# EDGAR Filing Document

**Accession Number:** 0002097953
**File Stem:** 0002097953-25-000002
**Filing Date:** 2025-12
**Character Count:** 229924
**Document Hash:** d7815398248f25d1e5c5154f161b4783
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0002097953-25-000002.hdr.sgml**: 20251216

**ACCESSION NUMBER**: 0002097953-25-000002

**CONFORMED SUBMISSION TYPE**: S-1

**PUBLIC DOCUMENT COUNT**: 17

**FILED AS OF DATE**: 20251216

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Mira Qon Corp
- **CENTRAL INDEX KEY:** 0002097953

**ORGANIZATION NAME:**
- **EIN:** 384359188
- **STATE OF INCORPORATION:** WY
- **FISCAL YEAR END:** 0831

**FILING VALUES:**
- **FORM TYPE:** S-1
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-292161
- **FILM NUMBER:** 251574051

**BUSINESS ADDRESS:**
- **STREET 1:** 11312 E 44TH ST
- **CITY:** KANSAS CITY
- **STATE:** MO
- **ZIP:** 64133
- **BUSINESS PHONE:** 18634857243

**MAIL ADDRESS:**
- **STREET 1:** 11312 E 44TH ST
- **CITY:** KANSAS CITY
- **STATE:** MO
- **ZIP:** 64133

**UNITED STATES<br> SECURITIES AND EXCHANGE COMMISSION**

Washington, D.C. 20549

**FORM S-1**

**REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933**

**MIRA QON CORPORATION** 

(Exact name of registrant as specified in its charter)

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| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**Wyoming** | &nbsp;&nbsp;**38-4359188** | &nbsp;&nbsp;**7374** |
| &nbsp;&nbsp;(State or Other Jurisdiction of Incorporation or Organization) | &nbsp;&nbsp;IRS Employer Identification Number | &nbsp;&nbsp;Primary Standard Industrial Classification Code Number |

---

**Cruz Membreno Lauro Roldan**

**11312 E 44th St Unit #120** 

**Kansas City, MO 64133**

**Tel. + 18634857243**

**Email: admin@miraqon.com**

(Address, including zip code, and telephone number,

including area code, of registrant's principal executive offices)

BizFilings

8020 Excelsior Dr #200, Madison, WI 53717<br> **Tel.** 1-800-981-7183<br> **Email:** info@BizFilings.com

(Name, address, including zip code, and telephone number,

including area code, of agent for service)

Approximate date of commencement of proposed sale to the public: **As soon as practicable after this Registration Statement becomes effective.**

If any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933, please check the following box: X

If this form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering: ̈

If this form is a post-effective registration statement filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering: ̈

If this form is a post-effective registration statement filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering: ̈

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

Large accelerated filer ̈

Accelerated filer ̈

Non-accelerated filer ̈

Smaller reporting company X

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 7(a)(2)(B) of the Securities Act. X

**CALCULATION OF REGISTRATION FEE**

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| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;Securities to be Registered | Amount To Be Registered (1) | &nbsp;&nbsp;Offering Price Per Share | &nbsp;&nbsp;Aggregate Offering Price | &nbsp;&nbsp;Registration Fee |
| &nbsp;&nbsp;Common Stock | &nbsp;&nbsp;4500000 | &nbsp;&nbsp;0.0225 | &nbsp;&nbsp;101250 | &nbsp;&nbsp; $16\* |

---

(1) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(a) of the Securities Act.

\*- Amount of registration fee was previously paid

**The registrant hereby amends this registration statement on such date or dates as may be necessary to delay its effective date until the registrant shall file a further amendment which specifically states that this registration statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act of 1933, or until the registration statement shall become effective on such date as the Commission, acting pursuant to Section 8(a), may determine.**

**PROSPECTUS** 

THE INFORMATION IN THIS PROSPECTUS IS NOT COMPLETE AND MAY BE CHANGED. THESE SECURITIES MAY NOT BE SOLD UNTIL THE REGISTRATION STATEMENT FILED WITH THE SECURITIES AND EXCHANGE COMMISSION IS EFFECTIVE. THIS PROSPECTUS IS NOT AN OFFER TO SELL THESE SECURITIES AND IT IS NOT SOLICITING AN OFFER TO BUY THESE SECURITIES IN ANY STATE WHERE THE OFFER OR SALE IS NOT PERMITTED.

PROSPECTUS (Subject to Completion)

Dated December 16, 2025

**MIRA QON CORPORATION<br> 4,500,000 SHARES OF COMMON STOCK $0.0225 PER SHARE** 

Mira Qon Corporation is launching its initial offering of common stock, and no public market currently exists for the securities being offered. We are offering for sale a total of 4,500,000 shares of common stock at a fixed price of $0.0225 per share. There is no minimum requirement for the number of shares to be sold in order for the offering to proceed. Proceeds from the sale of the shares will be used to fund the prescribed stages of our business development. We have not made any arrangements to place funds received from share subscriptions in an escrow, trust or similar account.

We are offering up to 4,500,000 shares of common stock for sale on a self-underwritten, best-efforts basis. The offering is subject to market and other conditions, and there can be no assurance as to whether or when the offering may be completed, or as to the actual size or terms of the offering. This Prospectus will permit our sole officer and Director to sell 4,500,000 shares directly to the public, with no commission or other remuneration payable to them for any shares they may sell. In offering the securities on our behalf, they will rely on the safe harbor from broker-dealer registration set out in Rule 3a4-1 under the Securities and Exchange Act of 1934. The shares will be offered at a fixed price of $0.0225 per share for a period of two hundred eighty (280) days from the effective date of this prospectus. The offering shall terminate on the earlier of (i) when the offering period ends (280 days from the effective date of this prospectus), (ii) the date when the sale of all 4,500,000 shares is completed, (iii) when our sole Director decides that it is in the best interest of the Company to terminate the offering prior the completion of the sale of all 4,500,000 shares registered under the Registration Statement of which this Prospectus is part.

As of the date of this filing, our Director, Cruz Membreno Lauro Roldan owns, in aggregate, common stock representing 100% of the outstanding shares of our common stock. While he continues to control 100% of the voting power in our Company, Cruz Membreno Lauro Roldan will have effective control over the Company therefore we might be deemed "controlled Company". The shares owned by our Director, as identified in this registration statement, are not being offered for resale under this registration.

If no shares are sold following this offering, Cruz Membreno Lauro Roldan will continue to hold 100% of the shares issued. If all 4,500,000 shares are sold, Cruz Membreno Lauro Roldan will

hold 40% of the stock. There has been no market for our securities and a public market may never develop, or, if any market does develop, it may not be sustained. Our common stock is not traded on any exchange or on the over-the-counter market. After the effective date of the registration statement relating to this prospectus, the Company will intend to apply to be traded on OTCQB, or OTCQX markets. We hope to have a market maker file an application with the Financial Industry Regulatory Authority ("FINRA") for our common stock to be eligible for trading on the OTCQB or OTCQX. To be eligible for quotation, issuers must remain current in their quarterly and annual filings with the SEC. If we are not able to pay the expenses associated with our reporting obligations, we will not be able to apply for quotation on the OTCQB or OTCQX. We do not yet have a market maker who has agreed to file such application. There can be no assurance that our common stock will ever be quoted on a stock exchange or a quotation service or that any market for our stock will develop.

We are an "emerging growth company" as defined in the Jumpstart Our Business Startups Act ("JOBS Act").

**Investing in our securities involves a high degree of risk. You should review carefully the risks and uncertainties described in the section titled "*Risk Factors*" beginning on page 10 of this prospectus, and under similar headings in any amendments or supplements to this prospectus.**

Neither the Securities and Exchange Commission nor any state securities commission has approved or disapproved of these securities or passed upon the accuracy or adequacy of this prospectus. Any representation to the contrary is deemed a criminal offense.

SUBJECT TO COMPLETION, DATED DECEMBER 16, 2025

**TABLE OF CONTENTS**

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| | |
|:---|:---|
| &nbsp;&nbsp;PROSPECTUS SUMMARY | &nbsp;&nbsp;6 |
| &nbsp;&nbsp;THE OFFERING | &nbsp;&nbsp;9 |
| &nbsp;&nbsp;RISK FACTORS | &nbsp;&nbsp;10 |
| &nbsp;&nbsp;USE OF PROCEEDS | &nbsp;&nbsp;19 |
| &nbsp;&nbsp;DETERMINATION OF OFFERING PRICE | &nbsp;&nbsp;21 |
| &nbsp;&nbsp;DILUTION | &nbsp;&nbsp;22 |
| &nbsp;&nbsp;MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION | &nbsp;&nbsp; <br> 22 |
| &nbsp;&nbsp;DESCRIPTION OF BUSINESS | &nbsp;&nbsp;26 |
| &nbsp;&nbsp;LEGAL PROCEEDINGS | &nbsp;&nbsp;31 |
| &nbsp;&nbsp;DIRECTOR, EXECUTIVE OFFICER, PROMOTER AND CONTROL PERSON | &nbsp;&nbsp; <br> 32 |
| &nbsp;&nbsp;EXECUTIVE COMPENSATION | &nbsp;&nbsp;34 |
| &nbsp;&nbsp;CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS | &nbsp;&nbsp;34 |
| &nbsp;&nbsp;SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT | &nbsp;&nbsp; <br> 35 |
| &nbsp;&nbsp;PLAN OF DISTRIBUTION | &nbsp;&nbsp;35 |
| &nbsp;&nbsp;DESCRIPTION OF SECURITIES | &nbsp;&nbsp;38 |
| &nbsp;&nbsp;INDEMNIFICATION | &nbsp;&nbsp;39 |
| &nbsp;&nbsp;INTERESTS OF NAMED EXPERTS AND COUNSEL | &nbsp;&nbsp;39 |
| &nbsp;&nbsp;EXPERTS | &nbsp;&nbsp;39 |
| &nbsp;&nbsp;AVAILABLE INFORMATION | &nbsp;&nbsp;40 |
| &nbsp;&nbsp;CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE | &nbsp;&nbsp; <br> 40 |
| &nbsp;&nbsp;INDEX TO THE FINANCIAL STATEMENTS | &nbsp;&nbsp;41 |

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WE HAVE NOT AUTHORIZED ANY DEALER, SALESPERSON OR OTHER PERSON TO GIVE ANY INFORMATION OR REPRESENT ANYTHING NOT CONTAINED IN THIS PROSPECTUS. YOU SHOULD NOT RELY ON ANY UNAUTHORIZED INFORMATION. THIS PROSPECTUS IS NOT AN OFFER TO SELL OR BUY ANY SHARES IN ANY STATE OR OTHER JURISDICTION IN WHICH IT IS UNLAWFUL. THE INFORMATION IN THIS PROSPECTUS IS CURRENT AS OF THE DATE ON THE COVER. YOU SHOULD RELY ONLY ON THE INFORMATION CONTAINED IN THIS PROSPECTUS.

