# EDGAR Filing Document

**Accession Number:** 0001481443
**File Stem:** 0001683168-25-007985
**Filing Date:** 2025-11
**Character Count:** 50208
**Document Hash:** 49da5d905c5fa97c252a58c7e9e036a9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001683168-25-007985.hdr.sgml**: 20251105

**ACCESSION NUMBER**: 0001683168-25-007985

**CONFORMED SUBMISSION TYPE**: 10-Q

**PUBLIC DOCUMENT COUNT**: 38

**CONFORMED PERIOD OF REPORT**: 20250930

**FILED AS OF DATE**: 20251105

**DATE AS OF CHANGE**: 20251105

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** TechCom, Inc.
- **CENTRAL INDEX KEY:** 0001481443
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 061701678
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 10-Q
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 000-56041
- **FILM NUMBER:** 251453675

**BUSINESS ADDRESS:**
- **STREET 1:** 2901, 29TH FLOOR, BOULEVARD PLAZA TOWER
- **STREET 2:** BURJ KHALIFA DISTRICT
- **CITY:** DOWNTOWN DUBAI
- **STATE:** C0
- **ZIP:** 00000
- **BUSINESS PHONE:** 852 29803711

**MAIL ADDRESS:**
- **STREET 1:** 2901, 29TH FLOOR, BOULEVARD PLAZA TOWER
- **STREET 2:** BURJ KHALIFA DISTRICT
- **CITY:** DOWNTOWN DUBAI
- **STATE:** C0
- **ZIP:** 00000

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** TECHCOM, INC.
- **DATE OF NAME CHANGE:** 20200414

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** TechCom, Inc.
- **DATE OF NAME CHANGE:** 20200413

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** RMD Entertainment Group
- **DATE OF NAME CHANGE:** 20100119

?xml version='1.0' encoding='ASCII'? TECHCOM, INC.

[**Table of Contents**](#q3_001)

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

Washington, D.C. 20549

**FORM 10-Q**

**☒** QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES ACT OF 1934

**For the Quarterly Period ended September 30, 2025**

**☐** TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE EXCHANGE ACT

For the transition period from __________________ to __________________

**Commission File Number: 000-56041**

**TECHCOM, INC.**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **<u>Delaware</u>** | **<u>06-1701678</u>** |
| (State or other jurisdiction<br> of incorporation or organization) | (I.R.S. Employer<br> Identification No.) |

---

**2901 29th Floor, Boulevard Plaza Tower 2, Burj Khalifa District** **, Downtown Dubai, UAE 00000**

(Address of principal executive offices)

**+ 852 29803711** 

(Issuer's telephone number)

**___________________________**

(Former Name, Former Address and Former Fiscal Year, if Changed Since Last Report)

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

---

| | | |
|:---|:---|:---|
| **Title of each class** | **Trading Symbol(s)** | **Name of each exchange on which registered** |
| None | N/A | N/A |

---

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the preceding 12 months (or for such shorter period that 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 every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 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 filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer", "smaller reporting company", and "emerging growth company" in Rule 12b-2 of the Exchange Act.

---

| | |
|:---|:---|
| 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 has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. **☐**

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes **☒** No **☐**

Number of shares outstanding of each of the issuer's classes of common equity, as of November 4, 2025: 64,990,254 shares of Common Stock, par value US $0.00001.

**CAUTIONARY STATEMENT REGARDING FORWARD LOOKING INFORMATION**

**TABLE OF CONTENTS**

---

| | |
|:---|:---|
| [**PART I. FINANCIAL INFORMATION**](#q3_002) | [**PART I. FINANCIAL INFORMATION**](#q3_002) |
| [ITEM 1. FINANCIAL STATEMENTS (UNAUDITED)](#q3_003) | 4 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;[Balance Sheets](#q3_004) | 4 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;[Statements of Operations](#q3_005) | 5 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;[Statements of Stockholders' Deficit](#q3_006) | 6 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;[Statements of Cash Flows](#q3_007) | 7 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;[Notes to Financial Statements](#q3_008) | 8 |
| [ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS](#q3_009) | 11 |
| [ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK](#q3_010) | 15 |
| [ITEM 4. CONTROLS AND PROCEDURES](#q3_011) | 15 |
| [**PART II. OTHER INFORMATION**](#q3_012) | [**PART II. OTHER INFORMATION**](#q3_012) |
| [ITEM 1. LEGAL PROCEEDINGS](#q3_013) | 16 |
| [ITEM 1A. RISK FACTORS](#q3_014) | 16 |
| [ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS](#q3_015) | 16 |
| [ITEM 3. DEFAULTS UPON SENIOR SECURITIES](#q3_016) | 16 |
| [ITEM 4. MINE SAFETY DISCLOSURES](#q3_011) | 16 |
| [ITEM 5. OTHER INFORMATION](#q3_018) | 16 |
| [ITEM 6. EXHIBITS](#q3_019) | 16 |
| [SIGNATURES](#q3_020) | 17 |

