Techcom, Inc. Form 10-K

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 2023-06-30

 2024-04-10

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 2023-10-01

 UNITED STATES

 SECURITIES AND EXCHANGE COMMISSION

 Washington, D.C. 20549

 FORM 10-K

 ANNUAL
REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES ACT OF 1934:

 For the fiscal year ended December 31, 2023

 TRANSITION
REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE EXCHANGE ACT

 For the transition period from __________________
to __________________

 Commission File Number: 000-56041

 Techcom, Inc.

 (Exact Name of Registrant as Specified in Its
Charter)

 Delaware

 06-1701678

 (State or Other Jurisdiction of

 incorporation or organization)

 (I.R.S. Employer

 Identification No.)

 2901, 29th Floor, Boulevard Plaza Tower 2,

 Burj
Khalifa District, Downtown Dubai,
 UAE 0000

 (Address of Principal Executive Offices)

 + 852 29803711

 (Issuer's Telephone Number)

North Market Street, Suite 950, Wilmington, DE 19801

 (Former name or former address, if changed since
last report.)

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

 Title of each class

 Trading Symbol(s)

 Name of each exchange on which registered

 N/A

 N/A

 N/A

 Securities registered pursuant to Section 12(g) of the Act: Common
Stock, par value $0.00001 per share

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

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

by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during
the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to
such filing requirements for the past 90 days. Yes No

 Indicate by check mark whether the registrant
has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405
of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).

 Yes
 No

 Indicate by check mark whether the registrant
is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company.
See the definitions of "large accelerated filer," "accelerated filer", "smaller reporting company",
and "emerging growth company" in Rule 12b-2 of the Exchange Act.

 Large accelerated filer

 Accelerated filer

 Non-accelerated filer

 Smaller Reporting Company

 Emerging growth company

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

by check mark whether the registrant has filed a report on and attestation to its management's assessment of the effectiveness of
its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public
accounting firm that prepared or issued its audit report. Yes No

 If
securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant
included in the filing reflect the correction of an error to previously issued financial statements.

by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation
received by any of the registrant's executive officers during the relevant recovery period pursuant to §240.10D-1(b).

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

 The aggregate market value of the voting and non-voting
common equity held by non-affiliates, as of the last business day of the registrant's most recently completed second fiscal quarter
is $ 228,165.

 Number of shares outstanding of each of the issuer's
classes of common equity, as of April 10, 2024: 64,990,254 shares of Common Stock, par value US $0.00001.

 PAGE

 Item 1.

 Business

 Item 1A.

 Risk Factors

 Item 1B.

 Unresolved Staff Comments

 Item 1C.

 Cybersecurity

 Item 2

 Properties

 Item 3.

 Legal proceedings

 Item 4.

 Mine Safety Disclosures

 Item 5.

 Market for Common Equity and Related Stockholder Matters

 Item 6.

 Selected Financial Data

 Item 7.

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

 Item 7A.

 Quantitative and Qualitative Disclosures About Market Risk

 Item 8.

 Financial Statements and Supplementary Data

 Item 9.

 Changes In and Disagreements With Accountants on Accounting and Financial Disclosure

 Item 9A

 Controls and Procedures

 Item 9B.

 Other Information

 Item 10

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

 Item 11.

 Executive Compensation

 Item 12.

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

 Item 13.

 Certain Relationships and Related Transactions, and Director Independence

 Item 14.

 Principal Accounting Fees and Services

 Item 15.

 Exhibits

 Signatures

 i

 Forward Looking Statements

 The information contained in this Report includes
some statements that are not purely historical and that are "forward-looking statements" within the meaning of Section 27A
of the Securities Act of 1933, as amended (the "Securities Act"), and Section 21E of the Securities Exchange Act of 1934,
as amended (the "Exchange Act"), and as such, may involve risks and uncertainties. These forward-looking statements relate
to, among other things, expectations of the business environment in which we operate, perceived opportunities in the market and statements
regarding our mission and vision. In addition, any statements that refer to projections, forecasts or other characterizations of future
events or circumstances, including any underlying assumptions, are forward-looking statements. You can generally identify forward-looking
statements as statements containing the words "anticipates," "believes," "continue," "could,"
"estimates," "expects," "intends," "may," "might," "plans," "possible,"
"potential," "predicts," "projects," "seeks," "should," "will,"
"would" and similar expressions, or the negatives of such terms, but the absence of these words does not mean that a statement
is not forward-looking.

 Forward-looking statements involve risks and
uncertainties that could cause actual results or outcomes to differ materially from those expressed in the forward-looking statements.
The forward-looking statements contained herein are based on various assumptions, many of which are based, in turn, upon further assumptions.
Our expectations, beliefs and forward-looking statements are expressed in good faith on the basis of management's views and assumptions
as of the time the statements are made, but there can be no assurance that management's expectations, beliefs or projections will
result or be achieved or accomplished. We disclaim any obligation to update forward-looking statements to reflect events or circumstances
after the date hereof.

 ii

 ITEM 1.

 BUSINESS

 Overview

 TechCom, Inc., which may also be referred to we,
us, our, or the Company, was organized on August 22, 2000 under the laws of the State of Nevada, as UgoMedia Interactive Corporation.
The Company has gone through several changes in its lines of business since its incorporation.

 On October 17, 2009, we acquired Beijing Innotrek
Technology Co. Ltd, a Chinese company based in Beijing, China ("Innotrek"). As a subsidiary of TechCom, Inc., Innotrek engaged
in the research and development of broadband technology products in China. Innotrek specialized in high technology network communications
and offered broadband technology installation services to hotels. Its products included (i) a system that makes use of various wired mediums,
(ii) a cable modem and (iii) security and monitoring products. The company also distributed computers, network equipment, storage devices,
and software products. The Company currently has no operations.

 On June 30, 2017, the Company re-domiciled in
Delaware and ceased being a Nevada corporation.

 Pursuant to a Stock Purchase Agreement dated October
6, 2017 and a Note Purchase Agreement dated October 11, 2017, Kok Seng Yeap obtained 1,000,000 shares of the Company's convertible
preferred stock and a convertible note in the amount of $50,000, the combination of which gave him a majority of the voting power of all
outstanding shares of the Company.

 On February 26, 2020, the Company filed a Certificate
of Amendment with Delaware to change its name to TechCom, Inc.

 On July 27, 2021, Kok Seng Yeap sold 55,070,000
shares of Company's common stock and 1,000,000 shares of Company's Series A Preferred Stock to AlphaBit, LLC, a Nevada limited
liability company beneficially owned by Munaf Ali for $550,000. Such shares represent 87.60% of the Company's voting power assuming
conversion of all of the Company's Series A Preferred Stock.

 Going Concern

 The accompanying financial statements have been
prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation
of liabilities in the normal course of business. The Company currently has no operations and as of December 31, 2023a stockholders deficit
of $201,931 with an accumulated deficit of $2,621,497. The Company intends to find a merger target in the form of an operating entity.
The Company cannot be certain that it will be successful in this strategy.

 These factors, among others, raise substantial
doubt about the Company's ability to continue as a going concern. The accompanying financial statements do not include any adjustments
that might result from the outcome of this uncertainty.

 Business

 Currently, we have no active operations.

 Research and Development

 We have not incurred any research and development
costs in the fiscal years ended December 31, 2023 or 2022.

 Employees

 As of March 30, 2024, the Company has two officers:
Mr. Charlie Faulkner as Chief Executive Officer, and Mr. Simon Wajcenberg as Chief Financial Officer.

 Insurance

 We do not maintain any insurance and do not intend
to maintain insurance in the future. Because we do not have any insurance, if we are made a party to any action, we may not have sufficient
funds to defend the litigation. If that occurs a judgment could be rendered against us that could cause us to cease operations.

