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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-Q

Mark One

☒ QUARTERLY REPORT PURSUANT TO SECTION\n13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended August 31, 2026

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

For the transition period from ______ to _______

Commission File No. 333-287896

CYBRIATECH INC.

(Exact name of registrant as specified in its charter)

\n \n \n \n \n \n \n \n \n

Nevada

8742

93-4907746

(State or other jurisdiction of

incorporation or Organization)

(Primary Standard Industrial

Classification Code)

(IRS Employer

Identification No.)

B2, 6/F, Phase-2 Hang Fung Industrial Building

2G, Hok Yuen Street, Hung Hom, Kowloon

Hong Kong 0000

+852-5200-2885

(Address, including zip code, and telephone number,

including area code, of registrant’s principal\nexecutive offices)

Indicate by checkmark whether the issuer: (1)\nhas 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\nthat 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\nevery Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the\npreceding 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\nfiler, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of\n“large accelerated filer,” “accelerated filer”, “smaller reporting company”, and “emerging growth\ncompany” in Rule 12b-2 of the Exchange Act.

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

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\nhas elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant\nto Section 13(a) of the Exchange Act. ☒

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

Indicate the number of shares outstanding of each of the issuer’s\nclasses of common stock, as of the most practicable date:

\n \n \n \n \n \n \n

Class	Outstanding as of October 13,\n 2026
Common Stock: $0.0001	6,000,000

TABLE OF CONTENTS

		Page
*PART 1.*	*FINANCIAL INFORMATION*	3
Item 1.	Condensed Financial Statements (Unaudited)	3
	Balance Sheets as of August 31, 2026 (Unaudited) and November 30, 2025	3
	Statements of Operations for the Three Months and Nine Months Ended August 31, 2026 and 2025 (Unaudited)	4
	Statements of Stockholders’ Deficit for the Three Months and Nine Months Ended August 31, 2026 and 2025 (Unaudited)	5
	Statements of Cash Flows for the Nine Months Ended August 31, 2026 and 2025 (Unaudited)	6
	Notes to the Unaudited Condensed Financial Statements	7
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	14
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	16
Item 4.	Controls and Procedures	17
*PART II.*	*OTHER INFORMATION*	18
Item 1.	Legal Proceedings	18
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	18
Item 3.	Defaults Upon Senior Securities	18
Item 4.	Mine safety disclosures	18
Item 5.	Other Information	18
Item 6.	Exhibits	18
	Signatures	19

PART I. FINANCIAL INFORMATION

Item 1. Condensed Financial Statements

CYBRIATECH INC.

BALANCE SHEETS

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n


	As of August 31, 2026 (Unaudited)		As of November 30, 2025 (Audited)

Assets
Current Assets
Cash	$	11,549		$	1,185
Prepaid Expenses		342			449
Rent Deposits		2,000			2,000
Total Current Assets		13,891			3,634

Non-Current Assets
Right-of-use assets - operating lease		–			8,928
Total Non-Current Assets		–			8,928

Total Assets	$	13,891		$	12,562

Liabilities
Current Liabilities
Other Payables - Related Party		17,843		$	11,843
Accrued Expenses		20,659			22,000
Lease liability - Current		5,000			8,928
Total Current Liabilities		43,502			42,771

Non-Current Liabilities		–			–

Total Liabilities	$	43,502		$	42,771

Stockholders’ Deficit
Common stock, $0.0001 par value; 500,000,000 shares authorized; 6,000,000 shares issued and outstanding		600			600
Accumulated deficit		(30,211	)		(30,809	)
Total Stockholders’ Deficit		(29,611	)		(30,209	)

Total Liabilities and Stockholders’ Deficit	$	13,891		$	12,562

The accompanying notes are an integral part of\nthese unaudited condensed financial statements.

CYBRIATECH INC.

STATEMENTS OF OPERATIONS

(UNAUDITED)


	For the Three \n Months ended \n August 31, 2026		For the Three \n Months ended \n August 31, 2025	For the Nine Months Ended \n August 31, 2026		For the Nine Months Ended \n August 31, 2025

Revenue, net	$	2,320		$	9,000		$	30,000	$	33,667
Cost of revenue		–			–			–		–
Gross profit		2,320			9,000			30,000		33,667

Operating Expenses
Advertising and marketing expenses		–			–			–		–
General and administrative expenses		7,659			20,552			29,402		57,676
Total operating expenses		7,659			20,552			29,402		57,676

Net income/(loss) before income tax expenses		(5,339	)		(11,552	)		598		(24,009	)

Income tax expense		–			–			–		–

Net Income/(loss)	$	(5,339	)	$	(11,552	)	$	598	$	(24,009	)

Other comprehensive income/(loss)		–			–			–		–

Comprehensive income/(loss)	$	(5,339	)	$	(11,552	)	$	598	$	(24,009	)

Net income per share-Basic and diluted	$	0.00		$	0.00		$	0.00	$	0.00

Weighted average number of common shares		6,000,000			6,000,000			6,000,000		6,000,000

The accompanying notes are an integral part of\nthese unaudited condensed financial statements.