**A CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS** 

This prospectus contains forward-looking statements which relate to future events or our future financial performance. In some cases, you can identify forward-looking statements by terminology such as "should," "anticipates," "believes," "continues," "estimates," "expects," "may," "plans," "predicts," "potential" or the negative of these terms or other comparable terminology. These statements are only predictions and involve known and unknown risks, uncertainties and other factors, including the risks in the section entitled "Risk Factors," that may cause our industry's actual results, levels of activity, performance or achievements to be materially different from any future results, levels of activity, performance or achievements expressed or implied by these forward-looking statements.

While these forward-looking statements, and any assumptions upon which they are based, are made in good faith and reflect our current judgment regarding the direction of our business, actual results will almost always vary, sometimes materially, from any estimates, predictions, projections, assumptions or other future performance suggested herein. Except as required by applicable law, including the securities laws of the United States, we do not intend to update any of the forward-looking statements to conform these statements to actual results.

**PROSPECTUS SUMMARY**

*This summary provides a brief overview of key information found in this prospectus. It is essential to note that this summary does not encompass all the necessary details for making an informed investment decision. Prior to making any investment choices, it is imperative that you thoroughly review the complete contents of this prospectus, including sections such as "Risk Factors," "Description of Business," "Management's Discussion and Analysis of Financial Condition and Results of Operations," and our consolidated financial statements. Your investment decision should be based on a comprehensive understanding of all disclosed information within this prospectus. Unless the context otherwise requires, we use the terms "we", "us," "our," "Company," "Mira Qon," and "corporation" in this prospectus to refer to Mira Qon Corporation, a Wyoming incorporated entity. To refer to Company's website, we use the terms "website", "service".*

As of the current date, our common stock is not publicly traded, and there is no guarantee that a trading market will be established in the future or sustained if it does develop. We have not authorized anyone to provide information other than what is presented in this prospectus, and it is important not to rely on any unauthorized sources. We are not making an offer to sell these securities in any jurisdiction where it is prohibited. This document should only be used in jurisdictions where the sale of these securities is legal.

The information provided in this prospectus is accurate only as of the date indicated on the front page, regardless of the delivery date or any subsequent sale of our common stock. Since the date on the front page, there may have been changes to our business, financial condition, and results of operations. We urge you to carefully read this prospectus before deciding whether to invest in any of the common stock being offered.

Under U.S. federal securities legislation, our common stock will be "penny stock". Penny stock is any equity that has a market price of less than $5.00 per share, subject to certain exceptions. For any transaction involving a penny stock, unless exempt, the rules require that a broker or dealer approve a potential investor's account for transactions in penny stocks, and the broker or dealer

receive from the investor a written agreement to the transaction, setting forth the identity and quantity of the penny stock to be purchased. In order to approve an investor's account for transactions in penny stocks, the broker or dealer must obtain financial information and investment experience objectives of the person, and make a reasonable determination that the transactions in penny stocks are suitable for that person and the person has sufficient knowledge and experience in financial matters to be capable of evaluating the risks of transactions in penny stocks. The broker or dealer must also deliver, prior to any transaction in a penny stock, a disclosure schedule prepared by the Commission relating to the penny stock market, which, in highlight form sets forth the basis on which the broker or dealer made the suitability determination. Brokers may be less willing to execute transactions in securities subject to the "penny stock" rules. This may make it more difficult for investors to dispose of our common stock and cause a decline in the market value of our stock. Disclosure also has to be made about the risks of investing in penny stocks in both public offerings and in secondary trading and about the commissions payable to both the broker-dealer and the registered representative, current quotations for the securities and the rights and remedies available to an investor in cases of fraud in penny stock transactions. Finally, monthly statements have to be sent disclosing recent price information for the penny stock held in the account and information on the limited market in penny stocks.

**MIRA QON CORPORATION**

Mira Qon Corporation is a development-stage technology company incorporated in Wyoming on June 16, 2025. The Company will develop an online service providing real-time pricing information for construction materials across the United States. Mira Qon is designed to serve contractors, developers, architects, procurement teams, and software developers by delivering accurate, up-to-date material cost data by state and ZIP code.

At the time of this filing, the Company's website is operational as an informational resource (accessible at https://miraqon.com). The core application programming interface ("API") that will provide real-time pricing data has not yet been launched commercially.

Mira Qon is a newly established service, currently operating an informational website while the full API for real-time construction materials pricing is under development. Our service will be designed to provide contractors, developers, architects, and procurement teams with accurate, state-specific pricing data for construction materials, enabling more informed budgeting and procurement decisions.

As part of our future development plan, we will continue enhancing our online service by introducing new features, improving data precision, and expanding its analytical capabilities. We will grow the database to include more than 2,000 construction materials, implement dynamic seasonal pricing models that reflect real-time supply and demand shifts, and develop advanced predictive analytics to forecast material costs based on regional construction activity and broader market trends. In addition, we will focus on creating new digital solutions that complement and strengthen our ecosystem, ensuring sustained innovation and long-term growth.

The service will also include an easy-to-use API that connects with other business tools like ERP systems, CRM platforms, and estimating software. This lets clients access real-time material costs right in their workflows, making project planning and buying materials faster and simpler.

Mira Qon aims to serve a diverse user base including construction companies, real estate developers, software developers, architects, and e-commerce procurement platforms. Our tiered subscription model and enterprise-level solutions will ensure accessibility for smaller clients while providing scalable options for large-scale organizations.

By leveraging advanced technology, continuously expanding our data coverage, and prioritizing user convenience, Mira Qon is positioned to offer an unparalleled experience in the construction materials pricing market.

**Employees** 

We are a development stage Company and currently have no employees. Our board of directors consists of Cruz Membreno Lauro Roldan, who also serves as our President, Treasurer, Secretary, Principal Executive, Financial and Accounting Officer.

**Implications of Being an Emerging Growth Company**

We are an emerging growth company, as defined in the Jumpstart Our Business Startups Act of 2012, as amended, and therefore we intend to take advantage of certain exemptions from various public Company reporting requirements, including not being required to have our internal control over financial reporting audited by our independent registered public accounting firm pursuant to Section 404(b) of the Sarbanes-Oxley Act of 2002, reduced disclosure obligations regarding executive compensation in this prospectus, our periodic reports and our proxy statements and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and any golden parachute payments not previously approved. We will remain an emerging growth company until the earliest of (i) the last day of the fiscal year in which the market value of our Common Stock that is held by non-affiliates equals or exceeds $700 million as of the end of that year's second fiscal quarter, (ii) the last day of the fiscal year in which we have total annual gross revenue of $1.235 billion or more during such fiscal year (as indexed for inflation), (iii) the date on which we have issued more than $1.00 billion in non-convertible debt in the prior three-year period.

We are not a "shell Company" within the meaning of Rule 405, promulgated pursuant to the Securities Act, because we have developed business plan and real business operations.

**Corporate information**

Mira Qon Corporation is a US-based Company incorporated in the state of Wyoming on June 16, 2025. Our primary registration address at 11312 E 44th St Unit #120 Kansas City, MO 64133, and we can be reached via phone at + 18634857243.

**Our Web-site**

Our website is located at https://miraqon.com.

Mira Qon Corporation is currently in the developmental stage, focusing on the development, and marketing of the service. To carry out our business plan, we require a minimum of $25,313 over the next twelve months as detailed in our Plan of Operations. The net proceeds from this offering will be used for business operations. While we expect to generate revenues within the first year of completing this offering, there is no guarantee that we will generate any revenue within the first twelve months or ever. Without a minimum funding of $25,313 our business may fail.

In addition, we may require additional financing after the twelve-month period. Our independent registered public accounting firm has expressed doubt regarding our ability to continue as a going concern. As of the date of this prospectus, our common stock is not publicly traded, and there is no assurance that a trading market will develop. The Company is offering its shares publicly to raise funds for business development and increase the probability of commercial success.

**THE OFFERING** 

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| | |
|:---|:---|
| &nbsp;&nbsp;**The Offering** | &nbsp;&nbsp;*This is a self-underwritten, direct primary offering with no minimum purchase requirement.* |
| &nbsp;&nbsp;**The Issuer:** | &nbsp;&nbsp;*Mira Qon Corporation* |
| &nbsp;&nbsp;**Securities Being Offered:** | &nbsp;&nbsp;***4,500,000 shares of common stock.*** |
| &nbsp;&nbsp;**Price Per Share:** | &nbsp;&nbsp;*$0.0225* |
| &nbsp;&nbsp;**Duration of the Offering:** | &nbsp;&nbsp;*We are offering up to 4,500,000 shares of common stock for sale on a self-underwritten, best-efforts basis. The shares will be offered for a period of two hundred eighty (280) days from the effective date of this prospectus. The offering shall terminate on the earlier of (i) when the offering period ends (280 days from the effective date of this prospectus), (ii) the date when the sale of all 4,500,000 shares is completed, (iii) when the Board of Directors decides that it is in the best interest of the Company to terminate the offering prior the completion of the sale of all 4,500,000 shares registered under the Registration Statement of which this Prospectus is part.* |
| &nbsp;&nbsp;**Gross Proceeds** | &nbsp;&nbsp;*$101250* |
| &nbsp;&nbsp;**Securities Issued and Outstanding:** | &nbsp;&nbsp;*There are 3,000,000 shares of common stock issued and outstanding as of the date of this prospectus, held by our Director, Cruz Membreno Lauro Roldan. The shares are not being offered for resale under this registration.* |
| &nbsp;&nbsp;**Subscriptions** | &nbsp;&nbsp;*All subscriptions once accepted by us are irrevocable.* |
| &nbsp;&nbsp;**Registration Costs** | &nbsp;&nbsp;*We estimate our total offering registration costs to be approximately $10,000.* |
| &nbsp;&nbsp;**Risk Factors** | &nbsp;&nbsp;*See "Risk Factors" and the other information in this prospectus for a discussion of the factors you should consider before deciding to invest in shares of our common stock.* |

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**SUMMARY FINANCIAL INFORMATION** 

The tables and information below are derived from our audited financial statements.