 Intellectual Property

 We currently have not obtained any copyrights,
patents or trademarks. We do not anticipate filing any copyright or trademark applications related to any assets over the next 12 months.

 Government Regulation

 We will be required to comply with all regulations,
rules and directives of governmental authorities and agencies in any jurisdiction which we would conduct activities. We do not believe
that regulation will have a material impact on the way we conduct our business. We do not need to receive any government approvals necessary
to conduct our business; however, we will have to comply with all applicable export and import regulations.

 ITEM 1A.

 RISK FACTORS

 This information is not required of smaller reporting companies.

 ITEM 1B.

 UNRESOLVED STAFF COMMENTS

 Not applicable.

 ITEM 1C.

 CYBERSECURITY

 We believe cybersecurity is critical
 to our Company. We ae not conducting material operations, so cybersecurity threats have not affected
our business strategy or results of operations and the Board of Directors will assess the potential threat to future operations as such
operations develop. The Board of Directors will oversee management's processes for identifying and mitigating risks, including cybersecurity
risks, to facilitate mitigating our risks involved with cybersecurity. help align our risk exposure with our strategic objectives. The
Board relies on its executive officers to identify cybersecurity risks and retains oversight of cybersecurity. In the event of an incident,
we intend to take appropriate steps from incident detection to mitigation, recovery and notification of appropriate parties. Management
is responsible for day-to-day monitoring of cybersecurity, including detection and response and to report risks and incidents to the Board
of Directors. We rely on computer software provided by third parties to protect our computer systems against cybersecurity threats.

 ITEM 2.

 PROPERTIES

 We do not own any property. Our executive offices are located at 2901,
29th Floor, Boulevard Plaza Tower 2Burj Khalifa District, Downtown Dubai, UAE.

 ITEM 3.

 LEGAL PROCEEDINGS

 None.

 ITEM 4.

 MINE SAFETY DISCLOSURES

 Not applicable.

 ITEM 5.

 MARKET FOR COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES

 Market Information

 The following table sets forth the range of high and low closing sales
prices for our common stock during each fiscal quarter during the two-year period ended December 31, 2023 as reported by the
OTC Market. The trading volume of our securities fluctuates and may be limited during certain periods. As a result, the liquidity of an
investment in our securities may be adversely affected.

 Common Stock

 2022

 High

 Low

 2021

 High

 Low

 Quarter ended March 31, 2022

 $1.9700

 $0.6398

 Quarter ended March 31, 2021

 $0.0599

 $0.0220

 Quarter ended June 30, 2022

 $1.0150

 $0.4746

 Quarter ended June 30, 2021

 $0.0300

 $0.0200

 Quarter ended September 30, 2022

 $0.5850

 $0.0610

 Quarter ended September 30, 2021

 $0.1499

 $0.0261

 Quarter ended December 31, 2022

 $0.0500

 $0.0350

 Quarter ended December 31, 2021

 $0.8100

 $0.0570

 Common Stock

 2023

 High

 Low

 2022

 High

 Low

 Quarter ended March 31, 2023

 $0.0620

 $0.0330

 Quarter ended March 31, 2022

 $1.9700

 $0.6398

 Quarter ended June 30, 2023

 $0.0230

 $0.0230

 Quarter ended June 30, 2022

 $1.0150

 $0.4746

 Quarter ended September 30, 2023

 $0.0300

 $0.0300

 Quarter ended September 30, 2022

 $0.5850

 $0.0610

 Quarter ended December 31, 2023

 $0.1800

 $0.1315

 Quarter ended December 31, 2022

 $0.0500

 $0.0350

 Holders

 As of December 31, 2023, we had 64,990,254 shares
of our common stock issued and outstanding and held by 175 persons.

 In general, pursuant to Rule 144 adopted under
the Securities Act of 1933, as amended, a shareholder who owns restricted shares of a company which files periodic reports with the Securities
and Exchange Commission and who has a holding period of at least six months, is entitled to sell such shares in accordance with the provisions
of Rule 144. In the event the shareholder is a non-affiliate of the issuer, he or she may make unlimited public resales of shares under
Rule 144 provided that the current public information requirement is satisfied. A non-affiliate who has a holding period of more than
one year, may make unlimited resales of shares without compliance with any other requirement of Rule 144. Persons who are affiliates of
the issuer must comply with all requirements of Rule 144 in conjunction with resales of their shares including the current public information
requirement, the volume limitations, the manner of sale requirements and the filing of a Form 144. Therefore, the possible sale of our
currently outstanding shares pursuant to Rule 144 may, in the future, have a depressive effect on the price of our common stock in the
over-the-counter market.

 Dividends

 We have never declared or paid a dividend on our
common stock and, because we have very limited resources and a substantial accumulated deficit, we do not anticipate declaring or paying
any dividends on our common stock in the foreseeable future. Rather, we intend to retain earnings, if any, for the continued operation
and expansion of our business. It is unlikely, therefore, that the holders of our common stock will have an opportunity to profit from
anything other than potential appreciation in the value of our common shares held by them. If you require dividend income, you should
not rely on an investment in our common stock.

 Equity Compensation Plans

 We do not currently have any equity compensation plans.

 Performance Graph

 This information is not required of smaller reporting companies.

 Recent Sales of Unregistered Securities; Use
of Proceeds from Registered Securities

 We did not sell any equity securities which were
not registered under the Securities Act during the year ended December 31, 2023 that were not otherwise disclosed on our quarterly reports
on Form 10-Q or our current reports on Form 8-K filed during the year ended December 31, 2023.

 Issuer Purchases of Equity Securities.

 None.

 ITEM 6.

 SELECTED FINANCIAL DATA

 This information is not required of smaller reporting companies.

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

 You should read this discussion together with
the Financial Statements, related Notes and other financial information included elsewhere in this Form 10-K. The following discussion
contains assumptions, estimates and other forward-looking statements that involve a number of risks and uncertainties, including those
discussed elsewhere in this Form 10-K. These risks could cause our actual results to differ materially from those anticipated in
these forward-looking statements.

 This discussion is intended to further the reader's understanding
of the Company's financial condition and results of operations and should be read in conjunction with the Company's financial
statements and related notes included elsewhere herein. This discussion also contains forward-looking statements. The Company's
actual results could differ materially from those anticipated in these forward-looking statements as a result of the risks and uncertainties
set forth elsewhere in this Annual Report and in the Company's other SEC filings. Readers are cautioned not to place undue reliance
on any forward-looking statements, which speak only as of the date hereof. The Company is not party to any transactions that would be
considered "off balance sheet" pursuant to disclosure requirements under Item 303(c) of Regulation S-K.

 Overview

 The Company is a non-operating holding company.
Historically, the Company has been involved and invested in gaming and vending businesses, the focus of which was on the entertainment,
travel and leisure industries. Current management acquired control of the Company through purchase of preferred shares in July 2021 and
is in the process of identifying operating businesses that are potential candidates for acquisition.

 Critical Accounting Policies

 The relevant accounting policies are listed below.

 Basis of Accounting

 The basis is United States generally accepted
accounting principles.

 Cash and Cash Equivalents

 The Company considers all short-term investments
with a maturity of three months or less at the date of purchase to be cash and cash equivalents.

 Use of Estimates

 In preparing financial statements in conformity
with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts
of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues
and expenses during the reported period. Actual results could differ from those estimates.

 Advertising

 Advertising costs are expensed when incurred.
The Company incurred $0 of sales and marketing expenses, including advertising, for the years ended December 31, 2023 and December 31,
2022.

 Comprehensive Income (Loss)

 Net income (loss) is equal to comprehensive income
(loss).

 Income Taxes

 H.R. 1 (the "Tax Reform Law"), effective
for tax years beginning on or after January 1, 2018, except for certain provisions, resulting in significant changes to existing United
States tax law, including various provisions that are expected to impact the Company. The Tax Reform Law reduced the federal corporate
tax rate from 34% to 21% effective January 1, 2018 for the Company.