---

**PART I. FINANCIAL INFORMATION**

**ITEM 1. FINANCIAL STATEMENTS (UNAUDITED)**

**TECHCOM, INC.**

**BALANCE SHEETS**

**AS OF SEPTEMBER 30, 2025 (UNAUDITED) AND DECEMBER 31, 2024 (AUDITED)**

---

| | | |
|:---|:---|:---|
|  | **September 30,<br> 2025** | **December 31,<br> 2024** |
|  | *(Unaudited)* |  |
| **Assets** |  |  |
| **Current assets** |  |  |
| &nbsp;&nbsp;&nbsp;Cash | $1931 | $1296 |
| &nbsp;&nbsp;&nbsp;Total current assets | 1931 | 1296 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total assets | $1931 | $1296 |
| **Liabilities and Stockholders' Deficit** |  |  |
| **Current liabilities** |  |  |
| &nbsp;&nbsp;&nbsp;Accounts payable and accrued expenses | $21137 | $28469 |
| &nbsp;&nbsp;&nbsp;Due to shareholders | 270944 | 227252 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total current liabilities | 292081 | 255721 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total liabilities | 292081 | 255721 |
| **Stockholders' deficit** |  |  |
| &nbsp;&nbsp;&nbsp;Convertible Preferred stock, $0.0001 par value, 5,000,000 share authorized, 1,000,000 shares issued and outstanding | 100 | 100 |
| &nbsp;&nbsp;&nbsp;Common stock, $0.00001 par value; 9,888,000,000 shares authorized; 64,990,254 shares issued and outstanding as of September 30, 2025 and December 31, 2024 and outstanding | 650 | 650 |
| &nbsp;&nbsp;&nbsp;Additional paid-in capital | 2418816 | 2418816 |
| &nbsp;&nbsp;&nbsp;Accumulated deficit | (2709716) | (2673991) |
| &nbsp;&nbsp;&nbsp;Total stockholders' deficit | (290150) | (254425) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total liabilities and stockholders' deficit | $1931 | $1296 |

---

See accompanying notes to financial statements.

**TECHCOM, INC.**

**STATEMENTS OF OPERATIONS**

**FOR THE THREE MONTHS AND NINE MONTHS ENDED SEPTEMBER 30, 2025 AND 2024**

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **For The Three Months <br> Ended September 30,** | **For The Three Months <br> Ended September 30,** | **For The Nine Months <br> Ended September 30,** | **For The Nine Months <br> Ended September 30,** |
|  | **2025** | **2024** | **2025** | **2024** |
| Revenue | $– | $– | $– | $– |
| Cost of Sales | – | – | – | – |
| Gross Profit |  |  |  |  |
| Operating Expenses |  |  |  |  |
| Professional fees | 9645 | 17335 | 27445 | 35190 |
| General & administrative expenses | 1918 | 1495 | 8281 | 9540 |
| Total operating expenses | 11563 | 18830 | 35726 | 44730 |
| Loss from operations | (11563) | (18830) | (35726) | (44730) |
| Other income (expenses) |  |  |  |  |
| Interest expenses | – | – | – | – |
| Total other income (expenses) | – | – | – | – |
| Income taxes | – | – | – | – |
| Net Loss and Comprehensive (Loss) | $(11563) | $(18830) | $(35726) | $(44730) |
| Weighted average shares outstanding | 64990254 | 64990254 | 64990254 | 64990254 |
| Basic income (loss) per share | $0.0001779 | $0.0002897 | $0.0005497 | $0.0006882 |

---

See accompanying notes to financial statements.

