OUTDOOR SPECIALTY PRODUCTS, INC. - Form 10-K SEC filing

 0001610718 --09-30 false false 2025 FY

 2025-03-31

 2025-12-11

 2023-09-30

 2023-09-30

 2023-09-30

 2023-09-30

 us-gaap: ToolsDiesAndMoldsMember

 us-gaap: ToolsDiesAndMoldsMember

 us-gaap: PatentsMember

 us-gaap: PatentsMember

 fil: SlowSinkingSinkerPatentMember

 fil: SlowSinkingSinkerPatentMember

 fil: RelatedParty1Member

 fil: RelatedParty1Member

 fil: RelatedParty1Member

 fil: RelatedParty2Member

 fil: RelatedParty2Member

 fil: RelatedParty2Member

 UNITED STATES

 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 September 30, 2025

 TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 For the transition period from _______________ to _______________

 Commission file number 000-56301

 (Exact name of registrant as specified in charter)

 NEVADA ( NV)

 46-4854952

 (State or other jurisdiction of
incorporation or organization)

 (IRS Employer
Identification No.)

 3842 Quail Hollow Drive, Salt Lake City, Utah

 84109

 (Address of principal executive offices)

 (Zip Code)

 Registrant's telephone number, including area code: ( 801) 560-5184

 Securities registered under Section 12(b) of the Act: None

 Securities registered under Section 12(g) of the Exchange Act:

 Common Stock, $0.001 Par Value

 (Title of Class)

 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 check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 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 every Interactive Data File required to be submitted 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 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 the 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 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

 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 check mark whether the issuer is a shell company (as defined in rule 12b-2 of the Exchange Act). Yes No

 State the aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter.

 As of March 31, 2025, the last day of our most recently completed second fiscal quarter, based on the $0.35 price at which the common equity was sold in our private placement of securities in 2014, the aggregate market value of the 274,318 shares held by non-affiliates was approximately $ 96,011.

 APPLICABLE ONLY TO REGISTRANTS INVOLVED IN BANKRUPTCY

 PROCEEDINGS DURING THE PRECEDING FIVE YEARS

 Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court. Yes No

 (APPLICABLE ONLY TO CORPORATE REGISTRANTS)

 Indicate the number of shares outstanding of each of the issuer's classes of common stock, as of the latest practicable date.

 As of December 11, 2025, there were 5,284,318 shares of the issuer's common stock outstanding.

 DOCUMENTS INCORPORATED BY REFERENCE

 List hereunder the following documents if incorporated by reference and the part of the Form 10-K (e.g., Part I, Part II, etc.) into which the document is incorporated: (1) Any annual report to security holders; (2) Any proxy or information statement; and (3) Any prospectus filed pursuant to Rule 424(b) or (c) under the Securities Act of 1933. The listed documents should be clearly described for identification purposes (e.g., annual report to security holders for fiscal year ended December 24, 1980).

 None.

 TABLE OF CONTENTS TO ANNUAL REPORT ON FORM 10-K

 YEAR ENDED SEPTEMBER 30, 2025

 PAGE

 Item 1.

 Business

 Item 1A.

 Risk Factors

 Item 1B.

 Unresolved Staff Comments

 Item 1C.

 Cybersecurity

 Item 2.

 Properties

 Item 3.

 Legal Proceedings

 Item 4.

 Mine Safety Disclosures

 Item 5.

 Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities

 Item 6.

 [Reserved]

 Item 7.

 Management's Discussion and Analysis of Financial Condition and Results of Operations

 Item 7A.

 Quantitative and Qualitative Disclosures About Market Risk

 Item 8.

 Financial Statements and Supplementary Data

 Item 9.

 Changes in and Disagreements with Accountants on Accounting and Financial Disclosure

 Item 9A.

 Controls and Procedures

 Item 9B.

 Other Information

 Item 9C.

 Disclosure Regarding Foreign Jurisdictions that Prevent Inspections

 Item 10.

 Directors, Executive Officers and Corporate Governance

 Item 11.

 Executive Compensation

 Item 12.

 Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

 Item 13.

 Certain Relationships and Related Transactions, and Director Independence

 Item 14.

 Principal Accountant Fees and Services

 Item 15.

 Exhibit and Financial Statement Schedules

 Item 16.

 Form 10-K Summary

 SIGNATURES

 i

 SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS

 Certain statements and information in this report on Form 10-K may constitute forward-looking statements. The words believe, may, potentially, estimate, continue, anticipate, intend, could, would, project, plan, expect, and similar expressions that convey uncertainty of future events or outcomes are intended to identify forward-looking statements. These statements involve known and unknown risks, uncertainties, and other important factors that may cause our actual results, performance, or achievements to be materially different from any future results, performances, or achievements expressed or implied by the forward-looking statements. These forward-looking statements include, but are not limited to, statements concerning the following:

 our future financial and operating results;

 our business strategy;

 our intentions, expectations and beliefs regarding anticipated growth, market penetration, and trends in our business;

 the effects of market conditions on our stock price and operating results;

 our ability to maintain our competitive technological advantages against competitors in our industry;

 our ability to timely and effectively adapt our existing technology and have our technology solutions gain market acceptance;

 our ability to introduce new products and bring them to market in a timely manner;

 our ability to maintain, protect and enhance our intellectual property;

 the effects of increased competition in our market and our ability to compete effectively;

 costs associated with defending intellectual property infringement and other claims;

 our expectations concerning our relationships with customers and other third parties;

 the impact of outbreaks, and threat or perceived threat of outbreaks, of epidemics and pandemics, including, without limitation, the coronavirus outbreak, on our sourcing and manufacturing operations as well as consumer spending;

 risks associated with sourcing and manufacturing; and

 our ability to comply with evolving legal standards and regulations, particularly concerning requirements for being a public company and United States export regulations.

 These forward-looking statements speak only as of the date of this Form 10-K and are subject to uncertainties, assumptions, and business and economic risks. As such, our actual results could differ materially from those set forth in the forward-looking statements. Moreover, we operate in a competitive and changing environment, and new risks emerge from time to time. It is not possible for us to predict all risks, nor can we assess the impact of all factors on our business or the extent to which any factor, or combination of factors, may cause actual results to differ materially from those contained in any forward-looking statements we may make. In light of these risks, uncertainties, and assumptions, the forward-looking events and circumstances discussed in this Form 10-K may not occur, and actual results could differ materially and adversely from those anticipated or implied in our forward-looking statements.

 You should not rely upon forward-looking statements as predictions of future events. Although we believe that the expectations reflected in our forward-looking statements are reasonable, we cannot guarantee that the future results, levels of activity, performance, or events and circumstances described in the forward-looking statements will be achieved or occur. Moreover, neither we nor any other person assumes responsibility for the accuracy and

 ii

 completeness of the forward-looking statements. We undertake no obligation to update publicly any forward-looking statements for any reason after the date of this Form 10-K to conform these statements to actual results or to changes in our expectations, except as required by law.

 You should read this Report on Form 10-K and the documents that we have filed with the SEC as exhibits hereto with the understanding that our actual future results and circumstances may be materially different from what we expect.

 iii

 Item 1. Business

 Corporate History

 Outdoor Specialty Products, Inc. (the "Company," "we," or "us") was originally incorporated in the state of Utah on January 31, 2014, and changed its domicile to the state of Nevada on February 24, 2021. The Company is and has since its inception been engaged in the business of developing, selling, and marketing products in niche markets within the specialty outdoor products marketplace. We introduced our proprietary "Reel Guard" product in 2014 and continue to offer it for sale. We are continuing our efforts to design and develop our new Slow-Sinker product that involves the use of a single injection molded component made of a material with a density heavier than water to achieve a slow sinking rate with enough overall weight to accomplish long-distance casting.

 We have no subsidiaries.

 The Reel Guard

 The Reel Guard is designed to protect fishing reels from scratching, scuffing, dents, and other damage due to dropping, resting on gravel while servicing the line, being transported with other fishing and outdoor equipment, and general wear and tear. To date, the primary application for the Reel Guard has been fly fishing reels, but we believe the Reel Guard may also be suitable for use with some deep-sea fishing reels. The Reel Guard consists of a thin, rubberized material that is attached to the outer edges of a fishing reel using special adhesive strips that hold the material in place but provide for easy removal with no damage to the reel. The Reel Guard is designed for reels with up to a 4.25-inch diameter that have square to slightly rounded edges, and the custom installation procedure makes the Reel Guard suitable for a variety of different reels. The Reel Guard was invented by Kirk Blosch, the Company's founder and president, in 2014 to fill a need that he believed was not being met by existing products. We filed for and obtained a provisional patent for the Reel Guard in 2014 under the name "Reel Bumper Guard" and U.S. Patent No. 9,872,485 for the device was issued on January 23, 2018. During 2025, we paid the second maintenance fee for the Reel Guard patent to prevent the patent from lapsing.

