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Table of Contents
U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Form 10-K
Mark One
☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR
15(d) OF THE SECURITIES EXCHANGE
ACT OF 1934
For the fiscal year ended April 30, 2024
☐ 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. 333-239589
EVENTIKO INC.
(Exact name of registrant as specified in its charter)
Nevada
(State or Other Jurisdiction of
Incorporation or Organization) |
7990
(Primary Standard Industrial
Classification Number) |
EIN 98-1535709
(IRS Employer
Identification Number) |
1445 Woodmont Ln NW, #2639 Atlanta, GA 30318
404-549-4542
eventikoinc@zohomail.com
(Address and telephone number of principal executive
offices)
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: None
Indicate by check mark if the registrant is a
well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes ☐ No ☒
Indicate by check mark if the registrant is not
required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes ☐ No ☒
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 and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted
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 and post 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 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
has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial
reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or
issued its audit report. Yes ☐ No ☒
If
securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant
included in the filing reflect the correction of an error to previously issued financial statements. ☐
Indicate by check mark whether any of those error
corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant’s
executive officers during the relevant recovery period pursuant to §240.10D-1(b). ☐
Indicate by checkmark whether the registrant
is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒
Indicate by checkmark whether the issuer has filed
all documents and reports required to be filed by Section 12, 13 and 15(d) of the Securities Exchange Act of 1934 after the distribution
of securities under a plan confirmed by a court.
Yes ☒ No☐
Class |
Outstanding as of April 30, 2024 |
Common Stock: $0.0001 |
4,192,500 |
The aggregate market value of the voting and
non-voting stock held by non-affiliates of the registrant as of the last business day of the registrants most recently completed second
fiscal quarter, based on the price at which the common equity was last sold on the OTC Markets on October 31, 2022 was approximately
$0. For purposes of this computation only, all officers, directors and 10% or greater stockholders of the registrant are deemed to be
“affiliates.”
TABLE OF CONTENTS
FORWARD-LOOKING STATEMENTS
This annual report contains forward-looking statements.
These statements relate to future events or our future financial performance. These statements often can be identified by the use of terms
such as "may," "will," "expect," "believe," "anticipate," "estimate," "approximate"
or "continue," or the negative thereof. We intend that such forward-looking statements be subject to the safe harbors for such
statements. We wish to caution readers not to place undue reliance on any such forward-looking statements, which speak only as of the
date made. Any forward-looking statements represent management's best judgment as to what may occur in the future. However, forward-looking
statements are subject to risks, uncertainties and important factors beyond our control that could cause actual results and events to
differ materially from historical results of operations and events and those presently anticipated or projected. We disclaim any obligation
subsequently to revise any forward-looking statements to reflect events or circumstances after the date of such statement or to reflect
the occurrence of anticipated or unanticipated events.
PART I
Item 1. Description of Business
GENERAL INFORMATION ABOUT OUR COMPANY
We were incorporated in the State of Nevada on
February 19, 2020 (Inception). We maintain our statutory registered agent’s office at 3773 Howard Hughes Pkwy – Suite 500s,
Las Vegas, NV 89169-6014. Our principal executive offices are located 1445 Woodmont Ln NW, #2639 Atlanta, GA 30318. Our phone number is
404-549-4542.
On 6th March 2024, Eventiko Inc (the “Company”) announced
the beta launch of AiHire, its entry into the online recruitment software space. AiHire’s website is located at www.Aihire-company.com.
The Company’s new management team hopes to leverage on the
growing recruitment market and the rising demand for hiring services with the launch of AiHire. With AiHire, prospective recruiters
can control the hiring process from a single dashboard. Services such as applicant tracking, jobs and teams, management, interview
scheduling, candidate hiring can be accessed. AiHire incorporates Artificial Intelligence technology, and takes advantage of machine
learning and natural language processing to assist recruiters in the hiring and onboarding processes.
The Company hopes that the launch of AiHire will allow it to gain market
share in the growing online recruitment space.
OUR SERVICES
The Company’s new management team hopes to leverage on the
growing recruitment market and the rising demand for hiring services with the launch of AiHire. With AiHire, prospective recruiters
can control the hiring process from a single dashboard. Services such as applicant tracking, jobs and teams, management, interview
scheduling, candidate hiring can be accessed. AiHire incorporates Artificial Intelligence technology and takes advantage of machine
learning and natural language processing to assist recruiters in the hiring and onboarding processes.
EMPLOYEES
We have no employees other than our sole
officer and director, Yap Chin Liang.
GOVERNMENT REGULATIONS IN THAILAND
We will be subject to applicable laws and regulations
that relate directly or indirectly to our operations including United States securities laws. We will be required to comply with all regulations,
rules and directives of governmental authorities and agencies in Thailand.
Item 1.A. Risk Factors.
Not required for Smaller reporting companies.
Item 1.B. Unresolved Staff Comments.
Not required for Smaller reporting companies.
Item 1.C. Cybersecurity
None
Item 2. Properties.
Currently we do not own any property. We maintain
our statutory registered agent’s office at 3773 Howard Hughes Pkwy – Suite 500s, Las Vegas, NV 89169-6014. Our principal place
of business is located 1445 Woodmont Ln NW, #2639 Atlanta, GA 30318; which is provided to us on a rent-free basis by our sole officer
and director. Our phone number is 404-549-4542.
Item 3. Legal Proceedings.
We are not currently a party to any legal proceedings,
and we are not aware of any pending or potential legal actions.
Item 4. Mine Safety Disclosures.
Not Applicable.
PART II
Item 5. Market for Registrant’s Common
Equity, Related Stockholder Matters, and Issuer Purchases of Equity Securities.
The company stock is not trading at the moment.
Registered Holders of our Common Stock
As of April 30, 2024, there were approximately
35 record owners of our common stock.
Dividends
The Company has never declared or paid cash dividends
on its common stock and does not anticipate paying cash dividends in the foreseeable future.
Recent Sales of Unregistered Securities
During our fiscal years ended April 30, 2024 and
2023, we had no sales of unregistered shares.
Issuer Purchases of Equity Securities
During the fiscal year ended April 30, 2024, and
2024 the Company did not repurchase any shares of its Common Stock.
Stock Transfer Agent
Our stock transfer agent is George Johnson, Securities
Stock Transfer, 2901 Dallas Parkway #380, Plano, TX 75093, 469.633.0101 www.stctransfer.com
Item 6. [Reserved]
Item 7. Management’s Discussion and Analysis
of Financial Condition and Results of Operations
We are a development stage corporation with limited
operations and 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 significant revenue even if we raised all necessary funds.
PLAN OF OPERATION
FISCAL YEAR ENDED APRIL 30, 2024 COMPARED TO FISCAL
YEAR ENDED APRIL 30, 2023.
Our net loss for the fiscal year ended April 30,
2024 was $14,260 compared to a net loss of $9,936 during the fiscal year ended April 30, 2023. In April 30, 2024 we generated total revenue
of $0 and in April 30, 2023, we generated total revenue of $11,350.
The number of shares outstanding was 4,192,500
for the fiscal year ended April 30, 2024 and for the fiscal year ended April 30, 2023.
LIQUIDITY AND CAPITAL RESOURCES
FISCAL YEAR ENDED April 30, 2024 and 2023
As of April 30, 2024, our total assets were $NIL
due to the change of control.
As of April 30, 2023, our total assets were $16,530
consists of purchased website and cash generated from revenue.
Cash Flows from Operating Activities
We generated a negative cash flow from operating
activities for the fiscal year ending April 30, 2024, net cash flow was ($14,260) We have generated positive cash flows from operating
activities for the fiscal year ended April 30, 2023, net cash flows used in operating activities was $286.
Cash Flows from Investing Activities
We have not generated positive cash flows from
investing activities for the fiscal year ended April 30, 2024, net cash flows used in investing activities was $18,485. We have not generated
positive cash flows from investing activities for the fiscal year ended April 30, 2023, net cash flows used in investing activities was
$11,000.
Cash Flows from Financing Activities
We have financed our operations primarily from
either advances from our sole executive or the issuance of equity. For the fiscal year ended April 30, 2024, net cash provided by financing
activities was $14,260 consisting of director loan. For the fiscal year ended April 30, 2023, net cash provided by financing activities
was $14,344 consisting of director loan.
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.
GOING CONCERN
There is no historical financial information about
us upon which to base an evaluation of our performance. We are in start-up stage operations and have not generated any revenues. We cannot
guarantee we will be successful in our business operations. Our business is subject to risks inherent in the establishment of a new business
enterprise, including limited capital resources and possible cost overruns due to price and cost increases in services and products.
