false 2024 FY 0001141964

 2024-03-31

 2025-01-09

 pcmc: MyOffizMember

 pcmc: MyOffizMember

 pcmc: PromissoryNoteMember

 2016-09-30

 pcmc: PromissoryNoteMember

 2020-08-03

 UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

 Washington, D.C. 20549

 FORM 10-K

 (Mark One)

 x

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

 for the fiscal year ended September 30, 2024

 or

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

 Commission File No. 333-21436

 (Exact name of registrant as specified in its charter)

 PUBLIC CO MANAGEMENT CORP

 Nevada

 88-0493734

 (State or other jurisdiction of incorporation or organization)

 (I.R.S. Employer Identification No.)

 9340 Wilshire Boulevard, Suite 203,
 Beverly Hills, CA 90212

 (Address of principal executive offices,
Zip Code)

 310 862.1957

 (Registrant's telephone number,
including area code)

 __________________________________

 (Former address, if changed since last
report)

 Title of each class

 Trading

Symbol(s)

 Name of each exchange on

which registered

 Common Stock, $0.001 par value per share

 PCMC

 OTC Market

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

mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes
x No

mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act x
 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. x
 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
x No

 Indicate by check mark whether the registrant is a large accelerated filer, an accelerated
filer, a non-accelerated filer, 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

 x

 Emerging growth company

 If an emerging
growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any
new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.

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.

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).

mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). x Yes
 No

 The
aggregate market value of the voting and non-voting common equity held by non-affiliates of the registrant as of March 31, 2024, the
last business day of the registrant's most recently completed second fiscal quarter, was $ 1,313,135 based on the closing price of $ 0.11 per share as reported on the OTC Markets as of that date.

 As of January 10, 2025, the registrant had 34,276,816 shares
of Common Stock outstanding.

 Item

 Description

 Page

 ITEM 1.

 Business

 ITEM 1A.

 Risk Factors

 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 Operation

 ITEM 8.

 Financial Statements and Supplementary Data

 ITEM 9.

 Changes in and Disagreements With Accountants on Accounting and Financial Disclosure

 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

 CAUTIONARY STATEMENT
REGARDING FORWARD-LOOKING

 STATEMENTS AND INFORMATION

 This Annual Report on
Form 10-K, the other reports, statements, and information that we have previously filed or that we may subsequently file with the Securities
and Exchange Commission ("SEC") and public announcements that we have previously made or may subsequently make include, may
include, incorporate by reference or may incorporate by reference certain statements that may be deemed to be "forward-looking statements"
within the meaning of the Private Securities Litigation Reform Act of 1995 and are intended to enjoy the benefits of said Act. Unless
the context is otherwise, the forward-looking statements included or incorporated by reference in this Form 10-K and those reports, statements,
information and announcements address activities, events or developments that Public Company Management Corporation (hereinafter referred
to as "we," "us," "our," or "Company") expects or anticipates, will or may occur in the
future. In this Annual Report, forward-looking statements are identified by the words such as "anticipate," "plan,"
"believe," "expect," "estimate," and the like. Forward-looking statements involve future risks and
uncertainties, there are factors that could cause actual results or plans to differ materially from those expressed or implied. These
statements are subject to known and unknown risks, uncertainties, and other factors that could cause the actual results to differ materially
from those contemplated by the statements. The forward-looking information is based on a range of factors and is derived using numerous
assumptions. A reader, whether investing in the Company's securities or not, should not place undue reliance on these forward-looking
statements, which apply only as of the date of this Annual Report. Any safe harbor provisions under the federal securities law may not
apply to an issuer that issues penny stock. The Company does not assume any obligation to update any forward-looking statements to reflect
events or circumstances after the date of this Annual Report except as required by applicable law.

 ITEM 1. BUSINESS.

 General Background of the Company

 Public Company Management Corporation (the "Company")
was incorporated under the name of MyOffiz, Inc. on October 26, 2000, under the laws of the State of Nevada. On November 6, 2004, the
Company changed its name from MyOffiz, Inc. to Public Company Management Corporation.

 The Company was a management consulting firm that
educated and assisted small businesses to improve their management, corporate governance, regulatory compliance, and other business processes,
with a focus on capital market participation. The Company did intend to provide solutions to clients at various stages of the business
lifecycle by:

 Educational products to improve business processes
or explore entering the capital markets;

 Startup consulting to early-stage companies planning
for growth;

 Management consulting to companies seeking to
enter the capital markets via self-underwriting or direct public offering or to move from one capital market to another; and

 Compliance services to fully reporting, publicly
traded companies.

 The Company generated revenues primarily from
consulting services that we provided to private company clients seeking to become fully reporting, publicly traded companies. The Company
also generated revenue from regulatory compliance services that the Company was providing to public company clients that are required
to file periodic and other reports with the SEC. The Company would be paid for these services for a flat fee consisting of cash and restricted
shares of the Company's clients common stock.

 The Company provided its services primarily through
GoPublicToday.com, Inc., Pubco WhitePapers, Inc., Public Company Management Services, Inc. and Nevada Management Corporation, Inc., subsidiaries
of the Company.

 Predicated upon the economic recession of 2008,
commencing with the subprime mortgage crisis and bank crisis, the stock market plummeted, erasing wealth, i.e., foreclosures continued
to rise, and this housing bust caused the stock market to dive and eventually crash in September 2008, ultimately losing more than half
its value. At that time and prior, the Company faced competition from a large number of consulting firms, investment banks, venture capitalists,
merchant banks, financial advisors and other similar management consulting and regulatory compliance services firms. With the lack of
companies to raise funds in the marketplace and the intense competition in every aspect of the Company's business, and particularly
from other firms which offer management, compliance, and other consulting services to private and public companies, we were unable to
operate profitably.

 As of October 1, 2012, and thereafter, the Company
can be defined as a "shell" company, whose sole purpose at this time is to locate and consummate a merger or acquisition with
a private entity. The Company currently intends to seek to acquire assets or shares of an entity actively engaged in business which generates
revenues in exchange for its securities. On August 16, 2024, the Company had entered a non-binding letter
of intent with DACTA SG Pte. Ltd., a Singapore corporation ("Dacta"). The letter of intent had contemplated that the Company
would enter into a business combination with the stakeholders or equity holders in Dacta with a change of control and served as an outline
of the proposed principal terms and conditions regarding the transaction. The letter of intent was subject to the execution of a definitive
agreement and contemplated that each party would conduct a business, financial, and legal due diligence investigation of the other, each
to their satisfaction. As of the date hereof, among other pending and unsatisfied due diligence, the Company has not satisfied itself
that the financial statements and schedules of Dacta comply with the financial reporting requirements under the Exchange Act. Other
than this letter of intent, the Company has no acquisitions in mind and has not entered into any negotiations regarding an acquisition.
The Company's officer and director has not engaged in any preliminary contact or discussions with any representative of any other company
regarding the possibility of an acquisition or merger between the Company and such other company as of the date hereof. The majority shareholder
has had preliminary negotiations that may or would result in a change in control.

 General Overview

 Covid-19.

 The coronavirus disease (COVID-19) pandemic has
adversely affected, and other events (such as a significant outbreak of variations thereof or other infectious diseases could adversely
affect), the economies and financial markets worldwide, and the business of any potential target business with which we consummate an
initial business combination could be materially and adversely affected. Furthermore, we may be unable to complete an initial business
combination if concerns relating to COVID-19 restrict travel, limit the ability to have meetings with potential investors
or the target company's personnel, vendors and services providers are unavailable to negotiate and consummate a transaction in a
timely manner. The extent to which COVID-19 impacts our search for an initial business combination will depend on future developments,
which are highly uncertain and cannot be predicted, including added information which may emerge concerning the severity of COVID-19 and
the actions to contain COVID-19 or treat its impact, among others.

 If there are any disruptions posed by
COVID-19, our ability to consummate an initial business combination, or the operations
of a target business with which we ultimately consummate an initial business combination, may be materially adversely affected. In
addition, our ability to consummate a transaction may be dependent on our ability to raise additional equity and debt financing
which may be impacted by COVID-19 and other events, including as a result of increased market volatility, decreased market
liquidity in third-party financing being unavailable on terms acceptable to us or at all.

 Further, any disruptions have negatively
affected the stock market and investor sentiment. The perceived value of the Company and the price of our common stock may be
affected as investors favor and seek less volatile or traditional companies (or assume more risk) during the times of market
uncertainty and instability. It is currently difficult to estimate with any certainty how long the pandemic and the effect
on the economy will continue and its effect on the ability of the Company to locate and consummate a merger or acquisition or
business combination with a private entity.

 Russia Ukraine Conflict.

 The extent to which the Russia Ukraine conflict
impacts our search for an initial business combination will depend on future developments, which are highly uncertain, cannot be predicted
and may include but are not limited to the potential effect of bans, sanction programs, additional licensing requirements, and/or boycotts
as they may have an effect on the merger or acquisition or business combination with a private entity. The degree of uncertainty surrounding
an existing or escalating conflict is uncertain and cannot be predicted, including added information which may emerge concerning the conflict
and its impact. We have no basis to evaluate the possible risks of the Russia Ukraine conflict.

 Israel Hamas Conflict.

 The extent to which the armed conflict between
Israel and Hamas-led Palestinian may impact our search for an initial business combination will depend on future developments, which are
highly uncertain, cannot be predicted and may include but are not limited the potential effect of bans, sanction programs, additional
licensing requirements, and/or boycotts as they may have an effect on the merger or acquisition or business combination with a private
entity.

 Syria Unrest.

 The
extent of the ongoing unrest in Syria, marked by the recent collapse of Bashar al-Assad's regime and the subsequent power struggles,
has created a highly volatile environment and may impact our search for an initial business combination. Syria grapples with the
aftermath of conflict and the need for extensive reconstruction. International sanctions, the loss of key economic sectors like oil
and agriculture, and the displacement of millions of people may further complicate the economic recovery and creates uncertainty
that may have an effect on the merger or acquisition or business combination with a private entity.

 Climate-Related Issues.

 The extent to which the Company may be required
to make certain climate-related disclosures in connection with the business of any potential target business is unknown; however, the
Company may be required to provide information about climate-related risks that are reasonably likely to have a material impact on the
target business, its results of operations, or financial condition, and may be required to provide certain climate-related financial statement
metrics in a note to the audited financial statements. We have no basis to evaluate the climate and climate related risks. The degree
of uncertainty and impact cannot be predicted.

 Cybersecurity Issues.

 The extent to which the Company may be required
to make certain cybersecurity related disclosures in connection with the business of any potential target business is unknown; however,
the target business may have products, services and systems used, including customer or third-party operations, or involve the storage,
processing and transmission of sensitive data, including valuable intellectual property, other proprietary or confidential data, regulated
data, and personal information of employees, customers and others. These risks are reasonably likely to have a material impact on the
target business, its results of operations, or financial condition, and may be required to provide certain cybersecurity related financial
statement metrics in a note to the audited financial statements. We have no basis to evaluate the cybersecurity risks. The degree of uncertainty
and impact cannot be predicted.

 Company is a Shell Company with Penny Stock.

 At present, the Company is a development stage
company with no revenues, nominal assets and no specific business plan or purpose. The Company's business plan is to seek new business
opportunities or to engage in a merger or acquisition with an unidentified company. As a result, the Company is a shell company. Rule
405 and 12b-2 of the Exchange Act defines a shell company as an issuer that that has no or nominal operations and either (i) no or nominal
assets, (ii) assets consisting solely of cash and cash equivalents; or (iii) assets consisting of any amount of cash and cash equivalents
and nominal other assets.

 The Company's common stock is a "penny
stock," as defined in Rule 3a51-1 promulgated by the SEC under the Exchange Act. The penny stock rules require a broker-dealer,
prior to a transaction in penny stock not otherwise exempt from the rules, to deliver a standardized risk disclosure document that provides
information about penny stocks and the nature and level of risks in the penny stock market. These disclosure rules have the effect of
reducing the level of trading activity in the secondary market for a stock that becomes subject to the penny stock rules. So long as the
common stock of the Company is subject to the penny stock rules, it may be more difficult to sell the Company's common stock.

 A shell issuer may also be a blank check company
or a blind pool company, a company in the developmental stage, any company that has no specific business plan or purpose, or a company
that has as its business plan to merge with or acquire an unidentified third property. Accordingly, the Company may be required, under
current and proposed new rules and amendments of the SEC, to provide enhanced disclosures for investor protection in the event that we
engage in a merger or acquisition with an unidentified company substantially similar to those required in registration statements for
an initial public offering.

 Effect of Amended Rule 15c2-11 on the Company's
securities.

