# EDGAR Filing Document

**Accession Number:** 0001141964
**File Stem:** 0001214659-26-001924
**Filing Date:** 2026-2
**Character Count:** 62191
**Document Hash:** 0f9220feb669af809746f3a50e0e374a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001214659-26-001924.hdr.sgml**: 20260217

**ACCESSION NUMBER**: 0001214659-26-001924

**CONFORMED SUBMISSION TYPE**: 10-Q

**PUBLIC DOCUMENT COUNT**: 45

**CONFORMED PERIOD OF REPORT**: 20251231

**FILED AS OF DATE**: 20260217

**DATE AS OF CHANGE**: 20260217

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PUBLIC CO MANAGEMENT CORP
- **CENTRAL INDEX KEY:** 0001141964
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 880496188
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 0930

**FILING VALUES:**
- **FORM TYPE:** 10-Q
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 000-50098
- **FILM NUMBER:** 26640221

**BUSINESS ADDRESS:**
- **STREET 1:** 9350 WILSHIRE BOULEVARD
- **STREET 2:** SUITE 203
- **CITY:** BEVERLY HILLS
- **STATE:** CA
- **ZIP:** 90212
- **BUSINESS PHONE:** 310-862-1957

**MAIL ADDRESS:**
- **STREET 1:** 9350 WILSHIRE BOULEVARD
- **STREET 2:** SUITE 203
- **CITY:** BEVERLY HILLS
- **STATE:** CA
- **ZIP:** 90212

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** MYOFFIZ, INC.
- **DATE OF NAME CHANGE:** 20041006

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** MYOFFIZ INC
- **DATE OF NAME CHANGE:** 20010604

?xml version='1.0' encoding='ASCII'?

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 10-Q**

(Mark One)

⌧ **QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**

For the quarterly period ended December 31, 2025

or

◻ **TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**

For the transition period from to

Commission File Number 000-50098

**PUBLIC COMPANY MANAGEMENT CORPORATION**

(Exact name of registrant as specified in its charter)

Nevada 88-0493734 <br> (State or other jurisdiction (IRS Employer Identification No.) <br> of incorporation)

9350 Wilshire Boulevard, Suite 203 <br> Beverly Hills, CA 90212 <br> (Address of principal executive offices) (Zip Code)

Registrant's Telephone Number, Including Area Code: 310.862 1957

9340 Wilshire Boulevard, Suite 203, Beverly Hills, CA 90212

(Former address, if changed since last report)

Securities registered pursuant to the Exchange Act:

---

| | | |
|:---|:---|:---|
| Title of each class | Trading Symbol(s) | Name of each exchange on which registered |
| Common Stock, $0.001 par value per share | PCMC | OTC Market |

---

Indicate by check mark whether the registrant (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 (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 ◻ <br> Non-accelerated filer ◻ Smaller reporting company ⌧ <br> 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 7(a)(2)(B) of the Securities Act. ◻

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). ⌧

As of February 17, 2026, the registrant had 34,276,816 shares of common stock issued and outstanding.

---

| | | |
|:---|:---|:---|
| | | Page |
| Part I. Financial Information | Part I. Financial Information |  |
| Item 1. | Financial Statements | 2 |
| Balance Sheets | Balance Sheets | 2 |
| Statements of Operations | Statements of Operations | 3 |
| Statements of Changes in Stockholders' Deficit | Statements of Changes in Stockholders' Deficit | 4 |
| Statements of Cash Flows | Statements of Cash Flows | 5 |
| Notes to the Unaudited Condensed Financial Statements | Notes to the Unaudited Condensed Financial Statements | 6 |
| Item 2. | Management's Discussion and Analysis of Financial Condition and Results of Operations | 12 |
| Item 3. | Quantitative and Qualitative Disclosures About Market Risk | 14 |
| Item 4. | Controls and Procedures | 14 |
| Part II. Other Information | Part II. Other Information |  |
| Item 1. | Legal Proceedings | 15 |
| Item 1A. | Risk Factors | 15 |
| Item 2. | Unregistered Sales of Equity Securities and Use of Proceeds | 15 |
| Item 4. | Mine Safety Disclosures | 15 |
| Item 5. | Other Information | 15 |
| Item 6. | Exhibits | 16 |
| Signatures | Signatures | 16 |

---

**SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS**

This Form 10-Q contains certain statements which are forward-looking in nature and are based on the current beliefs of our management as well as assumptions made by and information currently available to management, general trends in our operations or financial results, plans, expectations, estimates and beliefs. In addition, when used in this Form 10-Q, the words "may," "could," "should," "anticipate," "believe," "estimate," "expect," "intend," "plan," "predict," and similar expressions and their variants, as they relate to us or our management, may identify forward-looking statements. These statements reflect our judgment as of the date of this Form 10-Q with respect to future events, the outcome of which is subject to risks. We have attempted to identify, in context, certain of the factors that we believe may cause actual future experience and results to differ materially from our current expectations, which may have a significant impact on our business, operating results, financial condition or your investment in our common stock, as described in Part I, Item 1A entitled "Risk Factors" in our Annual Report on Form 10-K for the year ended September 30, 2025 filed on February 4, 2026 and those identified in other documents that we may subsequently file from time to time with Securities and Exchange Commission ("SEC").

We believe that it is important to communicate our future expectations to our investors. However, there may be events in the future that we are not able to accurately predict or control and that may cause our actual results to differ materially from the expectations we describe in our forward-looking statements. You should not place undue reliance on forward-looking statements, which apply only as of the date of this Form 10-Q.