**TECHCOM, INC.**

**STATEMENTS OF STOCKHOLDERS' DEFICIT**

**FOR THREE MONTHS AND NINE MONTHS ENDED SEPTEMBER 30, 2025 AND 2024**

**(UNAUDITED)**

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Preferred Stock** | **Preferred Stock** | **Common Stock** | **Common Stock** | | | |
|  | **Shares** | **Amount** | **Shares** | **Amount** | **Additional Paid in**<br>**Capital** | **Accumulated**<br>**Deficit** | **Total Stockholders'**<br>**Deficit** |
| **Balance December 31, 2024** | 1000000 | $100 | 64990254 | $650 | $2418816 | $(2673991) | $(254425) |
| Net income (loss) | – | – | – | – | – | (35726) | (35726) |
| **Balance September 30, 2025** | 1000000 | $100 | 64990254 | $650 | $2418816 | $(2709716) | $(290150) |
| **Balance June 30, 2025** | 1000000 | 100 | 64990254 | 650 | 2418816 | (2698153) | (278587) |
| Net income (loss) | – | – | – | – | – | (11563) | (11563) |
| **Balance September 30, 2025** | 1000000 | $100 | 64990254 | $650 | $2418816 | $(2709716) | $(290150) |
| **Balance December 31, 2023** | 1000000 | $100 | 64990254 | $650 | $2418816 | $(2621497) | $(201931) |
| Net income (loss) | – | – | – | – | – | (44730) | (44730) |
| **Balance September 30, 2024** | 1000000 | $100 | 64990254 | $650 | $2418816 | $(2666227) | $(246661) |
| **Balance June 30, 2024** | 1000000 | 100 | 64990254 | 650 | 2418816 | (2647397) | (227831) |
| Net income (loss) | – | – | – | – | – | (18830) | (18830) |
| **Balance September 30, 2024** | 1000000 | $100 | 64990254 | $650 | $2418816 | $(2666227) | $(246661) |

---

See accompanying notes to financial statements.

**TECHCOM, INC.**

**STATEMENTS OF CASH FLOW**

**FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2025 AND 2024**

**(Unaudited)**

---

| | | |
|:---|:---|:---|
|  | **Nine Months Ended<br> September 30, 2025** | **Nine Months Ended<br> September 30, 2024** |
| **Cash flows from operating activities** |  |  |
| Net income (loss) | $(35726) | $(44730) |
| &nbsp;&nbsp;&nbsp;Debt forgiven |  |  |
| &nbsp;&nbsp;&nbsp;Stock issuance |  |  |
| &nbsp;&nbsp;&nbsp;Adjustments to reconcile net income to net cash provided by operating activities: |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Prepaid Expenses |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accounts payable and accrued expenses | (7332) | 10379 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Due to shareholders | 43692 | 35647 |
| Net cash provided by (used in) operating activities | 634 | 1297 |
| **Cash flows from financing activities** |  |  |
| Net cash provided by (used in) financing activities | – | – |
| **Cash flows from investing activities** |  |  |
| &nbsp;&nbsp;&nbsp;Purchase of fixed assets | – | – |
| Net cash provided by (used in) investing activities | – | – |
| Net change in cash and cash equivalents | 634 | 1297 |
| Cash and cash equivalents, beginning of period | 1297 | – |
| Cash and cash equivalents, end of period | $1931 | $1297 |
| **Supplemental disclosure of cash flow information** |  |  |
| &nbsp;&nbsp;&nbsp;Interest paid | $– | $– |

---

See accompanying notes to financial statements.

**TECHCOM, INC.**

Notes to the Condensed Financial Statements

For the Period Ended September 30, 2025

**NOTE 1 - NATURE OF BUSINESS ORGANIZATION**

TechCom, Inc. (the "Company") was originally formed on August 22, 2000 as a Nevada corporation. On June 30, 2017, the Company re-domiciled as a Delaware Corporation. Now a non-operating holding company, historically the company has been involved in investment in gaming and vending businesses, with a primary focus on the entertainment, travel and leisure industries. Current management acquired control of the Company through purchase of preferred shares of the Company on October 13, 2017, which gives current management a majority of the voting power of the outstanding stock of the Company. The Company is in the process of identifying operating businesses that are potential candidates for acquisition.

**NOTE 2 – BASIC PRESENTATION**

<u>Interim financial statements</u>

The unaudited interim financial statements included herein, presented in accordance with United States generally accepted accounting principles and stated in US dollars, have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (the "SEC"). Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading.

