# EDGAR Filing Document

**Accession Number:** 0002008027
**File Stem:** 0001477932-26-003197
**Filing Date:** 2026-5
**Character Count:** 33480
**Document Hash:** 2712ede8ddaf20d738aec0f9024622d2
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001477932-26-003197.hdr.sgml**: 20260515

**ACCESSION NUMBER**: 0001477932-26-003197

**CONFORMED SUBMISSION TYPE**: 10-Q

**PUBLIC DOCUMENT COUNT**: 31

**CONFORMED PERIOD OF REPORT**: 20251031

**FILED AS OF DATE**: 20260515

**DATE AS OF CHANGE**: 20260515

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Calor Del Sol Inc.
- **CENTRAL INDEX KEY:** 0002008027
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-APPAREL & ACCESSORY STORES [5600]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 882580763
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 0630

**FILING VALUES:**
- **FORM TYPE:** 10-Q
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 333-280138
- **FILM NUMBER:** 26985376

**BUSINESS ADDRESS:**
- **STREET 1:** 1400 112TH AVE. SE, SUITE 100
- **CITY:** BELLEVUE
- **STATE:** WA
- **ZIP:** 98004
- **BUSINESS PHONE:** 800-941-4814

**MAIL ADDRESS:**
- **STREET 1:** 1400 112TH AVE. SE, SUITE 100
- **CITY:** BELLEVUE
- **STATE:** WA
- **ZIP:** 98004

?xml version='1.0' encoding='ASCII'? calor_10q.htm

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 10-Q**

**☒&nbsp;&nbsp;&nbsp;&nbsp; QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**

For the quarterly period ended October 31, 2025

<u>Commission File Number 333-290138</u>

---

| |
|:---|
| **CALOR DEL SOL INC.** |
| (Exact name of registrant as specified in it's charter) |

---

---

| | |
|:---|:---|
| **Nevada** | **88-2580763** |
| (State or other jurisdiction of<br>incorporation or organization) | (I.R.S. Employer<br>Identification No.) |

---

<u>**1400 112th Avenue, SE., Suite 100, Bellevue, WA. 98004**</u>

(Address of principal executive offices)(Zip Code)

<u>**1-800-641-4814**</u>

(Registrant's telephone number, including area code)

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&nbsp;&nbsp;&nbsp;&nbsp; ☒ 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&nbsp;&nbsp;&nbsp;&nbsp; ☒ No

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer", "smaller reporting company", and "emerging growth company in Rule 12b-2 of the Exchange Act.

---

| | | | |
|:---|:---|:---|:---|
| Large accelerated filer | ☐ | Accelerated filer | ☐ |
| Non-accelerated filer | ☒ | Smaller reporting company | ☒ |
|  |  | Emerging growth company | ☐ |

---

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

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

As of May 15, 2026, there were 4,000,000 shares of common stock issued and outstanding.

**TABLE of CONTENTS**

---

| | | |
|:---|:---|:---|
| **[PART I—FINANCIAL INFORMATION](#p1)** | **[PART I—FINANCIAL INFORMATION](#p1)** | **3** |
| Item 1. | Financial Statements. | 3 |
| [Item 2.](#it2) | [Management's Discussion and Analysis of Financial Condition and Results of Operations.](#it2) | 10 |
| [Item 3.](#it3) | [Quantitative and Qualitative Disclosures About Market Risk.](#it3) | 11 |
| [Item 4.](#it4) | [Controls and Procedures.](#it4) | 11 |
| **[PART II—OTHER INFORMATION](#p2)** | **[PART II—OTHER INFORMATION](#p2)** | **12** |
| [Item 1.](#i1) | [Legal Proceedings.](#i1) | 12 |
| [Item 1A.](#i1a) | [Risk Factors.](#i1a) | 12 |
| [Item 2.](#i2) | [Unregistered Sales of Securities and Use of Proceeds.](#i2) | 12 |
| [Item 3.](#i3) | [Defaults Upon Senior Securities.](#i3) | 12 |
| [Item 4.](#i4) | [Mine Safety Disclosures.](#i4) | 12 |
| [Item 5.](#i5) | [Other Information.](#i5) | 12 |
| [Item 6.](#i6) | [Exhibits.](#i6) | 13 |

