0001683168-26-005499.txt : 20260714 0001683168-26-005499.hdr.sgml : 20260714 20260714074805 ACCESSION NUMBER: 0001683168-26-005499 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 53 CONFORMED PERIOD OF REPORT: 20260531 FILED AS OF DATE: 20260714 DATE AS OF CHANGE: 20260714 FILER: COMPANY DATA: COMPANY CONFORMED NAME: OXO, Inc CENTRAL INDEX KEY: 0002107170 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MANAGEMENT CONSULTING SERVICES [8742] ORGANIZATION NAME: 07 Trade & Services EIN: 393653314 STATE OF INCORPORATION: WY FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-56851 FILM NUMBER: 261172550 BUSINESS ADDRESS: STREET 1: 1155 MARKET STREET, UNIT 99 CITY: SAN FRANCISCO STATE: CA ZIP: 94103 BUSINESS PHONE: 9092740257 MAIL ADDRESS: STREET 1: 1155 MARKET STREET, UNIT 99 CITY: SAN FRANCISCO STATE: CA ZIP: 94103 10-Q 1 oxo_i10q-053126.htm FORM 10-Q FOR MAY 2026 OXO Form 10-Q
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Table of Contents

 

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

 

Form 10-Q

 

☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 

For the quarterly period ended May 31, 2026

 

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 

For the transition period from ______ to _______

 

Commission File No. 000-56851

 

OXO

(Exact name of registrant as specified in its charter)

OXO, Inc.

Wyoming   39-3653314
(State or Other Jurisdiction of Incorporation or Organization)   (IRS Employer Identification Number)

 

1155 Market Street, Unit 99
San Francisco, California 94103
  8742
(Address of principal executive offices)   (Primary Standard Industrial Classification Code Number)

 

(213) 827-6863

Registrant’s telephone number, including area code:

 

Securities registered pursuant to Section 12(b) of the Act:

 

Title of each class Trading Symbol Name of each exchange on which registered
N/A N/A N/A

 

Securities registered pursuant to Section 12(g) of the Act: Common Stock $0.0001 par value

 

Indicate by checkmark whether the issuer: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐

 

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes   ☒ No  ☐

 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth 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 ☒ Smaller reporting company ☒  
    Emerging growth company ☒  

 

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

 

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

 

As of July 13, 2026, the registrant had 8,275,000 shares of common stock issued and outstanding.

 

 

 

   

 

 

 

TABLE OF CONTENTS

 

    Page
PART 1 FINANCIAL INFORMATION  
     
Item 1. Financial Statements (Unaudited) 3
     
  Balance Sheets 4
     
  Statements of Operations 5
     
  Statements of Stockholders’ Equity (Deficit) 6
     
  Statements of Cash Flows 7
     
  Notes to Financial Statements 8
     
Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations 13
     
Item 3. Quantitative and Qualitative Disclosures About Market Risk 16
     
Item 4. Controls and Procedures 16
     
PART II. OTHER INFORMATION  
     
Item 1. Legal Proceedings 17
     
Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 17
     
Item 3. Defaults Upon Senior Securities 17
     
Item 4. Mine Safety Disclosures 17
     
Item 5. Other Information 17
     
Item 6. Exhibits 17
     
  Signatures 18

 

 

 

 2 

 

 

PART I. FINANCIAL INFORMATION

 

ITEM 1. FINANCIAL STATEMENTS

 

 

  Page
Condensed Balance sheets as of May 31, 2026 (Unaudited) & August 31,2025 (Audited) 4
   
Condensed Statements of Operations for the period from March 1, 2026 to May 31, 2026 (Unaudited) & for the period from September 1, 2025 to May 31, 2026 (Unaudited) 5
   
Condensed Statement of Stockholders’ Equity for the period from September 1, 2025 to May 31, 2026 (Unaudited) 6
   
Condensed Statement of Cash Flows for the period from September 1, 2025 to May 31, 2026 (Unaudited) 7
   
Notes to the Financial Statements 8

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 3 

 

 

OXO

CONDENSED BALANCE SHEETS

 

 

       
   May 31, 2026  August 31, 2025
    (Unaudited)    (Audited) 
ASSETS          
Current assets          
Cash & cash equivalents  $14,650   $400 
Prepaid expenses   1,300    1,750 
Accounts Receivable   5,800    – 
Total current assets   21,750    2,150 
           
Non-Current assets          
Intangible assets – Digital Platform & Brand   34,617    46,242 
Equipment (net)   12,860    17,207 
Total Non-Current assets   47,477    63,449 
           
TOTAL ASSETS  $69,227   $65,599 
           
LIABILITIES AND STOCKHOLDERS’ EQUITY          
Current Liabilities          
Unearned revenue  $–   $400 
Accounts Payable   9,414    – 
Short-term loans from shareholder   19    – 
Total Current Liabilities   9,433    400 
           
Non-Current Liabilities   –    – 
           
Total Liabilities   9,433    400 
           
Stockholders’ Equity (Deficit)          
Common stock, $0.0001 par value, 75,000,000 shares authorized; 5,625,000 shares issued and outstanding as of May 31, 2026 and 4,200,000 shares issued and outstanding as of August 31, 2025   562    420 
Additional Paid-In-Capital   83,588    69,480 
Accumulated Deficit   (24,356)   (4,701)
Total Stockholders’ equity (deficit)   59,794    65,199 
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)  $69,227   $65,599 

 

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

 

 

 

 4 

 

 

OXO

CONDENSED STATEMENTS OF OPERATIONS

(UNAUDITED)

 

  

For the period from

March 1, 2026 to

May 31, 2026

 

For the period from September 1, 2025 to

May 31, 2026

       
Revenue  $–   $6,200 
Cost of revenue   –    – 
Gross Profit   –    6,200 
           
Operating expenses          
General and administrative expenses   5,474    23,941 
Advertising and marketing   –    – 
Professional services   1,914    1,914 
Total operating expenses   7,388    25,855 
           
Income (Loss) before provision for income taxes   (7,388)   (19,655)
Provision for income taxes   –    – 
Net income (loss)  $(7,388)  $(19,655)
           
Income (loss) per common share: Basic and diluted  $(0.0017)  $(0.0046)
           
Weighted Average Number of Common Shares Outstanding: Basic and diluted   4,327,174    4,242,857 

 

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

 

 

  

 

 

 

 

 

 

 

 

 5 

 

 

OXO

CONDENSED STATEMENT OF STOCKHOLDERS’ EQUITY (DEFICIT)

FOR THE PERIOD FROM SEPTEMBER 1, 2025 TO MAY 31, 2026

(UNAUDITED)

 

 

                          
   Number of
Common
Shares
  Amount  Additional
Paid-In-
Capital
  Deficit
accumulated
  Total
Balance at August 31, 2025   4,200,000   $420   $69,480   $(4,701)  $65,199 
Net loss for the period   –    –    –    (19,655)   (19,655)
Issuance of common stock for cash proceeds   1,425,000    142    14,108    –    14,250 
Balances as of May 31, 2026   5,625,000   $562   $83,588   $(24,356)  $59,794 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 6 

 

 

OXO

CONDENSED STATEMENT OF CASH FLOWS

(UNAUDITED)

 

 