Except as required by applicable law, including the rules and regulations of the SEC, we undertake no obligation, and expressly disclaim any duty, to publicly update or revise forward-looking statements, whether as a result of any new information, future events or otherwise. Although we believe the expectations reflected in the forward-looking statements are reasonable as of the date of this 10-Q, our statements are not guarantees of future results, levels of activity, performance, or achievements, and actual outcomes and results may differ materially from those expressed in, or implied by, any of our statements.

**PUBLIC COMPANY MANAGEMENT CORPORATION**

**BALANCE SHEETS**

---

| | | |
|:---|:---|:---|
|  | **December 31, 2025**<br> **(unaudited)** | **September 30, 2025 \*** |
| **Assets** | **Assets** | **Assets** |
| **Current assets** |  |  |
| Cash | $71555 | $234405 |
| Deposits | 20000 |  |
| Note receivable | 165189 | 33237 |
| **Total Current Assets** | 256744 | 267642 |
| **Total Assets** | $256744 | $267642 |
| **Liabilities and Stockholders' Deficit** | **Liabilities and Stockholders' Deficit** | **Liabilities and Stockholders' Deficit** |
| **Current liabilities** |  |  |
| Accounts payable and accrued expenses | $28975 | $25475 |
| Accounts payable and accrued expenses - related party | 4799 | 4799 |
| Accrued interest payable – related party | 97154 | 94529 |
| Note payable – related party | 350000 | 350000 |
| **Total Current Liabilities** | 480928 | 474803 |
| **Total Liabilities** | 480928 | 474803 |
| **Stockholders' deficit** |  |  |
| Preferred Stock, 50,000,000 authorized at $0.001 par value; zero 0 shares issued and outstanding at December 31, 2025 and September 30, 2025 |  |  |
| Common Stock, 500,000,000 authorized at $0.001 par value; 34,276,816 shares issued and outstanding at December 31, 2025 and September 30, 2025 | 34277 | 34277 |
| Additional paid-in capital | 5494739 | 5494739 |
| Accumulated deficit | (5753200) | (5736177) |
| **Total stockholders' deficit** | (224184) | (207161) |
| **Total liabilities and stockholders' deficit** | $256744 | $267642 |

---

\* Derived from Audited information

The accompanying notes are an integral part of these financial statements.

**PUBLIC COMPANY MANAGEMENT CORPORATION**

**STATEMENTS OF OPERATIONS**

**(UNAUDITED)**

---

| | | |
|:---|:---|:---|
|  | **For the Three Months Ended** | **For the Three Months Ended** |
|  | **December 31,** | **December 31,** |
|  | **2025** | **2024**<br> **Restated** |
| **Revenues** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Revenues | $- | $- |
| **Operating expenses** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;General and administrative expenses | 16350 | 17712 |
| **Total Operating Expenses** | 16350 | 17712 |
| **Loss from operations** | (16350) | (17712) |
| **Other income (expense)** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Interest income | 1952 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Interest expense | (2625) | (2625) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Total Other Expense** | (673) | (2625) |
| **Net loss** | $(17023) | $(20337) |
| **Basic and Diluted loss per share** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Basic and diluted income per share | $(0.00) | $(0.00) |
| **Weighted average number of shares outstanding basic and diluted** | 34276816 | 34276816 |

---

The accompanying notes are an integral part of these financial statements.

**PUBLIC COMPANY MANAGEMENT CORPORATION**

**STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT**

**FOR THE THREE MONTHS ENDED DECEMBER 31, 2025 AND 2024**

**(UNAUDITED)**

**For the Three Months Ended December 31, 2025**

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Preferred Stock** | **Preferred Stock** | **Common Stock** | **Common Stock** | | | |
|  | **Shares** | **Amount** | **Shares** | **Amount** | **Additional**<br> **Paid-In**<br>**Capital** | **Accumulated**<br>**Deficit** | **Total**<br> **Stockholders'**<br>**(Deficit)** |
| Balances at September 30, 2025 |  | $- | 34276816 | $34277 | $5494739 | $(5736177) | $(207161) |
| Net loss |  | - | - | - | - | (17023) | (17023) |
| Balances at December 31 2025 |  | $- | 34276816 | $34277 | $5494739 | $(5753200) | $(224184) |

---

**For the Three Months Ended December 31, 2024**

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Preferred Stock** | **Preferred Stock** | **Common Stock** | **Common Stock** | | | |
|  | **Shares** | **Amount** | **Shares** | **Amount** | **Additional**<br>**Paid-In**<br>**Capital** | **Accumulated**<br>**Deficit**<br>**Restated** | **Total**<br> **Stockholders'**<br>**(Deficit)**<br>**Restated** |
| Balances at September 30, 2024 |  | $- | 34276816 | $34277 | $5194739 | $(5632360) | $(403344) |
| Net loss |  | - | - | - | - | (20337) | (20337) |
| Balances at December 31, 2024 |  | $- | 34276816 | $34277 | $5194739 | $(5652697) | $(423681) |

---

The accompanying notes are an integral part of these financial statements.