CYBRIATECH INC.

STATEMENTS OF STOCKHOLDERS’ DEFICIT

(UNAUDITED)


	Common Stock		Additional \n paid-in	Accumulated		Total \n Stockholders’
	Shares		Amount	capital		Deficit	Deficit

Balance as of November 30, 2025		6,000,000		$	600		$	–	$	(30,809	)	$	(30,209	)

Net Loss		–			–			–		(2,759	)		(2,759	)

Balance as of February 28, 2026		6,000,000		$	600		$	–	$	(33,568	)	$	(32,968	)

Net Income		–			–			–		8,696			8,696

Balance as of May 31, 2026		6,000,000		$	600		$	–	$	(24,872	)	$	(24,272	)

Net Loss		–			–			–		(5,339	)		(5,339	)

Balance as of August 31, 2026		6,000,000		$	600		$	–	$	(30,211	)	$	(29,611	)

	Common Stock		Additional paid-in	Accumulated		Total \n Stockholders’
	Shares		Amount	capital		Deficit	Deficit

Balance as of November 30, 2024		6,000,000		$	600		$	–	$	753		$	1,353

Net Loss		–			–			–		(701	)		(701	)

Balance as of February 28, 2025		6,000,000		$	600		$	–	$	52		$	652

Net Loss		–			–			–		(11,756	)		(11,756	)

Balance as of May 31, 2025		6,000,000		$	600		$	–	$	(11,704	)	$	(11,104	)

Net Loss		–			–			–		(11,552	)		(11,552	)

Balance as of August 31, 2025		6,000,000		$	600		$	–	$	(23,256	)	$	(22,656	)

The accompanying notes are an integral part of\nthese unaudited condensed financial statements.

CYBRIATECH INC.

STATEMENTS OF CASH FLOWS

(UNAUDITED)


	For the Nine Months ended August 31, 2026		For the Nine Months ended \n August 31, 2025
Cash Flows From Operating Activities
Net income/(loss)	$	598		$	(24,009	)
Adjustments to reconcile net income to net cash used in operating activities:
Amortization of right-of-use assets		8,928			–
Changes in operating assets and liabilities:
Accounts Receivable		–			1,333
Prepaid Expenses		107			(2,375	)
Accrued Expenses		(1,341	)		20,333
Lease Liabilities		(3,928	)		–
Net cash provided by/(used in) operating activities	$	4,364		$	(4,718	)

Cash Flows From Financing Activities
Other Payables - Related Party		6,000			–
Net cash provided by/(used in) financing activities	$	6,000		$	–

Net change in cash		10,364			(4,718	)
Cash, beginning of period		1,185			9,863
Cash, end of period	$	11,549		$	5,145

Supplemental cash flow information
Cash paid for interest expense	$	–		$	–
Cash paid for taxes	$	–		$	500

The accompanying notes are an integral part of\nthese unaudited condensed financial statements.

CYBRIATECH INC.

NOTES TO CONDENSED FINANCIAL STATEMENTS

August 31, 2026

(UNAUDITED)

Note 1 – Organization and Business Background

Cybriatech Inc., a Nevada corporation, (“the\nCompany”) was incorporated under the laws of the State of Nevada on December 15, 2023. Cybriatech Inc. is headquartered in Hong\nKong. The Company provides marketing consulting services to customers in Asia.

The Company’s executive office is located\nat B2, 6/F, Phase-2 Hang Fung Industrial Building 2G, Hok Yuen Street, Hung Hom, Kowloon, Hong Kong.

Note 2 – Going Concern

The accompanying condensed financial statements\nhave been prepared in conformity with accounting principles generally accepted in the United States (“GAAP”), which contemplate\ncontinuation of the Company as a going concern. The company incurred a profit of $598 for the Nine months ended August 31, 2026 and accumulated\ndeficit of $30,211 and a working capital deficit of $29,611. The Company has not completed its efforts to establish a stabilized source\nof revenue sufficient to cover operating costs over an extended period of time. Therefore, there is substantial doubt about the Company’s\nability to continue as a going concern. Management anticipates that the Company will be dependent, for the next 5 years, on additional\ninvestment capital to fund operating expenses. The Company intends to position itself so that it will be able to raise additional funds\nthrough the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this\nor any of its endeavors or become financially viable and continue as a going concern. The condensed financial statements do not include\nany adjustments that might result from the outcome of this uncertainty.

