# EDGAR Filing Document

**Accession Number:** 0001062506
**File Stem:** 0001062506-26-000015
**Filing Date:** 2026-5
**Character Count:** 52514
**Document Hash:** f7446b9dca848059f4afdb506021a34a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001062506-26-000015.hdr.sgml**: 20260504

**ACCESSION NUMBER**: 0001062506-26-000015

**CONFORMED SUBMISSION TYPE**: 10-Q

**PUBLIC DOCUMENT COUNT**: 35

**CONFORMED PERIOD OF REPORT**: 20260331

**FILED AS OF DATE**: 20260504

**DATE AS OF CHANGE**: 20260504

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ATLANTICA INC
- **CENTRAL INDEX KEY:** 0001062506
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 430976473
- **STATE OF INCORPORATION:** UT
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 10-Q
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 000-24379
- **FILM NUMBER:** 26935701

**BUSINESS ADDRESS:**
- **STREET 1:** 11450 SE DIXIE HIGHWAY
- **CITY:** HOBE SOUND
- **STATE:** FL
- **ZIP:** 33455
- **BUSINESS PHONE:** 772-545-9002

**MAIL ADDRESS:**
- **STREET 1:** 11450 SE DIXIE HIGHWAY
- **CITY:** HOBE SOUND
- **STATE:** FL
- **ZIP:** 33455

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

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**____________________**

**FORM 10-Q**

**____________________**

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

**For the quarterly period ended March 31, 2026**

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

**For the transition period from ____________ to____________**

**Commission File No. 000-24379**

**ATLANTICA INC.**

(Exact name of Registrant as specified in its charter)

Utah 43-0976473 <br> (State or Other Jurisdiction of (I.R.S. Employer Identification No.) <br> incorporation or organization)

c/o Richland, Gordon & Company

11450 SE Dixie Highway

<u>Hobe Sound, Florida 33455</u>

(Address of Principal Executive Offices)

<u>(772) 545-9002</u>

(Registrant's telephone number, including area code)

N/A

(Former name, former address and former fiscal year,

if changed since last report)

Securities registered pursuant to Section 12(b) of the Act: None

Indicate by check mark whether the Registrant has (1) 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 [X] 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 [X] No [ ] The Company does not have a corporate Web site.

Indicate by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See definition 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 [X] <br> Emerging Growth company [X]

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 [X] No [ ]

**APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY** 

**PROCEEDINGS DURING THE PRECEDING FIVE YEARS** 

Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities and Exchange Act of 1934 after the distribution of securities under a plan confirmed by a court.

Not applicable.

**APPLICABLE ONLY TO CORPORATE ISSUERS**

Indicate the number of shares outstanding of each of the Registrant's classes of common stock, as of the latest practicable date: May 4, 2026 - 2,458,590 shares of common stock.

**PART I** 

**Item 1. Financial Statements** 

The Financial Statements of the Registrant required to be filed with this 10-Q Quarterly Report were prepared by management and commence below, together with related notes. In the opinion of management, the Financial Statements fairly present the financial condition of the Registrant.

**ATLANTICA, INC.**

**UNAUDITED FINANCIAL STATEMENTS**

**MARCH 31, 2026**

**ATLANTICA, INC.**

**CONTENTS**

---

| | |
|:---|:---|
|  | &nbsp;&nbsp;**<u>PAGE</u>** |
| &nbsp;&nbsp;Condensed Balance Sheets, |  |
| &nbsp;&nbsp;March 31, 2026 (Unaudited) and December 31, 2025 | &nbsp;&nbsp;4 |
| &nbsp;&nbsp;Condensed Unaudited Statements of Operations, |  |
| &nbsp;&nbsp;for the three months ended March 31, 2026 and 2025 | &nbsp;&nbsp;5 |
| &nbsp;&nbsp;Condensed Unaudited Statement of Stockholders' Equity (Deficit) |  |
| &nbsp;&nbsp;For the three months ended March 31, 2026 and 2025 | &nbsp;&nbsp;6 |
| &nbsp;&nbsp;Condensed Unaudited Statements of Cash Flows, |  |
| &nbsp;&nbsp;for the three months ended March 31, 2026 and 2025 | &nbsp;&nbsp;7 |
| &nbsp;&nbsp;Notes to Condensed Unaudited Financial Statements | &nbsp;&nbsp;8 - 11 |