 At December 31, 2023 and 2022, the Company
had net operating losses ("NOL") for income tax purposes. The Company has NOL carry-forwards for Federal income tax
purposes of $2.62 million and $2.54 million at December 31, 2023 and 2022, respectively. No tax benefit was reported with
respect to these NOL carry-forwards in the accompanying financial statements because the Company believes the realization of the
Company's deferred tax of approximately $0.55 million as of December 31, 2023, was not considered more likely than not
and accordingly, the potential tax benefits of the net loss carry-forwards are fully offset by a full valuation allowance.

 Components of deferred tax assets as of December
31, 2023 and 2022 are as follows:

 2023

 2022

 Net deferred tax assets – Non-current:

 Expected income tax benefit from NOL carry-forwards

 $
 550,514

 $
 534,276

 Less: valuation allowance

 (550,514
)

 (534,276
)

 Deferred tax assets, net of valuation allowance

 $
 –

 $
 –

 Income Tax Provision in the Statements
of Operations

 A reconciliation of the consolidated federal statutory
income tax rate and the effective income tax rate as a percentage of income before income taxes for the years ended December 31, 2023
and 2022 is as follows:

 2023

 2022

 Federal statutory income tax expense (benefit) rate

 (21.00%
)

 (21.00
)

 State statutory income tax (benefit) rate, net of effect of state income tax deductible to federal income tax (No state operations)

 –%

 –%

 Change in valuation allowance on net operating loss carry-forwards

 21.00%

 21.00%

 Effective income tax rate

 0.00%

 0.00%

 Year end

 The Company's fiscal year-end is December
31.

 Recent Accounting Pronouncements

 In May 2021, the FASB issued ASU 2021-04, Earnings
Per Share (Topic 260), Debt-Modifications and Extinguishments (Subtopic 470-50), Compensation-Stock Compensation (Topic 718), and Derivatives
and Hedging-Contracts in Entity's Own Equity (Subtopic 815-40), ("ASU 2021-04"). This ASU reduces diversity in an
issuer's accounting for modifications or exchanges of freestanding equity-classified written call options (for example, warrants)
that remain equity classified after modification or exchange. This ASU provides guidance for a modification or an exchange of a freestanding
equity-classified written call option that is not within the scope of another Topic. It specifically addresses: (1) how an entity should
treat a modification of the terms or conditions or an exchange of a freestanding equity-classified written call option that remains equity
classified after modification or exchange; (2) how an entity should measure the effect of a modification or an exchange of a freestanding
equity-classified written call option that remains equity classified after modification or exchange; and (3) how an entity should recognize
the effect of a modification or an exchange of a freestanding equity-classified written call option that remains equity classified after
modification or exchange. This ASU is effective for all entities for fiscal years beginning after December 15, 2021. An entity should
apply the amendments prospectively to modifications or exchanges occurring on or after the effective date of the amendments. Early adoption
is permitted, including adoption in an interim period. The adoption of ASU 2021-04 on January 1, 2022 did not have a material impact on
the Company's condensed financial statements or disclosures.

 In January 1, 2023, the Company adopted ASU 2022-02, Financial
Instruments - Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures, which requires disclosure of gross
write-offs of finance receivables by year of origination. The adoption of this standard did not have a material impact on our disclosures.

 In December 2023, the FASB issued ASU 2023-09, Income
Taxes (Topic 740): Improvements to Income Tax Disclosures, which would require additional transparency for income tax disclosures,
including the income tax rate reconciliation table and cash taxes paid both in the United States and foreign jurisdictions. This standard
is effective for annual periods beginning after December 15, 2024. We are currently assessing the impact this standard will have on our
disclosures.

 Management believes that other recent accounting
pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and
the Securities and Exchange Commission do not have a material impact on the Company's present or near future financial statements.

 Results of Operations

 Capitalization

 The following table sets forth, as of December
31, 2023 and 2022, the capitalization of TechCom, Inc. on an actual basis. This table should be read in conjunction with the more detailed
financial statements and notes thereto included elsewhere herein.

 December 31, 2023 Actual:

 Preferred stock, $0.0001 par; 1,000,000 shares issued and outstanding at December 31, 2023

 $

 Common stock, $0.00001 par; 64,990,254 shares issued and outstanding at December 31, 2023

 Additional paid-in capital

 Deficit accumulated during development stage

 (2,621,497
)

 Total stockholders' equity (deficit)

 $
 (201,931
)

 December 31, 2022 Actual:

 Preferred stock, $0.0001 par; 1,000,000 shares issued and outstanding at December 31, 2022

 $

 Common stock, $0.00001 par; 64,990,254 shares issued and outstanding at December 31, 2022

 Additional paid-in capital

 Deficit accumulated during development stage

 (2,544,174
)

 Total stockholders' equity (deficit)

 $
 (124,608
)

 Results of Operations for the years ended December
31, 2023 and December 31, 2022

 For the year ended December 31, 2023 and 2022,
we had no revenue.

 Costs of revenue during these same periods were
$0.

 For the years ended December 31, 2023 and December
31, 2022, professional and administrative expenses were $77,325 and $108,064, respectively. These costs were primarily the costs for the
daily operations and legal services.

 For the years ended December 31, 2023 and 2022,
professional expenses were $38,413 and $52,446., respectively The professional fee expenses in 2023 and 2022 were mainly due to SEC filing
preparations.

 For the years ended December 31, 2023 and December
31, 2022, general and administrative expenses were $38,911 and $55,618. Costs incurred were primarily SEC filings and stock records service
fees. The decrease of general and administrative expenses was due to hiring the former owner team as their management company assumed
the responsibilities of CEO and CFO for a shorter period in 2023.

 Going Concern

 The accompanying financial statements have been
prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation
of liabilities in the normal course of business. The Company currently has no operations and has a stockholders deficit of $201,931 with
an accumulated deficit of $2,621,497. The Company intends to find a merger target in the form of an operating entity. The Company cannot
be certain that it will be successful in this strategy.

 These factors, among others, raise substantial
doubt about the Company's ability to continue as a going concern. The accompanying financial statements do not include any adjustments
that might result from the outcome of this uncertainty.

 Summary of any product research and development
that we will perform for the term of our plan of operation

 The Company is a shell company with no operations
and does not have specific products. Our research and development will depend on a future merger with an operational company or companies.

 Expected purchase or sale of plant and significant
equipment

 We do not anticipate the purchase or sale of any
plant or significant equipment; as such, items are not required by us at this time.

 Significant changes in the number of employees

 As of December 31, 2023, we did not have any paid
employees. We are dependent upon our officers and directors for our future business development. As our operations expand, we anticipate
that we need to hire additional employees, consultants and professionals; however, the exact number is not certain at this time.

 Liquidity and Capital Resources

 As of December 31, 2023, we had cash of $0.

 A critical component of our operating plan impacting
our continued existence is our ability to obtain additional capital through additional equity and/or debt financing.

 We have limited financial resources available,
which has had an adverse impact on our liquidity, activities and operations. These limitations have adversely affected our ability
to obtain certain projects and pursue additional business. Without realization of additional capital, it would be unlikely for us to continue
as a going concern. In order for us to remain a going concern, we will need to obtain additional capital. Additional working capital
may be sought through additional debt or equity private placements, additional notes payable to banks or related parties (officers, directors
or stockholders), from other funding sources at market rates of interest, or a combination of these. The ability to raise necessary financing
will depend on many factors, including the nature and prospects of any business to be acquired and the economic and market conditions
prevailing at the time financing is sought. No assurances can be given that any necessary financing can be obtained on terms favorable
to us, or at all.