---

---

| |
|:---|
| 2 |
| *[**Table of Contents**](#toc)* |

---

**PART I—FINANCIAL INFORMATION**

**CALOR DEL SOL INC.**

**FINANCIAL STATEMENTS**

**(Unaudited)**

**October 31, 2025**

---

| | |
|:---|:---|
| **[BALANCE SHEET](#bs)** | 4 |
| **[STATEMENT OF OPERATIONS](#so)** | 5 |
| **[STATEMENT OF STOCKHOLDER'S DEFICIT](#sse)** | 6 |
| **[STATEMENT OF CASH FLOWS](#cs)** | 7 |
| **[NOTES TO FINANCIAL STATEMENTS](#note)** | 8 |

---

---

| |
|:---|
| 3 |
| *[**Table of Contents**](#toc1)* |

---

**CALOR DEL SOL INC.**

**BALANCE SHEET**

---

| | | |
|:---|:---|:---|
|  | October 31,<br>2025 | April 30,<br>2025 |
|  | (Unaudited) |  |
| **<u>ASSETS</u>** | **<u>ASSETS</u>** | **<u>ASSETS</u>** |
| **CURRENT ASSETS** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Cash | $- | $157 |
| **TOTAL CURRENT ASSETS** | $- | $157 |
| **<u>LIABILITIES AND STOCKHOLDER'S DEFICIT</u>** | **<u>LIABILITIES AND STOCKHOLDER'S DEFICIT</u>** | **<u>LIABILITIES AND STOCKHOLDER'S DEFICIT</u>** |
| **CURRENT LIABILITIES** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Accounts payable | $1500 | $2384 |
| &nbsp;&nbsp;&nbsp;&nbsp;Bank overdraft | 113 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Due to related party (Note 4) | 54739 | 38471 |
| **TOTAL CURRENT LIABILITIES** | 56352 | 40855 |
| **COMMITMENTS AND CONTINGENCIES STOCKHOLDER'S EQUITY/(DEFICIT)** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Common stock |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Authorized |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;200,000,000 shares of common stock, $0.001 par value, |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Issued and outstanding |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4,000,000 shares of common stock | 4000 | 4000 |
| &nbsp;&nbsp;&nbsp;&nbsp;Accumulated deficit | (60352) | (44698) |
| **TOTAL STOCKHOLDER'S (DEFICIT)** | (56352) | (40698) |
| **TOTAL LIABILITIES AND STOCKHOLDER'S (DEFICIT)** | $- | $157 |

---

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

---

| |
|:---|
| 4 |
| *[**Table of Contents**](#toc1)* |

---

**CALOR DEL SOL INC.**

**STATEMENT OF OPERATIONS**

**(Unaudited)**

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | Three months<br>ended<br>October 31,<br>2025 | Three months<br>ended<br>October 31,<br>2024 | Six months<br>ended<br>October 31,<br>2025 | Six months<br>ended<br>October 31,<br>2024 |
| **REVENUES** | $- | $- | $- | $- |
| **EXPENSES** |  |  |  |  |
| Office and General | 4316 | 4558 | 15564 | 13721 |
| **TOTAL EXPENSES** | (4316) | (4558) | (15564) | (13721) |
| **NET LOSS** | $(4316) | $(4558) | $(15564) | $(13721) |
| **LOSS PER COMMON SHARE – BASIC AND DILUTED (CONTINUING OPERATIONS)** | $(0.00) | $(0.00) | $(0.00) | $(0.00) |
| **WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING – BASIC AND DILUTED** | 4000000 | 4000000 | 4000000 | 4000000 |

---

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

---

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| 5 |
| *[**Table of Contents**](#toc1)* |

---

**CALOR DEL SOLINC.**

**STATEMENT OF STOCKHOLDER'S (DEFICIT)**

**For the Six-month period ended October 31, 2025**

**(Unaudited)**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | Common Stock | Common Stock | | | |
|  | Number of<br>shares | Amount | Additional <br>Paid-in<br>Capital |<br>Accumulated<br>Deficit |<br>Total |
| Balance April 30, 2025 | 4000000 | $4000 | $- | $(44698) | $(40698) |
| Net loss for the period ended July 31, 2025 | - | - | - | (11338) | (11338) |
| Balance, July 31, 2025 | 4000000 | $4000 | $- | $(56036) | $(52036) |
| Net loss for the period ended October 31, 2025 | - | - | - | (4316) | (4316) |
| Balance, October 31, 2025 | 4000000 | $4000 | $- | $(60352) | $(56352) |