---

**ATLANTICA, INC.**

**Condensed Balance Sheets**

---

| | | |
|:---|:---|:---|
|  | &nbsp;&nbsp; March 31, 2026<br> (Unaudited) | &nbsp;&nbsp;December 31, 2025 |
| &nbsp;&nbsp;**ASSETS** |  |  |
| &nbsp;&nbsp; **CURRENT ASSETS** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cash | $&nbsp;&nbsp;- | $&nbsp;&nbsp;- |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total Current Assets | &nbsp;&nbsp;- | &nbsp;&nbsp;- |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total Assets | $&nbsp;&nbsp;- | $&nbsp;&nbsp;- |
| &nbsp;&nbsp;**LIABILITIES AND STOCKHOLDERS' DEFICIT** |  |  |
| &nbsp;&nbsp; **CURRENT LIABILITIES** |  |  |
| &nbsp;&nbsp;**&nbsp;&nbsp;&nbsp;&nbsp;** Accounts Payable | $&nbsp;&nbsp;1777115 | $&nbsp;&nbsp;1762094 |
| &nbsp;&nbsp;**&nbsp;&nbsp;&nbsp;&nbsp;** Accounts Payable - Related Parties | &nbsp;&nbsp;2190000 | &nbsp;&nbsp;2173225 |
| &nbsp;&nbsp;**&nbsp;&nbsp;&nbsp;&nbsp;** Note Payable - Related Parties | &nbsp;&nbsp;829659 | &nbsp;&nbsp;812197 |
| &nbsp;&nbsp;**&nbsp;&nbsp;&nbsp;&nbsp;** Interest Payable – Related Parties | &nbsp;&nbsp;1377417 | &nbsp;&nbsp;1324604 |
| &nbsp;&nbsp;**&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;** Total Current Liabilities | &nbsp;&nbsp;6174191 | &nbsp;&nbsp;6072120 |
| &nbsp;&nbsp;**&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;** Total Liabilities | &nbsp;&nbsp;6174191 | &nbsp;&nbsp;6072120 |
| &nbsp;&nbsp;Commitments and Contingencies | &nbsp;&nbsp;- | &nbsp;&nbsp;- |
| &nbsp;&nbsp; **STOCKHOLDERS' DEFICIT** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Preferred Stock: 10,000,000 shares authorized of $0.0001 par value, no shares issued and outstanding | &nbsp;&nbsp;- | &nbsp;&nbsp;- |
| &nbsp;&nbsp;&nbsp;&nbsp; Common Stock: 50,000,000 shares authorized of $0.0001 par value, 2,458,590 shares issued and outstanding, respectively | &nbsp;&nbsp;246 | &nbsp;&nbsp;246 |
| &nbsp;&nbsp; Additional Paid-in Capital | &nbsp;&nbsp;125456 | &nbsp;&nbsp;125456 |
| &nbsp;&nbsp; Accumulated Deficit | &nbsp;&nbsp;(6299893) | &nbsp;&nbsp;(6197822) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total Stockholders' Deficit | &nbsp;&nbsp;(6174191) | &nbsp;&nbsp;(6072120) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total Liabilities and Stockholders' Deficit | $&nbsp;&nbsp;- | $&nbsp;&nbsp; - |

---

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

**ATLANTICA, INC.**

**Condensed Statements of Operations (Unaudited)**

---

| | | |
|:---|:---|:---|
|  | &nbsp;&nbsp;**Three Months Ended March 31, 2026** | &nbsp;&nbsp;**Three Months Ended March 31, 2025** |
| &nbsp;&nbsp; REVENUES | $&nbsp;&nbsp;- | $&nbsp;&nbsp;- |
| &nbsp;&nbsp; EXPENSES |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; General and administrative | &nbsp;&nbsp;49258 | &nbsp;&nbsp;45756 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total expenses | &nbsp;&nbsp;49258 | &nbsp;&nbsp;45756 |
| &nbsp;&nbsp; OTHER INCOME (EXPENSE) |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Interest expense | &nbsp;&nbsp;(52813) | &nbsp;&nbsp;(47094) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total other income (expense) | &nbsp;&nbsp;(52813) | &nbsp;&nbsp;(47094) |
| &nbsp;&nbsp; NET LOSS | $&nbsp;&nbsp;(102071) | $&nbsp;&nbsp;(92850) |
| &nbsp;&nbsp; BASIC AND DILUTED LOSS PER SHARE | $&nbsp;&nbsp;(0.04) | $&nbsp;&nbsp;(0.04) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING –<br> BASIC AND DILUTED | &nbsp;&nbsp;2458590 | &nbsp;&nbsp;2458590 |

---

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

**ATLANTICA, INC.**

Condensed Unaudited Statements of Shareholders' Equity (Deficit)

