INTORIO, CORP. 10-K

 false 2024 FY 0001852536

 2023-08-31

 2023-12-01

 2022-03-01

 2022-02-28

 2022-02-28

 2022-02-28

 2022-02-28

 2022-03-01

 2022-03-01

 2022-03-01

 2021-02-01
 2021-02-27

 NONE:SoleDirectorMember

 NONE:SoleDirectorMember

 NONE:GagiGogolashviliMember

 NONE:GagiGogolashviliMember

 NONE:GagiGogolashviliMember

 srt: ChiefExecutiveOfficerMember

 2021-01-05
 2021-01-06

 2021-02-28

 NONE:Shareholders32Member

 2021-06-01
 2021-08-31

 U.S. SECURITIES AND EXCHANGE COMMISSION

 Washington, D.C. 20549

 Form 10-K

 Mark One

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

 For the fiscal year ended February 29, 2024

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

 For the transition period from ______ to _______

 Commission File No. 333-255055

 (Exact name of registrant as specified in its charter)

 Nevada

 (State or Other Jurisdiction of

 Incorporation or Organization)

 8200

 (Primary Standard Industrial

 Classification Number)

 EIN 98-1578603

 (IRS Employer

 Identification Number)

 24 Alexander Kazbegi Ave, Tbilisi 0177, Georgia
( 702) 605-46-36

 intoriocorp@gmail.com

 (Address, including zip code, and telephone number,

 including area code, of registrant's principal
executive offices)

 Incorp Services, Inc.

 3773 Howard Hughes Parkway Suite 500 S

 Las Vegas, NV 89169-6014

 +1 (702) 866-2500

 (Name, address, including zip code, and telephone
number,

 including area code, of agent for service)

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

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

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

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

 Indicate by checkmark whether the issuer: (1) has filed all reports
required to be filed by Section 13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter period that the registrant
was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

 Yes No

 Indicate by check mark whether the registrant has submitted electronically 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.

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

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

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

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

 The aggregate market value of registrant's
voting and non-voting common equity held by non-affiliates (as defined by Rule 12b-2 of the Exchange Act) computed by reference to the
average bid and asked price of such common equity on August 31, 2023, was $ 0.

 Class

 Outstanding as of February 29, 2024

 Common Stock: $0.0001

 PART 1

 Page

 ITEM 1

 Description of Business

 ITEM 1A

 Risk Factors

 ITEM 1B

 Unresolved Staff Comments

 ITEM 1C

 Cybersecurity

 ITEM 2

 Properties

 ITEM 3

 Legal Proceedings

 ITEM 4

 Mine Safety Disclosures

 ITEM 5

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

 ITEM 6

 [Reserved]

 ITEM 7

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

 ITEM 7A

 Quantitative and Qualitative Disclosures about Market Risk

 ITEM 8

 Financial Statements and Supplementary Data

 ITEM 9

 Changes In and Disagreements with Accountants on Accounting and Financial Disclosure

 ITEM 9A

 Controls and Procedures

 ITEM 9B

 Other Information

 ITEM 9C

 Disclosure Regarding Foreign Jurisdictions that Prevent Inspections

 ITEM 10

 Directors, Executive Officers, 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

 ITEM 14

 Principal Accountant Fees and Services

 ITEM 15

 Exhibits

 ITEM 16.

 Form 10-K Summary

 i

 FORWARD-LOOKING STATEMENTS

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

 ii

 Item 1. Description of Business

 GENERAL INFORMATION ABOUT OUR COMPANY

 Intorio, Corp. was incorporated in the State of
Nevada and established on January 04, 2021. We have incurred losses since inception. The Company possesses assets in a form of an operative
website. Also, the company is registering its own trade mark, upon which will propose its services. We are a development-stage company
formed to commence operations concerned with the online studying. We have developed a full business plan. We maintain our statutory registered
agent's office at 3773 Howard Hughes Parkway, Suite 500s, Las Vegas, Nevada 89169-6014. Our business office is located at 24
Alexander Kazbegi Ave, Tbilisi 0177, Georgia. Our telephone number is (702) 605-46-36.

 We plan to provide a new unique type of service,
teaching of a school program, from the comfort of purchasers home. We will provide an online service of learning through our website.
Additionally our clients can apply for tutoring in a specific subject or on some point of the teaching program. Once we are operational
we intend to offer our services to clients in Georgia.

 We plan to work primarily with school program, and provide teaching
in following subjects:

 1.

 English (Reading, Grammar, Writing, Speaking Classes)

 2.

 Math (Calculus, Algebra, Geometry, Statistics, Trigonometry)

 3.

 Chemistry (Biochemistry, Analytical, Organic, Inorganic, Physical Chemistry)

 4.

 Physics (Classical mechanics, Thermodynamics and statistical mechanics, Quantum mechanics, atomic physics, Molecular physics)

 5.

 Geography (Human, Physical, Environmental and Political Geography)

 6.

 Biology (Anatomy, Cell and Molecular Biology, Genetics, Microbiology, Neurobiology and Zoology)

 7.

 History (Inner and International)

 We will connect our clients with teachers and
other group members over the company's website. Our clients will have a choice to enter a group for online learning or apply for
personal lesson. Our future customers require a computer or even mobile phone, webcam and internet connection.