 The SEC released and published a Final Rulemaking
on Publication or Submission of Quotations without Specified Information amending Rule 15c2-11 under the Exchange Act ("Rule 15c2-11,"
the "Amended Rule 15c2-11"). To be eligible for public quotations on an ongoing basis, Amended Rule 15c2-11's modified the "piggyback
exemption" that required that (i) the specified current information about the company is publicly available, and (ii) the security
is subject to a one-sided (i.e., a bid or offer) priced quotation, with no more than four business days in succession without a quotation.
Under Amended Rule 15c2-11, shell companies like the Company (and formerly suspended securities) may only rely on the piggyback exemption
in certain limited circumstances. The Amended Rule 15c2-11 requires, among other requirements, that a broker-dealer has a reasonable basis
for believing that information about the issuer of securities is accurate. The Amended Rule 15c2-11 has effected shell issuers and SPACs.
Our security holders may find it more difficult to deposit common stock with a broker-dealer, and if deposited, it may be more difficult
to trade the securities on the OTC Markets Group, Inc. Pink Open Market Platform ("Pink Sheets"). On March 28, 2023, broker-dealers
may no longer be able to publish proprietary quotes in the shell issuer. The security may, however, be the subject of unsolicited
customer quotations. The Company intends to provide the specified current information under the Exchange Act, but there is no assurance
that a broker-dealer will accept our common stock or if accepted, that the broker-dealer will rely on our disclosure of the specified
current information.

 Unavailability of Rule 144 for Resale.

 Rule 144(i) "Unavailability to Securities
of Issuers With No or Nominal Operations and No or Nominal Non-Cash Assets" provides that Rule 144 is not available for the resale
of securities initially issued by an issuer that is a shell company. We have identified our company as a shell company and, therefore,
the holders of our securities may not rely on Rule 144 to have the restriction removed from their securities without registration or until
the Company is no longer identified as a shell company and has filed all requisite periodic reports under the Exchange Act for the period
of twelve (12) months.

 As a result of our classification as a shell company,
our investors are not allowed to rely on the "safe harbor" provisions of Rule 144, promulgated pursuant to the Securities
Act of 1933, as amended ("Securities Act"), so as not to be considered underwriters in connection with the sale of our securities
until one year from the date that we cease to be a shell company. This will likely make it more difficult for us to attract additional
capital through subsequent unregistered offerings because purchasers of securities in such unregistered offerings will not be able to
resell their securities in reliance on Rule 144, a safe harbor on which holders of restricted securities usually rely to resell securities.

 Business Objectives of the Company

 From October 1, 2012 until September 30, 2020,
the Company had no or limited business operations. Since October 1, 2020, current management (which includes participation by our majority
shareholder) has determined to direct its efforts and limited resources to pursue potential new business opportunities. The Company's
purpose is to seek, investigate and, if such investigation warrants, acquire an interest in business opportunities presented to it by
persons or firms who or which desire to seek the perceived advantages of an issuer who has complied with the Exchange Act. The Company
will not restrict its search to any specific business, industry, or geographical location and the Company may participate in a business
venture of virtually any kind or nature and we have not established any particular criteria upon which we consider a business opportunity.
This discussion of the proposed business herein is purposefully general and is not meant to be restrictive of the Company's virtually
unlimited discretion to search for and enter into potential business opportunities. Management anticipates that it may be able to participate
in only one potential business venture because the Company has nominal assets and limited financial resources.

 Effecting a Business Combination

 Prospective investors in the Company's common
stock will not have an opportunity to evaluate the specific merits or risks of any of the one or more business combinations that we may
undertake. A business combination may involve the acquisition of or merger with a company which needs to raise substantial additional
capital by means of being a publicly trading company, while avoiding what it may deem to be adverse consequences of undertaking a public
offering itself. These include time delays, significant expense, voting control issues and compliance with various Federal and State securities
laws.

 Management (which may also include the majority
shareholder of the Company) would have substantial flexibility in identifying and selecting a prospective new business opportunity. The
Company is dependent on the judgment of its management in connection with this process. There are many criteria that management may deem
relevant. In connection with an evaluation of a prospective or potential business opportunity, management may be expected to conduct a
due diligence review. A business combination may involve a company which may be financially unstable or in its early stages of development
or growth.

 The time and costs required to pursue new business
opportunities, which includes negotiating and documenting relevant agreements and preparing requisite documents for filing pursuant to
applicable securities laws, cannot be ascertained with any degree of certainty. Further, management intends to devote such time as we
deem necessary to carry out the Company's affairs. The exact length of time required for the pursuit of any new potential business
opportunities is uncertain. No assurance can be made that we will be successful in our efforts.

 The Company intends to conduct its activities
so as to avoid being classified as an "Investment Company" under the Investment Company Act of 1940, and therefore avoid application
of the costly and restrictive registration and other provisions of the Investment Company Act of 1940 and the regulations promulgated
thereunder.

 Effect of Amended Rule 15c2-11 on the Company's
securities.

 The SEC released and published a Final Rulemaking
on Publication or Submission of Quotations without Specified Information amending Rule 15c2-11 under the Exchange Act ("Rule 15c2-11,"
the "Amended Rule 15c2-11"). To be eligible for public quotations on an ongoing basis, Amended Rule 15c2-11's modified the "piggyback
exemption" that required that (i) the specified current information about the company is publicly available, and (ii) the security
is subject to a one-sided (i.e. a bid or offer) priced quotation, with no more than four business days in succession without a quotation.
Under Amended Rule 15c2-11, shell companies like the Company (and formerly suspended securities) may only rely on the piggyback exemption
in certain limited circumstances. The Amended Rule 15c2-11 will require, among other requirements, that a broker-dealer has a reasonable
basis for believing that information about the issuer of securities is accurate. Our security holders may find it more difficult to deposit
common stock with a broker-dealer, and if deposited, more difficult to trade the securities on the Pink Sheets. The Company intends to
provide the specified current information under the Exchange Act but there is no assurance that a broker-dealer will accept our common
stock or if accepted, that the broker-dealer will rely on our disclosure of the specified current information.

 Unavailability of Rule 144 for Resale.

 Rule 144(i) "Unavailability to Securities
of Issuers With No or Nominal Operations and No or Nominal Non-Cash Assets" provides that Rule 144 is not available for the resale
of securities initially issued by an issuer that is a shell company. We have identified our company as a shell company and, therefore,
the holders of our securities may not rely on Rule 144 to have the restriction removed from their securities without registration or until
the Company is no longer identified as a shell company and has filed all requisite periodic reports under the Exchange Act for the period
of twelve (12) months.

 As a result of our classification as a shell company,
our investors are not allowed to rely on the "safe harbor" provisions of Rule 144, promulgated pursuant to the Securities
Act of 1933, as amended ("Securities Act"), so as not to be considered underwriters in connection with the sale of our securities
until one year from the date that we cease to be a shell company. This will likely make it more difficult for us to attract additional
capital through subsequent unregistered offerings because purchasers of securities in such unregistered offerings will not be able to
resell their securities in reliance on Rule 144, a safe harbor on which holders of restricted securities usually rely to resell securities.

 Very Limited Liquidity of our Common Stock.

 Our common stock occasionally trades and there is a very limited active market in our common stock. As a result, there is only limited liquidity in our common stock.

 ITEM 1A. RISK FACTORS.

 Forward-Looking Statements

 This Annual Report on Form 10-K contains forward-looking
statements that are based on current expectations, estimates, forecasts and projections about us, our future performance, the market in
which we operate, our beliefs and our management's assumptions. In addition, other written or oral statements that constitute forward-looking
statements may be made by us or on our behalf. Words such as "expects," "anticipates," "goals," "intends,"
"plans," "believes," "seeks," "estimates," variations of such words and similar expressions
are intended to identify such forward-looking statements. These statements are not guarantees of future performance and involve certain
risks, uncertainties and assumptions that are difficult to predict or assess. Therefore, actual outcomes and results may differ materially
from what is expressed or forecast in such forward-looking statements.

 Any investment in our shares of common stock involves
a high degree of risk. You should carefully consider the following information about these risks, together with the other information
contained in this Annual Report before you decide to invest in our common stock. Each of the following risks may materially and adversely
affect our business objective, plan of operation and financial condition. These risks may cause the market price of our common stock to
decline, which may cause you to lose all or a part of the money you invested in our common stock. We provide the following cautionary
discussion of risks, uncertainties, and possible assumptions relevant to our business plan. In addition to other information included
in this Annual Report, the following factors should be considered in evaluating the Company's business and future prospects.

 Risks Related to the Company

 The Company has not identified a target
business.

 The Company's effort in identifying a prospective
target business will not be limited to a particular industry and the Company may acquire a business in any industry management deems appropriate.
To date, the Company has only selected one target business on which to concentrate our search for a business combination. While the Company
intends to focus on target businesses in the United States, we are not limited to U.S. entities and may consummate a business combination
with a target business outside of the United States. Accordingly, there is no basis for investors in the Company's common stock
to evaluate the possible merits or risks of the target business or the particular industry in which we may operate.

 To the extent we effect a business combination
with a financially unstable company or an entity in its early stage of development or growth, including entities without established records
of sales or earnings, we may be affected by numerous risks inherent in the business and operations of financially unstable and early stage
or potential emerging growth companies. In addition, to the extent that we effect a business combination with an entity in an industry
characterized by an elevated level of risk, we may be affected by the currently unascertainable risks of that industry. An extremely high
level of risk frequently characterizes many industries which experience rapid growth. In addition, although the Company's management
will endeavor to evaluate the risks inherent in a particular industry or target business, we cannot assure you that we will properly ascertain
or assess all significant risk factors.

 Sources of target businesses.

 Management anticipates that target business candidates
will be brought to our attention from various unaffiliated sources, including securities broker-dealers, investment bankers, venture capitalists,
bankers, and other members of the financial community, who may present solicited or unsolicited proposals. Our management may also bring
to our attention target business candidates. While we do not presently anticipate engaging the services of professional firms that specialize
in business acquisitions on any formal basis, we may engage these firms in the future, in which event we may pay a finder's fee
or other compensation in connection with a business combination. In no event, however, will we pay management any finder's fee or
other compensation for services rendered to us prior to or in connection with the consummation of a business combination.

 Selection of a target business and structuring
of a business combination.

 Repository Services LLC owns 70.3% of the issued
and outstanding shares of common stock of the Company and will have broad flexibility in identifying and selecting a prospective target
business. In evaluating a prospective target business, our management will consider, among other factors, the following:

 financial condition and results of operation of the target company;

 growth potential;

 experience and skill of management and availability of additional personnel;

 capital requirements;

 competitive position;

 stage of development of the products, processes, or services;

 degree of current or potential market acceptance of the products, processes, or services;

 proprietary features and degree of intellectual property or other protection of the products, processes, or services;

 regulatory environment of the industry; and

 costs associated with effecting the business combination.

 These criteria are not intended to be exhaustive.
Any evaluation relating to the merits of a particular business combination will be based, to the extent relevant, on the above factors
as well as other considerations deemed relevant by our management in effecting a business combination consistent with our business objective.
In evaluating a prospective target business, we will conduct a due diligence review which will encompass, among other things, meetings
with incumbent management and inspection of facilities, as well as review of financial and other information which will be made available
to us.

 We will endeavor to structure a business combination
so as to achieve the most favorable tax treatment to us, the target business and both companies' stockholders. However, there can
be no assurance that the Internal Revenue Service or applicable state tax authorities will necessarily agree with the tax treatment of
any business combination we consummate.

 The time and costs required to select and evaluate
a target business and to structure and complete the business combination cannot presently be ascertained with any degree of certainty.
Any costs incurred with respect to the identification and evaluation of a prospective target business with which a business combination
is not completed will result in a loss to us.

 Probable lack of business diversification.

 While we may seek to effect business combinations
with more than one target business, it is more probable that we will only have the ability to effect a single business combination, if
at all. Accordingly, the prospects for our success may be entirely dependent upon the future performance of a single business. Unlike
other entities which may have the resources to complete several business combinations with entities operating in multiple industries or
multiple areas of a single industry, it is probable that we will lack the resources to diversify our operations or benefit from the possible
spreading of risks or offsetting of losses. By consummating a business combination with only a single entity, our lack of diversification
may subject us to numerous economic, competitive, and regulatory developments, any or all of which may have a substantial adverse impact
upon the particular industry in which we may operate subsequent to a business combination, and result in our dependency upon the development
or market acceptance of a single or limited number of products, processes, or services.

 Limited ability to evaluate the target business'
management.

 We cannot assure you that our assessment of the
target business' management will prove to be correct. In addition, we cannot assure you that the future management will have the
necessary skills, qualifications, or abilities to manage a public company intending to embark on a program of business development. Furthermore,
the future role of our director, if any, in the target business cannot presently be stated with any certainty.

 While it is possible that our director will remain
associated in some capacity with us following a business combination, it is unlikely that she will devote her full efforts to our affairs
subsequent to a business combination. Moreover, we cannot assure you that our director will have experience or knowledge relating to the
operations of the particular target business.