---

**CONDENDED STATEMENTS OF STOCKHOLDERS' EQUITY/(DEFICIT)**

**For the Six-month period ended October 31, 2024**

 **(Unaudited)**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | Common Stock | Common Stock | | | |
|  | Number of<br>shares | Amount | Additional <br>Paid-in<br>Capital |<br>Accumulated<br>Deficit |<br>Total |
| Balance April 30, 2024 | 4000000 | $4000 | $- | $(24132) | $(20132) |
| Net loss for the period ended July 31, 2024 | - | - | - | (9164) | (9164) |
| Balance, July 31, 2024 | 4000000 | $4000 | $- | $(33296) | $(29296) |
| Net loss for the period ended October 31, 2024 |  |  |  | (4558) | (4558) |
| Balance, October 31, 2024 | 4000000 | $4000 | $- | $(37854) | $(33854) |

---

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

---

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|:---|
| 6 |
| *[**Table of Contents**](#toc1)* |

---

**CALOR DEL SOL INC.**

**STATEMENT OF CASH FLOWS**

**(Unaudited)**

---

| | | |
|:---|:---|:---|
|  | Six months<br>ended<br>October 31,<br>2025 | Six months<br>ended<br>October 31,<br>2024 |
| **CASH FLOWS FROM OPERATING ACTIVITIES** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Net loss for the period | $(15654) | $(13721) |
| &nbsp;&nbsp;&nbsp;&nbsp;Adjustments to reconcile net loss to net cash used in operating activities |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accounts payable | (884) | (2384) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Bank account overdraft | 113 | - |
| &nbsp;&nbsp;&nbsp;&nbsp;Changes in operating assets and liabilities |  |  |
| **NET CASH USED IN OPERATING ACTIVITIES** | (16425) | (16105) |
| **CASH FLOWS FROM INVESTING ACTIVITIES** | - | - |
| **CASH FLOWS FROM FINANCING ACTIVITIES** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Proceeds on sale of common stock |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Proceeds from related parties | 16268 | 15762 |
| **NET CASH PROVIDED BY FINANCING ACTIVITIES** | 16268 | 15762 |
| **NET INCREASE IN CASH**  | (157) | (343) |
| **CASH, BEGINNING OF PERIOD** | 157 | 578 |
| **CASH, END OF PERIOD** | $- | $233 |
| **SUPPLEMENTAL CASH FLOW INFORMATION AND NONCASH INVESTING AND FINANCING ACTIVITIES:** |  |  |
| Cash paid during the period for: |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Interest | $- | $- |
| &nbsp;&nbsp;&nbsp;&nbsp;Income taxes | $- | $- |

---

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

---

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|:---|
| 7 |
| *[**Table of Contents**](#toc1)* |

---

**NOTE 1 – NATURE OF OPERATIONS AND BASIS OF PRESENTATION**<br>

Calor Del Sol Inc., was incorporated in the State of Nevada as a for-profit Company on May 24, 2022 and established a fiscal year end of April 30. Calor Del Sol Inc. is an emerging growth stage company which intends to manufacture and sell beautiful, functional and multiuse lingerie items that can be worn as undergarments or as clothing. We currently have no product to sell, but we intend to create items made of quality material meant to last and keep their original integrity. The items will consist of a wide range of neutral toned basics with material and fabrics that will be wrinkle and stain resistant, easy to wash and no dry cleaning necessary.

**Going concern**

To date the Company has generated no revenues from its business operations and has incurred operating losses since inception of $60,352. As at October 31, 2025, the Company has a working capital deficit of $56,352. The Company will require additional funding to meet its ongoing obligations and to fund anticipated operating losses. The ability of the Company to continue as a going concern is dependent on raising capital to fund its initial business plan and ultimately to attain profitable operations. Accordingly, these factors raise substantial doubt as to the Company's ability to continue as a going concern. The Company intends to continue to fund its business by way of private placements and advances from related parties as may be required. As of October 31, 2025, the Company has issued 4,000,000 founders shares at $0.001 per share for net proceeds of $4,000 to the Company. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.

**NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES**<br>

**Basis of Presentation**

The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles for financial information and with the instructions to Form 10-Q. They do not include all information and footnotes required by United States generally accepted accounting principles for complete financial statements. However, except as disclosed herein, there has been no material changes in the information disclosed in the notes to the financial statements for the fiscal year ended April 30, 2025 included in the Company's S-1 filed with the Securities and Exchange Commission. The unaudited financial statements should be read in conjunction with those financial statements included in the Form S-1. 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 six months ended October 31, 2025 are not necessarily indicative of the results that may be expected for the year ending April 30, 2026.

**Use of Estimates and Assumptions**

Preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain 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 period. Accordingly, actual results could differ from those estimates.

**Commitments and Contingencies**

On May 3, 2025 the Company signed a lease for office space in Bellevue, Washington. The new term of the lease is for one year at $98 per month.

**Cash and Cash Equivalents**

For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents.

**Fair Value of Financial Instruments**

The carrying amount of the Company's financial assets and liabilities approximates their fair values due to their short-term maturities.

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| 8 |
| *[**Table of Contents**](#toc1)* |

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**Loss per Common Share**

The basic loss per share is calculated by dividing the Company's net loss available to common shareholders by the weighted average number of common shares during the year. The diluted loss per share is calculated by dividing the Company's net loss available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. Diluted loss per share is the same as basic loss per share due to the lack of dilutive items in the Company. As of October 31, 2025, there were no common stock equivalents outstanding.

**Income Taxes**

The Company follows the liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax balances and tax loss carry-forwards. Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment or substantive enactment.

**Stock-based Compensation**

The Company follows ASC 718-10, "Stock Compensation", which addresses the accounting for transactions in which an entity exchanges its equity instruments for goods or services, with a primary focus on transactions in which an entity obtains employee services in share-based payment transactions. ASC 718-10 is a revision to SFAS No. 123, "Accounting for Stock-Based Compensation," and supersedes Accounting Principles Board ("APB") Opinion No. 25, "Accounting for Stock Issued to Employees," and its related implementation guidance. ASC 718-10 requires measurement of the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). Incremental compensation costs arising from subsequent modifications of awards after the grant date must be recognized. The Company has not adopted a stock option plan and has not granted any stock options. As at October 31, 2025 the Company had not adopted a stock option plan nor had it granted any stock options. Accordingly, no stock-based compensation has been recorded to date.

**Recent Accounting Pronouncements**

The Company does not expect the adoption of any recent accounting pronouncements to have a material impact on its financial statements.

**NOTE 3 – COMMON STOCK**<br>

The Company's capitalization is 200,000,000 common shares with a par value of $0.001 per share. No preferred shares have been authorized or issued.

On October 6, 2022, the Company issued 4,000,000 common shares at $0.001 per share to the sole director and President of the Company. The Company received net proceeds of $4,000 in payment of the shares.

**NOTE 4 – RELATED PARTY TRANSACTIONS**<br>

During the period ended October 31, 2025 the Company received cash advances from its CEO of $600. Additionally, the CEO paid expenses of $15,668 on behalf of the Company. Total amount owed to the CEO as of October 31, 2025 is $54,739. The amounts due to related party are unsecured and non- interest-bearing with no set terms of repayment.

On October 6, 2022, the Company issued 4,000,000 common shares at $0.001 per share to the sole director and President of the Company. The Company received net proceeds of $4,000 in payment of the shares.

**NOTE 5 – SUBSEQUENT EVENTS**<br>

The Company has evaluated subsequent events through January 23, 2026 which is the date the financial statements were available to be issued. The Company has determined that there are no events to disclose.

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| *[**Table of Contents**](#toc)* |

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

This section of this Form 10-Q includes a number of forward-looking statements that reflect our current views with respect to future events and financial performance. Forward-looking statements are often identified by words like believe, expect, estimate, anticipate, intend, project and similar expressions, or words which, by their nature, refer to future events. You should not place undue certainty on these forward-looking statements. These forward-looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from our predictions.