 Our Process

 We are offering groups for online learning the
same as personal tutoring through our website. Our potential clients will be able to have lessons from the comfort of their homes with
any subject and type of lesson they require.

 Customers will choose a teacher based on the type
of the lesson they require, time of the day that suits them and they are willing to choose whether they are interested to try personal
tutoring or group learning. The clients choose the type of lesson and the topic for studying, then they are making the payment to our
company's bank account according to the number of lessons. After that we will connect them with a teacher and they start their lesson
through our website in a form of a video call. We are sourcing our future teachers through the websites of the jobseekers and from the
mouth-to-mouth strategy. We are going to hire freelance teachers depend on the lessons and programs they are qualified in. We will require
each teacher to have more than 5 years verifiable experience as a professional teacher, to have their program for studying and have advanced
communication skills. We will test how they conduct the lesson, before they start to provide teaching through our website.

 In the future we intend to develop our website
and make an extension of lessons and subjects required by our potential customers. Also we intend to add tutoring for high school students
and University students with the most popular subjects. We are going to make tutoring agreements with our future clients and the freelance
teaching agreements with our future teachers. Our future clients will be students and their parents and we will provide retail services
to them. There are no any intends and arrangements to provide our services to school districts and universities.

 The price for our services ranges from $25 to
$130 per hour according to the type of lessons customers choose and the complexity of the chosen topic of the lesson. Approximately we
will retain around 25-30% of the total fee paid by the customer to the tutor.

 Our website

 We have purchased a website. The website purchase
agreement is filed as Exhibit to this Registration Statement. Our website address is  Currently it is fully
serviced and ready for use. In addition, it has the ability to be refined and expanded.

 Customers will have a choice to choose personal
lessons or group classes on our website based on the time of the day, subject they want and price of the class. The clients will sign
up on our website and verify their personality. The whole process will be simple: filling your brief personal information, phone number
and an email address. After getting the request we will contact the person directly and discuss his needs. Once it is done, we approve
the client and he can use our website as a registered user and on the schedule page he can choose the subject, type of the lesson, the
time and the day comfortable for him. After the Company gets customer's payment we will connect him with a teacher and the
process of studying will start at the arranged time.

 Tutoring through our website will be similar to
communication over Zoom or Skype - tutors and clients will have an ability to see each other. Teaching price will range from $25 to $130
per hour.

 Freelance teachers

 When signing the agreement with teachers and tutors
we will collect and check all the information about them. Also, we will require to complete our short registration form with their personal
information. The most important things are: their education degree and the experience information. Additionally we will require each teacher
to have more than 5 years verifiable experience as a professional teacher.

 Market overview

 After the COVID-19 pandemic appeared, the online
teaching industry has started a big growth and attracted more people interested in learning by themselves and teaching their children
at home. All over the world the numerous of companies started to provide an online teaching services.

 Competition

 The online teaching market is highly competitive.
There are numerous companies in the industry selling online classes. And most of these companies are privately held, therefore our future
competitors will be substantially larger than our Company and have greater financial resources than we have.

 Marketing

 We are going to arrange web advertisements, social
web communities marketing and direct mailing. Our web-banners are going to be placed on the websites related to online learning and tutoring.
We plan to spend money to pay for Google, Facebook and Instagram contextual advertising, to attract the attention of users who search
information related to our business. In addition, we may spend money on YouTube advertisements played before any video.

 Also we intend to make
development of our website and extension of our lessons and directions of our tutoring in order to attract more potential customers and
to make our services more desirable.

 Facebook and Instagram

 Facebook and Instagram are used as the most effective
marketing tools. We are going to use them as platforms to advertise to our clients on important updates such as; schedule changes, events,
classes, special discounts and any news related to our business. Additionally, we will use these services for finding new clients.

 Other social media

 Linkedin, Twitter, Telegram and others will be
also used for expanding our client base.

 Item 1A. Risk Factors.

 Not required for Smaller reporting companies.

 Item 1B. Unresolved Staff Comments.

 Not required for Smaller reporting companies.

 Item 1C. Cybersecurity

 In 2024, we did not identify any cybersecurity threats that have materially affected or are reasonably likely to materially affect our
business strategy, results of operations, or financial condition. However, despite our efforts, we cannot eliminate all risks from cybersecurity
threats, or provide assurances that we have not experienced undetected cybersecurity incidents.

 Item 2. Properties.

 Currently we don't own any properties. Our
business office is located at 24 Alexander Kazbegi Ave, Tbilisi 0177, Georgia. This address was provided by sole officer and president,
Mr. Gagi Gogolashvili. Our telephone number is (702) 605-46-36.

 Item 3. Legal Proceedings.

 We are not currently a party to any legal proceedings,
and we are not aware of any pending or potential legal actions.

 Item 4. Mine Safety Disclosures.

 Not Applicable.

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

 The company stock is not trading at the moment.

 Registered Holders of our Common Stock

 As
of February 29, 2024, there were approximately 34 record owners of
our common stock including director.

 Dividends

 The Company has never declared or paid cash dividends
on its common stock and does not anticipate paying cash dividends in the foreseeable future.