   For the period from September 1, 2025 to May 31, 2026
CASH FLOWS FROM OPERATING ACTIVITIES     
Net loss  $(19,655)
Adjustments to reconcile net loss to net cash:     
Depreciation   4,347 
Amortization   11,625 
Amortization (Prepaid tech support)   450 
Changes in operating assets and liabilities:     
Increase in Accounts Receivable   (5,800)
Increase in Short-term loans from Shareholder   19 
Increase in Accounts Payable   9,414 
Decrease in Unearned revenue   (400)
Net cash provided by (used in) Operating activities   – 
      
CASH FLOWS FROM INVESTING ACTIVITIES     
Net cash provided by Investing activities   – 
      
CASH FLOWS FROM FINANCING ACTIVITIES     
Additional Paid in Capital   14,108 
Common Stock   142 
Net cash provided by Financing activities   14,250 
      
Increase (decrease) in cash and equivalents   14,250 
Cash and equivalents at beginning of the period   400 
Cash and equivalents at end of the period  $14,650 

 

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

 

 

 

 

 7 

 

 

NOTES TO THE CONDENSED UNAUDITED FINANCIAL STATEMENTS

FOR THE NINE MONTHS ENDED May 31, 2026

 

 

NOTE 1 – ORGANIZATION AND OPERATIONS

 

OXO (the “Company”) was incorporated in the State of Wyoming on August 6, 2025. The Company is a development-stage company engaged in providing direct-to-consumer (D2C) eCommerce consulting, branding, and digital marketing services.

 

The Company owns a proprietary digital platform known as MMM Neural, which is designed to support advanced marketing analytics, marketing mix modeling, attribution analysis, and related software solutions. As of May 31, 2026, the MMM Neural platform remained under development and had not generated revenue. Subsequent to the reporting date, the Company substantially completed the platform’s core development and continued final refinements, testing, and commercialization activities. During the nine months ended May 31, 2026, the Company generated revenue from consulting and branding services while continuing to advance commercialization of the MMM Neural platform.

 

NOTE 2 – BASIS OF PRESENTATION

 

The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information and pursuant to the rules and regulations of the Securities and Exchange Commission applicable to interim financial reporting.

 

Accordingly, these financial statements do not include all information and disclosures required by U.S. GAAP for complete annual financial statements. In the opinion of management, all adjustments, consisting only of normal recurring adjustments considered necessary for a fair presentation of the Company's financial position, results of operations and cash flows, have been included.

 

The balance sheet as of August 31, 2025 has been derived from the Company's audited financial statements.

 

The results of operations for the nine months ended May 31, 2026 are not necessarily indicative of the results that may be expected for the fiscal year ending August 31, 2026.

 

Comparative statements of operations and cash flows for the corresponding prior-year interim periods have not been presented because the Company was incorporated on August 6, 2025 and no comparable prior interim periods exist.

 

NOTE 3 – GOING CONCERN

 

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern.

 

For the nine months ended May 31, 2026, the Company incurred a net loss of approximately $19,655 and had an accumulated deficit of approximately $24,356 as of May 31, 2026. These factors raise substantial doubt about the Company's ability to continue as a going concern for a reasonable period of time.

 

Management intends to fund future operations primarily through equity financing, including proceeds from the Company's the Company’s ongoing registered offering, and, if necessary, through additional capital contributions from management or existing stockholders. There can be no assurance that such financing will be available on acceptable terms, or at all.

 

The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.

 

 

 

 8 

 

 

NOTE 4 – REVENUE RECOGNITION

 

The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers. Revenue is recognized when control of the promised services is transferred to the customer in an amount that reflects the consideration the Company expects to receive.

 

During the nine months ended May 31, 2026, the Company recognized total revenue of $6,200, consisting of:

 

  · $1,200 related to a consulting services agreement. The customer prepaid $400, which had previously been recorded as unearned revenue and was recognized as revenue upon completion of the services. The remaining $800 remained outstanding as accounts receivable as of May 31, 2026.
     
  · $5,000 related to a branding and marketing services agreement. Services under the agreement were completed during the period, and the related receivable remained outstanding as of May 31, 2026.

 

Accounts receivable totaled $5,800 as of May 31, 2026. Management evaluates collectability on an ongoing basis and believes all outstanding receivables are collectible. Accordingly, no allowance for doubtful accounts has been recorded.

 

NOTE 5 – INTANGIBLE ASSETS

 

Intangible assets consist primarily of the Company's proprietary digital platform and brand, MMM Neural, previously contributed by the Director and recorded at an estimated fair value of $46,500.

 

The intangible assets are amortized using the straight-line method over an estimated useful life of three years.

 

Amortization expense for the nine months ended May 31, 2026 was approximately $11,625.

 

As of May 31, 2026, the carrying value of intangible assets was as follows:

Intangible asset schedule   
   May 31, 2026
Gross carrying amount  $46,500 
Less: Accumulated amortization   (11,883)
Intangible assets, net  $34,617 

 

Amortization expense is included within operating expenses.

 

NOTE 6 – PROPERTY AND EQUIPMENT

 

Property and equipment consist primarily of office equipment contributed by the Director and are recorded at estimated fair value on the date of contribution.

 

Property and equipment are depreciated using the straight-line method over an estimated useful life of three years.

 

Depreciation expense for the nine months ended May 31, 2026 was approximately $4,347.

 

 

 

 9 

 

 

Property and equipment consisted of the following:

Schedule of property and equipment   
   May 31, 2026
Office equipment  $17,400 
Less: Accumulated depreciation   (4,540)
Property and equipment, net  $12,860 

 

Depreciation expense is included within operating expenses.

 

NOTE 7 – PREPAID EXPENSES

 

Prepaid expenses consist primarily of a three-year technology support agreement contributed by the Director upon the Company's formation and initially recorded at a value of $1,800.

 

The prepaid asset is amortized on a straight-line basis over the contractual service period.

 

Amortization expense related to prepaid technology support for the nine months ended May 31, 2026 was $450.

 

The remaining prepaid balance as of May 31, 2026 was $1,300.

 

NOTE 8 – ACCOUNTS PAYABLE

 

Accounts payable totaled $9,414 as of May 31, 2026.

 

The balance consists primarily of amounts payable for legal and accounting services and website development and enhancement services incurred during the ordinary course of business.

 

Management evaluated the nature of the website enhancement services and determined that the work performed did not significantly extend the useful life of the Company's existing platform or create separately identifiable intangible assets. Accordingly, the related costs were recognized as operating expenses in accordance with the Company's accounting policies.

 

NOTE 9 – STOCKHOLDERS' EQUITY

 

During the nine months ended May 31, 2026, the Company issued 1,425,000 shares of common stock for cash proceeds of $14,250 in connection with the Company’s ongoing offering. Of the total proceeds received, $142.50 was recorded as Common Stock and $14,107.50 was recorded as Additional Paid-in Capital.

 

As of May 31, 2026, the Company had 5,625,000 shares of common stock issued and outstanding.

 

NOTE 10 – RELATED PARTY TRANSACTIONS

 

The Company follows ASC 850, Related Party Disclosures, for identifying and reporting related party transactions.

 

During the nine months ended May 31, 2026, no new material related party transactions occurred.

 

As of May 31, 2026, the Company had a short-term loan payable to a shareholder of $19. Other than the continued amortization and depreciation of assets previously contributed by the Director, no additional related party transactions occurred during the period.

 

 

 

 10 

 

 

NOTE 11 – INCOME TAXES

 

The Company accounts for income taxes under ASC 740, Income Taxes.