**PUBLIC COMPANY MANAGEMENT CORPORATION**

**STATEMENTS OF CASH FLOWS**

**(UNAUDITED)**

---

| | | |
|:---|:---|:---|
|  | **For the Three Months Ended** | **For the Three Months Ended** |
|  | **December 31,** | **December 31,** |
|  | **2025** | **2024**<br> **Restated** |
| **Cash flows from operating activities** |  |  |
| Net loss | $(17023) | $(20337) |
| Adjustments to reconcile net loss to net cash used in operating activities: |  |  |
| Changes in operating assets and liabilities |  |  |
| Loan interest receivable | (1952) |  |
| Deposits | (20000) |  |
| Accounts payable and accrued expenses | 3500 | (6143) |
| Accounts payable and accrued expenses – related party |  |  |
| Accrued interest payable – related party | 2625 | 2625 |
| Net cash used in operating activities | (32850) | (23855) |
| **Cash flows from investing activities** |  |  |
| Note receivable | (130000) | - |
| Net cash used in investing activities | (130000) | - |
| **Cash flows from financing activities** |  |  |
| Contributed capital | - | - |
| Net cash used in financing activities | - | - |
| **Net decrease in cash** | (162850) | (23855) |
| **Cash, beginning of period** | 234405 | 100035 |
| **Cash, end of period** | $71555 | $76180 |
| **SUPPLEMENTAL DISCLOSURE:** |  |  |
| Interest paid | $- | $- |
| Income taxes paid | $- | $- |

---

The accompanying notes are an integral part of these financial statements.

**PUBLIC COMPANY MANAGEMENT CORPORATION**

**NOTES TO THE UNAUDITED FINANCIAL STATEMENTS**

**FOR THE THREE MONTHS ENDED DECEMBER 31, 2025**

**NOTE 1 – NATURE OF BUSINESS AND SUMMARY OF ACCOUNTING POLICIES**

**Nature of Business**

Public Company Management Corporation ("Company"), a Nevada corporation, was formed on October 26, 2000. On October 1, 2004, MyOffiz, Inc. ("MyOffiz") entered into an Exchange Agreement with the certain controlling shareholders of GoPublicToday.com, Inc., Pubco WhitePapers, Inc., and Public Company Management Services, Inc. The Company was the holding company for, and conducted its operations through, its subsidiary companies. The terms "we" and "our" refers to the Company and its subsidiaries unless otherwise stated.

Pursuant to the Exchange Agreement, MyOffiz acquired approximately 92.1% of the outstanding shares of GoPublicToday.com, Inc., all of the outstanding shares of Pubco WhitePapers, Inc., and all of the outstanding shares of Public Company Management Services, Inc in exchange for the new issuance of an aggregate of 15,326,650 of MyOffiz's common stock. Subsequent to the Exchange Agreement, MyOffiz obtained 100% of the partially owned subsidiaries, changed its fiscal year end from June 30 to September 30, and changed its name to Public Company Management Corporation.

The Company was a management consulting firm that educated and assisted small businesses to improve their management, corporate governance, regulatory compliance, and other business processes, with a focus on capital market participation. The Company offered the following services to its clients at various stages of the business lifecycle:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Educational products to improve business processes or explore entering the capital markets;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Startup consulting to early-stage companies planning for growth;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Management consulting to companies seeking to enter the capital markets via self-underwriting or direct public offering or to move from one capital market to another; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Compliance services to fully reporting, publicly traded companies.

The Company generated revenues primarily from consulting services that it provided to private company clients seeking to become fully reporting, publicly traded companies. The Company also generated revenue from regulatory compliance services that the Company was providing to public company clients that are required to file periodic and other reports with the Securities and Exchange Commission ("SEC"). The Company would be paid a flat fee for these services, which generally consisted of cash and restricted shares of the Company's clients' common stock.

Predicated upon the economic recession of 2008, commencing with the subprime mortgage crisis and bank crisis, a significant increase in housing foreclosures ultimately caused the stock market to crash in September 2008. At that time, and prior, the Company faced competition from a large number of consulting firms, investment banks, venture capitalists, merchant banks, financial advisors, and other similar management consulting and regulatory compliance services firms. Due to (i) the inability to raise funds in the marketplace and (ii) the intense competition in every aspect of the Company's business, the Company was unable to operate profitably.

**Basis of Preparation**

The accompanying financial statements include the financial information of Public Company Management Corporation ("PCMC", the "Company") have been prepared in accordance with the instructions to financial reporting as prescribed by the Securities and Exchange Commission (the "SEC"). They do not include all information and footnotes required by United States generally accepted accounting principles (US GAAP) for complete financial statements. However, except as disclosed herein, there has been no material change in the information disclosed in the notes to the financial statements for the year ended September 30, 2025 included in the Company's Annual Report on Form 10-K filed with the Securities and Exchange Commission on February 4, 2026. These unaudited financial statements are condensed and should be read in conjunction with those financial statements included in the Form 10-K and interim disclosures generally do not repeat those in the annual statements. In the opinion of management, all adjustments considered necessary for a fair presentation, consisting solely of normal recurring adjustments, have been made. Operating results for the three months ended December 31, 2025 are not necessarily indicative of the results that may be expected for the year ending September 30, 2026.

**Restatement of Financial Statements**

The Company identified an error in its accounting related to payments made for services in the three months ended September 30, 2024, which affected the results for the three months ended December 31, 2024. Please refer to Note 9 of the Company's financial statements for the years ended September 30, 2025 and 2024 that were included with the Company's Form 10-K filed on February 4, 2026 for additional details regarding the restatement.

