Company: STRG
Filing Date: 2025-12-11
Form Type: 10-Q
Source: 0001640334-25-002296
Chunk: 6

Company: STARGUIDE GROUP, INC.
Filing Date: 2025-12-11
Form: 10-Q
Item: Part I, Item 1
Chunk 6
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 shareholders’ deficit of $395,864 as of October 31, 2025. For the nine months ended October 31, 2025, the Company suffered a net loss of $49,753 and negative operating cash flow of $33,783. These factors among others raise substantial doubt about our ability to continue as a going concern. The Company’s ability to continue as a going concern is dependent on the financial support from its major shareholder and its ability to raise additional capital and implement its business plan. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. Management believes that the current actions to obtain additional funding and implement its strategic plans provide the opportunity for the Company to continue as a going concern. There are no assurances that additional funds will be available when needed from any source or, if available, will be available on terms that are acceptable to us.

NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited condensed interim consolidated financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the nine months ended October 31, 2025 are not necessarily indicative of the results that may be expected for the year ending January 31, 2026. Notes to the unaudited condensed interim consolidated financial statements that would substantially duplicate the disclosures contained in the audited financial statements for fiscal year 2024 have been omitted. This report should be read in conjunction with the audited financial statements and the footnotes thereto for the fiscal year ended January 31, 2025 included in the Company’s Form 10-K as filed with the Securities and Exchange Commission on April 29, 2025. Basis of Consolidation These consolidated financial statements include the accounts of the Company and its 80% owned subsidiaries of Live Investments Holdings Ltd. which owns 100% of Live Lead Tech Ltd. All material intercompany balances and transactions have been eliminated. 

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 Foreign Currency Translations The Company’s functional and reporting currency is the U.S. dollar. The functional currency of Live Investments Holdings Ltd. and Live Lead Tech Ltd