 

For the nine months ended May 31, 2026, no provision for income taxes was recorded due to the Company's operating losses.

 

The Company has generated net operating loss carryforwards for federal income tax purposes. The amount of such carryforwards is subject to final determination under applicable tax laws. A full valuation allowance has been recorded against the related deferred tax assets.

 

NOTE 12 – EARNINGS (LOSS) PER SHARE

 

Basic net loss per common share is computed by dividing net loss by the weighted average number of common shares outstanding during the period.

 

Diluted net loss per share is computed using the weighted average number of common shares outstanding adjusted for the potential effect of dilutive securities.

 

For the nine months ended May 31, 2026, the Company reported a net loss and had no potentially dilutive securities outstanding. Accordingly, basic and diluted loss per share are identical.

 

NOTE 13 – SEGMENT REPORTING

 

The Company operates in a single operating segment and a single reportable segment. Operating segments are defined as components of an enterprise for which separate financial information is regularly reviewed by the Company's Chief Executive Officer, who serves as the Chief Operating Decision Maker (“CODM”), in deciding how to allocate resources and assess performance.

 

The CODM evaluates the Company's performance and allocates resources based on consolidated financial information. Accordingly, the Company has determined that it operates in one reportable segment.

 

NOTE 14 – SUBSEQUENT EVENTS

 

Management has evaluated subsequent events through the date these financial statements were issued.

 

On June 12, 2026, the Company entered into an exclusive License and Research Collaboration Agreement with The University of Edinburgh, acting through Edinburgh Innovations Limited. The agreement grants the Company an exclusive worldwide license to develop, commercialize, and sublicense certain proprietary marketing analytics technologies and intellectual property within the fields of marketing mix modeling, attribution analytics, predictive consumer behavior analytics, and related software solutions. The agreement also provides for future research funding, royalty obligations, and certain equity participation rights upon the occurrence of specified financing events.

 

The agreement requires a non-refundable initial license fee of $30,000 and provides for a three-year sponsored research program beginning September 1, 2026 at an annual funding commitment of $180,000. The agreement also includes revenue-based royalty and sublicensing obligations and contingent equity participation rights.

 

The Company believes this agreement represents a significant milestone in its commercialization strategy and future product development initiatives.

 

Additionally, effective July 2, 2026, the Company appointed Scott David Miller as Product & Analytics Lead, and effective July 3, 2026, appointed Thomas Bennett as Data Science / Modeling Lead. Management believes these appointments strengthen the Company's technical capabilities and support the continued commercialization and expansion of the MMM Neural platform.

 

Subsequent to May 31, 2026, and through the date of these financial statements, the Company issued an additional 2,650,000 shares of its common stock to various investors for cash in connection with its ongoing offering. Following these issuances, the Company had 8,275,000 shares issued and outstanding.

 

Except as disclosed above, management is not aware of any material subsequent events requiring adjustment to or disclosure in these financial statements.

 

 

 

 11 

 

 

FORWARD LOOKING STATEMENTS

 

Certain statements contained in this Quarterly Report on Form 10-Q that are not historical facts constitute “forward-looking statements” within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934.

 

Forward-looking statements include statements regarding the Company’s expectations, beliefs, plans, objectives, future financial performance, and assumptions underlying or relating to such statements. These statements are often identified by the use of words such as “may,” “will,” “expect,” “believe,” “anticipate,” “estimate,” “intend,” “continue,” or similar expressions.

 

These forward-looking statements are based on management’s current expectations and assumptions and are subject to risks, uncertainties, and other factors that could cause actual results to differ materially from those expressed or implied in such statements.

 

Readers are cautioned not to place undue reliance on forward-looking statements, which speak only as of the date of this report. The Company undertakes no obligation to publicly update or revise any forward-looking statements, whether as a result of new information, future events, or otherwise, except as required by law.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 12 

 

 

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

 

Overview

 

OXO (the “Company”) was incorporated in the State of Wyoming on August 6, 2025. The Company provides direct-to-consumer (D2C) eCommerce consulting, branding, and digital marketing services while developing technology solutions designed to enhance marketing analytics and business performance.

 

The Company has substantially completed the core development of its proprietary MMM Neural platform and is currently focused on final refinements, feature enhancements, testing, and commercialization efforts prior to broader market deployment.

 

Although the Company continues to generate limited consulting revenue, management believes that future growth will primarily depend on the successful commercialization of the MMM Neural platform together with continued expansion of its consulting and digital marketing services.

 

Results of Operations

 

Three Months Ended May 31, 2026

 

Revenue

 

The Company did not recognize revenue during the three months ended May 31, 2026.

 

Management continued to focus primarily on platform refinement, testing, business development activities, and preparation for commercialization of the MMM Neural platform.

 

Operating Expenses

 

Operating expenses for the three months ended May 31, 2026 were approximately $7,388.

 

Operating expenses consisted primarily of:

amortization of intangible assets;

depreciation of office equipment;

legal and accounting fees;

general and administrative expenses; and

technology support and website maintenance expenses.

 

The Company continues to incur operating expenses necessary to support its public company reporting obligations and commercialization activities.

 

Net Loss

 

The Company reported a net loss of $7,388 for the three months ended May 31, 2026.

 

The loss primarily reflects ongoing operating costs associated with platform refinement, depreciation and amortization of previously capitalized assets, and professional service expenses.

 

 

 

 13 

 

 

Nine Months Ended May 31, 2026

 

Revenue

 

Revenue for the nine months ended May 31, 2026 was $6,200.

 

Revenue was generated from consulting and branding service agreements completed during the period. The Company did not recognize revenue from its MMM Neural platform because commercialization activities are still in progress.

 

Gross Profit

 

Gross profit for the nine months ended May 31, 2026 was $6,200.

 

The Company did not incur significant direct costs associated with revenue-generating activities during the period.

 

Operating Expenses

 

Operating expenses for the nine months ended May 31, 2026 were $25,855.

 

Operating expenses consisted primarily of:

amortization of intangible assets;

depreciation of office equipment;

legal and accounting fees;

general and administrative expenses; and

technology support and website maintenance expenses.

 

The Company's operating expenses continue to reflect investments in platform commercialization, corporate compliance, and maintaining its public company reporting obligations.

 

Net Loss

 

The Company reported a net loss of $19,655 for the nine months ended May 31, 2026.

 

The net loss primarily reflects ongoing operating expenses associated with commercialization activities, professional services, depreciation, and amortization while the Company continues expanding its operations.

 

 

 

 14 

 

 

Liquidity and Capital Resources

 

As of May 31, 2026, the Company had cash and cash equivalents of $14,650, compared to $400 as of August 31, 2025.

 

Working capital improved during the period primarily as a result of proceeds received from the issuance of common stock.

 

Net cash provided by operating activities for the nine months ended May 31, 2026 was $0, as non-cash depreciation and amortization expenses, together with changes in working capital accounts, substantially offset the Company's net loss.

 

Net cash provided by financing activities was $14,250, representing proceeds received from the issuance of common stock in connection with the Company's ongoing private offering.

 

Management believes that existing cash resources, together with anticipated proceeds from future equity financings and future operating revenues, will provide sufficient liquidity to support current operating activities. However, because the Company remains in the early stages of commercialization, additional financing may be required to support future growth and expansion.