For the Three Months Ended March 31, 2025 and 2026

**For the Three-month Period Ended March 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | &nbsp;&nbsp;Common Stock | &nbsp;&nbsp;Common Stock | &nbsp;&nbsp;Additional Paid-In Capital | &nbsp;&nbsp;Accumulated Deficit | &nbsp;&nbsp;Total |
|  | &nbsp;&nbsp;Shares | &nbsp;&nbsp;Amount | &nbsp;&nbsp;Additional Paid-In Capital | &nbsp;&nbsp;Accumulated Deficit | &nbsp;&nbsp;Total |
| &nbsp;&nbsp;Balance, December 31, 2024 | &nbsp;&nbsp;2458590 | &nbsp;&nbsp;$246 | &nbsp;&nbsp;$125456 | &nbsp;&nbsp;$(5773532) | &nbsp;&nbsp;$(5647830) |
| &nbsp;&nbsp;Net loss for the three month period ended March 31, 2025 | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;(92850) | &nbsp;&nbsp;(92850) |
| &nbsp;&nbsp;Balance, March 31, 2025 | &nbsp;&nbsp;2458590 | &nbsp;&nbsp;$246 | &nbsp;&nbsp;<br> $125456 | &nbsp;&nbsp;$(5866382) | &nbsp;&nbsp;$(5740680) |

---

**For the Three-month Period Ended March 31, 2026** 

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | &nbsp;&nbsp;Common Stock | &nbsp;&nbsp;Common Stock | &nbsp;&nbsp;Additional Paid-In Capital | &nbsp;&nbsp;Accumulated Deficit | &nbsp;&nbsp;Total |
|  | &nbsp;&nbsp;Shares | &nbsp;&nbsp;Amount | &nbsp;&nbsp;Additional Paid-In Capital | &nbsp;&nbsp;Accumulated Deficit | &nbsp;&nbsp;Total |
| &nbsp;&nbsp;Balance, December 31, 2025 | &nbsp;&nbsp;2458590 | &nbsp;&nbsp;$246 | &nbsp;&nbsp;$125456 | &nbsp;&nbsp;$(6197822) | &nbsp;&nbsp;$(6072120) |
| &nbsp;&nbsp;Net loss for the three month period ended March 31, 2026 | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;(102071) | &nbsp;&nbsp;(102071) |
| &nbsp;&nbsp;Balance, March 31, 2026 | &nbsp;&nbsp;2458590 | &nbsp;&nbsp;$246 | &nbsp;&nbsp;$125456 | &nbsp;&nbsp;$(6299893) | &nbsp;&nbsp;$(6174191) |

---

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

**ATLANTICA, INC.**

**Condensed Statements of Cash Flows (Unaudited)**

---

| | | |
|:---|:---|:---|
|  | &nbsp;&nbsp;**Three Months Ended March 31, 2026** | &nbsp;&nbsp;**Three Months Ended March 31, 2025** |
| &nbsp;&nbsp; CASH FLOWS FROM OPERATING ACTIVITIES |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net Loss | $&nbsp;&nbsp;(102071) | $&nbsp;&nbsp;(92850) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Changes in operating assets and liabilities: |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Increase in accounts payable | &nbsp;&nbsp;31796 | &nbsp;&nbsp;7631 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Increase in accrued interest | &nbsp;&nbsp;52813 | &nbsp;&nbsp;47094 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net Cash Used By Operating Activities | &nbsp;&nbsp;(17462) | &nbsp;&nbsp;(38125) |
| &nbsp;&nbsp; CASH FLOWS FROM INVESTING ACTIVITIES | &nbsp;&nbsp;- | &nbsp;&nbsp;- |
| &nbsp;&nbsp; CASH FLOWS FROM FINANCING ACTIVITIES |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Proceeds from note payable - related party | &nbsp;&nbsp;17462 | &nbsp;&nbsp;38125 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net Cash Provided by Financing Activities | &nbsp;&nbsp;17462 | &nbsp;&nbsp;38125 |
| &nbsp;&nbsp; NET INCREASE (DECREASE) IN CASH | &nbsp;&nbsp;- | &nbsp;&nbsp;- |
| &nbsp;&nbsp; CASH AT BEGINNING OF PERIOD | &nbsp;&nbsp;- | &nbsp;&nbsp;- |
| &nbsp;&nbsp; CASH AT END OF PERIOD | $&nbsp;&nbsp;- | $&nbsp;&nbsp;- |
| &nbsp;&nbsp; CASH PAID FOR: |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Interest | $&nbsp;&nbsp;- | $&nbsp;&nbsp;- |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Taxes | $&nbsp;&nbsp;- | $&nbsp;&nbsp;- |

---

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

**ATLANTICA, INC.**

**Notes to Condensed Unaudited Financial Statements**

**March 31, 2026**

NOTE 1 - BASIS OF PRESENTATION

This summary of significant accounting policies of Atlantica, Inc. (the "Company") is presented to assist in understanding the Company's financial statements. The financial statements and notes are representations of the Company's management, which is responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America and have been consistently applied in the preparation of the financial statements. All adjustments which are necessary for a fair statement of the results for interim periods have been included.