These statements reflect all adjustments, including normal recurring adjustments, which, in the opinion of management, are necessary for a fair presentation of the information contained therein. It is suggested that these interim financial statements be read in conjunction with the financial statements of the Company for the year ended December 31, 2024 and notes thereto included in the Company's 10-K. The Company follows the same accounting policies it used in the Company's 10-K in the preparation of this interim report. Results of operations for the interim period are not indicative of annual results.

<u>Going concern</u>

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. The Company currently has no operations and has a stockholders deficit of $290,150 with an accumulated deficit of $2,709,716 as of September 30, 2025. The Company intends to find a merger target in the form of an operating entity. The Company cannot be certain that it will be successful in this strategy.

These factors, among others, raise substantial doubt about the Company's ability to continue as a going concern. However, the shareholder is willing to provide necessary financial support minimum for the next 12 months. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty. Accordingly, the accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.

<u>Recent Accounting Pronouncements</u>

 

In December 2024, the FASB issued ASU No. 2023-07, Improvements to Reportable Segment Disclosures (Topic 280). This ASU updates reportable segment disclosure requirements by requiring disclosures of significant reportable segment expenses that are regularly provided to the Chief Operating Decision Maker ("CODM") and included within each reported measure of a segment's profit or loss. This ASU also requires disclosure of the title and position of the individual identified as the CODM and an explanation of how the CODM uses the reported measures of a segment's profit or loss in assessing segment performance and deciding how to allocate resources. The ASU is effective for annual periods beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. We adopted this ASU retrospectively on December 31, 2024.

Management believes that other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission do not have a material impact on the Company's present or near future financial statements.

**NOTE 3 – ACCRUED EXPENSES**

The accrued expenses represent the professional fees incurred but not paid. As of September 30, 2025 and December 31, 2024, the balances were $21,137 and $28,469, respectively.

**NOTE 4 – DUE TO RELATED PARTY**

In the normal business operations, the major shareholder funds the Company's operation expenses. For the nine and three months ended September 30, 2025, the major shareholder paid $43,692 and $7,366, respectively. For the nine and three months ended September 30, 2024, the major shareholder paid $35,647 and $10,827, respectively. The amounts due for the advances from the shareholder, who is a related party, are interest free, unsecured and payable on demand.

As of September 30, 2025 and December 31, 2024, the balances of due to shareholder were $270,944 and $227,252, respectively.

**NOTE 5 - COMMITMENTS AND CONTINGENCIES**

The Company follows ASC 450-20, "Loss Contingencies," to report accounting for contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated.

 

*Risks and Uncertainties*

 

The Company's operations are subject to significant risks and uncertainties including financial, operational and regulatory risks, including the potential risk of business failure.

The Company does not have employment contracts with its key employees, including the controlling shareholders who are officers of the Company.

*Legal and other matters*

 

In the normal course of business, the Company may become a party to litigation matters involving claims against the Company. The Company's management is unaware of any pending or threatened assertions and there are no current matters that would have a material effect on the Company's financial position or results of operations.

**NOTE 6 - EQUITY**

The Company is authorized to issue 5,000,000 shares of $0.0001 par value convertible preferred stock. As of September 30, 2025 and September 30, 2024, the preferred shares of Series A issued and outstanding were 1,000,000. The 1,000,000 shares of Series A preferred stock are convertible at the rate of 1:15,000, and each share of such convertible preferred stock has the voting power at the same rate that the preferred stock could be converted. The holders of Series A preferred stock have no preemptive rights to purchase, subscribe, for, or otherwise acquire stock of any class of the Company.

During 2017, the Company issued 120,000,000 shares of common stock, which were valued at $1,200, as compensation for the Company's CEO at the time.

On January 28, 2019, the Board approved and filed the amendment for a reverse common stock split at a ratio of 1,000:1. The par value of the common shares remained at $0.00001 per share.

On October 31, 2019, the majority shareholder of the Company converted $55,070 due him into 55,070,000 shares of Common Stock at a price of $0.001 per share.

On September 29, 2020, the Company issued 3,000,000 shares of common stock to Global Asset Trustee (Malaysia) Berhad for $8,700 and 3,000,000 shares of common stock to Eurasia Trust A.G. for $8,700. On May 26, 2021, the Company paid $8,100 and $8,100 to purchase the 3,000,000 and 3,000,000 shares of the Company's common stock back from Global Asset Trustee (Malaysia) Berhad and Eurasia Trust A.G, respectively.