 The Slow-Sinker

 We are continuing our efforts to design and develop a new slow-sinking sinker product that involves the use of a single injection molded component made of a material with a density heavier than water to achieve a slow-sinking rate with enough overall weight to accomplish long distance casting. We believe the use of a single injection molded product will allow us to accelerate the manufacturing process, which we anticipate will increase production capacity and reduce costs. To date, we have completed the design for the Slow-Sinker prototype and engaged an injection molding company to produce the initial product molds and manufacture a test run of the prototype product. The prototype design permits two or more of the products to be stacked together to increase the weight, casting distance, and sinking rate. During 2024, we also filed a patent application for the Slow-Sinker. No assurances can be given that the proposed injection molded Slow-Sinker product will be successfully completed and made available for sale, or that there will be consumer demand for the product. We do not currently plan to commence manufacturing of the proposed new product until the prototype has been evaluated, the design has been finalized, and additional funding has been received to cover the manufacturing costs.

 Manufacturing

 We own our custom injection mold for the Reel Guard, and we contract with a third party to manufacture the Reel Guard in minimum lots of 1,000 on an as needed basis. The adhesive strips used to attach the Reel Guard to the reel are manufactured by a national adhesives manufacturing company and custom ordered in pre-cut lengths from a local distributor in minimum lots of 1,000. We contract with another third party to print the Reel Guard product information card and package the Reel Guard product in sale-ready packages. Our Reel Guard inventory consists of both the raw material adhesive strips and the finished, packaged product units. As of September 30, 2025 and 2024, respectively, we had on hand $1,022 and $1,050 in finished goods and $2,596 and $2,596 in raw materials.

 As discussed above, we have completed the prototype design for our proposed new Slow Sinker product and have engaged an injection molding manufacturer to produce the molds for the product and manufacture a test run of the prototype product.

 We maintain an inventory of products which we believe is sufficient to meet demand. If we should underestimate sales and fail to timely manufacture additional quantities of our products, we could face delays in providing our products to our customers, which could have a negative effect on our reputation and result in a decline in our product sales. If we overestimate sales, we will have invested our capital in products that remain in inventory, which will have a negative effect on our financial condition and results of operations. No assurances can be given that we will be able to accurately predict sales and maintain an optimal level of inventory in our system.

 Although we have purchased substantially all inventories from one supplier and have been dependent on this supplier for all Reel Guard inventory purchases since we commenced operations, we believe the raw materials for both the Reel Guard and the Slow-Sinker are available for purchase from several different sources in the open market. We also believe there are several other manufacturing, printing, and packaging services capable of performing the services provided by our current contractors at competitive prices. Our ability to timely obtain raw materials and finished goods may be affected by events beyond our control, such as the inability of suppliers to timely deliver materials due to work stoppages or slowdowns, or significant weather and health conditions (such as a pandemic). Any adverse change in our supply chain and manufacturing, such as our relationship with our third-party contractors, the financial condition of such contractors, and their ability to provide supplies and services to us on a timely basis could have a material adverse effect on our business, results of operations, and financial condition.

 Marketing / Shipping

 We currently market and sell the Reel Guard through our website at " outdoorspecialtyproducts.com," where we also provide access to marketing materials, instructional videos, and installation instructions. We also list the Reel Guard for sale on eBay. To date, we have sold the Reel Guard to residents of over 25 states and have made one sale outside the U.S.

 If and when the Slow-Sinker has been completed and manufacturing has commenced, we intend to also market it on our website and to expand our website to include marketing materials for the product.

 We believe our business is affected by seasonality, which historically has resulted in higher sales volume during the spring and summer months.

 We currently only accept PayPal as the method of payment for our products that are sold on our website and eBay's payment processing for our products that are sold on eBay. Our products are shipped via U.S. Mail promptly following confirmation from PayPal that payment for an order has been received. Shipping is included in the product price, and a customer pays no additional shipping charges.

 Other Products

 We have taken initial steps toward the development of what we believe to be a unique fishing rod product that involves the ability to attach different upper fly rod portions of varying lengths and weights to a single rod butt handle that results in a light-weight, multi-purpose fly rod. We have conducted preliminary research regarding the patentability of the proposed product and believe we may be able to obtain patent protection for the product, although no assurances can be given that the product will be developed or that patent protection will be obtained. We have halted our efforts regarding the development of this new product until such time as we have sufficient capital on hand to proceed with its development.

 We were formed with the belief that there is an underserved marketplace in the outdoor sporting goods space which can be exploited from multiple fronts. In addition to the Reel Guard and the slow sinking sinker, we intend to investigate opportunities to develop additional products and to market third-party products in the outdoor sporting goods space on our website.

 Intellectual Property

 We hold a U.S. patent on our Reel Guard and have applied for a patent on our proposed new Slow-Sinker product. We do not hold patents on any other products, and we do not currently hold any trademarks. No assurance can be given that our patents will provide sufficient protection against potential competitors, and we may be unable to successfully assert our intellectual property rights, or these rights may be invalidated, circumvented, or challenged. Any such inability or a successful intellectual property challenge or infringement proceeding against us could have a material adverse effect on our business.

 Facilities

 Our operations are currently conducted from the residence of our president. Our facilities are furnished to us at no cost and consist of the shared use of approximately 500 square feet of office space and assembly/storage space.

 Competition

 The outdoor specialty products industry is intensely competitive with respect to price, quality, features, and durability, and it is often difficult to entice customers to try a new product. Many of our competitors are well-established companies with name brand recognition, and almost all our competitors have substantially greater financial and other resources than we do. Such competitors include many national and regional companies, and most of our competitors have been in existence for a substantially longer period than we have and are better established. As such, there can be no assurance that we will be able to compete effectively in our chosen market. In addition, a change in the pricing, marketing, or promotional strategies or product mix of one or more of these competitors could have a material adverse impact on our sales and earnings.

 Government Regulation

 Our operations are subject to numerous federal, state, and local government regulations. The failure to comply with such requirements or an increase in the cost of compliance could adversely affect our operations. We are also subject to federal and state environmental regulations, which have not had a material effect on our operations to date. Our operations are also subject to federal and state laws governing such matters as wages, working conditions, citizenship requirements, and overtime. We do not currently anticipate that compliance with government regulations, including environmental regulations, will have a material effect on our capital expenditures, earnings, and competitive position.

 Employees and Consultants

 We do not currently have any employees other than our founder and president, who has made loans to the Company pursuant to a revolving loan agreement. We anticipate that the loss of our president would have a material adverse impact on our business and financial condition and there is no assurance that we could locate a qualified replacement. We have not entered into an employment agreement with our president, and we do not carry "key man" life insurance on his life.

 Financing

 Following our incorporation in 2014, we completed the private placement of 285,714 shares of our common stock to accredited investors in a private placement at a price of $0.35 per share for total proceeds of $100,011. The proceeds from the private placement together with our limited product sales were sufficient to fund our operations through our fiscal year ended September 30, 2020.

 On January 4, 2021, we entered into a revolving promissory note agreement with our president and principal stockholder and on October 1, 2024, we amended and restated the revolving promissory note agreement and the prior amendments to the agreement. The amended and restated agreement provided for total loans of up to $170,000 at an interest rate of 3.5% per annum and was repayable on or before December 31, 2025. We received proceeds under the revolving promissory note of $39,802, and recorded interest expense of $5,202, during the year ended September 30, 2025, resulting in principal balances of $166,423 and $126,621, with accrued interest of $13,439 and $8,237, at September 30, 2025 and 2024, respectively. Effective October 3, 2025, the revolving promissory note agreement was

 further amended and restated to increase the maximum principal indebtedness to $200,600 and extend the maturity date to December 31, 2026.

 On December 1, 2021, we entered into a revolving promissory note agreement with another principal stockholder and on October 1, 2024, we amended and restated the revolving promissory note agreement and the prior amendments to the agreement. The amended and restated agreement provided for loans of up to $30,000 at an interest rate of 3.5% per annum and was repayable on or before December 31, 2025. We received proceeds under the second revolving promissory note of $5,522, and recorded interest expense of $906, during the year ended September 30, 2025, resulting in principal balances of $27,869 and $22,437, with accrued interest of $2,128 and $1,222, at September 30, 2025 and 2024, respectively. Effective October 3, 2025, the revolving promissory note agreement was further amended and restated to increase the maximum principal indebtedness to $35,400 and extend the maturity date to December 31, 2026.