 In addition, the Company hired a consulting company
which was owned by the former principal shareholders to manage the Company and the former principal shareholders served as Chief Executive
Officer and Chief Financial Officer. The fees were $31,500 and $48,000 in 2023 and 2022, respectively. The services ended in November
2023, when the Company engaged a new Chief Executive Officer and Chief Financial Officer.

 Future funding could result in potentially dilutive
issuances of equity securities, the incurrence of debt, contingent liabilities and/or amortization expenses related to goodwill and other
intangible assets, which could materially adversely affect our business, results of operations and financial condition. Any future
acquisitions of other businesses, technologies, services or products might require us to obtain additional equity or debt financing, which
might not be available on terms favorable to us, or at all, and such financing, if available, might be dilutive.

 Off-Balance Sheet Arrangements

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

 Critical Accounting Policies and Estimates

 Revenue Recognition: We recognize revenue from
product sales once all of the following criteria for revenue recognition have been met: pervasive evidence that an agreement exists; the
services have been rendered; the fee is fixed and determinable and not subject to refund or adjustment; and collection of the amount due
is reasonable assured.

 ITEM 7A.

 QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

 This information is not required of smaller reporting companies.

 ITEM 8.

 FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

 INDEX TO CONSOLIDATED FINANCIAL STATEMENTS

 Page

 Report of
 Independent Registered Public Accounting Firm- RH CPA PCAOB ID 6398

 Balance Sheets as of December 31, 2023 and 2022

 Statements of Operations for the years ended December 31, 2023 and 2022

 Statements
 of Stockholders' Deficit for the years ended December 31, 2023 and 2022

 Statements of Cash Flows for the years ended December 31, 2023 and 2022

 Notes to Financial Statements

 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM

 To the Board of Directors and Stockholders
of TECHCOM, Inc.

 Opinion on the Financial Statements

 We have audited the accompanying
balance sheets of TECHCOM, Inc. (the Company) as of December 31, 2023 and 2022, and the related statements of operations, changes in stockholders'
deficit, and cash flows for the years then ended, and the related notes (collectively referred to as the financial statements). In our
opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2023
and 2022, and the results of its operations and its cash flows for the years then ended, in conformity with accounting principles generally
accepted in the United States of America.

 Going Concern Matter

 As discussed in Note 2 to the financial
statements, as of December 31, 2023, the Company experienced an accumulated deficit of $2,621,497 and suffered from continuous losses
for a reasonable period of time, which is considered to be one year from the issuance date of the financial statements. These matters
raise substantial doubt about the Company's ability to continue as a going concern. Management's plans in regard to this matter
are 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.

 Critical Audit Matters

 Critical audit matters are matters
arising from the current period audit of the financial statements that were communicated or required to be communicated to the audit committee
and that: (1) relate to accounts or disclosures that are material to the financial statements and (2) involved our especially challenging,
subjective, or complex judgments. We determined that there are no critical audit matters.

 /s/ RH CPA

 We have served as the Company's auditor since
2019.

 Bayside, New York

 April 12, 2024

 F- 1

 Balance Sheets

 As of December 31, 2023 and 2022

 December 31,
 2023

 December 31,
 2022

 Assets

 Current assets

 Prepaid expenses

 $
 –

 $
 –

 Total current assets

 –

 –

 Total assets

 $
 –

 $
 –

 Liabilities and Stockholders' Deficit

 Current liabilities

 Accrued expenses

 $
 10,326

 $
 10,197

 Due to shareholders

 191,605

 114,411

 Total current liabilities

 201,931

 124,608

 Total liabilities

 201,931

 124,608

 Stockholders' deficit

 Convertible
 Preferred stock, $ 0.0001
 par value, 5,000,000 shares authorized, 1,000,000 issued and outstanding

 Common stock, $ 0.00001
 par value; 9,888,000,000
 shares authorized; 64,990,254
 shares issued and outstanding as of December 31, 2023 and 2022

 Additional paid-in capital

 Accumulated deficit

 ( 2,621,497
)

 ( 2,544,174
)

 Total stockholders' deficit

 ( 201,931
)

 ( 124,608
)

 Total liabilities and stockholders' deficit

 $
 –

 $
 –

 See accompanying notes to financial statements.

 F- 2

 Statements of Operations

 For the Years Ended December 31, 2023 and 2022

 2023

 2022

 Revenue

 $
 –

 $
 –

 Costs of Sales

 –

 –

 Gross Profit

 –

 –

 Operating Expenses

 Professional fees

 38,413

 52,446

 General & administrative expenses

 38,911

 55,618

 Total operating expenses

 77,324

 108,064

 Loss from operations

)

)

 Other income (expenses)

 Debt forgiven

 –

 –

 Interest expenses

 –

 –

 Total other income (expenses)

 –

 –

 Net income (loss)

 $
)

 $
)

 Weighted average (loss) per share

 $
 ( 0.001
)

 $
 ( 0.002
)

 Weighted average shares outstanding

 64,990,254

 67,990,254

 See accompanying notes to financial statements

 F- 3

 Statement of Stockholders' Deficit

 For the years ended December 31, 2023 and 2022

 Preferred Stock

 Common Stock

 Additional
 Paid in

 Accumulated

 Total Stockholders'

 Shares

 Amount

 Shares

 Amount

 Capital

 Deficit

 Deficit

 Balance December 31, 2021

 1,000,000

 $

 64,990,254

 $

 $

 $
 ( 2,436,110
)

 $
 ( 16,544
)

 Net income (loss)

 –

 –

 –

 –

 –

)

)

 Balance December 31, 2022

 1,000,000

 64,990,254

 ( 2,544,174
)

 ( 124,608
)

 Net income (loss)

 –

 –

 –

 –

 –

)

)

 Balance December 31, 2023

 1,000,000

 $

 64,990,254

 $

 $

 $
 ( 2,621,498
)

 $
 ( 201,931
)

 See accompanying notes to financial statements

 F- 4

 Statement of Cash Flows

 For the years ended December 31, 2023 and 2022

 2023

 2022

 Cash flows from operating activities

 Net income (loss)

 $
)

 $
)

 Adjustments to reconcile net income (loss) to net cash provided by operating activities:

 Prepaid expenses

 –

 –

 Accrued expenses

 10,197

 Due to shareholders

 77,195

 97,867

 Net cash provided by (used in) operating activities

 –

 –

 Cash flows from financing activities

 Proceeds from stock issuance

 –

 –

 Net cash provided by (used in) financing activities

 –

 –

 Cash flows from investing activities

 Purchase of fixed assets

 –

 –

 Net cash provided by (used in) investing activities

 –

 –

 Net change in cash and cash equivalents

 –

 –

 Cash and cash equivalents, beginning of 2023 and 2022

 –

 –

 Cash and cash equivalents, end of 2023 and 2022

 $
 –

 $
 –

 Supplemental disclosure of cash flow information

 Interest paid

 $
 –

 $
 –

 Income taxes paid

 $
 –

 $
 –

 Supplemental disclosure of non-cash financing activities:

 Debt to equity conversion

 $
 –

 $
 –

 See accompanying notes to financial statements

 F- 5

 Notes to the Financial Statements

 NOTE 1 - NATURE OF BUSINESS ORGANIZATION

 TechCom, Inc. was originally formed on August
22, 2000 as a Nevada corporation. It was re-domiciled on June 30, 2017 as a Delaware Corporation. TechCom, Inc. is a non-operating holding
company. Historically the company located and invested in gaming and vending businesses. Focus was on the entertainment, travel and leisure
Industries. Current management acquired control of the corporation through purchase of preferred shares from shareholder advocates on
October 13, 2017 and is in the process of identifying operating businesses who are potential candidates for acquisition.

 NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES AND GOING
CONCERN

 GOING CONCERN

 The accompanying financial statements have been
prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation
of liabilities in the normal course of business. The Company currently has no operations and has a stockholders deficit of $ 201,931 with
an accumulated deficit of $ 2,621,497. The Company intends attempt to find a merger target in the form of an operating entity. The Company
cannot be certain that it will be successful in this strategy.