 Recent Sales of Unregistered Securities

 During our fiscal years ended February 29, 2024
and February 28, 2023, we had no sales of unregistered shares.

 Issuer Purchases of Equity Securities

 During the fiscal year ended February 29, 2024,
and February 28, 2023 the Company did not repurchase any shares of its Common Stock.

 Item 6. [Reserved]

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

 We are a development stage corporation with limited
operations. Our auditors have issued a going concern opinion. This means that our auditors believe there is substantial doubt that we
can continue as an on-going business for the next twelve months. We do not anticipate that we will generate significant revenues until
we have raised the funds necessary to conduct a marketing program.

 PLAN OF OPERATION

 FISCAL YEAR ENDED February 29, 2024 COMPARED TO
FISCAL YEAR ENDED February 28, 2023.

 Our net loss for the fiscal year ended February
29, 2024 was $27,237 compared to a net loss of $25,447 during the fiscal year ended February 28, 2023. In February 29, 2024 we generated
total revenue of $4,850 and in February 28, 2023 the Company generated total revenue of $2,100.

 Expenses
incurred were $32,087 during fiscal year ended February 29, 2024
compared to $27,547 during fiscal year ended February 28, 2023.
Expenses increased due to the Company's operational activities.

 The number of shares outstanding was 3,235,000
for the fiscal year ended February 29, 2024 and 3,235,000 for the fiscal year ended February 28, 2023.

 LIQUIDITY AND CAPITAL RESOURCES

 FISCAL YEAR ENDED February 29, 2024 and February 28, 2023

 As of February 29, 2024, our total assets were
$1,918 consisting of capital raised from issuance of common stock and website development.

 As of February 28, 2023, our total assets were
$5,475.

 Cash Flows from Operating Activities

 We have not generated positive cash flows from
operating activities for the fiscal year ended February 29, 2024, net cash flows used in operating activities was $(18,569). We have not
generated positive cash flows from operating activities for the fiscal year ended February 28, 2023, net cash flows used in operating
activities was $(16,779).

 Cash Flows from Investing Activities

 We have not generated cash flows from investing
activities for the fiscal years ended February 29, 2024, and February 28, 2023.

 Cash Flows from Financing Activities

 We have financed our operations primarily from
either advances from our sole executive or the issuance of equity. For the fiscal year ended February 29, 2024, net cash provided by financing
activities was $17,680. For the fiscal year ended February 28, 2023, net cash from financing activities was $2,741.

 OFF-BALANCE SHEET ARRANGEMENTS

 We have no off-balance sheet arrangements that
have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues
or expenses, results of operations, liquidity, capital expenditures or capital resources.

 GOING CONCERN

 There is no historical financial information about
us upon which to base an evaluation of our performance. We are in start-up stage operations and have generated limited revenues. We cannot
guarantee we will be successful in our business operations. Our business is subject to risks inherent in the establishment of a new business
enterprise, including limited capital resources and possible cost overruns due to price and cost increases in services and products.

 We have no assurance that future financing will
be available to us on acceptable terms. If financing is not available on satisfactory terms, we may be unable to continue, develop or
expand our operations. Equity financing could result in additional dilution to existing shareholders.

 The extent of the impact of the coronavirus ("COVID-19")
outbreak on the financial performance of the Company will depend on future developments, including the duration and spread of the outbreak
and related advisories and restrictions and the impact of COVID-19 on the overall economy, all of which are highly uncertain and cannot
be predicted. If the overall economy is impacted for an extended period, the Company's future operating results may be materially
adversely affected.

 Critical Accounting Policies

 The discussion and analysis of our financial condition
and results of operations are based upon our financial statements, which have been prepared in accordance with the accounting principles
generally accepted in the United States of America. Preparing financial statements requires management to make estimates and assumptions
that affect the reported amounts of assets, liabilities, and expenses. These estimates and assumptions are affected by management's
application of accounting policies. We believe that understanding the basis and nature of the estimates and assumptions involved with
the following aspects of our financial statements is critical to an understanding of our financial statements.

 Use of Estimates

 The preparation of financial statements in conformity
with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that
affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial
statements. The estimates and judgments will also affect the reported amounts for certain expenses during the reporting period. Actual
results could differ from these good faith estimates and judgments.

 Item 7A. Quantitative and Qualitative Disclosures about Market Risk

 Not applicable to smaller reporting companies.

 Item 8. Financial Statements and Supplementary Data

 The Company's Financial Statements required
by Item 8, together with the reports thereon of the Independent Registered Public Accounting Firm are set forth on pages F-1 through F-9
of this report and are incorporated by reference in this Item 8.

 Item 9. Changes in and Disagreements with Accounting
and Financial Disclosures.

 None.

 Item 9A. Controls and Procedures.

 Disclosure Controls and Procedures

 Disclosure controls and procedures are designed
to ensure that information required to be disclosed in the reports filed or submitted under the Exchange Act is recorded, processed, summarized
and reported, within the time period specified in the SEC's rules and forms, and that such information is accumulated and communicated
to management, including the CEO and CFO, as appropriate, to allow timely decisions regarding required disclosures. Our management necessarily
applied its judgment in assessing the costs and benefits of such controls and procedures, which, by their nature, can provide only reasonable
assurance regarding management's control objectives.

