Revenue and gross profit: Not recognized in QQ1 2026 (revenue=null).
Profitability: EBITDA = -$19,937; Operating income = -$19,937; Net income = -$19,553; Earnings per share (EPS) = -$0.01; Weighted average shares outstanding = 2,700,000.
Cash flow: Operating activities cash burn = -$39,664; Net cash from financing activities = $480,197; Effect of foreign exchange on cash = $59,073; Net change in cash = $440,533; Cash at end of period = $499,606; Cash at beginning = $59,073; Capital expenditures = $4; Free cash flow = -$39,664.
Balance sheet: Cash and cash equivalents = $499,606; Total current assets = $501,456; Total assets = $670,572; Total current liabilities = $703,341; Short-term debt = $700,000; Total liabilities = $703,341; Net debt = $200,394; Total stockholders’ equity = -$32,769; Retained earnings = -$62,117. Current ratio ≈ 0.71; Working capital = -$201,885.