 Item 1A. Risk Factors

 Not Applicable. The Company is a "smaller reporting company."

 Item 1B. Unresolved Staff Comments.

 Not Applicable. The Company is a "smaller reporting company."

 Item 1C. Cybersecurity.

 To date, due to our limited financial resources, we have not adopted any special processes for assessing, identifying, and managing material risks from cybersecurity threats to the Company or through our use of any third-party service provider, and we have not engaged any assessors, consultants, auditors, or other third parties in connection with such risks. We are not aware of any previous cybersecurity incidents involving the Company and we do not believe cybersecurity risks have materially affected us or our strategy, results of operations or financial condition. Our president, who is also our sole director and sole employee, is responsible for the oversight of risks from cybersecurity threats and is informed about such risks because of his direct participation in the Company's operations, transactions, and relationships. Our president has no prior work experience in cybersecurity and no relevant degrees, certifications, knowledge, skills, or other background in cybersecurity. Although we face cybersecurity risks, we believe such risks are reduced by the nature of our operations in which our product sales are made and payments are received through eBay and our website and email systems are maintained by third parties. We do not independently maintain any servers or other extensive information systems and correspondence and other business information is stored on our president's computer system, which is not on a network and is protected by a third-party virus protection program. We may be unable to successfully identify threats, prevent attacks, satisfactorily resolve cybersecurity incidents, or implement adequate mitigating controls. Any breach of our or our providers information systems or other cybersecurity-related incidents that results in, or may result in, the loss, theft or unauthorized disclosure of data, or any delay in determining the full extent of a potential breach, could have a material adverse impact on our business, results of operations, and financial condition, including harm to our reputation and brand, reduced demand for our products, time-consuming and expensive litigation, fines, penalties, and other damages.

 Item 2. Properties.

 Our principal office is located at the residence of our President, Kirk Blosch, 3842 Quail Hollow Drive, Salt Lake City, UT 84109, and such space is provided to us on a rent-free basis. We believe our office facilities are sufficient for the foreseeable future.

 Item 3. Legal Proceedings.

 The Company is not a party to any material legal proceedings, and to our knowledge, no such legal proceedings have been threatened against us.

 Item 4. Mine Safety Disclosures.

 Not Applicable.

 Item 5. Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities

 Market Information

 Our common stock is currently quoted on the OTC PINK tier of the OTC Markets Group under the symbol "ODRS." However, quotations for the stock during the 2025 and 2024 years were limited and sporadic and there currently is no established trading market for our common stock.

 The following table sets forth, for the periods indicated, the high and low bid prices per share of common stock as set forth in the OTC Market Report. The below quotations represent inter-dealer prices without retail mark-up, mark-down, or commission and may not necessarily represent actual transactions.

 Price Range

 Period

 High

 Low

 Year Ending September 30, 2025

 First Quarter

 $

 2.50

 $

 2.50

 Second Quarter

 $

 2.50

 $

 1.79

 Third Quarter

 $

 2.50

 $

 2.50

 Fourth Quarter

 $

 2.50

 $

 2.50

 Year Ended September 30, 2024:

 First Quarter

 $

 1.79

 $

 1.79

 Second Quarter

 $

 1.79

 $

 1.79

 Third Quarter

 $

 1.79

 $

 1.79

 Fourth Quarter

 $

 1.79

 $

 1.79

 As of December 12, 2025, our shares of common stock were held by 68 stockholders of record as reported by our transfer agent.

 Dividends

 Holders of our common stock are entitled to dividends when, as and if declared by our Board of Directors, out of funds legally available for the payment of dividends. We have never declared cash dividends on our common stock, and our Board of Directors does not anticipate paying cash dividends in the foreseeable future as it intends to retain any future earnings to finance the growth of our business. There are no restrictions in our articles of incorporation or bylaws that restrict us from declaring dividends.

 Securities Authorized for Issuance Under Equity Compensation Plans

 As of the end of the latest fiscal year ended September 30, 2025, the only compensation plans (including individual compensation arrangements) under which our equity securities were authorized for issuance was our 2021 Stock Incentive Plan, adopted on February 8, 2021, which authorizes the issuance of up to 1,000,000 shares of our common stock in awards granted as incentive or non-statutory stock options, restricted stock units, stock appreciation rights, or restricted stock grants. The 10-year plan is administered by our Board of Directors. No awards have been made under the plan to date.

 Special Sales Practice Requirements with Regard to "Penny Stocks"

 In order to protect investors from patterns of fraud and abuse that have occurred in the market for low-priced securities commonly referred to as "penny stocks," the SEC has adopted regulations that generally define a "penny stock" to be

 any equity security having a market price (as defined) less than $5.00 per share, or an exercise price of less than $5.00 per share, subject to certain exceptions. The price of our stock is currently below $5.00 per share and our stock is subject to the "penny stock" regulations. As a result, broker-dealers selling our common stock are subject to additional sales practices when they sell our stock to persons other than established clients and "accredited investors." For transactions covered by these rules, before the transaction is executed, the broker-dealer must make a special customer suitability determination, receive the purchaser's written consent to the transaction and deliver a risk disclosure document relating to the penny stock market. The broker-dealer must also disclose the commission payable to both the broker-dealer and the registered representative taking the order, current quotations for the securities and, if applicable, the fact that the broker-dealer is the sole market maker and the broker-dealer's presumed control over the market. Monthly statements must be sent disclosing recent price information for the penny stock held in the account and information on the limited market in penny stocks. Such "penny stock" rules may restrict trading in our common stock and may deter broker-dealers from effecting transactions in our common stock.

 Transfer Agent

 The transfer agent of our common stock is Colonial Stock Transfer, 7840 S 700 E, Sandy, UT 84070; telephone (801) 355-7540.

 Recent Sales of Unregistered Securities

 During the three months ended September 30, 2025, we did not sell any unregistered securities. No sales of unregistered securities were made by us within the past two years.

 Issuer Purchases of Equity Securities

 We have not adopted a stock repurchase plan and we did not purchase any shares of our equity securities during our 2025 fiscal year.

 Item 6. Reserved.

 Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations

 You should read the following discussion in conjunction with our financial statements, which are included elsewhere in this report.

 The following discussion contains forward-looking statements. Forward-looking statements provide our current expectations or forecasts of future events. You can identify these statements by the fact that they do not relate strictly to historical or current facts. They use words such as anticipate, estimate, expect, project, intend, plan, believe, and other words and terms of similar meaning in connection with any discussion of future operating or financial performance. From time to time, we also may provide forward-looking statements in other materials we release to the public.

 Overview

 We are and have since our inception in 2014 been engaged in the business of developing, selling, and marketing products in niche markets within the specialty outdoor products marketplace. We introduced our proprietary "Reel Guard" product in 2014 and continue to offer it for sale. We are continuing our efforts to design and develop our new Slow-Sinker product that involves the use of a single injection molded component made of a material with a density heavier than water to achieve a slow sinking rate with enough overall weight to accomplish long-distance casting.

 Our financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. We did not generate sufficient revenue to generate net income, we have negative working capital, and we have a limited operating history. These factors, among others, indicate that there is substantial doubt that we will be able to continue as a going concern for a reasonable period of time. Our financial statements do not include any adjustments relating to the recoverability and classification of assets and liabilities that might be necessary should we be unable to continue as a going concern. Our continuation as a going

 concern is dependent upon our ability to generate sufficient cash flow to meet our obligations on a timely basis and ultimately to attain profitability. We intend to seek additional funding, if and to the extent required, through additional stockholder loans and debt or equity offerings. We also intend to increase our sales through the addition of our proposed Slow-Sinker product if and when its design is finalized and manufacturing has commenced. There is no assurance that we will be successful in raising additional funds or that the Slow-Sinker product will be successfully redesigned or result in an increase in sales.

 Results of Operations for the years ended September 30, 2025 and 2024

 Revenues

 From our inception in 2014 through the present, our revenues have resulted solely from sales of our proprietary Reel Guard product and our cost of sales have also related solely to that product. Our Reel Guard product is offered for sale on our website and on eBay and sales vary from quarter to quarter based on the number of customers that become aware of the product and decide to make a purchase. Total sales for the year ended September 30, 2025, were $306, compared to $163 for the year ended September 30, 2024, an increase of $143, or approximately 88%. We are not aware of any particular reason for the increase in sales of the Reel Guard product in 2025.

 Cost of Sales

 Cost of sales for 2025 was $28, compared to $15 for 2024, an increase of $13 or approximately 87%. Cost of sales as a percentage of revenue was approximately 9.2% for 2025 and 2024.