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| | |
|:---|:---|
| &nbsp;&nbsp;**Financial Summary** | &nbsp;&nbsp; August 31, 2025<br> **($)** |
| &nbsp;&nbsp;Cash and Deposits | &nbsp;&nbsp;830 |
| &nbsp;&nbsp;Total Assets | &nbsp;&nbsp;33155 |
| &nbsp;&nbsp;Total Liabilities | &nbsp;&nbsp;24369 |
| &nbsp;&nbsp;Total Stockholder's Equity | &nbsp;&nbsp;8786 |

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| | |
|:---|:---|
| &nbsp;&nbsp;**Statement of Operations** | &nbsp;&nbsp; Year ended<br> August 31, 2025<br> **($)** |
| &nbsp;&nbsp;Total Income | &nbsp;&nbsp;- |
| &nbsp;&nbsp;COGS | &nbsp;&nbsp;- |
| &nbsp;&nbsp;Total Expenses | &nbsp;&nbsp;214 |
| &nbsp;&nbsp;Net Loss for the Period | &nbsp;&nbsp;(214) |
| &nbsp;&nbsp;Net Loss per Share | &nbsp;&nbsp;(0.00) |

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**RISK FACTORS** 

An investment in our common stock involves a high degree of risk. This section includes all of the known material risks in the offering. You should carefully consider the risks described below and the other information in this prospectus before investing in our common stock. If any of the following risks occur, our business, operating results and financial condition could be seriously harmed. The trading price of our common stock, when and if we trade at a later date, could decline due to any of these risks, and you may lose all or part of your investment.

*Risks relating to our business*

*We are a development stage Company and have commenced limited operations in our business. We anticipate incurring substantial operating losses for the foreseeable future.*

We were incorporated on June 16, 2025 and have initiated limited business operations. Accordingly, we have no way to assess the probability of our business attaining success. Potential investors should be aware of the typical challenges encountered by new companies and the high failure rate of such enterprises. The likelihood of success must be considered in light of the problems, expenses, difficulties, complications and delays encountered in connection with the operations that we plan to undertake. These potential problems include, but are not limited to, unforeseen problems relating to the ability to generate sufficient cash flow to operate our business, and additional costs and expenses that may exceed current estimates. We anticipate a rise in operating expenses without substantial revenue generation. We expect to incur significant losses in the near future. We recognize that if the effectiveness of our business plan is not forthcoming, we may be unable to continue business operations. There is no history upon which to base any assumption as to the likelihood that we will prove successful. If we are unsuccessful in addressing these risks, our business will most likely fail.

*We are dependent upon the funds to be raised in this offering to continue our business, the proceeds of which may be insufficient to achieve revenues and profitable operations. We may need to obtain additional financing.*

Our current operating funds are less than necessary to complete our intended operations in the construction data technology business. We need the proceeds from this offering to start our operations as described in the "Plan of Operation" section of this prospectus. As of this date, we have no revenues and just recently started our operation. As of today, we haven't experienced any users. The proceeds of this offering may not be sufficient for us to achieve additional revenues and profitable operations. We may need additional funds to achieve a sustainable sales level where ongoing operations can be funded out of revenues. Our Director Cruz Membreno Lauro Roldan has agreed to give us an interest-free loan with a duration of five years, as indicated by the agreement closed between Cruz Membreno Lauro Roldan and Mira Qon Corporation, which is recorded as Exhibit 10.1 to the Registration Statement of which this Prospectus forms a part.

We require a minimum funding of approximately $25,313 to conduct our proposed operations for a period of one year. If we are not able to raise this amount, or if we experience a shortage of funds prior to funding we may utilize funds from Cruz Membreno Lauro Roldan, our sole officer and Director, who has formally agreed to advance funds to allow us to pay for fees payable in connection with the filing of this registration statement and operation expenses. After one year we may need additional financing. If we do not generate any revenue, we may need a minimum of $10,000 of additional funding to pay for ongoing SEC filing requirements. Even if we generate revenue such revenue may be insufficient to cover our ongoing SEC filing requirements so we may need to seek additional financing to cover those costs. We do not currently have any arrangements for additional financing.

If we are successful in raising the funds from this offering, we plan to continue our operations in the tattoo industry. We cannot provide investors with any assurance that we will be able to raise sufficient funds to continue our business plan according to our plan of operations.

*We have not earned revenue to date and our ability continue our operations is dependent on our ability to raise financing. Our independent registered public accountant has expressed substantial doubt about our ability to continue as a going concern.*

We have no revenues as of this date. Our future is dependent upon our ability to obtain financing and upon future profitable operations in the construction data technology business. Further, the finances required to fully develop our plan cannot be predicted with any certainty and may exceed any estimates we set forth. These factors raise a doubt that we will be able to continue as a going concern. If we fail to raise sufficient capital when needed, our Director Cruz Membreno Lauro Roldan has agreed to give us an interest-free loan for 5 years, as indicated by the agreement closed between Cruz Membreno Lauro Roldan and Mira Qon Corporation, which is recorded as Exhibit 10.1 to the Registration Statement of which this Prospectus forms a part. Otherwise, we will not be able to complete our business plan. As a result, we may have to liquidate our business and you may lose your investment. You should consider this risk when determining if an investment in Mira Qon Corporation is suitable.

*If we are deemed a "shell Company", the Company's shareholders may not be able to rely on the provisions of rule 144 for resale of their shares until certain conditions are met.*

A "shell company" is generally defined as a company with no or nominal operations and either no or nominal assets or assets consisting solely of cash and cash equivalents. While we are not classified as a "shell company" under Rule 405 of the Securities Act and Rule 12b-2 of the Exchange Act, the characteristics of our business and limited market history may impact the liquidity of our shares in the secondary market. This could pose challenges for shareholders seeking to readily liquidate their investment.

Shareholders may encounter significant restrictions and limitations when attempting to sell their shares in the public market. Under Rule 144, shareholders must meet certain requirements, including a holding period of at least six months, compliance with certain public information standards, and limitations on the quantity of securities that can be sold within a three-month period.

The inability to rely on Rule 144 for resale of their shares may restrict our shareholders' ability to liquidate their investment and could negatively impact the liquidity and marketability of our shares. It may also affect our capacity to attract potential investors or obtain financing, as the absence of an available resale exemption could make our shares less desirable in the secondary market.

*We have limited business, development, sales and marketing experience in our industry.* 

We have not garnered any customers and have not generated revenues to date. While we have plans for marketing our business, there can be no assurance that such efforts will be successful. There can be no assurance that our proposed business will gain wide acceptance in its target market or that we will be able to effectively market our service in the construction materials industry. We are entirely dependent on the services of our board of directors.

*We may have limited abilities to compete against our competitors.*

The market for construction materials data and analytics is highly competitive and rapidly evolving. We compete with established industry players, technology startups, and other providers of construction cost information and procurement tools. Many of our competitors have greater financial, technical, marketing, and operational resources than we do, which may allow them to respond more quickly to technological innovations, customer demands, or market changes. Our limited operating history and smaller scale may restrict our ability to compete effectively, and we may be unable to attract or retain clients at the same rate as our competitors. As a result, our business, financial condition, and results of operations could be materially and adversely affected.

*Our operations may be disrupted by technological challenges or failures in our API service and database.* 

The development, deployment, and maintenance of our API service and underlying database involve complex technological processes. Errors, interruptions, delays, or failures in our systems could occur due to software bugs, hardware malfunctions, network issues, or other technical problems. Such disruptions may result in delays in delivering services to clients, loss of business opportunities, reputational harm, or potential legal liability. Additionally, because our service relies on aggregating and processing data from multiple third-party sources, any inaccuracies, inconsistencies, or delays in the underlying data could reduce the reliability and usefulness of our services, negatively affecting customer satisfaction and our ability to attract or retain clients.

*Our business may be adversely affected if our intellectual property is misappropriated, copied, or infringed upon.* 

Our competitive position depends on our proprietary software, databases, algorithms, and API service. Unauthorized use, reproduction, or misappropriation of our intellectual property could negatively affect our operations and market position. Although we plan to implement legal and technical safeguards to protect our intellectual property, these measures may not fully prevent infringement or unauthorized use. Additionally, we may face claims from third parties alleging infringement or other violations of intellectual property rights, which could result in costly litigation, potential damages, and significant distraction for management.

*The utilization of AI technologies and automated data processing may expose our business to operational errors and reputational or legal risks.* 

Our service relies on AI technologies and automated data processing to generate pricing estimates and other outputs. These systems may produce inaccurate results due to software errors, limitations in the AI models, or faulty input data. Inaccuracies or malfunctions could harm our reputation, reduce demand for our services, or give rise to legal claims. Furthermore, AI and automation technologies are evolving rapidly, and competitors may implement more advanced or effective solutions, potentially impacting our ability to maintain a competitive advantage and grow our client base.

