UNITED STATES
 SECURITIES AND EXCHANGE COMMISSION
 Washington, D.C. 20549

 FORM 10-K

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

 For the fiscal year ended AUGUST 31, 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 NO. 333-275980

 (Exact name of registrant as specified in its charter)

 Nevada
 (State or Other Jurisdiction of Incorporation or Organization)

 98-1742455
 (IRS Employer Identification Number)

 5521
 (Primary Standard Industrial Classification Code Number)

 Oyocar Group Inc.
 Colinas Marinas, Marbellas, Villa 10
 Sosua, Dominican Republic 57000
 Tel. 829 - 859-0389
 (Address and telephone number of principal executive offices)

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

 Securities registered pursuant to Section 12(g) of the Act: None

 Indicate by check mark whether 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 shorter period that the registrant as 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 if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be contained, to the best of registrant's knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K. Yes No

 Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer. See definition of "accelerated filer and large accelerated filer" in Rule 12b-2 of the Exchange Act. (Check one):

 Large accelerated filer

 Accelerated filer

 Non-accelerated filer

 Emerging growth company

 Smaller reporting company

 If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. Yes No

 Indicate by checkmark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes No

 As of November 24, 2025, the registrant had 15,337,250 shares of common stock issued and outstanding. No market value has been computed based upon the fact that no active trading market has been established as of November 24, 2025.

 ITEM 1

 Description of 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 Common Equity and Related Stockholder Matters

 ITEM 6

 Selected Financial Data

 ITEM 7

 Management's Discussion and Analysis 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 10

 Directors, Executive Officers, Promoters and Control Persons of the Company

 ITEM 11

 Executive Compensation

 ITEM 12

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

 ITEM 13

 Certain Relationships, Related Transactions

 ITEM 14

 Principal Accountant Fees and Services

 ITEM 15

 Exhibits and Financial Statement Schedules

 2 | Page

 ITEM 1. DESCRIPTION OF BUSINESS

 FORWARD-LOOKING STATEMENTS

 This annual report contains forward-looking statements. These statements relate to future events or our future financial performance. These statements often can be identified by the use of terms such as "may," "will," "expect," "believe," "anticipate," "estimate," "approximate" or "continue," or the negative thereof. We intend that such forward-looking statements be subject to the safe harbors for such statements. We wish to caution readers not to place undue reliance on any such forward-looking statements, which speak only as of the date made. Any forward-looking statements represent management's best judgment as to what may occur in the future. However, forward-looking statements are subject to risks, uncertainties and important factors beyond our control that could cause actual results and events to differ materially from historical results of operations and events and those presently anticipated or projected. We disclaim any obligation subsequently to revise any forward-looking statements to reflect events or circumstances after the date of such statement or to reflect the occurrence of anticipated or unanticipated events.

 As used in this annual report, the terms "we", "us", "our", "the Company", mean OYOCAR GROUP INC. unless otherwise indicated.

 All dollar amounts refer to US dollars unless otherwise indicated.

 DESCRIPTION OF BUSINESS

 Our company was incorporated in the State of Nevada on July 10, 2023. We specialize in the acquisition, refurbishment, and resale of used vehicles sourced primarily from the United States. Our business model caters to both domestic clients within the USA and international customers, particularly in the Dominican Republic. We provide a full spectrum of services that ensures a seamless process from the initial purchase to final delivery. This includes conducting thorough inspections of each vehicle, performing any necessary repairs or upgrades, and overseeing the logistics of shipping the cars to their final destination. Our team is experienced in handling the complexities of international shipping, including customs clearance and regulatory compliance, to ensure the vehicles are delivered efficiently and without delays. Our mission is to deliver high-quality, road-ready vehicles while offering comprehensive support throughout the entire transaction process.

 ITEM 1A. RISK FACTORS

 Not applicable.

 ITEM 1B. UNRESOLVED STAFF COMMENTS

 None.