 Following a business combination, we may seek
to recruit additional managers to supplement the incumbent management of the target business. We cannot assure you that we will have the
ability to recruit additional managers, or that additional managers will have the requisite skills, knowledge, or experience necessary
to enhance the incumbent management.

 Our auditors have expressed substantial
doubt about our ability to continue as a going concern.

 Our audited financial statements for the years
ended September 30, 2024, and 2023 were prepared using the assumption that we will continue our operations as a going concern. Our independent
accountants in their audit report have expressed substantial doubt about our ability to continue as a going concern. Our operations are
dependent on our ability to raise sufficient capital or complete business combination as a result of which we become profitable. Our financial
statements do not include any adjustments that may result from the outcome of this uncertainty. There is not enough cash on hand to fund
our administrative expenses and operating expenses for the next twelve months. Therefore, we may be unable to continue operations in the
future as a going concern. If we cannot continue as a viable entity, our stockholders may lose some or all of their investment in the
Company's shares of common stock.

 Competition.

 In identifying, evaluating, and selecting a target
business, we expect to encounter intense competition from other entities having a business objective similar to ours. Many of these entities
are well established and have extensive experience identifying and effecting business combinations, either directly or through affiliates.
Many if not virtually most of these competitors possess far greater financial, human, and other resources compared to our resources. While
we believe that there are numerous potential target businesses that we may identify, our ability to compete in acquiring certain of the
more desirable target businesses will be limited by our limited financial and human resources. Our inherent competitive limitations are
expected by management to give others an advantage in pursuing the acquisition of a target business that we may identify and seek to pursue.
Further, any of these limitations may place us at a competitive disadvantage in successfully negotiating a business combination. Our management
believes, however, that our status as a reporting public entity with potential access to the United States public equity markets may give
us a competitive advantage over certain privately held entities having a similar business objective in acquiring a desirable target business
with growth potential on favorable terms.

 If we succeed in effecting a business combination,
there will be, in all likelihood, intense competition from existing competitors of the business we acquire. In particular, certain industries
which experience rapid growth frequently attract an increasingly larger number of competitors, including those with far greater financial,
marketing, technical and other resources than the initial competitors in the industry in which we seek to operate. The degree of competition
characterizing the industry of any prospective target business cannot presently be ascertained. We cannot assure you that, subsequent
to a business combination, we will have the resources to compete effectively, especially to the extent that the target business is in
a high-growth industry.

 Employee.

 Quynh Hoa T. Tran, our Chief Executive Officer,
is our sole executive officer. Quynh Hoa T. Tran is not obligated to devote any specific number of hours per week and, in fact, intends
to devote only as much time as she deems necessary to administer the Company's affairs until such time as a business combination
is consummated. The amount of time she will devote in any time period will vary based on the availability of suitable target businesses
to investigate. We do not intend to have any full-time employees prior to the consummation of the business combination.

 Conflicts of Interest.

 Repository Services LLC has no fiduciary duties or contractual obligations,
other than to its members and as a majority shareholder in the Company, to any third-party entities. Quynh Hoa T. Tran's business
activities do not create any fiduciary duties to any third parties, and she has no contractual obligation that may be deemed to be or
give rise to a conflict of interest. To avoid future conflict of interests, management and the related third-party entites have determined
that they will not be associated or be affiliated with entities engaged in business activities similar to those which Quynh Hoa T. Tran
is active. Future business activities of the Company's management, which may include business activities similar to those of a potential
business combination, may result in potential or perceived conflicts of interest.

 Specialty Capital Lenders LLC (and its managers
and members) is not required to commit its full-time efforts to the Company's affairs; accordingly, they will have conflicts of
interest in allocating management time among their various business activities, including identifying potential business combinations
and monitoring the related due diligence. As a result, pursuing new business opportunities may require a longer period of time than if
management would devote full time to the Company's affairs. Management has not identified and is not currently negotiating a new
business opportunity for us.

 In the event that more than one business opportunity
is presented to the Company, management may have differences of opinion in determining which particular business opportunity should be
first presented or considered. In the event that the Company's management has future business affiliations (coupled with a fiduciary
duty to the business affiliation), management may have legal obligations to present certain business opportunities to multiple entities.
In the event that a conflict of interest shall arise, management will consider factors such as reporting status, availability of audited
financial statements, current capitalization, and the laws of jurisdiction.

 The personal and financial interests of management
may influence their motivation in timely identifying and selecting a target business and completing a business combination. Consequently,
management's discretion in identifying and selecting a suitable target business may result in a conflict of interest when determining
whether the terms, conditions and timing of a particular business combination are appropriate and in the best interest of our shareholders.
If this were the case, it would be a breach of their fiduciary duties to us, and we might have a claim against the participating member
of management. However, we might not ultimately be successful in any claim we may make against them for such reasons.

 Company's management intends to be proactive in
identifying and eliminating any conflicts of interest. However, the Company believes its management will act in what we believe will be
in the best interests of the shareholders. The Company will not enter into a transaction with a target business that is affiliated with
management or where there is an actual conflict of interest.

 The Company has a limited operating history
and limited resources.

 The Company's operations have been limited
to seeking a potential business combination and has had no revenues from operations. Investors will have no basis upon which to evaluate
the Company's ability to achieve the Company's business objective, which is to effect a merger, capital stock exchange and/or
acquire an operating business. The Company will not generate any revenues until, at the earliest, after the consummation of a business
combination or acquiring an operating business.

 Our auditors have expressed substantial doubt about our ability
to continue as a going concern.

 As of September 30, 2024, we had $58,766 in cash
and an accumulated deficit of $5,550,843. Our audited financial statements for the years ended September 30, 2024 and September 30, 2023
were prepared using the assumption that we will continue our operations as a going concern. Our independent accountants in their audit
report have expressed substantial doubt about our ability to continue as a going concern. Our operations are dependent on our ability
to raise sufficient capital or complete business combination as a result of which we become profitable. Our financial statements do not
include any adjustments that may result from the outcome of this uncertainty.

 There may not be enough cash on hand to fund our
administrative expenses and operating expenses for the next twelve months. Therefore, we may be unable to continue operations in the future
as a going concern. If we cannot continue as a viable entity, our stockholders may lose some or all of their investment in the Company's
shares of common stock.

 Since the Company has not yet selected a
target business with which to complete a business combination, the Company is unable to ascertain the merits or risks associated with
any particular business or even the broader target industry.

 Since the Company has not yet identified a particular
industry or prospective target business, there is no basis for investors to evaluate the possible merits or risks of the target business
which the Company may acquire. If the Company completes a business combination with a financially unstable company or an entity in its
development stage, the Company may be affected by numerous risks inherent in the operations of those entities. Although the Company's
management intends to evaluate the risks inherent in a particular industry or target business, the Company cannot assure you that we will
properly ascertain or assess all of the significant risk factors. There can be no assurance that any prospective business combination
will benefit shareholders or prove to be more favorable to shareholders than any other investment that may be made by shareholders and
investors.

 Unspecified and unascertainable risks.

 There is no basis for shareholders to evaluate
the possible merits or risks of a potential business combination. To the extent that the Company effects a business combination with a
financially unstable operating company or an entity that is in its early stage of development or growth, the Company will become subject
to numerous risks. If the Company effects a business combination with an entity in a high-risk industry, the Company will become subject
to the currently unascertainable risks of that industry. Although management will endeavor to evaluate the risks inherent in a particular
business or industry, there can be no assurance that management will properly ascertain or assess all such risks that the Company perceived
at the time of the consummation of a business combination.

 It is likely that the Company's current
sole officer and director will resign upon consummation of a business combination and the Company will have only limited ability to evaluate
the management of the target business.

 The Company's ability to successfully effect
a business combination will be dependent upon the efforts of the Company's management. The future role of management in the target
business cannot presently be ascertained. Although it is possible that management may remain associated with the target business following
a business combination, it is likely that the management of the target business will remain in place. Although the Company intends to
closely scrutinize the management of a target business in connection with evaluating the desirability of effecting a business combination,
the Company cannot assure you that the Company's assessment of management will prove to be correct.

 Dependence on key personnel.

 The Company is dependent upon the continued services
of management. To the extent that her services become unavailable, the Company will be required to obtain other qualified personnel and
there can be no assurance that we will be able to recruit qualified persons upon acceptable terms.

 The Company's sole officer and director
may allocate her time to other businesses activities, thereby causing conflicts of interest as to how much time to devote to the Company's
affairs. This could have a negative impact on the Company's ability to consummate a business combination in a timely manner, if
at all.

 The Company's officer and director is not
required to commit her full time to the Company's affairs, which may result in a conflict of interest in allocating her time between
the Company's business and other businesses. The Company does not intend to have any full-time employees prior to the consummation
of a business combination. Management of the Company is engaged in other business endeavors and is not obligated to contribute any specific
number of her hours per week to the Company's affairs.

 If Quynh Hoa T. Tran's other business affairs
require her to devote more time to such affairs, it could limit her ability to devote time to the Company's affairs and could have
a negative impact on the Company's ability to consummate a timely business combination. The Company does not believe that her other
business affairs interfere with her duties as an officer and director, but remotely could disturb her immediate performance of assumed
duties, if any. Furthermore, we do not have an employment agreement with Quynh Hoa T. Tran.

 The Company may be unable to obtain additional
financing, if and when required, to complete a business combination or to fund the operations and growth of the business combination target,
which could compel the Company to restructure a potential business combination transaction or to entirely abandon a particular business
combination.

 If we require funds for a particular business combination, because of the size of the business combination or otherwise,
we may be required to seek additional financing, which may or may not be available a terms and conditions satisfactory to the Company,
if at all. To the extent that additional financing proves to be unavailable when and if needed to consummate a particular business combination,
we would be compelled to restructure the transaction or abandon that particular business combination and seek an alternative target business
candidate. In addition, if we consummate a business combination, we may require additional financing to fund the operations or growth
of the target business. The failure to secure additional financing could have a material adverse effect on the continued development or
growth of the target business. The Company's officer, director or stockholders are not required to provide any financing to us in
connection with or after a business combination.

 It is probable that the Company will only
be able to enter into one business combination, which will cause us to be solely dependent on such a single business and a limited number
of products or services.

 It is probable that the Company will enter into
a business combination with a single operating business. Accordingly, the prospects for the Company's success may be solely dependent
upon the performance of a single operating business, or dependent upon the development or market acceptance of a single or limited number
of products or services. If this occurs, the Company will not be able to diversify the Company's operations or benefit from the
possible spreading of risks or offsetting of losses, unlike other entities which may have the resources to complete several business combinations
in different industries or different areas of a single industry.

 The Company has limited resources and there
is significant competition for business combination opportunities. Therefore, the Company may not be able to enter into or consummate
an attractive business combination.

 The Company expects to encounter intense competition
from other entities having a business objective similar to the Company's, including venture capital funds, leveraged buyout funds
and operating businesses competing for acquisitions. Many of these entities are well established and have extensive experience in identifying
and effecting business combinations directly or through affiliates. Many of these competitors possess greater technical, human, and other
resources than the Company does, and the Company's financial resources are limited when contrasted with those of many of its competitors.
While the Company believes that there are numerous potential target businesses that we could acquire, the Company's ability to compete
in acquiring certain sizable target businesses will be limited by the Company's limited financial resources and the fact that the
Company will use its common stock to acquire an operating business. This inherent competitive limitation gives others an advantage in
pursuing the acquisition of certain target businesses.

 Our present management most likely will
not remain after we complete a business combination.

 A business combination involving the
issuance of our common stock will, in all likelihood, result in the shareholders of the target company obtaining a
controlling interest in us. Any such business combination may require our management to sell or transfer all or a portion of the
Company's common stock held and/or have Quynh Hoa T. Tran resign as a member of the Board of Directors. The resulting change in our
control would result in a corresponding reduction in or elimination of any participation in our future affairs.

 Financing requirements to fund operations
associated with reporting obligations under the Exchange Act.

 The Company has no revenues and is dependent upon
the willingness of the Company's management to fund the costs associated with the reporting obligations under the Exchange Act,
other administrative costs associated with the Company's corporate existence and expenses related to the Company's business
objective. The Company is not likely to generate any revenues until the consummation of a business combination, at the earliest. The Company
believes that we will have available sufficient financial resources available from its management to continue to pay accounting and other
professional fees and other miscellaneous expenses that may be required until the Company commences business operations following a business
combination.

 The Company does not currently engage in any business
activities that provide cash flow. The costs of investigating and analyzing potential business combination candidates and preparing and
filing Exchange Act reports for what may be an unlimited period of time will be paid by our majority shareholder, notwithstanding the
fact that there is no written agreement to pay such costs. Repository Services LLC has informally agreed to pay the Company's expenses
in the form of advances that are unsecured, non-interest bearing. Specialty Capital Lenders LLC has agreed to provide financial accommodations
to the Company in an amount equal to $20,000, at the prevailing interest rate. As of the date hereof, there has been no advances made
by Specialty Capital Lenders LLC under the written agreement entered into on August 3, 2020. The Company intends to repay these advances
when we have the cash resources to do so.