*Risks relating to lack of demand for our products/services.*

Inadequate customer interest or a shift towards our competitors may result in lower profits. To address this challenge, we may need to allocate additional resources towards marketing efforts, including social media and other promotional channels.

*The potential inadequacy of our internal controls raises concerns about the reliability of our financial reporting, which could result in the dissemination of misleading information to the public. As a result, our stockholders could lose confidence in our financial results, which could harm our business and the market value of our common shares.*

Effective internal controls are crucial for ensuring the reliability of our financial reports and effectively preventing instances of fraud. We may in the future discover areas of our internal controls that need improvement. Section 404 of the Sarbanes-Oxley Act of 2002 will require us to continue to evaluate and to report on our internal controls over financial reporting. We cannot be certain that we will be successful in continuing to maintain adequate control over our financial reporting and financial processes. Furthermore, if our business grows, the complexity of our internal controls will increase, demanding significantly greater resources to uphold their effectiveness. Additionally, any material weakness or significant deficiency would require management to devote significant time and incur significant expense to remediate any such material weaknesses or significant deficiencies and management may not be able to address any such material weaknesses or significant deficiencies within a reasonable timeframe.

*Due to our limited recourses and financial capacity, our marketing campaign might not generate the desired level customers attraction necessary for profitable operations. If we do not achieve profitability, we may need to temporarily suspend or permanently cease our business operations.* 

As a small business with limited capital, we are compelled to restrain our marketing activities and may not be able to effectively promote our products/services to potential customers. The reduced marketing activities could result in insufficient customer attraction, thereby impacting our profitability. If we cannot operate profitably, we may have to suspend or cease operations.

*Because Cruz Membreno Lauro Roldan, our sole Director and officer, resides outside of the United States, it may be difficult for an investor to enforce any right based on U.S. federal securities laws against us and/or Mr. Cruz Membreno Lauro Roldan, or to enforce a judgment rendered by a united states court against us or Mr. Cruz Membreno Lauro Roldan.*

Cruz Membreno Lauro Roldan, our sole officer and Director, is a non-resident of the United States, resident of the Spain. Consequently, serving legal documents on Cruz Membreno Lauro Roldan within the United States and enforcing judgments against him may prove challenging, potentially hindering investors' ability to take legal action in cases of alleged rights infringement under U.S. securities laws or other matters. Additionally, even if successful in such actions, the legal framework in Spain may limit the enforceability of judgments against Cruz Membreno Lauro Roldan's assets. This may result in greater difficulty for our shareholders in safeguarding their interests through legal proceedings compared to shareholders of U.S.-based companies with domestically residing officers and directors.

*Because our sole officer and Director will own 50% of our outstanding common stock, if all the shares being offered are sold, he will make and control corporate decisions that may be disadvantageous to minority shareholders.*

If maximum-offering shares will be sold, Cruz Membreno Lauro Roldan, our sole officer and Director, will own 40 % of the outstanding shares of our common stock. Accordingly, he will have significant influence in determining the outcome of all corporate transactions or other matters, including the election of directors, mergers, consolidations and the sale of all or substantially all of our assets, and also the power to prevent or cause a change in control. We will be considered a controlled Company as long as Cruz Membreno Lauro Roldan, our sole officer and Director, owns more than 50% of our common stock.

The interests of Cruz Membreno Lauro Roldan may not align with the interests of the other stockholders and may result in corporate decisions that may be unfavorable to other shareholders.

*Key management personnel may leave the Company, which could adversely affect the ability of the Company to continue operations.*

The Company is entirely dependent on the efforts of its sole officer and Director Cruz Membreno Lauro Roldan. The Company does not have an employment agreement in place with its sole officer and Director. Their departure or the loss of any other key personnel in the future could have a material adverse effect on the business. It is uncertain whether any replacement personnel, if available, will help the Company to operate profitably. The Company does not maintain key person life insurance on its sole officer and Director.

*Limited availability of our officer and director.*

Our officer and director currently devote approximately 40 hours per week to the Company's operations. While this level of commitment is significant, it is possible that our operations could be affected if additional time is required or unforeseen circumstances limit their availability. Such limitations could result in temporary interruptions or delays in our business activities, which may affect customer acquisition, revenue generation, and the overall growth of the Company. If the Company's operations expand, our officer and director have agreed to increase their involvement as necessary to support business needs. The Company does not maintain insurance coverage and does not currently intend to obtain insurance in the future.

*Our sole officer and Director has no experience managing a public Company that is required to establish and maintain disclosure control and procedures and internal control over financial reporting.* 

We have never operated as a public Company. Cruz Membreno Lauro Roldan, our sole officer and Director has no experience managing a public Company that is required to establish and maintain disclosure controls and procedures and internal control over financial reporting. Consequently, even if our operations prove successful, our ability to thrive as a public Company may be compromised. We plan to comply with all of the various rules and regulations, which are required for a public Company that is reporting Company with the Securities and Exchange Commission. However, if we cannot operate successfully as a public Company, your investment may be materially adversely affected.

*Our president, Mr. Cruz Membreno Lauro Roldan does not have any prior experience in selling stocks, and our best effort offering does not require a minimum amount to be raised. As a result of this we may not be able to raise enough funds to start our business and investors may lose their entire investment.*

Mr. Cruz Membreno Lauro Roldan does not have any experience in selling stocks. Consequently, we may not be able to raise any funds successfully. Also, the best effort offering does not require a minimum amount to be raised. Our Director Cruz Membreno Lauro Roldan has agreed to give us an interest-free loan with a duration of five years, as indicated by the agreement closed between Cruz Membreno Lauro Roldan and Mira Qon Corporation, which is recorded as Exhibit 10.1 to the Registration Statement of which this Prospectus forms a part. The loan will be repaid to Cruz Membreno Lauro Roldan when and if the Company receives sufficient amount of the net income and its operation grows. If we are not able to raise sufficient funds, we may not be able to fund our operations as planned, and our business will suffer and your investment may be materially adversely affected. The failure to effectively conduct a best-effort offering could be the basis of your losing your entire investment in us.

*As an "emerging growth company" under the jobs act, we are permitted to rely on exemptions from certain disclosure requirements.*

We qualify as an "emerging growth company" as defined under the Securities Act of 1933, as amended (the "Securities Act"). As a result, we are permitted to, and intend to, rely on exemptions from certain disclosure requirements that are otherwise applicable to public companies. These provisions include, but are not limited to:

● being permitted to present only two years of audited financial statements and only two years of related "Management's Discussion and Analysis of Financial Condition and Results of Operations" in this prospectus;

● not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act of 2002, as amended (or the Sarbanes-Oxley Act);

● reduced disclosure obligations regarding executive compensation in our periodic reports, proxy statements and registration statements; and

● exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved.

In addition, an emerging growth company can take advantage of an extended transition period for complying with new or revised accounting standards. This provision allows an emerging growth company to delay the adoption of some accounting standards until those standards would otherwise apply to private companies. We have elected not to avail ourselves of this extended transition period. We will remain an emerging growth company until the earliest to occur of: (i) the last day of the fiscal year in which the market value of our Common Stock that is held by non-affiliates equals or exceeds $700 million as of the end of that year's second fiscal quarter, (ii) the last day of the fiscal year in which we have total annual gross revenue of $1.235 billion or more during such fiscal year (as indexed for inflation), (iii) the date on which we have issued more than $1 billion in non-convertible debt in the prior three-year period.

We have elected to take advantage of certain of the reduced disclosure obligations and may elect to take advantage of other reduced reporting requirements in future filings. As a result, the information that we provide to our stockholders may be different than the information you might receive from other public reporting companies in which you hold equity interests.

To the extent that we continue to qualify as a "smaller reporting company," as such term is defined in Rule 12b-2 under the Securities Exchange Act of 1934, as amended, after we cease to qualify as an "emerging growth company," certain of the exemptions available to us as an "emerging growth company" may continue to be available to us as a smaller reporting Company, including: (1) not being required to comply with the auditor attestation requirements of Section 404(b) of the

Sarbanes-Oxley Act; (2) scaled executive compensation disclosures; and (3) the ability to provide only two years of audited financial statements, instead of three years.

*Risks related to smaller reporting company status*

Even if we no longer qualify as an emerging growth company, we may continue to be subject to reduced disclosure requirements as a smaller reporting company. As a result, investors may receive less information than they would from public companies that are neither emerging growth companies nor smaller reporting companies, which could make it more difficult to evaluate our financial condition, results of operations, and prospects.

*We are subject to public company reporting requirements*

Upon completion of this offering, we will be required to file periodic reports with the Securities and Exchange Commission pursuant to the Securities Exchange Act of 1934 and the rules and regulations thereunder. Compliance with these reporting requirements will require management time and attention, as well as the engagement of auditors and legal counsel to prepare and review such reports.

As an emerging growth company, we intend to take advantage of certain exemptions from reporting requirements that are applicable to other public companies, including exemptions under the Sarbanes-Oxley Act and reduced disclosure obligations regarding executive compensation. We intend to rely on these exemptions until we are no longer an emerging growth company.

Even after we are no longer an emerging growth company, the reporting obligations applicable to public companies could require significant management effort and resources, which may negatively affect our ability to focus on our business operations and growth initiatives.

*Risks relating to this offering*

*Our offering is being made on a best-efforts basis with no minimum amount of shares are required to be sold for the offering to proceed.*

We are offering up to 4,500,000 shares of common stock for sale on a self-underwritten, best-efforts basis. In order to implement our business plan, we require funds from this offering. We require a minimum of $25,313 from the offering to implement your business plan. However, our offering is being made on a best-efforts basis with no minimum amount of shares required to be sold in the offering to proceed. If we are only able to raise a minimal amount of proceeds, it may hinder our ability to fully execute our business plan. In such a scenario, we may be forced to suspend or discontinue our operations, potentially resulting in a loss of your investment in our Company.