We have no assurance that future financing will
be available to us on acceptable terms. If financing is not available on satisfactory terms, we may be unable to continue, develop or
expand our operations. Equity financing could result in additional dilution to existing shareholders.
The extent of the impact of the coronavirus (“COVID-19”)
outbreak on the financial performance of the Company will depend on future developments, including the duration and spread of the outbreak
and related advisories and restrictions and the impact of COVID-19 on the overall economy, all of which are highly uncertain and cannot
be predicted. If the overall economy is impacted for an extended period, the Company’s future operating results may be materially
adversely affected.
Critical Accounting Policies
The discussion and analysis of our financial condition
and results of operations are based upon our financial statements, which have been prepared in accordance with the accounting principles
generally accepted in the United States of America. Preparing financial statements requires management to make estimates and assumptions
that affect the reported amounts of assets, liabilities, and expenses. These estimates and assumptions are affected by management’s
application of accounting policies. We believe that understanding the basis and nature of the estimates and assumptions involved with
the following aspects of our financial statements is critical to an understanding of our financial statements.
Use of Estimates
The preparation of financial statements in conformity
with accounting principles generally accepted in the United States of America 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 of the financial
statements. The estimates and judgments will also affect the reported amounts for certain expenses during the reporting period. Actual
results could differ from these good faith estimates and judgments.
Item 7A. Quantitative and Qualitative Disclosures about Market Risk
Not applicable to smaller reporting companies.
Item 8. Financial Statements and Supplementary Data
The Company’s Financial Statements required
by Item 8, together with the reports thereon of the Independent Registered Public Accounting Firm are set forth on pages F-1 through F-9
of this report and are incorporated by reference in this Item 8.
Item 9. Changes in and Disagreements with Accounting
and Financial Disclosures.
None.
Item 9A. Controls and Procedures.
Disclosure Controls and Procedures
Disclosure controls and procedures are designed
to ensure that information required to be disclosed in the reports filed or submitted under the Exchange Act is recorded, processed, summarized
and reported, within the time period specified in the SEC’s rules and forms, and that such information is accumulated and communicated
to management, including the CEO and CFO, as appropriate, to allow timely decisions regarding required disclosures. Our management necessarily
applied its judgment in assessing the costs and benefits of such controls and procedures, which, by their nature, can provide only reasonable
assurance regarding management’s control objectives.
Our management, with the participation of our
CEO, evaluated the effectiveness of the design and operation of our disclosure controls and procedures as of the end of the period covered
by this Report. Based upon this evaluation, our CEO concluded that our disclosure controls and procedures were not effective because of
the identification of a material weakness in our internal control over financial reporting which is described below.
Management’s Report on Internal Control
Over Financial Reporting
Our management is responsible for establishing
and maintaining adequate internal control over financial reporting, as such term is defined in Exchange Rule 13a-15(f). Our internal control
over financial reporting is a process designed to provide reasonable assurance to our management and board of directors regarding the
reliability of financial reporting and the preparation of the financial statements for external purposes in accordance with U.S. GAAP.
Our internal control over financial reporting
includes those policies and procedures that (i) pertain to the maintenance of records that, in reasonable detail, accurately and fairly
reflect the transactions and dispositions of our assets; (ii) provide reasonable assurance that transactions are recorded as necessary
to permit preparation of financial statements in accordance with U.S. GAAP and our receipts and expenditures are being made only in accordance
with authorizations of our management and directors; and (iii) provide reasonable assurance regarding prevention or timely detection of
unauthorized acquisition, use, or disposition of our assets that could have a material effect on our consolidated financial statements.
Because of its inherent limitations, internal
control over financial reporting may not prevent or detect misstatements. All internal control systems, no matter how well designed, have
inherent limitations, including the possibility of human error and the circumvention of overriding controls. Accordingly, even effective
internal control over financial reporting can provide only reasonable assurance with respect to financial statement preparation. Also,
projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of
changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.
Our management assessed the effectiveness of our
internal control over financial reporting as of April 30, 2023. In making this assessment, it used the criteria set forth by the Committee
of Sponsoring Organizations of the Tread way Commission (“COSO”) in Internal Control-Integrated Framework (2013). Based on
this evaluation, management concluded that that our internal control over financial reporting was not effective as of April 30, 2023.
Our CEO concluded we have a material weakness due to lack of segregation of duties, a limited corporate governance structure, and a lack
of a formal management review process over preparation of financial information. A material weakness is a deficiency, or a combination
of control deficiencies, in internal control over financial reporting such that there is a reasonable possibility that a material misstatement
of our annual or interim financial statements will not be prevented or detected on a timely basis.
Our size has prevented us from being able to employ
sufficient resources to enable us to have an adequate level of supervision and segregation of duties within our system of internal control.
Therefore, while there are some compensating controls in place, it is difficult to ensure effective segregation of accounting and financial
reporting duties. Management reported the following material weaknesses:
|
· |
Lack of segregation of duties in certain accounting and financial reporting processes including the initiation, processing, recording and approval of disbursements; |
|
|
|
|
· |
Our corporate governance responsibilities are performed by the Board of Directors, none of whom are independent under applicable standards; we do not have an audit committee or compensation committee. Our Board of Directors acts primarily by written consent without meetings which results in several of our corporate governance functions not being performed concurrent (or timely) with the underlying transactions, including evaluation of the application of accounting principles and disclosures relating to those transactions; and |
|
|
|
|
· |
Certain reports that we prepare, and accounting and reporting conclusions reached in connection with the financial statement preparation process are not subjected to a formal review process that includes multiple levels of review and are not submitted timely to the Board of Directors for review or approval. |
While we strive to segregate duties as much as
practicable, there is an insufficient volume of transactions at this point in time to justify additional full-time staff. We believe that
this is typical in many development stage companies. We may not be able to fully remediate the material weakness until we commence operations
at which time, we would expect to hire more staff. We will continue to monitor and assess the costs and benefits of additional staffing.
This Annual Report does not include an attestation
report of our registered public accounting firm regarding internal control over financial reporting. Management’s report was not
subject to attestation by our registered public accounting firm pursuant to the SEC rules that permit us to provide only management’s
report in this Annual Report.
Changes in Internal Control Over Financial
Reporting
There were no changes in our internal control
over financial reporting that occurred during the year ended April 30, 2024, that has materially affected, or is reasonably likely to
materially affect, our internal control over financial reporting.
Item 9B. Other Information.
During the quarter ended April 30,
2024, 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 9C. Disclosures Regarding Foreign Jurisdictions
that Prevent Inspections.
Not Applicable.
PART III
Item 10. Directors, Executive Officers, and
Corporate Governance.
The board of directors elects our executive officers
annually. A majority vote of the directors who are in office is required to fill vacancies. Each director is elected for the term of one
year, and until his or her successor is elected and qualified, or until his earlier resignation or removal. The name, address, age and
position of our officers and directors are as follows:
Name and Address of Executive Officer and/or Director |
|
Age |
|
Position |
|
|
|
|
|
Yap Chin Liang
1445 Woodmont Ln NW, #2639 Atlanta, GA 30318 |
|
46 |
|
President, Secretary, Treasurer and Director |
Thaw Tran
1445 Woodmont Ln NW, #2639 Atlanta, GA 30318 |
|
38 |
|
Director |
Eduardo A Lopez
1445 Woodmont Ln NW, #2639 Atlanta, GA 30318 |
|
39 |
|
Director |
The person named above has held his offices/positions
since March 4, 2024 of our Company and is expected to hold said offices/positions until the next annual meeting of our stockholders.
Resume
Chief Executive Officer and Director – Yap Chin Liang
Mr. Yap, 46 years old, most recently served as
Operations Director at Suria Software Ltd before leaving in 2020 to open his own consulting firm. Mr Yap obtained his Bachelor’s
degree in Business Studies from Darul Terengganu Universiti.
Director – Thaw Tran
Mr. Tran, 38 years old, will serve as a member
of the Company’s Board of Directors. Mr Tran is a senior full-stack engineer at Australian car-sharing application UberCarShare.com.
Prior to working at UberCarShare.com, Mr Tran was employed as senior full-stack engineer at SaaS company Designfiles and freelance development
portal Glolent. Mr Tran is also the sole founder of digital marketing tool Tagon, and has extensive experience with database technologies
MySQL, PostgreSQL and MongoDB, as well as multiple current programming languages including Python. Mr Tran was educated at the Hanoi
University of Technology.