**Results of Operations**

For the three-month periods ended October 31, 2025 and 2024, we had no revenue. Expenses for the three-month period ended October 31, 2025 totaled $4,316 resulting in a net loss of $4,316. The net loss for the three-month period ended October 31, 2025 is a result of general and administrative expense of $4,316, comprised of and professional fees of $3,850 comprised primarily of accounting fees; and rent of $294; and telephone expenses of $81; and bank service charges of $91. Expenses for the comparative three-month period ended October 31, 2024 is a result of general and administrative expenses totaling $4,558 resulting in a net loss of $4,558 comprised of professional fees of $4,225 comprised primarily of accounting of $3,850 and legal fees of $375; rent expenses of $261; Telephone expenses of $42 and bank services charges of $30. The decrease in expenses between the three months ended October 31, 2025 and 2024 was primarily due to an in legal fees.

For the six-month periods ended October 31, 2025 and 2024, we had no revenue. Expenses for the six-month period ended October 31, 2025 totaled $15,654 resulting in a net loss of $15,654. The net loss for the six-month period ended October 31, 2025 is a result of general and administrative expense of $15,654, comprised of filing fees of $432; and professional fees of $13,718 comprised primarily of accounting fees; Rent expenses of $577; State Agent fees of $286; Telephone expenses of $137; office expenses of $292 and bank service charges of $212. Expenses for the comparative six-month period ended October 31, 2024 is a result of general and administrative expenses totaling $13,722 resulting in a net loss of $13,722 comprised of filing fees of $1,288; professional fees of $11,525 comprised primarily of accounting fees; rent expenses of $512; office expenses of $192; telephone expenses of $84 and bank services charges of $120. The increase in expenses between the six-months ended October 31, 2025 and 2024 was primarily due to an increase in accounting fees.

**Capital Resources and Liquidity**

No substantial revenues are anticipated until we have implemented our plan of operations. With the exception of cash advances from our former and current Officer and Director, we have no other source for funding the Company at this time. We must raise cash to implement our strategy and stay in business.

As of October 31, 2025, we had $nil in cash as compared to $157 in cash at April 30, 2025. The funds available to the Company will not be sufficient to fund the planned operations of the Company and maintain operations. As of October 31, 2025, the Company's sole officer and director, Mr. Alejandro Hernandez, has loaned the Company $54,739 and he has indicated he is willing to make additional financial commitments if required to maintain the operating status of the Company, in the form of a non-secured loan for the next twelve months if no other funds are obtained by the Company, but the total amount that he is willing to invest has not yet been determined and there is no contract or written agreement in place. The balance due is unsecured and non-interest-bearing with no set terms of repayment.

Since our inception of May 22, 2024 we currently have no product to sell, but we intend to create items made of quality material meant to last and keep their original integrity. The items will consist of a wide range of neutral toned basics with material and fabrics that will be wrinkle and stain resistant, easy to wash and no dry cleaning necessary.

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**Off-balance sheet arrangements**

Other than the situation described in the section titled Capital Recourses and Liquidity, the company has no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect or change on the Company's financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors. The term "off-balance sheet arrangement" generally means any transaction, agreement or other contractual arrangement to which an entity unconsolidated with the Company is a party, under which the Company has (i) any obligation arising under a guarantee contract, derivative instrument or variable interest; or (ii) a retained or contingent interest in assets transferred to such entity or similar arrangement that serves as credit, liquidity or market risk support for such assets.

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

We are a smaller reporting company as defined by Rule 12b-2 of the Exchange Act and are not required to provide the information required under this item.

**Item 4. Controls and Procedures.**

***Disclosure Controls and Procedures***

Disclosure controls and procedures are controls and other procedures that are designed to ensure that information required to be disclosed in our reports filed or submitted under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported, within the time period specified in the SEC's rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed in our reports filed or submitted under the Securities Exchange Act of 1934 is accumulated and communicated to management including our principal executive officer and principal financial officer as appropriate, to allow timely decisions regarding required disclosure.

As of the end of the period covered by this report (the "Evaluation Date"), the Company carried out an evaluation, under the supervision and with the participation of the Company's Principal Executive Officer and Principal Financial Officer (the "Certifying Officers") of the effectiveness of the design and operation of the Company's *disclosure controls and procedures* (as defined in rules 13a-15(e) and 15d-15(e)) under the *Exchange Act.* Based on that evaluation, the Certifying Officers have concluded that, as of the Evaluation Date, the disclosure controls and procedures in place were not effective to ensure that information required to be disclosed by us in reports that we file or submit under the *Exchange Act*, is recorded, processed, summarized and reported on a timely basis in accordance with applicable rules and regulations as a result of material weaknesses disclosed in our annual report on Form S-1 filed with the SEC on October 31, 2025.