 Based on Repository Services LLC and Specialty
Capital Lenders LLC commitment to fund our operations, we believe that we will be able to continue as a going concern until such time
as we conclude a business combination. During the next 12 months, we anticipate incurring costs related to filing of Exchange Act reports,
franchise fees, registered agent fees, legal fees, and accounting fees, and investigating, analyzing, and consummating an acquisition
or business combination. We estimate that these costs will range from fifteen thousand dollars to twenty-five thousand dollars per year,
and that we will be able to meet these costs as necessary through loans/advances Repository Services LLC or Specialty Capital Lenders
LLC or until we enter into a business combination.

 The Company's majority shareholder
has a 70.30% common stock equity interest in the Company and thus is in a position to totally influence certain actions requiring stockholder
vote.

 Management has no present intention to call for
an annual meeting of stockholders to elect new directors prior to the consummation of a business combination. As a result, our current
director will continue in office at least until the consummation of the business combination, subject to the desires of the majority shareholder.
If there is an annual meeting of stockholders for any reason, the Company's management has broad discretion regarding proposals
submitted to a vote by shareholders as a consequence of the majority shareholder's significant equity interest. Accordingly, the
Company's management will continue to exert substantial control at least until the consummation of a business combination.

 Broad discretion of management.

 Any person who invests in the Company's
common stock will do so without an opportunity to evaluate the specific merits or risks of any prospective business combination. As a
result, investors will be entirely dependent on the broad discretion and judgment of management in connection with the selection of a
prospective business combination. There can be no assurance that determinations made by the Company's management will permit us
to achieve the Company's business objectives.

 Reporting requirements may delay or preclude
a business combination.

 Sections 13 and 15(d) of the Exchange Act require
companies subject thereto to provide certain information about significant acquisitions, including certified financial statements for
the company acquired, covering one, two, or three years, depending on the relative size of the acquisition. The time and additional costs
that may be incurred by some target entities to prepare such statements may significantly delay or essentially preclude consummation of
an otherwise desirable acquisition by the Company. Acquisition prospects that do not have or are unable to obtain the required audited
statements may not be appropriate for acquisition so long as the reporting requirements of the Exchange Act are applicable.

 The Company will continue to be required to file
quarterly reports on Form 10-Q and annual reports on Form 10-K, which annual report must contain the Company's audited financial
statements. As a reporting company under the Exchange Act, following any business combination, we will be required to file a report on
Form 8-K, which report contains audited financial statements of the acquired entity. These audited financial statements must be filed
with the SEC within five (5) days following the closing of a business combination. While obtaining audited financial statements is typically
the responsibility of the acquired company, it is possible that a potential target company may be a non-reporting company with unaudited
financial statements. The time and costs that may be incurred by some potential target companies to prepare such audited financial statements
may significantly delay or may even preclude consummation of an otherwise desirable business combination. Acquisition prospects that do
not have or are unable to obtain the required audited statements may not be appropriate for acquisition because we are subject to the
reporting requirements of the Exchange Act.

 The Investment Company Act of 1940 creates
a situation wherein we would be required to register and could be required to incur substantial additional costs and expenses.

 Although we will be subject to regulation
under the Exchange Act, management believes the Company will not be subject to regulation under the Investment Company Act of 1940;
our present intent is we will not be engaged in the business of investing or trading in securities. In the event we
engage in a business combination that result in us holding passive investment interests in a number of entities, we could be subject
to regulation under the Investment Company Act of 1940. In such event, we would be required to register as an investment company and
could be expected to incur significant registration and compliance costs. We have obtained no formal determination from the SEC as
to the status of our Company under the Investment Company Act of 1940 and, consequently, any violation of such Act would subject us
to material adverse consequences.

 The Company has no "independent director,"
so actions taken, and expenses incurred by our officer and director on behalf of the Company will generally not be subject to "independent
review."

 Quynh Hoa T. Tran is the Company's sole
director. Although no compensation will be paid to her for services rendered prior to or in connection with a business combination, she
may receive reimbursement for out-of-pocket expenses incurred by her in connection with activities on the Company's behalf such
as identifying potential target businesses and performing due diligence on suitable business combinations. There is no limit on the amount
of these out-of-pocket expenses and there will be no review of the reasonableness of the expenses by anyone other than our board of directors,
which now consists of the one director who may seek reimbursement. Because our director will not be deemed "independent,"
we will not have the benefit of an independent director examining the propriety of expenses incurred on our behalf and subject to reimbursement.
Although the Company believes that all actions taken by our director on the Company's behalf will be in the Company's best
interests, the Company cannot assure the investor that this will actually be the case. If actions are taken, or expenses are incurred
that are actually not in the Company's best interests, it could have a material adverse effect on our business and plan of operation
and the price of our stock held by the public stockholders.

 Our present management most likely will
not remain after we complete a business combination.

 A business combination involving the issuance
of our common stock will, in all likelihood, result in the shareholders of a private company obtaining a controlling interest in us. Any
such business combination may require our management to sell or transfer all or a portion of the Company's common stock held and/or have
Quynh Hoa T. Tran resign as a member of the Board of Directors. The resulting change in our control would result in a corresponding reduction
in or elimination of any participation in our future affairs.

 At the time we do any business combination,
each shareholder will most likely hold a substantially lesser percentage ownership in the Company.

 Our current primary plan of operation is based
upon a business combination with a private concern that, in all likelihood, would result in the Company issuing securities to shareholders
of any such private company. The issuance of our previously authorized and unissued common stock would result in reduction in percentage
of shares owned by our present and prospective shareholders and may result in a change in our control or in our management.

 General Economic Risks.

 The Company's current and future business
objectives and plan of operation are dependent, in large part, on the state of the general economy and the current Covid 19 pandemic.
A continuation of a pandemic or adverse changes in economic conditions may adversely affect the Company's business objective and
plan of operation. These conditions and other factors beyond the Company's control include also but are not limited to regulatory
changes.

 Additional Risks Related to Our Common Stock

 The Company's shares of common stock
are traded from time to time on the OTC Pink Sheet Market.

 The Company's common stock is subject
to reporting of quotation on the OTC Markets Group, Inc. Pink Open Market Platform ("Pink Sheets") under the symbol
PCMC. There is currently only a limited trading market in the Company's shares. nor do we believe that any active trading
market has existed for the last 5 years. There can be no assurance that there will be an active trading market for our securities.
In the event that an active trading market commences, there can be no assurance as to the market price of our shares of common
stock, whether any trading market will provide liquidity to investors, or whether any trading market will be sustained.

 Very Limited Liquidity of our Common Stock.

 Broker-dealers provide reports for our common
stock to the Pink Sheets and there is a limited market in our common stock. As a result, there is only limited liquidity in our
common stock. Any investment in our common stock may result in the inability of an investor to liquidate any investment to cash in a
timely or cost-effective manner.

 Our common stock is subject to the Penny
Stock Rules of the SEC and the trading market in our common stock is limited, which makes transactions in our stock cumbersome and may
reduce the value of an investment in our common stock.

 The SEC has adopted Rule 3a51-1 which establishes
the definition of a "penny stock," for the purposes relevant to us, is any equity security that has a market price of less
than $ 5.00 per share or with an exercise price of less than $ 5.00 per share, subject to certain exceptions. For any transaction involving
a penny stock, unless exempt, Rule 15g-9 requires that a broker-dealer approve a person's account for transactions in penny stocks,
and the broker-dealer receive from the investor a written agreement to the transaction, setting forth the identity and quantity of the
penny stock to be purchased.

 In order to approve a person's account for
transactions in penny stocks, the broker-dealer must obtain financial information and investment experience objectives of the person,
make a reasonable determination that the transactions in penny stocks are suitable for that person, and the person has sufficient knowledge
and experience in financial matters to be capable of evaluating the risks of transactions in penny stocks.

 The broker-dealer must also deliver, prior to
any transaction in a penny stock, a disclosure schedule prescribed by the SEC relating to the penny stock market. Generally, broker-dealers
may be less willing to execute transactions insecurities subject to the "penny stock" rules. This may make it more difficult
for investors to dispose of our common stock and cause a decline in the market value of our stock.

 State blue sky registration; potential limitations
on resale of the Company's common stock.

 The holders of the Company's shares of common
stock registered under the Exchange Act and those persons who desire to purchase them in any trading market that may develop in the future,
should be aware that there may be state blue-sky law restrictions upon the ability of investors to resell the Company's securities.
Accordingly, investors should consider the secondary market for the Company's securities to be a limited one.

 Rule 144 Risks.

Shareholders who receive the Company's restricted securities in a business combination (and certain of our existing shareholders)
will not be able to sell our common stock in reliance on Rule 144 without registration until one year after we have completed our initial
business combination and complied with the rules and regulations of the SEC. Rule 144 is a non-exclusive safe harbor from the definition
of "underwriter" in Section 2(a)(11) of the Securities Act that applies to restricted securities. Restricted securities are
securities acquired in unregistered, private sales from the Company or from an affiliate of the Company. Control securities are those
held by an affiliate of the Company. An affiliate is a person, such as an executive officer, a director or large shareholder,
in a relationship of control with the issuer.

 Accordingly, subsection (i) to Rule 144 prohibits
or limits the resale (public) of the Company's common stock. Under Rule 144(i), one year needs to pass from the date the Company
ceased to be a shell company, files reports under the Exchange Act, and has filed the Form 10 type information on a Form 8-K. Further,
shareholders holding restricted securities may not be able to rely on Rule 144 to sell their stock until the Company is current on all
reports and other materials required to be filed with its filings for one year.

 Possible Issuance of Additional Securities.

 Our Articles of Incorporation, as amended, authorizes
the issuance of 500,000,000 shares of common stock, par value $ 0.001 and 50,000,000 shares of preferred stock. As of September 30, 2021,
September 30, 2023, September 30, 2023, and as of the date hereof, we had 34,276,816 shares of common stock issued and outstanding and
no shares of the preferred stock, par value $ 0.001 issued or outstanding. We may be expected to issue additional shares in connection
with our pursuit of new business opportunities and new business operations. To the extent that additional shares of common stock or preferred
stock are issued, our shareholders would experience dilution of their respective ownership interests. If we issue shares of common stock
and preferred stock, or either, in connection with our intent to pursue new business opportunities, a change in control of the Company
may be expected to occur. The issuance of additional shares of common stock may adversely affect the market price of our common stock,
in the event that an active trading market commences.

 Dividends unlikely.

 The Company does not expect to pay dividends for
the foreseeable future because we have no revenues or cash resources. The payment of dividends will be contingent upon the Company's
future revenues and earnings, if any, capital requirements and overall financial conditions. The payment of any future dividends will
be within the discretion of the Company's board of directors as then constituted. It is the Company's expectation that future
management following a business combination will determine to retain any earnings for use in its business operations and accordingly,
the Company does not anticipate declaring any dividends in the foreseeable future.

 ITEM 1B. UNRESOLVED STAFF COMMENTS.

 Not Applicable

 ITEM 2. PROPERTIES.

 The Company's corporate office is located
at 9340 Wilshire Boulevard, Suite 203, Beverly Hills, CA 90212 which space is provided to us on a rent-free basis by Repository Services
LLC. The Company believes that the office facilities are sufficient for the foreseeable future and this arrangement will remain until
we find a new business opportunity.

 ITEM 3. LEGAL PROCEEDINGS.

 There have been no legal
proceeding pending against the Company in the last ten (10) years There are no pending legal proceedings to which the Company is a party
or in which any director, officer or affiliate of the Company, any owner of record or beneficially of more than 5% of any class of voting
securities of the Company, or stockholder is a party adverse to the Company or has a material interest adverse to the Company.

 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
Markets Group Inc. Pink Sheet Market under the symbol PCMC. There is no market for our preferred stock, and none have been issued and
are outstanding. For the periods indicated, the following table sets forth the high and low bid prices per share of common stock. The
prices below represent inter-dealer quotations without retail markup, markdown, or commission and may not necessarily represent actual
transactions.

 Price Range

 Commencement Period

 High

 Low

 Fiscal Year Commencing October 1, 2021

 First Quarter

 0.350

 0.135

 Second Quarter

 0.239

 0.062

 Third Quarter

 0.220

 0.136

 Fourth Quarter

 0.228

 0.070

 Fiscal Year Commencing October 1, 2022

 First Quarter

 0.350

 0.134

 Second Quarter

 0.09

 0.08

 Third Quarter

 0.11

 0.08

 Fourth Quarter

 0.11

 0.10

 Fiscal Year Commencing October 1, 2023

 First Quarter

 0.195

 0.061

 Second Quarter

 0.19

 0.095

 Third Quarter

 0.16

 0.11

 Fourth Quarter

 0.20

 0.08

 Fiscal Year Commencing October 1, 2024

 First Quarter

 0.197

 0.215

 As of September 30, 2024 and the date hereof,
approximately 72 stockholders of record (including Cede & Co.) held our shares of common stock.