Director – Eduardo A Lopez
Mr. Lopez, 39 years old, will serve as a member
of the Company’s Board of Directors. Mr Lopez is Software Development Team Leader at website design and development company Creativ
Digital. Prior to this appointment, Mr Lopez served as Operations Head at software services company Ibial Ltd, concurrently serving as
Senior Developer. He also served as Chief Information Officer at marketing firm Naxum, and as Lead PHP Developer at Siggway Higgs Group.
Mr Lopez has extensive experience with both the operational and administration aspects of Technology businesses, and is well-versed with
languages such as PHP / Java / Perl / Python / MYSQL / MSSQL / DB2. He obtained his college education at the Systems Technology Institute
in Cebu City
Delinquent Section 16(a) Reports
Our common stock is not registered pursuant to
Section 12 of the Exchange Act of 1934, as amended (the “Exchange Act”). Accordingly, our officers, directors and principal
stockholders are not subject to the beneficial ownership reporting requirements of Section 16(a) of the Exchange Act.
Code of Business Conduct
We have not adopted a Code of Business Conduct
within the meaning of Item 406(b) of Regulation S-K.
Board Committees
We do not have any Board Committees.
Item 11. Executive Compensation.
The table below summarizes the total compensation
earned by each of our named executive Officers (“NEOs”) for each of the fiscal years listed.
SUMMARY COMPENSATION TABLE
Name |
|
Position |
|
Year |
|
|
Salary ($) |
|
|
Bonus ($) |
|
|
Stock
Awards ($) |
|
|
Option Awards ($) |
|
|
Non-Equity Incentive Plan Compensation ($) |
|
|
All Other Compensation |
|
|
Total Compensation ($) |
|
Yap Chin Ling(2) |
|
CEO |
|
|
2024 |
|
|
|
-0- |
|
|
|
-0- |
|
|
|
-0- |
|
|
|
-0- |
|
|
|
-0- |
|
|
|
-0- |
|
|
|
-0- |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Miklos Pal Auer (1) |
|
Treas., Sec. |
|
|
2023 |
|
|
|
-0- |
|
|
|
-0- |
|
|
|
-0- |
|
|
|
-0- |
|
|
|
-0- |
|
|
|
-0- |
|
|
|
-0- |
|
(1) Mr. Miklos Pal Auer was elected as an officer
and director on February 19, 2020 and his election became effective on February 19, 2020.
Since Inception on February 19, 2020, Miklos Pal
Auer only member of our Board of Director was not compensated for his services.
(2) Mr. Yap Chin Ling was elected as an officer
and director on March 4, 2024 and his election became effective on March 4, 2024.
Since March 4, 2024, Yap Chin Ling only member
of our Board of Director was not compensated for his services.
Item 12. Security Ownership of Certain Beneficial
Owners and Management and Related Stockholder Matter.
SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT
Directors and Executive Officers
The following table sets forth the beneficial
ownership (and the percentages of outstanding shares represented by such beneficial ownership) as of April 30, 2023, of (i) each director,
(ii) the current NEOs named in the “Summary Compensation Table” contained in this Form 10-K and (iii) all current directors
and executive officers as a group. Except as otherwise indicated, we believe that the beneficial owners of the common stock listed below,
based on information provided by such owners, have sole investment and voting power with respect to such shares, subject to community
property laws where applicable. Persons, who have the power to vote or dispose of common stock of the Company, either alone or jointly
with others, are deemed to be beneficial owners of such common stock.
Yap Chin Liang, President, CEO, Treasurer, Secretary and
Chairman of the Board. |
3,000,000 shares |
Certain Stockholders
The following table sets forth certain information
with respect to each person known by us to be the beneficial owner of five percent or more of either class of the Company’s outstanding
common stock. The content of this table is based upon the most current information contained in Schedules 13D or 13G filings with the
SEC, unless more recent information was obtained.
Yap Chin Liang, President, CEO, Treasurer, Secretary and
Chairman of the Board. |
72% |
Item 13. Certain Relationships and Related Transactions, and Director
Independence.
CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS
On February 21, 2020, we offered and sold 3,000,000
shares of common stock to Miklos Pal Auer, our sole officer and director, at a purchase price of $0.0001 per share, for aggregate proceeds
of $300.
During the period from February 19, 2020 (inception)
to April 30, 2023, Miklos Pal Auer loaned $24,039 to the Company. This loan is non-interest bearing, due upon demand and unsecured. Upon
transfer of control to Yap Chin Ling, this loan was converted into Additional Paid in Capital.
Item 14. Principal Accountant Fees and Services.
FEES TO THE COMPANY’S AUDITORS
Set forth below is a summary of certain fees paid
to our independent audit BF Borgers CPA, PC, Independent registered public accountants for services for the fiscal years 2024 and 2023,
respectively.
Fee Category | |
Fiscal Year 2024 | | |
Fiscal Year 2023 | |
Audit Fees | |
$ | 14,000 | | |
$ | 13,171 | |
Audit-Related Fees | |
| | | |
| | |
Tax Fees | |
| – | | |
| – | |
All Other Fees | |
| – | | |
| – | |
Total | |
$ | 14,000 | | |
$ | 13,171 | |
Audit Fees
Audit fees were for professional services rendered
in connection with the audit of our annual financial statements set forth in our Annual Reports on Form 10-K, the review of our quarterly
financial statements set forth in our Quarterly Reports on Form 10-Q and consents for other SEC filings.
Audit-Related Fees
Audit-related fees consist of fees billed for
professional services for consultation on accounting matters.
Approval of Services Provided by Independent
Registered Public Accounting Firm
The Board of Directors has considered whether
the services provided under other non-audit services are compatible with maintaining the auditor’s independence and has determined
that such services are compatible. The Board of Directors has adopted policies and procedures for pre-approving all non-audit work performed
by the external auditors. The Board of Directors will annually pre-approve services in specified accounting areas. The Board of Directors
also annually approves the budget for the annual generally accepted accounting principles (GAAP) audit.
PART IV
Item 15. Exhibit and Financial Statement Schedules.
(a)(1) Financial Statements
The following documents are filed
as part of this report:
The Financial Statements of Eventiko
Inc. at April 30, 2024 and 2023, and for each of the two fiscal years in the period ended April 30, 2024, together with the reports of
the Independent Registered Public Accounting Firms, are set forth on pages F-1 through F-9 of this Report.
(2) Not applicable.
(3) Exhibits
Item 16. Form 10-K Summary.
None.
SIGNATURES
Pursuant to the requirements of Section 13 or
15(d) 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 on July 26, 2024.
EVENTIKO INC. |
|
|
|
|
By: |
/s/ Yap Chin Liang |
|
|
Yap Chin Liang |
|
|
President and Chief Executive Officer |
|
Pursuant to the requirements of the Securities
Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities indicated
on July 26, 2024.
Signature |
|
Title |
|
|
|
/s/ Yap Chin Liang |
|
President, Chief Executive Officer, Treasurer, Secretary, |
Yap Chin Liang |
|
and Director (Principal Executive Officer and Principal
Accounting Officer) |
INDEX TO FINANCIAL STATEMENTS
EVENTIKO INC.
TABLE OF CONTENTS
Report of Independent Registered Public Accounting
Firm
The Board of Directors and Stockholders of
EVENTIKO, INC.
Opinion on the Financial Statements
We have audited the accompanying balance sheets
of Eventiko, Inc (the ‘Company’) as of April 30, 2024, and 2023, and the related statements of operations, changes in stockholders’
deficit and cash flows for each of the two years ended April 30, 2024, and 2023, and the related notes (collectively referred to as the
“financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial
position of the Company as of April 30, 2024, and 2023, and the results of its operations and its cash flows for each of the two years
ended April 30, 2024, and 2023, in conformity with accounting principles generally accepted in the United States of America.
Going Concern
The accompanying financial statements have been
prepared assuming that the Company will continue as a going concern. As discussed in Note 2, the Company suffered an accumulated deficit
of $(56,895), net loss of $(14,260) and a negative working capital. These matters raise substantial doubt about the Company’s ability
to continue as a going concern. Management’s plans with regards to these matters are also described in Note 2 to the financial statements.
These financial statements do not include any adjustments that might result from the outcome of this uncertainty.
Basis for Opinion
These financial statements are the responsibility
of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our
audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”)
and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable
rules and regulations of the Securities and Exchange Commission and the PCAOB.
We conducted our audits in accordance with the
standards of the PCAOB. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial
statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged
to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding
of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company’s
internal control over financial reporting. Accordingly, we express no such opinion.
Our audits included performing procedures to assess
the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond
to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating
the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.