*Because the Company has arbitrarily set the offering price, you may not realize a return on your investment upon resale of your shares.*

We have established the offering price and related terms and conditions for the Company's shares at our discretion, without considering any direct connection to assets, earnings, book value, or other objective measures of value. Additionally, as the Company was formed on June 16, 2025 and has only a limited operating history and no earnings, the price of the offered shares is not based on its past earnings and no investment banker, appraiser or other independent third party has been consulted concerning the offering price for the shares or the fairness of the offering price used for the shares, as such our stockholders may not be able to receive a return on their investment when they sell their shares of common stock.

*We are selling this offering without an underwriter and may be unable to sell any shares.*

This offering is self-underwritten, that is, we are not going to engage the services of an underwriter to sell the shares; we intend to sell our shares through our President, who will receive no commissions. The Director will offer the shares to friends, relatives, acquaintances and business associates. There is no guarantee that he will be able to sell any of the shares. Unless our President is successful in selling at 50% of the 4,500,000 shares and we receive the proceeds in the amount of $50,625 of this offering, we may have to seek alternative financing to implement our business plan.

*Money raised in this offering will be immediately available to the Company and investors cannot withdraw funds once invested and will not receive a refund.*

Money raised in this offering will be immediately available to the Company and our sole officer and Director. Investors do not have the right to withdraw invested funds. Subscription payments will be paid to Mira Qon Corporation and held on our corporate bank account if the Subscription Agreements are in good order and the Company accepts the investor as an investor. Therefore, investors will not have the use or right to return of such funds, once an investment is made.

*Because we do not plan to register our common stock under the exchange act before this registration statement becomes effective, we will not be a fully reporting company*

Upon the effectiveness of this registration statement, we will be subject to the reporting requirements of Section 15(d) of the Securities Exchange Act of 1934. These requirements are more limited than those imposed on companies that register a class of securities under Section 12 of the Exchange Act. Until we file a registration statement on Form 8-A and become subject to the full reporting requirements, including the filing of current reports on Form 8-K, we won't be considered a fully reporting company, and investors may receive less information than they would from a fully reporting company. As a result, we won't be subject to the proxy rules (Section 14), short-swing profit rules (Section 16), or certain tender offer rules that apply to fully reporting companies. This means investors will have less information and fewer protections than they would with a company registered under Section 12.

Furthermore, our reporting obligations under Section 15(d) will automatically suspend if we have fewer than 300 record shareholders at the start of any fiscal year after this offering. If suspended, even less information about us would be publicly available, which could negatively impact our stock's value and liquidity.

*There is no guarantee all of the funds raised in the offering will be used as outlined in this prospectus.*

We have committed to use the proceeds raised in this offering for the uses set forth in the "Use of Proceeds" section. However, certain factors beyond our control, such as increases in certain costs, could result in the Company being forced to reduce the proceeds allocated for other uses in order to accommodate these unforeseen changes. The failure of our management to use these funds effectively could result in unfavorable returns. This could have a considerable negative impact on our financial situation and potentially cause a decline in the price of our common stock.

*Due to the lack of a trading market for our securities, you may have difficulty selling any shares you purchase in this offering.*

We are not registered on any market or public stock exchange. There is presently no demand for our common stock and no public market exists for the shares being offered in this prospectus. We plan to contact a market maker immediately following the completion of the offering and apply to have the shares quoted on the OTCQB or the OTCQX. The OTCQB and the OTCQX are regulated quotation services that display real-time quotes, last sale prices and volume information in over-the-counter securities. The OTCQB and the OTCQX are not an issuer listing services, markets or exchanges. Although there are no listing requirements to be eligible for quotation on the OTCQB or the OTCQX, issuers must remain current in their filings with the SEC or applicable regulatory authority. If we are not able to pay the expenses associated with our reporting obligations, we will not be able to apply for quotation on the OTCQB, the OTCQX or other quotation service. Market makers are not permitted to begin quotation of a security whose issuer does not meet this filing requirement. Securities already quoted on the OTCQB or the OTCQX that become delinquent in their required filings will be removed following a 30-to-60-day grace period if they do not make

their required filing during that time. We cannot guarantee that our application will be accepted or approved and our stock listed and quoted for sale. As of the date of this filing, there have been no discussions or understandings between Mira Qon Corporation and anyone acting on our behalf, with any market maker regarding participation in a future trading market for our securities. If no market is ever developed for our common stock, it may pose challenges for you to sell any shares you purchase in this offering. This could potentially result in an inability to derive any benefits from your investment or liquidate your shares without significant delays, if at all. Furthermore, if our common stock is not listed on a public trading market, its value may be difficult to determine, making it challenging, if not impossible, to resell your shares and realize any value from your investment.

*The trading in our shares will be regulated by the securities and exchange commission rule 15g-9 which established the definition of a "penny stock."*

The shares being offered are defined as a penny stock under the Securities and Exchange Act of 1934, as amended (the "Exchange Act"), and rules of the Commission. The Exchange Act and such penny stock rules generally impose additional sales practice and disclosure requirements on broker-dealers who sell our securities to persons other than certain accredited investors who are, generally, institutions with assets in excess of $3,000,000 or individuals with a net worth in excess of $1,000,000 or annual income exceeding $200,000 ($300,000 jointly with spouse), or in transactions not recommended by the broker-dealer. For transactions covered by the penny stock rules, broker-dealers are obligated to provide specific mandated disclosures in penny stock transactions. These disclosures include the actual sale or purchase price, bid and offer quotations, compensation for the broker-dealer and related individuals, as well as disclosures required by the Commission. As a result, the penny stock rules may create challenges for you in terms of reselling any shares you may acquire, and there is no guarantee of a successful resale, if it is possible at all.

*We will incur ongoing costs and expenses for sec reporting and compliance. Without revenue we may not be able to remain in compliance, making it difficult for investors to sell their shares, if at all.*

The estimated cost of this registration statement is $10,000. We will have to utilize funds from Cruz Membreno Lauro Roldan, our sole officer and Director, who has formally agreed to loan the Company funds to complete the registration process. After the effective date of this prospectus, we will be required to file annual, quarterly and current reports, or other information with the SEC as provided by the Securities Exchange Act. We plan to contact a market maker immediately following the close of the offering and apply to have the shares quoted on the OTCQB or OTCQX. To be eligible for quotation, issuers must remain current in their filings with the SEC. In order for us to remain in compliance we will require future revenues to cover the cost of these filings, which could comprise a substantial portion of our available cash resources. In the event that we are unable to generate adequate revenues to maintain compliance, it could pose challenges for you to resell any shares you may acquire, if at all. Additionally, if we are unable to meet the expenses associated with our reporting obligations, we may not be eligible to apply for quotation on the OTCQB, the OTCQX or other quotation services.

**USE OF PROCEEDS** 

Our offering is being made on a self-underwritten and "best-efforts" basis: no minimum number of shares must be sold in order for the offering to proceed. The offering price per share is $0.0225. The following table sets forth the uses of proceeds assuming the sale of 25%, 50%, 75%, and 100%, respectively, of the securities offered for sale by the Company. There is no assurance that we will raise the full $101,250 as anticipated.

**The following section outlines the intended use of funds expected to be raised through this offering over the next 12 months.**

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| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Description** | &nbsp;&nbsp;**If 25 % are sold** | &nbsp;&nbsp;**If 50 % are sold** | &nbsp;&nbsp;**If 75 % are sold** | &nbsp;&nbsp;**If 100 % are sold** |
|  | &nbsp;&nbsp;**Fees** | &nbsp;&nbsp;**Fees** | &nbsp;&nbsp;**Fees** | &nbsp;&nbsp;**Fees** |
| &nbsp;&nbsp;**# of Shares Sold** | &nbsp;&nbsp;**1125000** | &nbsp;&nbsp;**2250000** | &nbsp;&nbsp;**3375000** | &nbsp;&nbsp;**4500000** |
| &nbsp;&nbsp;**Gross proceeds** | &nbsp;&nbsp;**25312.5** | &nbsp;&nbsp;**50625.0** | &nbsp;&nbsp;**75937.5** | &nbsp;&nbsp;**101250.0** |
| &nbsp;&nbsp;SEC reporting and offering expenses | &nbsp;&nbsp;10000.0 | &nbsp;&nbsp;10000.0 | &nbsp;&nbsp;10000.0 | &nbsp;&nbsp;10000.0 |
| &nbsp;&nbsp;**Net proceeds** | &nbsp;&nbsp;**15312.5** | &nbsp;&nbsp;**40625** | &nbsp;&nbsp;**65937.5** | &nbsp;&nbsp;**91250** |
| &nbsp;&nbsp;Service Enhancement | &nbsp;&nbsp;7000.0 | &nbsp;&nbsp;13000.0 | &nbsp;&nbsp;15000.0 | &nbsp;&nbsp;28000.0 |
| &nbsp;&nbsp;API Development & Integration | &nbsp;&nbsp;6000.0 | &nbsp;&nbsp;13500.0 | &nbsp;&nbsp;24000.0 | &nbsp;&nbsp;31000.0 |
| &nbsp;&nbsp;Marketing & Customer Acquisition | &nbsp;&nbsp; - | &nbsp;&nbsp;4740.0 | &nbsp;&nbsp;9000.0 | &nbsp;&nbsp;12000.0 |
| &nbsp;&nbsp;Database Expansion & Data Acquisition | &nbsp;&nbsp; - | &nbsp;&nbsp;4740.0 | &nbsp;&nbsp;12000.0 | &nbsp;&nbsp;13000.0 |
| &nbsp;&nbsp;General & Administrative Expenses | &nbsp;&nbsp;2000.0 | &nbsp;&nbsp;4000.0 | &nbsp;&nbsp;5000.0 | &nbsp;&nbsp;6000.0 |
| &nbsp;&nbsp;Miscellaneous expenses | &nbsp;&nbsp;312.5 | &nbsp;&nbsp;645.0 | &nbsp;&nbsp;937.5 | &nbsp;&nbsp;1250.0 |
| &nbsp;&nbsp;Total | &nbsp;&nbsp;**25312.5** | &nbsp;&nbsp;**50625.0** | &nbsp;&nbsp;**75937.5** | &nbsp;&nbsp;**101250.0** |

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The above figures represent only estimated costs. If necessary, Cruz Membreno Lauro Roldan, our Director, has agreed to loan the Company funds to complete the registration process. Also, these loans would be necessary if the proceeds from this offering will not be sufficient to implement our business plan and maintain reporting status and quotation on the OTCQB/OTCQX when and if our common stocks become eligible for trading on the OTCQB/OTCQX. Cruz Membreno Lauro Roldan will not be paid any compensation or anything from the proceeds of this offering. There is no due date for the repayment of the funds advanced by Cruz Membreno Lauro Roldan. Cruz Membreno Lauro Roldan will be repaid from revenues of operations if and when we generate revenues to pay the obligation.