Note 3 – Summary of Significant Accounting\nPolicies

Basis of Presentation

The condensed financial statements presented herein\nhave been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial\ninformation and in accordance with the instructions to Regulation S-X. Accordingly, the financial statements do not include all\nof the information and notes required by GAAP for complete financial statements. In the opinion of management, all adjustments, including\nnormal recurring adjustments, considered necessary for a fair statement of the financial statements have been included. Operating results\nfor the Nine months ended August 31, 2026 are not necessarily indicative of the results that August be expected for the year ending November\n30, 2026.

Use of Estimates

Management uses estimates and assumptions in preparing\nthese condensed financial statements in accordance with US GAAP. Those estimates and assumptions affect the reported amounts of assets\nand liabilities, the disclosure of contingent assets and liabilities in the balance sheet, and the reported revenue and expenses during\nthe period reported. Actual results August differ from these estimates.

Cash and Cash Equivalents

Cash and cash equivalents are carried at cost\nand represent cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an\noriginal maturity of three months or less as of the purchase date of such investments.

Accounts Receivable

The Company’s accounts receivables arise\nfrom provision of services to customers. In general, the Company invoices for services rendered at the time the service is provided. In\nthe event the Company does have accounts receivable, the Company will evaluate each reporting period to provide a reserve against accounts\nreceivable for estimated losses that August result from a customer’s inability to pay based on customer-specific analysis and general\nmatters such as current assessments of past due balances, economic conditions and forecasts, and historical credit loss activity. Amounts\ndetermined to be uncollectible will be charged or written-off.

Revenue Recognition

The Company has adopted Accounting Standards Codification\n(“ASC”) 606, Revenue from Contracts with Customers (“ASC 606”). Under ASC 606, the Company recognizes revenue\nfrom service related agreements and contracts by applying the following steps: (1) identify the contract with a customer; (2) identify\nthe performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to each performance\nobligation in the contract; and (5) recognize revenue when each performance obligation is satisfied. Once a contract is determined to\nbe within the scope of ASC 606 at contract inception, the Company reviews the contract to determine which performance obligations the\nCompany must deliver and which of these performance obligations are distinct. Amounts that have been invoiced are recorded in accounts\nreceivable and in either deferred revenue or revenue in the Company’s condensed financial statements, depending on whether the underlying\nperformance obligation has been satisfied. Deferred revenue consists of payments made in advance of services provided to customers as\ndefined within the contracts.

The Company provides marketing consulting services\nto businesses on a fixed-price basis. Revenue is recognized when services are provided over the period of service agreement. In certain\ninstances, the Company also determines whether it acts as a principal or as an agent in a transaction. For services sourced through third-party\nexchanges, our accounting analysis for principal versus agent follows the two-step evaluation prescribed in ASC 606-10-55-36A to evaluate\nthe nature of our promise and conclude whether we are the principal or agent:

1. Identify the specified good(s) or service(s)\nprovided to the customer (i.e., distinct good(s) or service(s)); and

2. Determine if CybriaTech controls each specified\ngood or service before that good or service is transferred to the customer.

Step 1 - Identify the specified good(s) or service(s)

ASC 606-10-55-36 indicates that an entity must\ndetermine whether it is a principal or an agent for each specified good or service promised to the customer. As noted in BC24 of ASU 2016-08,\n“The principal versus agent considerations relate to the application of Step 2 of the revenue recognition model—identify the\nperformance obligations in the contract. Appropriately identifying the good or service to be provided is a critical step in appropriately\nidentifying whether the nature of an entity’s promise is to act as a principal or an agent.”

In determining the specified goods or services\nprovided to our customers, we considered the nature of our promise to customers, the customers’ perspectives and expectations, and\nour contract with customers. The contracts with customers specify that we will provide consulting services to the client for the purpose\nof marketing and advertising activities. The client will pay CybriaTech for the fees incurred on a fixed basis. There is an identified\nservice provided to the customer.

Step 2 - Determine if Cybriatech controls each\nspecified good or service

In accordance with ASC 606-10-55-37, an entity\nis a principal if it controls the specific good or service before that good or service is transferred to a customer. The guidance further\nstates that an entity that is a principal August satisfy its performance obligation to provide the specified good or service itself or\nAugust engage another party to satisfy some or all of the performance obligation on its behalf.

In accordance with ASC 606-10-55-38 an entity\nis an agent if the entity’s performance obligation is to arrange for the provision of the specified good or service by another party.\nAn entity that is an agent does not control the specified good or service provided by another party before that good or service is transferred\nto the customer. When (or as) an entity that is an agent satisfies a performance obligation, the entity recognizes revenue in the amount\nof any fee or commission to which it expects to be entitled in exchange for arranging for the specified goods or services to be provided\nby the other party. An entity’s fee or commission might be the net amount of consideration that the entity retains after paying\nthe other party the consideration received in exchange for the goods or services to be provided by that party.

