NOTE 2. GOING CONCERN

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

The Company had accumulated deficit of $1,904,894, net current liability of $1,100,517, and net cash outflow from operating activities of $60,041 as of March 31, 2026. The Company has not generated consistent net income since inception. There is no guarantee that the Company will generate consistent revenue and net income in the future. The ability of the Company to continue as a going concern is dependent on the undertaking of its shareholders to provide continuing financial support to enable the Company to meet its liabilities as and when they fall due. These conditions, among others, raise substantial doubt about the Company’s ability to continue as a going concern. The condensed consolidated financial statements do not include adjustments that might result from the outcome of this uncertainty.

The Company actively seeks new business opportunities and currently relies on shareholder loans and equity financing to fund operating expenses.