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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington,\nD.C. 20549

FORM 10-Q

[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE\nSECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended August\n31, 2026

[ ] TRANSITION REPORT PURSUANT TO SECTION\n13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from __________\nto __________

Commission File Number: 333-289122

ELVENTIX TECHNOLOGY CORPORATION

(Exact name of registrant as specified\nin its charter)

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

Wyoming	37-2173013	7374
(State or Other Jurisdiction of Incorporation or Organization)	(I.R.S. Employer Identification Number)	(Primary Standard Industrial Classification Code Number)

Avinguda de Blondel, 21,

25002 Lleida, Spain

Tel.: +1 (256) 570-1612 Email: main@elventix.com

(Address and telephone number of principal\nexecutive offices)

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

Indicate by check mark whether the registrant\n(1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months\n(or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements\nfor the past 90 days. Yes [X] No [ ]

Indicate by check mark whether the registrant\nhas submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405\nof this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes\n[X] No [ ]

Indicate by check mark whether the registrant\nis a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company.\nSee the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,”\nand “emerging growth company” 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	[X]	Smaller reporting company	[X]
		Emerging growth company	[X]

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

Indicate by check mark whether the registrant\nis a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes [ ] No [X]

State the number of shares outstanding\nof each of the issuer’s classes of common equity, as of the latest practicable date: 5,797,500 shares of common stock, $0.001 par\nvalue, issued and outstanding as of October 14, 2026.

TABLE OF CONTENTS

PART I	FINANCIAL INFORMATION
Item 1.	Financial Statements (Unaudited)	4
	Balance Sheets as of August 31, 2026 (Unaudited) and May 31, 2026	5
	Statements of Operations for the three months ended August 31, 2026 and 2025 (Unaudited)	6
	Statements of Changes in Stockholders’ Equity (Deficit) for the three months ended August 31, 2026 and 2025 (Unaudited)	7
	Statements of Cash Flows for the three months ended August 31, 2026 and 2025 (Unaudited)	8
	Notes to the Financial Statements (Unaudited)	9
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	16
PART II	OTHER INFORMATION
Item 1.	Legal Proceedings	17
Item 1A.	Risk Factors	17
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	17
Item 3.	Defaults Upon Senior Securities	17
Item 4.	Mine Safety Disclosures	17
Item 5.	Other Information	17
Item 6.	Exhibits	17
	Signatures	17

SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS

Statements made in this Form 10-Q that\nare not historical or current facts are “forward-looking statements” made pursuant to the safe harbor provisions of Section\n27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934. These statements often can be identified by\nthe use of terms such as “may”, “will”, “expect”, “believe”, “anticipate”,\n“estimate”, “approximate” or “continue”, or the negative thereof. We intend that such forward-looking\nstatements be subject to the safe harbors for such statements. We wish to caution readers not to place undue reliance on any such forward-looking\nstatements, which speak only as of the date made. Any forward-looking statements represent management’s best judgment as to what\nmay occur in the future. However, forward-looking statements are subject to risks, uncertainties and important factors beyond our control\nthat could cause actual results and events to differ materially from historical results of operations and events and those presently anticipated\nor projected. We disclaim any obligation subsequently to revise any forward-looking statements to reflect events or circumstances after\nthe date of such statement or to reflect the occurrence of anticipated or unanticipated events.

Financial information contained in this\nquarterly report and in our unaudited interim financial statements is stated in United States dollars and is prepared in accordance with\nUnited States generally accepted accounting principles.

PART I – FINANCIAL INFORMATION

Item 1. Financial Statements.

The accompanying interim financial statements\nof ELVENTIX TECHNOLOGY CORPORATION (the “Company”, “we”, “us” or “our”) have been prepared\nwithout audit pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures\nnormally included in financial statements prepared in accordance with United States generally accepted accounting principles have been\ncondensed or omitted pursuant to such rules and regulations. The interim financial statements are condensed and should be read in conjunction\nwith the Company’s audited financial statements and notes thereto for the fiscal year ended May 31, 2026, included in the Company’s\nAnnual Report on Form 10-K.

In the opinion of management, the financial\nstatements contain all material adjustments, consisting only of normal recurring adjustments, considered necessary to present fairly the\nfinancial condition, results of operations and cash flows of the Company for the interim periods presented.