*Restatement Adjustments* 

The Company's accompanying restated financial statements for the three months ended December 31, 2024 incorporate adjustments related to its general and administrative expenses. The table below presents the effect of the restatement adjustments:

---

| | | | |
|:---|:---|:---|:---|
|  | **Three Months<br> Ended December<br> 31, 2024** | **Adjustments** | **Three Months<br> Ended December<br> 31, 2024**<br> **Restated** |
| General and administrative expenses | $(23712) | $6000 | $(17712) |
| Other expense | (2625) | - | (2625) |
| Net income | $(26337) | $6000 | $(20337) |

---

Net cash flows used in operating, investing and financing activities for the quarter ended December 31, 2024 did not materially change as a result of the misstatement.

**Use of Estimates**

The preparation of financial statements in conformity with GAAP requires the use of estimates and assumptions by management in determining the reported amounts of assets and liabilities, disclosures of contingent liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

**Cash and Cash Equivalents**

PCMC considers all highly liquid investments purchased with an original maturity of three months or less to be cash and cash equivalents.

**Note Receivable**

On August 30, 2025, and October 24, 2025, the Company entered into a promissory note with Physicians Capital Management Corporation, a Maryland corporation, in connection with a short-term financing arrangement of $33,000 and $130,000, respectively. Under the terms of the notes, Physicians Capital agreed to repay principal plus simple interest at a rate of 10% per annum, with all unpaid principal and accrued interest due on demand or, if not demanded earlier, on March 31, 2026. As of December 31, 2025, the outstanding principal balances of the notes receivable totaled $163,000 and accrued interest receivable totaled $2,189.

**Stock-Based Compensation**

The Company accounts for stock-based compensation to employees in accordance with ASC 718 requiring employee equity awards to be accounted for under the fair value method. Accordingly, share-based compensation is measured at grant date, based on the fair value of the award and is recognized as expense over the requisite employee service period. The Company accounts for stock-based compensation to other than employees in accordance with ASU 2019-07 Equity instruments issued to other than employees are valued at the earlier of a commitment date or upon completion of the services, based on the fair value of the equity instruments and is recognized as expense over the service period. The Company estimates the fair value of share-based payments using the Black-Scholes option-pricing model for common stock options and the closing price of the company's common stock for common share issuances. No share-based payments were issued during the three months ended December 31, 2025 and 2024.

**Revenue Recognition**

The core principles of revenue recognition under ASC 606 include the following five criteria:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**1.** **Identify the contract with the customer** 

Contract with our customers may be oral, written, or implied. A written and signed invoice stating the terms and conditions is the Company' preferred method. The terms of a written contract may be contained within the body of an invoice or in an email. No work is commenced without an understanding between the Company and our client that a valid contract exists.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2.** **Identify the performance obligations in the contract** 

Our sales and account management teams define the scope of services to be offered, to ensure all parties are in agreement and obligations are being delivered to the customer as promised. The performance obligation may not be fully identified in a mutually signed contract, but may be outlined in email correspondence, face-to-face meetings, additional proposals or scopes of work, or phone conversations.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**3.** **Determine the transaction price** 

Pricing is discussed and identified by the operations team prior to submitting an invoice to the customer.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**4.** **Allocate the transaction price to the performance obligations in the contract** 

If a contract involves multiple obligations, the transaction pricing is allocated accordingly, during the performance obligation phase.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**5.** **Recognize revenue when (or as) we satisfy a performance obligation** 

The Company recognizes revenue when we satisfy a performance obligation by transferring a promised good or service to a customer.

**Accounts Receivable and Allowance for Doubtful Accounts**

The Company establishes an allowance for bad debts through a review of several factors including historical collection experience, current aging status of the customer accounts, and financial condition of our customers. The Company does not generally require collateral for our accounts receivable. There were no accounts receivable and allowance for doubtful accounts as of December 31, 2025 and September 30, 2025.

**Contributed capital**

The Company received unsecured advances from unrelated parties for working capital which the Company has no legal obligation to repay so have been booked to additional paid-in capital. The advances are due on demand.

**Property and Equipment**

Property and equipment are carried at the cost of acquisition or construction and depreciated over the estimated useful lives of the assets. Costs associated with repair and maintenance are expensed as incurred. Costs associated with improvements which extend the life, increase the capacity or improve the efficiency of our property and equipment are capitalized and depreciated over the remaining life of the related asset. Gains and losses on dispositions of equipment are reflected in operations. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets.

**Impairment of Long-Lived Assets**

The Company reviews the carrying value of its long-lived assets annually or whenever events or changes in circumstances indicate that the historical-cost carrying value of an asset may no longer be appropriate. The Company assesses recoverability of the asset by comparing the undiscounted future net cash flows expected to result from the asset to its carrying value. If the carrying value exceeds the undiscounted future net cash flows of the asset, an impairment loss is measured and recognized. An impairment loss is measured as the difference between the net book value and the fair value of the long-lived asset. Fair value is determined based on either expected future cash flows at a rate we believe incorporates the time value of money. The Company had no long-term assets and no indications of impairments were identified in the reported periods in 2025 or 2024.

**Basic and Diluted Net (Loss) per Share** 

---

| | | |
|:---|:---|:---|
|  | **Dec 31,** | **Dec 31,** |
|  | **2025** | **2024** |
| Numerator: |  |  |
| Net Loss attributable to common shareholders of PCMC | $(17023) | $(20337) |
| Denominator: |  |  |
| Weighted average common and common equivalent shares outstanding – basic and diluted | 34276816 | 34276816 |
| Loss per Share attributable to PCMC |  |  |
| Basic and Diluted | $(0.00) | $(0.00) |

---

When an entity has a net loss, it is prohibited from including potential common shares in the computation of diluted per share amounts. Accordingly, we have utilized basic shares outstanding to calculate both basic and diluted loss per share for the three months ended December 31, 2025 and 2024. The number of potential anti-dilutive shares excluded from the calculation shares for the period ended December 31, 2025 is zero.