 General and Administrative Expenses

 Our general and administrative expenses were $42,699 for 2025, as compared to general and administrative expenses of $39,266 for 2024, an increase of $3,433 or approximately 9%. General and administrative expenses for 2025 and 2024 consisted primarily of legal, accounting, and Edgar filing expenses. General and administrative expenses for 2025 also included $1,666 for patent maintenance fees and related legal expenses related to our Reel Guard patent. The increase in general and administrative expenses in 2025 is primarily attributable to patent maintenance expenses, an increase in professional fees from additional services obtained, and overall inflation.

 Depreciation and Amortization Expense

 Depreciation and amortization expenses currently are not material to our business. During 2024, we acquired molding equipment for our proposed Slow-Sinker product in the amount of $9,578. We incurred patent expenses of $2,300 and $2,255 in connection with such product during 2025 and 2024, respectively. Depreciation expense was $611 for 2025 and $153 for 2024. Amortization expense was $214 for 2025 and $63 for 2024, resulting from the amortization of our patents over their estimated legal lives.

 Research and Development Expenses

 Research and development expenses are not currently material to our business. We did not incur research and development expenses in either 2025 or 2024.

 Liquidity and Capital Resources

 As of September 30, 2025, we had total current assets of $11,572, including cash of $6,121, and current liabilities of $209,859, resulting in a working capital deficit of $198,287. Our current liabilities include an outstanding principal balance of $194,292 and accrued interest of $15,567 under the short-term related party revolving loan agreements for which the due dates have been extended to December 31, 2026. As of September 30, 2025, we had an accumulated deficit of $295,012 and a total stockholders' deficit of $190,495. We have financed our operations from sales of our Reel Guard product, proceeds from our 2014 private placement, and proceeds from the related party revolving loan agreements.

 For 2025, net cash used by operating activities was $37,463, as a result of a net loss of $48,529, offset by depreciation and amortization of $825, a decrease in prepaid expense of $4,105, a decrease in inventory of $28, and an increase in accrued interest – related party of $6,108. By comparison, for 2024, net cash used by operating activities was $46,677, as a result of a net loss of $43,565, an increase in prepaid expenses of $5,480, and a decrease in accounts payable of $2,310, offset by depreciation and amortization of $216, a decrease in inventory of $15, and an increase in accrued interest – related party of $4,447.

 In 2025, we had cash flows from investing activities of $2,300, consisting of the purchase of a patent in connection with the patent application for our proposed Slow Sinker product. In 2024, we had cash flows from investing activities of $6,533, consisting of $4,278 for the purchase of property, plant and equipment for the test molds for our new Slow Sinker product and $2,255 for the purchase of a patent in connection with the patent application for such product.

 In 2025, we had net cash provided by financing activities of $45,324 consisting of the proceeds from the related party revolving loan agreements, and in 2024, we had net cash provided by financing activities of $50,608, also consisting of the proceeds from the related party revolving loan agreements.

 Following our incorporation in 2014, we completed the private placement of 285,714 shares of our common stock to accredited investors in a private placement at a price of $0.35 per share for total proceeds of $100,011. The proceeds from the private placement together with our limited product sales were sufficient to fund our operations through our fiscal year ended September 30, 2020.

 On January 4, 2021, we entered into a revolving promissory note agreement with our president and principal stockholder and on October 1, 2024, we amended and restated the revolving promissory note agreement and the prior amendments to the agreement. The amended and restated agreement provided for total loans of up to $170,000 at an interest rate of 3.5% per annum and was repayable on or before December 31, 2025. We received proceeds under the revolving promissory note of $39,802, and recorded interest expense of $5,202, during the year ended September 30, 2025, resulting in principal balances of $166,423 and $126,621, with accrued interest of $13,439 and $8,237, at September 30, 2025 and 2024, respectively. Effective October 3, 2025, the revolving promissory note agreement was further amended and restated to increase the maximum principal indebtedness to $200,600 and extend the maturity date to December 31, 2026.

 On December 1, 2021, we entered into a revolving promissory note agreement with another principal stockholder and on October 1, 2024, we amended and restated the revolving promissory note agreement and the prior amendments to the agreement. The amended and restated agreement provided for loans of up to $30,000 at an interest rate of 3.5% per annum and was repayable on or before December 31, 2025. We received proceeds under the second revolving promissory note of $5,522, and recorded interest expense of $906, during the year ended September 30, 2025, resulting in principal balances of $27,869 and $22,437, with accrued interest of $2,128 and $1,222, at September 30, 2025 and 2024, respectively. Effective October 3, 2025, the revolving promissory note agreement was further amended and restated to increase the maximum principal indebtedness to $35,400 and extend the maturity date to December 31, 2026.

 As described above under the caption "Overview," our financial statements have been prepared on a going concern basis, however, there are several factors indicating that there is substantial doubt that we will be able to continue as a going concern for a reasonable period of time.

 We believe we have adequate funds to meet our obligations for the next twelve months from our current cash, the revolving note agreements, and projected cash flow from operations. Cash flow from operations has not historically been sufficient to sustain our operations without the above additional sources of capital. Our future working capital requirements will depend on many factors, including the expansion of our product lines to include the new Slow- Sinker product if and when the product is finalized. To the extent our cash, cash equivalents, and cash flows from operating activities and the revolving note agreements are insufficient to fund our future activities, we may need to raise additional funds through additional stockholder loans, private equity, or debt financing. We also may need to raise additional funds in the event we determine in the future to effect one or more acquisitions of businesses, technologies, or products. If additional funding is required, we may not be able to effect an equity or debt financing on terms acceptable to us or at all.

 Requirements

 The Company currently has no lease obligations or requirements and has not entered into any agreements that require a commitment of cash.

 Off-Balance Sheet Arrangements

 As of September 30, 2025 and 2024, we did not have any off-balance sheet financing arrangements.

 Critical Accounting Policies

 The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires our management to make assumptions, estimates and judgments that affect the amounts reported in the financial statements, including the notes thereto, and related disclosures of commitments and contingencies, if any. We consider our critical accounting policies to be those that require the more significant judgments and estimates in the preparation of financial statements, including the following:

 Accounting Estimates

 The preparation of financial statements in conformity with generally accepted accounting principles 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 and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

 Inventories

 Inventories, consisting primarily of injection molded Reel Guards and Adhesive Strips, are stated at the lower of cost or net realizable value, with cost determined using the first-in-first-out (FIFO) method. The Company purchased substantially all inventories for the Reel Guard from one supplier and has been dependent on this supplier for all inventory purchases since we commenced operations. The Company has $1,022 and $1,050 in finished goods and $2,596 and $2,596 in raw materials at September 30, 2025 and 2024, respectively.

 Patents

 Patents consist of the cost of obtaining a patent for our Reel Guard product and applying for a patent for our proposed Slow-Sinker product. Our patents are amortized over their legal lives (typically 15 to 17 years) and analyzed periodically for impairment in accordance with ASC 360, Impairment and Disposal of Long-Lived Assets. Costs to renew or extend the term of a patent are expensed as incurred. As of September 30, 2023, the Company wrote off the remaining net balance on the Reel Guard patent after it was determined an impairment existed in accordance with ASC 360.

 Revenue Recognition

 When the Company sells its outdoor products, it recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers. The Company considers revenue earned when all the following criteria are met: (i) the contract with the customer has been identified, (ii) the performance obligations have been identified, (iii) the transaction price has been determined, (iv) the transaction price has been allocated to the performance obligations, and (v) the performance obligations have been satisfied. The Company's single performance obligation is to deliver its product to customers. Generally, customers will purchase products online for a fixed price, at which time they will remit payment at the time of order placement. The Company does not accept returns or provide refunds or warranties for their products. The Company earned $306 and $163 in revenue during the years ended September 30, 2025 and 2024, respectively. The Company had no accounts receivable or deferred revenue balances as of September 30, 2025, 2024, or 2023.

 Segment Reporting

 The Company operates as a single operating segment, focusing on the development of outdoor products, particularly its patented reel guard, Reel Bumper Guard. The accounting policies of the operating segment are the same as those described in the summary of significant accounting policies in Note 1 to the financial statements. The Company's chief operating decision maker ("CODM") is the Principal Executive and Accounting Officer. The CODM assesses performance for the segment and decides how to allocate resources based on net income (loss) that is reported on the income statement. The measure of segment assets is reported on the balance sheet as total assets.