 Our management, with the participation of our
CEO, evaluated the effectiveness of the design and operation of our disclosure controls and procedures as of the end of the period covered
by this Report. Based upon this evaluation, our CEO concluded that our disclosure controls and procedures were not effective because of
the identification of a material weakness in our internal control over financial reporting which is described below.

 Management's Report on Internal Control
Over Financial Reporting

 Our management is responsible for establishing
and maintaining adequate internal control over financial reporting, as such term is defined in Exchange Rule 13a-15(f). Our internal control
over financial reporting is a process designed to provide reasonable assurance to our management and board of directors regarding the
reliability of financial reporting and the preparation of the financial statements for external purposes in accordance with U.S. GAAP.

 Our internal control over financial reporting
includes those policies and procedures that (i) pertain to the maintenance of records that, in reasonable detail, accurately and fairly
reflect the transactions and dispositions of our assets; (ii) provide reasonable assurance that transactions are recorded as necessary
to permit preparation of financial statements in accordance with U.S. GAAP and our receipts and expenditures are being made only in accordance
with authorizations of our management and directors; and (iii) provide reasonable assurance regarding prevention or timely detection of
unauthorized acquisition, use, or disposition of our assets that could have a material effect on our financial statements.

 Because of its inherent limitations, internal
control over financial reporting may not prevent or detect misstatements. All internal control systems, no matter how well designed, have
inherent limitations, including the possibility of human error and the circumvention of overriding controls. Accordingly, even effective
internal control over financial reporting can provide only reasonable assurance with respect to financial statement preparation. Also,
projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of
changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

 Our management assessed the effectiveness of our
internal control over financial reporting as of February 29, 2024. In making this assessment, it used the criteria set forth by the Committee
of Sponsoring Organizations of the Tread way Commission ("COSO") in Internal Control-Integrated Framework (2013). Based on
this evaluation, management concluded that that our internal control over financial reporting was not effective as of February 29, 2024.
Our CEO concluded we have a material weakness due to lack of segregation of duties, a limited corporate governance structure, and a lack
of a formal management review process over preparation of financial information. A material weakness is a deficiency, or a combination
of control deficiencies, in internal control over financial reporting such that there is a reasonable possibility that a material misstatement
of our annual or interim financial statements will not be prevented or detected on a timely basis.

 Our size has prevented us from being able to employ
sufficient resources to enable us to have an adequate level of supervision and segregation of duties within our system of internal control.
Therefore, while there are some compensating controls in place, it is difficult to ensure effective segregation of accounting and financial
reporting duties. Management reported the following material weaknesses:

 Lack of segregation of duties in certain accounting and financial reporting processes including the initiation, processing, recording and approval of disbursements;

 Our corporate governance responsibilities are performed by the Board of Directors, none of whom are independent under applicable standards; we do not have an audit committee or compensation committee. Our Board of Directors acts primarily by written consent without meetings which results in several of our corporate governance functions not being performed concurrent (or timely) with the underlying transactions, including evaluation of the application of accounting principles and disclosures relating to those transactions; and

 Certain reports that we prepare, and accounting and reporting conclusions reached in connection with the financial statement preparation process are not subjected to a formal review process that includes multiple levels of review and are not submitted timely to the Board of Directors for review or approval.

 While we strive to segregate duties as much as
practicable, there is an insufficient volume of transactions at this point in time to justify additional full-time staff. We believe that
this is typical in many development stage companies. We may not be able to fully remediate the material weakness until we commence operations
at which time, we would expect to hire more staff. We will continue to monitor and assess the costs and benefits of additional staffing.

 This Annual Report does not include an attestation
report of our registered public accounting firm regarding internal control over financial reporting. Management's report was not
subject to attestation by our registered public accounting firm pursuant to the SEC rules that permit us to provide only management's
report in this Annual Report.

 Changes in Internal Control Over Financial
Reporting

 There were no changes in our internal control
over financial reporting that occurred during the quarter ended February 29, 2024, that has materially affected, or is reasonably likely
to materially affect, our internal control over financial reporting.

 Item 9B. Other Information.

 During the quarter ended February 29, 2024, no
director or officer adopted or terminated any Rule 10b5-1 trading arrangement or non-Rule 10b5-1 trading arrangement, as each term is
defined in Item 408(a) of Regulation S-K.

 Item 9C. Disclosures Regarding Foreign Jurisdictions
that Prevent Inspections.

 Not Applicable.

 Item 10. Directors, Executive Officers, and
Corporate Governance.

 The board of directors elects our executive officers
annually. A majority vote of the directors who are in office is required to fill vacancies. Each director is elected for the term of one
year, and until his or her successor is elected and qualified, or until his earlier resignation or removal. The name, address, age and
position of our officers and directors are as follows:

 Name and Address of Executive

 Officer and/or Director

 Age

 Position

 Gagi Gogolashvili

 24 Alexander Kazbegi Ave, Tbilisi 0177, Georgia

 President, Secretary, Treasurer and Director

 Gagi Gogolashvili has been holding the above stated
positions since the inception of the Company and is expected to hold them until the next annual meeting of our stockholders. Thereby,
Mr. Gagi Gogolashvili is currently the sole officer/Director and control person of Intorio, Corp.