 These factors, among others, raise substantial
doubt about the Company's ability to continue as a going concern. The accompanying financial statements do not include any adjustments
that might result from the outcome of this uncertainty.

 USE OF ESTIMATES

 The preparation of financial statements in conformity
with U.S. general accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts
of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and reported amounts
of revenues and expenses during the reporting period. Actual results could differ from those estimates.

 CASH AND CASH EQUIVALENTS

 For purposes of the statement of cash flows, cash
equivalents include demand deposits, money market funds, and all highly liquid debt instructions with original maturities of three months
or less.

 FINANCIAL INSTRUMENTS

 The Company's balance sheet includes certain
financial instruments, primarily, cash, debt, etc. The carrying amounts of current assets and current liabilities approximate their fair
value due to the relatively short period of time between the origination of these instruments and their expected realization.

 CONCENTRATIONS AND CREDIT RISKS

 The Company's financial instruments that
are exposed to concentrations and credit risk primarily consist of its cash, sales and accounts receivable.

 Cash - The Company places its cash and
cash equivalents with financial institutions of high credit worthiness. At times, its cash and cash equivalents with a particular financial
institution may exceed any applicable government insurance limits. The Company's management plans to assess the financial strength
and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are
limited. Currently the Company does not carry a cash account and the operations are funded by the major shareholder as indicated in Note
7.

 F- 6

 PROPERTY, EQUIPMENT AND LONG-LIVED ASSETS

 Property and equipment are recorded at cost. Depreciation
is provided over the estimated useful lives of the assets, five years, utilizing the straight method. Maintenance and repairs are expensed
as incurred. Expenditures which significantly increase value or extend useful asset lives are capitalized. When property or equipment
is sold or retired, the related costs and accumulated depreciation are removed from the accounts and any gain or loss is recognized. The
carrying amount of all long-lived assets is evaluated periodically to determine if adjustment to the depreciation period or the depreciated
balance is warranted.

 Long-lived assets such as property, equipment
and identifiable intangibles are reviewed for impairment whenever facts and circumstances indicate that the carrying value may not be
recoverable. When required, impairment losses on assets to be held and used are recognized based on the fair value of the asset. The fair
value is determined based on estimates of future cash flows, market value of similar assets, if available, or independent appraisals,
if required. If the carrying amount of the long-lived asset is not recoverable from its undiscounted cash flows, an impairment loss is
recognized for the difference between the carrying amount and fair value of the asset. When fair values are not available, the Company
estimates fair value using the expected future cash flows discounted at a rate commensurate with the risk associated with the recovery
of the assets. We did not recognize any impairment losses for any periods presented.

 REVENUE RECOGNITION

 The Company adopted Financial Accounting Standards
Board ("FASB") Accounting Standards Codification ("ASC") 606, which requires the use of a new five-step model
to recognize revenue from customer contracts. The five-step model requires that the Company (i) identify the contract with the customer,
(ii) identify the performance obligations in the contract, (iii) determine the transaction price, including variable consideration to
the extent that it is probable that a significant future reversal will not occur, (iv) allocate the transaction price to the respective
performance obligations in the contract, and (v) recognize revenue when (or as) the Company satisfies the performance obligation.

 SHARE-BASED COMPENSATION

 The Company accounts for share-based compensation
awards in accordance with FASB ASC Topic 718, "Compensation – Stock Compensation". We measure all share-based payments
using the fair-value at grant date. We record forfeitures as they occur. The cost of services received from employees and non-employees
in exchange for awards of equity instruments is recognized in the consolidated statement of operations based on the estimated fair value
of those awards on the grant date and amortized on a straight-line basis over the requisite service period.

 No stock-based compensation was issued during
the years ended December 31, 2023 and 2022.

 INCOME TAXES

 The Company accounts for income taxes under ASC
740, Income Taxes. Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the
future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities
and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable
income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and
liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for
certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. Deferred
tax assets or liabilities were offset by a 100% valuation allowance; therefore, there has been no recognized benefit as of December 31,
2023 and 2022.

 EARNINGS PER SHARE

 Net income (loss) per share is calculated in accordance
with ASC 260, " Earnings Per Share." The weighted-average number of common shares outstanding during each period is
used to compute basic earning or loss per share. Diluted earnings or loss per share is computed using the weighted average number of shares
and diluted potential common shares outstanding. Dilutive potential common shares are additional common shares assumed to be exercised.

 Basic net income (loss) per common share is based
on the weighted and diluted average number of shares of common stock outstanding at December 31, 2023 and 2022.

 F- 7

 RECENT ACCOUNTING PRONOUNCEMENTS

 In May 2021, the FASB issued ASU 2021-04, Earnings
Per Share (Topic 260), Debt-Modifications and Extinguishments (Subtopic 470-50), Compensation-Stock Compensation (Topic 718), and Derivatives
and Hedging-Contracts in Entity's Own Equity (Subtopic 815-40), ("ASU 2021-04"). This ASU reduces diversity in an
issuer's accounting for modifications or exchanges of freestanding equity-classified written call options (for example, warrants)
that remain equity classified after modification or exchange. This ASU provides guidance for a modification or an exchange of a freestanding
equity-classified written call option that is not within the scope of another Topic. It specifically addresses: (1) how an entity should
treat a modification of the terms or conditions or an exchange of a freestanding equity-classified written call option that remains equity
classified after modification or exchange; (2) how an entity should measure the effect of a modification or an exchange of a freestanding
equity-classified written call option that remains equity classified after modification or exchange; and (3) how an entity should recognize
the effect of a modification or an exchange of a freestanding equity-classified written call option that remains equity classified after
modification or exchange. This ASU is effective for all entities for fiscal years beginning after December 15, 2021. An entity should
apply the amendments prospectively to modifications or exchanges occurring on or after the effective date of the amendments. Early adoption
is permitted, including adoption in an interim period. The adoption of ASU 2021-04 on January 1, 2022 did not have a material impact on
the Company's condensed financial statements or disclosures.

 In January 1, 2023, the Company adopted ASU 2022-02, Financial
Instruments - Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures, which requires disclosure of gross
write-offs of finance receivables by year of origination. The adoption of this standard did not have a material impact on our disclosures.

 In December 2023, the FASB issued ASU
2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which would require additional transparency for
income tax disclosures, including the income tax rate reconciliation table and cash taxes paid both in the United States and foreign
jurisdictions. This standard is effective for annual periods beginning after December 15, 2024. We are currently assessing the
impact this standard will have on our disclosures.

 Management believes that other recent accounting
pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and
the Securities and Exchange Commission do not have a material impact on the Company's present or near future financial statements.

 NOTE 3 - INCOME TAXES

 H.R. 1 (the "Tax Reform Law") effective
for tax years beginning on or after January 1, 2018, except for certain provisions, resulting in significant changes to existing United
States tax law, including various provisions that are expected to impact the Company. The Tax Reform Law reduced the federal corporate
tax rate from 34% to 21% effective January 1, 2018 for the Company.

 At December 31, 2023 and 2022, the Company had
net operating losses ("NOL") for income tax purposes. The Company has NOL carry-forwards for Federal income tax purposes of
$ 2.62 million and $ 2.54 million at December 31, 2023 and 2022, respectively. No tax benefit was reported with respect to these NOL carry-forwards
in the accompanying financial statements because the Company believes the realization of the Company's deferred tax of approximately
$0.55 million as of December 31, 2023, was not considered more likely than not and accordingly, the potential tax benefits of the net
loss carry-forwards are fully offset by a full valuation allowance.