 ITEM 1C. CYBERSECURITY

 Cybersecurity risk management is part of the Company's overall risk management. Our cybersecurity risk management is designed to provide a framework for handling cybersecurity threats and incidents, including threats and incidents associated with the use of services provided by third-party service providers. We rely on the cybersecurity protections of many of our third party service providers. Our primary third party service providers, utilize two (2) factor authorization as well as login and password protections with email verifications.

 Our Board has overall oversight responsibility for our risk management, including our cybersecurity risk management. Management is responsible for identifying, considering and assessing material cybersecurity risks on an ongoing basis, establishing processes to ensure that such potential cybersecurity risk exposures are monitored. We have not experienced any cybersecurity incidents in fiscal year 2024.

 Despite our efforts, we cannot eliminate all risks from cybersecurity threats, or provide assurances that we have not experienced an undetected cybersecurity incident.

 ITEM 2. PROPERTIES

 We do not own any property.

 ITEM 3. LEGAL PROCEEDINGS

 We are not currently involved in any legal proceedings and we are not aware of any pending or potential legal actions.

 ITEM 4. MINE SAFETY DISCLOSURES

 Not Applicable.

 3 | Page

 ITEM 5. MARKET FOR EQUITY SECURITIES AND OTHER SHAREHOLDER MATTERS

 MARKET INFORMATION

 As of November 24, 2025, the 15,337,250 issued and outstanding shares of common stock were held by a total of 51 shareholders of record.

 DIVIDENDS

 We have never paid or declared any dividends on our common stock and do not anticipate paying cash dividends in the foreseeable future.

 SECURITIES AUTHORIZED FOR ISSUANCE UNDER EQUITY COMPENSATION PLANS

 We currently do not have any equity compensation plans.

 ITEM 6. SELECTED FINANCIAL DATA

 Not Applicable.

 ITEM 7. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULT OF OPERATIONS

 The following discussion should be read in conjunction with our financial statements, including the notes thereto, appearing elsewhere in this annual report. The following discussion contains forward-looking statements that reflect our plans, estimates and beliefs. Our actual results could differ materially from those discussed in the forward looking statements. Factors that could cause or contribute to such differences include, but are not limited to those discussed below and elsewhere in this Annual Report. Our audited financial statements are stated in United States Dollars and are prepared in accordance with United States Generally Accepted Accounting Principles.

 RESULTS OF OPERATION

 As of August 31, 2025, we had an accumulated deficit of $63,242. Our financial statements have been prepared assuming that we will continue as a going concern. We expect we will require additional capital to meet our long-term operating requirements. We expect to raise additional capital through, among other things, the sale of equity or debt securities.

 Year Ended August 31, 2025 compared to the year ended August 31, 2024

 Revenue

 During the year ended August 31, 2025, the Company had $81,936 in revenue, compared to $46,959 during the year ended August 31, 2024. For the year ended August 31, 2025, the Company had in $74,667 in cost of goods sold and $7,269 in gross profit. For the year ended August 31, 2024, the Company had in $39,939 in cost of goods sold and $7,020 in gross profit.

 4 | Page

 Operating Expenses

 During the year ended August 31, 2025, we incurred total operating expenses of $45,923 compared to $30,620 during the year ended August 31, 2024. General and administrative and professional fee expenses incurred generally related to corporate overhead, financial and administrative contracted services, such as legal and accounting and developmental costs.

 Net Loss

 Our net loss for the year ended August 31, 2025 was $38,654 compared to $23,600 during the year ended August 31, 2024.

 LIQUIDITY AND CAPITAL RESOURCES

 As at August 31, 2025 our total assets were $43,180 compared to $90,850 in total assets at August 31, 2024. As at August 31, 2025, our total liabilities were $27,392 compared to $36,408 as of August 31, 2024.

 Stockholders' equity was $15,788 as of August 31, 2025 compared to $54,442 as of August 31, 2024.