Critical Audit Matters
Critical audit matters are matters arising from
the current period audit of the financial statements that were communicated or required to be communicated to the audit committee and
that: (1) relate to accounts or disclosures that are material to the financial statements and (2) involved our especially challenging,
subjective, or complex judgments. Communication of critical audit matters does not alter in any way our opinion on the financial statements
taken as a whole and we are not, by communicating the critical audit matters, providing separate opinions on the critical audit matter
or on the accounts or disclosures to which they relate.
/s/ Olayinka Oyebola
OLAYINKA OYEBOLA & CO.
(Chartered Accountants)
Lagos, Nigeria
We have served as the Company’s auditor
since 2024.
July 24, 2024
EVENTIKO INC.
BALANCE SHEETS
| |
| | |
| |
| |
April 30, 2024 | | |
April 30, 2023 | |
ASSETS | |
| | | |
| | |
| |
| | | |
| | |
Current Assets | |
| | | |
| | |
Cash and cash equivalents | |
$ | – | | |
$ | 5,530 | |
Total Current Assets | |
| – | | |
| 5,530 | |
| |
| | | |
| | |
Fixed Assets | |
| | | |
| | |
Website Development | |
| – | | |
| 11,000 | |
Total Fixed Assets | |
| – | | |
| 11,000 | |
Total Assets | |
$ | – | | |
$ | 16,530 | |
| |
| | | |
| | |
| |
| | | |
| | |
LIABILITIES AND STOCKHOLDERS’ EQUITY / (DEFICIT) | |
| | | |
| | |
| |
| | | |
| | |
Liabilities | |
| | | |
| | |
Current Liabilities | |
| | | |
| | |
Related Party Loans | |
$ | 14,260 | | |
$ | 24,039 | |
Accrued Expenses | |
| – | | |
| (24 | ) |
Accounts Payable | |
| – | | |
| 11,000 | |
Total Current Liabilities | |
| 14,260 | | |
| 35,015 | |
| |
| | | |
| | |
Commitments and Contingencies | |
| – | | |
| – | |
| |
| | | |
| | |
Stockholders’ Equity | |
| | | |
| | |
Common stock, $0.0001 par value, 75,000,000 shares authorized; 4,192,500 shares issued and outstanding as of April 30, 2024 and 2023 respectively: | |
| 419 | | |
| 419 | |
Additional paid-in-capital | |
| 42,216 | | |
| 23,731 | |
Accumulated deficit | |
| (56,895 | ) | |
| (42,635 | ) |
Total Stockholders’ Deficit | |
| (14,260 | ) | |
| (18,485 | ) |
| |
| | | |
| | |
Total Liabilities and Stockholders’ Equity / (Deficit) | |
$ | – | | |
$ | 16,530 | |
See accompanying notes, which are an integral part
of these financial statements
EVENTIKO INC.
STATEMENTS OF OPERATIONS
| |
| | | |
| | |
| |
For the year ended April 30, 2024 | | |
For the year ended April 30, 2023 | |
| |
| | |
| |
REVENUE (Organizing events) | |
$ | – | | |
$ | 11,350 | |
| |
| | | |
| | |
OPERATING EXPENSES | |
| | | |
| | |
General and Administrative Expenses | |
| 14,260 | | |
| 21,286 | |
TOTAL OPERATING EXPENSES | |
| 14,260 | | |
| 21,286 | |
| |
| | | |
| | |
NET INCOME (LOSS) FROM OPERATIONS | |
| (14,260 | ) | |
| (9,936 | ) |
| |
| | | |
| | |
PROVISION FOR INCOME TAXES | |
| – | | |
| – | |
| |
| | | |
| | |
NET INCOME (LOSS) | |
$ | (14,260 | ) | |
$ | (9,936 | ) |
| |
| | | |
| | |
NET LOSS PER SHARE; BASIC | |
$ | (0.00 | ) | |
$ | (0.00 | ) |
NET LOSS PER SHARE; DILUTED | |
$ | (0.00 | ) | |
$ | (0.00 | ) |
| |
| | | |
| | |
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING; BASIC | |
| 4,192,500 | | |
| 4,192,500 | |
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING; DILUTED | |
| 4,192,500 | | |
| 4,192,500 | |
See accompanying notes, which are an integral part
of these financial statements
EVENTIKO INC.
STATEMENT OF STOCKHOLDERS’ EQUITY
FOR THE YEAR ENDED APRIL 30, 2024 & 2023
| |
| | |
| | |
| | |
| | |
| |
| |
Common Stock | | |
Additional Paid-in | | |
Deficit | | |
Total Stockholders’ | |
| |
Shares | | |
Amount | | |
Capital | | |
Accumulated | | |
Equity | |
| |
| | |
| | |
| | |
| | |
| |
Balance, April 30, 2021 (Audited) | |
| 4,192,500 | | |
$ | 419 | | |
$ | 23,731 | | |
$ | (11,866 | ) | |
$ | (12,284 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Net loss for the year ended April 30, 2022 | |
| – | | |
| – | | |
| – | | |
| (20,832 | ) | |
| (20,832 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Balance, April 30, 2022 (Audited) | |
| 4,192,500 | | |
$ | 419 | | |
$ | 23,731 | | |
$ | (32,699 | ) | |
$ | (8,549 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Net loss for the year ended April 30, 2023 | |
| – | | |
| – | | |
| – | | |
| (9,936 | ) | |
| (9,936 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Balance, April 30, 2023 | |
| 4,192,500 | | |
$ | 419 | | |
$ | 23,731 | | |
$ | (42,635 | ) | |
$ | (18,485 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Adjustments to additional paid-in capital | |
| – | | |
| – | | |
| 18,485 | | |
| – | | |
| 18,485 | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Net loss for the year ended April 30, 2024 | |
| – | | |
| – | | |
| – | | |
| (14,260 | ) | |
| (14,260 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Balance, April 30, 2024 | |
| 4,192,500 | | |
$ | 419 | | |
$ | 42,216 | | |
$ | (56,895 | ) | |
$ | (14,260 | ) |
See accompanying notes, which are an integral part
of these financial statements
EVENTIKO INC.
STATEMENTS OF CASH FLOWS
| |
For the year ended April 30, 2024 | | |
For the year ended April 30, 2023 | |
CASH FLOWS FROM OPERATING ACTIVITIES | |
| | | |
| | |
Net loss for the year | |
$ | (14,260 | ) | |
$ | (9,936 | ) |
Adjustments to reconcile net loss to net cash (used in) operating activities | |
| | | |
| | |
Increase in accrued expenses | |
| 24 | | |
| (778 | ) |
Accounts Payable | |
| 11,000 | | |
| 11,000 | |
CASH FLOWS USED IN OPERATING ACTIVITIES | |
| (3,236 | ) | |
| 286 | |
| |
| | | |
| | |
CASH FLOWS FROM INVESTING ACTIVITIES | |
| | | |
| | |
Website Development | |
| (11,000 | ) | |
| (11,000 | ) |
CASH FLOWS USED IN INVESTING ACTIVITIES | |
| (11,000 | ) | |
| (11,000 | ) |
| |
| | | |
| | |
CASH FLOWS FROM FINANCING ACTIVITIES | |
| | | |
| | |
Additional Paid in Capital | |
| 18,485 | | |
| – | |
Related Party Loans | |
| (9,779 | ) | |
| 14,344 | |
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES | |
| 8,706 | | |
| 14,344 | |
| |
| | | |
| | |
NET INCREASE IN CASH | |
| (5,530 | ) | |
| 3,630 | |
Cash and equivalents at beginning of the year | |
| 5,530 | | |
| 1,899 | |
Cash and equivalents at end of the year | |
$ | – | | |
$ | 5,530 | |
| |
| | | |
| | |
Supplemental cash flow information: | |
| | | |
| | |
Cash paid for: | |
| | | |
| | |
Interest | |
$ | – | | |
$ | – | |
Taxes | |
$ | – | | |
$ | – | |
See accompanying notes, which are an integral part
of these financial statements
EVENTIKO INC.
NOTES TO THE AUDITED FINANCIAL STATEMENTS
FOR THE YEARS ENDED APRIL 30, 2024 and 2023
Note 1 – ORGANIZATION AND NATURE
OF BUSINESS
We were incorporated in the State of Nevada on
February 19, 2020 (Inception). We maintain our statutory registered agent’s office at 3773 Howard Hughes Pkwy – Suite 500s,
Las Vegas, NV 89169-6014. Our principal executive office is located at 1445 Woodmont Ln NW, #2639 Atlanta, GA 30318. Our phone number
is 404-549-4542
Eventiko Inc.’s new management team
hopes to leverage on the growing recruitment market and the rising demand for hiring services with the launch of AiHire. With AiHire,
prospective recruiters can control the hiring process from a single dashboard. Services such as applicant tracking, jobs and teams’
management, interview scheduling, candidate hiring can be accessed. AiHire incorporates Artificial Intelligence technology and takes advantage
of machine learning and natural language processing to assist recruiters in the hiring and onboarding processes.