 As the Company generated minimal revenues in the current period, the CODM assessed Company performance through the achievement of target identification goals. In addition to the Company's Statement of Operations, the CODM regularly develops and maintains budgeted and forecasted expense information which is used to determine the Company's liquidity needs and cash allocation

 Recently Enacted Pronouncements

 In November 2024, the FASB issued ASU 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses, which requires incremental disclosures about specific expense categories, including but not limited to, purchases of inventory, employee compensation, depreciation, amortization and selling expenses. The amendments are effective for fiscal years beginning after December 15, 2026, and for interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted, and the amendments may be applied either prospectively or retrospectively. The Company is currently evaluating this ASU to determine its impact on the Company's disclosures. The amendments only impact disclosures and are not expected to have an impact on the Company's financial condition and results of operations.

 The Company has reviewed all other recently issued, but not yet adopted, accounting standards in order to determine their effects, if any, on its results of operation, financial position or cash flows. Based on that review, the Company believes that none of these pronouncements will have a significant effect on its current or future earnings or operations.

 Basic and Diluted Loss Per Share

 Basic loss per share is computed by dividing net loss attributable to common shares by the weighted average number of common shares outstanding during the period. Diluted loss per share is computed by dividing net income attributable to common shares for the period by the weighted average number of common and potential common shares outstanding during the period. Potential common shares are included in the calculation of diluted net income per share, when they are present in the financial statements, to the extent such shares are dilutive. During the years ended September 30, 2025 and 2024, the Company did not have any stock options, warrants, or other convertible or potentially-dilutive instruments issued and outstanding.

 Item 7A. Quantitative and Qualitative Disclosures About Market Risk

 Not Applicable. The Company is a "smaller reporting company."

 Item 8. Financial Statements and Supplementary Data

 The following financial statements are being filed with this report and are located immediately following the signature page.

 Index of Financial Statements

 Report of Independent Registered Public Accounting Firm (PCAOB ID 6258)

 Balance Sheets as of September 30, 2025 and 2024

 Statements of Operations for the Years Ended September 30, 2025 and 2024

 Statements of Changes in Stockholders' Deficit for the Years Ended September 30, 2025 and 2024

 Statements of Cash Flows for the Years Ended September 30, 2025 and 2024

 Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure

 None.

 Item 9A. Controls and Procedures

 Evaluation of Disclosure Controls and Procedures

 Disclosure controls and procedures are designed to ensure that information required to be disclosed by us in reports filed or submitted under the Securities Exchange Act of 1934, as amended (the "Exchange Act"), is recorded, processed, summarized and reported within the time periods specified in the SEC's rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed in reports filed or submitted under the Exchange Act is accumulated and communicated to management, including our principal executive officer and principal financial officer, or persons performing similar functions, as appropriate to allow for timely decisions regarding required disclosure. Due to inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Further, 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 degree of compliance with the policies and procedures may deteriorate. Accordingly, even effective disclosure controls and procedures can only provide reasonable assurance of achieving their control objectives.

 Under the supervision and with the participation of our management, including our principal executive and financial officer, we evaluated the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934 ("the Exchange Act") as of September 30, 2025, the end of the period covered by this report. Based upon that evaluation, our principal executive and financial officer concluded that our disclosure controls and procedures were not effective as of September 30, 2025, due to the existence of material weaknesses in our internal control over financial reporting described below.

 Management's Annual 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 Act Rules 13a-15(f) and 15d-15(f). Our internal control over financial reporting is a process designed by or under the supervision of our principal executive and principal financial officer to provide reasonable assurance to our management and board of directors regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Therefore, even those systems determined to be effective can provide only reasonable assurance of achieving their control objectives. 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, including our principal executive and financial officer, conducted an evaluation of the effectiveness of our internal control over financial reporting as of September 30, 2025, based on the framework in Internal Control – Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based on our evaluation under the COSO framework, our management concluded that our internal control over financial reporting was not effective as of September 30, 2025, due to the material weaknesses described below.

 A material weakness is a deficiency, or a combination of 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. We identified a material weakness that arises from the fact that our principal executive and principal financial officers are the same person, and that such person is also the sole member of our board of directors. This does not provide oversight of management by a board of directors independent of management. Additionally, while we have engaged a third-party certified public accountant to assist us with financial reporting, we do not have any formal accounting procedures in place and we lack reviews by individuals with adequate financial reporting expertise, therefore this does not provide adequate segregation of duties.

 Changes in Internal Control over Financial Reporting

 There was no change in our internal control over financial reporting during the year ended September 30, 2025, that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

 Item 9B. Other Information

 None.

 Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections

 Not Applicable.

 Item 10. Directors, Executive Officers and Corporate Governance

 The following table sets forth the names and ages of the members of our Board of Director and our executive officers and the positions held by each.

 Name

 Age

 Title

 Kirk Blosch

 President, CEO, and Chairman

 Kirk Blosch is the founder of the Company and has been its sole officer and director since its inception in 2014. Since 2008 he has been the owner and principal broker of B&B Real Estate Group LLC, a Salt Lake City, Utah, based real estate firm providing sales, consulting, and development services. Mr. Blosch has over 38 years of experience in evaluating business opportunities, creating business or development plans, funding various projects, and overseeing the construction and development of real estate projects. He received his Bachelor of Science degree in organizational communication from the University of Utah in 1976.

 Family Relationships

 There are no family relationships among our directors, executive officers or persons nominated or chosen to become directors or executive officers.

 Board of Directors

 Our board of directors consists of one person, Kirk Blosch. Such person is not "independent" within the meaning of Rule 5605(a)(2) of the NASDAQ Marketplace because he is an officer of the Company.

 Our board of directors has not appointed any standing committees, there is no separately designated audit committee and the Company's single, non-independent board member performs the functions that would customarily be performed by an audit committee. The board of directors does not have an independent "financial expert" because it does not believe the scope of the Company's activities to date has justified the expenses involved in obtaining such a financial expert. In addition, our securities are not listed on a national exchange and we are not subject to the special corporate governance requirements of any such exchange.

 The Company does not have a compensation committee and the Company's single, non-independent board member participates in the consideration of executive officer and director compensation. To date, the Company has not paid any executive or director compensation and has not engaged independent compensation consultants to determine or recommend the amount or form of executive or director compensation.

 The Company does not have a standing nominating committee and the Company's single, non-independent board member performs the functions that would customarily be performed by a nominating committee. The board of directors does not believe a separate nominating committee is required at this time due to the limited size of the Company's business operations and the limited resources of the Company that do not permit it to compensate its directors. The board of directors has not established policies with regard to the consideration of director candidates recommended by security holders or the minimum qualifications of such candidates.

 Code of Ethics

 We have not adopted a Code of Ethics that applies to our executive officers, including our principal executive, financial and accounting officers. We do not believe the adoption of a code of ethics at this time would provide any meaningful additional protection to the Company because we have only one officer and our business operations are not extensive or complex.

 Director Meetings and Stockholder Meeting Attendance

 The Board of Directors held no formal meetings during the fiscal year ending September 30, 2025, and the sole director acted by written consent in lieu of meetings. Our policy is to encourage, but not require, members of the Board of Directors to attend annual stockholder meetings. We did not hold an annual stockholder meeting during the fiscal year ended September 30, 2025.

 Communications with Directors

 Shareholders may communicate with the Board of Directors or any individual director by sending written communications addressed to the Board of Directors, or any individual director, to: Outdoor Specialty Products, Inc., Attention: Corporate Secretary, 3842 Quail Hollow Drive, Salt Lake City, Utah 84109. All communications will be compiled by the corporate secretary and forwarded to the Board of Directors or any individual director, as appropriate. In order to facilitate a response to any such communication, the Company's Board of Directors suggests, but does not require, that any such submission include the name and contact information of the shareholder submitting the communication.

 Item 11. Executive Compensation

 Kirk Blosch, our President, Secretary and Treasurer, is our only employee. We did not pay any executive compensation during the fiscal years ended September 30, 2025 and 2024. We have not entered into any employment agreements with our officers and directors. We reimburse our officers for reasonable costs and expenses incurred by them in connection with our business.

 We have not granted our officers or directors any stock options, stock awards, or other forms of equity compensation.

 We do not have any retirement, pension or profit-sharing plans covering our officers or directors, and we are not contemplating implementing any such plans at this time.

 Director Compensation

 We did not pay our sole director any compensation for serving in his capacity as a director during the fiscal years ended September 30, 2025 and 2024.

 Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

 The following table sets forth information regarding the beneficial ownership of our common stock as of December 12, 2025. The information in this table provides the ownership information for each person known by us to be the beneficial owner of more than 5% of our common stock, each of our directors, each of our executive officers, and our executive officers and directors as a group.