 The transfer agent of our common stock is Pacific
Stock Transfer Company. Telephone is 800.785.7782.

 Dividends.

 Holders of common stock are entitled to dividends
when, as, and if declared by the Board of Directors, out of funds legally available. 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 we intend to retain future earnings
to finance the growth of our businesses. 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.

 No equity compensation plan or agreements under which our common stock
or preferred stock is authorized for issuance has been adopted during the fiscal years ended September 30, 2024 and 2023 or through the
date hereof.

 ITEM 6. [RESERVED]

 ITEM 7. MANAGEMENT'S DISCUSSN AND ANYALYSI OF FINANCIAL CONDITION
AND RESULTS OF OPERATIONS.

 Management's Plan of Operation

 The following discussion contains forward-looking
statements. Forward-looking statements give 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.

 The Company's current business objective
is to seek a business combination with an operating company. We intend to use the Company's limited personnel and financial resources
in connection with such activities. The Company will utilize its capital stock (common and preferred), debt or a combination of capital
stock and debt, in effecting a business combination. It may be expected that entering into a business combination will involve the issuance
of restricted shares of capital stock. The issuance of additional shares of our capital stock may significantly reduce the equity interest
of our shareholders, will likely cause a change in control if a substantial number of our shares of capital stock are issued, and most
likely will also result in the resignation or removal of our present officer and director; and may adversely affect the prevailing market
price for our common stock.

 Similarly, if we issued debt securities, it could
result in default and foreclosure on our assets if our operating revenues after a business combination were insufficient to pay our debt
obligations, acceleration of our obligations to repay the indebtedness even if we have made all principal and interest payments when due
if the debt security contained covenants that required the maintenance of certain financial ratios or reserves and any such covenants
were breached without a waiver or renegotiations of such covenants, our immediate payment of all principal and accrued interest, if any,
if the debt security was payable on demand, and our inability to obtain additional financing, if necessary, if the debt security contained
covenants restricting our ability to obtain additional financing while such security was outstanding.

 Results of Operations for the years ended
September 30, 2024 and 2023

 The Company has not generated any revenues or
costs of operations during the years ended September 30, 2024 and 2023.

 The Company incurred general and administrative
expenses consisting of professional fees, filing fees for reporting requirements and other general and administrative expenses of $65,017
and $25,308 for the years ended September 30, 2024 and 2023, respectively. The increase in general and administrative expenses
is attributed to compliance costs related to filing of Exchange Act reports, franchise tax fees, transfer agent fees, registered agent
fees, legal costs and accounting fees. The Company did not incur any costs or expenses applicable to investigating and analyzing an acquisition
or business combination.

 Interest expense accrued on the related to the
related party note payable of $350,000 was $10,500 for each of the years ended September 30, 2024 and 2023, respectively.

 The
net loss for the years ended September 30, 2024 and 2023 was $75,517 and $35,808 respectively.
The loss increase for the year ended September 30, 2024 over September 30, 2023 is attributed to an increase of general and administrative
costs as a public reporting issuer.

 Liquidity and Capital Resources.

 As
of September 30, 2024 and as of the date hereof, the Company has no business operations and no cash resources other than that provided
by Repository Services LLC. We are dependent upon interim funding to be provided by Repository Services LLC and Specialty Capital Lenders
LLC, or either, to pay professional fees and expenses. Repository Services LLC has agreed to provide funding as may be required to pay
for accounting fees and other administrative expenses of the Company until the Company enters into a business combination.
The Company would be unable to continue as a going concern without interim financing provided by Repository Services LLC and Specialty
Capital Lenders LLC. As of September 30, 2024 and September 30, 2023, we had cash of $100,035 and $58,766, respectively.

 If we require additional financing, we cannot
predict whether equity or debt financing will become available at terms acceptable to us, if at all. The Company depends upon our present
cash and financial accommodations to be provided by Repository Services LLC to fulfill its filing obligations under the Exchange Act.
At present, the Company has no financial resources to re pay any financial accommodations provided.

 The Company does not currently engage in any business
activities that provide cash flow. The costs of investigating and analyzing business combinations, maintaining the filing of Exchange
Act reports, the investigation, analyzing, and consummation of an acquisition for an unlimited period of time will be paid from additional
money lent to the Company by Repository Services LLC.

 During the next twelve (12) months, we anticipate
incurring costs related to filing of Exchange Act reports, franchise tax fees, transfer agent fees, registered agent fees, legal fees,
accounting fees, and investigating, analyzing, and consummating an acquisition or business combination. We estimate that these costs will
be in the range of fifteen thousand dollars to twenty-five thousand dollars or more per year, and that we will be able to meet these costs
as necessary, all to be provided by financial accommodations evidenced by an account payable to a promissory note payable by us to Repository
Services LLC and Specialty Capital Lenders LLC, or either.

 On September 30, 2024 we had $100,035 in current
assets and $672,379 in current liabilities. As of September 30, 2023, we had $58,766 in current assets and $555,593 in current liabilities.

 We had a negative cash flow from operations of
$58,731 during the year ended September 30, 2024 and a negative cash flow of $20,682 from operations during the year ended September 30,
2023. We financed our negative cash flow from operations during the twelve months ended September 30, 2024 through advances made by Repository
Services LLC and increases in accounts payable and other liabilities.

 We had negative cash flow from operations during
the year ended September 30, 2023. We financed this negative cash flow from operations through advances made by Repository Services LLC
prior to September 30, 2023 and from increases in accounts payable. We have a short-term payable from an investor of $75,000 to be used
for any negative cash flow from operations.

 The Company currently plans to satisfy its cash
requirements for the next 12 months through its cash on hand and borrowings from Repository Services LLC or Specialty Capital Lenders
LLC or companies or individuals affiliated with either and believes it can satisfy its cash requirements so long as we are able to obtain
financing from these parties. The Company expects that the money borrowed will be used during the next 12 months to satisfy the Company's
operating costs, professional fees and for general corporate purposes.

 The Company has only limited capital. Additional
financing is necessary for the Company to continue as a going concern. Our independent auditors have issued an unqualified audit opinion
for the years ended September 30, 2024 and 2023 with an explanatory paragraph on going concern.

 As of September 30, 2024 and 2023, we did not
have any off-balance sheet arrangements as defined in Item 303(a)(4)(ii) of Regulation S-K promulgated under the Exchange Act.

 Contractual Obligations and Commitments.

 As of September 30, 2024 and 2023, and as of the
date hereof, we did not have any contractual obligations.

 Critical Accounting Policies.

 Our significant accounting policies are described
in the notes to our financial statements for the year ended September 30, 2024 and 2023 and are included elsewhere in this Annual Report.

 ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

 Not Applicable

 ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTAL DATA.

 INDEX TO FINANCIAL
STATEMENTS

 Page

 Report of Independent Registered Public Accounting Firm (Firm ID-6849)

 Balance Sheets as of September 30, 2024 and 2023

 Statements of Operations for the Years Ended September 30, 2024 and 2023

 Statements of Stockholders' Deficit for the Years Ended September 30, 2024 and 2023

 Statements of Cash Flows for the Years Ended September 30, 2024 and 2023

 Notes to Financial Statements

 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM

 To the Board of Directors and

Stockholders of Public Company Management Corporation

 Opinion on the Financial Statements

 We have audited the accompanying balance sheets
of Public Company Management Corporation (the Company) as of September 30, 2024 and 2023, and the related statements of operations, stockholders'
deficit, and cash flows for each of the years in the two-year period ended September 30, 2024, 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 September 30, 2024 and 2023, and the results of its operations and its cash flows for each of the years in the two-year
period ended September 30, 2024, in conformity with accounting principles generally accepted in the United States of America.

 Going Concern

 The accompanying financial
statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the financial statements,
the Company has a working capital deficit, has generated net losses since its inception and further losses are anticipated. The Company
requires additional funds to meet its obligations and the costs of its operations. These factors 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 2. 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 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. The Company is not required to have, nor were we engaged
to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding
of internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Company's
internal control over financial reporting. Accordingly, we express no such opinion.

 Our audits included performing procedures to assess
the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond
to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating
the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

 /s/ Hudgens CPA, PLLC

 www.hudgenscpas.com

 We have served as the Company's auditor
since 2023.

 Firm ID: 6849

 Houston, Texas

 Janaury 10, 2025

 BALANCE SHEETS

 September 30, 2024

 September 30, 2023

 Assets

 Current assets

 Cash

 $
 100,035

 $

 Total Assets

 $
 100,035

 $

 Liabilities and Stockholders' Deficit

 Current liabilities

 Accounts payable and accrued expenses

 $
 18,118

 $
 11,832

 Accounts payable and accrued expenses - related party

 45,232

 45,232

 Short-Term Payables

 175,000

 75,000

 Accrued interest payable – related party

 84,029

 73,529

 Note payable – related party

 350,000

 350,000

 Total Current Liabilities

 $
 672,379

 $
 555,593

 Total Liabilities

 $
 672,379

 $
 555,593

 Stockholders' deficit

 Preferred Stock, 5,000,000 authorized at $ 0.001 par value; zero 0 shares issued and outstanding at September 30, 2024 and September 30, 2023

 -

 -

 Common Stock, 500,000,000 authorized at $ 0.001 par value; 34,276,816 shares issued and outstanding
 at September 30, 2024 and September 30, 2023

 Additional paid-in capital

 Accumulated deficit

 ( 5,626,360
)

 ( 5,550,843
)

 Total stockholders' deficit

 ( 572,344
)

 ( 496,827
)

 Total liabilities and stockholders' deficit

 $
 100,035

 $

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

 STATEMENTS OF OPERATIONS

 Twelve Months Ended

 September 30

 2024

 2023

 Revenues

 Revenues

 $
 -

 $
 -

 Operating expenses

 General and administrative expenses

 65,017

 25,308

 Total Operating Expenses

 65,017

 25,308

 (Loss) from operations

 ( 65,017
)

 ( 25,308
)

 Other income (expense)

 Gain on extinguishment of debt

 -

 -

 Interest expense

 ( 10,500
)

 ( 10,500
)

 Total Other Expense

 ( 10,500
)

 ( 10,500
)

 Net (loss)

 $
)

 $
)

 Basic and Diluted income (loss) per share

 Basic and diluted income per share

 $
)

 $
)

 Weighted average number of shares outstanding basic and diluted

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

 STATEMENTS OF CHANGES IN STOCKHOLDERS'
DEFICIT

 FOR THE YEARS ENDED SEPTEMBER 30, 2024 AND 2023

 Preferred Stock

 Common Stock

 Additional
 Paid-In

 Accumulated

 Total
 Stockholders'

 Shares

 Amount

 Shares

 Amount

 Capital

 Deficit

 (Deficit)

 Balance at September 30, 2022

 -

 $
 -

 $

 $

 $
 ( 5,515,035
)

 $
 ( 461,019
)

 Net loss

 -

 -

 -

 -

 -

)

)

 Balances at September 30, 2023

 -

 $
 -

 $

 $

 $
 ( 5,550,843
)

 $
 ( 496,827
)

 Net loss

 -

 -

 -

 -

 -

)

)

 Balances at September 30, 2024

 -

 $
 -

 $

 $

 $
 ( 5,626,360
)

 $
 ( 572,344
)

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

 STATEMENTS OF CASH FLOWS

 For the Twelve Months Ended

 September 30,

 2024

 2023

 Cash flows from operating activities

 Net (loss)

 $
)

 $
)

 Adjustments to reconcile net loss to net cash used in operating activities:

 Changes in operating assets and liabilities

 Accounts payable and accrued expenses

 6,286

 ( 8,442
)

 Accounts payable and accrued expenses – related party

 -

 13,068

 Accrued interest payable – related party

 10,500

 10,500

 Net cash (used in) operating activities

 ( 58,731
)

 ( 20,682
)

 Cash flows from investing activities

 -

 -

 Cash flows from financing activities

 Short-Term Advances

 100,000

 75,000

 Net cash provided by financing activities

 100,000

 75,000

 Net increase (decrease) in cash

 41,269

 54,318
)

 Cash, beginning of period

 4,448

 Cash, end of period

 $
 100,035

 $

 SUPPLEMENTAL DISCLOSURE:

 Interest paid

 $
 -

 $
 -

 Income taxes paid

 -

 -

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

 NOTES TO FINANCIAL STATEMENTS

 NOTE 1 – NATURE OF BUSINESS AND SUMMARY
OF ACCOUNTING POLICIES

 Nature of Business

 Public Company Management Corporation
("Company"), a Nevada corporation, was formed on October 26, 2000. On October 1, 2004, MyOffiz, Inc. ("MyOffiz")
entered into an Exchange Agreement with the certain controlling shareholders of GoPublicToday.com, Inc., Pubco WhitePapers, Inc., and
Public Company Management Services, Inc. The Company was the holding company for, and conducted its operations through, its subsidiary
companies. The term "we" and "our" refers to the Company and its subsidiaries unless otherwise stated.