  

Plan of Operations and Funding

 

Over the next twelve months, the Company intends to continue the commercialization of the MMM Neural platform while expanding its consulting, branding, and digital marketing services.

 

Management plans to continue enhancing the platform through additional feature development, optimization, testing, and collaborative research initiatives while pursuing new customer relationships and expanding market awareness.

 

The Company expects to continue investing in technology infrastructure, product enhancement, research and development activities, business development, and marketing initiatives to support the commercialization of the MMM Neural platform.

 

Management expects that future working capital requirements will be funded primarily through proceeds from the Company's ongoing offering together with future operating revenues. The Company may also pursue additional equity financing to support future growth and expansion, if appropriate.

 

There can be no assurance that the Company will successfully raise additional capital or generate sufficient operating revenues to execute its business plan. If adequate funding is not available, the Company may be required to delay certain commercialization, research, or expansion initiatives or reduce planned operating expenditures.

 

Off-Balance Sheet Arrangements

 

As of the date of this Quarterly Report, the Company does not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future material effect on its financial condition, results of operations, liquidity, capital expenditures, or capital resources.

 

 

 

 15 

 

 

Going Concern

 

The independent auditor’s report accompanying the Company’s audited financial statements for the period from August 6, 2025 (inception) through August 31, 2025 included an explanatory paragraph expressing substantial doubt about the Company’s ability to continue as a going concern.

 

For the nine months ended May 31, 2026, the Company incurred a net loss of $19,655 and had an accumulated deficit of $24,356. Although the Company raised $14,250 through the issuance of common stock during the period, it has not yet established recurring revenues sufficient to fund its operations.

 

Management intends to address its liquidity requirements through proceeds from the Company’s ongoing registered offering, future operating revenues, and additional financing, if available. There can be no assurance that sufficient financing or operating revenues will be available.

 

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

 

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

 

ITEM 4. CONTROLS AND PROCEDURES

 

Evaluation of Disclosure Controls and Procedures

 

Disclosure controls and procedures are designed to ensure that information required to be disclosed by the Company in reports filed or submitted under the Securities Exchange Act of 1934 is recorded, processed, summarized, and reported within the time periods specified in the rules and forms of the Securities and Exchange Commission. Disclosure controls and procedures include controls and procedures designed to ensure that such information is accumulated and communicated to management, including the Company’s Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure.

 

The Company’s Chief Executive Officer and Chief Financial Officer, who is the same individual, evaluated the effectiveness of the Company’s disclosure controls and procedures as of May 31, 2026, pursuant to Rule 13a-15(b) under the Exchange Act.

 

Based on this evaluation, the Company’s Chief Executive Officer and Chief Financial Officer concluded that the Company’s disclosure controls and procedures were not effective as of May 31, 2026 due to material weaknesses in the Company’s internal control over financial reporting. These material weaknesses primarily relate to the Company’s limited personnel, lack of segregation of duties, and the absence of an independent audit committee and other formal internal control processes, which are common for a company of its size and stage of development.

 

Changes in Internal Control over Financial Reporting

 

There were no changes in the Company’s internal control over financial reporting during the three months ended May 31, 2026 that materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.

 

  

 

 16 

 

 

PART II. OTHER INFORMATION

 

ITEM 1. LEGAL PROCEEDINGS

 

The Company is not currently involved in any material legal proceedings. From time to time, the Company may become involved in legal proceedings arising in the ordinary course of business. However, management does not believe that any such proceedings, if they were to occur, would have a material adverse effect on the Company’s financial condition, results of operations, or cash flows.

 

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

 

No report required.

 

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

 

No report required.

 

ITEM 4. MINE SAFETY DISCLOSURES

 

Not applicable.

 

ITEM 5. OTHER INFORMATION

 

During the quarter ended May 31, 2026, no director or officer of the Company adopted or terminated a “Rule 10b5-1 trading arrangement” or “non-Rule 10b5-1 trading arrangement,” as each term is defined in Item 408(a) of Regulation S-K.

 

ITEM 6. EXHIBITS

 

Exhibits:

 

31.1   Certification of Chief Executive Officer pursuant to Rule 13a-14(a) under the Securities Exchange Act of 1934.
     
31.2   Certification of Chief Financial Officer pursuant to Rule 13a-14(a) under the Securities Exchange Act of 1934.
     
32.1   Certifications of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
     
101.INS   Inline XBRL Instance Document
101.SCH   Inline XBRL Taxonomy Extension Schema Document
101.CAL   Inline XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF   Inline XBRL Taxonomy Extension Definition Linkbase Document
101.LAB   Inline XBRL Taxonomy Extension Label Linkbase Document
101.PRE   Inline XBRL Taxonomy Extension Presentation Linkbase Document
104   Cover Page Interactive Data File (formatted in iXBRL, and included in exhibit 101)

 

 

 17 

 

 

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.

 

 

 

OXO

 

 

Dated: July 13, 2026 By: /s/ Aleksejus Klimanovas
Aleksejus Klimanovas
Chief Executive Officer
(Principal Executive Officer)

By: /s/ Aleksejus Klimanovas
Aleksejus Klimanovas
Chief Financial Officer
(Principal Financial and Accounting Officer)
   

 

 

 

 18 

EX-31.1 2 oxo_ex3101.htm CERTIFICATION OF CHIEF EXECUTIVE OFFICER

EXHIBIT 31.1

 

CERTIFICATION OF CHIEF EXECUTIVE OFFICER

Pursuant to Rule 13a-14(a) under the Securities Exchange Act of 1934

 

I, Aleksejus Klimanovas, certify that:

 

1. I have reviewed this Quarterly Report on Form 10-Q of OXO;

 

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 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 of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

 

c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report 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 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.

 

Date: July 13, 2026

/s/ Aleksejus Klimanovas
Aleksejus Klimanovas
Chief Executive Officer

 

EX-31.2 3 oxo_ex3102.htm CERTIFICATION OF CHIEF FINANCIAL OFFICER

EXHIBIT 31.2

 

CERTIFICATION OF CHIEF FINANCIAL OFFICER

Pursuant to Rule 13a-14(a) under the Securities Exchange Act of 1934

 

I, Aleksejus Klimanovas, certify that:

 

1. I have reviewed this Quarterly Report on Form 10-Q of OXO;

 

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 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 of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

 

c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report 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 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.

 

Date: July 13, 2026

 

/s/ Aleksejus Klimanovas

Aleksejus Klimanovas

Chief Financial Officer

 

EX-32.1 4 oxo_ex3201.htm CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350

EXHIBIT 32.1

 

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350

(Section 906 of the Sarbanes-Oxley Act)

 

 

In connection with the Quarterly Report of OXO (the “Company”) on Form 10-Q for the quarterly period ended May 31, 2026, as filed with the Securities and Exchange Commission (the “Report”), I, Aleksejus Klimanovas, Chief Executive Officer and Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, that to the best of my knowledge:

 

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 results of operations of the Company.