 BACKGROUND INFORMATION ABOUT OUR OFFICER AND DIRECTOR

 Gagi Gogolashvili, Age 34

 Mr. Gagi Gogolashvili has served as the Company's
President, Chief Executive Officer, Secretary, Treasurer and a Director since its incorporation on January 04, 2021. He has got the degree
in Business Administration. He has worked in teaching industry for the last 6 years and during this time Mr. Gagi Gogolashvili has been
planning formation and operation of Intorio, Corp. His specific knowledge, qualifications and skills have led to our conclusion that Mr.
Gagi Gogolashvili is a suitable person to develop our business. He has been a Leader of international teachers and a curator of students
at "Nancy Education" Chinese company located in Beijing from 2013 till 2019. His duties included the following business activities:
lead international teachers and students(from all over the world) in summer and winter camps, develop new teaching strategies and adopting
teaching programs for different kind of Students.

 Delinquent Section 16(a) Reports

 Our common stock is not registered pursuant to
Section 12 of the Exchange Act of 1934, as amended (the "Exchange Act"). Accordingly, our officers, directors and principal
stockholders are not subject to the beneficial ownership reporting requirements of Section 16(a) of the Exchange Act.

 Code of Business Conduct

 We have not adopted a Code of Business Conduct
within the meaning of Item 406(b) of Regulation S-K.

 Board Committees

 We do not have any Board Committees.

 Item 11. Executive Compensation.

 The table below summarizes the total compensation
earned by each of our named executive Officers ("NEOs") for each of the fiscal years listed.

 SUMMARY COMPENSATION TABLE

 Name

 Position

 Year

 Salary ($)

 Bonus ($)

 Stock

 Awards ($)

 Option Awards ($)

 Non-Equity Incentive Plan Compensation ($)

 All Other Compensation

 Total Compensation ($)

 Gagi Gogolashvili

 Treas., Sec.

 2024

 -0-

 -0-

 -0-

 -0-

 -0-

 -0-

 -0-

 Treas., Sec.

 2023

 -0-

 -0-

 -0-

 -0-

 -0-

 -0-

 -0-

 Mr. Gagi Gogolashvili was elected as an officer
and director on January 4, 2021 and his election became effective on January 4, 2021.

 Since Inception on January 4, 2021, Gagi Gogolashvili
only member of our Board of Director was not compensated for his services.

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

 SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT

 Directors and Executive Officers

 The following table sets forth the beneficial
ownership (and the percentages of outstanding shares represented by such beneficial ownership) as of February 29, 2024, of (i) each director,
(ii) the current NEOs named in the "Summary Compensation Table" contained in this Form 10-K and (iii) all current directors
and executive officers as a group. Except as otherwise indicated, we believe that the beneficial owners of the common stock listed below,
based on information provided by such owners, have sole investment and voting power with respect to such shares, subject to community
property laws where applicable. Persons, who have the power to vote or dispose of common stock of the Company, either alone or jointly
with others, are deemed to be beneficial owners of such common stock.

 Gagi Gogolashvili, President, CEO, Treasurer, Secretary and Chairman of the Board.

 2,000,000 shares

 Certain Stockholders

 The following table sets forth certain information
with respect to each person known by us to be the beneficial owner of five percent or more of either class of the Company's outstanding
common stock. The content of this table is based upon the most current information contained in Schedules 13D or 13G filings with the
SEC, unless more recent information was obtained.

 Gagi Gogolashvili, President, CEO, Treasurer, Secretary and Chairman of the Board.

 62%

 Item 13. Certain Relationships and Related
Transactions, and Director Independence.

 CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS

 On January 5, 2021, we offered for services rendered
2,000,000 shares of common stock to Gagi Gogolashvili, our sole officer and director, at a purchase price of $0.0001 per share, for aggregate
proceeds of $200.

 During the period from January 4, 2021 (inception)
to February 29, 2024, Gagi Gogolashvili loaned $26,660 to the Company. This loan is non-interest bearing, due upon demand and unsecured.

 Item 14. Principal Accountant Fees and Services.

 FEES TO THE COMPANY'S AUDITORS

 Set forth below is a summary of certain fees paid
to our independent audit Victor Mokuolu, CPA PLLC. for services for the fiscal years 2024 and 2023.

 Fee Category

 Fiscal Year
 2024

 Fiscal Year
 2023

 Audit Fees

 $
 13,634

 $
 15,000

 Tax Fees

 –

 –

 Legal Fees

 Total

 $
 13,634

 $
 15,000

 Audit Fees

 Audit fees were for professional services rendered
in connection with the audit of our annual financial statements set forth in our Annual Reports on Form 10-K, the review of our quarterly
financial statements set forth in our Quarterly Reports on Form 10-Q and consents for other SEC filings.

 Audit-Related Fees

 Audit-related fees consist of fees billed for
professional services for consultation on accounting matters.