Note 2 – GOING CONCERN
The accompanying financial statements have been
prepared in conformity with generally accepted accounting principles, which contemplate continuation of the Company as a going concern.
The Company had net loss during the year of $14,260 and accumulated deficit of $56,895 as of April 30, 2024. The Company has not yet completed
its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time. Therefore,
there is substantial doubt about the Company’s ability to continue as a going concern.
Further, the effects of COVID-19 could also impact
our ability to operate under the going concern and maintain sufficient liquidity to continue operations. The impact of COVID-19 on companies
is evolving rapidly and its future effects are uncertain. There are material uncertainties from COVID-19 that cast significant doubt on
the company’s ability to operate under the going concern. It is possible that our company will have issues relating to the current
situation that will need to be considered by management in the future. There will be a wide range of factors to take into account in going
concern judgments and financial projections including travel bans, restrictions, government assistance and potential sources of replacement
financing, financial health of suppliers and customers and their effect on expected profitability and other key financial performance
ratios including information that shows whether there will be sufficient liquidity to continue to meet obligations when they are
due.
Management anticipates that the Company will be
dependent, for the near future, on additional investment capital to fund operating expenses The Company intends to position itself so
that it will be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances
that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.
Note 3 – SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES
Basis of presentation
The accompanying financial statements have been
prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars.
The Company’s year -end is April 30.
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.
Due to the limited level of operations, the Company
has not had to make material assumptions or estimates other than the assumption that the Company is a going concern.
Cash and Cash Equivalents
The Company considers all highly liquid investments
with the original maturities of three months or less to be cash equivalents. The Company had $Nil of cash as of April 30, 2024.
Depreciation, Amortization, and Capitalization
The Company records depreciation and amortization
when appropriate using straight-line balance method over the estimated useful life of the assets. We estimate that the useful life of
PC is 5 years. Expenditures for maintenance and repairs are charged to expense as incurred. Additions, major renewals and replacements
that increase the property's useful life are capitalized. Property sold or retired, together with the related accumulated depreciation
is removed from the appropriated accounts and the resultant gain or loss is included in net income.
Fair Value of Financial Instruments
AS topic 820 “Fair Value Measurements and
Disclosures”"" establishes a six-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes
the inputs into six levels based on the extent to which inputs used in measuring fair value are observable in the market.
These tiers include:
Level 1: |
defined as observable inputs such as quoted prices in active markets; |
Level 2: |
defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and |
Level 3: |
defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. |
The carrying value of cash, accrued and the Company’s
loan from shareholder approximates its fair value due to their short-term maturity.
Income Taxes
Income taxes are computed using the asset and
liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences
between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws.
A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.
Revenue Recognition
We adopted Accounting Standards Codification (“ASC”)
Topic 606, “Revenue from Contracts with Customers”, and all related interpretations for recognition of our revenue from tours
and services. Previously we recorded revenue based on ASC Topic 605. Adoption of new accounting standard did not have any material impact
on our reported revenue.
Revenue is recognized when the following criteria
are met:
- Identification of the contract, or contracts,
with customer;
- Identification of the performance obligations
in the contract;
- Determination of the transaction price;
- Allocation of the transaction price to the performance
obligations in the contract; and
- Recognition of revenue when, or as, we satisfy
performance obligation.
During the year ended April 30, 2024, we generated total revenue of
$Nil due to the change of control.
Basic Income (Loss) Per Share
The Company computes income (loss) per share in
accordance with FASB ASC 260 “Earnings per Share”. Basic loss per share is computed by dividing net income (loss) available
to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share
gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common
shares if their effect is anti-dilutive. As of April 30, 2024 there were no potentially dilutive debt or equity instruments issued or
outstanding.
Stock-Based Compensation
Stock-based compensation is accounted for at fair
value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options.
Recent Accounting Pronouncements
We have reviewed all the recently issued, but
not yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company.
Risks and Uncertainties
In December 2019, a novel strain of coronavirus
(COVID-19) emerged in Wuhan, Hubei Province, China. While initially the outbreak was largely concentrated in China and caused significant
disruptions to its economy, it has now spread to several other countries and infections have been reported globally.
The ultimate impact of the COVID-19 pandemic on
the Company’s operations is unknown and will depend on future developments, which are highly uncertain and cannot be predicted with
confidence, including the duration of the COVID-19 outbreak, new information which may emerge concerning the severity of the COVID-19
pandemic, and any additional preventative and protective actions that governments, or the Company, may direct, which may result in an
extended period of continued business disruption, reduced customer traffic and reduced operations. Any resulting financial impact cannot
be reasonably estimated at this time but is anticipated to have a material adverse impact on our business, financial condition and results
of operations.
The measures taken to date will impact the Company’s
business for the fiscal fourth quarter and potentially beyond. Management expects that all of its business segments, across all of its
geographies, will be impacted to some degree, but the significance of the impact of the COVID-19 outbreak on the Company’s business
and the duration for which it may have an impact cannot be determined at this time.
Note 4 – RELATED PARTY TRANSACTIONS
(LOAN FROM DIRECTOR)
In support of the Company’s efforts and
cash requirements, it may rely on advances from related parties until such time that the Company can support its operations or attains
adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support
by shareholders or director. Amounts represent advances or amounts paid in satisfaction of liabilities. The advances were considered temporary
in nature and were not formalized by a signed promissory note.
From Inception and as of April 30, 2024, our sole director has loaned
to the Company $14,260. This loan is unsecured, non-interest bearing and due on demand.
Note 5 – COMMON STOCK
The Company has 75,000,000, $0.0001 par value
shares of common stock authorized.
On February 21, 2020 the Company issued 3,000,000
shares of common stock to a director for services of $300 at $0.0001 per share.
In October 2021, the Company issued 143,000 shares
of common stock to 4 shareholders for cash proceeds of $2,860 at $0.02 per share.
In November and December of 2020 and January 2021,
the Company issued 1,049,500 shares of common stock to 30 shareholders for cash proceeds of $20,990 at $0.02 per share.
There were 4,192,500 shares of common stock issued
and outstanding as of April 30, 2024 and 2023.
Note 6 – COMMITMENTS AND CONTINGENCIES
Our sole officer and director, Yap Chin Liang,
has agreed to provide her own premise under office needs. He will not take any fee for these premises; it is for free use.
Note 7 – INCOME TAXES
As of April 30, 2024, the Company had net operating
loss carry forwards of $56,895 that may be available to reduce future years' taxable income in varying amounts through 2041.
As of April 30, 2023, the Company had net operating
loss of $42,635 that may be available to reduce future years' taxable income in varying amounts through 2040.
Future tax benefits which arise as a result of
these losses have not been recognized in these financial statements, as their realization is determined not likely to occur and accordingly,
the Company has recorded a valuation allowance for the deferred tax asset relating to these tax loss carry-forwards.
The 21% tax rate provision for Federal income
tax consists of the following:
Schedule of income tax | |
April 30, 2024 | | |
April 30, 2023 | |
Federal income tax benefit attributable to: | |
| | | |
| | |
Current operations | |
$ | – | | |
$ | 2,087 | |
Less: change in valuation allowance | |
| – | | |
| (2,087 | ) |
Net provision for Federal income taxes | |
$ | – | | |
$ | – | |
The cumulative tax effect at the expected rate
of 35% of significant items comprising our net deferred tax amount is as follows:
Schedule of deferred tax assets | |
April 30, 2024 | | |
April 30, 2023 | |
Deferred tax asset attributable to: | |
| | | |
| | |
Net operating loss carry over | |
$ | 14,260 | | |
$ | 14,922 | |
Less: valuation allowance | |
| (14,260 | ) | |
| (14,922 | ) |
Net deferred tax asset | |
$ | – | | |
$ | – | |
The Company has approximately $56,895 of net operating
losses (“NOL”) carried forward to offset taxable income, if any, in future years which expire in fiscal 2041. In assessing
the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred
tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income
during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax
liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on the assessment, management
has established a full valuation allowance against all of the deferred tax asset relating to NOLs for every period because it is more
likely than not that all of the deferred tax asset will not be realized.
Note 8 – SUBSEQUENT EVENTS
In accordance with SFAS 165 (ASC 855-10) the Company
has analyzed its operations subsequent to April 30, 2024 to the date these financial statements were issued, and has determined that it
does not have any material subsequent events to disclose in these financial statements.