**Income Taxes**

Uncertain tax position

The Company also follows the guidance related to accounting for income tax uncertainties. In accounting for uncertainty in income taxes, the Company recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more likely than not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the relevant tax authority. No liability for unrecognized tax benefits was recorded as of December 31, 2025 and September 30, 2025.

**Fair Value of Financial Instruments**

The ASC guidance for fair value measurements and disclosure establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are described below:

*Level 1 Inputs* – Quoted prices for identical instruments in active markets.

*Level 2 Inputs* – Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations whose inputs are observable or whose significant value drivers are observable.

*Level 3 Inputs* – Instruments with primarily unobservable value drivers. The Company has no Level 3 Inputs.

The Company's financial instruments consist of cash and cash equivalents, accounts payable and debt. The carrying amount of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements.

**Related Party Transactions**

The Company follows ASC 850, *Related Party Disclosures*, for the identification of related parties and disclosure of related party transactions. Related party note and interest balances as of December 31, 2025 and September 30, 2025 were $447,154 and $444,529, respectively and related party accrued liabilities as of December 31, 2025 and September 30, 2025 of $4,799 and $4,799, respectively (see Note 4. Related Party Transactions).

**Research and Development**

The Company incurred no expenses for research and development cost for the three months ended December 31, 2025 and 2024.

**Advertising Cost**

The Company incurred no expenses for advertisement for the three months ended December 31, 2025 and 2024.

**Depreciation**

The Company had no depreciation expense for the three months ended December 31, 2025 and 2024, respectively.

**NOTE 2 – GOING CONCERN**

As shown in the accompanying financial statements, PCMC has an accumulated deficit of $5,753,200 since its inception and had a working capital deficit of $224,184 and negative cash flows from operations and limited business operations as of December 31, 2025. These conditions raise substantial doubt as to PCMC's ability to continue as a going concern. The financial statements do not include any adjustments that might be necessary if PCMC is unable to continue as a going concern.

PCMC continues to review its expense structure reviewing costs and their reduction to move towards profitability. Management plans to continue raising funds through debt and equity financing to fund expenditures or other cash requirements. There can be no assurance that additional financing will be available to the Company on acceptable terms or at all. These financial statements do not give effect to adjustments to assets that would be necessary for the Company be unable to continue as going concern

**NOTE 3 – NOTES PAYABLE**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| <br>**Name** | **Original**<br>**Note Date** | **Due**<br>**Date** | **Interest**<br>**Rate** | **Dec 31,**<br>**2025** | **Sept 30,**<br>**2025** |
| **Related Party:** |  |  |  |  |  |
| Specialty Capital Lenders LLC – Related Party | 9/30/2016 | 12/31/2026 | 3% | 350000 | 350000 |

---

During the three months ending December 31, 2025 and 2024, the Company had $2,625 and $2,625 in interest expense, respectively.

On September 30, 2016, the Company issued a Promissory Note to Stephen Brock, the Company's prior Chief Executive Officer and Director, in the principal amount of three hundred fifty thousand dollars USD ($350,000) (see Note 5. Related Party Transactions). The unpaid principal accrues interest at the rate of three percent (3.00%) per annum, and the note, as extended, matures on December 31, 2026 (the "Maturity Date"). On the Maturity Date, the Company must pay the holder the promissory note the outstanding principal balance together with all accrued and unpaid interest.

On August 3, 2020, the promissory note was assigned by Brock to Specialty Capital Lenders LLC.

As of September 30, 2020, the Company had entered into an Obligation Extension Agreement ("Extension Agreement") with Specialty Capital Lenders LLC. Pursuant to the terms of the Extension Agreement, the original principal will continue to accrue interest at the rate of three (3%) percent per annum beginning on October 1, 2020. The Extension Agreement shall terminate as of December 31, 2026 at which time all unpaid principal and accrued interest will be due and payable to Specialty Capital Lenders LLC.

The Company may, at its sole discretion, at any time prepay all or any part of the principal amount of the Promissory Note, without premium, but with all accrued interest to the date of prepayment. Partial prepayments will be applied to accrued interest and then to principal.

As of December 31, 2025 and September 30, 2025, the Company owed $350,000 in principal, and owed $97,154 and $94,529 in accrued interest, respectively.

**NOTE 4 – COMMITMENTS AND CONTINGENCIES**

The Company is obligated for payments under related party accrued expenses and notes payable.

**NOTE 5 – RELATED PARTY TRANSACTIONS**

On August 3, 2020 Specialty Capital Lenders LLC was assigned a $350,000 promissory note by the former note holder and CEO of the Company. As of September 30, 2025, the balance of the promissory note outstanding was $350,000. The balance of accrued interest payable on the note was $97,154 and $94,529 as of September 30, 2025 and 2024, respectively.

As of December 31, 2025 and September 30, 2025, the Company owed $4,799 and $4,799, respectively, to related parties for funds advanced to the Company for general and administrative expenses.

Related parties were paid consulting fees of $12,725 and $14,870 for the three months ended December 31, 2025 and 2024, respectively.

**NOTE 6 – CONTRIBUTED CAPITAL**

In the three months ended December 31, 2025 and 2024, the Company received proceeds of $nil and $nil, respectively, in unsecured advances from unrelated parties for working capital which the Company has no legal obligation to repay. Accordingly, these advances are reflected in these financial statements as additional paid-in capital.