ELVENTIX TECHNOLOGY CORPORATION

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

	August 31, 2026 (Unaudited)	May 31, 2026 (Audited)
ASSETS
Current Assets
Cash and cash equivalents	630	1,421
Prepaid expenses	18,400	14,000
Total Current Assets	19,030	15,421
Other Assets
Intangible assets, net	259,553	239,922
Total Other Assets	259,553	239,922
TOTAL ASSETS	278,583	255,343

LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)
Current Liabilities
Accounts payable	347	199
Deferred revenue	28,810	18,090
Promissory note payable	163,000	163,000
Total Current Liabilities	192,157	181,289
Long-Term Liabilities
Related party loan payable	163,584	139,384
Total Long-Term Liabilities	163,584	139,384
Total Liabilities	355,741	320,673

Commitments and contingencies (Note 6)

Stockholders’ Equity (Deficit)
Common stock, $0.001 par value; 75,000,000 shares authorized; 5,797,500 shares issued and outstanding as of August 31, 2026 and May 31, 2026	5,798	5,798
Additional paid-in capital	37,627	37,627
Accumulated deficit	(120,583)	(108,755)
Total Stockholders’ Equity (Deficit)	(77,158)	(65,330)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	278,583	255,343

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

ELVENTIX TECHNOLOGY CORPORATION

STATEMENTS OF OPERATIONS

(Unaudited)

	Three months ended August 31, 2026	Three months ended August 31, 2025
Revenues	32,196	-
Total Revenues	32,196	-

Operating Expenses
Amortization expense	16,009	10,627
Professional fees	14,473	8,526
Server rental	8,400	-
Research and development expense	5,040	-
Dues and subscriptions	87	-
Bank service charges	15	76
Total Operating Expenses	44,024	19,229

Net loss from operations	(11,828)	(19,229)
Other income (expense)	-	-
Provision for income taxes	-	-
Net Loss	(11,828)	(19,229)

Net loss per common share – basic and diluted	$ (0.00)	$ (0.00)
Weighted average number of common shares outstanding – basic and diluted	5,797,500	4,500,000

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

ELVENTIX TECHNOLOGY CORPORATION

STATEMENTS OF CHANGES IN STOCKHOLDERS’\nEQUITY (DEFICIT)

For the three months ended August 31,\n2026 and 2025 (Unaudited)

\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


	Number of Shares	Common Stock Amount	Additional Paid-in Capital	Accumulated Deficit	Total
Balance as of May 31, 2026	5,797,500	5,798	37,627	(108,755)	(65,330)
Net loss for the three months ended August 31, 2026	-	-	-	(11,828)	(11,828)
Balance as of August 31, 2026 (unaudited)	5,797,500	5,798	37,627	(120,583)	(77,158)

\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

	Number of Shares	Common Stock Amount	Additional Paid-in Capital	Accumulated Deficit	Total
Balance as of May 31, 2025	4,500,000	4,500	-	(199)	4,301
Net loss for the three months ended August 31, 2025	-	-	-	(19,229)	(19,229)
Balance as of August 31, 2025 (unaudited)	4,500,000	4,500	-	(19,428)	(14,928)

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

ELVENTIX TECHNOLOGY CORPORATION

STATEMENTS OF CASH FLOWS

(Unaudited)

	Three months ended August 31, 2026	Three months ended August 31, 2025
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	(11,828)	(19,229)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Amortization	16,009	10,627
Changes in operating assets and liabilities:
Increase in prepaid expenses	(4,400)	-
Increase in accounts payable	148	-
Increase in deferred revenue	10,720	-
Net cash provided by (used in) operating activities	10,649	(8,602)

CASH FLOWS FROM INVESTING ACTIVITIES
Capitalized API development costs	(35,640)	-
Capitalized website development costs	-	(15,300)
Net cash used in investing activities	(35,640)	(15,300)

CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from related party loan payable	24,200	21,805
Net cash provided by financing activities	24,200	21,805

NET DECREASE IN CASH	(791)	(2,097)
CASH, BEGINNING OF PERIOD	1,421	2,500
CASH, END OF PERIOD	630	403

SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid for interest	-	-
Cash paid for income taxes	-	-
Expenses and vendor payables paid directly by related party on behalf of the Company (included in proceeds from related party loan payable)	24,200	-

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

ELVENTIX TECHNOLOGY CORPORATION

NOTES TO THE FINANCIAL STATEMENTS

AUGUST 31, 2026

(Unaudited)

NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS

ELVENTIX TECHNOLOGY CORPORATION (the “Company”)\nwas incorporated under the laws of the State of Wyoming, U.S. on March 4, 2025 (Inception). The Company is an early-stage technology company\nfocused on the development and commercialization of “Smarterest,” a mobile news aggregation and content-curation application\ndesigned to aggregate and deliver current news content, with functionality supporting personalized information delivery.