On May 26, 2021, the Company's controlling stockholder, Mr. Kok Seng Yeap (the "Seller"), signed a stock purchase agreement (the "SPA") with AlphaBit, LLC, a Nevada limited liability company beneficially owned by Munaf Ali. According to the SPA, Seller sold 55,070,000 shares of Company's common stock and 1,000,000 shares of Company's Series A Preferred Stock to AlphaBit, LLC in exchange of $550,000. Such shares represent 87.60% of the Company's voting power assuming conversion of all of the Company's Series A Preferred Stock. The transaction was closed on July 27, 2021.

The Company is authorized to issue 9,888,000,000 shares of $0.00001 par value common stock. As of September 30, 2025 and December 31, 2024, the outstanding shares of common stock were 64,990,254, respectively.

**NOTE 7 - SUBSEQUENT EVENTS**

Management has evaluated subsequent events through the date of filing the financial statements with the Securities and Exchange Commission, the date the financial statements were available to be issued. Management is not aware of any significant events that occurred subsequent to the balance sheet date that is reportable.

**ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS**

 

*You should read this discussion together with the Financial Statements, related Notes and other financial information included elsewhere in this Form 10. The following discussion contains assumptions, estimates and other forward-looking statements that involve a number of risks and uncertainties, including those discussed under "Risk Factors," and elsewhere in this Form 10. These risks could cause our actual results to differ materially from those anticipated in these forward-looking statements.*

This discussion is intended to further the reader's understanding of the Company's financial condition and results of operations and should be read in conjunction with the Company's financial statements and related notes included elsewhere herein. This discussion also contains forward-looking statements. The Company's actual results could differ materially from those anticipated in these forward-looking statements as a result of the risks and uncertainties set forth elsewhere in this Annual Report and in the Company's other SEC filings. Readers are cautioned not to place undue reliance on any forward-looking statements, which speak only as of the date hereof. The Company is not party to any transactions that would be considered "off balance sheet" pursuant to disclosure requirements under Item 303(c) of Regulation S-K.

**Overview** 

The Company is a non-operating holding company. Historically, the Company has been involved and invested in gaming and vending businesses, the focus of which was on the entertainment, travel and leisure industries. Current management acquired control of the Company through the purchase of preferred shares in July 2021 and is in the process of identifying operating businesses that are potential candidates for acquisition.

**Critical Accounting Policies** 

The relevant accounting policies are listed below.

<u>Basis of Accounting</u>

The basis is United States generally accepted accounting principles.

<u>Cash and Cash Equivalents</u>

The Company considers all short-term investments with a maturity of three months or less at the date of purchase to be cash and cash equivalents.

<u>Use of Estimates</u>

In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates.

<u>Comprehensive Income (Loss)</u>

Net income (loss) is equal to comprehensive income (loss).

<u>Income Taxes</u>

As of September 30, 2025, the Company has incurred net operating losses (NOLs) and has not generated taxable income for the three, six and nine-month periods then ended. The Company's deferred tax assets resulting from these NOLs and other temporary differences have been fully offset by a valuation allowance, as management believes it is not more likely than not that the deferred tax assets will be realized in the foreseeable future.

Accordingly, no current or deferred income tax provision has been recorded in the accompanying condensed financial statements.

The Company has also evaluated its tax positions and determined that no material uncertain tax positions exist as of September 30, 2025, in accordance with the guidance under ASC 740-10.

H.R. 1 (the "Tax Reform Law"), effective for tax years beginning on or after January 1, 2018, except for certain provisions, resulting in significant changes to existing United States tax law, including various provisions that are expected to impact the Company. The Tax Reform Law reduced the federal corporate tax rate from 34% to 21% effective January 1, 2018 for the Company.

The Company maintains deferred tax assets that reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. These deferred tax assets consist of net operating loss carry forwards. The net deferred tax asset has been fully offset by a valuation allowance because of the Company's history of losses. Utilization of operating losses and credits may be subject to substantial annual limitation due to ownership change provisions of the Internal Revenue Code of 1986, as amended and similar state provisions. The annual limitation may result in the expiration of net operating losses and credits before utilization.