**DETERMINATION OF OFFERING PRICE** 

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| | | | | |
|:---|:---|:---|:---|:---|
|  | &nbsp;&nbsp; **$25,313**<br> **Offering**<br> **(25%)**  | &nbsp;&nbsp; **$50,625**<br> **Offering**<br> **(50%)** | &nbsp;&nbsp; **$75,938**<br> **Offering**<br> **(75%)** | &nbsp;&nbsp; **$101,250**<br> **Offering**<br> **(100%)** |
| &nbsp;&nbsp;Number of current shares held | &nbsp;&nbsp;3000000 | &nbsp;&nbsp;3000000 | &nbsp;&nbsp;3000000 | &nbsp;&nbsp;3000000 |
| &nbsp;&nbsp;Number of new shares issued | &nbsp;&nbsp;1125000 | &nbsp;&nbsp;2250000 | &nbsp;&nbsp;3375000 | &nbsp;&nbsp;4500000 |
| &nbsp;&nbsp;Total number of new shares held | &nbsp;&nbsp;4125000 | &nbsp;&nbsp;5250000 | &nbsp;&nbsp;6375000 | &nbsp;&nbsp;7500000 |
| &nbsp;&nbsp;The historical net tangible book value | $&nbsp;&nbsp;8786 | $&nbsp;&nbsp;8786 | $&nbsp;&nbsp;8786 | $&nbsp;&nbsp;8786 |
| &nbsp;&nbsp;Net proceeds to the Company | $&nbsp;&nbsp;15313 | $&nbsp;&nbsp;40625 | $&nbsp;&nbsp;65938 | $&nbsp;&nbsp;91250 |
| &nbsp;&nbsp;Net tangible book value after this offering | $&nbsp;&nbsp;24099 | $&nbsp;&nbsp;49411 | $&nbsp;&nbsp;74724 | $&nbsp;&nbsp;100036 |
| &nbsp;&nbsp;Assumed public offering price per share | $&nbsp;&nbsp;0.0225 | $&nbsp;&nbsp;0.0225 | $&nbsp;&nbsp;0.0225 | $&nbsp;&nbsp;0.0225 |
| &nbsp;&nbsp;Net tangible book value per share before this offering | $&nbsp;&nbsp;0.0029 | $&nbsp;&nbsp;0.0029 | $&nbsp;&nbsp;0.0029 | $&nbsp;&nbsp;0.0029 |
| &nbsp;&nbsp;Increase (Decrease) attributable to new investors | $&nbsp;&nbsp;0.0029 | $&nbsp;&nbsp;0.0065 | $&nbsp;&nbsp;0.0088 | $&nbsp;&nbsp;0.0104 |
| &nbsp;&nbsp;Net tangible book value per share after this offering | $&nbsp;&nbsp;0.0058 | $&nbsp;&nbsp;0.0094 | $&nbsp;&nbsp;0.0117 | $&nbsp;&nbsp;0.0133 |
| &nbsp;&nbsp;Dilution per share to new stockholders | $&nbsp;&nbsp;0.0167 | &nbsp;&nbsp;0.0131 | &nbsp;&nbsp;0.0108 | &nbsp;&nbsp;0.0092 |
| &nbsp;&nbsp;% dilution | &nbsp;&nbsp;74.04% | &nbsp;&nbsp;58.17% | &nbsp;&nbsp;47.91% | &nbsp;&nbsp;40.72% |
| &nbsp;&nbsp;Capital contribution by purchasers of shares | $&nbsp;&nbsp;25313 | $&nbsp;&nbsp;50625 | $&nbsp;&nbsp;75938 | $&nbsp;&nbsp;101250 |
| &nbsp;&nbsp;Capital Contribution by existing stockholders | $&nbsp;&nbsp;9000 | $&nbsp;&nbsp;9000 | $&nbsp;&nbsp;9000 | $&nbsp;&nbsp;9000 |
| &nbsp;&nbsp;Percentage capital contributions by purchasers of shares | &nbsp;&nbsp;73.77% | &nbsp;&nbsp;84.91% | &nbsp;&nbsp;89.40% | &nbsp;&nbsp;91.84% |
| &nbsp;&nbsp;Percentage capital contributions by existing stockholders | &nbsp;&nbsp;26.23% | &nbsp;&nbsp;15.09% | &nbsp;&nbsp;10.60% | &nbsp;&nbsp;8.16% |
| &nbsp;&nbsp;Current Shareholders % after offering | &nbsp;&nbsp;72.73% | &nbsp;&nbsp;57.14% | &nbsp;&nbsp;47.06% | &nbsp;&nbsp;40.00% |
| &nbsp;&nbsp;Purchasers % after offering | &nbsp;&nbsp;27.27% | &nbsp;&nbsp;42.86% | &nbsp;&nbsp;52.94% | &nbsp;&nbsp;60.00% |

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The offering price of the shares has been determined arbitrarily by us. The price does not bear any relationship to our assets, book value, earnings, or other established criteria for valuing a privately held Company. In determining the number of shares to be offered and the offering price, we took into consideration our cash on hand and the amount of money we would need to implement our business plan. Accordingly, the offering price should not be considered an indication of the actual value of the securities.

**DILUTION** 

The price of the current offering is fixed at $0.0225 per share. This price is significantly higher than the price paid by the Company's officer for common equity since the Company's inception on June 16, 2025. Cruz Membreno Lauro Roldan, the Company's Director, paid $0.003 per share for the 3,000,000 shares of common stock he purchased from the Company on August 7, 2025. The shares owned by our Director, as identified in this registration statement, are not being offered for resale under this registration.

Dilution represents the difference between the offering price and the net tangible book value per share immediately after completion of this offering. Net tangible book value is the amount that results from subtracting total liabilities and intangible assets from total assets. Dilution arises mainly as a result of our arbitrary determination of the offering price of the shares being offered. Dilution of the value of the shares you purchase is also a result of the lower book value of the shares held by our existing stockholders. The following tables compare the differences of your investment in our shares with the investment of our existing stockholders. As of August 31, 2025, the net tangible book value of our shares of common stock was $8,786 or approximately $0.0029 per share.

**MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION** 

THE FOLLOWING DISCUSSION OF OUR RESULTS OF OPERATIONS SHOULD BE READ IN CONJUNCTION WITH THE FINANCIAL STATEMENTS AND RELATED NOTES TO THE FINANCIAL STATEMENTS INCLUDED ELSEWHERE IN THIS REGISTRATION STATEMENT. THIS DISCUSSION CONTAINS FORWARD-LOOKING STATEMENTS THAT RELATE TO FUTURE EVENTS OR OUR FUTURE FINANCIAL PERFORMANCE. THESE STATEMENTS INVOLVE KNOWN AND UNKNOWN RISKS, UNCERTAINTIES AND OTHER FACTORS THAT MAY CAUSE OUR ACTUAL RESULTS, LEVELS OF ACTIVITY, PERFORMANCE OR ACHIEVEMENTS TO BE MATERIALLY DIFFERENT FROM ANY FUTURE RESULTS, LEVELS OF ACTIVITY, PERFORMANCE OR ACHIEVEMENTS EXPRESSED OR IMPLIED BY THESE FORWARD-LOOKING STATEMENTS. THESE RISKS AND OTHER FACTORS INCLUDE, AMONG OTHERS, THOSE LISTED UNDER "FORWARD-LOOKING STATEMENTS" AND "RISK FACTORS" AND THOSE INCLUDED ELSEWHERE IN THIS REGISTRATION STATEMENT.

OUR AUDITED FINANCIAL STATEMENTS ARE PRESENTED IN US DOLLARS AND PREPARED BY US GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (US GAAP).

**PLAN OF OPERATIONS**

We require a minimum funding of approximately $25,313 to conduct our proposed operations. We have outlined the following steps to implement our business plan in the following 12 months and after completion of the offering.

**Completion of Public Offering**

Our primary objective is to complete the public offering of shares following the SEC's effectiveness of the registration statement. This offering is essential to increase our capital and fund ongoing operations. We aim to sell a sufficient number of shares to raise the required funds to implement our business plan. Failure to achieve the funding target may limit our ability to fully execute our operational milestones. Management is actively exploring opportunities to engage potential clients and business partners to support the growth of the Company.

Development and Enhancement of the Service

Our primary operations will focus on developing Mira Qon's online service, including its API, and preparing it for commercial deployment. Over the first twelve months following the offering, we anticipate achieving key operational milestones:

&nbsp;&nbsp;&nbsp;&nbsp;**1.** **Service Enhancement** 

Within the first 90 days, we plan to focus on improving the overall quality and performance of our services. This will include optimizing data accuracy, enhancing the stability and responsiveness of our pricing system, and refining the delivery of real-time information to users. Additionally, we will work on streamlining user interaction with our service, ensuring faster data retrieval and a more intuitive service experience for contractors, architects, developers, and procurement teams.

&nbsp;&nbsp;&nbsp;&nbsp;2. **API Development and Integration** 

By the 180th day, our focus will be on further developing Mira Qon's online service, including its API. This will allow clients to access real-time pricing data for construction materials and integrate it directly into their CRM, ERP, or other internal systems, streamlining project planning and procurement. The API will initially support over 500 materials, with plans to expand the database over time.