In addition, the Company offers subscription-based\naccess to an API that provides a selection of news sources, which are personalized and filtered. The API is designed to integrate into\nthird-party platforms and workflows, providing structured and continuously updated access to news content. The Company has adopted a May\n31 fiscal year end.

NOTE 2 – GOING CONCERN

The financial statements have been prepared\non a going concern basis, which contemplates that the Company will be able to settle its obligations and make use of its assets in the\nordinary course of business in the foreseeable future. The Company incurred a net loss of $11,828 for the three months ended August 31,\n2026, has an accumulated deficit of $120,583 and a working capital deficit of $173,127 as of August 31, 2026. In addition, the Company's\npromissory note payable of $163,000 matures on November 14, 2026. Further losses are anticipated in the development of its business. These\nconditions raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date these\nfinancial statements are issued.

The Company’s capacity to operate\nas a going concern is reliant on its ability to generate profitable operations in the future and/or to secure the required funding to\nmeet its obligations and settle liabilities resulting from standard business operations when they become due. Management plans to finance\noperational expenses for the next twelve months by using available cash on hand and revenues from API subscriptions, as well as loans\nfrom its director and/or a private offering of common stock. The financial statements do not include any adjustments that might result\nfrom the outcome of this uncertainty.

NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Interim Financial Statements

The unaudited condensed interim financial\nstatements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“U.S.\nGAAP”) for interim financial information and the instructions to Form 10-Q and Rule 8-03 of Regulation S-X. Accordingly, they do\nnot include all of the information and footnotes required by U.S. GAAP for complete financial statements. In the opinion of management,\nall adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The results\nof operations for the three months ended August 31, 2026 are not necessarily indicative of the results expected for the full fiscal year\nending May 31, 2027 or for any future period. These financial statements should be read in conjunction with the Company’s audited\nfinancial statements and notes for the fiscal year ended May 31, 2026. The balance sheet as of May 31, 2026 has been derived from the\naudited financial statements at that date.

Basis of Presentation

The financial statements of the Company\nhave been prepared in accordance with U.S. GAAP and are presented in U.S. dollars.

Use of Estimates

The preparation of financial\nstatements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of\nassets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported\namounts of revenues and expenses during the reporting period. The most significant estimates relate to the estimated useful lives of\nintangible assets, the assessment of the recoverability of long-lived assets and the determination of the amount of revenue to be\ndeferred at each reporting date. Actual results could differ from those estimates.

Cash and Cash Equivalents

The Company considers all highly liquid\ninstruments purchased with a maturity of three months or less to be cash equivalents to the extent the funds are not being held for investment\npurposes. As of August 31, 2026 and May 31, 2026, the Company’s cash balances were $630 and $1,421, respectively.

Prepaid Expenses

Prepaid expenses represent amounts paid\nto secure the use of assets or the receipt of services at a future date and are charged to expense as consumed. As of August 31, 2026,\nprepaid expenses of $18,400 consisted of prepaid server rental of $8,400 and prepaid professional services of $10,000. As of May 31, 2026,\nprepaid expenses amounted to $14,000.

Intangible Assets

The Company follows the provisions of ASC\n985, Software, which requires that all costs relating to the purchase or internal development and production of software products to be\nsold, leased or otherwise marketed be expensed in the period incurred unless the requirements for technological feasibility have been\nestablished. The Company amortizes capitalized costs using the straight-line method over the estimated economic life of the product, commencing\nwhen the asset is placed in service. See Note 5.

Impairment of Long-Lived Assets

The Company continually monitors events\nand changes in circumstances that could indicate that carrying amounts of long-lived assets may not be recoverable. When such events or\nchanges in circumstances are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying\nvalue of such assets will be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less\nthan the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the\nfair value of the assets. No impairment was recognized during the three months ended August 31, 2026 and 2025.

Fair Value of Financial Instruments

ASC 820, Fair Value Measurements and Disclosures,\nestablishes a three-tier fair value hierarchy which prioritizes the inputs used in measuring fair value: Level 1, observable inputs such\nas quoted prices in active markets; Level 2, inputs other than quoted prices in active markets that are either directly or indirectly\nobservable; and Level 3, unobservable inputs in which little or no market data exists. The carrying values of cash, accounts payable and\nthe promissory note payable approximate fair value due to their short-term nature.