 Components of deferred tax assets as of December
31, 2023 and 2022 are as follows:

 Schedule of deferred tax assets

 2023

 2022

 Net deferred tax assets – Non-current:

 Expected income tax benefit from NOL carry-forwards

 $
 550,514

 $
 534,276

 Less: valuation allowance

 ( 550,514
)

 ( 534,276
)

 Deferred tax assets, net of valuation allowance

 $
 –

 $
 –

 F- 8

 Income Tax Provision in the Statements
of Operations

 A reconciliation of the consolidated federal statutory
income tax rate and the effective income tax rate as a percentage of income before income taxes for the years ended December 31, 2023
and 2022 is as follows:

 Schedule of income tax rate reconciliation

 2023

 2022

 Federal statutory income tax expense (benefit) rate

 ( 21.00) %

 ( 21.00) %

 State statutory income tax (benefit) rate, net of effect of state income tax deductible to federal income tax (No state operations)

 – %

 – %

 Change in valuation allowance on net operating loss carry-forwards

 21.00 %

 21.00 %

 Effective income tax rate

 0.00 %

 0.00 %

 NOTE 4 – ACCRUED EXPENSES

 The accrued expenses represent the professional
fees incurred but not paid. As of December 31, 2023 and 2022, the balances were $ 10,326 and $ 10,197, respectively.

 NOTE 5 – COMMITMENTS AND CONTINGENCIES

 The Company follows ASC 450-20, "Loss Contingencies,"
to report accounting for contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties
and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably
estimated.

 Risks and Uncertainties

 The Company's operations are subject to
significant risks and uncertainties including financial, operational and regulatory risks, including the potential risk of business failure.

 The Company does not have employment contracts
with its key employees, including the controlling shareholders who are officers of the Company.

 Legal and other matters

 In the normal course of business, the Company
may become a party to litigation matters involving claims against the Company. The Company's management is unaware of any pending or threatened
assertions and there are no current matters that would have a material effect on the Company's financial position or results of
operations.

 NOTE 6 – EQUITY

 The Company is authorized to issue 5,000,000 shares
of $ 0.0001 par value convertible preferred stock. As of December 31, 2023 and 2022, the preferred shares of Series A issued and outstanding
were 1,000,000. The 1,000,000 shares of Series A preferred stock are convertible at the rate of 1:15,000, and each share of such convertible
preferred stock has the voting power at the same rate that the preferred stock could be converted. The holders of Series A preferred stock
have no preemptive rights to purchase, subscribe, for, or otherwise acquire stock of any class of the Company.

 During 2017, the Company issued 120,000,000 shares
of common stock, which were valued at $ 1,200, as compensation for the Company's CEO at the time.

 On January 28, 2019, the Board approved and filed
the amendment for a reverse common stock split at a ratio of 1,000:1. The par value of the common shares remained at $0.00001 per share.

 F- 9

 On October 31, 2019, the majority shareholder
of the Company converted $ 55,070 due him into 55,070,000 shares of Common Stock at a price of $0.001 per share.

 On September 29, 2020, the Company issued 3,000,000
shares of common stock to Global Asset Trustee (Malaysia) Berhad for $ 8,700 and 3,000,000 shares of common stock to Eurasia Trust A.G.
for $ 8,700. On May 26, 2021, the Company paid $ 8,100 and $ 8,100 to purchase the 3,000,000 and 3,000,000 shares of the Company's
common stock back from Global Asset Trustee (Malaysia) Berhad and Eurasia Trust A.G, respectively.

 On May 26, 2021, the Company's controlling
stockholder, Mr. Kok Seng Yeap (the "Seller"), signed a stock purchase agreement (the "SPA") with AlphaBit, LLC,
a Nevada limited liability company beneficially owned by Munaf Ali. According to the SPA, Seller sold 55,070,000 shares of Company's
common stock and 1,000,000 shares of Company's Series A Preferred Stock to AlphaBit, LLC in exchange of $ 550,000. Such shares represent
87.60% of the Company's voting power assuming conversion of all of the Company's Series A Preferred Stock. The transaction
was closed on July 27, 2021.

 The Company is authorized to issue 9,888,000,000
shares of $ 0.00001 par value common stock. As of December 31, 2023 and 2022, the outstanding shares of common stock were 64,990,254, respectively.

 NOTE 7 – RELATED PARTIES TRANSACTIONS

 During the normal course of business, the Company
has some transactions with its related parties. During the years ended December 31, 2023 and 2022, there were the following related party
transactions:

 In 2023 and 2022, the major shareholder paid $ 77,195
and $ 97,867 for the Company expenses, respectively.

 As of December 31, 2023 and 2022, the balances
due to shareholders were $ 191,605 and $ 114,411, respectively.

 NOTE 8 – SUBSEQUENT EVENTS

 Management has evaluated subsequent events through
the date of filing the financial statements with the Securities and Exchange Commission, the date the financial statements were available
to be issued. Management is not aware of any significant events that occurred subsequent to the balance sheet date that is reportable.

 F- 10

 ITEM 9.

 CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

 Disclosure Controls and Procedures.

 The Company maintains disclosure controls and
procedures (as defined in Rule 13a-15(e) under the Securities Exchange Act of 1934, as amended) that are designed to ensure that information
required to be disclosed in the Company's Securities Exchange Act reports 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 the Company's management,
as appropriate, to allow timely decisions regarding required disclosure.

 The Company's management, with the participation
of our principal executive and principal financial officer evaluated the effectiveness of the Company's disclosure controls and
procedures as of the end of the period covered by this report. Based upon that evaluation, our principal executive and principal financial
officer concluded that, as of the end of the period covered by this report, the Company's disclosure controls and procedures were
not effective.

 Management's Report on Internal Controls
over Financial Disclosure Controls and Procedures

 Management is responsible for establishing and
maintaining adequate internal control over financial reporting (as defined in Exchange Act Rule 13a-15(f)). The Company's internal
control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting
and the preparation of financial statements for external purposes in accordance with accounting principles generally accepted in the United
States of America. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements.
Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because
of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. Under the supervision and
with the participation of management, including the Chief Executive Officer and Chief Financial Officer, the Company conducted an evaluation
of the effectiveness of the Company's internal control over financial reporting as of December 31, 2021 using the criteria established
in "Internal Control - Integrated Framework" issued in 2013 by the Committee of Sponsoring Organizations of the Tread way
Commission ("COSO").

 A material weakness is a deficiency, or combination
of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement
of the Company's annual or interim financial statements will not be prevented or detected on a timely basis. In its assessment of
the effectiveness of internal control over financial reporting as of December 31, 2021, the Company determined that there were control
deficiencies that constituted material weaknesses, as described below.

 1.

 We do not have an Audit Committee – While not being legally obligated to have an audit committee, it is the management's view that such a committee, including a financial expert member, is an utmost important entity level control over the Company's financial statement. Currently the Board of Directors acts in the capacity of the Audit Committee, and does not include a member that is considered to be independent of management to provide the necessary oversight over management's activities.

 2.

 We did not maintain appropriate cash controls – As of December 31, 2023, the Company has not maintained sufficient internal controls over financial reporting for the cash process, including failure to segregate cash handling and accounting functions, and did not require dual signature on the Company's bank accounts. Alternatively, the effects of poor cash controls were mitigated by the fact that the Company had limited transactions in their bank accounts.

 3.

 We did not implement appropriate information technology controls – As at December 31, 2023, the Company retains copies of all financial data and material agreements; however there is no formal procedure or evidence of normal backup of the Company's data or off-site storage of data in the event of theft, misplacement, or loss due to unmitigated factors.

 Accordingly, the Company concluded that these
control deficiencies resulted in a reasonable possibility that a material misstatement of the annual or interim financial statements will
not be prevented or detected on a timely basis by the Company's internal controls.

 As a result of the material weaknesses described
above, management has concluded that the Company did not maintain effective internal control over financial reporting as of December 31,
2023 based on criteria established in Internal Control- Integrated Framework issued by COSO.