 Approval of Services Provided by Independent
Registered Public Accounting Firm

 The Board of Directors has considered whether
the services provided under other non-audit services are compatible with maintaining the auditor's independence and has determined
that such services are compatible. The Board of Directors has adopted policies and procedures for pre-approving all non-audit work performed
by the external auditors. The Board of Directors will annually pre-approve services in specified accounting areas. The Board of Directors
also annually approves the budget for the annual generally accepted accounting principles (GAAP) audit.

 Item 15. Exhibit and Financial Statement Schedules.

 (a)

 (1)

 Financial Statements

 The following documents are filed as
part of this report:

 The Financial Statements of Intorio,
Corp. at February 29, 2024 and February 28, 2023, and for each of the two fiscal years in the period ended February 29, 2024, together
with the reports of the Independent Registered Public Accounting Firms, are set forth on pages F-1 through F-10 of this Report.

 (2)

 Not applicable.

 (3)

 Exhibits

 31.1

 Certification of the Chief Executive Officer pursuant to Section 302 of Sarbanes-Oxley Act of 2002

 31.2

 Certification of the Chief Financial Officer pursuant to Section 302 of Sarbanes-Oxley Act of 2002

 32.1

 Certification of Chief Executive Officer and Chief Financial Officer Pursuant to 18 U.S.C. Section 1350

 101.INS

 101.SCH

 101.CAL

 101.DEF

 101.LAB

 101.PRE

 Item 16. Form 10-K Summary.

 None.

 SIGNATURES

 Pursuant to the requirements of Section 13 or
15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned,
thereunto duly authorized on May 2, 2024.

 By:

 /s/ Gagi Gogolashvili

 Gagi Gogolashvili

 President and Chief Executive Officer

 Pursuant to the requirements of the Securities
Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities indicated
on May 2, 2024.

 Signature

 Title

 /s/ Gagi Gogolashvili

 President, Chief Executive Officer, Treasurer, Secretary,

 Gagi Gogolashvili

 and Director (Principal Executive Officer and Principal Accounting Officer)

 INDEX TO FINANCIAL STATEMENTS

 Report of Independent Registered Accounting Firm

 Balance Sheets as of February 29, 2024 and February 28, 2023

 Statements of Operations for the Years ended February 29, 2024 and February 28, 2023

 Statements of Stockholders'
 Deficit for the Years ended February 29, 2024 and February 28, 2023

 Statements of Cash Flows for the Years ended February 29, 2024 and February 28, 2023

 Notes to the Financial Statements

 F- 1

 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM

 To the Shareholders and Board of Directors

Intorio, Corp.

 Opinion on the Financial Statements

 We have audited the accompanying balance sheets
of Intorio, Corp. (the "Company") as of February 29, 2024, and February 28, 2023, and the related statements of operations,
stockholders' deficit, and cash flows for the years ended February 29, 2024, and February 28, 2023, and the related notes (collectively
referred to as the "Financial Statements"). In our opinion, the financial statements present fairly, in all material respects,
the financial position of the Company as of the years ended February 29, 2024, and February 28, 2023, 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.

 Substantial Doubt about the Company's ability
to continue as a 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
suffered recurring operating losses, and had an accumulated deficit of $77,143 and $49,906 as of February 29, 2024 and February 28, 2023
respectively. The Company also had a working capital deficit of $53,239 and $28,671 as of February 29, 2024 and February 28, 2023 respectively.
These factors raise substantial doubt about the Company's 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. Our opinion is not modified with respect to this matter.

 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 audits to obtain reasonable assurance about whether the financial
statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged
to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding
of internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Company's
internal control over financial reporting. Accordingly, we express no such opinion.

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

 Critical Audit Matters

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

 /s/ Victor Mokuolu, CPA PLLC

 We have served as the Company's auditor since 2022.

 Houston, Texas

 May 2, 2024

 PCAOB ID: 6771

 F- 2

 BALANCE SHEETS

 February 29, 2024

 February 28, 2023

 ASSETS

 Current Assets

 Cash

 $

 $
 1,810

 Total Current Assets

 1,810

 Intangible Assets

 Website development

 9,000

 9,000

 Less: Accumulated amortization

 ( 8,003
)

 ( 5,335
)

 Total Non-current Assets

 3,665

 TOTAL ASSETS

 $
 1,918

 $
 5,475

 LIABILITIES AND STOCKHOLDERS' DEFICIT

 Liabilities

 Current Liabilities

 Director Loan

 $
 26,660

 $
 8,981

 Accounts payable - Related Party

 27,500

 21,500

 Total Current Liabilities

 54,160

 30,481

 Stockholders' Deficit

 Common stock, $ 0.0001 par value, 75,000,000 shares authorized; 3,235,000 shares issued and outstanding respectively;

 Additional paid-in-capital

 Accumulated deficit

 ( 77,143
)

 ( 49,906
)

 Total Stockholders' Deficit

 ( 52,242
)

 ( 25,005
)

 Total Liabilities and Stockholders' Deficit

 $
 1,918

 $
 5,475

 See accompanying notes, which are an integral part
of these financial statements

 F- 3

 STATEMENTS OF OPERATIONS

 For the year ended
 February 29, 2024

 For the year ended
 February 28, 2023

 REVENUE (Consulting)