Revenue Recognition

The Company recognizes revenue in accordance\nwith ASC 606, Revenue from Contracts with Customers, by applying the five-step model: (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 the performance\nobligations; and (5) recognize revenue when (or as) the entity satisfies a performance obligation.

The Company offers API keys that grant\naccess to a limited number of API calls under basic, pro and custom subscription plans. Customers select a pricing plan on the Company’s\nwebsite and contact the Company. The Company’s policy requires payment upon issuance of an invoice; once payment is received, the\nAPI key is delivered via email. API access is provided in the form of a unique, non-transferable key. Revenue is recognized ratably over\nthe subscription period during which the customer is granted access to the API. Consideration received in advance of the subscription\nperiod is recorded as deferred revenue.

Revenue by subscription plan for the three\nmonths ended August 31, 2026 was as follows:

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

	Three months ended August 31, 2026	Three months ended August 31, 2025
Pro subscriptions	18,410	-
Custom subscriptions	13,187	-
Basic subscriptions	599	-
Total revenues	32,196	-

Changes in deferred revenue for the three\nmonths ended August 31, 2026 were as follows:

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

	Amount
Balance as of May 31, 2026	18,090
Consideration received from customers	42,916
Revenue recognized	(32,196)
Balance as of August 31, 2026	28,810

Revenue recognized during the three months\nended August 31, 2026 that was included in the deferred revenue balance as of May 31, 2026 amounted to $10,794. The Company expects to\nrecognize the deferred revenue balance as of August 31, 2026 as revenue within the next twelve months.

Concentrations

During the three months ended August 31,\n2026, four customers accounted for approximately 24%, 17%, 17% and 12% of total revenues, respectively. The Company had no revenues during\nthe three months ended August 31, 2025.

Basic and Diluted Loss Per Share

The Company computes loss per share in\naccordance with ASC 260-10-45, Earnings per Share. Basic loss per share is computed by dividing net loss available to common stockholders\nby the weighted average number of outstanding common shares during the period. Diluted loss per share gives effect to all dilutive potential\ncommon shares outstanding during the period. The Company has no potential dilutive instruments, and therefore basic and diluted loss per\nshare are equal.

Income Taxes

The Company follows the liability method\nof accounting for income taxes. Under this method, deferred income tax assets and liabilities are recognized for the estimated tax consequences\nattributable to differences between the financial statement carrying values and their respective income tax bases (temporary differences).\nThe effect on deferred income tax assets and liabilities of a change in tax rates is recognized in income in the period that includes\nthe enactment date.

Dividends

The Company has not adopted any policy\nregarding payment of dividends. No dividends have been paid during the periods presented.

Recent Accounting Pronouncements

The Company has reviewed all recent accounting\npronouncements issued through the date of issuance of these financial statements and does not believe any will have a material impact\non the Company’s financial results, other than as described below.

ASU 2023-09, Improvements to Income Tax\nDisclosures. Effective for annual periods beginning after December 15, 2025, this update requires a disaggregated rate reconciliation\nand disclosure of income taxes paid. The Company will apply the update in its annual financial statements for the fiscal year ending May\n31, 2027 and expects increased disclosure but no impact on financial results.

ASU 2024-03, Disaggregation of Income Statement\nExpenses. Effective for annual periods beginning after December 15, 2026, this update requires tabular disclosure of key expense components.\nThe Company expects increased disclosure but no impact on financial results.

ASU 2025-06, Targeted Improvements to the\nAccounting for Internal-Use Software. Effective for annual periods beginning after December 15, 2027, this update removes references to\nsoftware development project stages and clarifies the threshold for capitalizing internal-use software costs. The Company is evaluating\nthe impact of this update on its accounting for capitalized API development costs.

NOTE 4 – COMMON STOCK

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

On May 15, 2025, the Company issued 4,500,000\nshares of its common stock at $0.001 per share for total proceeds of $4,500 received from its CEO and director. During the fiscal year\nended May 31, 2026, the Company issued 1,297,500 shares of common stock at $0.03 per share for total cash proceeds of $38,925, of which\n$1,298 was recorded as common stock and $37,627 as additional paid-in capital.

No shares of common stock were issued during\nthe three months ended August 31, 2026. There were 5,797,500 shares of common stock issued and outstanding as of August 31, 2026 and May\n31, 2026.