 Beneficial ownership has been determined in accordance with the rules and regulations of the SEC and includes voting or investment power with respect to the shares. Unless otherwise indicated, the persons named in the table below have sole voting and investment power with respect to the number of shares indicated as beneficially owned by them.

 Name and Address of Beneficial Owner

 Common Stock Beneficially Owned (1)

 Percentage of Common Stock Owned (1)

 Principal Stockholders

 Ed Bailey (2)

 760,000

 14.4

 %

 4685 S. Highland Dr. Salt Lake City, UT 84106

 Officers and Directors

 Kirk Blosch, President and Director (3)

 4,250,000

 80.4

 %

 3842 Quail Hollow Drive
Salt Lake City, UT 84109

 Director and Officer (1 person)

 4,250,000

 80.4

 %

 (1)

 Applicable percentage ownership is based on 5,284,318 shares of common stock outstanding as of December 12, 2025. Beneficial ownership is determined in accordance with the rules of the Securities and Exchange Commission and generally includes voting or investment power with respect to securities.

 (2)

 Amount reported here includes 750,000 shares held by Maven Strategic Partners, Inc. and 10,000 shares held by Maven Investments, LLC, which are entities owned and controlled by Ed Bailey.

 (3)

 Kirk Blosch is the only officer, employee, and director of the Company. He has full voting and investment control of the shares beneficially owned by him.

 Item 13. Certain Relationships and Related Transactions and Director Independence

 On January 4, 2021, we entered into a revolving promissory note agreement with our president and principal stockholder and on October 1, 2024, we amended and restated the revolving promissory note agreement and the prior amendments to the agreement. The amended and restated agreement provided for total loans of up to $170,000 at an interest rate of 3.5% per annum and was repayable on or before December 31, 2025. We received proceeds under the revolving promissory note of $39,802, and recorded interest expense of $5,202, during the year ended September 30, 2025, resulting in principal balances of $166,423 and $126,621, with accrued interest of $13,439 and $8,237, at September 30, 2025 and 2024, respectively. Effective October 3, 2025, the revolving promissory note agreement was further amended and restated to increase the maximum principal indebtedness to $200,600 and extend the maturity date to December 31, 2026.

 On December 1, 2021, we entered into a revolving promissory note agreement with another principal stockholder and on October 1, 2024, we amended and restated the revolving promissory note agreement and the prior amendments to the agreement. The amended and restated agreement provided for loans of up to $30,000 at an interest rate of 3.5%

 per annum and was repayable on or before December 31, 2025. We received proceeds under the second revolving promissory note of $5,522, and recorded interest expense of $906, during the year ended September 30, 2025, resulting in principal balances of $27,869 and $22,437, with accrued interest of $2,128 and $1,222, at September 30, 2025 and 2024, respectively. Effective October 3, 2025, the revolving promissory note agreement was further amended and restated to increase the maximum principal indebtedness to $35,400 and extend the maturity date to December 31, 2026.

 Director Independence

 Our board of directors consists of one person, Kirk Blosch. Such person is not "independent" within the meaning of Rule 5605(a)(2) of the NASDAQ Marketplace because he is an officer of the Company.

 Indemnification

 Nevada law expressly authorizes a Nevada corporation to indemnify its directors, officers, employees, and agents against liabilities arising out of such persons' conduct as directors, officers, employees, or agents if they acted in good faith, in a manner they reasonably believed to be in or not opposed to the best interests of the company, and, in the case of criminal proceedings, if they had no reasonable cause to believe their conduct was unlawful. Generally, indemnification for such persons is mandatory if such person was successful, on the merits or otherwise, in the defense of any such proceeding, or in the defense of any claim, issue, or matter in the proceeding. In addition, as provided in the articles of incorporation, bylaws, or an agreement, the corporation may pay for or reimburse the reasonable expenses incurred by such a person who is a party to a proceeding in advance of final disposition if such person furnishes to the corporation an undertaking to repay such expenses if it is ultimately determined that he did not meet the requirements. In order to provide indemnification, unless ordered by a court, the corporation must determine that the person meets the requirements for indemnification. Such determination must be made by a majority of disinterested directors; by independent legal counsel; or by a majority of the shareholders.

 Article X of our Articles of Incorporation provides that we must pay expenses of officers and directors incurred in defending a civil or criminal action, suit or proceeding, involving alleged acts or omissions of such officer or director in his or her capacity as an officer or director as they are incurred and in advance of the final disposition of the action, suit or proceeding, upon receipt of an undertaking by or on behalf of the director or officer to repay the amount if it is ultimately determined by a court of competent jurisdiction that he or she is not entitled to be indemnified by us.

 Insofar as indemnification for liabilities arising under the Securities Act of 1933 (the "Act") may be permitted to directors, officers and controlling persons of our company pursuant to the foregoing provisions, or otherwise, we have been advised that in the opinion of the Securities and Exchange Commission, such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable.

 Item 14. Principal Accountant Fees and Services

 MAC Accounting Group & CPAs, LLP served as our independent registered public accounting firm for the fiscal years ended September 30, 2025 and 2024.

 Fees for services provided by our independent registered public accounting firms were as follows:

 Year Ended

 September 30,

 2025

 2024

 Audit Fees

 $

 14,475

 $

 12,000

 Audit-Related Fees

 -

 -

 Tax Fees

 -

 -

 All Other Fees

 -

 -

 Total

 $

 14,475

 $

 12,000

 "Audit Fees" consisted of fees billed for services rendered for the audit of the Company's annual financial statements, review of financial statements included in the Company's quarterly reports on Form 10-Q, and other services normally provided in connection with statutory and regulatory filings. "Audit-Related Fees" consisted of fees billed for due diligence procedures in connection with acquisitions and divestitures and consultation regarding financial accounting and reporting matters. "Tax Fees" consisted of fees billed for tax payment planning and tax preparation services. "All Other Fees" consisted of fees billed for services in connection with legal matters and technical accounting research.

 The Company's Board of Directors functions as its audit committee. It is the policy of the Company for all work performed by our principal accountant to be approved in advance by the Board of Directors. All of the services described above in this Item 14 were approved in advance by our Board of Directors.

 Item 15. Exhibit and Financial Statement Schedules

 (a)

 List of all financial statements filed as part of this report.

 Index of Financial Statements

 Report of Independent Registered Public Accounting Firm (PCAOB ID 6258)

 Balance Sheets as of September 30, 2025 and 2024

 Statements of Operations for the Years Ended September 30, 2025 and 2024

 Statements of Changes in Stockholders' Deficit for the Years Ended September 30, 2025 and 2024

 Statements of Cash Flows for the Years Ended September 30, 2025 and 2024

 (b)

 The following documents are included as exhibits to this report.

 Exhibit Number

 SEC Reference Number

 Title of Document

 Location

 3.1

 Articles of Incorporation

 3.2

 Articles of Merger dated February 24, 2021

 3.3

 Bylaws

 4.1

 2021 Stock Incentive Plan

 10.1

 Merger Agreement dated February 24, 2021

 10.2

 Amended and Restated Revolving Promissory Note Agreement with Kirk Blosch dated October 1, 2024

 Incorporated by Reference(2)

 10.5

 Amended and Restated Revolving Promissory Note Agreement with Ed Bailey dated October 1, 2024

 Incorporated by Reference(2)

 21.1

 Schedule of the Registrant's Subsidiaries

 This Filing

 31.1

 Section 302 Certification of Chief Executive and Chief Financial Officer

 This Filing

 32.1

 Section 1350 Certification of Chief Executive and Chief Financial Office

 This Filing

 101.INS

 101.SCH

 101.CAL

 101.DEF

 101.LAB

 101.PRE

 (1)

 Incorporated by reference to the Company's Registration Statement on Form 10-12G filed June 24, 2021.

 (2)

 Incorporated by reference to the Company's Quarterly report on Form 10-Q for the quarter ending December 31, 2024, filed on February 5, 2025.

 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.

 Outdoor Specialty Products, Inc.

 Dated: December 12, 2025

 By

 /s/ Kirk Blosch

 Kirk Blosch

 President, Secretary and Treasurer

 (Principal Executive and Accounting 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 and on the dates indicated.

 Dated: December 12, 2025

 By

 /s/ Kirk Blosch

 Kirk Blosch

 President, Secretary, Treasurer and Director

 (Principal Executive and Accounting Officer)

 Index to Financial Statements

 Report of Independent Registered Public Accounting Firm (PCAOB ID 6258)

 Balance Sheets as of September 30, 2025 and 2024

 Statements of Operations for the Years Ended September 30, 2025 and 2024

 Statements of Changes in Stockholders' Deficit for the Years Ended September 30, 2025 and 2024

 Statements of Cash Flows for the Years Ended September 30, 2025 and 2024

 Report of Independent Registered Public Accounting Firm

 Board of Directors and Shareholders

 Outdoor Specialty Products, Inc.