ASC 606-10-55-39 sets forth the following indicators\nof an entity that controls the specified good or service before it is transferred to the customer and is therefore a principal:

a. The entity is primarily responsible for fulfilling\nthe promise to provide the specified good or service. This typically includes responsibility for the acceptability of the specified good\nor service (for example, primary responsibility for the good or service meeting customer specifications).

Cybriatech is primarily responsible to the customer\nfor projects and services related to market and advertising. Cybriatech contracts directly with the buyer and is viewed by the buyer as\nthe sole party responsible for fulfilling the buyer’s request. No other party contracts with the buyer or is obligated to satisfy\nor fulfill the buyer’s request. Cybriatech considers this relationship critical in understanding the fulfillment obligations and\nexpectations of the buyer.

b. The entity carries the risk before the specified\ngood or service has been transferred to a customer or after the transfer of control to the customer.

Cybriatech holds the risk of the specified good\nor service prior to transfer to the customer.

c. The entity has discretion in establishing the\nprice for the specified good or service.

Cybriatech is solely responsible for and has latitude\nto establish the prices charged to the customer.

The Company evaluated the guidance described in\nASC 606-10-55-36 through 55-40 and determined it is the principal in these transactions. This requires significant judgement and is based\non an assessment of the terms of customer arrangements in accordance with ASC 606. When the Company is the principal in a transaction,\nrevenue is reported on a gross basis, whereas revenues as an agent are reported net of the revenue share. The Company has determined it\nis the principal in all transactions.

Deferred Revenue

Deferred revenue consists of payments made in\nadvance of services provided to customers.

Lease

In February 2016, the Financial Accounting Standards\nBoard (“FASB”) issued Accounting Standards Update 2016-02 Leases (Topic 842) (“ASU 2016-02”) which supersedes\nTopic 840, Leases. ASU 2016-02 applies to all entities that enter into leases. The new standard establishes a right-of-use model (ROU)\nthat requires a lessee to recognize a ROU asset and lease liability on the balance sheet for all leases with a term longer than 12 months.

The Company adopted ASU 2016-02 during the year\nended November 30, 2024. ASU 2016-02 contains certain practical expedients, which the Company has elected. The Company has elected to\nexempt all leases that qualify as short-term leases (leases not longer than 12 months).

The Company accounts for leases in accordance\nwith ASC 842, Leases (“ASC 842”). At the inception or modification of a contract, the Company determines whether a lease exists\nand classifies its leases as an operating or finance lease at commencement. Right-of-use (“ROU”) assets represent the Company’s\nright to use an underlying asset for the lease term and lease liabilities represent their obligation to make lease payments arising from\nthe lease. See Note 6 – Operating Lease.

As most of the Company’s leases do not provide\nan implicit interest rate, the lease liability is calculated at lease commencement as the present value of unpaid lease payments using\nthe Company’s estimated incremental borrowing rate. The incremental borrowing rate represents the rate of interest that the Company\nwould have to pay to borrow an amount equal to the lease payments on a collateralized basis over a similar term and is determined using\na portfolio approach based on information available at the commencement date of the lease.

The lease asset also reflects any prepaid rent,\ninitial direct costs incurred and lease incentives received. The Company’s lease terms August include optional extension periods\nwhen it is reasonably certain that those options will be exercised.

Leases with an initial expected term of 12 months\nor less are not recorded in the Balance Sheet and the related lease expense is recognized on a straight-line basis over the lease term.\nFor certain classes of underlying assets, the Company has elected to not separate fixed lease components from the fixed non-lease components.

Basic and Diluted Net Income (Loss) Per Share

The Company computes net income (loss) per share\nin accordance with ASC 260, Earning per Share (“ASC 260”). ASC 260 requires presentation of both basic and diluted earnings\nper share (EPS) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders\n(numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive\npotential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted\nmethod. In computing Diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased\nfrom the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive.

Fair Value of Financial Instruments

ASC 820, Fair Value Measurements and Disclosures\n(“ASC 820”), defines fair value as the exchange price that would be received for an asset or paid to transfer a liability\n(an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants\non the measurement date. ASC 820 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs\nand minimize the use of unobservable inputs when measuring fair value. ASC 820 describes three levels of inputs that August be used to\nmeasure fair value:

Level 1 – Quoted prices in active\nmarkets for identical assets or liabilities.

Level 2 – Observable inputs other\nthan Level 1 prices, such as quoted prices for similar assets or liabilities; or other inputs that are observable or can be corroborated\nby observable market data for substantially the full term of the assets or liabilities.

Level 3 – Unobservable inputs that\nare supported by little or no market activity and that are financial instruments whose values are determined using pricing models, discounted\ncash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant\njudgment or estimation.