NOTE 5 – INTANGIBLE ASSETS

The Smarterest mobile application acquired\nfor $212,538 was placed in service in June 2025 and is being amortized on a straight-line basis over an estimated useful life of 60 months.\nWebsite development costs of $16,800 were placed in service in October 2025 and are being amortized over 36 months; an enhancement of\n$8,400 was placed in service in May 2026 and is being amortized over the remaining useful life of the underlying asset of 29 months. Software\nrefactoring costs of $50,395 were placed in service in March 2026 and are being amortized over 60 months.

During the three months ended August 31,\n2026, the Company capitalized API development costs of $35,640, which were placed in service in July 2026 and are being amortized over\nan estimated useful life of 60 months.

Amortization expense was $16,009 and $10,627\nfor the three months ended August 31, 2026 and 2025, respectively.

Intangible assets consisted of the following:

\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

	August 31, 2026	May 31, 2026
Application	212,538	212,538
Website development	25,200	25,200
Software refactoring	50,395	50,395
API	35,640	-
Total cost	323,773	288,133
Accumulated amortization	(64,220)	(48,211)
Intangible assets, net	259,553	239,922

NOTE 6 – COMMITMENTS AND CONTINGENCIES

Contractual Commitments

On January 8, 2026, the Company incurred\na contractual payment commitment of $50,415 in connection with software optimization. As of August 31, 2026, capitalized software refactoring\ncosts amounted to $50,395. During the three months ended August 31, 2026, the Company engaged a third-party software development vendor\nfor the development of its API; costs of $35,640 were capitalized and $7,200 were expensed under this engagement, and no amounts remained\npayable to the vendor as of August 31, 2026.

Litigation

The Company was not subject to any legal\nproceedings during the period from March 4, 2025 (Inception) to August 31, 2026 and no legal proceedings are currently pending or threatened\nto the best of our knowledge.

NOTE 7 – PROMISSORY NOTE PAYABLE

On May 15, 2025, the Company acquired\nthe “Smarterest” mobile application and related source code from Smarterest Incorporated for total consideration of\n$212,538 pursuant to an Application Sale Agreement. The purchase price consisted of $24,000 payable in accordance with the payment\nschedule set forth in the Application Sale Agreement and a non-interest-bearing promissory note in the principal amount of $188,538.\nThe promissory note had an original maturity date of November 14, 2025. On November 13, 2025, the promissory note was amended to\nextend the maturity date to December 31, 2025. In accordance with ASC 470, Debt, the Company has recognized the promissory note at\nits face value as the impact of discounting is immaterial. No interest expense was recorded in connection with this note.

On December 31, 2025, Smarterest Incorporated\nassigned all of its rights, title and interest under the promissory note, including the outstanding principal balance of $163,000, to\n360 DIGITAL LLC pursuant to an Assignment of Rights under a Promissory Note. The Company received formal notice of such assignment. Following\nthe assignment, the Company is obligated to make all payments under the promissory note to 360 DIGITAL LLC. The assignment does not modify,\ndischarge or otherwise affect the Company's obligations under the promissory note, which remain in full force and effect. Following second\namendment to Promissory Note dated December 31, 2025, the maturity date was extended from December 31, 2025 to November 14, 2026.

If the Company defaults at maturity, the\nentire principal becomes immediately due and payable at the lender’s discretion, and while no interest shall accrue on overdue amounts,\nthe Company is obligated to fully repay the principal and reimburse the lender for all reasonable collection costs, including attorneys’\nfees.

As of August 31, 2026 and May 31, 2026,\nthe outstanding principal balance of the promissory note was $163,000, and no repayments were made during the three months ended August\n31, 2026. The promissory note matures on November 14, 2026 and is classified as a current liability as its maturity date falls within\ntwelve months of the balance sheet date.

NOTE 8 – RELATED PARTY TRANSACTIONS

On May 5, 2025, the Company’s CEO\nand director has entered into a loan agreement (the “Loan Agreement”) under which he committed to provide up to $200,000 of\nfinancial support over a five-year period. The commitment was subsequently increased to $300,000 by amendment in order to cover the repayment\nof the promissory note dated August 1, 2025. The loan is intended for working capital purposes, is unsecured, interest-free, and has maturity\ndate of May 4, 2030; accordingly, it is classified as a long-term liability.

During the three months ended August 31,\n2026, the CEO and director advanced $24,200 to the Company, consisting of payments made directly on behalf of the Company of $5,600 to\na server rental provider and $18,600 to a third-party software development vendor. As of August 31, 2026 and May 31, 2026, the amount\ndue to the related party was $163,584 and $139,384, respectively.

