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YoY shift: Neutral
Year-over-year tone shift - average net-tone change across Risk Factors and MD&A vs the prior 10-K. This filing is -0.05pp more bearish than last year's.
Why YoY instead of absolute: the LM lexicon has ~6.6× more negative words than positive (legal/risk-disclosure language is heavy on hedging), so every 10-K reads bearish on raw tone. Year-over-year change strips that bias and surfaces the actual shift in management's framing.
Tone shift by section
The two components the gauge averages: how Risk Factors and MD&A each shifted in net tone versus last year's 10-K. The headline above is their average, so a green needle over a soft section just means the other section carried it.
Risk Factors
-
Not scored
Net-tone change vs last year's 10-K.
MD&A
-0.05pp
Flat
Net-tone change vs last year's 10-K.
Per-snippet highlights
Sentence-level sentiment highlighting with category and subcategory filters is coming once the snippet-scoring pipeline lands. For now, dig into the actual section text on the Sections tab.
No section text extracted for this filing. The 10-K may use a non-standard template that the parser doesn't recognize - the original doc is still linked in the Stats tab.
Language change vs prior 10-K
MD&A (Item 7) - words with the biggest YoY frequency increase
Negative rising
loss+2
Positive rising
No words rose this year.
MD&A (Item 7)
965 words
ITEM 7. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS.
We are a development stage corporation with limited operations and no sufficient revenues from our business operations. Our auditors have issued a going concern opinion. This means that our auditors believe there is substantial doubt that we can continue as an on-going business for the next twelve months. We do not anticipate that we will generate significant revenues until we have raised the funds necessary to conduct a marketing program. There is no assurance we will ever generate revenue even if we raised all necessary funds.
To meet our need for cash we are attempting to raise money from this offering. We believe that we will be able to raise enough money through this offering to expand operations but we cannot guarantee that once we expand operations we will stay in business after doing so. If we are unable to successfully find enough customers, we may quickly use up the proceeds from this offering and will need to find alternative sources. In case we need additional financing, our Mr. Ulloa Bonilla agreed to loan us funds to implement our business plan.
RESULTS OF OPERATIONS
During the years ended July 31, 2025 and 2024, we generated $7,950 and $0 of revenue, respectively. Revenue increased by $7,950, or 100%, for the fiscal year ended July 31, 2025 compared to the fiscal year ended July 31, 2024. This increase in revenue was due to start of sales of our services in October 2024.
Total operating expenses for the years ended July 31, 2025 and 2024, were $28,664 and $20,301, respectively, which were comprised of amortization expense ($9,000 - July 31, 2025 and $9,000 - July 31, 2024); general and administrative fees of the Company ($88 – July 31, 2025 and $273 - July 31, 2024); and professional fees ($19,576 - July 31, 2025 and $11,028 - July 31, 2024). Operating expenses increased by $8,363, or 41.2%, for the fiscal year ended July 31, 2025 compared to the fiscal year ended July 31, 2024. This increase during the period was primarily due to: increased audit fees and legal fees.
As a result of the above, the Company recorded a net loss of $20,714 and $20,301 for the years ended July 31, 2025 and 2024, respectively.
LIQUIDITY AND CAPITAL RESOURCES
As of July 31, 2025, we had total assets were $59,342, comprised of $32,717 in current assets and $26,625 in intangible assets. As of July 31, 2025, our current liabilities were $70,470 and Stockholders’ equity was $11,128.
Our sources and uses of cash for the years ended July 31, 2025 and 2024 were as follows:
Cash, Beginning of Year
Net Cash Used in Operating Activities
Net Cash Provided by Investing Activities
Net Cash Provided by Financing Activities
Cash, End of Year
CASH FLOWS FROM OPERATING ACTIVITIES
We used net cash of $21,165 in operating activities for the year ended July 31, 2025, as a result of our net loss of $20,714 adjusted for non-cash amortization in the amount of $9,000, increase in prepaid expenses of $20,000, increase in accounts payable of $99 and increase in deferred revenue of $10,450.
In comparison, we used net cash of $17,001 in operating activities for the year ended July 31, 2024, as a result of our net loss of $20,301 adjusted for non-cash amortization in the amount of $9,000, decrease in accounts payable of $5,700.
CASH FLOWS FROM INVESTING ACTIVITIES
We had no cash used in investing activities for the year ended July 31, 2025. For the year ended July 31, 2024, we have generated $(20,000) in investing activities.
CASH FLOWS FROM FINANCING ACTIVITIES
Net cash provided by financing activities was $1,537 for the year ended July 31, 2025, comprised of proceeds from related party loans of $162 and proceeds from sale of common stock of $1,375.
By comparison, net cash provided by financing activities was $68,451 for the year ended July 31, 2024, comprised of proceeds from related party loans of $33,759 and proceeds from sale of common stock of $34,692.
Critical Accounting Policies and Significant Judgments and Estimates
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 investments with the original maturities of three months or less to be cash equivalents.
Off-Balance Sheet Arrangements
We have no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources.
Limited Operating History and Need for Additional Capital
Our company was incorporated on April 6, 2023; we have not yet realized sufficient revenues. We have limited operating history upon which an evaluation of our future prospects can be made. Based upon current plans, we expect to incur operating losses in future periods as we incur significant expenses associated with the initial start-up of our business. Further, we cannot guarantee that we will be successful in realizing revenues or in achieving or sustaining positive cash flow at any time in the future. Any such failure could result in the possible closure of our business or force us to seek additional capital through loans or additional sales of our equity securities to continue business operations, which would dilute the value of our shares.