 Cash Flows from Operating Activities

 For the year ended August 31, 2025, net cash used in operating activities was $2,079, consisting of net loss of $38,654, amortization expenses of $788, decrease in prepaid sales of $20,605, decrease in accounts receivables of $2,259, decrease in inventory of $15,851, decrease in prepaid expenses of $26,782 increase in accounts payable of $11,500.

 For the year ended August 31, 2024, net cash used in operating activities was $47,285, consisting of net loss of $23,600, amortization expenses of $602, increase in prepaid sales of $20,605, increase in accounts receivables of $2,259, increase in inventory of $15,851 and increase in prepaid expenses of $26,782.

 Cash Flows from Investing Activities

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

 Cash Flows from Financing Activities

 Cash flows provided by financing activities during the year ended August 31, 2025 were $89, consisting of $89 loan from related party.

 Cash flows provided by financing activities during the year ended August 31, 2024 were $89,845, consisting of $14,815 loan from related party, $7,985 proceeds from shares subscribed and $67,045 proceeds from issuance of common stock.

 PLAN OF OPERATION AND FUNDING

 We expect that working capital requirements will continue to be funded through a combination of our existing funds and further issuances of securities. Our working capital requirements are expected to increase in line with the growth of our business.

 Existing working capital, further advances and debt instruments, and anticipated cash flow are expected to be adequate to fund our operations over the next six months. We have no lines of credit or other bank financing arrangements. Generally, we have financed operations to date through the proceeds of the private placement of equity and debt instruments. In connection with our business plan, management anticipates additional increases in operating expenses and capital expenditures relating to: (i) developmental expenses associated with a start-up business and (ii) marketing expenses. We intend to finance these expenses with further issuances of securities, and debt issuances. Thereafter, we expect we will need to raise additional capital and generate revenues to meet long-term operating requirements. Additional issuances of equity or convertible debt securities will result in dilution to our current shareholders. Further, such securities might have rights, preferences or privileges senior to our common stock. Additional financing may not be available upon acceptable terms, or at all. If adequate funds are not available or are not available on acceptable terms, we may not be able to take advantage of prospective new business endeavors or opportunities, which could significantly and materially restrict our business operations.

 5 | Page

 MATERIAL COMMITMENTS

 As of the date of this Annual Report, we do not have any material commitments.

 PURCHASE OF SIGNIFICANT EQUIPMENT

 We do not intend to purchase any significant equipment during the next twelve months.

 OFF-BALANCE SHEET ARRANGEMENTS

 As of the date of this Annual Report, we do not have any off balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors.

 ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

 Not applicable.

 6 | Page

 ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

 Report of Independent Registered Public Accounting Firm

 Balance Sheets as of August 31, 2025 and August 31, 2024

 Statements of Operations for the years ended August 31, 2025 and August 31, 2024

 Statement of Changes in Stockholders' Equity for the years ended August 31, 2025 and August 31, 2024

 Statements of Cash Flows for the years ended August 31, 2025 and August 31, 2024

 Notes to the Financial Statements

 F-6 -F-8

 7 | Page

 Report of Independent Registered Public Accounting Firm
 To the shareholders and the board of directors of
 Oyocar Group, Inc.

 Opinion on the Financial Statements
 We have audited the accompanying balance sheets of Oyocar Group, Inc. (the "Company") as of August 31, 2025, and 2024, the related statements of operations, changes in shareholders' equity and cash flows, for the years then ended and the related notes (collectively referred to as the "financial statements).

 In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of August 31, 2025, and 2024, and the results of its operations and its cash flows for the year ended August 31, 2025, and 2024, in conformity with U.S. generally accepted accounting principles.

 Going Concern
 The accompanying financial statements have been prepared assuming the Company will continue as a going concern as disclosed in Note 2 to the financial statement, the Company has accumulated deficit of $63,242, the Company currently has limited revenue. The continuation of the Company as a going concern is dependent upon improving profitability and the continuing financial support from its stockholders. Management believes the existing shareholders or external financing will provide additional cash to meet the Company's obligations as they become due.