 Opinion on the Financial Statements

 We have audited the accompanying balance sheets of Outdoor Specialty Products, Inc as of September 30, 2025 and 2024, and the related statements of operations, stockholders' deficit, and cash flows for each of the two years in the period ended September 30, 2025, 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 outdoor specialty Products, Inc. as of September 30, 2025 and 2025, and the results of its operations and its cash flows for each of the two years in the period ended September 30, 2025, 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 entity will continue as a going concern. As discussed in Note 7 to the financial statements, the entity has suffered recurring losses from operations and has a net capital deficiency that raise substantial doubt about its ability to continue as a going concern. Management's plans in regard to these matters are also described in Note 7. The 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 entity's management. Our responsibility is to express an opinion on these financial statements based on our audits. 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 Outdoor Specialty Products, Inc. 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 audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. Outdoor Specialty Products, Inc. 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 entity'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. We determined that there are no critical audit matters.

 Mac Accounting Group & CPAs, LLP

 We have served as Outdoor Specialty's auditor since 2024.

 Midvale, Utah

 December 12, 2025

 Balance Sheets

 September 30, 2025

 September 30, 2024

 Assets:

 Current Assets:

 Cash

 $

 6,121

 $

 Prepaid expense

 1,833

 5,938

 Inventory

 3,618

 3,646

 Total current assets

 11,572

 10,144

 Other Assets:

 Property, plant and equipment, net

 3,514

 4,125

 Patents, net

 4,278

 2,192

 Total Assets

 $

 19,364

 $

 16,461

 Liabilities and Stockholders' Deficit:

 Current Liabilities:

 Accounts payable

 $

 -

 $

 -

 Accrued interest – related party

 15,567

 9,459

 Line of credit – related party

 194,292

 148,968

 Total Liabilities

 209,859

 158,427

 Stockholders' Deficit:

 Preferred stock, $ 0.001 par value, 10,000,000 shares authorized, none issued and outstanding as of September 30, 2025 and 2024

 -

 -

 Common stock, $ 0.001 par value, 190,000,000 shares authorized, 5,284,318 shares issued and outstanding as of September 30, 2025 and 2024

 5,285

 5,285

 Additional paid-in capital

 Accumulated deficit

 ( 295,012)

 ( 246,483)

 Total Stockholders' Deficit

 ( 190,495)

 ( 141,966)

 Total Liabilities and Stockholders' Deficit

 $

 19,364

 $

 16,461

 The accompanying notes are an integral part of these audited financial statements.

 Statements of Operations

 For the Year Ended

 September 30,

 2025

 2024

 Revenue

 $

 $

 Cost of sales

 ( 28)

 ( 15)

 Gross Profit

 Operating Expenses:

 General and administrative expenses

 42,699

 39,266

 Total Operating Expenses

 42,699

 39,266

 Loss from Operations

 ( 42,421)

 ( 39,118)

 Other Expense:

 Interest expense – related party

 6,108

 4,447

 Total other expense

 6,108

 4,447

 Loss before income taxes

 Income tax expense

 -

 -

 Net Loss

 $

 $

 Net loss per share of common stock - basic and diluted

 $

 ( 0.01)

 $

 ( 0.01)

 Weighted average number of common shares outstanding - basic and diluted

 The accompanying notes are an integral part of these audited financial statements.

 Statements of Changes in Stockholders' Deficit

 Common Stock

 Additional Paid-in

 Accumulated

 Total Stock- holders'

 Shares

 Amount

 Capital

 Deficit

 Deficit

 Balance, September 30, 2023

 $

 5,285

 $

 $

 ( 202,918)

 $

 ( 98,401)

 Net loss

 -

 -

 -

 Balance, September 30, 2024

 $

 5,285

 $

 $

 ( 246,483)

 $

 ( 141,966)

 Net loss

 -

 -

 -

 Balance, September 30, 2025

 $

 5,285

 $

 $

 ( 295,012)

 $

 ( 190,495)

 The accompanying notes are an integral part of these audited financial statements.

STATEMENTS OF CASH FLOWS

 For the Year Ended

 September 30,

 2025

 2024

 CASH FLOWS FROM OPERATING ACTIVITIES

 Net Loss

 $

 $

 Adjustments to Reconcile Net Loss to Net Cash Used by Operating Activities

 Depreciation and amortization

 Changes in Operating Assets and Liabilities:

 Decrease (increase) in prepaid expense

 4,105

 ( 5,480)

 Decrease in inventory

 Increase (decrease) in accounts payable

 -

 ( 2,310)

 Increase in accrued interest – related party

 6,108

 4,447

 Net Cash Used by Operating Activities

 ( 37,463)

 ( 46,677)

 CASH FLOWS FROM INVESTING ACTIVITIES

 Purchase of property, plant and equipment

 -

 ( 4,278)

 Purchase of patent

 ( 2,300)

 ( 2,255)

 Net Cash Used by Investing Activities

 ( 2,300)

 ( 6,533)

 CASH FLOWS FROM FINANCING ACTIVITIES

 Proceeds from line of credit - related party

 45,324

 50,608

 Net Cash Provided by Financing Activities

 45,324

 50,608

 Net Increase (Decrease) in Cash

 5,561

 ( 2,602)

 Cash at Beginning of Period

 3,162

 Cash at End of Period

 $

 6,121

 $

 SUPPLEMENTAL DISCLOSURES:

 Cash Paid During the Period For:

 Interest

 $

 -

 $

 -

 Income taxes

 $

 -

 $

 -

 The accompanying notes are an integral part of these audited financial statements.

 NOTE 1 – Organization and Summary of Significant Accounting Policies

 Organization – Outdoor Specialty Products, Inc. (the "Company") was incorporated in the State of Utah on January 31, 2014 and changed its domicile to the state of Nevada on February 24, 2021. The Company is in the business of developing and selling outdoor products. The Company has elected a September 30 fiscal year end.

 Accounting Estimates – The preparation of financial statements in conformity with generally accepted accounting principles 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 and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

 Cash and Cash Equivalents – For the purpose of the financial statements, the Company considers all highly liquid debt instruments purchased with original maturities of three months or less to be cash equivalents. As of September 30, 2025 and 2024, the Company had no cash equivalents.

 Income Tax – The Company follows ASC 740-10, which clarifies the accounting for uncertainty in income taxes recognized in a company's financial statements. This standard requires a company to determine whether it is more likely than not that a tax position will be sustained upon examination based upon the technical merits of the position. If the more-likely-than-not threshold is met, a company must measure the tax position to determine the amount to recognize in the financial statements.

 Inventory – Inventories, consisting primarily of injection molded Reel Guards and Adhesive Strips, are stated at the lower of cost or net realizable value, with cost determined using the first-in-first-out (FIFO) method. The Company purchased substantially all inventories from one supplier and has been dependent on this supplier for all inventory purchases since we commenced operations.

 Patents – Patents consist of the cost of obtaining a patent for the Company's reel protector and slow-sinking sinker products. Our patents are amortized over their legal life (typically 15 to 17 years) and analyzed periodically for impairment in accordance with ASC 360, Impairment and Disposal of Long-Lived Assets. Costs to renew or extend the term of a patent are expensed as incurred.

 Property, Plant, and Equipment – The Company's capital asset consists of molding equipment stated at cost. Depreciation is calculated using the straight-line method over the estimated useful life which is determined to be seven years. Expenditures for additions and improvements are capitalized, while repairs and maintenance costs are expensed as incurred. The cost and related accumulated depreciation of any capital assets that are sold or otherwise disposed of are removed from the accounts and any gain or loss is recorded in the year of disposal.

 Revenue Recognition – When the Company sells its outdoor products, it recognizes revenue in accordance with Accounting Standards Update 2014-09 (ASC 606, Revenue from Contracts with Customers). The Company considers revenue earned when all the following criteria are met: (i) the contract with the customer has been identified, (ii) the performance obligations have been identified, (iii) the transaction price has been determined, (iv) the transaction price has been allocated to the performance obligations, and (v) the performance obligations have been satisfied. The Company's single performance obligation is to deliver its product to customers. Generally, customers will purchase products online for a fixed price, at which time they will remit payment at the time of order placement. The Company does not accept returns or provide refunds or warranties for its products.