If the inputs used to measure the financial assets\nand liabilities fall within more than one level described above, the categorization is based on the lowest level of input that is significant\nto the fair value measurement of the instrument.

Income Taxes

As a result of the implementation of certain provisions\nof ASC 740, Income Taxes (“ASC 740”), which clarifies the accounting and disclosure for uncertainty in tax position, as defined,\nASC 740 seeks to reduce the diversity in practice associated with certain aspects of the recognition and measurement related to accounting\nfor income taxes. The Company has adopted the provisions of ASC 740 since inception and has analyzed filing positions in each of the federal\nand state jurisdictions where the Company is required to file income tax returns, as well as open tax years in such jurisdictions. The\nCompany has identified the U.S. federal jurisdiction, and the state of New York, as its “major” tax jurisdictions. As of August\n31, 2026, 2025 tax year generally remain subject to examination by federal and state authorities.

The Company accounts for income taxes using the\nasset and liability method prescribed by ASC 740. Under this method, deferred tax assets and liabilities are determined based on the difference\nbetween the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the years in\nwhich the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the\nweight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The\neffect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date.

New U.S. federal tax legislation, commonly referred\nto as the Tax Cuts and Jobs Act (the “U.S. Tax Reform”), was signed into law on December 22, 2017. The U.S. Tax Reform modified\nthe U.S. Internal Revenue Code by, among other things, reducing the statutory U.S. federal corporate income tax rate from 35% to 21% for\ntaxable years beginning after December 31, 2017; limiting and/or eliminating many business deductions; migrating the U.S. to a territorial\ntax system with a one-time transaction tax on a mandatory deemed repatriation of previously deferred foreign earnings of certain foreign\nsubsidiaries; subject to certain limitations, generally eliminating U.S. corporate income tax on dividends from foreign subsidiaries;\nand providing for new taxes on certain foreign earnings. Taxpayers August elect to pay the one-time transition tax over eight years, or\nin a single lump-sum payment.

Related Parties

Parties, which can be a corporation or individual,\nare considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant\ninfluence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject\nto common control or common significant influence.

Segment Reporting

We operate in a single operating segment\nand a single reporting segment. Operating segments are defined as components of an enterprise about which separate financial\ninformation is regularly evaluated by the chief operating decision maker function (which is fulfilled by our chief executive officer)\nin deciding how to allocate resources and in assessing performance. Our chief executive officer allocates resources and assesses performance\nbased upon financial information at the level. Since we operate in one operating segment, all required financial segment information is\npresented in the financial statements.

New Accounting Pronouncements

The Company has reviewed recently issued accounting\npronouncements and plans to adopt those that are applicable to it. The Company does not expect the adoption of any other pronouncements\nto have an impact on its results of operations or financial position.

Note 4 – Related Party Transactions

As of August 31, 2026, the sole director of the\nCompany, Hongyan Yu advanced $16,000 to the Company for its operation use, and also paid $1,843 on behalf of the Company for its incorporation\ncosts and other miscellaneous fees, which are unsecured and non-interest bearing and are repayable on demand. The amount is recorded in\nthe current liabilities section of the balance sheet.

As of August 31, 2026, the Company accrued a salary\ncompensation of $20,000 for CEO services provided by Hongyan Yu. The amount is recorded in the current liabilities section of the balance\nsheet.

Note 5 – Equity

Common Shares

As of August 31, 2026, the Company is authorized\nto issue 500,000,000 shares of common stock with par value of $0.0001. All shares have equal voting rights, are non-assessable, and have\none vote per share.

On September 23, 2024, the Company issued Hongyan\nYu 6,000,000 shares of common stock of the Company at par value of $0.0001 per share for a total value of $600, for the incorporation\ncost paid by Hongyan Yu.

As of August 31, 2026 and November 30, 2025, the\nCompany has 6,000,000 and 6,000,000 shares, respectively, of common stock issued and outstanding.

Note 6 – Operating Lease

In September 2024, the Company entered into an\noffice lease for an office at B2, 6/F, Phase-2 Hang Fung Industrial Building 2G, Hok Yuen Street, Hung Hom, Kowloon, Hong Kong. The lease\nwas renewed in September 2025 till September 2026. And the lease was renewed in September 2026 till September 2027. Since the Company\nintends to maintain the lease for more than twelve months, the Company was required to classify such lease as operating lease in accordance\nwith the provisions of ASC 842 - Leases. Therefore, the Company recognized operating lease liabilities with corresponding Right-Of-Use\n(“ROU”) assets based on the present value of the minimum rental payments of such lease during the three months ended August\n31, 2026.

The Company’s lease agreements do not provide\nan implicit borrowing rate. Therefore, the Company used a benchmark approach to derive an appropriate incremental borrowing rate. The\nCompany benchmarked itself against other companies of similar credit ratings and comparable credit quality and derived an incremental\nborrowing rate to discount each of its lease liabilities based on the remaining lease terms.

