Company: STRG
Filing Date: 2025-04-29
Form Type: 10-K
Source: 0001640334-25-000716
Chunk: 307

Company: STARGUIDE GROUP, INC.
Filing Date: 2025-04-29
Form: 10-K
Item: Item 7
Chunk 307
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4F-5 Consolidated Statements of Cash Flows for the years ended January 31, 2025 and January 31, 2024F-6Notes to Audited Consolidated Financial StatementsF-7

 F-1Table of Contents

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Board of Directors and Stockholders of Starguide Group, Inc.

300 E, 2nd Stree Suite 1510 PMB 5010

Reno, NV 89501

Opinion on the Consolidated Financial Statements

We have audited the accompanying balance sheets of Starguide Group, Inc. (the Company) as of January 31, 2025 and 2024, and the related consolidated statements of operations and comprehensive income, changes in stockholders’ equity, and cash flows for each of the years in the two-year period ended January 31, 2025 and 2024, and the related notes (collectively referred to as the “consolidated financial statements”). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of January 31, 2025 and 2024, and the results of its operations and its cash flows for each of the years in the two-year period ended January 31, 2025 and 2024, in conformity with accounting principles generally accepted in the United States of America.

Substantial Doubt About the Entity’s Ability to Continue as a Going Concern

The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the consolidated financial statements, the Company has a net loss of $90,712 for the year ended January 31, 2025 and and negative operating cash flow of $58,943. The Company’s current liabilities exceeded its current assets by $388,622, has an accumulated deficit of $344,570 and shareholders’ deficit of $337,149. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. Management’s plans in regard to these matters are also described in Note 2. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Basis for Opinion

These consolidated financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s consolidated financial statements based on our audits. We are a public accounting firm registered with the Public Company