Due to our lack of revenues, we have not incurred any tax obligations for the nine months ended September 30, 2025 and 2024. However, we would anticipate that income tax obligations will arise as we begin to generate significant revenue in the future.

The Company did not identify any material uncertain tax positions. The Company did not recognize any interest or penalties for unrecognized tax benefits.

The federal income tax returns of the Company are subject to examination by the IRS generally for three years after they file.

<u>Year end</u>

The Company's fiscal year-end is December 31.

<u>Recent Accounting Pronouncements</u>

***Recently issued accounting pronouncements not yet adopted***

In December 2023, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2023-09, Improvements to Income Tax Disclosures (Topic 740). The ASU requires disaggregated information about a reporting entity's effective tax rate reconciliation as well as additional information on income taxes paid. The ASU is effective on a prospective basis for annual periods beginning after December 15, 2024. Early adoption is also permitted for annual financial statements that have not yet been issued or made available for issuance. This ASU will likely result in the required additional disclosures being included in our consolidated financial statements, once adopted.

In November 2024, the FASB issued ASU No. 2024-03, Disaggregation of Income Statement Expenses (Subtopic 220-40). The ASU requires the disaggregated disclosure of specific expense categories, including purchases of inventory, employee compensation, depreciation, and amortization, within relevant income statement captions. This ASU also requires disclosure of the total amount of selling expenses along with the definition of selling expenses. The ASU is effective for annual periods beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027. Adoption of this ASU can either be applied prospectively to consolidated financial statements issued for reporting periods after the effective date of this ASU or retrospectively to any or all prior periods presented in the consolidated financial statements. Early adoption is also permitted. This ASU will likely result in the required additional disclosures being included in our consolidated financial statements, once adopted. We are currently evaluating the provisions of this ASU.

***Recently adopted accounting pronouncements***

In November 2023, the FASB issued ASU No. 2023-07, Improvements to Reportable Segment Disclosures (Topic 280). This ASU updates reportable segment disclosure requirements by requiring disclosures of significant reportable segment expenses that are regularly provided to the Chief Operating Decision Maker ("CODM") and included within each reported measure of a segment's profit or loss. This ASU also requires disclosure of the title and position of the individual identified as the CODM and an explanation of how the CODM uses the reported measures of a segment's profit or loss in assessing segment performance and deciding how to allocate resources. The ASU is effective for annual periods beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. We adopted this ASU retrospectively on December 31, 2024.

Management believes that other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force,

the American Institute of Certified Public Accountants, and the Securities and Exchange Commission do not have a material impact

on the Company's present or near future financial statements.

**Results of Operations** 

<u>Capitalization</u>

The following table sets forth, as of September 30, 2025, the capitalization of TechCom, Inc. on an actual basis. This table should be read in conjunction with the more detailed financial statements and notes thereto included elsewhere herein.

---

| | |
|:---|:---|
| Common stock, $0.00001 par value; 64,990,254 shares issued and outstanding at September 30, 2025 | $650 |
| Additional paid-in capital | 2418816 |
| Deficit accumulated during development stage | (2709716) |
| Total stockholders' equity (deficit) | $(290150) |

---

**Results of Operations for the three and nine months ended September 30, 2025 and 2024**

For the three and nine months ended September 30, 2025 and 2024, we had no revenue.

Costs of revenue during these above same periods were $0.

For the nine months ended September 30, 2025 and 2024, professional and administrative expenses were $35,726 and $44,730, respectively. The decrease of $11,004 in professional and administrative expenses was due to the higher consultation fees in the previous period.

For the nine months ended September 30, 2025 and 2024, professional expenses were $27,445, and $35,190, respectively. The decrease of $7,745 in professional fees was due to the higher consultation fees in the previous period.

For the three months ended September 30, 2025 and 2024, professional and administrative expenses were $11,563 and $18,830, respectively. The decrease of $7,267 in professional fees was due to the higher consultation fees in the previous period.

For the three months ended September 30, 2025 and 2024, professional expenses were $9,645 and $17,335 respectively. The decrease of $7,690 in professional fees was due to the higher consultation fees in the previous period.

**Going Concern**

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. The Company currently has no operations and has a stockholders deficit of $290,150 with an accumulated deficit of $2,709,716 at September 30, 2025. The Company intends to find a merger target in the form of an operating entity. The Company cannot be certain that it will be successful in this strategy.