 $
 4,850

 $
 2,100

 OPERATING EXPENSES

 General and Administrative Expenses

 32,087

 27,547

 TOTAL OPERATING EXPENSES

 ( 32,087
)

 ( 27,547
)

 NET INCOME (LOSS) FROM OPERATIONS

)

)

 PROVISION FOR INCOME TAXES

 –

 –

 NET INCOME (LOSS)

 $
)

 $
)

 NET LOSS PER SHARE; BASIC AND DILUTED

 $
 ( 0.00
)

 $
 ( 0.00
)

 WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING; BASIC AND DILUTED

 See accompanying notes, which are an integral part
of these financial statements

 F- 4

 STATEMENT OF STOCKHOLDERS' DEFICIT

 For the years February 28, 2023 and February 29,
2024

 Common
 Stock

 Additional
 Paid-in

 Total
 Stockholders'
 Equity

 Shares

 Amount

 Capital

 Deficit

 (Deficit)

 Balance, February 28, 2022

 $

 $

 $
 ( 24,459
)

 $

 Net loss for the year ended February 28, 2023

 –

 –

 –

)

)

 Balance, February 28, 2023

 $

 $

 $
 ( 49,906
)

 $
 ( 25,005
)

 Net loss for the year ended February 29, 2024

 –

 –

 –

)

)

 Balance, February 29, 2024

 $

 $

 $
 ( 77,143
)

 $
 ( 52,242
)

 See accompanying notes, which are an integral part
of these financial statements

 F- 5

 STATEMENTS OF CASH FLOWS

 For the year ended February 29, 2024

 For the year ended February 28, 2023

 CASH FLOWS FROM OPERATING ACTIVITIES

 Net loss for the year

 $
)

 $
)

 Adjustments to reconcile net loss to net cash (used in) operating activities

 Accounts Payable

 6,000

 6,000

 Amortization of Intangible Assets

 2,668

 2,668

 CASH FLOWS USED IN OPERATING ACTIVITIES

 ( 18,569
)

 ( 16,779
)

 CASH FLOWS FROM FINANCING ACTIVITIES

 Proceeds from sale of common stock

 –

 –

 Director Loan

 17,680

 2,741

 CASH FLOWS PROVIDED BY FINANCING ACTIVITIES

 17,680

 2,741

 NET DECREASE IN CASH

 ( 889
)

 ( 14,038
)

 Cash and equivalents at beginning of the year

 1,810

 15,848

 Cash and equivalents at end of the year

 $

 $
 1,810

 Supplemental cash flow information:

 Cash paid for:

 Interest

 $
 –

 $
 –

 Taxes

 $
 –

 $
 –

 See accompanying notes, which are an integral part
of these financial statements

 F- 6

 Notes to the Financial Statements

 February 29, 2024 and February 28, 2023

 Note 1 – ORGANIZATION AND NATURE OF BUSINESS

 Intorio, Corp. was incorporated in the State of
Nevada and established on January 04, 2021. We have incurred losses since inception. The Company possesses assets in a form of an operative
website. Also the Company is registering its own trademark, upon which will propose its services. We are a development-stage company formed
to commence operations concerned with the online studying. We have developed a full business plan. Our business office is located at 24
Alexander Kazbegi Ave, Tbilisi 0177, Georgia. Our telephone number is (702) 605-46-36.

 We plan to provide a new unique type of service,
teaching of a school program, from the comfort of purchasers home. We will provide an online service of learning through our website.
Additionally our clients can apply for tutoring in a specific subject or on some point of the teaching program. Once we are operational
we intend to offer our services to clients in Georgia.

 Note 2 – GOING CONCERN

 The accompanying financial statements have been
prepared in conformity with generally accepted accounting principles, which contemplate continuation of the Company as a going concern.
The Company had accumulated deficit of $ 77,143 as of February 29, 2024 and $ 49,906 as of February 28, 2023. The Company currently has
losses and has not completed its efforts to establish source of revenues sufficient to cover operating costs over an extended period of
time. Therefore, there is substantial doubt about the Company's ability to continue as a going concern. Management anticipates that
the Company will be dependent, for the near future, on additional investment capital to fund operating expenses The Company intends to
raise additional funds through the capital markets. In light of management's efforts, there are no assurances that the Company will
be successful in this or any of its endeavors or become financially viable and continue as a going concern.

 The extent of the impact of the coronavirus ("COVID-19")
outbreak on the financial performance of the Company will depend on future developments, including the duration and spread of the outbreak
and related advisories and restrictions and the impact of COVID-19 on the overall economy, all of which are highly uncertain and cannot
be predicted. If the overall economy is impacted for an extended period, the Company's future operating results August be materially
adversely affected.

 Note 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

 Use of Estimates

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

 Due to the limited level of operations during
the reporting period, the Company made no material assumptions or estimates other than the assumption that the Company is a going concern
and estimate with reference to amortization of intangible assets.

 F- 7

 Cash and Cash Equivalents

 The Company considers all highly liquid investments
with the original maturities of three months or less to be cash equivalents. The Company had $921 of cash as of February 29, 2024 and
$1,810 as of February 28, 2023.