The accompanying unaudited financial statements reflect all adjustments, consisting of only normal recurring items, which, in the opinion of management, are necessary for a fair statement of the results of operations for the periods shown and are not necessarily indicative of the results to be expected for the full year ending December 31, 2026. These unaudited financial statements should be read in conjunction with the financial statements and related notes included in the Company's Annual Report on Form 10-K for the year ended December 31, 2025.

a. Organization and Business Activities

The financial statements presented are those of Atlantica, Inc. The Company was incorporated in the State of Utah on March 3, 1938. The Company name at that time was Red Hills Mining Company. On February 5, 1953, the Company changed its name to Allied Oil and Minerals Company. On January 8, 1971, the Company changed its name to Community Equities Corporation. On March 26, 1996, the Company changed its name to Atlantica, Inc.

We have had no material business operations since March 7, 1997. The Company's only activity since that time has consisted of taking actions necessary to restore and preserve its good standing in the State of Utah. The Company presently has no significant assets. The Company intends to continue to seek out the acquisition of assets, property or a business that may be beneficial to the Company and its stockholders. In considering whether to complete any such acquisition, the Board of Directors will make the final determination and the approval of stockholders will not be sought unless required by applicable law, the articles of incorporation or bylaws of the Company or contract.

b. Accounting Method

The Company's financial statements are prepared using the accrual method of accounting. The Company has elected a December 31 year-end.

c. Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and 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.

d. Cash and Cash Equivalents

The Company considers all highly liquid investments with original maturities at the date of purchase of three months or less to be cash equivalents.

e. Recent Accounting Pronouncements

In November 2023, the FASB issued Accounting Standards Update No. 2023-07, *Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures*, ("ASU 2023-07"). The Company adopted this standard for the year ended December 31, 2024. ASU 2023-07 establishes standards for companies to report in their financial statements information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise for which separate financial information is available that is regularly evaluated by the Company's chief operating decision maker ("CODM") in deciding how to allocate resources and assess performance.

We manage our Company as one reportable segment at the entity level which aligns with how the CODM reviews and manages the business. The Company has no assets or current operations and is listed as a Shell Company. The Company's CODM has been identified as the Chief Executive Officer, who reviews the expenses to assess financial performance.

For single reportable segment-level financial information, see attached financial statements.

The Company has reviewed all other recently issued, but not yet adopted, accounting standards in order to determine their effects, if any, on its results of operation, financial position or cash flows. Based on that review, the Company believes that none of these pronouncements will have a significant effect on its financial statements.

**ATLANTICA, INC.**

**Notes to Condensed Unaudited Financial Statements**

**March 31, 2026**

NOTE 2 - GOING CONCERN

The Company's financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not established revenues sufficient to cover its operating costs. The Company is seeking to acquire, or merge with, an existing operating company.

The Company does not have significant assets, nor has it established operations and has accumulated losses since inception. These factors raise substantial doubt about the Company's ability to continue as a going concern. It is the intent of the Company to seek a merger with an existing, well-capitalized operating company. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

The Company is relying on Mirabella Holdings, LLC ("Mirabella"), our majority shareholder, to pay all of our operating and other expenses until we can complete a reorganization or merger. While Mirabella currently pays the Company's limited operating and other expenses, on the Company's behalf, Mirabella is not obligated to pay any of those expenses and the Company can provide no assurance that Mirabella will continue to pay any of those expenses in the future. Mirabella paid $17,462 in expenses for the Company during the three months ended March 31, 2026. Currently, any such loans that may be provided to us from time to time by Mirabella are made pursuant to a demand promissory note that has been issued by us to Mirabella, which loans are unsecured, payable on demand and bear interest at a rate of 10% per annum, compounded quarterly. See the description of that demand promissory note contained in Part III, Item 13 of our Annual Report on Form 10-K for the year ended December 31, 2008, and a copy of that note included in Part IV, Item 15 of that Report.

NOTE 3 - COMMITMENTS AND CONTINGENCIES

Contingencies -The Company has not been active for several years. Management believes that there are no unrecorded valid outstanding liabilities from prior operations. If a creditor were to come forward and claim a liability, the Company has committed to contest the claim to the fullest extent of the law. Due to various statutes of limitations and because of the likelihood that such an old liability would not still be valid no amount has been accrued in these financial statements for any such contingencies.

NOTE 4 – COMMON STOCK

The Company did not issue any shares of capital stock during the nine month period ended March 31, 2026 and 2025.

NOTE 5 - LOSS PER SHARE

The following data shows the amounts used in computing loss per share for the periods presented:

---

| | | |
|:---|:---|:---|
|  | &nbsp;&nbsp;For the Three Months Ended March 31, 2026 | &nbsp;&nbsp;For the Three Months Ended March 31, 2025 |
| Loss available to common shareholders (numerator) | $&nbsp;&nbsp;(102071) | $&nbsp;&nbsp;(92850) |
| Weighted average number of common shares outstanding during the period used in loss per share (denominator) | &nbsp;&nbsp;2458590 | &nbsp;&nbsp;2458590 |
| Basic loss per share | $&nbsp;&nbsp;(0.04) | $&nbsp;&nbsp;(0.04) |

---

Dilutive loss per share was not presented as the Company had no common equivalent shares for all periods presented that would affect the computation of diluted loss per share.