 System of Internal Control over Financial
Reporting

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

 An evaluation was conducted under the supervision
and with the participation of our management of the effectiveness of the design and operation of our disclosure controls and procedures
as of December 31, 2021. Based on that evaluation, our management concluded that our disclosure controls and procedures were not effective
as of such date to ensure that information required to be disclosed in the reports that we file or submit under the Exchange Act, is recorded,
processed, summarized and reported within the time periods specified in SEC rules and forms.

 Changes in Internal Control over Financial
Reporting

 There was no change in the Company's internal
control over financial reporting during the quarterly period covered by this report that has materially affected, or is reasonably likely
to materially affect, the Company's internal control over financial reporting.

 ITEM 9A.

 CONTROLS AND PROCEDURES

 None.

 ITEM 9B.

 OTHER INFORMATION

 During the quarter ended December 31, 2023, no director or officer
of the Company adopted or terminated a "Rule 10b5-1 trading arrangement" or "non-Rule 10b5-1 trading arrangement,"
as each term is defined in Item 408(a) of Regulation S-K.

 ITEM 10.

 DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE.

 The following table sets forth
information regarding our executive officers and directors as of March 16, 2021.

 Name

 Age

 Principal Position

 Appointment date

 Charles Faulkner

 Director, Chairman and Chief Executive Officer

 November 3, 2023

 Simon Wajcenberg

 Director, Chief Financial Officer

 November 3, 2023

 Carl Stuart Agren

 Director

 November 3, 2023

 Sheharyar Haider Malhi

 Director

 November 3, 2023

 Charles Faulkner - Mr. Faulkner has served as
Chief Executive Officer of EdgeMode Inc. from March 2020 to present. At EdgeMode, he is responsible for general management of business
operations, vision and growth of the business, including corporate development, marketing and strategy. He worked as a director responsible
for day to day management of operations at North Block Capital Led. from December 2017 to March 2020. Mr. Faulkner has a Bachelor of Arts
with honors from De Montfort University.

 Simon Wajcenberg - Mr. Wajcenberg has served as
the Chairman and Chief Financial Officer, with responsibility for board oversight and financial operations, at EdgeMode Inc. from March
2020 through the present. He served as Chief Executive Officer of North Block Capital Ltd from December 2017 through March 2020. He serves
as a Chairman of the Board of EdgeMode Inc., a company publicly traded in the United States, from February 2022 to present. Mr. Wajcenberg
has passed three A levels in the United Kingdom.

 Carl Stuart Agren – From April 2022 through
the present, Mr. Agren has served as Chief Executive Officer of Phoenix Group, a company specializing in cryptocurrency and blockchain
technology. From May 2018 thought March 2022, he served as Chief Operating Officer of G42 Cloud. The Company believes the Mr. Agren is
well suited to be a Director due to his experience in international senior level management and as a company officer. Mr. Agren has a
Master of Art, Business Information Systems, from the University of Phoenix and a Bachelor of Science, Business Information Systems from
the University of Idaho.

 Sheharyar Haider Malhi – From July 2023
through the present, Mr. Malhi has been the Chief Financial Officer of Phoenix Group. From May 2022 through July 2023, he was Chief Financial
Officer of AI Group. From March 2022 through May 2022, he was Director of KPMG Norway. From November 2018 through March 2020, he was Chief
Financial Officer of AK Jensen. From November 2008 through November 2018, he was Senior Manager at KPMG in Ireland and Norway. The Company
believes that Mr. Malhi is well qualified to be a Director due to his extensive senior management and director level roles throughout
Europe and the Middle East.

 Family Relationships

 There are no family relationships between any of our directors, executive
officers and proposed directors or executive officers.

 Legal Proceedings

 During the past ten years, none of our directors,
executive officers or control persons have been involved in any of the following events:

 any bankruptcy petition filed by or against any business of which such person was an executive officer either at the time of the bankruptcy or within two years prior to that time;

 any conviction in a criminal proceeding or being subject to a pending criminal proceeding (excluding traffic violations and other minor offenses);

 being subject to any order, judgment, or decree, not subsequently reversed, suspended or vacated, of any court of competent jurisdiction, permanently or temporarily enjoining, barring, suspending or otherwise limiting his involvement in any type of business, securities or banking activities;

 being found by a court of competent jurisdiction (in a civil action), the Securities and Exchange Commission or the Commodity Futures Trading Commission to have violated a federal or state securities or commodities law, and the judgment has not been reversed, suspended, or vacated;

 any judicial or administrative proceedings resulting from involvement in mail or wire fraud or fraud in connection with any business entity;

 any judicial or administrative proceedings based on violations of federal or state securities, commodities, banking or insurance laws and regulations, or any settlement to such actions (other than settlements of civil proceedings among private parties); and

 any disciplinary sanctions or orders imposed by a stock, commodities or derivatives exchange or other self-regulatory organization.

 Code of Ethics

 We have adopted a written
Code of Ethics that applies to all of our officers, directors and employees, including our principal executive officer and principal financial
officer, or persons performing similar functions. We will make a copy of our Code of Ethics available to anyone upon written request.

 Board Nominations

 There have been no material
changes to the Company's procedures by which stockholders may recommend nominees to the Board of Directors.

 Audit Committee Matters

 The Company does not have
a formal Audit Committee. All matters are handled by the Board of Directors.

 Section 16(a) Beneficial Ownership Reporting
Compliance

 Section 16(a) of the Securities
Exchange Act of 1934 requires our officers, directors and persons who own more than ten percent of a registered class of our equity securities
to file reports of ownership and changes in ownership with the Securities and Exchange Commission. Officers, directors and ten percent
stockholders are required by regulation to furnish us with copies of all Section 16(a) forms they file. Based solely on copies of such
forms received or written representations from certain reporting persons that no Form 5s were required for those persons, we believe that,
during the fiscal year ended December 31, 2019, all filing requirements applicable to our officers, directors and greater than ten percent
beneficial owners were complied with.

 ITEM 11.

 EXECUTIVE COMPENSATION

 Executive Officers

 The Company hired a consulting
company which was owned by the former principal shareholders to manage the Company and for those former shareholders to serve as Chief
Executive Officer and Chief Financial Officer. The fees were $31,500 and $48,000 in 2023 and 2022, respectively. The services ended in
November 2023, when the Company hired a new Chief Executive Officer and Chief Financial Officer.

 None of the Company's
Named Executive Officers have received any other compensation for their management services to the Company since our inception. Future
compensation of officers will be determined by the Board of Directors based upon our financial condition and performance, our financial
requirements, and individual performance of each officer.

 As of January 1, 2024, we
executed employment agreements with the Chief Executive Officer and Chief Financial Officer, who had been engaged in November 2023. Under
the employment agreements, they are entitled to compensation at the rate of $300,000 per year should the Company close on a debt or equity
funding of a minimum of $75,000,000 by June 30, 2024. There can be no assurance that the Company will raise all or any part of such funding
and currently has no commitments or understandings with respect to such funding. In connection with such employment, the CEO and CFO also
received warrants to each purchase up to 10% of the Company's issued and outstanding shares of Common Stock, which warrants will
only become exercisable upon the closing of the Funding at an exercise price equal to the average of the highest and lowest trading prices
per share on the date of such closing. The CEO and CFO also received warrants to purchase an additional 10% of the Company's common
stock at an exercise price q\equal to five times the exercise price of the first warrants should be company achieve revenues of a minimum
of $10,000,000 per month for four consecutive months, of which there can be no assurance. Further, we have no other compensatory plans
or arrangements, including payments to be received from the Company, with respect to either Executive Officer or any other of our employees,
which would in any way result in payments to any such person because of resignation, retirement or other termination of such person's
employment with us, or any change in control of the Company, or a change in the person's responsibilities following such a change in control.

 No retirement, pension, profit
sharing, stock option or insurance programs or other similar programs have been adopted by us for the benefit of our executive officers
and employees.