 Depreciation, Amortization, and Capitalization

 Intangibles comprise of Company' website.
The website was purchased on February 28, 2021 for $ 9,000. The Company amortize its intangible using straight-line amortization over the
estimated useful life of 3 years. Expenditures for maintenance and repairs are charged to expense as incurred. Additions, major renewals
and replacements that increase the property's useful life are capitalized. Property sold or retired, together with the related accumulated
depreciation is removed from the appropriated accounts and the resultant gain or loss is included in operations. For the year ended February
29, 2024 the amortization expense was $ 8,003 and $ 5,335 as of February 28, 2023.

 The Company
received Trademark on January 18, 2022. The trademark is registered in Georgia. All expenses related to the acquisition of the trademark
were expensed in the related period.

 Fair Value of Financial Instruments

 ASC topic 820 "Fair Value Measurements and
Disclosures" establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy
prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market.

 These tiers include:

 Level 1:

 defined as observable inputs such as quoted prices in active markets;

 Level 2:

 defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and

 Level 3:

 defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions.

 The carrying value of cash and the Company's
loan from Director and accounts payable approximates its fair value due to their short-term maturity.

 Income Taxes

 Income taxes are computed using the asset and
liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences
between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws.
A valuation allowance is provided for the amount of deferred tax assets that based on available evidence are not expected to be realized.

 Revenue Recognition

 We adopted Accounting Standards Codification ("ASC")
Topic 606, "Revenue from Contracts with Customers", and all related interpretations for recognition of our revenue from services.
Adoption of new accounting standard did not have any material impact on our reported revenue.

 Revenue is recognized when the following criteria
are met:

 -

 Identification of the contract, or contracts, with customer;

 -

 Identification of the performance obligations in the contract;

 -

 Determination of the transaction price;

 -

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

 -

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

 The Company has evaluated all the recent accounting
pronouncements and determined that there are no other accounting pronouncements that will have a material effect on the Company's
financial statements.

 F- 8

 Basic Income (Loss) Per Share

 The Company computes income (loss) per share in
accordance with FASB ASC 260 "Earnings per Share". Basic loss per share is computed by dividing net income (loss) available
to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share
gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common
shares if their effect is anti-dilutive. As of February 29, 2024 there were no potentially dilutive debt or equity instruments issued
or outstanding.

 Comprehensive Income

 Comprehensive income is defined as all changes
in stockholders' equity (deficit), exclusive of transactions with owners, such as capital investments. Comprehensive income includes
net income or loss, changes in certain assets and liabilities that are reported directly in equity such as translation adjustments on
investments in foreign subsidiaries and unrealized gains (losses) on available-for-sale securities. As of February 29, 2024 and February
28, 2023 were no differences between our comprehensive loss and net loss.

 Stock-Based Compensation

 Stock-based compensation is accounted for at fair
value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options.

 Note 4 – INTANGIBLE ASSETS

 Intangibles are comprised of Company's website.
The website was purchased on February 28, 2021 for $ 9,000. The Company amortized its intangible asset using straight-line amortization
over the estimated useful life of 3 years.

 For the year ended February 29, 2024 the Company
had recorded $8,003 in amortization expense and $5,335 as of February 28, 2023.

 Note 5 – RELATED PARTY TRANSACTIONS

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

 As of February 29, 2024 & February 28, 2023,
our sole director has loaned to the Company $ 26,660 and $ 8,981 respectively. This loan is unsecured, non-interest bearing and due on demand.

 Further, to the above transaction, there is a
consideration payable within Accounts Payable of $ 27,500 and 21,500 for the years ended February 29, 2024 and February 28, 2023 to sole
executive Mr. Gagi Gogolashvili as per consulting agreement made by and between Intorio, Corp. ("Company"), and Gagi Gogolashvili
("Consultant") effective from February 01, 2021. For the year ended February 29, 2024, consulting expenses were $ 6,000.

 F- 9

 Note 6 – COMMON STOCK

 The Company has 75,000,000, $ 0.0001 par value
shares of common stock authorized.

 On January 5, 2021 the Company issued 2,000,000
shares of common stock to the Chief Executive Officer at $0.0001 per share.

 There were 2,000,000 shares of common stock issued
and outstanding as of February 28, 2021.

 During the period ended August 31, 2021 the Company
issued 1,235,000 shares of common stock to 32 shareholders for cash proceeds of $ 24,701 at $$0.02 per share.

 There were 3,235,000 shares of common stock issued
and outstanding as of February 29, 2024.

 Note 7 – COMMITMENTS AND CONTINGENCIES

 Our sole officer and director, Gagi Gogolashvili,
has agreed to provide his own premise free of cost under office needs.

 The extent of the impact of the coronavirus ("COVID-19")
outbreak on the financial performance of the Company will depend on future developments, including the duration and spread of the outbreak
and related advisories and restrictions and the impact of COVID-19 on the overall economy, all of which are highly uncertain and cannot
be predicted. If the overall economy is impacted for an extended period, the Company's future operating results may be materially
adversely affected.

 Note
8 – SUBSEQUENT EVENTS

 In accordance with SFAS 165 (ASC 855-10) the Company
has analyzed its operations subsequent to February 29, 2024 to the date these financial statements were issued and has determined that
it does not have any material subsequent events to disclose in these financial statements.

 F- 10