 

Date: July 13, 2026

/s/ Aleksejus Klimanovas
Aleksejus Klimanovas
Chief Executive Officer and Chief Financial Officer

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Total Shareholder Return Amount Peer Group Total Shareholder Return Amount Company Selected Measure Amount Other Performance Measure, Amount Adjustment to Compensation, Amount PEO Name Name Non-GAAP Measure Description Additional 402(v) Disclosure Pension Benefits Adjustments, Footnote Equity Awards Adjustments, Footnote Erroneously Awarded Compensation Recovery [Table] Restatement Determination Date [Axis] Restatement Determination Date Aggregate Erroneous Compensation Amount Erroneous Compensation Analysis Stock Price or TSR Estimation Method Outstanding Aggregate Erroneous Compensation Amount Aggregate Erroneous Compensation Not Yet Determined Name Forgone Recovery due to Expense of Enforcement, Amount Forgone Recovery due to Violation of Home Country Law, Amount Forgone Recovery due to Disqualification of Tax Benefits, Amount Forgone Recovery, Explanation of Impracticability Name Compensation Amount Restatement does not require Recovery Awards Close in Time to MNPI Disclosures [Table] Award Type [Axis] Award Timing MNPI Disclosure Award Timing Method Award Timing Predetermined Award Timing MNPI Considered Award Timing, How MNPI Considered MNPI Disclosure Timed for Compensation Value Awards Close in Time to MNPI Disclosures, Table Name Underlying Securities Exercise Price Fair Value as of Grant Date Underlying Security Market Price Change Trading Arrangements, by Individual [Table] Trading Arrangement [Axis] Material Terms of Trading Arrangement Name Title Rule 10b5-1 Arrangement Adopted Non-Rule 10b5-1 Arrangement Adopted Adoption Date Rule 10b5-1 Arrangement Terminated Non-Rule 10b5-1 Arrangement Terminated Termination Date Expiration Date Arrangement Duration Aggregate Available Insider Trading Policies and Procedures [Line Items] Insider Trading Policies and Procedures Adopted Insider Trading Policies and Procedures Not Adopted Organization, Consolidation and Presentation of Financial Statements [Abstract] ORGANIZATION AND OPERATIONS BASIS OF PRESENTATION GOING CONCERN Revenue from Contract with Customer [Abstract] REVENUE RECOGNITION Intangible Asset, Goodwill and Other [Abstract] INTANGIBLE ASSETS Property, Plant, and Equipment [Abstract] PROPERTY AND EQUIPMENT Prepaid Expenses PREPAID EXPENSES Payables and Accruals [Abstract] ACCOUNTS PAYABLE Equity [Abstract] STOCKHOLDERS' EQUITY Related Party Transactions [Abstract] RELATED PARTY TRANSACTIONS Income Tax Disclosure [Abstract] INCOME TAXES Earnings Per Share [Abstract] EARNINGS (LOSS) PER SHARE Segment Reporting [Abstract] SEGMENT REPORTING Subsequent Events [Abstract] SUBSEQUENT EVENTS Intangible asset schedule Schedule of property and equipment Net Income (Loss) Attributable to Parent Accumulated deficit Disaggregation of Revenue [Table] Disaggregation of Revenue [Line Items] Revenues Revenues received Accounts Receivable, after Allowance for Credit Loss Gross carrying amount Less: Accumulated amortization Intangible assets, net Intangible Asset, Finite-Lived [Table] Intangible Asset, Finite-Lived [Line Items] Fair value of intangible asset Amortization expense Office equipment Less: Accumulated depreciation Property and equipment, net Prepaid Expense and Other Assets Amortization of prepaid expense Accounts Payable, Current Subsidiary or Equity Method Investee, Sale of Stock, Type [Table] Subsidiary, Sale of Stock [Line Items] Stock issued new, shares Proceeds from sale of equity Short-term note payable Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount Number of Operating Segments Number of Reportable Segments Assets, Current Assets, Noncurrent Assets Liabilities, Current Liabilities Equity, Attributable to Parent Liabilities and Equity Gross Profit Operating Expenses Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest Shares, Outstanding Increase (Decrease) in Accounts Receivable Cash Provided by (Used in) Operating Activity, Including Discontinued Operation Cash Provided by (Used in) Financing Activity, Including Discontinued Operation Cash, Cash Equivalent, Restricted Cash, and Restricted Cash Equivalent, Period Increase (Decrease), Excluding Exchange Rate Effect, Including Discontinued Operation Cash, Cash Equivalent, Restricted Cash, and Restricted Cash Equivalent, Continuing Operation Forgone Recovery, Individual Name Outstanding Recovery, Individual Name Awards Close in Time to MNPI Disclosures, Individual Name Trading Arrangement, Individual Name Intangible Asset, Finite-Lived, Accumulated Amortization Property, Plant, and Equipment, Accumulated Depreciation, Depletion, and Amortization EX-101.PRE 10 none-20260531_pre.xml XBRL PRESENTATION FILE XML 12 R1.htm IDEA: XBRL DOCUMENT v3.26.1
Cover - shares
9 Months Ended
May 31, 2026
Jul. 13, 2026
Cover [Abstract]    
Document Type 10-Q  
Amendment Flag false  
Document Quarterly Report true  
Document Transition Report false  
Document Period End Date May 31, 2026  
Document Fiscal Period Focus Q3  
Document Fiscal Year Focus 2026  
Current Fiscal Year End Date --08-31  
Entity File Number 000-56851  
Entity Registrant Name OXO, Inc.  
Entity Central Index Key 0002107170  
Entity Tax Identification Number 39-3653314  
Entity Incorporation, State or Country Code WY  
Entity Address, Address Line One 1155 Market Street  
Entity Address, Address Line Two Unit 99  
Entity Address, City or Town San Francisco  
Entity Address, State or Province CA  
Entity Address, Postal Zip Code 94103  
City Area Code 213  
Local Phone Number 827-6863  
Entity Current Reporting Status Yes  
Entity Interactive Data Current Yes  
Entity Filer Category Non-accelerated Filer  
Entity Small Business true  
Entity Emerging Growth Company true  
Elected Not To Use the Extended Transition Period true  
Entity Shell Company false  
Entity Common Stock, Shares Outstanding   8,275,000
XML 13 R2.htm IDEA: XBRL DOCUMENT v3.26.1
CONDENSED BALANCE SHEETS - USD ($)
May 31, 2026
Aug. 31, 2025
Current assets    
Cash & cash equivalents $ 14,650 $ 400
Prepaid expenses 1,300 1,750
Accounts Receivable 5,800 0
Total current assets 21,750 2,150
Non-Current assets    
Intangible assets – Digital Platform & Brand 34,617 46,242
Equipment (net) 12,860 17,207
Total Non-Current assets 47,477 63,449
TOTAL ASSETS 69,227 65,599
Current Liabilities    
Unearned revenue 0 400
Accounts Payable 9,414 0
Short-term loans from shareholder 19 0
Total Current Liabilities 9,433 400
Non-Current Liabilities 0 0
Total Liabilities 9,433 400
Stockholders’ Equity (Deficit)    
Common stock, $0.0001 par value, 75,000,000 shares authorized; 5,625,000 shares issued and outstanding as of May 31, 2026 and 4,200,000 shares issued and outstanding as of August 31, 2025 562 420
Additional Paid-In-Capital 83,588 69,480
Accumulated Deficit (24,356) (4,701)
Total Stockholders’ equity (deficit) 59,794 65,199
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT) $ 69,227 $ 65,599
XML 14 R3.htm IDEA: XBRL DOCUMENT v3.26.1
CONDENSED BALANCE SHEETS (Parenthetical) - $ / shares
May 31, 2026
Aug. 31, 2025
Statement of Financial Position [Abstract]    
Common Stock, Par or Stated Value Per Share $ 0.0001 $ 0.0001
Common Stock, Shares Authorized 75,000,000 75,000,000
Common Stock, Shares, Issued 5,625,000 4,200,000
Common Stock, Shares, Outstanding 5,625,000 4,200,000
XML 15 R4.htm IDEA: XBRL DOCUMENT v3.26.1
CONDENSED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)
3 Months Ended 9 Months Ended
May 31, 2026
May 31, 2026
Income Statement [Abstract]    
Revenue $ 0 $ 6,200
Cost of revenue 0 0
Gross Profit 0 6,200
Operating expenses    
General and administrative expenses 5,474 23,941
Advertising and marketing 0 0
Professional services 1,914 1,914
Total operating expenses 7,388 25,855
Income (Loss) before provision for income taxes (7,388) (19,655)
Provision for income taxes 0 0
Net income (loss) $ (7,388) $ (19,655)
XML 16 R5.htm IDEA: XBRL DOCUMENT v3.26.1
CONDENSED STATEMENTS OF OPERATIONS (Unaudited) (Parenthetical) - $ / shares
3 Months Ended 9 Months Ended
May 31, 2026
May 31, 2026
Income Statement [Abstract]    
Earnings Per Share, Basic $ (0.0017) $ (0.0046)
Earnings Per Share, Diluted $ (0.0017) $ (0.0046)
Weighted Average Number of Shares Outstanding, Basic 4,327,174 4,242,857
Weighted Average Number of Shares Outstanding, Diluted 4,327,174 4,242,857
XML 17 R6.htm IDEA: XBRL DOCUMENT v3.26.1
CONDENSED STATEMENT OF STOCKHOLDERS EQUITY (DEFICIT) (Unaudited) - 9 months ended May 31, 2026 - USD ($)
Common Stock [Member]
Additional Paid-in Capital [Member]
Retained Earnings [Member]
Total
Beginning balance, value at Aug. 31, 2025 $ 420 $ 69,480 $ (4,701) $ 65,199
Shares, Outstanding, Beginning Balance at Aug. 31, 2025 4,200,000      
Net loss for the period (19,655) (19,655)
Issuance of common stock for cash proceeds $ 142 14,108 14,250
Issuance of common stock for cash proceeds, shares 1,425,000      
Ending balance, value at May. 31, 2026 $ 562 $ 83,588 $ (24,356) $ 59,794
Shares, Outstanding, Ending Balance at May. 31, 2026 5,625,000      
XML 18 R7.htm IDEA: XBRL DOCUMENT v3.26.1
CONDENSED STATEMENT OF CASH FLOWS (Unaudited)
9 Months Ended
May 31, 2026
USD ($)
CASH FLOWS FROM OPERATING ACTIVITIES  
Net loss $ (19,655)
Adjustments to reconcile net loss to net cash:  
Depreciation 4,347
Amortization 11,625
Amortization (Prepaid tech support) 450
Changes in operating assets and liabilities:  
Increase in Accounts Receivable (5,800)
Increase in Short-term loans from Shareholder 19
Increase in Accounts Payable 9,414
Decrease in Unearned revenue (400)
Net cash provided by (used in) Operating activities 0
CASH FLOWS FROM INVESTING ACTIVITIES  
Net cash provided by Investing activities 0
CASH FLOWS FROM FINANCING ACTIVITIES  
Additional Paid in Capital 14,108
Common Stock 142
Net cash provided by Financing activities 14,250
Increase (decrease) in cash and equivalents 14,250
Cash and equivalents at beginning of the period 400
Cash and equivalents at end of the period $ 14,650
XML 19 R8.htm IDEA: XBRL DOCUMENT v3.26.1
Pay vs Performance Disclosure - USD ($)
3 Months Ended 9 Months Ended
May 31, 2026
May 31, 2026
Pay vs Performance Disclosure [Table]    
Net income (loss) $ (7,388) $ (19,655)
XML 20 R9.htm IDEA: XBRL DOCUMENT v3.26.1
Insider Trading Arrangements
3 Months Ended
May 31, 2026
Trading Arrangements, by Individual [Table]  
Rule 10b5-1 Arrangement Adopted false
Non-Rule 10b5-1 Arrangement Adopted false
Rule 10b5-1 Arrangement Terminated false
Non-Rule 10b5-1 Arrangement Terminated false
XML 21 R10.htm IDEA: XBRL DOCUMENT v3.26.1
ORGANIZATION AND OPERATIONS
9 Months Ended
May 31, 2026
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
ORGANIZATION AND OPERATIONS