The extent of the impact of the coronavirus ("COVID-19")
outbreak on the financial performance of the Company will depend on future developments, including the duration and spread of the outbreak
and related advisories and restrictions and the impact of COVID-19 on the overall economy, all of which are highly uncertain and cannot
be predicted. If the overall economy is impacted for an extended period, the Company’s future operating results may be materially
and adversely affected.
Exhibit 31.1
Certification of the Principal Executive Officer
I, Yap Chin Liang, Chief Executive Officer, certify that:
1. |
I have reviewed this annual report on Form 10-K of Eventiko, Inc.; |
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 three months
(the registrant’s fourth fiscal three months in the case of the annual report) 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 26, 2024 |
By: /s/ Yap Chin Liang |
|
Yap Chin Liang |
|
Chief Executive Officer |
|
(Principal Executive Officer) |
Exhibit 31.2
Certification of the Principal Financial Officer
I, Yap Chin Liang, Chief Financial Officer, certify that:
1. |
I have reviewed this annual report on Form 10-K of Eventiko, Inc.; |
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 three months
(the registrant’s fourth fiscal three months in the case of the annual report) 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 26, 2024 |
By: /s/ Yap Chin Liang |
|
Yap Chin Liang |
|
Chief Financial Officer |
|
(Principal Financial and Accounting Officer) |
Exhibit 32.1
CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
In connection with the Report of Eventiko, Inc.
(the “Company”) on Form 10-K for the year ended April 30, 2024 as filed with the Securities and Exchange Commission on the
date hereof (the “Report”), I, Yap Chin Liang, Principal Executive Officer and Principal Financial Officer of the Company,
certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 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 26, 2024 |
By: |
/s/ Yap Chin Liang |
|
|
Yap Chin Liang |
|
|
Chief Executive Officer and Chief Financial Officer |
v3.24.2
Cover - USD ($)
|
3 Months Ended |
12 Months Ended |
|
Apr. 30, 2024 |
Apr. 30, 2024 |
Oct. 31, 2023 |
Cover [Abstract] |
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FY
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2024
|
|
Current Fiscal Year End Date |
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--04-30
|
|
Entity File Number |
|
333-239589
|
|
Entity Registrant Name |
|
EVENTIKO INC.
|
|
Entity Central Index Key |
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0001816554
|
|
Entity Tax Identification Number |
|
98-1535709
|
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Entity Incorporation, State or Country Code |
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NV
|
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1445 Woodmont Ln NW, #2639
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Atlanta
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GA
|
|
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30318
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404
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549-4542
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OLAYINKA OYEBOLA & CO.
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v3.24.2
BALANCE SHEETS - USD ($)
|
Apr. 30, 2024 |
Apr. 30, 2023 |
Current Assets |
|
|
Cash and cash equivalents |
$ 0
|
$ 5,530
|
Total Current Assets |
0
|
5,530
|
Fixed Assets |
|
|
Website Development |
0
|
11,000
|
Total Fixed Assets |
0
|
11,000
|
Total Assets |
0
|
16,530
|
Current Liabilities |
|
|
Related Party Loans |
14,260
|
24,039
|
Accrued Expenses |
0
|
(24)
|
Accounts Payable |
0
|
11,000
|
Total Current Liabilities |
14,260
|
35,015
|
Commitments and Contingencies |
|
|
Stockholders’ Equity |
|
|
Common stock, $0.0001 par value, 75,000,000 shares authorized; 4,192,500 shares issued and outstanding as of April 30, 2024 and 2023 respectively: |
419
|
419
|
Additional paid-in-capital |
42,216
|
23,731
|
Accumulated deficit |
(56,895)
|
(42,635)
|
Total Stockholders’ Deficit |
(14,260)
|
(18,485)
|
Total Liabilities and Stockholders’ Equity / (Deficit) |
$ 0
|
$ 16,530
|
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v3.24.2
BALANCE SHEETS (Parenthetical) - $ / shares
|
Apr. 30, 2024 |
Apr. 30, 2023 |
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 |
4,192,500
|
4,192,500
|
Common Stock, Shares, Outstanding |
4,192,500
|
4,192,500
|
X |
- DefinitionFace amount or stated value per share of common stock.
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v3.24.2
STATEMENT OF OPERATIONS - USD ($)
|
12 Months Ended |
Apr. 30, 2024 |
Apr. 30, 2023 |
Income Statement [Abstract] |
|
|
REVENUE (Organizing events) |
$ 0
|
$ 11,350
|
OPERATING EXPENSES |
|
|
General and Administrative Expenses |
14,260
|
21,286
|
TOTAL OPERATING EXPENSES |
14,260
|
21,286
|
NET INCOME (LOSS) FROM OPERATIONS |
(14,260)
|
(9,936)
|
PROVISION FOR INCOME TAXES |
0
|
0
|
NET INCOME (LOSS) |
$ (14,260)
|
$ (9,936)
|
NET LOSS PER SHARE; BASIC |
$ (0.00)
|
$ (0.00)
|
NET LOSS PER SHARE; DILUTED |
$ (0.00)
|
$ (0.00)
|
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING; BASIC |
4,192,500
|
4,192,500
|
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING; DILUTED |
4,192,500
|
4,192,500
|
X |
- DefinitionThe amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.
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v3.24.2
STATEMENT OF STOCKHOLDERS EQUITY - USD ($)
|
Common Stock [Member] |
Additional Paid-in Capital [Member] |
Retained Earnings [Member] |
Total |
Beginning balance, value at Apr. 30, 2021 |
$ 419
|
$ 23,731
|
$ (11,866)
|
$ (12,284)
|
Shares, Outstanding, Beginning Balance at Apr. 30, 2021 |
4,192,500
|
|
|
|
Net loss |
|
|
(20,832)
|
(20,832)
|
Ending balance, value at Apr. 30, 2022 |
$ 419
|
23,731
|
(32,699)
|
(8,549)
|
Shares, Outstanding, Ending Balance at Apr. 30, 2022 |
4,192,500
|
|
|
|
Net loss |
|
|
(9,936)
|
(9,936)
|
Ending balance, value at Apr. 30, 2023 |
$ 419
|
23,731
|
(42,635)
|
(18,485)
|
Shares, Outstanding, Ending Balance at Apr. 30, 2023 |
4,192,500
|
|
|
|
Net loss |
|
|
(14,260)
|
(14,260)
|
Adjustments to additional paid-in capital |
|
18,485
|
|
18,485
|
Ending balance, value at Apr. 30, 2024 |
$ 419
|
$ 42,216
|
$ (56,895)
|
$ (14,260)
|
Shares, Outstanding, Ending Balance at Apr. 30, 2024 |
4,192,500
|
|
|
|
X |
- DefinitionAmount of other increase (decrease) in additional paid in capital (APIC).
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v3.24.2
STATEMENTS OF CASH FLOWS - USD ($)
|
12 Months Ended |
Apr. 30, 2024 |
Apr. 30, 2023 |
Apr. 30, 2022 |
CASH FLOWS FROM OPERATING ACTIVITIES |
|
|
|
Net loss for the year |
$ (14,260)
|
$ (9,936)
|
$ (20,832)
|
Adjustments to reconcile net loss to net cash (used in) operating activities |
|
|
|
Increase in accrued expenses |
24
|
(778)
|
|
Accounts Payable |
11,000
|
11,000
|
|
CASH FLOWS USED IN OPERATING ACTIVITIES |
(3,236)
|
286
|
|
CASH FLOWS FROM INVESTING ACTIVITIES |
|
|
|
Website Development |
(11,000)
|
(11,000)
|
|
CASH FLOWS USED IN INVESTING ACTIVITIES |
(11,000)
|
(11,000)
|
|
CASH FLOWS FROM FINANCING ACTIVITIES |
|
|
|
Additional Paid in Capital |
18,485
|
0
|
|
Related Party Loans |
(9,779)
|
14,344
|
|
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES |
8,706
|
14,344
|
|
NET INCREASE IN CASH |
(5,530)
|
3,630
|
|
Cash and equivalents at beginning of the year |
5,530
|
1,899
|
|
Cash and equivalents at end of the year |
0
|
5,530
|
$ 1,899
|
Cash paid for: |
|
|
|
Interest |
0
|
0
|
|
Taxes |
$ 0
|
$ 0
|
|
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v3.24.2
ORGANIZATION AND NATURE OF BUSINESS
|
12 Months Ended |
Apr. 30, 2024 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
ORGANIZATION AND NATURE OF BUSINESS |
Note 1 – ORGANIZATION AND NATURE
OF BUSINESS
We were incorporated in the State of Nevada on
February 19, 2020 (Inception). We maintain our statutory registered agent’s office at 3773 Howard Hughes Pkwy – Suite 500s,
Las Vegas, NV 89169-6014. Our principal executive office is located at 1445 Woodmont Ln NW, #2639 Atlanta, GA 30318. Our phone number
is 404-549-4542
Eventiko Inc.’s new management team
hopes to leverage on the growing recruitment market and the rising demand for hiring services with the launch of AiHire. With AiHire,
prospective recruiters can control the hiring process from a single dashboard. Services such as applicant tracking, jobs and teams’
management, interview scheduling, candidate hiring can be accessed. AiHire incorporates Artificial Intelligence technology and takes advantage
of machine learning and natural language processing to assist recruiters in the hiring and onboarding processes.