 Pursuant to the Exchange Agreement,
MyOffiz acquired approximately 92.1 % of the outstanding shares of GoPublicToday.com, Inc., all of the outstanding shares of Pubco WhitePapers,
Inc., and all of the outstanding shares of Public Company Management Services, Inc in exchange for the new issuance of an aggregate of
 15,326,650 of MyOffiz's common stock. Subsequent to the Exchange Agreement, MyOffiz obtained 100% of the partially owned subsidiaries,
changed its fiscal year end from June 30 to September 30, and changed its name to Public Company Management Corporation.

 The Company was a management consulting
firm that educated and assisted small businesses to improve their management, corporate governance, regulatory compliance, and other business
processes, with a focus on capital market participation. The Company offered the following services to its clients at various stages of
the business lifecycle:

 Educational products to improve business processes or explore entering the capital markets;

 Startup consulting to early-stage companies planning for growth;

 Management consulting to companies seeking to enter the capital markets via self-underwriting or direct public offering or to move from one capital market to another; and

 Compliance services to fully reporting, publicly traded companies.

 The Company generated revenues primarily
from consulting services that it provided to private company clients seeking to become fully reporting, publicly traded companies. The
Company also generated revenue from regulatory compliance services that the Company was providing to public company clients that are required
to file periodic and other reports with the Securities and Exchange Commission ("SEC"). The Company would be paid a flat fee
for these services, which generally consisted of cash and restricted shares of the Company's clients' common stock.

 Predicated upon the economic recession
of 2008, commencing with the subprime mortgage crisis and bank crisis, a significant increase in housing foreclosures ultimately caused
the stock market to crash in September 2008. At that time, and prior, the Company faced competition from a large number of consulting
firms, investment banks, venture capitalists, merchant banks, financial advisors, and other similar management consulting and regulatory
compliance services firms. Due to (i) the inability to raise funds in the marketplace and (ii) the intense competition in every aspect
of the Company's business, the Company was unable to operate profitably.

 Basis of Preparation

 The accompanying financial statements include
the financial information of the Company have been prepared in accordance with the instructions to financial reporting as prescribed by
the Securities and Exchange Commission (the "SEC"). The preparation of these financial statements and accompanying notes in
conformity with U.S. generally accepted accounting principles ("GAAP"). In the opinion of management, the financial statements
contained in this report include all known accruals and adjustments necessary for a fair presentation of the financial position, results
of operations, and cash flows for the periods reported herein.

 Use of Estimates

 The preparation of financial statements in conformity
with GAAP requires the use of estimates and assumptions by management in determining the reported amounts of assets and liabilities, disclosures
of contingent 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. Estimates are primarily used in our revenue recognition, long-lived asset impairments
and adjustments, deferred tax, stock-based compensation, and reserves for legal matters.

 Cash and Cash Equivalents

 PCMC considers all highly liquid investments purchased
with an original maturity of three months or less to be cash and cash equivalents.

 Stock-Based Compensation

 The
Company accounts for stock-based compensation in accordance with ASC 718 requiring equity awards to be accounted for under the fair value
method. Accordingly, share-based compensation is measured at grant date, based on the fair value of the award and is recognized as expense
over the requisite service period.

 Revenue Recognition

 The core principles of revenue recognition under
ASC 606 include the following five criteria:

 1.

 Identify the contract with the customer

 Contract with our customers may be oral,
written, or implied. A written and signed invoice stating the terms and conditions is the Company' preferred method. The terms of
a written contract may be contained within the body of an invoice or in an email. No work is commenced without an understanding between
the Company and our client that a valid contract exists.

 2.

 Identify the performance obligations in the contract

 Our sales and account management teams
define the scope of services to be offered, to ensure all parties are in agreement and obligations are being delivered to the customer
as promised. The performance obligation may not be fully identified in a mutually signed contract, but may be outlined in email correspondence,
face-to-face meetings, additional proposals or scopes of work, or phone conversations.

 3.

 Determine the transaction price

 Pricing is discussed and identified
by the operations team prior to submitting an invoice to the customer.

 4.

 Allocate the transaction price to the performance obligations in the contract

 If a contract involves multiple obligations,
the transaction pricing is allocated accordingly, during the performance obligation phase.

 5.

 Recognize revenue when (or as) we satisfy a performance obligation

 The Company uses digital marketing that
includes digital advertising, SEO management and digital ad support. We provide whether presenting a vibrant but simple message about
our clients that will enlighten their audience or deploying an influential digital marketing campaign on our online site or across one
or multiple social media platforms. Revenue is recognized when ads are run on Company's advertising platform.

 The company generates analytical reports
monthly or as required to show how the ad dollars were spent and how the targeting resulted in click-through. The report satisfies the
performance obligation, regardless of the outcome or effectiveness of the campaign.

 Sales are recognized when promised services are
started in an amount that reflects the consideration the Company expects to be entitled to in exchange for those services. Sales for service
contracts generally are recognized as the services are being provided.

 Accounts Receivable and Allowance for Doubtful
Accounts

 The Company establishes an allowance for bad debts
through a review of several factors including historical collection experience, current aging status of the customer accounts, and financial
condition of our customers. The Company does not generally require collateral for our accounts receivable. There were no accounts receivable
and allowance for doubtful accounts as of September 30, 2024 and 2023.

 Short Term Payables

 The Company received unsecured advances from an investor for working
capital. The advances are due on demand.

 General and Administrative Expenses

 PCMC's general and administrative expenses
consisted of the following types of expenses during 2024 and 2023: Compensation expense, payroll expense, rent, travel and entertainment,
legal and accounting, utilities, web sites, office expenses, depreciation and other administrative related expenses.

 Property and Equipment

 Property and equipment are carried at the cost
of acquisition or construction and depreciated over the estimated useful lives of the assets. Costs associated with repair and maintenance
are expensed as incurred. Costs associated with improvements which extend the life, increase the capacity or improve the efficiency of
our property and equipment are capitalized and depreciated over the remaining life of the related asset. Gains and losses on dispositions
of equipment are reflected in operations. Depreciation is calculated using the straight-line method over the estimated useful lives of
the assets.

 Impairment of Long-Lived Assets

 The Company reviews the carrying value of its
long-lived assets annually or whenever events or changes in circumstances indicate that the historical-cost carrying value of an asset
may no longer be appropriate. The Company assesses recoverability of the asset by comparing the undiscounted future net cash flows expected
to result from the asset to its carrying value. If the carrying value exceeds the undiscounted future net cash flows of the asset, an
impairment loss is measured and recognized. An impairment loss is measured as the difference between the net book value and the fair value
of the long-lived asset. Fair value is determined based on either expected future cash flows at a rate we believe incorporates the time
value of money. No indications of impairments were identified in 2024 or 2023.

 Basic and Diluted Net (Loss) per Share

 Schedule of basic and diluted net (loss) per share

 Sept 30,

 Sept 30,

 2024

 2023

 Numerator:

 Net (Loss) attributable to common shareholders of PCMC

 $
)

 $
)

 Net (Loss) attributable to PCMC

 $
)

 $
)

 Denominator:

 Weighted average common and common equivalent shares outstanding – basic and diluted

 Earnings (Loss) per Share attributable to PCMC

 Basic

 $
)

 $
)

 Diluted

 $
)

 $
)

 When an entity has a net loss, it is prohibited
from including potential common shares in the computation of diluted per share amounts. Accordingly, we have utilized basic shares outstanding
to calculate both basic and diluted loss per share for the twelve months ended September 30, 2024 and 2023. The number of potential anti-dilutive
shares excluded from the calculation shares for the period ended September 30, 2024 is zero 0.

 Income Taxes

 The Company follows the guidance related to accounting
for income tax uncertainties. In accounting for uncertainty in income taxes, the Company recognizes the financial statement benefit of
a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit.
For tax positions meeting the more likely than not threshold, the amount recognized in the financial statements is the largest benefit
that has a greater than 50% likelihood of being realized upon ultimate settlement with the relevant tax authority. No liability for unrecognized
tax benefits was recorded as of September 30, 2024 and 2023.

 Fair Value of Financial Instruments

 The ASC guidance for fair value measurements and
disclosure establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy
gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and
the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are described below:

 Level 1 Inputs – Quoted prices for
identical instruments in active markets.

 Level 2 Inputs – Quoted prices for
similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived
valuations whose inputs are observable or whose significant value drivers are observable.

 Level 3 Inputs – Instruments with
primarily unobservable value drivers. The Company has no Level 3 Inputs.

 The Company's financial instruments consist
of cash and cash equivalents, accounts payable and debt. The carrying amount of these financial instruments approximates fair value due
either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial
statements.

 Related Party Transactions

 The Company follows ASC 850, Related
Party Disclosures, for the identification of related parties and disclosure of related party transactions. Related party note and
interest balances as of September 30, 2024 and 2023 were $ 434,029 and $ 423,529, respectively and related party accrued liabilities as
of September 30, 2024 and 2023 of $ 45,232 and $ 45,232, respectively (see Note 4. Related Party Transactions).

 Research and Development

 The Company spent no money for research and development
cost for the twelve months ended September 30, 2024 and 2023.

 Advertising Cost

 The Company spent no money for advertisement for
the twelve months ended September 30, 2024 and 2023.

 Depreciation

 The Company had no depreciation expense for the
nine months ended September 30, 2024 and 2023, respectively.

 NOTE 2 – GOING CONCERN

 As shown in the accompanying financial statements,
PCMC has an accumulated deficit of $ 5,626,360 since its inception and had a working capital deficit of $ 572,344 and negative cash flows
from operations and limited business operations as of September 30, 2024. These conditions raise substantial doubt as to PCMC's
ability to continue as a going concern. The financial statements do not include any adjustments that might be necessary if PCMC is unable
to continue as a going concern.

 PCMC continues to review its expense structure
reviewing costs and their reduction to move towards profitability. Management plans to continue raising funds through debt and equity
financing to fund expenditures or other cash requirements. There can be no assurance that additional financing will be available to the
Company on acceptable terms or at all. These financial statements do not give effect to adjustments to assets would be necessary for the
Company be unable to continue as going concern

 NOTE 3 – SHORT TERM PAYABLES

 The Company received $ 100,000 and $ 75,000 in the
years ended September 30, 2024 and 2023, respectively, from investors to fund operations. The short-term payable has no formal documentation
and is due on demand.

 NOTE 4 – NOTES PAYABLE

 Schedule of notes payable

 Original

 Due

 Interest

 Sept 30,

 Sept 30,

 Name

 Note Date

 Date

 Rate

 2024

 2023

 Related Party:

 Specialty Capital Lenders LLC – Related Party

 9/30/2016

 12/31/2024

 %

 $
 350,000

 $
 350,000

 During the twelve months ending September 30,
2024 and 2023, the Company had $ 10,500 and $ 10,500 in interest expense, respectively.

 On September 30, 2016, the Company
issued a Promissory Note to Stephen Brock, the Company's Chief Executive Officer and Director, in the principal amount of three
hundred fifty thousand dollars USD ($ 350,000.00) (see Note 6. Related Party Promissory Note). The unpaid principal accrues interest at
the rate of three percent ( 3.00%) per annum, and the note matures on October 31, 2024 (the "Maturity Date"). On the Maturity
Date, the Company must pay Brock the outstanding principal balance together with all accrued and unpaid interest.

 On August 3, 2020, the promissory note
was assigned by Brock to Specialty Capital Lenders LLC.

 As
of September 30, 2020, the Company had entered into an Obligation Extension Agreement ("Extension Agreement") with Specialty
Capital Lenders LLC. Pursuant to the terms of the Extension Agreement, the original principal will continue to accrue interest at the
rate of three (3%) percent per annum beginning on October 1, 2020. The Extension Agreement, as now amended, terminates as of December
31, 2026 at which time all unpaid principal and accrued interest
will be due and payable to Specialty Capital Lenders LLC.

 The Company may, at its sole discretion,
at any time prepay all or any part of the principal amount of the Promissory Note, without premium, but with all accrued interest to the
date of prepayment. Partial prepayments will be applied to accrued interest and then to principal.

 As of September 30, 2024 and 2023, the Company
owed $ 350,000 in principal, and owed $ 84,029 and $ 73,529 in accrued interest, respectively.

 NOTE 5 – COMMITMENTS AND CONTINGENCIES

 The Company is obligated for payments under related
party accrued expenses and notes payable.