On May 15, 2025, the Company issued 4,500,000\nshares of its common stock at $0.001 per share for total proceeds of $4,500 received from its CEO and director.

NOTE 9 – INCOME TAXES

As of August 31, 2026, the Company had\nnet operating loss (“NOL”) carry-forwards for U.S. federal income tax purposes of approximately $120,583 that may be carried\nforward indefinitely, subject to an 80% of taxable income limitation. No tax benefit has been recorded with respect to these NOL carry-forwards,\nas management believes that the realization of the Company’s net deferred tax assets of approximately $25,322 is not more likely\nthan not; accordingly, the potential tax benefits are fully offset by a valuation allowance.

Components of deferred tax assets are 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

	August 31, 2026	May 31, 2026
Net operating loss carry-forward	120,583	108,755
Statutory tax rate	21%	21%
Expected income tax benefit from NOL carry-forward	25,322	22,838
Less: valuation allowance	(25,322)	(22,838)
Deferred tax asset, net of valuation allowance	-	-

The actual tax benefit differs from the\nexpected tax benefit computed at the statutory rate of 21% as follows:

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

	Three months ended August 31, 2026	Three months ended August 31, 2025
Computed “expected” tax benefit	(2,484)	(4,038)
Change in valuation allowance	2,484	4,038
Actual tax expense (benefit)	-	-

NOTE 10 – SUBSEQUENT EVENTS

The Company has evaluated subsequent\nevents from August 31, 2026 through October 14, 2026, the date the financial statements were issued. On September 15, 2026, FINRA determined\nthat Glendale Securities, Inc. had demonstrated compliance with FINRA Rule 6432 and Rule 15c2-11 under the Securities Exchange Act of\n1934 and could initiate a priced quotation for the Company’s common stock, trading under the symbol ELVX, on OTC Link ATS at a\nquoted bid price of $0.0300 and an ask price of $0.0500. As of October 14, 2026, the Company’s common stock had not commenced trading.\nOn September 30, 2026, the Company’s lender, Tallis Mateus Da Silva, who is also a director of the Company, voluntarily agreed\nto forgive the Company’s outstanding debt in the principal amount of $163,584. Following such forgiveness, the outstanding principal\nbalance under the Loan Agreement shall be $0. The debt was forgiven in full without any payment or other consideration from the Company.\nAs a result, the Company is no longer obligated to repay the $163,584 outstanding debt owed to Mr. Tallis Mateus Da Silva.

Item 2. Management’s Discussion and Analysis of Financial\nCondition and Results of Operations.

The following discussion should be read\nin conjunction with our unaudited financial statements and the related notes appearing elsewhere in this quarterly report and with our\naudited financial statements for the fiscal year ended May 31, 2026 included in our Annual Report on Form 10-K.

Overview

ELVENTIX TECHNOLOGY CORPORATION (the “Company”)\nwas incorporated in the State of Wyoming on March 4, 2025 and is an early-stage technology company focused on the development and commercialization\nof “Smarterest,” a mobile news aggregation and content-curation application, and on subscription-based access to an API that\nprovides personalized and filtered news sources. The Company owns the Smarterest application, including the underlying source code and\nall associated intellectual property rights, acquired on May 15, 2025 under an Application Sale Agreement with Smarterest Incorporated.\nDuring the three months ended August 31, 2026, the Company completed an upgrade and enhancement of its existing API service pursuant to\nan API Upgrade Agreement entered into on June 1, 2026. The upgrade work was completed on July 17, 2026, following which the enhanced API\nwas deployed for use. The underlying API had originally been developed and completed on March 25, 2026. The Company's current principal\naddress is Avinguda de Blondel, 21, 25002 Lleida, Spain. As of the date of this report, the Company has no full-time employees and relies\non technology consultants and third-party development firms.

Results of Operations for the three months ended August\n31, 2026 compared to the three months ended August 31, 2025

\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

	Three months ended Aug. 31, 2026	Three months ended Aug. 31, 2025	Change
Revenues	32,196	-	32,196
Amortization expense	16,009	10,627	5,382
Professional fees	14,473	8,526	5,947
Server rental	8,400	-	8,400
Research and development expense	5,040	-	5,040
Dues and subscriptions	87	-	87
Bank service charges	15	76	(61)
Total operating expenses	44,024	19,229	24,795
Net loss	(11,828)	(19,229)	7,401

Revenues. For the three\nmonths ended August 31, 2026, the Company generated revenues of $32,196 from API subscriptions, compared to no revenues for the three\nmonths ended August 31, 2025. Revenues consisted of pro subscriptions of $18,410, custom subscriptions of $13,187 and basic subscriptions\nof $599. During the quarter the Company received $42,916 from customers, and deferred revenue increased from $18,090 as of May 31, 2026\nto $28,810 as of August 31, 2026.