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v3.24.2
GOING CONCERN
|
12 Months Ended |
Apr. 30, 2024 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
GOING CONCERN |
Note 2 – GOING CONCERN
The accompanying financial statements have been
prepared in conformity with generally accepted accounting principles, which contemplate continuation of the Company as a going concern.
The Company had net loss during the year of $14,260 and accumulated deficit of $56,895 as of April 30, 2024. The Company has not yet completed
its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time. Therefore,
there is substantial doubt about the Company’s ability to continue as a going concern.
Further, the effects of COVID-19 could also impact
our ability to operate under the going concern and maintain sufficient liquidity to continue operations. The impact of COVID-19 on companies
is evolving rapidly and its future effects are uncertain. There are material uncertainties from COVID-19 that cast significant doubt on
the company’s ability to operate under the going concern. It is possible that our company will have issues relating to the current
situation that will need to be considered by management in the future. There will be a wide range of factors to take into account in going
concern judgments and financial projections including travel bans, restrictions, government assistance and potential sources of replacement
financing, financial health of suppliers and customers and their effect on expected profitability and other key financial performance
ratios including information that shows whether there will be sufficient liquidity to continue to meet obligations when they are
due.
Management anticipates that the Company will be
dependent, for the near future, on additional investment capital to fund operating expenses The Company intends to position itself so
that it will be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances
that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.
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v3.24.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
|
12 Months Ended |
Apr. 30, 2024 |
Accounting Policies [Abstract] |
|
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
Note 3 – SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES
Basis of presentation
The accompanying financial statements have been
prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars.
The Company’s year -end is April 30.
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.
Due to the limited level of operations, the Company
has not had to make material assumptions or estimates other than the assumption that the Company is a going concern.
Cash and Cash Equivalents
The Company considers all highly liquid investments
with the original maturities of three months or less to be cash equivalents. The Company had $Nil of cash as of April 30, 2024.
Depreciation, Amortization, and Capitalization
The Company records depreciation and amortization
when appropriate using straight-line balance method over the estimated useful life of the assets. We estimate that the useful life of
PC is 5 years. Expenditures for maintenance and repairs are charged to expense as incurred. Additions, major renewals and replacements
that increase the property's useful life are capitalized. Property sold or retired, together with the related accumulated depreciation
is removed from the appropriated accounts and the resultant gain or loss is included in net income.
Fair Value of Financial Instruments
AS topic 820 “Fair Value Measurements and
Disclosures”"" establishes a six-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes
the inputs into six levels based on the extent to which inputs used in measuring fair value are observable in the market.
These tiers include:
Level 1: |
defined as observable inputs such as quoted prices in active markets; |
Level 2: |
defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and |
Level 3: |
defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. |
The carrying value of cash, accrued and the Company’s
loan from shareholder approximates its fair value due to their short-term maturity.
Income Taxes
Income taxes are computed using the asset and
liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences
between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws.
A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.
Revenue Recognition
We adopted Accounting Standards Codification (“ASC”)
Topic 606, “Revenue from Contracts with Customers”, and all related interpretations for recognition of our revenue from tours
and services. Previously we recorded revenue based on ASC Topic 605. Adoption of new accounting standard did not have any material impact
on our reported revenue.
Revenue is recognized when the following criteria
are met:
- Identification of the contract, or contracts,
with customer;
- Identification of the performance obligations
in the contract;
- Determination of the transaction price;
- Allocation of the transaction price to the performance
obligations in the contract; and
- Recognition of revenue when, or as, we satisfy
performance obligation.
During the year ended April 30, 2024, we generated total revenue of
$Nil due to the change of control.
Basic Income (Loss) Per Share
The Company computes income (loss) per share in
accordance with FASB ASC 260 “Earnings per Share”. Basic loss per share is computed by dividing net income (loss) available
to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share
gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common
shares if their effect is anti-dilutive. As of April 30, 2024 there were no potentially dilutive debt or equity instruments issued or
outstanding.
Stock-Based Compensation
Stock-based compensation is accounted for at fair
value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options.
Recent Accounting Pronouncements
We have reviewed all the recently issued, but
not yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company.
Risks and Uncertainties
In December 2019, a novel strain of coronavirus
(COVID-19) emerged in Wuhan, Hubei Province, China. While initially the outbreak was largely concentrated in China and caused significant
disruptions to its economy, it has now spread to several other countries and infections have been reported globally.
The ultimate impact of the COVID-19 pandemic on
the Company’s operations is unknown and will depend on future developments, which are highly uncertain and cannot be predicted with
confidence, including the duration of the COVID-19 outbreak, new information which may emerge concerning the severity of the COVID-19
pandemic, and any additional preventative and protective actions that governments, or the Company, may direct, which may result in an
extended period of continued business disruption, reduced customer traffic and reduced operations. Any resulting financial impact cannot
be reasonably estimated at this time but is anticipated to have a material adverse impact on our business, financial condition and results
of operations.
The measures taken to date will impact the Company’s
business for the fiscal fourth quarter and potentially beyond. Management expects that all of its business segments, across all of its
geographies, will be impacted to some degree, but the significance of the impact of the COVID-19 outbreak on the Company’s business
and the duration for which it may have an impact cannot be determined at this time.
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v3.24.2
RELATED PARTY TRANSACTIONS (LOAN FROM DIRECTOR)
|
12 Months Ended |
Apr. 30, 2024 |
Related Party Transactions [Abstract] |
|
RELATED PARTY TRANSACTIONS (LOAN FROM DIRECTOR) |
Note 4 – RELATED PARTY TRANSACTIONS
(LOAN FROM DIRECTOR)
In support of the Company’s efforts and
cash requirements, it may rely on advances from related parties until such time that the Company can support its operations or attains
adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support
by shareholders or director. Amounts represent advances or amounts paid in satisfaction of liabilities. The advances were considered temporary
in nature and were not formalized by a signed promissory note.
From Inception and as of April 30, 2024, our sole director has loaned
to the Company $14,260. This loan is unsecured, non-interest bearing and due on demand.
|
X |
- DefinitionThe entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.
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v3.24.2
COMMON STOCK
|
12 Months Ended |
Apr. 30, 2024 |
Equity [Abstract] |
|
COMMON STOCK |
Note 5 – COMMON STOCK
The Company has 75,000,000, $0.0001 par value
shares of common stock authorized.
On February 21, 2020 the Company issued 3,000,000
shares of common stock to a director for services of $300 at $0.0001 per share.
In October 2021, the Company issued 143,000 shares
of common stock to 4 shareholders for cash proceeds of $2,860 at $0.02 per share.
In November and December of 2020 and January 2021,
the Company issued 1,049,500 shares of common stock to 30 shareholders for cash proceeds of $20,990 at $0.02 per share.
There were 4,192,500 shares of common stock issued
and outstanding as of April 30, 2024 and 2023.
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v3.24.2
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- DefinitionThe entire disclosure for commitments and contingencies.
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v3.24.2
INCOME TAXES
|
12 Months Ended |
Apr. 30, 2024 |
Income Tax Disclosure [Abstract] |
|
INCOME TAXES |
Note 7 – INCOME TAXES
As of April 30, 2024, the Company had net operating
loss carry forwards of $56,895 that may be available to reduce future years' taxable income in varying amounts through 2041.
As of April 30, 2023, the Company had net operating
loss of $42,635 that may be available to reduce future years' taxable income in varying amounts through 2040.
Future tax benefits which arise as a result of
these losses have not been recognized in these financial statements, as their realization is determined not likely to occur and accordingly,
the Company has recorded a valuation allowance for the deferred tax asset relating to these tax loss carry-forwards.