**NOTE 7 – STOCKHOLDERS' EQUITY**

Preferred Stock

The Company has 50,000,000 shares of preferred stock authorized, $0.001 par value. As of December 31, 2025 and September 30, 2025, the Company has no preferred stock outstanding.

Common Stock

The Company has 500,000,000 shares of common stock authorized, $0.001 par value. As of December 31, 2025 and September 30, 2025, the Company had 34,276,816 shares of common stock outstanding.

The Company issued no shares of common stock in the twelve months ended December 31, 2025 and 2024.

**NOTE 8 – INCOME TAXES**

The Company follows ASC 740, Accounting for Income Taxes. During 2009, there was a change in control of the Company. Under section 382 of the Internal Revenue Code such a change in control negates much of the tax loss carry forward and deferred income tax. Deferred income taxes reflect the net tax effects of (a) temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax reporting purposes, and (b) net operating loss carry forwards. For federal income tax purposes, the Company uses the accrual basis of accounting, the same that is used for financial reporting purposes.

The Company's effective tax rate was 0% for the three months ended December 31, 2025 and 2024, as the Company incurred losses in both periods and maintained a full valuation allowance against its deferred tax assets.

Federal income tax returns have not been examined and reported upon by the Internal Revenue Service and returns of the years since September 30, 2022 are still open.

**NOTE 9 – SUBSEQUENT EVENTS**

The Company has evaluated subsequent events as of the date of the financial statements were available to be issued and has determined that there are no disclosable subsequent events.

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

**Management's Plan of Operation.**

The following discussion contains forward-looking statements. Forward-looking statements give our current expectations or forecasts of future events. You can identify these statements by the fact that they do not relate strictly to historical or current facts. The use of words such as "anticipate," "estimate," "expect," "project," "intend," "plan," "believe," and other words and terms of similar meaning in connection with any discussion of future operating or financial performance. From time to time, the Company may also provide forward-looking statements in other materials that we release to the public.

**Overview.**

The Company's current business objective is to seek a business combination with an operating company. The Company intend to use our limited personnel and financial resources in connection with such activities. We will utilize our capital stock, debt or a combination of capital stock and debt, in effecting a business combination. It may be expected that entering into a business combination will involve the issuance of restricted shares of capital stock. The issuance of additional shares of our capital stock may significantly reduce the equity interest of our shareholders, will likely cause a change in control if a substantial number of our shares of capital stock are issued, and most likely will also result in the resignation or removal of our present officer and director and may adversely affect the prevailing market price for our common stock.

If we issued debt securities, it could result in default and foreclosure on our assets if our operating revenues after a business combination were insufficient to pay our debt obligations, acceleration of our obligations to repay the indebtedness even if we have made all principal and interest payments when due if the debt security contained covenants that required the maintenance of certain financial ratios or reserves and any such covenants were breached without a waiver or renegotiations of such covenants, our immediate payment of all principal and accrued interest, if any, if the debt security was payable on demand, and our inability to obtain additional financing, if necessary, if the debt security contained covenants restricting our ability to obtain additional financing while such security was outstanding.

**Going Concern.**

The Company's unaudited financial statements for the three months ended December 31, 2025 and 2024 and the balance sheet as of December 31, 2025 and September 30, 2025, were prepared using the assumption that we will continue our operations as a going concern. Our independent accountants in their audit report expressed substantial doubt about our ability to continue as a going concern. Our operations are dependent on our ability to raise sufficient capital or complete business combination as a result of which we become profitable. Our financial statements do not include any adjustments that may result from the outcome of this uncertainty.

The Company had not generated any revenues during the periods ended December 31, 2025 and 2024.

The Company had total operating expenses of $16,350 during the three months ended December 31, 2025 and total operating expenses of $17,712 for the three months ended December 31, 2024.

The Company incurred $2,625 interest expense for the three months ending December 31, 2025 and 2024.

The Company had interest income of $1,952 and $0 for the three months ending December 31, 2025 and 2024, respectively.

The Company had a net loss of $17,023 and $20,338 for the three months ending December 31, 2025 and 2024, respectively.

**Liquidity and Capital Resources.**

As of December 31, 2025, and through the date hereof, the Company has no business operations and limited cash resources other than that provided by Repository Services LLC and short term advances. We are dependent upon interim funding to be provided by Repository Services LLC or Specialty Capital Lenders LLC or other investors to pay professional fees and expenses. If the Company require additional financing, the Company cannot predict whether equity or debt financing will become available at terms acceptable to us, if at all. Repository Services LLC has agreed to provide funding as may be required to pay for accounting fees and other administrative expenses of the Company until the Company enters into a business combination. The Company would be unable to continue as a going concern without interim financing provided by Repository Services LLC.

As of December 31, 2025 and September 30, 2025, respectively, the Company had cash of $71,555 and $234,405.

The Company had a negative cash flow from operations of $32,850 and $23,855 for the three months ended December 31, 2025 and 2024, respectively.

The Company does not currently engage in any business activities that provide cash flow. The costs of investigating and analyzing business combinations, maintaining the filing of Exchange Act reports, the investigation, analyzing, and consummation of an acquisition for an unlimited period of time will be paid from additional money lent to the Company by Repository Services LLC or other investors.

The Company currently plans to satisfy its cash requirements for the next twelve months through its cash on hand and borrowings from Repository Services LLC or Specialty Capital Lenders LLC or entities or individuals affiliated with either and believes it can satisfy its cash requirements so long as the Company are able to obtain financing from these parties. The Company expects that the money borrowed will be used during the next twelve months to satisfy the Company's operating costs, professional fees and for general corporate purposes.