ROU assets at August 31, 2026 and 2025 were $0\nand $11,868, respectively. Short-term and long-term operating lease liabilities were $5,000 and $0 at August 31, 2026, respectively. Short-term\nand long-term operating lease liabilities were $11,868 and $0 at August 31, 2025, respectively.

Quantitative information regarding the Company’s\nlease is as follows:

Schedule of operating lease cost
	For the Three \n Months\nEnded \n August 31, 2026		For the Three \n Months\nEnded \n August 31, 2025	For the Nine \n Months\nEnded \n August 31, 2026		For the Nine \n Months\nEnded \n August 31, 2025
Lease expenses
Operating lease expenses	$	3,000		$	3,000		$	9,000	$	9,000
Short-term lease expenses		–			–			–		–
Total lease cost	$	3,000			3,000		$	9,000	$	9,000
Other information
Cash paid for the amounts included in the measurement of lease liabilities for operating leases:
Operating cash flows		3,000			3,000			9,000		9,000
Weighted-average remaining lease term (in years):
Operating lease		–			–			–		–
Weighted-average discount rate:
Operating lease		3.0%			3.0%			3.0%		3.0%

Future minimum lease payments required under operating\nlease are as follows:

\n \n \n \n\n \n \n \n \n \n

Schedule of future minimum lease payments
Twelve months ending August 31, 2027		12,000
Total payments	$	12,000

Note 7 – Income Tax

United States of America

The Company is registered in the State of Nevada\nand is subject to United States of America tax law. U.S. federal income tax rate is 21.0%.

The federal and state income tax provision (benefit)\nfor the three and Nine months ended August 31, 2026 and 2025 are summarized as follows:

\n \n \n \n \n \n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

Schedule of income tax provision

For the Three

Months Ended

August 31, 2026

For the Three

Months Ended

August 31, 2025

For the Nine

Months Ended

August 31, 2026

For the Nine

Months Ended

August 31, 2025

Current:

Federal

–

State

–

Total current

–

Deferred

Federal

–

State

–

Total deferred

–

Income tax provision

–

The Company records a tax provision for the anticipated\ntax consequences of the reported results of operations. In accordance with ASC 740, the provision for income taxes is computed using the\nasset and liability method, under which deferred tax assets and liabilities are recognized for the expected future tax consequences of\ntemporary differences between the financial reporting and tax bases of assets and liabilities, and for operating losses and tax credit\ncarry forwards.

Note 8 – Major Customers and Concentration\nof Credit Risk

For the three months ended August 31, 2026 and\n2025, one and one customers accounted for 100% and 100%, respectively, of the Company’s total revenues. For the Nine months ended\nAugust 31, 2026 and 2025, one and three customers accounted for 100% and 100%, respectively, of the Company’s total revenues.

Financial instruments which potentially subject\nthe Company to concentration of credit risk consist principally of cash and cash equivalents, accounts receivable, amounts due from related\nparties and advances to suppliers. For the three and Nine months ended August 31, 2026 and 2025, none of the Company’s revenue was\ncredit sales.

Note 9 – Commitments and Contingencies

The Company did not have any contractual commitments\nas of August 31, 2026 and 2025.

Note 10 – Subsequent Event

In accordance with ASC 855, Subsequent Events,\n(“ASC 855”), subsequent to the balance sheet date of August 31, 2026, the Company renewed its existing office lease in September\n2026. The renewed lease covers the period from September 2026 to September 2027 with substantially identical lease terms as the prior\nlease agreement.

In accordance with ASC 842, the renewed lease\nis classified as an operating lease. The related right-of-use asset and operating lease liability will be recognized upon commencement\nof the renewed lease in the subsequent fiscal period. No right-of-use asset or lease liability related to the renewed lease was recognized\nas of August 31, 2026, as the renewed lease had not been executed or commenced as of the reporting date.

The Company has evaluated all subsequent events\nthrough the date the financial statements were issued, and no other material subsequent events require recognition or disclosure.

ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS\nOF FINANCIAL CONDITION AND RESULTS OF OPERATION

FORWARD LOOKING STATEMENTS

Statements made in this Form 10-Q that are not\nhistorical or current facts are “forward-looking statements” made pursuant to the safe harbor provisions of Section 27A of the\nSecurities Act of 1933 (the “Act”) and Section 21E of the Securities Exchange Act of 1934. These statements often can be identified\nby the use of terms such as “August,” “will,” “expect,” “believe,” “anticipate,” “estimate,”\n“approximate” or “continue,” or the negative thereof. We intend that such forward-looking statements be subject to\nthe safe harbors for such statements. We wish to caution readers not to place undue reliance on any such forward-looking statements, which\nspeak only as of the date made. Any forward-looking statements represent management’s best judgment as to what August occur in the future.\nHowever, forward-looking statements are subject to risks, uncertainties and important factors beyond our control that could cause actual\nresults and events to differ materially from historical results of operations and events and those presently anticipated or projected.\nWe disclaim any obligation subsequently to revise any forward-looking statements to reflect events or circumstances after the date of\nsuch statement or to reflect the occurrence of anticipated or unanticipated events.

