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

During the year ended August 31, 2024,2025, the Company had $46,959$81,936 in revenue, compared to $0$46,959 during the periodyear from inception (July 10, 2023) toended August 31, 2023.2024. For the year ended August 31, 2025, the Company had in $74,667 in cost of goods sold and $7,269 in gross profit. For the year ended August 31, 2024, the Company had in $39,939 in cost of goods sold and $7,020 in gross profit.

During the year ended August 31, 2024,2025, we incurred total operating expenses of $30,620$45,923 compared to $988$30,620 during the periodyear from inception (July 10, 2023) toended August 31, 2023.2024. General and administrative and professional fee expenses incurred generally related to corporate overhead, financial and administrative contracted services, such as legal and accounting and developmental costs.

Our net loss for the year ended August 31, 20242025 was $23,600$38,654 compared to $988$23,600 during the periodyear from inception (July 10, 2023) toended August 31, 2023.2024.

For the year ended August 31, 2024,2025, net cash fromused in operating activities was $47,285,$2,079, consisting of net loss of $23,600,$38,654, amortization expenses of $602,$788, increasedecrease in prepaid sales of $20,605, increasedecrease in accounts receivables of $2,259$2,259, increasedecrease in inventory of $15,851$15,851, and increasedecrease in prepaid expenses of $26,782.$26,782 increase in accounts payable of $11,500.

For the year ended August 31, 2024,2025, net cash used in investing activities was $0. For the year ended August 31, 2025, net cash used in investing activities was $3,940.

As of FebruaryMay 28,31, 2026, our total assets were $3,134$1,933 compared to $43,180 in total assets at August 31, 2025. As of FebruaryMay 28,31, 2026, our total liabilities were $9,875$12,506 compared to $27,392 in total liabilities at August 31, 2025.

Stockholders’ deficit was $6,741$10,573 as of FebruaryMay 28,31, 2026 compared to stockholders’ equity of $15,788 as of August 31, 2025.

Three Month Period Ended FebruaryMay 28,31, 2026 compared to Three Month Period Ended FebruaryMay 28,31, 2025

During the three-month period ended FebruaryMay 28,31, 2026, the Company had $0 in revenue, compared to $44,085$20,110 during the three-month period ended FebruaryMay 28,31, 2025. During the three-month period ended FebruaryMay 28,31, 2025, the Company had in $41,962$15,851 in cost of goods sold and $2,123$4,259 in gross profit.

During the three-month period ended FebruaryMay 28,31, 2026, we incurred total operating expenses of $7,292,$3,832, compared to $4,417$5,457 during the three-month period ended FebruaryMay 28,31, 2025. General and administrative and professional fee expenses incurred generally related to corporate overhead, financial and administrative contracted services, such as legal and accounting and developmental costs.

Our net loss for the three-month period ended FebruaryMay 28,31, 2026 was $7,292,$3,832, compared to $2,294$1,198 during the three-month period ended FebruaryMay 28,31, 2025.

SixNine Month Period Ended FebruaryMay 28,31, 2026 compared to SixNine Month Period Ended FebruaryMay 28,31, 2025

During the six-monthnine-month period ended FebruaryMay 28,31, 2026, the Company had $0 in revenue, compared to $44,085$64,195 during the six-monthnine-month period ended FebruaryMay 28,31, 2025. During the six-monthnine-month period ended FebruaryMay 28,31, 2025, the Company had in $41,962$57,813 in cost of goods sold and $2,123$6,382 in gross profit.

During the six-monthnine-month period ended FebruaryMay 28,31, 2026, we incurred total operating expenses of $22,529,$26,361, compared to $35,390$40,847 during the six-monthnine-month period ended FebruaryMay 28,31, 2025. General and administrative and professional fee expenses incurred generally related to corporate overhead, financial and administrative contracted services, such as legal and accounting and developmental costs.

Our net loss for the six-monthnine-month period ended FebruaryMay 28,31, 2026 was $22,529,$26,361, compared to $33,267$34,465 during the six-monthnine-month period ended FebruaryMay 28,31, 2025.

For the six-monthnine-month period ended FebruaryMay 28,31, 2026, net cash flows used in operating activities were $34,535$37,270 comprised of net loss of $22,529$26,361 and depreciation expense of $394, increase in prepaid expenses of $900,$591, and decrease in accounts payable $11,500.

For the six-monthnine-month period ended FebruaryMay 28,31, 2025, net cash flows used in operating activities were $33,166$10,500 comprised of net loss of $33,267$34,465 and depreciation expense of $394,$591, decrease in prepaid sales of $12,205,$14,664, increasedecrease in accounts receivables of $8,016$2,259 increase in inventory of $16,854 and$1,003, decrease in prepaid expenses of $26,782, and increase in accounts payable $10,000.

For the six-monthnine-month period ended FebruaryMay 28,31, 2026, cash flows used in financing activities was $6,017,$3,386, compared to $0 for the six-monthnine-month period ended FebruaryMay 28,31, 2025. The amount consisted entirely of repayments of a loan to a related party.