These factors, among others, raise substantial doubt about the Company's ability to continue as a going concern. However, the shareholder is willing to provide necessary financial support minimum for the next 12 months. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty. Accordingly, the accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.

**Summary of any product research and development that we will perform for the term of our plan of operation**

The Company is a shell company with no operations and does not have specific products. Our research and development will depend on future merger with an operational company or companies.

**Expected purchase or sale of plant and significant equipment**

We do not anticipate the purchase or sale of any plant or significant equipment; as such, items are not required by us at this time.

**Significant changes in the number of employees**

As of September 30, 2025, the Company's sole officer is Mr. Aziz Ali. He is serving as the Director, Chief Executive Officer and Chief Financial Officer.

**Liquidity and Capital Resources**

As of September 30, 2025, we had cash of approximately $1,931.

A critical component of our operating plan impacting our continued existence is our ability to obtain additional capital through additional equity and/or debt financing.

We have limited financial resources available, which has had an adverse impact on our liquidity, activities and operations. These limitations have adversely affected our ability to obtain certain projects and pursue additional business. Without realization of additional capital, it would be unlikely for us to continue as a going concern. In order for us to remain a going concern, we will need to obtain additional capital. Additional working capital may be sought through additional debt or equity private placements, additional notes payable to banks or related parties (officers, directors or stockholders), from other funding sources at market rates of interest, or a combination of these. The ability to raise necessary financing will depend on many factors, including the nature and prospects of any business to be acquired and the economic and market conditions prevailing at the time financing is sought. No assurances can be given that any necessary financing can be obtained on terms favorable to us, or at all.

As a result of our current liquidity status, no officer or director received cash compensation through September 30, 2025.

Future funding could result in potentially dilutive issuances of equity securities, the incurrence of debt, contingent liabilities and/or amortization expenses related to goodwill and other intangible assets, which could materially adversely affect our business, results of operations and financial condition. Any future acquisitions of other businesses, technologies, services or products might require us to obtain additional equity or debt financing, which might not be available on terms favorable to us, or at all, and such financing, if available, might be dilutive.

**Off-Balance Sheet Arrangements**

We do not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors.

**Critical Accounting Policies and Estimates**

<u>Basis of Accounting</u>

The basis is United States generally accepted accounting principles.

<u>Cash and Cash Equivalents</u>

The Company considers all short-term investments with a maturity of three months or less at the date of purchase to be cash and cash equivalents.

<u>Use of Estimates</u>

In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates.

**ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK**

The information to be reported under this Item is not required of smaller reporting companies.

**ITEM 4. CONTROLS AND PROCEDURES**

**Disclosure Controls and Procedures**

We maintain disclosure controls and procedures designed to ensure that information required to be disclosed in reports filed under the Exchange Act is recorded, processed, summarized and reported within the specified time periods. Our President (principal executive officer) and our Treasurer (principal financial officer) (collectively, the "Certifying Officers") are responsible for maintaining our disclosure controls and procedures. The controls and procedures established by us are designed to provide reasonable assurance that information required to be disclosed by the issuer in the reports that it files or submits under the Exchange Act are recorded, processed, summarized and reported within the time periods specified in the Commission's rules and forms.

During the nine months ended September 30, 2025, our Certifying Officers evaluated the effectiveness of our disclosure controls and procedures as of the end of the period covered by this report. Based on the evaluation, the Certifying Officers concluded that our disclosure controls and procedures were effective to provide reasonable assurance that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the applicable rules and forms, and that it is accumulated and communicated to our management, including the Certifying Officers, as appropriate to allow timely decisions regarding required disclosure.

**Changes in Internal Control Over Financial Reporting**

There was no change in our internal control over financial reporting that occurred during the period covered by this Quarterly Report on Form 10-Q that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting. We are aware that any system of controls, however well designed and operated, can only provide reasonable, and not absolute, assurance that the objectives of the system are met, and that maintenance of disclosure controls and procedures is an ongoing process that may change over time.

**PART II. OTHER INFORMATION**

**ITEM 1. LEGAL PROCEEDINGS**

None.

**ITEM 1A. RISK FACTORS**

The information to be reported under this Item is not required for smaller reporting companies.

**ITEM 2. UNREGISTERED SALES OF EQUITY AND USE OF PROCEEDS**

None.