EMPLOYEES\nAND EMPLOYMENT AGREEMENTS

At present, we have no employees other than our\nofficer and director. We presently do not have pension, health, annuity, insurance, stock options, profit sharing or similar benefit plans;\nhowever, we August adopt such plans in the future. There are presently no personal benefits available to any officers, directors or employees.

Results of Operations

Our financial statements have been prepared assuming\nthat we will continue as a going concern and, accordingly, do not include adjustments relating to the recoverability and realization of\nassets and classification of liabilities that might be necessary should we be unable to continue in operation.

We expect we will require additional capital to\nmeet our long-term operating requirements. We expect to raise additional capital through, among other things, the sale of equity or debt\nsecurities.

For the Three Months Ended August 31, 2026\nand 2025:

Revenues

For the three months ended August 31, 2026, the\nCompany generated revenue in the amount of $2,320. The revenue was generated as a result of the Company having provided marketing consulting\nservices to one customer.

For the three months ended August 31, 2025, the\nCompany generated revenue in the amount of $9,000. The revenue was generated as a result of the Company having provided marketing consulting\nservices to one customer.

General and Administrative Expenses

For the three months ended August 31, 2026, the\nCompany had general and administrative expenses in the amount of $7,659. These were primarily comprised of office rent expense, and auditing\nfees.

For the three months ended August 31, 2025, the\nCompany had general and administrative expenses in the amount of $20,552 . These were primarily comprised of office rent expense, auditing\nfees, and employee wages.

Net Income/(Loss)

Our net loss for the three months ended August\n31, 2026, was $5,339. Our net loss for the three months ended August 31, 2025, was $11,552.

For the Nine Months Ended August 31, 2026 and\n2025:

Revenues

For the Nine months ended August 31, 2026, the\nCompany generated revenue in the amount of $30,000. The revenue was generated as a result of the Company having provided marketing consulting\nservices to one customer.

For the Nine months ended August 31, 2025, the\nCompany generated revenue in the amount of $33,667. The revenue was generated as a result of the Company having provided marketing consulting\nservices to three customers.

General and Administrative Expenses

For the Nine months ended August 31, 2026, the\nCompany had general and administrative expenses in the amount of $29,402. These were primarily comprised of office rent expense, and auditing\nfees.

For the Nine months ended August 31, 2025, the\nCompany had general and administrative expenses in the amount of $57,676. These were primarily comprised of office rent expense, auditing\nfees, and employee wages.

Net Income/(Loss)

Our net income for the Nine months ended August\n31, 2026, was $598. Our net loss for the Nine months ended August 31, 2025, was $24,009.

Cash Provided by/(Used in) Operating Activities

During the Nine months ended August 31, 2026,\nnet cash provided by operating activities was $4,364. For the Nine months ended August 31, 2026, cash provided by operating activities\nwas mainly attributable to the net income and amortization of right-of-use assets, partially offset by the decrease in lease liabilities,\ndecrease in other payables to a non-related party.

During the Nine months ended August 31, 2025,\nnet cash used in operating activities was $4,718. For the Nine months ended August 31, 2025, cash used in operating activities was mainly\nattributable to the net loss and increase in prepaid expenses, partially offset by the increase in accrued expenses and a decrease in\naccounts receivable.

Cash Provided by Financing Activity

During the Nine months ended August 31, 2026,\nnet cash provided by financing activities was $6,000. Our sole officer and director, Hongyan Yu, advanced $6,000 to the Company for its\npayment of expenses.

During the Nine months ended August 31, 2025,\nnet cash provided by financing activities was $0.

Liquidity and Capital Resources

Our cash and cash equivalents are $11,549 as of\nAugust 31, 2026. We estimate that, assuming that we will not have any new clients or new contracts with our existing clients, the minimum\nperiod of time that the Company will be able to conduct current level of operations using currently available capital resources are approximately\nthree months, based on our estimate of the Company’s operating expenses around $3,000 each month which mainly consists of the lease\nexpense and general and administrative expense.

Management plans to fund operations of the Company\nthrough advances from existing shareholders, private placement of restricted securities or the issuance of stock in lieu of cash for payment\nof services until such a time as a business combination or other profitable investment August be achieved. There are no written agreements\nin place for such funding or issuance of securities and there can be no assurance that such will be available in the future.