 NOTE 1 – Organization and Summary of Significant Accounting Policies (continued)

 The Company earned $ 306 and $ 163 in revenue during the years ended September 30, 2025 and 2024, respectively, and had no accounts receivable or deferred revenue balances as of September 30, 2025, 2024, or 2023.

 Segment Reporting –The Company operates as a single operating segment, focusing on the development of outdoor products, particularly its patented reel guard, Reel Bumper Guard.

 The accounting policies of the operating segment are the same as those described in the summary of significant accounting policies. The Company's chief operating decision maker ("CODM") is the Principal Executive and Accounting Officer. The CODM assesses performance for the segment and decides how to allocate resources based on net income (loss) that is reported on the income statement. The measure of segment assets is reported on the balance sheet as total assets.

 As the Company generated minimal revenues in the current period, the CODM assessed Company performance through the achievement of target identification goals. In addition to the Company's Statement of Operations, the CODM regularly develops and maintains budgeted and forecasted expense information which is used to determine the Company's liquidity needs and cash allocation

 Recently Enacted Pronouncements – In November 2024, the FASB issued ASU 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses, which requires incremental disclosures about specific expense categories, including but not limited to, purchases of inventory, employee compensation, depreciation, amortization and selling expenses. The amendments are effective for fiscal years beginning after December 15, 2026, and for interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted, and the amendments may be applied either prospectively or retrospectively. The Company is currently evaluating this ASU to determine its impact on the Company's disclosures. The amendments only impact disclosures and are not expected to have an impact on the Company's financial condition and results of operations.

 The Company has reviewed all other recently issued, but not yet adopted, accounting standards in order to determine their effects, if any, on its results of operation, financial position or cash flows. Based on that review, the Company believes that none of these pronouncements will have a significant effect on its current or future earnings or operations.

 Basic and Diluted Loss Per Share - Basic loss per share is computed by dividing net loss attributable to common shares by the weighted average number of common shares outstanding during the period. Diluted loss per share is computed by dividing net income attributable to common shares for the period by the weighted average number of common and potential common shares outstanding during the period. Potential common shares are included in the calculation of diluted net income per share, when they are present in the financial statements, to the extent such shares are dilutive. During the years ended September 30, 2025 and 2024, the Company did not have any stock options, warrants, or other convertible or potentially-dilutive instruments issued and outstanding.

 NOTE 2 – Income Tax

 Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss, and tax credit carry-forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The Company's corporate tax rate is 21 %.

 Deferred tax asset and valuation allowance are as follows at September 30:

 2025

 2024

 Approximate net operating loss carryforward

 $

 56,567

 $

 46,376

 Valuation allowance

 ( 56,567)

 ( 46,376)

 Deferred tax asset

 $

 -

 $

 -

 The components of income tax expense (benefit) are as follows:

 2025

 2024

 Current federal tax (21%)

 $

 ( 10,191)

 $

 ( 9,149)

 Change in valuation allowance

 10,191

 9,149

 $

 -

 $

 -

 At September 30, 2025, the Company had net operating loss carryforwards of approximately $295,000 that may be offset against future taxable income as long as the "continuity of ownership" test is met. No tax benefit has been reported in the September 30, 2025 financial statements since the potential tax benefit is offset by a valuation allowance of the same amount. The years 2022-2025 are open to examination by the IRS. No reserves for uncertain tax positions have been recorded.

 The Company adopted changes issued by FASB which prescribed a recognition threshold and measurement attribute for financial statement recognition and measurement of an uncertain tax position taken or expected to be taken in a tax return. Under the guidance, an uncertain income tax position must be recognized at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant taxing authority.

 NOTE 3 – Inventory

 The Company's inventory is broken out by finished goods and raw materials. The following is a summary of inventory as of September 30:

 2025

 2024

 Raw Materials

 $

 2,596

 $

 2,596

 Finished Goods

 1,022

 1,050

 Total Inventory

 $

 3,618

 $

 3,646

 NOTE 4 – Long Lived Assets

 Property, Plant, and Equipment

 The following is a summary of property, plant, and equipment less accumulated depreciation as of September 30:

 2025

 2024

 Molds

 $

 9,578

 $

 9,578

 Total property, plant and equipment

 9,578

 9,578

 Less: accumulated depreciation

 ( 6,064)

 ( 5,453)

 Property, plant, equipment, net

 $

 3,514

 $

 4,125

 Depreciation expense for the year ended September 30, 2025 and 2024 was $ 611 and $ 153, respectively.

 Patents

 The following is a summary of patents less accumulated amortization as of September 30:

 2025

 2024

 Patents

 $

 4,555

 $

 2,255

 Total patents

 4,555

 2,255

 Less: accumulated amortization

 ( 277)

 ( 63)

 Patent, net

 $

 4,278

 $

 2,192

 Amortization expense for the year ended September 30, 2025 and 2024 was $ 214 and $ 63, respectively.

 Future amortization of patents are as follows:

 Year Ending September 30,

 2026

 $

 2027

 2028

 2029

 2030

 Thereafter

 2,758

 $

 4,278

 During the year ended September 30, 2025, the Company incurred costs of $ 2,300 related to the patent application for its new slow-sinking sinker product. The Company reviewed the patent for impairment and determined that no impairment loss has been incurred for the year ended September 30, 2025. The cost is being amortized over 15 years, which is the estimated legal life of the patent, and as of September 30, 2025 the weighted-average amortization period for the patent was approximately 14.6 years.

 During the year ended September 30, 2024, the Company incurred costs of $ 2,255 related to the patent application for its new slow-sinking sinker product. The Company reviewed the patent for impairment and determined that no impairment loss has been incurred for the year ended September 30, 2025. The cost is being amortized over 15 years, which is the estimated legal life of the patent, and as of September 30, 2025 the weighted-average amortization period for the patent was approximately 13.6 years.

 NOTE 5 – Line of Credit – Related Party

 On January 4, 2021, we entered into a revolving promissory note agreement with our president and principal stockholder. During the year ending September 30, 2025, the Company amended the revolving promissory note agreement to extend the maturity date to December 31, 2025 and increase the maximum principal indebtedness to $ 170,000. The revolving promissory note bears interest at the rate of 3.5 %. The Company received proceeds under the line of credit of $ 39,802 and recorded interest expense of $ 5,202 during the year ended September 30, 2025, resulting in balances of $ 166,423 and $ 126,621, with accrued interest of $ 13,439 and $ 8,237, at September 30, 2025 and 2024, respectively.

 On December 1, 2021, we entered into a revolving promissory note agreement with another principal stockholder and during the year ended September 30, 2025, the Company amended the revolving promissory note agreement to extend the maturity date to December 31, 2025 and increase the maximum principal indebtedness to $ 30,000. The note bears interest at the rate of 3.5 % per annum. The Company received proceeds under the line of credit of $ 5,522 and recorded interest expense of $ 906 during the year, resulting in balances of $ 27,869 and $ 22,347, with accrued interest of $ 2,128 and $ 1,222, at September 30, 2025 and 2024, respectively.

 NOTE 6 – Basic and Diluted Loss Per Share

 The following table sets forth the computation of basic and diluted loss per share for the years ended September 30:

 2025

 2024

 Loss (numerator)

 $

 $

 Weighted average shares (denominator)

 Net loss per share – basic and diluted

 $

 ( 0.01)

 $

 ( 0.01)

 NOTE 7 – Going Concern

 The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As shown in the accompanying financial statements, the Company did not generate sufficient revenue to generate net income, has a negative working capital, and has a limited operating history. These factors, among others, indicate that there is substantial doubt that the Company will be able to continue as a going concern for a reasonable period of time.

 The financial statements do not include any adjustments relating to the recoverability and classification of assets and liabilities that might be necessary should the Company be unable to continue as a going concern. The Company's continuation as a going concern is dependent upon its ability to generate sufficient cash flow to meet its obligations on a timely basis and ultimately to attain profitability. The Company intends to seek additional funding through additional stockholder loans and debt or equity offerings to fund its business plan. There is no assurance that the Company will be successful in raising additional funds.

 NOTE 8 – Subsequent Events

 Effective October 3, 2025, we entered into amended and restated revolving promissory note agreements with our president and another principal stockholder that supersede and replace the previous revolving promissory note agreements described in Note 5. The amended and restated note agreement with our president and principal stockholder provides for a maximum principal indebtedness of $200,600 and the amended and restated note agreement with the other principal stockholder provides for a maximum principal indebtedness of $35,400. The amended and restated note agreements both provide for a maturity date of December 31, 2026, and an interest rate of 3.5%.

 The Company has evaluated subsequent events from the balance sheet date through the date of the financial statements were issued and determined that there are no additional events requiring disclosure.