During the next twelve months, we anticipate incurring costs related to filing of Securities Exchange Act of 1934, as amended, reports, franchise fees, transfer agent fees, registered agent fees, legal fees, accounting fees, and investigating, analyzing, and consummating an acquisition or business combination. The Company estimates that these costs will be in the range of ten to twelve thousand dollars per year, and that the Company will be able to meet these costs as necessary with funds to be advanced or loaned to us by investors or Repository Services LLC and/or Specialty Capital Lenders LLC.

As of December 31, 2025, the Company was obligated to Specialty Capital Lenders LLC for $350,000, with accrued interest of $97,154, for a total of $447,154 evidenced by a note. As of the date hereof, the maturity date of the note was extended to December 31, 2026.

**Off-Balance Sheet Arrangements.**

As of December 31, 2025 and September 30, 2025, the Company did not have any off-balance sheet arrangements as defined in Item 303(a)(4)(ii) of Regulation S-K promulgated under the Securities Exchange Act of 1934, as amended.

**Contractual Obligations and Commitments.**

As of December 31, 2025 and September 30, 2025, the Company did not have any contractual obligations.

**Critical Accounting Policies.**

Our significant accounting policies are described in the notes to our financial statements.

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

Not Applicable.

**ITEM 4. CONTROLS AND PROCEDURES.**

**Evaluation of Disclosure Controls and Procedures.**

Internal control over financial reporting refers to the process designed by, or under the supervision of, our Chief Executive Officer and Chief Financial Officer, and to be effected by the Board of Directors and management (solely Quynh Hoa T. Tran), 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, and includes those policies and procedures that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp; Pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of our assets;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp; Provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that our receipts and expenditures are being made only in accordance with authorization of our management and directors; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp; Provide reasonable assurance regarding prevention or timely detection of unauthorized acquisitions, use or disposition of our assets that could have a material effect on the financial statements.

Internal control over financial reporting cannot provide absolute assurance of achieving financial reporting objectives because of its inherent limitations. It is a process that involves human diligence and compliance and is subject to lapses in judgment and breakdowns resulting from human failures. It also can be circumvented by collusion or improper management override.

Because of such limitations, there is a risk that material misstatements may not be prevented or detected on a timely basis by internal control over financial reporting. However, these inherent limitations are known features of the financial reporting process. Therefore, it is possible to design into the process certain safeguards to reduce, though not eliminate, this risk.

Management is and will be responsible for establishing and maintaining adequate internal control over our financial reporting. To assist and because of lack of personnel, current management has engaged an outside certified public accountant to assist in the financial reporting. Based upon this assessment, management has concluded that our internal control over financial reporting was not effective for the reported then quarter ended.

Our disclosure controls and procedures (as defined in Exchange Act Rule 13a-15(e)) have been designed to provide reasonable assurance that information required to be disclosed in our reports filed or submitted under the Securities Exchange Act of 1934, as amended,, such as this quarterly report on Form 10-Q, is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission's rules and forms. Our disclosure controls and procedures are also designed to ensure that such information is accumulated and communicated to management and our Chief Executive Officer - Chief Financial Officer, to allow timely decisions regarding required disclosure.

Quynh Hoa T. Tran with the assistance of our outside certified public accountant has conducted an evaluation of the effectiveness of our disclosure controls and procedures. The Company cause to perform this evaluation on a quarterly basis so that the conclusions concerning the effectiveness of our disclosure controls and procedures can be reported in our quarterly reports on Form 10-Q and annual report on Form 10-K. Based on this evaluation, the Chief Executive Officer and Chief Financial Officer are required to conclude on the effectiveness of the disclosure controls and procedures as at the end of the quarter covered by the report.

Management concluded that our internal controls over disclosure, controls and procedures were not effective. We are taking additional measures to enhance the ability of our systems of disclosure controls and procedures to timely identify and respond to any federal or state substantive changes that are applicable to us.

**Changes in Internal Controls.**

There were no changes in our internal controls over financial reporting that occurred during the period covered by this report that have materially affected, or is reasonably likely to materially affect, our internal controls over financial reporting.

**PART II – OTHER INFORMATION**

**ITEM 1. LEGAL PROCEEDINGS**

There are no legal proceedings pending against the Company.

**ITEM 1A. RISK FACTORS**

In addition to the other information set forth in this quarterly report, careful consideration should be given to the factors discussed in Part I, "Item 1A. Risk Factors" in the Company's Form 10-K, filed on February 4, 2026, which could materially affect the Company's business, financial condition or future results. These risks described in the Company's General Form for Registration of Securities of Small Business Issuers under Section 12(g) of the Securities Exchange Act of 1934 on said Form 10-K may not be the only risks facing the Company. We believe that it is important to communicate our future expectations to our investors. However, there may be events in the future that we are not able to accurately predict or control and that may cause our actual results to differ materially from the expectations we describe in our forward-looking statements. You should not place undue reliance on the forward-looking statements. Except as required by applicable law, including the rules and regulations of the SEC, we undertake no obligation, and expressly disclaim any duty, to publicly update or revise forward-looking statements, whether as a result of any new information, future events or otherwise. Although we believe the expectations reflected in our forward-looking statements are reasonable, our statements are not guarantees of future results, levels of activity, performance, or achievements, and actual outcomes and results may differ materially from those expressed in, or implied by, any of our statements. Additional uncertainties not currently known to the Company or that it currently deems to be immaterial also may materially adversely affect its business, financial condition and/or its plan of operation.