**ATLANTICA, INC.**

**Notes to Condensed Unaudited Financial Statements**

**March 31, 2026**

NOTE 6 - RELATED PARTY TRANSACTIONS

Mirabella paid expenses of $17,462 during the three months ended March 31, 2026 that were recorded as an additional loan from shareholders, which loans totaled $829,659 at March 31, 2026. In comparison Mirabella paid $38,125 during the three months ended March 31, 2025. The interest expense related to the outstanding loans was $52,813 for the three months ended March 31, 2026, and $47,094 for the three months ended March 31, 2025 and total accrued interest as of March 31, 2026 and December 31, 2025 was $1,377,417 and $1,324,604, respectively. The loans are evidenced by a promissory note, are unsecured, are due on demand and accrue interest at the rate of 10% per annum, compounded quarterly. No payments of principal or interest were made during the quarter ended March 31, 2026. The note was issued by the Company on April 29, 2009 and covers all loans made by Mirabella to the Company since November 6, 2007, as well as any such loans that may be made by Mirabella in the future. A copy of the note was filed as an exhibit to our Annual Report on Form 10-K for the year ended December 31, 2008; see Part IV, Item 15 of that Report.

On April 29, 2009, the Company entered into a management services agreement (the "Management Services Agreement") with Richland, Gordon & Company ("Richland"), a private investment firm beneficially owned by Alan D. Gordon, the Company's President and Chief Executive Officer and one of the Company's directors. Pursuant to the Management Services Agreement, Richland provides certain financial and management consulting services to the Company, including, among other things, advice regarding the Company's operations, identification of potential businesses for the Company to acquire or other suitable business combinations for the Company, and advice regarding the Company's general preparation for its initial acquisition, other business combination or financing transaction that may occur in the future.

The Management Services Agreement has a term of ten years and provides for the Company to pay to Richland an annual management fee equal to the greater of (i) $120,000 or (ii) 5% of the Company's consolidated EBITDA (as defined in the agreement). The management fee is payable in quarterly installments in arrears, on April 15, July 15, October 15 and January 15 of each year, with respect to the immediately preceding calendar quarter, equal to the greater of (i) $30,000 or (ii) 5% of the Company's consolidated EBITDA for the immediately preceding calendar quarter, with such payments commencing July 15, 2009 and covering services provided by Richland during the period from January 1, 2008 (prior to the date of the agreement) and continuing through the quarter ended March 31, 2026; however, the management fees accrue and are not initially payable to Richland until the Company's completion of its initial acquisition or financing that occurs subsequent to the date of the agreement. Accordingly, we accrued management fees payable to Richland totaling $30,000 during the quarters ended March 31, 2026 and 2025, which fees, along with any other management fees that may subsequently accrue, are due and payable to Richland if and when such an acquisition or financing is completed by the Company.

The Management Services Agreement also provides for the Company to pay a separate, cash transaction-based fee for investment banking services that Richland provides in connection with future acquisitions and financing transactions that may be completed by the Company. This transaction-based fee equals 1% of the transaction value of any acquisitions or other business combinations or debt or equity financings completed by the Company subsequent to the date of the agreement; however, the amount of the initial transaction-based fee payable to Richland is reduced by the amount of all accrued but unpaid management fees earned by Richland under the agreement. To date, no transaction-based fee has accrued or is otherwise payable by the Company to Richland.

Under the Management Services Agreement, the Company also reimburses Richland for all reasonable out-of-pocket expenses incurred by Richland in providing its services to the Company and indemnifies Richland and its agents and affiliates for any liabilities that they may incur in connection with providing these services. This expense reimbursement is payable on April 15, July 15, October 15 and January 15 of each year, with respect to expenses incurred by Richland during the immediately preceding calendar quarter. To date, no such expenses have been incurred by Richland and, accordingly, no expenses have been reimbursed by the Company to Richland and no expense reimbursement obligation has been accrued or is otherwise payable by the Company.

A copy of the Management Services Agreement was filed as an exhibit to our Annual Report on Form 10-K for the year ended December 31, 2008; see Part IV, Item 15 of that Report. A copy of the First Amendment to the Management Services Agreement, which extends the term to April 29, 2029, was filed as an exhibit to our June 30, 2018 Quarterly Report, see Part II, Item 6 of this Report.