**ITEM 3. DEFAULTS UPON SENIOR SECURITIES**

None.

**ITEM 4. MINE SAFETY DISCLOSURES**

Not applicable.

**ITEM 5. OTHER INFORMATION**

During the quarter ended September 30, 2025, no director or officer of the Company adopted or terminated a "Rule 10b5-1 trading arrangement" or "non-Rule 10b5-1 trading arrangement," as each term is defined in Item 408(a) of Regulation S-K.

**ITEM 6. EXHIBITS**

**INDEX TO EXHIBITS**

---

| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 31.1 | [Certification of Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002](techcom_ex3101.htm). |
| 31.2 | [Certification of Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002](techcom_ex3102.htm). |
| 32.1 | [Certification of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002](techcom_ex3201.htm). |
| 32.2 | [Certification of Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002](techcom_ex3202.htm). |
| 101 | The following materials from the Company's Quarterly Report on Form 10-Q for the period ended September 30, 2025, formatted in XBRL (eXtensible Business Reporting Language); (i) Balance Sheets at September 30, 2025 and December 31, 2024, (ii) Statement of Operations for the nine months period ended September 30, 2025 and 2024, (iii) Statement of Cash Flows for the nine months period ended September 30, 2025 and 2024, (iv) Statement of Stockholders' Deficit for the period ended September 30, 2025 and (v) Notes to Financial Statements. |
| 104 | Cover Page Interactive Data File (formatted in inline XBRL, and included in exhibit 101). |

---

**SIGNATURES**

In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

---

| | | |
|:---|:---|:---|
|  | **TechCom, Inc.** | **TechCom, Inc.** |
| Dated:&nbsp;&nbsp;&nbsp;&nbsp;November 5, 2025 | By: | /s/ Aziz Ali |
|  |  | **Aziz Ali** |
|  |  | Chief Executive Officer |

---

## Exhibit 31.1

**<u>EXHIBIT 31.1</u>**

**RULE 13a-14(a)/ 15d-14(a) CERTIFICATION**

**For Form 10-Q for the Period Ended September 30, 2025**

I, Aziz Ali, certify that:

---

| | |
|:---|:---|
| 1 | I have reviewed this Quarterly Report on Form 10-Q for the period ended September 30, 2025 of TechCom, Inc. (the "registrant"); |
| 2 | Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; |
| 3 | Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; |
| 4 | The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: |

---

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5 The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

Date: November 5, 2025

<u>/s/ Aziz Ali</u><br> Aziz Ali

Chief Executive Officer

Chief Financial Officer

## Exhibit 31.2

**<u>EXHIBIT 31.2</u>**

**RULE 13a-14(a)/ 15d-14(a) CERTIFICATION**

**For Form 10-Q for the Period Ended September 30, 2025**

I, Aziz Ali, certify that:

---

| | |
|:---|:---|
| 1 | I have reviewed this Quarterly Report on Form 10-Q for the period ended September 30, 2025 of TechCom, Inc. (the "registrant"); |
| 2 | Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; |
| 3 | Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; |
| 4 | The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: |

---

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5 The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

Date: November 5, 2025

<u>/s/ Aziz Ali</u><br> Aziz Ali

Chief Executive Officer

Chief Financial Officer

## Exhibit 32.1

**<u>EXHIBIT 32.1</u>**

**CERTIFICATION PURSUANT TO**

**18 U.S.C. SECTION 1350**

**AS ADOPTED PURSUANT TO**

**SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002**

In connection with the Quarterly Report on Form 10-Q of TechCom, Inc. (the "Company") for the quarter ended September 30, 2025, as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, Aziz Ali Chief Executive Officer and Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that based on my knowledge:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: November 5, 2025

<u>/s/ Aziz Ali</u><br> Aziz Ali

Chief Executive Officer,

Chief Financial Officer

## Exhibit 32.2

**<u>EXHIBIT 32.2</u>**

**CERTIFICATION PURSUANT TO**

**18 U.S.C. SECTION 1350**

**AS ADOPTED PURSUANT TO**

**SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002**

In connection with the Quarterly Report on Form 10-Q of TechCom, Inc. (the "Company") for the quarter ended September 30, 2025, as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, Aziz Ali Chief Executive Officer and Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that based on my knowledge:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: November 5, 2025

<u>/s/ Aziz Ali</u><br> Aziz Ali

Chief Executive Officer,

Chief Financial Officer