NOTE 1 – ORGANIZATION AND OPERATIONS

 

OXO (the “Company”) was incorporated in the State of Wyoming on August 6, 2025. The Company is a development-stage company engaged in providing direct-to-consumer (D2C) eCommerce consulting, branding, and digital marketing services.

 

The Company owns a proprietary digital platform known as MMM Neural, which is designed to support advanced marketing analytics, marketing mix modeling, attribution analysis, and related software solutions. As of May 31, 2026, the MMM Neural platform remained under development and had not generated revenue. Subsequent to the reporting date, the Company substantially completed the platform’s core development and continued final refinements, testing, and commercialization activities. During the nine months ended May 31, 2026, the Company generated revenue from consulting and branding services while continuing to advance commercialization of the MMM Neural platform.

 

XML 22 R11.htm IDEA: XBRL DOCUMENT v3.26.1
BASIS OF PRESENTATION
9 Months Ended
May 31, 2026
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
BASIS OF PRESENTATION

NOTE 2 – BASIS OF PRESENTATION

 

The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information and pursuant to the rules and regulations of the Securities and Exchange Commission applicable to interim financial reporting.

 

Accordingly, these financial statements do not include all information and disclosures required by U.S. GAAP for complete annual financial statements. In the opinion of management, all adjustments, consisting only of normal recurring adjustments considered necessary for a fair presentation of the Company's financial position, results of operations and cash flows, have been included.

 

The balance sheet as of August 31, 2025 has been derived from the Company's audited financial statements.

 

The results of operations for the nine months ended May 31, 2026 are not necessarily indicative of the results that may be expected for the fiscal year ending August 31, 2026.

 

Comparative statements of operations and cash flows for the corresponding prior-year interim periods have not been presented because the Company was incorporated on August 6, 2025 and no comparable prior interim periods exist.

 

XML 23 R12.htm IDEA: XBRL DOCUMENT v3.26.1
GOING CONCERN
9 Months Ended
May 31, 2026
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
GOING CONCERN

NOTE 3 – GOING CONCERN

 

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern.

 

For the nine months ended May 31, 2026, the Company incurred a net loss of approximately $19,655 and had an accumulated deficit of approximately $24,356 as of May 31, 2026. These factors raise substantial doubt about the Company's ability to continue as a going concern for a reasonable period of time.

 

Management intends to fund future operations primarily through equity financing, including proceeds from the Company's the Company’s ongoing registered offering, and, if necessary, through additional capital contributions from management or existing stockholders. There can be no assurance that such financing will be available on acceptable terms, or at all.

 

The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.

 

XML 24 R13.htm IDEA: XBRL DOCUMENT v3.26.1
REVENUE RECOGNITION
9 Months Ended
May 31, 2026
Revenue from Contract with Customer [Abstract]  
REVENUE RECOGNITION

NOTE 4 – REVENUE RECOGNITION

 

The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers. Revenue is recognized when control of the promised services is transferred to the customer in an amount that reflects the consideration the Company expects to receive.