Operating expenses. Total\noperating expenses for the three months ended August 31, 2026 were $44,024, compared to $19,229 for the three months ended August 31,\n2025, an increase of $24,795. The increase was primarily attributable to server rental expense of $8,400 and research and development\nexpense of $5,040 related to the operation and development of the API, both of which were not incurred in the comparative period, an\nincrease in professional fees of $5,947 and an increase in amortization expense of $5,382 resulting from software refactoring costs,\nwebsite development costs and API development costs placed in service after August 31, 2025. Professional fees of $14,473 consisted primarily\nof audit and review fees, technical support consulting, transfer agent and legal fees.

Net loss. As a result of\nthe foregoing, the Company recorded a net loss of $11,828, or $(0.00) per share, for the three months ended August 31, 2026, compared\nto a net loss of $19,229, or $(0.00) per share, for the three months ended August 31, 2025.

Liquidity and Capital Resources

As of August 31, 2026, the Company had\ncash of $630 (May 31, 2026: $1,421), total current assets of $19,030 (May 31, 2026: $15,421), total assets of $278,583 (May 31, 2026:\n$255,343), total current liabilities of $192,157 (May 31, 2026: $181,289) and total liabilities of $355,741 (May 31, 2026: $320,673).\nThe Company had a working capital deficit of $173,127 and a total stockholders’ deficit of $(77,158) as of August 31, 2026, compared\nto a working capital deficit of $165,868 and a stockholders’ deficit of $(65,330) as of May 31, 2026.

Our liabilities as of August 31, 2026 consisted\nof accounts payable of $347, deferred revenue of $28,810, a promissory note payable of $163,000 maturing on November 14, 2026, and a related\nparty loan payable of $163,584 owed to our CEO and director. The available capital reserves of the Company are not sufficient for the\nCompany to remain operational. The Company depends on continued financial support from its CEO and director under the Loan Agreement described\nin Note 8 to the financial statements, on revenues from API subscriptions and on its ability to raise additional capital.

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

	Three months ended Aug. 31, 2026	Three months ended Aug. 31, 2025
Net cash provided by (used in) operating activities	10,649	(8,602)
Net cash used in investing activities	(35,640)	(15,300)
Net cash provided by financing activities	24,200	21,805
Net decrease in cash	(791)	(2,097)

Cash from operating activities.\nNet cash provided by operating activities for the three months ended August 31, 2026 was $10,649, compared to net cash used in\noperating activities of $8,602 for the three months ended August 31, 2025. The change reflects cash collected from API subscriptions in\nadvance of the subscription periods (an increase in deferred revenue of $10,720), partially offset by the net loss adjusted for non-cash\namortization and an increase in prepaid expenses of $4,400.

Cash used in investing activities.\nNet cash used in investing activities for the three months ended August 31, 2026 was $35,640, consisting of capitalized API development\ncosts, compared to $15,300 of capitalized website development costs for the three months ended August 31, 2025.

Cash provided by financing activities.\nNet cash provided by financing activities for the three months ended August 31, 2026 was $24,200, consisting of advances under\nthe Loan Agreement with our CEO and director, which were paid directly to vendors on behalf of the Company, compared to $21,805 of related\nparty advances for the three months ended August 31, 2025.

Going Concern

The Company has an accumulated deficit\nof $120,583 as of August 31, 2026, and further losses are anticipated in the development of its business. These conditions, together with\nthe working capital deficit and upcoming debt maturities, raise substantial doubt about the Company’s ability to continue as a going\nconcern. Management plans to finance operational expenses for the next twelve months by using available cash on hand and subscription\nrevenues, as well as loans from its director and/or a private offering of common stock.

Off-Balance Sheet Arrangements

We have no off-balance sheet arrangements\nthat have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues\nor expenses, results of operations, liquidity, capital expenditures or capital resources.