**ATLANTICA, INC.**

**Notes to Condensed Unaudited Financial Statements**

**March 31, 2026**

NOTE 7 – SUBSEQUENT EVENTS

The Company has evaluated subsequent events pursuant to ASC Topic 855 from the balance sheet date through the date the financial statements were issued, and determined there are no other events to disclose.

**Item 2. Management's Discussions and Analysis of Financial Condition and Results of Operations.**

**Forward-looking Statements**

Statements made in this Quarterly Report, which are not purely historical, are forward-looking statements with respect to the goals, plan objectives, intentions, expectations, financial condition, results of operations, future performance and our business, including, without limitation, (i) our ability to raise capital, and (ii) statements preceded by, followed by or that include the words "may," "would," "could," "should," "expects," "projects," "anticipates," "believes," "estimates," "plans," "intends," "targets" or similar expressions.

Forward-looking statements involve inherent risks and uncertainties, and actual results may differ materially from those set forth in the forward-looking statements, depending upon a number of factors, many of which are beyond our control. These factors include, but are not limited to, the following: general economic or industry conditions; nationally and/or in the communities in which we may conduct business; changes in the interest rate environment; legislation or regulatory requirements; conditions of the securities markets; our ability to raise capital; changes in accounting principles, policies or guidelines; financial or political instability; acts of war or terrorism; and other economic, competitive, governmental, regulatory and technical factors affecting our current or potential business and related matters.

Accordingly, results actually achieved may differ materially from expected results in these statements. Forward-looking statements speak only as of the date they are made. We do not undertake, and specifically disclaim, any obligation to update any forward-looking statements to reflect events or circumstances occurring after the date of such statements.

**Plan of Operation**

Our plan of operation for the next 12 months is to: (i) consider guidelines of industries in which we may have an interest; (ii) adopt a business plan regarding engaging in the business of any selected industry; and (iii) to commence such operations through funding and/or the acquisition of a going concern engaged in any industry selected.

We are not currently engaged in any substantive business activity. In our present form, we may be deemed to be a vehicle to acquire or merge with a business or company. Regardless, the commencement of any business opportunity will be preceded by the consideration and adoption of a business plan by our Board of Directors. We do not intend to restrict our search for business opportunities to any particular business or industry, and the areas in which we will seek out business opportunities or acquisitions, reorganizations or mergers may include, but will not be limited to, the fields of high technology, manufacturing, natural resources, service, research and development, communications, transportation, insurance, brokerage, finance and all medically related fields, among others. We recognize that the number of suitable potential business ventures that may be available to our Company may be extremely limited, and may be restricted to entities who desire to avoid what such entities may deem to be the adverse factors related to an initial public offering ("IPO"). The most prevalent of these factors include substantial time requirements, legal and accounting costs, the inability to obtain an underwriter who is willing to publicly offer and sell shares, the lack of or the inability to obtain the required financial statements for such an undertaking, limitations on the amount of dilution to public investors in comparison to the stockholders of any such entities, along with other conditions or requirements imposed by various federal and state securities laws, rules and regulations and federal and state agencies that implement such laws, rules and regulations. Any of these types of transactions, regardless of the particular prospect, would require us to issue a substantial number of shares of our common stock, that could amount to as much as 95% of our outstanding securities following the completion of any such transaction; accordingly, investments in any such private enterprise, if available, would be much more favorable than any investment in our Company.

Management intends to consider a number of factors prior to making any decision as to whether to participate in any specific business endeavor, none of which may be determinative or provide any assurance of success. These may include, but will not be limited to, as applicable, an analysis of the quality of the particular entity's management personnel; the anticipated acceptability of any new products or marketing concepts that it may have; the merit of its technological changes; its present financial condition, projected growth potential and available technical, financial and managerial resources; its working capital, history of operations and future prospects; the nature of its present and expected competition; the quality and experience of its management services and the depth of its management; its potential for further research, development or exploration; risk factors specifically related to its business operations; its potential for growth, expansion and profit; the perceived public recognition or acceptance of its products, services, trademarks and name identification; and numerous other factors which are difficult, if not impossible, to properly or accurately analyze, let alone describe or identify, without referring to specific objective criteria.

Regardless, the results of operations of any specific entity may not necessarily be indicative of what may occur in the future, by reason of changing market strategies, plant or product expansion, changes in product emphasis, future management personnel and changes in innumerable other factors. Further, in the case of a new business venture or one that is in a research and development mode, the risks will be substantial, and there will be no objective criteria to examine the effectiveness or the abilities of its management or its business objectives. Also, a firm market for its products or services may yet need to be established, and with no past track record, the profitability of any such entity will be unproven and cannot be predicted with any certainty.

Our management will attempt to meet personally with management and key personnel of any entity providing any potential business opportunity afforded to our Company, visit and inspect material facilities, obtain independent analysis or verification of information provided and gathered, check references of management and key personnel and conduct other reasonably prudent measures calculated to ensure a reasonably thorough review of any particular business opportunity; however, due to time constraints of management, these activities may be limited.