Plan of Operation and Funding

We expect that working capital requirements will\ncontinue to be funded through a combination of our existing funds, operating income, and further issues of securities. Our working capital\nrequirements are expected to increase in line with the growth of our business.

Existing working capital, further advances and\ndebt instruments, and anticipated cash flow are expected to be adequate to fund our operations over the next three months. We have no\nlines of credit or other bank financing arrangements. Generally, we have financed operations to date through the proceeds of the private\nplacement of equity and debt instruments. In connection with our business plan, management anticipates additional increases in operating\nexpenses and capital expenditure relating to: (i) developmental expenses associated with our AI development tool; (ii) marketing expenses;\nand (iii) expenses for maintaining the Company as a publicly reporting company. We intend to finance these expenses with further issuances\nof securities, and debt issuances. Thereafter, we expect we will need to raise additional capital and generate revenues to meet long-term\noperating requirements. Additional issuances of equity or convertible debt securities will result in dilution to our current shareholders.\nFurther, such securities might have rights, preferences or privileges senior to our common stock. Additional financing August not be available\nupon acceptable terms, or at all. If adequate funds are not available or are not available on acceptable terms, we August not be able\nto take advantage of prospective new business endeavors or opportunities, which could significantly and materially restrict our business\noperations. We will have to raise additional funds in the next twelve months in order to sustain and expand our operations. We currently\ndo not have a specific plan of how we will obtain such funding; however, we anticipate that additional funding will be in the form of\nequity financing from the sale of our common stock. We have and will continue to seek to obtain short-term loans from our directors, although\nno future arrangement for additional loans has been made. We do not have any agreements with our directors concerning these loans. We\ndo not have any arrangements in place for any future equity financing.

Off-Balance Sheet Arrangements

As of the date of this Quarterly Report, we do\nnot have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition,\nchanges in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that\nare material to investors.

Going Concern

The financial statements have been prepared “assuming\nthat we will continue as a going concern,” which contemplates that we will realize our assets and satisfy our liabilities and commitments\nin the ordinary course of business.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES\nABOUT MARKET RISK.

No report required.

ITEM 4. CONTROLS AND PROCEDURES

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

An evaluation was conducted under the supervision\nand with the participation of our management of the effectiveness of the design and operation of our disclosure controls and procedures\nas of August 31, 2026. Based on that evaluation, our management concluded that our disclosure controls and procedures were not effective\nas 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,\nprocessed, summarized and reported within the time periods specified in SEC rules and forms. Such officer also confirmed that there was\nno change in our internal control over financial reporting during the Nine month period ended August 31, 2026 that has materially affected,\nor is reasonably likely to materially affect, our internal control over financial reporting.

PART II. OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

Management is not aware of any legal proceedings\ncontemplated by any governmental authority or any other party involving us or our properties. As of the date of this Quarterly Report,\nno director, officer or affiliate is (i) a party adverse to us in any legal proceeding, or (ii) has an adverse interest to us in any legal\nproceedings. Management is not aware of any other legal proceedings pending or that have been threatened against us or our properties.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES\nAND USE OF PROCEEDS

No report required.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

No report required.

ITEM 4. MINE SAFETY DISCLOSURES

Not applicable.

ITEM 5. OTHER INFORMATION

During the three months ended August 31, 2026, no director or officer\nof the Company adopted or terminated a “Rule 10b5-1 trading arrangement” or “non-Rule 10b5-1 trading arrangement,”\nas each term is defined in Item 408(a) of Regulation S-K.

ITEM 6. EXHIBITS

\n \n \n \n \n \n \n \n \n \n \n \n \n\n\n \n \n\n\n \n \n\n\n \n \n\n\n \n \n\n\n \n \n\n\n \n \n\n\n \n \n

31.1	Certification by the Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
31.2	Certification by the Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32	Certification by the Chief Executive and Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

101.INS	Inline XBRL Instance Document (the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document)
101.SCH	Inline XBRL Taxonomy Extension Schema Document
101.CAL	Inline XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF	Inline XBRL Taxonomy Extension Definition Linkbase Document
101.LAB	Inline XBRL Taxonomy Extension Label Linkbase Document
101.PRE	Inline XBRL Taxonomy Extension Presentation Linkbase Document
104	Cover Page Interactive Data File (formatted in IXBRL, and included in exhibit 101).

SIGNATURES

Pursuant to the requirements of the Securities\nAct of 1933, the registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly\nauthorized in B2, 6/F, Phase-2 Hang Fung Industrial Building 2G, Hok Yuen Street, Hung Hom, Kowloon, Hong Kong.

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

	CYBRIATECH INC.


October 13, 2026	By: /s/ Hongyan Yu
	Chief Executive Officer
	(Principal Executive, Financial and Accounting Officer)

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