 NOTE 6 – RELATED PARTY TRANSACTIONS

 On August 3, 2020 Specialty Capital Lenders LLC
was assigned a $ 350,000 promissory note by the former note holder and CEO of the Company. As of September 30, 2024, the balance of the
promissory note outstanding was $ 350,000. The balance of accrued interest payable on the note was $ 84,029 and $ 73,529 as of September
30, 2024 and 2023, respectively.

 As of September 30, 2024 and 2023, the Company
owed $ 45,232 and $ 45,232 respectively to related parties for funds advanced to the Company for general and administrative expenses.

 NOTE 7 – STOCKHOLDERS' EQUITY

 Preferred Stock

 The Company has 5,000,000 shares of preferred
stock authorized, $ 0.001 par value. As of September 30, 2024 and 2023, the Company has no shares of preferred stock outstanding.

 Common Stock

 The Company has 500,000,000 shares of common stock
authorized, $ 0.001 par value. As of September 30, 2024 and 2023, the Company had 34,276,816 shares of common stock outstanding.

 The Company issued no shares of common stock in
the twelve months ended September 30, 2024 and 2023.

 NOTE 8 – INCOME TAXES

 The Company follows ASC 740, Accounting for Income
Taxes. During 2009, there was a change in control of the Company. Under section 382 of the Internal Revenue Code such a change in control
negates much of the tax loss carry forward and deferred income tax. Deferred income taxes reflect the net tax effects of (a) temporary
differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax
reporting purposes, and (b) net operating loss carry forwards. For federal income tax purposes, the Company uses the accrual basis of
accounting, the same that is used for financial reporting purposes.

 As of September 30, 2024 and 2023, the Company's
accumulated deficit was$ 5,626,360 and $ 5,550,843, respectively. Only $ 170,168 of this deficit will offset income in the future since all
prior net operating loss deductions are disallowed upon a change of control or if the Company does not continue in the same line of business
for two years following the year of change.

 Federal income tax returns have not been examined
and reported upon by the Internal Revenue Service; returns of the years since September 30, 2020 are still open.

 NOTE 9 – SUBSEQUENT EVENTS

 The Company has evaluated subsequent events as
of the date of the financial statements were available to be issued and has determined that there are no disclosable subsequent events.

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

 ITEM 9A. CONTROLS AND POCEDURES.

 Evaluation of Disclosure
Controls and Procedures

 Our disclosure controls
and procedures are designed to ensure that information we are required to disclose in 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, and that such information
is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate,
to allow timely decisions regarding required disclosure.

 Our management, with
the participation and supervision of our Chief Executive Officer and Chief Financial Officer, have evaluated the effectiveness of our
disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) as of the end of the period covered
by this Annual Report on Form 10-K. Based on such evaluation, management and our Chief Executive Officer and Chief Financial Officer have
concluded that as of such date, our disclosure controls and procedures were, in design and operation, effective at a reasonable assurance
level.

 Management's Report
on Internal Control over Financial Reporting

 Our management is responsible
for establishing and maintaining adequate "internal control over financial reporting," as defined in Rule 13a-15(f) and Rule
15d-15(f) under the Exchange Act. Our management conducted an evaluation of the effectiveness of our internal control over financial reporting
as of September 30, 2024 based on the criteria established in Internal Control - Integrated Framework (2013) issued by the Committee
of Sponsoring Organizations of the Treadway Commission.

 Based on the results
of its evaluation, management concluded that our internal control over financial reporting was effective as of September 30, 2024 to provide
reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements in accordance with GAAP.

 Hudgens CPA, PLLC, the
Company's independent public accounting firm conducted the audits in accordance with the standards of the PCAOB. Those standards
require that they 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. The Company is not required to have, nor was the auditing firm engaged to perform an audit
of its internal control over financial reporting. As part of the audit, Hudgens CPA, PLLC was required to obtain an understanding of our
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. Hudgens CPA, PLLC has expressed no such opinion.

 Changes in Internal
Control over Financial Reporting

 There were no changes
in our internal control over financial reporting identified in connection with the evaluation required by Rule 13a-15(d) and 15d-15(d)
of the Exchange Act that occurred during the quarter ended September 30, 2024 that have materially affected, or are reasonably likely
to materially affect, our internal control over financial reporting.

 Inherent Limitations
on the Effectiveness of Controls

 The effectiveness of
any system of internal control over financial reporting, including ours, is subject to inherent limitations, including the exercise of
judgment in designing, implementing, operating, and evaluating the controls and procedures, and the inability to eliminate misconduct
completely. Accordingly, in designing and evaluating the disclosure controls and procedures, management recognizes that any system of
internal control over financial reporting, including ours, no matter how well designed and operated, can only provide reasonable, not
absolute, assurance of achieving the desired control objectives. In addition, the design of disclosure controls and procedures must reflect
the fact that there are resource constraints and that management is required to apply its judgment in evaluating the benefits of possible
controls and procedures relative to their costs. Moreover, 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.

 ITEM 9B. OTHER INFORMATION.

 None

 ITEM 9C. DISCLOSURE REGARDING FOREIGN JURISDICTION THAT PREVENT
INSPECTIONS.

 Not Applicable

 ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVENANCE.

 The following table sets forth the name and age
of the member of our Board of Directors and our executive officer and the positions held.

 Name

 Age

 Title

 Quynh Hoa T. Tran

 Chief Executive Officer and President

 Background Information – Quynh Hoa
T. Tran

 On March 11, 2023, the Company selected Quynh
Hoa T. Tran as a director, by written consent of the majority shareholder, and not by the vote of security holders at an annual meeting
or special meeting convened for such purpose. Repository Services LLC sought out Ms. Tran as a director of the Company for her specific
business acumen as described below and a consideration of her diverse work experience, her social-economic characteristics and her demographic
location in the Silicon Valley area of California. Although Ms. Tran is from the Country of Vietnam and now resides in the United States,
Repository Services LLC did not specifically consider any self-identified diversity characteristics when selecting her as a director.

 Ms. Tran holds office until the next annual meeting
of stockholders and until her successor or successors have been duly elected and qualified. There are no agreements with respect to her
selection to serve on our Board of Directors. We do not compensate our directors. Officers are appointed annually by the Board of Directors
and each executive officer serves at the discretion of the Board of Directors.

 Ms. Tran received her BS and MBA from San Francisco
State University. Ms. Tran has extensive leadership experience with Fortune 500 and technology startups, spanning global business development,
marketing, sales, strategic alliances and operations. She is a serial entrepreneur, a transformative leader, and has led $1+Billion business
entities as well as scaled startups from inception to over $150M in revenue, resulting in successful IPO and M&A exits. Ms. Tran returned
to the private sector to focus building startups after serving her tour of duty as Chief Executive Officer of the American Red Cross-Silicon
Valley. [The Red Cross organization has over 1500 volunteers and paid staff dedicated to life saving mission and driving innovation with
technology partners such as Apple, Cisco, Facebook, Google, PayPal.] Prior to the Red Cross, Ms. Tran was Managing Partner of Glob All
Connect LLC, a technology development company she co-founded that focused on Software Services and Renewable Energy. Before Glob All Connect,
Ms. Tran served as Chief Marketing & Business Development Officer for Kodak NexPress, a Kodak $500 Million digital imaging company.

 Ms. Tran was co-founder and the Vice President
and General Manager for ColorgrafX Systems where she grew the business from startup to $150 million, and subsequently acquired by Xerox.
Ms. Tran also led Sun Microsystem's expansion into the Commercial Markets by developing business strategies and marketing efforts
into the Financial Services and Commercial sectors, thus generating $3 Billion of new growth for Sun.

 Ms. Tran is a senior fellow and former Board Member
of the American Leadership Forum-Silicon Valley. American Leadership Forum is an organization dedicated to bringing together leaders from
diverse sectors of the community to explore leadership philosophies and strengthen their commitment to work together on issues impacting
Silicon Valley and the region. Ms. Tran also served on the Board of Directors of MapInfo Inc (a Nasdaq listed software company) and numerous
Silicon Valley organizations to include The Children's Discovery Museum of San Jose and the American Cancer Society. Ms. Tran has
coached students enrolled in Global Entrepreneurship Studies at Stanford University and serves on advisory boards of several technology
companies focusing on EV/smart mobility, Fintech, Artificial Intelligence, Health and Blockchain technologies.

 Ms. Tran holds office until the next annual meeting
of stockholders and until her successor or successors have been duly elected and qualified. There are no agreements with respect to the
election of directors. We do not compensate our directors. Officers are appointed annually by the Board of Directors and each executive
officer serves at the discretion of the Board of Directors. We do not have any standing committees at this time.

 Our director, officer, control persons and promoters
have not, within the past ten (10) years, filed any bankruptcy petition, been convicted in or been the subject of any pending criminal
proceedings, or is any such person the subject or any order, judgment or decree involving the violation of any state or federal securities
laws.

 Section 16(a) Compliance.

 Section 16(a) of the Exchange Act requires the
Company's directors and executive officers, and persons who own beneficially more than ten percent (10%) of the Company's
common stock, to file reports of ownership and changes of ownership with the SEC. Copies of all filed reports are required to be furnished
to the Company pursuant to Section 16(a). Once the Company becomes subject to the Exchange Act, our officer and director and majority
shareholder has informed us that they intend to file reports required to be filed under Section 16(a).

 Conflicts of Interest.

 The Company considers as a potential conflict
of interest for inside Company activities any contract or transaction between the Company and a responsible person or family member, a
contract or transaction between the Company and an entity in which a responsible person or family member has a material financial interest
or of which such person is a director, officer, agent, partner, associate, trustee, a personal representative, receiver, guardian, custodian,
conservator, or other legal representative.

 The Company also considers as a potential conflict
of interest for outside of the Company activities, a responsible person competing with the Company in the rendering of services or in
any other contract or transaction with a third party, a responsible person's having a material financial interest in, or serving
as a director, officer, employee, agent, partner, associate, trustee, personal representative, receiver, guardian, custodian, conservator,
or other legal representative of, or consultant to, an entity or individual that competes with the Company in the provision of services
or in any other contract or transaction with a third party.

 The Company may also consider any activities under
circumstances where it might be inferred that such action was intended to influence or possibly would influence the responsible person
in the performance of his or her duties. This does not preclude the acceptance of items of nominal or insignificant value or entertainment
of nominal or insignificant value that are not related to any particular transaction or activity of the Company.

 Company's management (and the manager and members
of Repository Services LLC and Specialty Capital Lenders LLC) are each deemed to be responsible persons, as defined above, and may be
associated with other firms involved in a range of business activities in the future. Consequently, there are potential inherent conflicts
of interest. Insofar as Quynh Hoa T. Tran is engaged in other business activities, it is anticipated that she will devote only a minor
amount of time to the Company's affairs. Quynh Hoa T. Tran's other business activities do not result in any conflict of interest
for inside Company activities and the members and managers of Repository Services LLC and Specialty Capital Lenders LLC do not believe
that there is any potential conflict of interest for outside of the Company's activities.

 As of the date hereof, Company's management
and Repository Services LLC members and managers, and each of them, have no intention of becoming shareholders, officers or directors
of any other companies which may be considered as a development stage company with no revenues, nominal assets and no specific business
plan or whose purpose is to seek new business opportunities or engage in a merger or acquisition with an unidentified company. The Company
and Repository Services LLC, and each of them, will not enter into any transaction where there is a conflict of interest or potential
conflict of interest. Repository Services LLC is managed by a its manager; members of Repository Services LLC have no right to manage
the business of Repository Services LLC or demand from Repository Services LLC any property, although members have the right to vote on
business transactions and have the right to share only in the profits and losses of Repository Services LLC. Repository Services LLC has
no fiduciary duties or contractual obligations, other than to its members, to any third-parties and as a shareholder of the Company. Quynh
Hoa T. Tran's consulting activities do not create any fiduciary duties to any third parties, and she has no contractual obligation
that may be deemed to be a conflict of interest. In addition to the above, Quynh Hoa T. Tran also owes a duty of care which is not fiduciary
in nature. This duty has been defined as a requirement to act as a reasonably diligent person having both the general knowledge, skill
and experience that may reasonably be expected of a person carrying out the same functions as are carried out by that director in relation
to the Company and the general knowledge skill and experience which that director has.

 In no event will any of our management and the
manager and members of Repository Services LLC and Specialty Capital Lenders LLC, and each of them, or their respective affiliates be
paid any finder's fee, consulting fee or other similar compensation prior to, or for any services they render in order to effectuate
the consummation of our initial business combination.

 Management has a duty not to put themselves in
a position of conflict and this includes a duty not to engage in self-dealing, or to otherwise benefit as a result of their position.
Company's management and the manager and members of Repository Services LLC and Specialty Capital Lenders LLC, and each of them, intend
to be proactive in identifying and eliminating any conflicts of interest that may involve the Company and any responsible person or family
members.