 These factors raise substantial doubt about the Company ability to continue as a going concern. These financial statements do not include any adjustments that might result from the outcome of the uncertainty.

 Basis for Opinion
 These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on the Company's financial statements based on our 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 the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB. We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. 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. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion.

 Critical Audit Matters
 Critical audit matters are matters arising from the current period audit of the financial statements that were communicated or required to be communicated to the audit committee and that: (1) relate to accounts or disclosures that are material to the financial statements and (2) involved our especially challenging, subjective, or complex judgments. Communication of critical audit matters does not alter in any way our opinion on the financial statements taken as a whole and we are not, by communicating the critical audit matters, providing separate opinions on the critical audit matter or on the accounts or disclosures to which they relate.

 Going Concern Uncertainty – See also Going Concern Uncertainty explanatory paragraph above:

 As described in Note 2 to the financial statements, the Company has operating losses. Furthermore, the company has generated limited revenue since the inception of business that is insufficient to cover operating expenses. The ability of the Company to continue as a going concern is dependent upon generating profitable business operation and obtaining additional working capital funding from the Management and key shareholder or external lenders. These conditions raise substantial doubt about the Company's ability to continue as a going concern.
 The procedures performed to address the matter included.

 (i)

 We inquired of executive officers, and key members of management, of the Company regarding factors that would have an impact on the Company's ability to continue as a going concern,

 (ii)

 We evaluated management's plan for addressing the adverse effects of the conditions identified, including assessing the reasonableness of forecasted information and underlying assumptions by comparing to actual results of prior periods and actual results achieved to date, and utilizing our knowledge of the entity, its business and management in considering liquidity needs and the Company's ability to generate sufficient cash flow,

 (iii)

 We assessed the possibility of raising additional debt or credit,

 (iv)

 We evaluated the completeness and accuracy of disclosures in the financial statements.

 /s/ BOLADALE LAWAL
 BOLADALE LAWAL & CO.
 (Chartered Accountants)
 PCAOB ID ( 6993)
 We have served as the Company's auditor since 2024.
 November 24th, 2025.
 Lagos Nigeria

 PART I. FINANCIAL INFORMATION

 BALANCE SHEETS
 Audited

 AUGUST 31, 2025

 AUGUST 31, 2024

 ASSETS

 Current Assets

 Cash and cash equivalents

 $
 40,630

 $
 42,620

 Prepaid expenses

 -

 26,782

 Accounts receivable

 -

 2,259

 Total current assets

 40,630

 71,661

 Non-Current Assets

 Computer and Software

 $
 2,550

 $
 3,338

 Inventory

 -

 15,851

 Total non-current assets

 2,550

 19,189

 TOTAL ASSETS

 $
 43,180

 $
 90,850

 LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)

 Current Liabilities

 Advances from related party

 $
 15,892

 $
 15,803

 Accounts payable

 11,500

 -

 Prepaid sales deposit

 -

 20,605

 Total current liabilities

 27,392

 36,408

 Total Liabilities

 27,392

 36,408

 Commitments and contingencies

 Stockholders' Equity

 Common stock, $ 0.001 par value, 75,000,000 shares authorized;

 15,337,250 shares issued and outstanding

 15,337

 15,337

 Additional paid-in-capital

 Accumulated deficit

 ( 63,242
)

 ( 24,588
)

 Total Stockholders' Equity

 15,788

 54,442

 TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY

 $
 43,180

 $
 90,850

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

 STATEMENTS OF OPERATIONS
 Audited

 Year ended
 August 31, 2025

 Year ended
 August 31, 2024

 Revenue

 $
 81,936

 $
 46,959

 Cost of goods sold

 74,667

 39,939

 Gross profit

 7,269

 7,020

 OPERATING EXPENSES

 General and administrative expenses

 45,923

 30,620

 Total operating expenses

 ( 45,923
)

