the key prior to payment with an agreed upon payment date in the executed contract. The customer may not transfer the key-access to 3rd parties. Revenue is recognized by the Company ratably over the specified period of time that the customer is granted access to our software. From time to time, the Company may generate revenue from the sale of a non-exclusive perpetual license for a copy of a specific functional portion of its API code. In accordance with ASC 606, such transactions are classified as a right-to-use license sale, as it grants the buyer the right to use the intellectual property as it exists on the date of grant. Importantly, the Code is provided "as is," meaning the Company has no material obligations for future maintenance, updates, or support that could materially affect the usefulness of the licensed intellectual property. Consequently, the Company satisfies its only performance obligation, delivering a copy of the Code and granting a limited license at a specific point in time. Therefore, revenue is recognized in full upon the transfer of control to the buyer, which occurs upon the provision of a secure download link, subject to confirmation of receipt of the full non-refundable transaction price. 11 During the nine months ended January 31, 2026 and 2025 the Company recorded revenue of $70,126 and $41,974, respectively. Accounts receivable were $0 and $0 as of January 31, 2026 and April 30, 2025, respectively.

70126 41974

Foreign Currency The Company’s functional and reporting currency is the U.S. dollar. Transactions may occur in foreign currencies and management follows ASC 830, Foreign Currency Matters to account for these transactions. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets and liabilities denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Average monthly rates are used to translate revenues and expenses. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the Statement of Operations.

Dividends The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the periods presented.

Advertising and Marketing The Company recognizes advertising costs in accordance with ASC 720-35, Advertising Costs, which requires that all advertising costs be expensed as incurred. Advertising and Marketing expenses for the nine months ended January 31, 2026 and 2025 totaled $0 and $0, respectively.

Segment Reporting The Company operates as a single operating and reportable segment, developing and deploying digital avatars. Our Chief Executive Officer is our Chief Operating Decision Maker, (“CODM”) who evaluates performance and makes operating decisions about allocating resources considering our single geographical area and on a consolidated basis. Accordingly, the CODM considers the revenue and operating expenses of our single operating segment as reported on the statement of operations and considers our current and total assets as recorded on the balance sheet. There are no additional expense or asset information that are supplemental to those disclosed in these financial statements that are regularly provided to the CODM.

Recent Accounting Pronouncements In November 2024, the FASB issued ASU 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses, which requires incremental disclosures about specific expense categories, including but not limited to, purchases of inventory, employee compensation, depreciation, amortization and selling expenses. The amendments are effective for fiscal years beginning after December 15, 2026, and for interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted and the amendments may be applied either prospectively or retrospectively. The Company is currently evaluating this ASU to determine its impact on the Company’s disclosures. The amendments only impact disclosures and are not expected to have an impact on the Company’s financial condition and results of operations.

Note 4 – Capital Stock The Company has 75,000,000 common shares authorized with a par value of $0.001 per share. During the nine months ended January 31, 2026, 2,500,000 of restricted shares held by Liliia Havrykh, the Company’s former President, Chief Executive Officer, Treasurer, Secretary and Director were returned to the Company and cancelled for no consideration. During the nine months ended January 31, 2025, the Company issued 954,912 shares of common stock for cash proceeds at $0.03 per share for a total of $28,647. As of January 31, 2026, the Company had 2,609,878 shares issued and outstanding.

2609878

Note 5 – Related Party Transactions To support the Company's financial needs, it may obtain advances from related parties until such time that it can sustain its operations or secure sufficient funding through the sale of its equity or traditional debt financing. Shareholders have not made a written commitment for continued support, and the amounts involved represent advances or payments made to settle liabilities or pay for operations. As of January 31, 2026, Liliia Havrykh, the Company’s former President, Chief Executive Officer, Treasurer, Secretary and Director of the Company had advanced $273,518 to the Company, of which $22,020 was advanced and $1,300 was repaid during the nine months ended January 31, 2026, all of which was under a loan agreement dated March 29, 2023 for advances up to $90,000, which was amended on December 22, 2023 to increase the loan amount to $140,000 and amended on April 1, 2024 to increase the loan amount to $200,000 and amended on December 16, 2024 to increase the loan amount to $300,000. The loan is for working capital purposes and is interest-free, and has no fixed payment terms other than the maturity date of March 29, 2028.

273518

Note 6 – Commitments and Contingencies Litigation The Company was not subject to any legal proceedings from the period March 29, 2023 (Inception) to January 31, 2026, and no legal proceedings are currently pending or threatened to the best of our knowledge.

Note 7 – Change in Control Effective December 31, 2025, there occurred a change in control of the Company. On such date, Liliia Havrykh resigned as President, Chief Executive Officer, Treasurer, Secretary and a Director of the Company, Daniel Jozef Szaruga resigned as a Director of the Company, Mateusz Jakubowki resigned as a Director of the Company and Wang Hui was appointed as the Sole Director, President, Chief Executive Officer, Treasurer and Secretary of the Company. Note 8 – Letter of Intent On January 29, 2026, the Company entered into a Letter of Intent (the “Letter of Intent”) to acquire Shenzhen Jingbao Supply Chain Technology Co., Ltd. (“Shenzhen Jingbao”), a company owned by the Company’s Sole Officer and Director, Wang Hui. The Letter of Intent contemplates that the Company would issue a combination of common stock and Series A Preferred Stock (see Item 5.07 Submission of Matters to a Vote of Security Holders below) in the acquisition. The definitive agreement is expected to be completed following the completion of certain administrative actions required by applicable Chinese law, with a closing to occur shortly thereafter. Note 9 – “Caveat Emptor” Designation of Common Stock In January 2026, OTC Markets affixed the “caveat emptor” designation to the Company’s common stock. The Company is attempting to have such designation removed. It may not be successful, in this regard. The “caveat emptor” designation can be expected to impact the Company in the ways discussed below, among others. Trading Impact Most broker-dealers block or heavily restrict purchases (some allow sells only). Many trading platforms will not accept buy orders at all The Company’s common stock has been removed from public quotation displays on the OTC Markets.com website. Quotes for the Company’s common stock may not be shown on certain broker platforms. Market Impact Liquidity is subject to significant decline and bid/ask spreads widen significantly. The Company’s share price can be expected to continue to drop. Capital and Business Consequences Raising capital can be expected to be extremely difficult and, if available, on terms that are not beneficial to the Company. Reputational damage could extend to the Company’s management.

Note 10 – Subsequent Events In accordance with ASC 855, Subsequent Events, the Company analyzed its operations after January 31, 2026, through the filing date of this report, and did not identify any events after the reporting.