&nbsp;&nbsp;&nbsp;&nbsp;3. **Database Expansion and Data Accuracy** 

Within 270 days, we aim to expand the material catalog and improve data accuracy. Our service will collect pricing from publicly available sources, and funds will be used to maintain the reliability of this information and invest in data processing tools.

&nbsp;&nbsp;&nbsp;&nbsp;4. **Monetization and Subscription Model** 

The Company plans to generate revenue by offering API subscriptions, with tiered plans based on the number of requests per month. Future monetization strategies may include custom enterprise solutions for larger clients, premium features, and additional data services. Subscription management and user access controls will be integrated into the service to support billing and account management.

**Marketing and Customer Acquisition**

Depending on the amount of capital raised, we plan to allocate funds to marketing initiatives to expand our customer base. These efforts may include:

&nbsp;&nbsp;&nbsp;&nbsp;· Online advertising campaigns and social media marketing targeting construction companies, developers,
and architects.

&nbsp;&nbsp;&nbsp;&nbsp;· Production of promotional content, including demonstration videos and tutorials.

&nbsp;&nbsp;&nbsp;&nbsp;· Strategic partnerships with construction software providers or industry publications to increase service
visibility.

&nbsp;&nbsp;&nbsp;&nbsp;· Search engine optimization and potential paid search campaigns to drive platform traffic.

Marketing expenditures will be scaled according to net proceeds raised, with the goal of maximizing outreach and adoption of the service.

**General and Administrative Activities**

Funds will also be allocated for general corporate purposes, including administrative expenses, such as state filing fees, legal services unrelated to the offering, and office operations.

Please note that the cost estimates, timelines, and funding details provided in this plan of operations are approximate and subject to adjustments based on market conditions, specific business requirements, and the success of the public offering.

**OFF-BALANCE SHEET ARRANGEMENTS** 

We have no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources.

**LIMITED OPERATING HISTORY; NEED FOR ADDITIONAL CAPITAL** 

There is no historical financial information about us upon which to base an evaluation of our performance. We are in start-up stage operations and have not generated any revenues. We cannot guarantee we will be successful in our business operations. Our business is subject to risks inherent in the establishment of a new business enterprise, including limited capital resources and possible cost overruns due to price and cost increases in services and products.

We have no assurance that future financing will be available to us on acceptable terms. If financing is not available on satisfactory terms, we may be unable to continue, develop or expand our operations. Equity financing could result in additional dilution to existing shareholder.

**Overview**

Mira Qon Corporation is a development-stage technology company incorporated in Wyoming on June 16, 2025. The Company plans to develop an online service providing real-time pricing information for construction materials across the United States. Mira Qon will be designed to serve contractors, developers, architects, procurement teams, and software developers by delivering accurate, up-to-date material cost data by state and ZIP code.

At the time of this filing, the Company's website is operational as an informational resource (accessible at https://miraqon.com). The core API that will provide real-time pricing data has not yet been launched commercially.

**Results of operations** 

During the period we incorporated the Company, prepared a business plan, registered a web domain, developed the first concept of website. Our loss since inception is $214. As of the date, we launched our website and have begun realizing the initial results of our operations in accordance with our business plan. Since inception, we have sold 3,000,000 shares of common stock to our Director for net proceeds of $9,000.

**LIQUIDITY AND CAPITAL RESOURCES** 

As of August 31, 2025 we have cash reserves of approximately $830 and our liabilities are $24,369 comprising $8,980 accounts payable and $15,389 owed to the Company by Lauro Roldan Cruz Membreno, our Director. The available capital reserves of the Company are not sufficient for the Company to remain operational.

Net cash used in operating activities for the period from June 16, 2025 (inception) through ended August 31, 2025, was ($23,559).

Cash flows from financing activities for the period from June 16, 2025 (inception) through ended August 31, 2025, was $24,389.

We are attempting to raise funds to proceed with our plan of operation. We will have to utilize funds from Cruz Membreno Lauro Roldan, our Director, who has agreed to loan the Company funds to complete the registration process, this agreement is filed as the exhibit 10.1 To proceed with our operations within 12 months, we need a minimum of $25,313. We cannot guarantee that we will be able to sell all the shares required to satisfy our 12 months financial requirement. If we are successful, any money raised will be applied to the items set forth in the Use of Proceeds section of this prospectus. We will attempt to raise at least the minimum funds necessary to proceed with our plan of operation. In a long term we may need additional financing. We do not currently have any arrangements for additional financing. Obtaining additional funding will be subject to a number of factors, including general market conditions, investor acceptance of our business plan and initial results from our business operations. These factors may impact the timing, amount, terms or conditions of additional financing available to us. There is no assurance that any additional financing will be available or if available, on terms that will be acceptable to us.

Our auditors have issued a "going concern" opinion, meaning that there is substantial doubt if we can continue as an on-going business for the next twelve months unless we obtain additional capital. No substantial revenues are anticipated until we have completed the financing from this offering and implemented our plan of operations. Our only source for cash at this time is investments by others in this offering. We must raise cash to implement our strategy and stay in business. The amount of the offering will likely allow us to operate for at least one year and have the capital resources required to cover the material costs with becoming a publicly reporting.

Should the Company fail to sell less than 50% of its shares under this offering the Company would be forced to scale back or abort completely the implementation of its 12-month plan of operation.

**Description Of Property** 

Our primary registration address at 11312 E 44th St Unit #120 Kansas City, MO 64133, and we can be reached via phone at + 18634857243.

**DESCRIPTION OF BUSINESS** 

**General** 

Mira Qon (the "Company" or "Mira Qon") is a development-stage technology company incorporated in Wyoming on June 16, 2025. The Company plans to develop an online service providing real-time pricing information for construction materials across the United States. Mira Qon will be designed to serve contractors, developers, architects, procurement teams, and software developers by delivering accurate, up-to-date material cost data by state and ZIP code.

At the time of this filing, the Company's website is operational as an informational resource (accessible at https://miraqon.com). The core application programming interface ("API") that will provide real-time pricing data has not yet been launched commercially.

**Services and Product Offering**

The Mira Qon service is designed to serve as a comprehensive digital solution for obtaining, comparing, and integrating real-time construction material pricing data across the United States. The service aims to bridge a critical information gap between suppliers, contractors, and developers by providing structured, continuously updated market data accessible through both a web interface and an API.

Mira Qon intends to provide its clients with the following core functionalities and data access tools:

&nbsp;&nbsp;&nbsp;&nbsp;1. Real-Time Material Pricing Database

The Company's central service will offer users instant access to pricing information for an initial catalog of more than 500 construction materials, searchable by ZIP code, state, or supplier. Each data entry will include:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o Material description

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o Real-time pricing data obtained from national and regional distributors.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o Source verification and timestamp for every data point, ensuring traceability and reliability.

&nbsp;&nbsp;&nbsp;&nbsp;2. Supplier Comparison and Transparency

Users will be able to compare pricing from multiple suppliers, including national retailers such as Home Depot, Lowe's, and regional or independent distributors.

&nbsp;&nbsp;&nbsp;&nbsp;3. API Integration Option

The Mira Qon API will provide data in a simple, standardized format that can easily connect with many third-party software tools, such as:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o Customer Relationship Management ("CRM") systems,
for managing vendor relationships and supplier data.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o Enterprise Resource Planning ("ERP") systems,
allowing automated procurement and budgeting workflows.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o Construction Management and Estimating Software , enabling project
managers to pull live pricing directly into cost models and material schedules.<br>
The API is intended to include tiered access keys and query rate limits allowing flexible
implementation for both small contractors and large enterprise users.

&nbsp;&nbsp;&nbsp;&nbsp;4. Analytical and Visualization Tools

Future versions of the service are planned to include pricing trend analysis and visualization tools, offering:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o Interactive charts showing price fluctuations by region and time period.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o Comparison dashboards to assess historical versus current pricing.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o Predictive analytics modules utilizing machine learning for material cost forecasting.<br>
These analytics will help users identify purchasing opportunities, negotiate contracts more effectively, and plan long-term budgets with
greater accuracy.

&nbsp;&nbsp;&nbsp;&nbsp;5. Data Verification and Quality Control

The Company plans to implement multi-layered data validation procedures, combining automated data collection algorithms with manual review processes to maintain accuracy. These systems are designed to:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o Filter out outdated or inconsistent pricing.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o Identify anomalies using rule-based and AI-driven consistency checks.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o Update the database at defined intervals, with time stamps indicating the freshness of each dataset.

**Target Market**

Mira Qon targets a broad spectrum of participants within the construction and development ecosystem who rely on timely and accurate pricing information for operational decision-making. The Company's target customer segments include:

&nbsp;&nbsp;&nbsp;&nbsp;· Construction Companies: For material budgeting, procurement
planning, and cost comparisons across multiple suppliers and regions.

&nbsp;&nbsp;&nbsp;&nbsp;· Developers and Real Estate Firms: To estimate project costs,
assess regional price variations, and optimize construction budgets for residential, commercial, and infrastructure projects.

&nbsp;&nbsp;&nbsp;&nbsp;· Software Developers: For embedding the Mira Qon API into
existing or new construction, procurement, or financial applications, enabling real-time data integration for end users.

&nbsp;&nbsp;&nbsp;&nbsp;· Architects and Project Planners: For early-stage cost estimation
and feasibility studies requiring reliable and localized material pricing.

&nbsp;&nbsp;&nbsp;&nbsp;· E-commerce and Procurement Platforms: To display dynamic,
live material pricing to customers, enhancing transparency and competitiveness.

The Company believes this diverse client base represents a substantial market opportunity given the construction industry's growing reliance on digital tools and data-driven procurement processes. Mira Qon's service is designed to meet the operational and analytical needs of both small contractors and enterprise-level organizations seeking cost efficiency and transparency in material sourcing.

**Customer Benefits and Use Cases**

Mira Qon is intended to benefit multiple sectors of the construction and development industry by improving cost visibility and operational efficiency. Key benefits include:

&nbsp;&nbsp;&nbsp;&nbsp;· For Contractors: Rapid cost assessment and access to the
most competitive supplier prices in a certain region.