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

Since 2010, there has been no unregistered sales of equity securities.

**ITEM 3. DEFAULTS UON SENIOR SECURITIES**

Not Applicable

**ITEM 4. MINE SAFETY DISCLOSURES.**

Not Applicable

**ITEM 5. OTHER INFORMATION.**

The Company's plan of operation is to acquire an interest in a business opportunity. The majority shareholder has had preliminary negotiations that, if consummated, may result in a change in control. The Company is currently participating in the evaluation and development of this potential business opportunity, and it may consummate a business combination as these efforts progress. These substantive discussions for a business combination transaction are with the controlling shareholder of Physicians Capital Management Corporation, a Maryland Corporation, a company that acquires and develops healthcare facilities and leases the facilities to healthcare operating companies, entities and individuals under long-term net leases. The leases generally require the tenant to bear most of the costs associated with the property. These negotiations are part of our ongoing efforts to evaluate strategic opportunities that align with our business objectives.

When these discussions progress, we intend to execute a Letter of Intent outlining the key terms of the proposed transaction and upon the signing, we will file a Form 8-K in accordance with applicable regulatory and corporate governance requirements. These negotiations represent a current shift in our general strategic direction. Accordingly, although the Company's prior disclosures noted a broad and non-exclusive search for opportunities, including potential targets outside the United State, the current focus on a real estate development company provided investors with an initial framework to assess the potential merits and risks of a transaction within the real estate sector. Nonetheless, until a definitive agreement is reached, the Company remains subject to the uncertainties inherent in these negotiations. While we are actively engaged in negotiations, various factors, including due diligence, regulatory considerations, and final terms, remain subject to further review and discussion. Accordingly, there is no basis for investors in the Company's common stock to evaluate the possible merits or risks of any target business or the industry in which we may operate.

**ITEM 6. EXHIBITS.**

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| | |
|:---|:---|
| Exhibit Number | Description |
| 31.1 | [Certification Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.](ex31_1.htm) |
| 31.2 | [Certification Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.](ex31_2.htm) |
| 32.1 | [Certification Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.](ex32_1.htm) |
| 101.INS | Inline XBRL Instance Document. The instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document. |
| 101.SCH | Inline XBRL Taxonomy Extension Schema Document. |
| 101.CAL | Inline XBRL Taxonomy Extension Calculation Linkbase Document. |
| 101.LAB | Inline XBRL Taxonomy Extension Label Linkbase Document. |
| 101.PRE | Inline XBRL Taxonomy Extension Presentation Linkbase Document. |
| 101.DEF | Inline XBRL Taxonomy Extension Definition Linkbase Document. |
| 104 | Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101). |

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**SIGNATURES**

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

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| | |
|:---|:---|
| Date: February 17, 2026 | **PUBLIC COMPANY MANAGEMENT CORPORATION** |
|  | */s/ Quynh Hoa T. Tran* |
|  | Quynh Hoa T. Tran, |
|  | President and Chief Executive Officer |

---

## Exhibit 31.1

**Exhibit 31.1**

PUBLIC COMPANY MANAGEMENT CORPORATION

OFFICER'S CERTIFICATE PURSUANT TO SECTION 302

I, Quinn Hoa T. Tran, certify that:

1. I have reviewed this report on Form 10-Q of Public Company Management Corporation;

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 small business issuer as of, and for, the periods presented in this report;

4. The small business issuer'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 small business issuer 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 small business issuer, 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 small business issuer'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 small business owner's other certifying officer and I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the small business issuer's auditors and the audit committee of the small issuer'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 small business issuer'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 small business issuer's internal control over financial reporting.

Dated: February 17, 2026

By: <u>/s/ Quinn Hoa T. Tran</u>

Quinn Hoa T. Tran,

*Chief Executive Officer*

(Principal Executive Officer)

## Exhibit 31.2

**Exhibit 31.2**

PUBLIC COMPANY MANAGEMENT CORPORATION

OFFICER'S CERTIFICATE PURSUANT TO SECTION 302

I, Quinn Hoa T. Tran, certify that:

1. I have reviewed this report on Form 10-Q of Public Company Management Corporation;

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 small business issuer as of, and for, the periods presented in this report;

4. The small business issuer'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 small business issuer 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 small business issuer, 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 small business issuer'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 small business owner's other certifying officer and I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the small business issuer's auditors and the audit committee of the small issuer'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 small business issuer'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 small business issuer's internal control over financial reporting.

Dated: February 17, 2026

By: <u>/s/ Quinn Hoa T. Tran</u>

Quinn Hoa T. Tran,

*Chief Financial Officer*

(Principal Financial Officer)

## Exhibit 32.1

**Exhibit 32.1**

PUBLIC COMPANY MANAGEMENT CORPORATION

CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER

AND PRINCIPAL FINANCIAL AND ACCOUNTING OFFICER

PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

I, Quinn Hoa T. Tran, the undersigned hereby certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, as amended, that, to their knowledge, the Quarterly Report on Form 10-Q of Public Company Management Corporation (the "Company") for the fiscal quarter ended December 31, 2025 (the "Report"), as filed with the Securities and Exchange Commission on the date hereof, fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended, and the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company as of, and for, the periods presented in the Report.

Date: February 17, 2026

By: <u>/s/ Quinn Hoa T. Tran</u>

Quinn Hoa T. Tran,

*Chief Executive Officer*

*Chief Financial Officer*

(Principal Executive and Financial Officer)