 Promoters and Control Persons

 Repository Services LLC, Brian Brick, and Quynh
Hoa T. Tran, and each of them, acting alone or together, directly or indirectly, may be deemed to be promoters of the Company and each,
directly or indirectly, has the power to direct or cause the direction of the management and policies of the Company through their ownership
of or being able to vote the common stock, by being an officer or director, or by agreement.

 Specialty Capital Lenders LLC, Repository Services
LLC and the Company may be deemed to be related parties to each other. Repository Services LLC's Manager and control member is Brian
Brick, and the other member is Ronald J. Stauber. Specialty Capital Lenders LLC's manager and sole member is Ronald J. Stauber.

 Quynh Hoa T. Tran was selected to be an officer
and director of the Company by Repository Services LLC. Quynh Hoa T. Tran has no direct or indirect interest in Specialty Capital Lenders
LLC and Repository Services LLC, or either.

 Election of Directors
and Officers.

 Directors are elected
to serve until the next annual meeting of stockholders and until their successors have been elected and qualified. Officers are appointed
to serve until the meeting of the Board following the next annual meeting of stockholders and until their successors have been elected
and qualified.

 Audit Committee.

 We do not have any committees
of the Board.

 Director Independence.

 We do not currently have
any independent directors.

 Board Leadership
Structure.

 We have chosen to combine
the Chief Executive Officer and Board Chairman.

 Code of Ethics.

 Our Board has not adopted
a Code of Ethics due to the Company's size and lack of employees. As of the date of this Report, our sole director is also our Chief
Executive Officer and Chief Financial Officer..

 Additional Information.

 Quynh Hoa T. Tran, our sole officer and director,
is not currently an officer or director of any other blank check shell companies and she and Repository Services LLC had been a shareholder
in one other blank check shell company named American Metals Recovery and Recycling Inc. (symbol AMRR) that had filed a registration statement
on Form 10-12G on August 2, 2021.

 On December 23, 2021, Repository Services LLC
held approximately 73.3 % of the issued and outstanding common shares in AMRR and 100% of the preferred stock; 71.1% of the common
stock and all of the preferred stock was sold to Multiband Global Resources LLC, an unrelated party, for $500,000 and the remaining shares
were transferred to the Katell Survivors Trust (Gerald Katell, trustee), an unrelated third party. As at December 31, 2021, Repository
Services LLC had no interest in AMRR. Quynh Hoa T. Tran held less than 1% of the issued and outstanding shares in AMRR.

 Specialty Capital Lenders LLC provides financial
accommodations to businesses and is not an equity investor. No loan provided to any business by Specialty Capital Lenders LLC involves
equity financing or the ability to convert any loan or financial accommodations into equity of the business.

 Indemnification.

 Our Articles of Incorporation, By-Laws and director
indemnification agreements provide that each person who was or is made a party or is threatened to be made a party to or is otherwise
involved (including, without limitation, as a witness) in any action, suit or proceeding, whether civil, criminal, administrative or investigative,
by reason of the fact that he or she is or was a director or an officer of the Company or, in the case of a director, is or was serving
at our request as a director, officer, or trustee of another corporation, or of a partnership, joint venture, trust or other enterprise,
including service with respect to an employee benefit plan, whether the basis of such proceeding is alleged action in an official capacity
as a director, officer or trustee or in any other capacity while serving as a director, officer or trustee, shall be indemnified and held
harmless by us to the fullest extent authorized by the Nevada General Corporation Law against all expense, liability and loss reasonably
incurred or suffered by such.

 Section 78.751 of the Nevada General Corporation
Law permits a corporation to indemnify any director or officer of the corporation against expenses (including attorney's fees),
judgments, fines and amounts paid in settlement actually and reasonably incurred in connection with any action, suit or proceeding brought
by reason of the fact that such person is or was a director or officer of the corporation, if such person acted in good faith and in a
manner that he or she reasonably believed to be in, or not opposed to, the best interests of the corporation, and, with respect to any
criminal action or proceeding, if he or she had no reason to believe his or her conduct was unlawful. In a derivative action, ( i.e.,
one brought by or on behalf of the corporation), indemnification may be provided only for expenses actually and reasonably incurred by
any director or officer in connection with the defense or settlement of such an action or suit if such person acted in good faith and
in a manner that he or she reasonably believed to be in, or not opposed to, the best interests of the corporation, except that no indemnification
shall be provided if such person shall have been adjudged to be liable to the corporation, unless and only to the extent that the court
in which the action or suit was brought shall determine that the defendant is fairly and reasonably entitled to indemnity for such expenses
despite such adjudication of liability.

 As far as indemnification for liabilities arising
under the Securities Act of 1933, as amended, may be permitted to officers, directors or persons controlling the Company pursuant to the
foregoing, the Company has been informed that in the opinion of the SEC such indemnification is against public policy as expressed in
the Securities Act of 1933, as amended, and is therefore unenforceable.

 ITEM 11. EXECUTIVE COMPENSATION.

 No executive compensation was paid during
the fiscal years ended September 2024 and 2023 and through the date hereof. The Company has no employment agreement with our officer
and director.

 As of the fiscal years ended September 30, 2024,
September 30, 2023 and through the date hereof, there were no outstanding equity awards to any of prior or current executive officer(s)
or the members of our board of directors. The Company has no stock option, retirement, pension, or profit-sharing programs for the benefit
of directors, officers, or other employees, but our board of directors may recommend adoption of one or more such programs in the future.

 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 September 30, 2024 and the date hereof. The information in this table provides the
ownership information for each person known by us to be the beneficial owner of more than 10% of our common stock and preferred 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 of Beneficial Owner

 Common
 Stock
 Beneficially
 Owned (1)

 Percentage
 of
 Common
 Stock
 Owned (1)

 Repository Services LLC (2)
c/o The Stauber Law Offices
9440 Santa Monica Boulevard
Suite 301
Beverly Hills, CA 90210

 23,946,307

 70.3
 %

 Director and Officer (1 person)

 Quynh Hoa T. Tran (3) (4)
9340 Wilshire Boulevard
Suite 203
Beverly Hills, CA 90212

 %

 _____

 (1) Applicable percentage ownership
is based on 34,276,816 shares of common stock outstanding as of September 30, 2024 and as of the date hereof. Beneficial ownership is
determined in accordance with the rules of the SEC and includes voting or investment power with respect to securities. Shares of common
stock that are currently exercisable or exercisable within 60 days of the fixed date are deemed to be beneficially owned by the person
holding such securities for the purpose of computing the percentage of ownership of such person but are not treated as outstanding for
the purpose of computing the percentage ownership of any other person.

 (2) Pursuant to a Stock Purchase Agreement
dated as at August 7. 2020, as of September 30, 2020, Repository Services LLC was the beneficial owner 24,946,307 of the shares of common
stock. On or about October 15, 2020, Repository Services LLC became the record owner of 23,446,307 shares of the Company held for it in
the name of Brock, K. Brock & S. Brock General Partners trustee of Brock Family Trust, K. Brock & S. Brock General Partners Brock
Family Trust UADTD 06/24/1998, K. Brock & S. Brock General Partners Trustee of Brock Family Trust, and the Brock Irrevocable Trust.
On October 27, 2020, Brock caused the balance of the 500,000 shares of common stock beneficially owned by Repository Services LLC to be
registered by the transfer agent in its name. Repository Services LLC's Manager and control member is Brian Brick.

 ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS AND DIRECTOR
INDEPENDENCE.

 On September 30, 2016, the Company issued a promissory
note to Stephen Brock in the principal amount of $300,000. On August 3, 2020, the promissory note was assigned by Stephen Brock to Specialty
Capital Lenders LLC. As of September 30, 2024, there was owed to Specialty Capital Lenders LLC $350,000 in principal and $73,529 in interest.
As at January 1, 2022, the Company had entered into an Obligation Extension Agreement with Specialty Capital Lenders LLC. Pursuant to
the terms of the Extension Agreement, the original principal continued to accrue interest at the rate of three (3%) percent per annum.
The Extension Agreement terminated as of August 31, 2023, at which time all unpaid principal and accrued interest will be due and payable
to Specialty Capital Lenders LLC. On September 1, 2023, the parties entered into new Extension Agreement. The Extension Agreement now
terminates as of December 31, 2026, at which time all unpaid principal and accrued interest will be due and payable to Specialty Capital
Lenders LLC

 The Company may, at its sole discretion, at any
time prepay all or any part of the principal amount of the Promissory Note, without premium and with all accrued interest to the date
of prepayment. Partial prepayments will be applied first to accrued interest and then to principal.

 On December 18, 2019, the Company issued a Revolving
Promissory Note to Repository Services LLC whereby the Company can borrow up to a maximum of thirty-five thousand USD ($35,000) at an
annual rate of interest equal to five percent (5%). There have been no financial accommodations provided to the Company under the Revolving
Promissory Note.

 Specialty Capital Lenders LLC, Repository Services
LLC and the Company may be deemed to be related parties to each other. Repository Services LLC's Manager and control member is Brian
Brick and the other member is Ronald J. Stauber. Specialty Capital Lenders LLC's Manager and sole member is Ronald J. Stauber. As
of the date hereof, Repository Services LLC owned and controlled 8,123,230 shares of the Company's common stock, which represents
approximately 70.3% of the common stock issued and outstanding and owned and controlled 600,000 shares of the preferred stock, which represents
100% of the issued shares of preferred stock outstanding.

 Quynh Hoa T. Tran was selected to be an officer
and director of the Company by Repository Services LLC. Quynh Hoa T. Tran has no direct or indirect interest in Specialty Capital Lenders
LLC and Repository Services LLC.

 ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES.

 Our independent registered public accounting firm
Hudgens CPA, PLLC

 (1)

 Audit Fees

 The aggregate fees billed for professional
services rendered by our auditors, for the audit of the registrant's annual consolidated financial statements and review of the consolidated
financial statements included in the registrant's Form 10-K and Form 10-Q(s) or services that are normally provided by the accountant
in connection with statutory and regulatory filings or engagements, for fiscal years 2024 and 2023 was $10,500 and $10,035, respectively.

 (2)

 Audit Related Fees

 None.

 (3)

 Tax Fees

 None.

 (4)

 All Other Fees

 None.

 (5)

 Audit Committee Policies and Procedures

 The Company does not have an audit committee.

 (6)

 If greater than 50 percent, disclose the percentage of hours expended on the principal accountant's engagement to audit the registrant's consolidated financial statements for the most recent fiscal year that were attributed to work performed by persons other than the principal accountant's full-time, permanent employees.

 Not applicable.

 ITEM 15. FINANCIAL STATEMENTS AND SUPPLEMENTARY
DATA

 Set forth below is an index to our financial statements
attached to this Annual Report:

 Independent Auditors Report of January10, 2025

 Consolidated Balance Sheets at September 30, 2024 and 2023

 Consolidated Statements of Operation for the Years Ended September
30, 2024 and 2023

 Consolidated Statements of Stockholders' Deficit for the Years
Ended September 30, 2024 and 2023

 Consolidated Statements of Cash Flows for the Years ended September
30, 2024 and 2023

 ITEM 16. FORM 10-K SUMMARY.

 No optional summary of the above information is required to be provided.

 ITEM 17. FINANCIAL STATEMENTS AND EXHIBITS

 Exhibit No.

 Description

 3.1*

 Articles of Incorporation

 3.2*

 Amendment to Articles of Incorporation

 3.3*

 By-Laws

 10.1**

 Debt Restructure Agreement of September 16, 2016 [Executed Copy]

 10.2**

 Promissory Note of September 30, 2016 [Executed Copy]

 10.3**

 Assignment of Promissory Note to Specialty Capital LLC of August 3, 2020 [Executed Copy]

 *

 Incorporated by reference to the Registrant's Registration Statement on Form 10, filed on June 1, 2022.

 **

 Incorporated by reference to the Registrant's Registration Statement on Form 10, Amendment No. 2 filed on September 6, 2022

 31.1

 Certification of Chief Executive Officer pursuant to Section 302(a) of the Sarbanes-Oxley Act.

 31.2

 Certification of Chief Financial Officer pursuant to Section 302(a) of the Sarbanes-Oxley Act.

 32.1

 Certification of Chief Executive Officer and Chief Financial Officer Under Section 1350 as Adopted Pursuant Section 906 of the Sarbanes-Oxley Act.

 101.INS

 101.SCH

 101.CAL

 101.LAB

 101.PRE

 101.DEF

 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.

 Date: January 10, 2025

 By:

 /s/ Quynh Hoa T. Tran

 Quynh Hoa T. Tran

 President

 By:

 /s/ Quynh Hoa T. Tran

 Quynh Hoa T. Tran

 Chief Financial Officer