 ( 30,620
)

 Loss before provision for income taxes

)

 ( 23,600
)

 Provision for income taxes

 -

 -

 Net loss

 $
)

 $
 ( 23,600
)

 Loss per common share:
 Basic and Diluted

 $
 ( 0.00
)

 $
 ( 0.00
)

 Weighted Average Number of Common Shares Outstanding:
 Basic and Diluted

 15,337,250

 12,282,484

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

 STATEMENT OF CHANGES IN STOCKHOLDER'S EQUITY
 FOR THE YEARS ENDED AUGUST 31, 2024 AND AUGUST 31, 2025
 Audited

 Common Stock

 Common Stock

 Additional Paid-In-

 Accumulated

 Shares

 Amount

 Subscribed

 Capital

 Deficit

 Total

 Balances as of August 31, 2023

 11,985,000

 $
 11,985

 $
 ( 7,985
)

 $
 -

 $
 ( 988
)

 $
 3,012

 Shares issued

 -

 7,985

 -

 -

 -

 Shares issued at $0.02

 3,352,250

 3,352

 -

 -

 67,045

 Net loss for the period

 -

 -

 -

 -

 ( 23,600
)

 ( 3,013
)

 Balances as of August 31, 2024

 15,337,250

 $
 15,337

 $
 -

 $

 $
 ( 24,588
)

 $
 54,442

 Net loss for the period

 -

 -

 -

 -

)

)

 Balances as of August 31, 2025

 15,337,250

 $
 15,337

 $
 -

 $

 $
 ( 63,242
)

 $
 15,788

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

 STATEMENT OF CASH FLOWS
 Audited

 Year ended
 August 31, 2025

 Year ended
 August 31, 2024

 CASH FLOWS FROM OPERATING ACTIVITIES

 Net loss

 $
)

 $
 ( 23,600
)

 Amortization

 Increase (Decrease) in Prepaid Sales

 ( 20,605
)

 20,605

 Decrease (Increase) in Operating Assets:

 Accounts Receivable

 2,259

 ( 2,259
)

 Inventory

 15,851

 ( 15,851
)

 Prepaid Expenses

 26,782

 ( 26,782
)

 Increase (Decrease) in Operating liabilities

 Accounts Payable

 11,500

 -

 Net cash used in operating activities

 ( 2,079
)

 ( 47,285
)

 CASH FLOWS FROM INVESTING ACTIVITIES

 Computer

 $
 -

 ( 440
)

 Website

 -

 ( 3,500
)

 Net cash used in investing activities

 -

 ( 3,940
)

 CASH FLOWS FROM FINANCING ACTIVITIES

 Advances from related party

 14,815

 Proceeds from shares subscribed

 -

 7,985

 Proceeds from issuance of common stock

 -

 67,045

 Net cash provided by financing activities

 89,845

 Change in cash and equivalents

 ( 1,990
)

 38,620

 Cash and equivalents at beginning of the period

 42,620

 4,000

 Cash and equivalents at end of the period

 40,630

 42,620

 SUPPLEMENTAL CASH FLOW INFORMATION:

 Cash paid for:

 Interest

 $
 -

 $
 -

 Taxes

 $
 -

 $
 -

 NON-CASH ACTIVITIES:

 $
 -

 $
 -

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

 NOTES TO THE AUDITED FINANCIAL STATEMENTS
 FOR THE PERIOD ENDED AUGUST 31, 2025

 NOTE 1 – ORGANIZATION AND BUSINESS

 OYOCAR GROUP INC. (the "Company") is a corporation established under the corporation laws in the State of Nevada on July 10, 2023. The Company is in the business of selling used automobiles in the USA and Dominican Republic.

 The Company has adopted an August 31 fiscal year end.