 

During the nine months ended May 31, 2026, the Company recognized total revenue of $6,200, consisting of:

 

  · $1,200 related to a consulting services agreement. The customer prepaid $400, which had previously been recorded as unearned revenue and was recognized as revenue upon completion of the services. The remaining $800 remained outstanding as accounts receivable as of May 31, 2026.
     
  · $5,000 related to a branding and marketing services agreement. Services under the agreement were completed during the period, and the related receivable remained outstanding as of May 31, 2026.

 

Accounts receivable totaled $5,800 as of May 31, 2026. Management evaluates collectability on an ongoing basis and believes all outstanding receivables are collectible. Accordingly, no allowance for doubtful accounts has been recorded.

 

XML 25 R14.htm IDEA: XBRL DOCUMENT v3.26.1
INTANGIBLE ASSETS
9 Months Ended
May 31, 2026
Intangible Asset, Goodwill and Other [Abstract]  
INTANGIBLE ASSETS

NOTE 5 – INTANGIBLE ASSETS

 

Intangible assets consist primarily of the Company's proprietary digital platform and brand, MMM Neural, previously contributed by the Director and recorded at an estimated fair value of $46,500.

 

The intangible assets are amortized using the straight-line method over an estimated useful life of three years.

 

Amortization expense for the nine months ended May 31, 2026 was approximately $11,625.

 

As of May 31, 2026, the carrying value of intangible assets was as follows:

Intangible asset schedule   
   May 31, 2026
Gross carrying amount  $46,500 
Less: Accumulated amortization   (11,883)
Intangible assets, net  $34,617 

 

Amortization expense is included within operating expenses.

 

XML 26 R15.htm IDEA: XBRL DOCUMENT v3.26.1
PROPERTY AND EQUIPMENT
9 Months Ended
May 31, 2026
Property, Plant, and Equipment [Abstract]  
PROPERTY AND EQUIPMENT

NOTE 6 – PROPERTY AND EQUIPMENT

 

Property and equipment consist primarily of office equipment contributed by the Director and are recorded at estimated fair value on the date of contribution.

 

Property and equipment are depreciated using the straight-line method over an estimated useful life of three years.

 

Depreciation expense for the nine months ended May 31, 2026 was approximately $4,347.

 

Property and equipment consisted of the following:

Schedule of property and equipment   
   May 31, 2026
Office equipment  $17,400 
Less: Accumulated depreciation   (4,540)
Property and equipment, net  $12,860 

 

Depreciation expense is included within operating expenses.

 

XML 27 R16.htm IDEA: XBRL DOCUMENT v3.26.1
PREPAID EXPENSES
9 Months Ended
May 31, 2026
Prepaid Expenses  
PREPAID EXPENSES

NOTE 7 – PREPAID EXPENSES

 

Prepaid expenses consist primarily of a three-year technology support agreement contributed by the Director upon the Company's formation and initially recorded at a value of $1,800.

 

The prepaid asset is amortized on a straight-line basis over the contractual service period.

 

Amortization expense related to prepaid technology support for the nine months ended May 31, 2026 was $450.

 

The remaining prepaid balance as of May 31, 2026 was $1,300.

 

XML 28 R17.htm IDEA: XBRL DOCUMENT v3.26.1
ACCOUNTS PAYABLE
9 Months Ended
May 31, 2026
Payables and Accruals [Abstract]  
ACCOUNTS PAYABLE

NOTE 8 – ACCOUNTS PAYABLE

 

Accounts payable totaled $9,414 as of May 31, 2026.

 

The balance consists primarily of amounts payable for legal and accounting services and website development and enhancement services incurred during the ordinary course of business.

 

Management evaluated the nature of the website enhancement services and determined that the work performed did not significantly extend the useful life of the Company's existing platform or create separately identifiable intangible assets. Accordingly, the related costs were recognized as operating expenses in accordance with the Company's accounting policies.

 

XML 29 R18.htm IDEA: XBRL DOCUMENT v3.26.1
STOCKHOLDERS' EQUITY
9 Months Ended
May 31, 2026
Equity [Abstract]  
STOCKHOLDERS' EQUITY

NOTE 9 – STOCKHOLDERS' EQUITY

 

During the nine months ended May 31, 2026, the Company issued 1,425,000 shares of common stock for cash proceeds of $14,250 in connection with the Company’s ongoing offering. Of the total proceeds received, $142.50 was recorded as Common Stock and $14,107.50 was recorded as Additional Paid-in Capital.

 

As of May 31, 2026, the Company had 5,625,000 shares of common stock issued and outstanding.

 

XML 30 R19.htm IDEA: XBRL DOCUMENT v3.26.1
RELATED PARTY TRANSACTIONS
9 Months Ended
May 31, 2026
Related Party Transactions [Abstract]  
RELATED PARTY TRANSACTIONS

NOTE 10 – RELATED PARTY TRANSACTIONS

 

The Company follows ASC 850, Related Party Disclosures, for identifying and reporting related party transactions.

 

During the nine months ended May 31, 2026, no new material related party transactions occurred.

 

As of May 31, 2026, the Company had a short-term loan payable to a shareholder of $19. Other than the continued amortization and depreciation of assets previously contributed by the Director, no additional related party transactions occurred during the period.

 

XML 31 R20.htm IDEA: XBRL DOCUMENT v3.26.1
INCOME TAXES
9 Months Ended
May 31, 2026
Income Tax Disclosure [Abstract]  
INCOME TAXES

NOTE 11 – INCOME TAXES

 

The Company accounts for income taxes under ASC 740, Income Taxes.

 

For the nine months ended May 31, 2026, no provision for income taxes was recorded due to the Company's operating losses.

 

The Company has generated net operating loss carryforwards for federal income tax purposes. The amount of such carryforwards is subject to final determination under applicable tax laws. A full valuation allowance has been recorded against the related deferred tax assets.

 

XML 32 R21.htm IDEA: XBRL DOCUMENT v3.26.1
EARNINGS (LOSS) PER SHARE
9 Months Ended
May 31, 2026
Earnings Per Share [Abstract]  
EARNINGS (LOSS) PER SHARE

NOTE 12 – EARNINGS (LOSS) PER SHARE

 

Basic net loss per common share is computed by dividing net loss by the weighted average number of common shares outstanding during the period.

 

Diluted net loss per share is computed using the weighted average number of common shares outstanding adjusted for the potential effect of dilutive securities.

 

For the nine months ended May 31, 2026, the Company reported a net loss and had no potentially dilutive securities outstanding. Accordingly, basic and diluted loss per share are identical.

 

XML 33 R22.htm IDEA: XBRL DOCUMENT v3.26.1
SEGMENT REPORTING
9 Months Ended
May 31, 2026
Segment Reporting [Abstract]  
SEGMENT REPORTING

NOTE 13 – SEGMENT REPORTING

 

The Company operates in a single operating segment and a single reportable segment. Operating segments are defined as components of an enterprise for which separate financial information is regularly reviewed by the Company's Chief Executive Officer, who serves as the Chief Operating Decision Maker (“CODM”), in deciding how to allocate resources and assess performance.

 

The CODM evaluates the Company's performance and allocates resources based on consolidated financial information. Accordingly, the Company has determined that it operates in one reportable segment.