We are unable to predict the time as to when and if we may actually participate in any specific business endeavor. We anticipate that proposed business ventures will be made available to us through personal contacts of directors, executive officers and principal stockholders, professional advisors, broker dealers in securities, venture capital personnel, members of the financial community and others who may present unsolicited proposals. In certain cases, we may agree to pay a finder's fee or to otherwise compensate the persons who submit a potential business endeavor in which we eventually participate. Such persons may include our directors, executive officers and beneficial owners our securities or their affiliates. In this regard, see the description of our Management Services Agreement with Richland, Gordon & Company contained in Note 6 to the Unaudited Financial Statements dated March 31, 2018 in Part I, Item 1. In this event, such fees may become a factor in negotiations regarding any potential venture and, accordingly, may present a conflict of interest for such individuals.

Substantial fees are often paid in connection with the completion of all types of acquisitions, reorganizations or mergers, ranging from a small amount to as much as $400,000 or more. These fees are usually divided among promoters or founders, after deduction of legal, accounting and other related expenses, and it is not unusual for a portion of these fees to be paid to members of management or to principal stockholders as consideration for their agreement to retire a portion of the shares of common stock owned by them. Members of management may actively negotiate or otherwise consent to the purchase of all or any portion of their common stock as a condition to, or in connection with, a proposed reorganization, merger or acquisition. It is not anticipated that any such opportunity will be afforded to other stockholders or that such other stockholders will be afforded the opportunity to approve or consent to any particular stock buy-out transaction. In the event that any such fees are paid, they may become a factor in negotiations regarding any potential acquisition or merger by our Company and, accordingly, may also present a conflict of interest for such individuals. Any of these types of fees that are paid in shares of our common stock will also be subject to the resale limitations embodied in Rule 144 that prohibit, among other requirements, the public resale of these shares until 12 months after the filing of the Form 10 information with the SEC. We have no present arrangements or understandings respecting any of these types of fees or opportunities, other than pursuant to our management services agreement with Richland, Gordon & Company. See the description of our management services agreement with Richland contained in our Annual Report on Form 10-K for the year ended December 31, 2008, and a copy of that agreement included in Part IV, Item 15 of that Report, with respect to, among other things, certain cash fees that may be payable by us to Richland in connection with future financings and business combinations by us.

**Results of Operations**

<u>Three Months Ended March 31, 2026 Compared to Three Months Ended March 31, 2025</u>

The Company had no operations during the quarterly period ended March 31, 2026, nor do we have operations as of the date of this filing. General and administrative expenses were $49,258 for the quarterly period ended March 31, 2026, compared to $45,756 for the quarterly period ended March 31, 2025. General and administrative expenses for the three months ended March 31, 2026 and 2025 were comprised mainly of accounting, management and legal fees. We had a net loss of $102,071 for the quarterly period ended March 31, 2026, compared to a net loss of $92,850 for the quarterly period ended March 31, 2025.

**Liquidity**

We have no current cash resources.

During the next 12 months, our only foreseeable cash requirements will relate to maintaining our good standing in the State of Utah and preparing and filing all required reports under the securities laws. We do not have any cash reserves to pay for our administrative expenses for the next 12 months, which include $1,759,906 in accrued legal fees related to a potential acquisition by the Company. In the event that additional funding is required in order to keep us in good standing and current in our reporting obligations, we expect to raise such funding through additional loans from our principal shareholder.

**Item 3. Quantitative and Qualitative Disclosures About Market Risk.** 

Not required.

**Item 4. Controls and Procedures.** 

**Evaluation of disclosure controls and procedures** 

Our management, with the participation of our chief executive officer and chief financial officer, evaluated the effectiveness of our disclosure controls and procedures as defined in Rule 13a-15(e) under the Exchange Act as of the end of the period covered by this Quarterly Report on Form 10-Q. In designing and evaluating the disclosure controls and procedures, our management recognized that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives. In addition, the design of disclosure controls and procedures must reflect the fact that there are resource constraints and that management is required to apply its judgment in evaluating the benefits of possible controls and procedures relative to their costs. The design of any disclosure controls and procedures also is based in part upon certain assumptions about the likelihood of future events and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions.

Based on that evaluation, our chief executive officer and chief financial officer concluded that, as of March 31, 2026, our disclosure controls and procedures were, subject to the limitations noted above, effective to provide reasonable assurance that information we are required to disclose in reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in Securities and Exchange Commission rules, regulations and forms, and that such information is accumulated and communicated to our management, including our chief executive officer and chief financial officer, as appropriate, to allow timely decisions regarding required disclosure.

