BRWC 10-K & 10-Q changes, risk factors and insider trading

For the year ended July 31, 2024,2025, the Company incurred a net loss of $24,082$17,299 and useda positive cash inflow from operating activities of $3,155.$326. As As reflected in the financial statements, the Company had an accumulated deficit of $296 and working capital deficit of $433.$75,195. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The ability to continue as a going concern is dependent upon the Company’s profit generating operations in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they become due. These consolidated financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Cash Provided by / (Used in) Operating Activities

Three months ended JanuaryApril 31,30, 2026 and 2025

For the three months ended JanuaryApril 31,30, 2026, the Company generated revenue in the amount of $5,000. The revenue was generated as a result of of the Company having provided one Personal Financial Literacy Seminar (PFL Seminar) to a participant.

For the three months ended JanuaryApril 31,30, 2025, the Company generated revenue in the amount of $10,000.$5,000. The revenue was generated as a result of of the Company having provided twoone Personal Financial Literacy SeminarsSeminar (PFL Seminar) to twoa participants.participant.

For the three months ended JanuaryApril 31,30, 2026, the Company had operating expenses in the amount of $13,277.$9,814. These were primarily comprised of of audit fees, consultancy fees, and other professional fees.

For the three months ended JanuaryApril 31,30, 2025, the Company had operating expenses in the amount of $9,096.$11,855. These were primarily comprised of audit fees, stock and registrar fees, and other professional fees.

For the three months ended JanuaryApril 31,30, 2026, the Company has incurred a net loss of $8,277.$4,814.

For the three months ended JanuaryApril 31,30, 2025, the Company has incurred a net incomeloss of $904.$6,855.

SixNine months ended JanuaryApril 31,30, 2026 and 2025

For the sixnine months ended JanuaryApril 31,30, 2026, the Company generated revenue in the amount of $10,000.$15,000. The revenue was generated as a result of of the Company having provided twothree Personal Financial Literacy Seminars (PFL Seminar) to participants.

For the sixnine months ended JanuaryApril 31,30, 2025, the Company generated revenue in the amount of $20,000.$25,000. The revenue was generated as a result of of the Company having provided fourfive Personal Financial Literacy Seminars (PFL Seminar) to participants.

For the sixnine months ended JanuaryApril 31,30, 2026, the Company had general and administrative expenses in the amount of $26,524.$36,338. These were primarily primarily comprised of audit fees, consultancy fees, and other professional fees.

For the sixnine months ended JanuaryApril 31,30, 2025, the Company had general and administrative expenses in the amount of $19,179.$31,033. These were primarily primarily comprised of audit fees, consultancy fees, and other professional fees.

The increase of the operating expenses was the result of the increase in consultancy and bookkeeping fees.

Net Gain or Loss

For the sixnine months ended JanuaryApril 31,30, 2026, the Company has incurred a net loss of $16,524.$21,338.

For the sixnine months ended JanuaryApril 31,30, 2025, the Company has incurred a net incomeloss of $821.$6,033.

Cash Provided by/(Used in) Operating Activities

For the sixnine months ended JanuaryApril 31,30, 2026, the Company has net cash outflowinflow $1,449$3,861 in operating activities, which was primarily attributable to net loss from operation, increase in accounts receivable, prepayment and amount owing to director, and decrease in accrued liabilities.director.

For the sixnine months ended JanuaryApril 31,30, 2025, the Company has net cash outflow $1,164$77 in operating activities, which was primarily attributable to net incomeloss from operation, decreaseincrease in prepayment and decrease in accrued liabilities,liabilities and increase in other payable .