 NOTE 2 – GOING CONCERN

 The Company's financial statements as of August 31, 2025 have been prepared using generally accepted accounting principles in the United States of America ("GAAP") applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The Company has accumulated losses from inception (July 10, 2023) to August 31, 2025 of $ 63,242. These factors among others raise substantial doubt about the ability of the company to continue as a going concern for a reasonable period of time.

 In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management's plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking third party equity and/or debt financing. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. These financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

 NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

 Basis of Presentation

 The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America.

 Cash and Cash Equivalents

 For purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. As of August 31, 2025, the company has $ 40,630 in the bank account.

 New Accounting Pronouncements

 There were various accounting standards and interpretations issued recently, none of which are expected to a have a material impact on our financial position, operations or cash flows.

 Fair Value of Financial Instruments

 Accounting Standards Codification ("ASC") 825, "Disclosures about Fair Value of Financial Instruments", requires disclosure of fair value information about financial instruments. ASC 820, "Fair Value Measurements" defines fair value, establishes a framework for measuring fair value in GAAP, and expands disclosures about fair value measurements. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of August 31, 2025.

 The respective carrying values of certain on-balance-sheet financial instruments approximate their fair values. These financial instruments include accounts payable and advances from related party. Fair values were assumed to approximate carrying values for these financial instruments since they are short term in nature and their carrying amounts approximate fair value.

 Use of Estimates and Assumptions

 The preparation of financial statements in conformity with GAAP 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 period. Actual results could differ from those estimates.

 Due to the limited level of operations, the Company has not had to make material assumptions or estimates other than the assumption that the Company is a going concern.

 Income Taxes

 Income taxes are provided in accordance with ASC 740, "Accounting for Income Taxes". A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting and net operating loss carry forwards. Deferred tax expense (benefit) results from the net change during the year of deferred tax assets and liabilities.

 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. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

 Revenue Recognition

 The Company recognizes revenue in accordance with ASC Topic 606, "Revenue from Contracts with Customers", and all related interpretations for recognition of our revenue from tours and services.

 Revenue is recognized when the following criteria are met:

 -

 Identification of the contract, or contracts, with customer;

 -

 Identification of the performance obligations in the contract;

 -

 Determination of the transaction price;

 -

 Allocation of the transaction price to the performance obligations in the contract; and

 -

 Recognition of revenue when, or as, we satisfy performance obligation.

 Earnings per Share

 The company adheres to the provision of ASC 260, "Earnings Per Share", which specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock.

 Basic net loss per share amounts is computed by dividing the net loss by the weighted average number of common shares outstanding. Diluted earnings per share are the same as basic earnings per share due to the lack of dilutive items in the Company.

 NOTE 4 – CAPITAL STOCK

 The Company has 75,000,000 shares of common stock authorized with a par value of $ 0.001 per share.

 As of August 31, 2025, the Company had 15,337,250 shares issued and outstanding.

 NOTE 5– FIXED ASSETS, NET

 Fixed assets at August 31, 2025, are summarized as follows:

 Estimated Useful Life
 (In years)

 August 31, 2025

 Website

 3,500

 Computer

 3,940

 Less: Accumulated depreciation

 ( 1,390
)

 $
 2,550

 NOTE 6 – RELATED PARTY TRANSACTIONS

 In support of the Company's efforts and cash requirements, it may rely on advances from related parties until such time that the Company can support its operations or attains adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by officers, directors, or shareholders. Amounts represent advances or amounts paid in satisfaction of liabilities. The advances are considered temporary in nature and have not been formalized by a promissory note.

 Since July 10, 2023 (Inception) through August 31, 2025, the Company's sole officer and director loaned the Company $ 15,892. As of August 31, 2025, the amount outstanding was $ 15,892. The loan is non-interest bearing, due upon demand and unsecured.