 Directors

 Pursuant to our bylaws, our
directors are eligible to be reimbursed for their actual out-of-pocket expenses incurred in attending board meetings and other director
functions, as well as fixed fees and other compensation to be determined by our board of directors. The fixed fee is determined by the
Board of Directors from time to time. In 2023 and 2022, we did not pay cash compensation to our directors for services as directors.

 Compensation Committee Interlocks and Insider Participation; Compensation
Committee Report

 This information is not required
of smaller reporting companies.

 ITEM 12.

 SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS

 The following table sets forth
certain information regarding the beneficial ownership of our common stock as of December 31, 2023. The information in this table provides
the ownership information for:

 each person known by us to be the beneficial owner of more than 5% of our common stock;

 each of our directors and executive officers; and

 all of our directors and executive officers 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 our common
stock and those rights to acquire additional shares within sixty days. Unless otherwise indicated, the persons named in the table below
have sole voting and investment power with respect to the number of shares of common stock indicated as beneficially owned by them, except
to the extent such power may be shared with a spouse. Common stock beneficially owned and percentage ownership are based on 20,000 shares
of common stock currently outstanding and no additional shares potentially acquired within sixty days.

 Name and Address

 of Beneficial Owner (1)

 Sole Voting and

 Investment Power

 Shared Voting and

 Investment Power

 Total

 Beneficially

 Owned

 Percentage of

 Outstanding Shares

 Beneficially Owned

 AlphaBit, LLC(1)

 70,070,000

 (2)

 70,070,000

 (2)

 87.6

 %

 Munaf Ali (3)

 70,070,000

 (2)

 70,070,000

 (2)

 87.6

 %

 All directors and executive officers as a group

 –

 (1)

 AlphaBit, LLC's is a Nevada limited liability company, its address is Skyview Residences Tower 1, Apartment 4804, Downtown Dubai, UAE.

 (2)

 Includes 15,000,000 shares of common stock underlying the 1,000,000 shares of the Company's Series A Preferred Stock beneficially owned by the Reporting Person, calculated at the conversion rate in effect as of the date of this report.

 (3)

 Munaf Ali beneficially owns AlphaBit, LLC. Mr. Ali's address is Skyview Residences Tower 1, Apartment 4804, Downtown Dubai, UAE.

 Change of Control Arrangements

 None.

 Securities Authorized for Issuance Under Equity
Compensation Plans

 None.

 ITEM 13.

 CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE

 Our principal shareholder has advanced funds on
an interest-free basis, with no maturity date, from inception for working capital. In 2023 and 2022, the principal shareholder advanced
$77,195 and $97,867 for the Company's expenses, respectively. As of December 31, 2023, and 2022, the balances due to shareholders
were $191,605 and $114,411, respectively.

 As of the date of this Annual
Report, we have no standing committees and our entire board of directors serves as our audit and compensation committees. We have determined
that none of our directors are independent based on an analysis of the standards for independence set forth in NASDAQ listing standards
and SEC rule. If we undertake to qualify our common stock for quotation in the over-the-counter market, we may need to ensure we meet
any eligibility requirements with respect to independent directors.

 ITEM 14.

 PRINCIPAL ACCOUNTANT FEES AND SERVICES

 Audit Fees

 The audit fees billed by our
independent registered accounting firm RH CPA was $8,000 for the audit services rendered for the year 2023 and $8,000 for the audit services
rendered for the year 2022. The aggregate fees for 2023 and 2022 were $16,000.

 Audit-Related Fees

 We did not receive audit-related
services that are not reported as Audit Fees for the year ended December 31, 2023.

 Tax Fees

 During the year ended December
31, 2023, our principal accountant did not render services to us for tax compliance, tax advice and tax planning.

 All Other Fees

 During the year ended December
31, 2023, there were no fees billed for products and services provided by the principal accountant other than those set forth above.

 ITEM 15.

 EXHIBITS

 (a) The following Exhibits are filed as part of
this report.

 Exhibit No.

 Description

 3.1

 Amended
 and Restated Certificate of Incorporation of TechCom, Inc. dated June 30, 2017 (1)

 3.2

 Certificate
 of Amendment of the Certificate of Incorporation of TechCom, Inc. dated January 28, 2019 (1)

 3.3

 By-Laws
 of TechCom, Inc. (1)

 4.1

 Certificate
 of Designations, Rights and Preferences of Series A Preferred Stock $.0001 Par Value of TechCom, Inc. dated January 2, 2019 (1)

 4.2

 Stock
 Purchase Agreement dated May 26, 2021 by and between AlphaBit, LLC and Kok Seng Yeap (incorporated by reference to Exhibit 99.1 to
 the general statement of acquisition of beneficial ownership on Schedule 13-D jointly filed by AlphaBit, LLC and Munaf Ali with the
 SEC on August 2, 2021)

 10.1

 Amended and Restated Employment Agreement between the Company and Charles Faulkner dated as of January 1, 2024 (2)

 10.2

 Amended and Restated Employment Agreement between the Company and Simon Wajcenberg dated as of January 1, 2024 (2)

 10.3

 First Warrant dated January 23, 2024 issued to Charles Faulkner (2)

 10.4

 First Warrant dated January 23, 2024 issued to Simon Wajcenberg (2)

 10.5

 Second Warrant dated January 23, 2024 issued to Charles Faulkner (2)

 10.6

 Second Warrant dated January 23, 2024 issued to Simon Wajcenberg (2)

 31.1*

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

 31.2*

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

 32.1*

 Statement required by
 18 U.S.C. Section 1350, as adopted pursuant to section 906 of the Sarbanes-Oxley Act of 2002

 32.2*

 Statement required by
 18 U.S.C. Section 1350, as adopted pursuant to section 906 of the Sarbanes-Oxley Act of 2002

 101*

 The following materials
 Reporting Language); (i) Balance Sheets at December 31, 2023 and 2022, (ii) Statement of Operations for the years ended December
 31, 2022 and 2021, (iii) Statement of Stockholders' Deficit for the years ended December 31, 2023 and 2022, and (iv) Statement
 of Cash Flows for the years ended December 31, 2023 and 2022, (v) Notes to Financial Statements.

 ___________

 (1)
 Filed as an exhibit to the Company's Form 10 filed on April 1, 2019

 (2) Filed
as an exhibit to the Company's Form 8-K filed on January 30, 2024

 * Filed herewith

 SIGNATURES

 Pursuant to the requirements
of the Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf
by the undersigned, thereunto duly authorized on the 15th day of April, 2024.

 TECHCOM, INC.

 Date: April 15 2024

 /s/ Charles Faulkner

 Charles Faulkner,

 Chief Executive Officer

 (Principal Executive Officer)

 /s/ Simon Wajcenberg

 Simon Wajcenberg

 Chief Financial Officer,

 (Principal Financial Officer)

 POWER OF ATTORNEY

 KNOW ALL PERSONS BY THESE
PRESENTS, that each of the undersigned constitutes and appoints Charlie Faulkner and Simon Wajcenberg\ as attorney-in-fact and agent,
with full power of substitution and re-substitution, for and in the name, place and stead of the undersigned, in any and all capacities,
to sign any and all amendments to this Annual Report on Form 10-K, and to file the same, with all exhibits thereto and all other documents
in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents full power and authority
to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to all intents and
purposes as the undersigned might or could do in person, hereby ratifying and confirming all that each of said attorney-in-fact or substitute
or substitutes, may lawfully do or cause to be done by virtue hereof.

 In accordance with the Securities
Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and
on the dates indicated.

 Name

 Title

 Date

 /s/Carl Stuart Agren

 Director

 April 15, 2024

 Carl Stuart Agren

 /s/ Sheharyar Haider Malhi

 Director

 April 15, 2024

 Sheharyar Haider Malhi