***Changes in Internal Control Over Financial Reporting***

There were no changes in our internal control over financial reporting (as defined in Rule 13a-15(f) or 15d-15(f)) during the quarter ended October 31, 2025 that have materially affected, or are reasonably likely to materially affect, our internal controls over financial reporting.

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**PART II—OTHER INFORMATION**

**Item 1. Legal Proceedings.**

Currently we are not involved in any pending litigation or legal proceeding.

**Item 1A. Risk Factors.**

We are a smaller reporting company as defined by Rule 12b-2 of the Exchange Act and are not required to provide the information required under this item.

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

None

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

None

**Item 4. Mine Safety Disclosures.** 

N/A

**Item 5. Other Information.**

The Company became effective December 9, 2025.

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**Item 6. Exhibits.**

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| | |
|:---|:---|
| [31.1](calor_ex311.htm) | [Rule 13(a)-14(a)/15(d)-14(a) Certification of Chief Executive Officer](calor_ex311.htm) |
| [31.2](calor_ex311.htm) | [Rule 13(a)-14(a)/15(d)-14(a) Certification of Chief Financial Officer \*](calor_ex311.htm) |
| [32.1](calor_ex321.htm) | [Section 1350 Certification of Chief Executive Officer](calor_ex321.htm) |
| [32.2](calor_ex321.htm) | [Section 1350 Certification of Chief Financial Officer \*\*](calor_ex321.htm) |
| 101\* | Interactive Data File |
| 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.DEF  | INLINE XBRL Taxonomy Extension Definition Linkbase Document  |
| 101.LAB  | INLINE XBRL Taxonomy Extension Labels Linkbase Document  |
| 101.PRE  | INLINE XBRL Taxonomy Extension Presentation Linkbase Document  |
| 104  | Cover Page Interactive Data File (formatted as inline XBRL and contained in Exhibit 101).  |

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\* Included in Exhibit 31.1

\*\* Included in Exhibit 32.1

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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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| | | |
|:---|:---|:---|
|  | **Calor Del Sol Inc.**<br>(Registrant) | **Calor Del Sol Inc.**<br>(Registrant) |
| Date: May 15, 2026 | By: | */s/ Alejandro Hernandez* |
|  |  | Alejandro Hernandez<br>President and Director<br>Principal and Executive Officer<br>Principal Financial Officer<br>Principal Accounting Officer |

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## Exhibit 31.1

**EXHIBIT 31.1**

CERTIFICATIONS

I, Alejandro Hernandez, certify that:

1. I have reviewed this quarterly report of Calor Del Sol 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. I am 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 the Exchange Act Rules 13a-15(f) and 15d – 15(f)) for the registrant and have:

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

b) Designed such internal controls and procedures, or caused such disclosure controls and procedures 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 registrants 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 registrants internal control over financial reporting that occurred during the registrants most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. 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 equivalent functions):

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

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

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| |
|:---|
| */s/ Alejandro Hernandez* |
| Alejandro Henandez<br> President, Secretary, Principal Executive Officer,<br> Principal Financial Officer and Director |
| Date: May 15, 2026 |

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## Exhibit 32.1

**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 on Form 10-Q for the period ended October 31, 2025 of Calor Del Sol Inc., a Nevada corporation (the "Company"), as filed with the Securities and Exchange Commission on the date hereof (the "Transition Report"), I, Alejandro Hernandez, President and Chief Financial Officer of the Company certify, pursuant to 18 U.S.C. Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

1. The Quarterly Report fully complies with the requirements of Section 13(a) or15(d) of the Securities and Exchange Act of 1934, as amended; and

2. The information contained in this Quarterly Report fairly presents, in all material respects, the financial condition and results of operation of the Company.

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| |
|:---|
| */s/ Alejandro Hernandez* |
| Alejandro Hernandez<br> President, Secretary, Principal Executive Officer,<br> Principal Financial Officer and Director |
| Date: May 15, 2026 |

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