 NOTE 7 - INCOME TAXES

 The reconciliation of the provision for income taxes at the U.S. statutory rate of 21 % for the period ended August 31, 2024 and 2023 is as follows:

 2025

 2024

 Tax benefit at U.S. statutory rate

 $
 ( 13,280
)

 $
 ( 5,163
)

 Change in valuation allowance

 13,280

 5,163

 $
 -

 $
 -

 The tax effects of temporary differences that give rise to significant portions of the net deferred tax assets at August 31, 2024 and 2023 are as follows:

 Deferred tax assets:

 2024

 2024

 Net operating loss

 $
 13,280

 $
 5,163

 Valuation allowance

 ( 13,280
)

 ( 5,163
)

 $
 -

 $
 -

 The Company has $ 63,242 of net operating losses ("NOL") carried forward to offset taxable income, if any, in future years which expire in fiscal 2045. In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on the assessment, management has established a full valuation allowance against all of the deferred tax asset relating to NOLs for every period because it is more likely than not that all of the deferred tax asset will not be realized.

 NOTE 8 - SUBSEQUENT EVENTS

 The Company has evaluated subsequent events from August 31, 2025 to November 24, 2025 and has determined that there are no items to disclose.

 ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

 None.

 ITEM 9A. CONTROLS AND PROCEDURES

 Our management is responsible for establishing and maintaining a system of disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Exchange Act) that is designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the Commission's rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated to the issuer's management, including its principal executive officer or officers and principal financial officer or officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

 An evaluation was conducted under the supervision and with the participation of our management of the effectiveness of the design and operation of our disclosure controls and procedures as of August 31, 2025, based on the framework set forth in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission of 2013 (COSO). Based on that evaluation, our management concluded that our disclosure controls and procedures were not effective as of such date to ensure that information required to be disclosed in the reports that we file or submit under the Exchange Act, is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms. Such officer also confirmed that there was no change in our internal control over financial reporting during the year August 31, 2025 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

 ITEM 9B. OTHER INFORMATION

 None.

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 ITEM 10. DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS AND CONTROL PERSONS OF THE COMPANY

 The name, age and titles of our executive officer and director are as follows:

 Name and Address of Executive
 Officer and/or Director

 Age

 Position

 Jonathan Rafael Perez Peralta
 Colinas Marinas, Marbellas, Villa 10,
 Sosua, Dominican Republic 57000

 President, Treasurer and Director
 (Principal Executive, Financial and Accounting Officer)

 Julissa De Jesus

 Secretary

 Jonathan Rafael Perez Peralta has acted as our President, Treasurer and sole Director since our incorporation on July 10, 2023. Mr. Perez has incorporated the company and owns 52.06% of the outstanding shares of our common stock. As such, it was unilaterally decided that Mr. Perez was going to be our President, Chief Executive Officer, Treasurer, Chief Financial Officer, Chief Accounting Officer, and sole member of our board of directors. For the last 11 years Mr. Perez, has been managing his own car rental business, Ogando Rent Car in Sosua, Dominican Republic.

 Julissa De Jesus has acted as our Secretary since our incorporation on July 10, 2023. After graduating a school in 2019, she has been working as a secretary in Ogando Rent Car, the Mr. Perez's car rental business.

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 AUDIT COMMITTEE

 We do not have an audit committee financial expert. We do not have an audit committee financial expert because we believe the cost related to retaining a financial expert at this time is prohibitive. Further, because we have no operations, at the present time, we believe the services of a financial expert are not warranted.

 SIGNIFICANT EMPLOYEES

 Other than our director, we do not expect any other individuals to make a significant contribution to our business.