Critical Accounting Estimates

The preparation of financial\nstatements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of\nassets and liabilities and the reported amounts of revenues and expenses. We believe the most significant estimates relate to the\nestimated useful lives of intangible assets, the assessment of the recoverability of long-lived assets and the determination of the\namount of revenue to be deferred at each reporting date. There have been no material changes to our critical accounting estimates\nfrom those disclosed in our Annual Report on Form 10-K for the fiscal year ended May 31, 2026.

Item 3. Quantitative and Qualitative Disclosures About\nMarket Risk.

As a smaller reporting company, we are\nnot required to provide the information required by this Item.

Item 4. Controls and Procedures.

Evaluation of Disclosure Controls and Procedures

We carried out an evaluation as of August\n31, 2026, under the supervision and with the participation of our management, including our principal executive officer and principal\nfinancial officer, who are one and the same, of the effectiveness of our disclosure controls and procedures (as defined in Exchange Act\nRules 13a-15(e) and 15d-15(e)). Based upon that evaluation, our principal executive officer and principal financial officer concluded\nthat, as of the end of the period covered by this report, our disclosure controls and procedures were not effective to ensure that information\nrequired to be disclosed in reports filed under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within\nthe required time periods and is accumulated and communicated to our management as appropriate to allow timely decisions regarding required\ndisclosure. This conclusion is based on the material weaknesses in internal control over financial reporting described in our Annual Report\non Form 10-K for the fiscal year ended May 31, 2026, including the lack of segregation of duties, the absence of an audit committee with\nan independent financial expert, the lack of personnel with U.S. GAAP expertise and insufficient information technology controls.

Changes in Internal Control over Financial Reporting

There were no changes in our internal control\nover financial reporting during the quarter ended August 31, 2026 that have materially affected, or are reasonably likely to materially\naffect, our internal control over financial reporting.

PART II – OTHER INFORMATION

Item 1. Legal Proceedings.

During the period ended August 31, 2026,\nthere were no pending or threatened legal actions against us.

Item 1A. Risk Factors.

As a smaller reporting company, we are\nnot required to provide the information required by this Item.

Item 2. Unregistered Sales of Equity Securities and Use\nof Proceeds.

Unregistered Sales of Equity Securities.

There were no unregistered sales of equity\nsecurities during the three months ended August 31, 2026.

Use of Proceeds from Registered Offering.

The Company’s Registration Statement\non Form S-1 (File No. 333-289122) relating to the offering of up to 4,000,000 shares of common stock at $0.03 per share was declared effective\nby the Securities and Exchange Commission on December 8, 2025. As of August 31, 2026, the Company had sold 1,297,500 shares under the\noffering for gross proceeds of $38,925, all of which were received during the fiscal year ended May 31, 2026. No shares were sold under\nthe offering during the three months ended August 31, 2026.

As of August 31, 2026, all of the net proceeds\nfrom the offering had been used. The proceeds have been used for working capital purposes, including the development of the Company’s\napplication, website and API and SEC reporting costs. As of August 31, 2026, no proceeds from the offering remained unused.

Item 3. Defaults Upon Senior Securities.

None. See Note 7 to the financial statements\nregarding the promissory note payable, which matures on November 14, 2026.

Item 4. Mine Safety Disclosures.

Not applicable.

Item 5. Other Information.

During the quarter ended August 31, 2026,\nnone of our directors or officers adopted or terminated a “Rule 10b5-1 trading arrangement” or “non-Rule 10b5-1 trading\narrangement,” as each term is defined in Item 408 of Regulation S-K. There is no other information required to be disclosed under\nthis item that has not previously been reported.

Item 6. Exhibits.

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

Exhibit No.		Description
31.1		Certification of Chief Executive Officer and Chief Financial Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a).

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

SIGNATURES

Pursuant to the requirements of the Securities\nExchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

\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


	ELVENTIX TECHNOLOGY CORPORATION

Date: October 14, 2026	By:	/s/	Tallis Mateus Da Silva
		Name:	Tallis Mateus Da Silva

\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

	Title:	President, Director, Treasurer and Secretary
		(Principal Executive, Financial and Accounting Officer)
By:	/s/	Jose Alejandro Bejarano Velasquez
	Name:	Jose Alejandro Bejarano Velasquez
	Title:	Director

Pursuant to the requirements of the Securities\nExchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and\non the dates indicated.

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

Signature

Title

Date

/s/ Tallis Mateus Da Silva

Tallis Mateus Da Silva

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

October 14, 2026

/s/ Jose Alejandro Bejarano Velasquez

Jose Alejandro Bejarano Velasquez

Director

October 14, 2026

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