 

XML 34 R23.htm IDEA: XBRL DOCUMENT v3.26.1
SUBSEQUENT EVENTS
9 Months Ended
May 31, 2026
Subsequent Events [Abstract]  
SUBSEQUENT EVENTS

NOTE 14 – SUBSEQUENT EVENTS

 

Management has evaluated subsequent events through the date these financial statements were issued.

 

On June 12, 2026, the Company entered into an exclusive License and Research Collaboration Agreement with The University of Edinburgh, acting through Edinburgh Innovations Limited. The agreement grants the Company an exclusive worldwide license to develop, commercialize, and sublicense certain proprietary marketing analytics technologies and intellectual property within the fields of marketing mix modeling, attribution analytics, predictive consumer behavior analytics, and related software solutions. The agreement also provides for future research funding, royalty obligations, and certain equity participation rights upon the occurrence of specified financing events.

 

The agreement requires a non-refundable initial license fee of $30,000 and provides for a three-year sponsored research program beginning September 1, 2026 at an annual funding commitment of $180,000. The agreement also includes revenue-based royalty and sublicensing obligations and contingent equity participation rights.

 

The Company believes this agreement represents a significant milestone in its commercialization strategy and future product development initiatives.

 

Additionally, effective July 2, 2026, the Company appointed Scott David Miller as Product & Analytics Lead, and effective July 3, 2026, appointed Thomas Bennett as Data Science / Modeling Lead. Management believes these appointments strengthen the Company's technical capabilities and support the continued commercialization and expansion of the MMM Neural platform.

 

Subsequent to May 31, 2026, and through the date of these financial statements, the Company issued an additional 2,650,000 shares of its common stock to various investors for cash in connection with its ongoing offering. Following these issuances, the Company had 8,275,000 shares issued and outstanding.

 

Except as disclosed above, management is not aware of any material subsequent events requiring adjustment to or disclosure in these financial statements.

XML 35 R24.htm IDEA: XBRL DOCUMENT v3.26.1
INTANGIBLE ASSETS (Tables)
9 Months Ended
May 31, 2026
Intangible Asset, Goodwill and Other [Abstract]  
Intangible asset schedule
Intangible asset schedule   
   May 31, 2026
Gross carrying amount  $46,500 
Less: Accumulated amortization   (11,883)
Intangible assets, net  $34,617 
XML 36 R25.htm IDEA: XBRL DOCUMENT v3.26.1
PROPERTY AND EQUIPMENT (Tables)
9 Months Ended
May 31, 2026
Property, Plant, and Equipment [Abstract]  
Schedule of property and equipment
Schedule of property and equipment   
   May 31, 2026
Office equipment  $17,400 
Less: Accumulated depreciation   (4,540)
Property and equipment, net  $12,860 
XML 37 R26.htm IDEA: XBRL DOCUMENT v3.26.1
GOING CONCERN (Details Narrative) - USD ($)
3 Months Ended 9 Months Ended
May 31, 2026
May 31, 2026
Aug. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]      
Net Income (Loss) Attributable to Parent $ 7,388 $ 19,655  
Accumulated deficit $ 24,356 $ 24,356 $ 4,701
XML 38 R27.htm IDEA: XBRL DOCUMENT v3.26.1
REVENUE RECOGNITION (Details Narrative) - USD ($)
3 Months Ended 9 Months Ended
May 31, 2026
May 31, 2026
May 31, 2025
Disaggregation of Revenue [Line Items]      
Revenues $ 0 $ 6,200  
Accounts Receivable, after Allowance for Credit Loss 5,800 5,800  
Consulting Services [Member]      
Disaggregation of Revenue [Line Items]      
Revenues   1,200  
Revenues received   400  
Accounts Receivable, after Allowance for Credit Loss     $ 800
Branding And Marketing Services [Member]      
Disaggregation of Revenue [Line Items]      
Revenues   5,000  
Accounts Receivable, after Allowance for Credit Loss $ 5,000 $ 5,000  
XML 39 R28.htm IDEA: XBRL DOCUMENT v3.26.1
INTANGIBLE ASSETS (Details)
May 31, 2026
USD ($)
Intangible Asset, Goodwill and Other [Abstract]  
Gross carrying amount $ 46,500
Less: Accumulated amortization (11,883)
Intangible assets, net $ 34,617
XML 40 R29.htm IDEA: XBRL DOCUMENT v3.26.1
INTANGIBLE ASSETS (Details Narrative)
9 Months Ended
May 31, 2026
USD ($)
Intangible Asset, Finite-Lived [Line Items]  
Amortization expense $ 11,625
M M M Neural [Member]  
Intangible Asset, Finite-Lived [Line Items]  
Fair value of intangible asset 46,500
Amortization expense $ 11,625
XML 41 R30.htm IDEA: XBRL DOCUMENT v3.26.1
PROPERTY AND EQUIPMENT (Details) - USD ($)
May 31, 2026
Aug. 31, 2025
Property, Plant, and Equipment [Abstract]    
Office equipment $ 17,400  
Less: Accumulated depreciation (4,540)  
Property and equipment, net $ 12,860 $ 17,207
XML 42 R31.htm IDEA: XBRL DOCUMENT v3.26.1
PROPERTY AND EQUIPMENT (Details Narrative)
9 Months Ended
May 31, 2026
USD ($)
Property, Plant, and Equipment [Abstract]  
Depreciation $ 4,347
XML 43 R32.htm IDEA: XBRL DOCUMENT v3.26.1
PREPAID EXPENSES (Details Narrative) - USD ($)
9 Months Ended
May 31, 2026
May 31, 2025
Prepaid Expenses    
Prepaid Expense and Other Assets $ 1,300 $ 1,800
Amortization of prepaid expense $ 450  
XML 44 R33.htm IDEA: XBRL DOCUMENT v3.26.1
ACCOUNTS PAYABLE (Details Narrative) - USD ($)
May 31, 2026
Aug. 31, 2025
Payables and Accruals [Abstract]    
Accounts Payable, Current $ 9,414 $ 0
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STOCKHOLDERS' EQUITY (Details Narrative) - USD ($)
9 Months Ended
May 31, 2026
Aug. 31, 2025
Subsidiary, Sale of Stock [Line Items]    
Common Stock, Shares, Issued 5,625,000 4,200,000
Common Stock, Shares, Outstanding 5,625,000 4,200,000
Stock Offering [Member]    
Subsidiary, Sale of Stock [Line Items]    
Stock issued new, shares 1,425,000  
Proceeds from sale of equity $ 14,250  
Stock Offering [Member] | Allocated To Common Stock [Member]    
Subsidiary, Sale of Stock [Line Items]    
Proceeds from sale of equity 142  
Stock Offering [Member] | Allocated To A P I C [Member]    
Subsidiary, Sale of Stock [Line Items]    
Proceeds from sale of equity $ 14,107  
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RELATED PARTY TRANSACTIONS (Details Narrative)
May 31, 2026
USD ($)
Related Party Transactions [Abstract]  
Short-term note payable $ 19
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EARNINGS (LOSS) PER SHARE (Details Narrative)
9 Months Ended
May 31, 2026
shares
Earnings Per Share [Abstract]  
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount 0
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SEGMENT REPORTING (Details Narrative)
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May 31, 2026
Integer
Segment Reporting [Abstract]  
Number of Operating Segments 1
Number of Reportable Segments 1
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