The 21% tax rate provision for Federal income
tax consists of the following:
Schedule of income tax | |
April 30, 2024 | | |
April 30, 2023 | |
Federal income tax benefit attributable to: | |
| | | |
| | |
Current operations | |
$ | – | | |
$ | 2,087 | |
Less: change in valuation allowance | |
| – | | |
| (2,087 | ) |
Net provision for Federal income taxes | |
$ | – | | |
$ | – | |
The cumulative tax effect at the expected rate
of 35% of significant items comprising our net deferred tax amount is as follows:
Schedule of deferred tax assets | |
April 30, 2024 | | |
April 30, 2023 | |
Deferred tax asset attributable to: | |
| | | |
| | |
Net operating loss carry over | |
$ | 14,260 | | |
$ | 14,922 | |
Less: valuation allowance | |
| (14,260 | ) | |
| (14,922 | ) |
Net deferred tax asset | |
$ | – | | |
$ | – | |
The Company has approximately $56,895 of net operating
losses (“NOL”) carried forward to offset taxable income, if any, in future years which expire in fiscal 2041. In assessing
the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred
tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income
during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax
liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on the assessment, management
has established a full valuation allowance against all of the deferred tax asset relating to NOLs for every period because it is more
likely than not that all of the deferred tax asset will not be realized.
|
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v3.24.2
SUBSEQUENT EVENTS
|
12 Months Ended |
Apr. 30, 2024 |
Subsequent Events [Abstract] |
|
SUBSEQUENT EVENTS |
Note 8 – SUBSEQUENT EVENTS
In accordance with SFAS 165 (ASC 855-10) the Company
has analyzed its operations subsequent to April 30, 2024 to the date these financial statements were issued, and has determined that it
does not have any material subsequent events to disclose in these financial statements.
The extent of the impact of the coronavirus ("COVID-19")
outbreak on the financial performance of the Company will depend on future developments, including the duration and spread of the outbreak
and related advisories and restrictions and the impact of COVID-19 on the overall economy, all of which are highly uncertain and cannot
be predicted. If the overall economy is impacted for an extended period, the Company’s future operating results may be materially
and adversely affected.
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v3.24.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
|
12 Months Ended |
Apr. 30, 2024 |
Accounting Policies [Abstract] |
|
Basis of presentation |
Basis of presentation
The accompanying financial statements have been
prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars.
The Company’s year -end is April 30.
|
Use of 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.
Due to the limited level of operations, the Company
has not had to make material assumptions or estimates other than the assumption that the Company is a going concern.
|
Cash and Cash Equivalents |
Cash and Cash Equivalents
The Company considers all highly liquid investments
with the original maturities of three months or less to be cash equivalents. The Company had $Nil of cash as of April 30, 2024.
|
Depreciation, Amortization, and Capitalization |
Depreciation, Amortization, and Capitalization
The Company records depreciation and amortization
when appropriate using straight-line balance method over the estimated useful life of the assets. We estimate that the useful life of
PC is 5 years. Expenditures for maintenance and repairs are charged to expense as incurred. Additions, major renewals and replacements
that increase the property's useful life are capitalized. Property sold or retired, together with the related accumulated depreciation
is removed from the appropriated accounts and the resultant gain or loss is included in net income.
|
Fair Value of Financial Instruments |
Fair Value of Financial Instruments
AS topic 820 “Fair Value Measurements and
Disclosures”"" establishes a six-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes
the inputs into six levels based on the extent to which inputs used in measuring fair value are observable in the market.
These tiers include:
Level 1: |
defined as observable inputs such as quoted prices in active markets; |
Level 2: |
defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and |
Level 3: |
defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. |
The carrying value of cash, accrued and the Company’s
loan from shareholder approximates its fair value due to their short-term maturity.
|
Income Taxes |
Income Taxes
Income taxes are computed using the asset and
liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences
between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws.
A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.
|
Revenue Recognition |
Revenue Recognition
We adopted Accounting Standards Codification (“ASC”)
Topic 606, “Revenue from Contracts with Customers”, and all related interpretations for recognition of our revenue from tours
and services. Previously we recorded revenue based on ASC Topic 605. Adoption of new accounting standard did not have any material impact
on our reported revenue.
Revenue is recognized when the following criteria
are met:
- Identification of the contract, or contracts,
with customer;
- Identification of the performance obligations
in the contract;
- Determination of the transaction price;
- Allocation of the transaction price to the performance
obligations in the contract; and
- Recognition of revenue when, or as, we satisfy
performance obligation.
During the year ended April 30, 2024, we generated total revenue of
$Nil due to the change of control.
|
Basic Income (Loss) Per Share |
Basic Income (Loss) Per Share
The Company computes income (loss) per share in
accordance with FASB ASC 260 “Earnings per Share”. Basic loss per share is computed by dividing net income (loss) available
to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share
gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common
shares if their effect is anti-dilutive. As of April 30, 2024 there were no potentially dilutive debt or equity instruments issued or
outstanding.
|
Stock-Based Compensation |
Stock-Based Compensation
Stock-based compensation is accounted for at fair
value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options.
|
Recent Accounting Pronouncements |
Recent Accounting Pronouncements
We have reviewed all the recently issued, but
not yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company.
|
Risks and Uncertainties |
Risks and Uncertainties
In December 2019, a novel strain of coronavirus
(COVID-19) emerged in Wuhan, Hubei Province, China. While initially the outbreak was largely concentrated in China and caused significant
disruptions to its economy, it has now spread to several other countries and infections have been reported globally.
The ultimate impact of the COVID-19 pandemic on
the Company’s operations is unknown and will depend on future developments, which are highly uncertain and cannot be predicted with
confidence, including the duration of the COVID-19 outbreak, new information which may emerge concerning the severity of the COVID-19
pandemic, and any additional preventative and protective actions that governments, or the Company, may direct, which may result in an
extended period of continued business disruption, reduced customer traffic and reduced operations. Any resulting financial impact cannot
be reasonably estimated at this time but is anticipated to have a material adverse impact on our business, financial condition and results
of operations.
The measures taken to date will impact the Company’s
business for the fiscal fourth quarter and potentially beyond. Management expects that all of its business segments, across all of its
geographies, will be impacted to some degree, but the significance of the impact of the COVID-19 outbreak on the Company’s business
and the duration for which it may have an impact cannot be determined at this time.
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v3.24.2
INCOME TAXES (Tables)
|
12 Months Ended |
Apr. 30, 2024 |
Income Tax Disclosure [Abstract] |
|
Schedule of income tax |
Schedule of income tax | |
April 30, 2024 | | |
April 30, 2023 | |
Federal income tax benefit attributable to: | |
| | | |
| | |
Current operations | |
$ | – | | |
$ | 2,087 | |
Less: change in valuation allowance | |
| – | | |
| (2,087 | ) |
Net provision for Federal income taxes | |
$ | – | | |
$ | – | |
|
Schedule of deferred tax assets |
Schedule of deferred tax assets | |
April 30, 2024 | | |
April 30, 2023 | |
Deferred tax asset attributable to: | |
| | | |
| | |
Net operating loss carry over | |
$ | 14,260 | | |
$ | 14,922 | |
Less: valuation allowance | |
| (14,260 | ) | |
| (14,922 | ) |
Net deferred tax asset | |
$ | – | | |
$ | – | |
|
X |
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v3.24.2
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- DefinitionThe portion of profit or loss for the period, net of income taxes, which is attributable to the parent.
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v3.24.2
COMMON STOCK (Details Narrative) - USD ($)
|
|
1 Months Ended |
3 Months Ended |
|
|
Feb. 21, 2020 |
Oct. 31, 2020 |
Jan. 31, 2021 |
Apr. 30, 2024 |
Apr. 30, 2023 |
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
|
Common Stock, Shares Authorized |
|
|
|
75,000,000
|
75,000,000
|
Common Stock, Par or Stated Value Per Share |
|
|
|
$ 0.0001
|
$ 0.0001
|
Common Stock, Shares, Outstanding |
|
|
|
4,192,500
|
4,192,500
|
Common Stock, Shares, Issued |
|
|
|
4,192,500
|
4,192,500
|
Director [Member] |
|
|
|
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
|
Stock Issued During Period, Shares, Issued for Services |
3,000,000
|
|
|
|
|
Stock Issued During Period, Value, Issued for Services |
$ 300
|
|
|
|
|
Four Shareholders [Member] |
|
|
|
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
|
Stock Issued During Period, Shares, New Issues |
|
143,000
|
|
|
|
Proceeds from Issuance of Common Stock |
|
$ 2,860
|
|
|
|
Thirty Shareholders [Member] |
|
|
|
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
|
Stock Issued During Period, Shares, New Issues |
|
|
1,049,500
|
|
|
Proceeds from Issuance of Common Stock |
|
|
$ 20,990
|
|
|
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