**Changes in internal control over financial reporting** 

Our management, with the participation of the chief executive officer and chief financial officer, has concluded there were no significant changes in our internal controls over financial reporting that occurred during our last quarter that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

**PART II - OTHER INFORMATION**

**Item 1. Legal Proceedings.** 

None; not applicable.

**Item 1A. Risk Factors.**

Not required.

**Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.** 

None; not applicable.

**Item 3. Defaults Upon Senior Securities.**

None; not applicable.

**Item 4. Mine Safety Disclosures.** 

None, not applicable.

**Item 5. Other Information.** 

During the quarter ended March 31, 2026, none of the Company's directors or executive officers adopted, modified or terminated any contract, instruction or written plan for the purchase or sale of Company securities that was intended to satisfy the affirmative defense conditions of Rule 10b5-1(c) or any "non-Rule 10b5-1 trading arrangement," as defined in Item 408 of Regulation S-K.

**Item 6. Exhibits.** 

**Exhibit No.** &nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp; **Identification of Exhibit**

---

| | |
|:---|:---|
| [31.1](ex31-1.htm) | Certification Pursuant to Section 302 of the Sarbanes-Oxley Act provided by Alan D. Gordon, President, Chief Executive Officer and Director |
| [31.2](ex31-2.htm) | Certification Pursuant to Section 302 of the Sarbanes-Oxley Act provided by Shelley Goff, Secretary, Chief Financial Officer and Principal Accounting Officer |
| [32.1](ex32.htm) | Certification Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 provided by Alan D. Gordon, President, Chief Executive Officer and Director, and Shelley Goff, Secretary, Chief Financial Officer and Principal Accounting Officer |
| 101.INS | XBRL Instance Document |
| 101.PRE | XBRL Taxonomy Extension Presentation Linkbase |
| 101.LAB | XBRL Taxonomy Extension Label Linkbase |
| 101.DEF | XBRL Taxonomy Extension Definition Linkbase |
| 101.CAL | XBRL Taxonomy Extension Calculation Linkbase |
| 101.SCH | XBRL Taxonomy Extension Schema |

---

**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

**ATLANTICA, INC.** 

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;*Date:* | &nbsp;&nbsp;*May 4, 2026* | &nbsp;&nbsp;*By:* | &nbsp;&nbsp;*/s/Alan D. Gordon* |
|  |  |  | &nbsp;&nbsp;*President, Chief Executive Officer, and Director* |
| &nbsp;&nbsp;*Date:* | &nbsp;&nbsp;*May 4, 2026* | &nbsp;&nbsp;*By:* | &nbsp;&nbsp;*/s/Shelley Goff* |
|  |  |  | &nbsp;&nbsp;*Secretary, Chief Financial Officer and Principal Accounting Officer* |

---

## Ex-31

**Exhibit 31.1** 

**CERTIFICATION PURSUANT TO** 

**SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002** 

I, Alan D. Gordon, certify that:

1. I have reviewed this Quarterly Report on Form 10-Q of Atlantica, Inc.;

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 other certifying officer(s) 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 Rule 13a-15(f) and 15d-15(f)) for the Registrant and have:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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(s) 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);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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:* | *May 4, 2026* | *By:* | */s/Alan D. Gordon* |
|  |  |  | *Alan D. Gordon, President, Chief Executive Officer and Director* |

---

## Ex-31

**Exhibit 31.2**

**CERTIFICATION PURSUANT TO** 

**SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002** 

I, Shelley Goff, certify that:

1. I have reviewed this Quarterly Report on Form 10-Q of Atlantica, Inc.;

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 other certifying officer(s) 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 Rule 13a-15(f) and 15d-15(f)) for the Registrant and have:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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(s) 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);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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:* | *May 4, 2026* | *By:* | */s/Shelley Goff* |
|  |  |  | *Shelley Goff, Secretary, Chief Financial Officer and Principal Accounting Officer* |

---

## Ex-32

**Exhibit 32.1** 

**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 of Atlantica, Inc. (the "Registrant") on Form 10-Q for the period ending March 31, 2026, as filed with the Securities and Exchange Commission on the date hereof (the "Quarterly Report"), we, Alan D. Gordon, President and Chief Executive Officer, and Shelley Goff, Secretary, Chief Financial Officer and Principal Accounting Officer of the Registrant, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The Quarterly 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 Quarterly Report fairly presents, in all material respects, the financial condition and result of operations of the Registrant.

---

| | | | |
|:---|:---|:---|:---|
| *Date:* | *May 4, 2026* | *By:* | */s/Alan D. Gordon* |
|  |  |  | *Alan D. Gordon, President, Chief Executive Officer and Director* |

---

---

| | | | |
|:---|:---|:---|:---|
| *Date:* | *May 4, 2026* | *By:* | */s/Shelley Goff* |
|  |  |  | *Shelley Goff, Secretary, Chief Financial Officer and Principal Accounting Officer* |

---