 ITEM 11. EXECUTIVE COMPENSATION

 The following tables set forth certain information about compensation paid, earned or accrued for services by our Executive Officer for the years ended August 31, 2025 and August 31, 2024:

 Summary Compensation Table

 Name and
 Principal
 Position

 Year

 Salary
 ($)

 Bonus
 ($)

 Stock
 Awards
 ($)

 Option
 Awards
 ($)

 Non-Equity
 Incentive Plan
 Compensation
 ($)

 All Other
 Compensation
 ($)

 All Other
 Compensation
 ($)

 Total
 ($)

 Jonathan Rafael Perez Peralta, President and Treasurer

 September 1, 2023 To August 31, 2024

 -0-

 -0-

 -0-

 -0-

 -0-

 -0-

 -0-

 -0-

 September 1, 2024 To August 31, 2025

 -0-

 -0-

 -0-

 -0-

 -0-

 -0-

 -0-

 -0-

 Julissa De Jesus
 Secretary

 September 1, 2023 To August 31, 2024

 -0-

 -0-

 -0-

 -0-

 -0-

 -0-

 -0-

 -0-

 September, 2024 To August 31, 2025

 -0-

 -0-

 -0-

 -0-

 -0-

 -0-

 -0-

 -0-

 There are no current employment agreements between the company and its officer.

 There are no annuity, pension or retirement benefits proposed to be paid to the officer or director or employees in the event of retirement at normal retirement date pursuant to any presently existing plan provided or contributed to by the company or any of its subsidiaries, if any.

 CHANGE OF CONTROL

 As of August 31, 2025, we had no pension plans or compensatory plans or other arrangements which provide compensation in the event of a termination of employment or a change in our control.

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 ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS

 The following table sets forth, as of the date of Form 10-K, the total number of shares owned beneficially by our director, officers and key employees, individually and as a group, and the present owners of 5% or more of our total outstanding shares. The table also reflects what the percentage of ownership will be assuming completion of the sale of all shares in this offering, which we can't guarantee. The stockholder listed below has direct ownership of his shares and possesses sole voting and dispositive power with respect to the shares.

 Title of Class

 Name and Address of
 Beneficial Owner

 Amount and Nature of
 Beneficial Ownership

 Percentage

 Common Stock

 Jonathan Rafael Perez Peralta
 Colinas Marinas, Marbellas, Villa 10, Sosua, Dominican Republic 57000

 7,985,000 shares of common stock (direct)

 52.06
 %

 Common Stock

 Julissa De Jesus
 Colinas Marinas, Marbellas, Villa 10, Sosua, Dominican Republic 57000

 4,000,000 shares of common stock (direct)

 26.08
 %

 The percentages below are based on 15,337,250 shares of our common stock issued and outstanding.

 ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS

 On July 10, 2023, we issued a total of 7,985,000 shares of restricted common stock to Jonathan Rafael Perez Peralta, our officer and sole director in consideration of $7,985. Further, Mr. Perez has advanced funds to us. As of August 31, 2025, Mr. Perez has advanced to us $15,803.

 On July 10, 2023, we issued a total of 4,000,000 shares of restricted common stock to Julissa De Jesus, our Secretary in consideration of $4,000.

 ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES

 During fiscal year ended August 31, 2025, we incurred approximately $14,300 in fees for professional services rendered in connection with the audit of our financial statements for the fiscal year ended August 31, 2024 and for the reviews of our financial statements for the quarters ended November 30, 2024, February 28, 2025 and May 31, 2025.

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 ITEM 15. EXHIBITS

 The following exhibits are filed as part of this Annual Report.

 31.1

 Certification of Chief Executive Officer and Chief Financial Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a)

 32.1

 Certifications pursuant to Securities Exchange Act of 1934 Rule 13a-14(b) or 15d-14(b) and 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes- Oxley Act of 2002

 101.INS

 101.SCH

 101.CAL

 101.DEF

 101.LAB

 101.PRE

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 SIGNATURES

 In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

 OYOCAR GROUP INC..

 Dated: November 24, 2025

 By: /s/ Jonathan Rafael Perez Peralta

 Jonathan Rafael Perez Peralta, President and
 Chief Executive Officer and Chief Financial Officer

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