&nbsp;&nbsp;&nbsp;&nbsp;· For Developers and Architects: Accurate early-stage cost
estimation and project feasibility analysis based on live material costs.

&nbsp;&nbsp;&nbsp;&nbsp;· For Procurement Departments: Streamlined decision-making
through consolidated supplier data and historical pricing records.

&nbsp;&nbsp;&nbsp;&nbsp;· For Software Developers: Ability to integrate live pricing
feeds into third-party construction or financial applications, expanding functionality for end-users.

&nbsp;&nbsp;&nbsp;&nbsp;· For Financial Analysts and Insurers: Access to material
cost data as a factor in project valuation and risk assessment.

By providing real-time, localized, and structured data, Mira Qon intends to reduce inefficiencies associated with outdated price lists, manual data entry, and inconsistent supplier communication.

**Market Opportunity**

The Company believes that the opportunity for a real-time construction materials pricing service is supported by the size of the U.S. construction market, ongoing volatility in material costs, and accelerating digital adoption across the industry.

According to publicly available data from the U.S. Census Bureau – Annual Construction Spending Report (2024) [1], total construction spending in the United States exceeded $2.2 trillion in 2024. Industry analysts estimate that approximately $300 billion of this amount relates directly to construction materials purchases, including lumber, steel, concrete, roofing, plumbing materials, electrical components, and finish products.

Given the scale of this spending and the reliance on up-to-date cost information across budgeting, procurement, and planning workflows, the Company believes that real-time material price transparency presents a substantial market opportunity.

The construction industry continues to experience notable price fluctuations in key materials:

&nbsp;&nbsp;&nbsp;&nbsp;· Steel, lumber, and concrete have shown periods of double-digit
annual volatility.

&nbsp;&nbsp;&nbsp;&nbsp;· Prices vary significantly between regions due to transportation,
labor, and local supply conditions.

&nbsp;&nbsp;&nbsp;&nbsp;· Global supply chain disruptions continue to impact U.S. pricing levels.

According to the Dodge Data & Analytics – Construction Cost Trends Report (2024) [2], material price instability remains one of the top three risks cited by contractors and developers when planning and executing construction projects.

The Company believes these factors demonstrate a growing need for real-time, localized pricing data to support budgeting accuracy, reduce cost overruns, and mitigate procurement uncertainty.

The construction sector is undergoing an accelerated digital transformation. According to the Dodge Data & Analytics – 2024 Construction Technology Report, more than 70% of surveyed construction firms reported increasing adoption of digital solutions for [2]:

&nbsp;&nbsp;&nbsp;&nbsp;· project management,

&nbsp;&nbsp;&nbsp;&nbsp;· cost estimation,

&nbsp;&nbsp;&nbsp;&nbsp;· procurement automation,

&nbsp;&nbsp;&nbsp;&nbsp;· enterprise resource planning ("ERP") systems,

&nbsp;&nbsp;&nbsp;&nbsp;· construction management software.

Furthermore, software-as-a-service ("SaaS") adoption is expanding among small and mid-sized contractors, representing an additional growth segment for API-based pricing solutions.

The Company believes that the continued shift from manual workflows to digital platforms increases the demand for reliable, real-time data feeds that can be integrated into third-party systems.

1 Source: U.S. Census Bureau, Construction Spending, for release at 10:00 am est, Monday, February 3, 2025. Available at:

https://www.census.gov/construction/c30/pdf/pr202412.pdf#:~:text=The%20value%20of%20construction%20in%202024%20was,the%20revised%20November%20estimate%20of%20$1%2C674.1%20billion.

2 Source: Dodge Construction Network, Dodge Data & Analytics – 2024 Construction Technology Report "New Study Shows Greater Automation of Project Management Processes Improves General Contractors' Projects and Bottom Lines". Available at:

https://www.construction.com/reports/new-study-greater-automation-improves-general-contractors-projects/#:~:text=It%20contrasts%20the%20contractors%20that,on%20their%20platforms%20(70%25)

**Business Model**

Mira Qon plans to generate revenue through a tiered subscription model and enterprise solutions:

&nbsp;&nbsp;&nbsp;&nbsp;· Free Tier: Access for up to 100 API requests per month.

&nbsp;&nbsp;&nbsp;&nbsp;· Paid Subscriptions: Monthly and annual plans providing increased
access and additional features.

&nbsp;&nbsp;&nbsp;&nbsp;· Custom Enterprise Solutions: Tailored data packages, API
integration support, and enhanced analytics for large-scale clients.

**Future Development Roadmap**

In subsequent development phases, the Company plans to broaden its service offerings through:

&nbsp;&nbsp;&nbsp;&nbsp;1. Database Expansion: Grow the catalog of tracked materials
to 2,000+ items.

&nbsp;&nbsp;&nbsp;&nbsp;2. Seasonality Adjustments: Implement dynamic pricing adjustments
for seasonal materials (e.g., insulation, roofing, finishing materials), incorporating historical weather patterns and regional construction
activity.

&nbsp;&nbsp;&nbsp;&nbsp;3. Geographic Expansion: Extend the service to Canada, Mexico,
and select European markets, including localized interfaces and currency adjustments.

&nbsp;&nbsp;&nbsp;&nbsp;4. Cost Estimation Enhancements: Introduce total cost calculations
incorporating material volume, unit type, logistics, and bulk discounts.

&nbsp;&nbsp;&nbsp;&nbsp;5. Advanced Analytics: Implement forecasting and demand-driven
pricing models leveraging historical and real-time market data.

**Competitive Strengths**

Mira Qon believes it possesses several competitive strengths that may support its growth and differentiation in the construction data technology market. While the Company is in the development stage and has not commenced revenue-generating operations, management considers the following factors to be important competitive advantages:

1. Focus on Real-Time, Location-Specific Pricing Data

The Company's planned service is intended to deliver dynamic pricing information for construction materials at the state and ZIP-code level. Traditional procurement channels and existing online tools often rely on static or outdated price lists, which may not reflect regional variations or sudden market changes. By providing real-time, localized data, Mira Qon seeks to offer a more accurate and actionable decision-support tool for contractors, developers, and procurement teams.

2. Broad Supplier Coverage and Data Aggregation Capabilities

The Company aims to aggregate pricing from national retail chains, regional distributors, and local suppliers. This multi-source approach is intended to provide users with a comprehensive view of available material costs. The director believes that broader supplier coverage may enhance transparency, improve pricing accuracy, and support more competitive purchasing decisions.

3. API-First Architecture Designed for Integration

Mira Qon is being developed with an API format, allowing integration into customer relationship management (CRM) systems, enterprise resource planning (ERP) platforms, construction estimating tools, procurement software, and custom enterprise workflows. This API-first approach will allow customers to embed Mira Qon's pricing data directly into their internal systems, increasing usability and reducing manual data entry.

4. Scalable Data Infrastructure

The Company's planned architecture is designed to accommodate continual expansion of its materials database, additional geographic markets, and seasonal pricing adjustments. This scalability may allow Mira Qon to grow in parallel with industry demand and add new data feeds without significant disruption.

5. Targeted Market Positioning in an Underserved Niche

While multiple procurement and construction management tools exist, few platforms provide centralized, real-time pricing across suppliers and regions. The director believes that market fragmentation, inconsistent price transparency, and increasing cost volatility create a meaningful opportunity for a unified platform such as Mira Qon.

6. Anticipated Benefits to Multiple Industry Segments

The Company's intended use cases extend beyond contractors and developers to include architects, financial analysts, insurers, e-commerce platforms, and software developers. This diversified applicability may help broaden potential demand and reduce reliance on any single market segment.

7. Planned International and Industry Expansion

The Company's roadmap includes expansion into Canada, Mexico, and select European countries, as well as the introduction of advanced data analytics, forecasting tools, and cost-estimation features. These strategic initiatives may position Mira Qon for broader long-term growth beyond its initial U.S. market.

**Competitive Landscape**

The market for construction material pricing data and related software is fragmented, comprising traditional procurement channels, national suppliers, and emerging digital tools. Existing solutions typically provide static pricing, limited geographic coverage, or partial integration with software platforms. Mira Qon differentiates itself through its planned comprehensive, real-time API, state-specific pricing data, and integration capabilities for ERP and CRM systems.

**Intellectual Property**

We currently have not obtained any copyrights, patents, or trademarks, and we do not anticipate filing any applications related to any assets over the next 12 months. However, we recognize the importance of protecting our intellectual property and may consider taking appropriate measures to do so in the future.

**Current Operations**

As of the date of this prospectus, Mira Qon operates a functional website serving primarily as an informational resource for prospective clients (accessible at https://miraqon.com). The Company has not yet commenced revenue-generating operations through the API. Operational activities currently focus on technology development, supplier data aggregation, and website maintenance.

**Regulatory Considerations**

The Company's operations are subject to federal, state, and local regulations applicable to online data services and construction-related information dissemination. Mira Qon intends to comply with all applicable legal requirements prior to commercial launch.

**LEGAL PROCEEDINGS** 

As of now, we are not involved in any legal proceedings, and we have not received any information about any upcoming legal actions against us.

As part of our risk management strategy, we have implemented policies and procedures to ensure compliance with all applicable laws and regulations. We believe that these measures will minimize the likelihood of legal proceedings and regulatory action against our Company.

In the event that we become involved in any legal proceedings, we will take all necessary steps to defend ourselves and protect the interests of our Company and our stakeholders. We will work closely with legal counsel to ensure that we comply with all legal requirements and regulations, and to minimize the potential impact of any legal action on our business operations and financial performance.

Furthermore, we are committed to maintaining the highest standards of ethical conduct and business practices. We will not engage in any activities that violate applicable laws and regulations, or that could harm our reputation or the trust of our customers and stakeholders. We will continue to monitor legal and regulatory developments that could affect our business, and will adjust our policies and procedures as necessary to ensure compliance.

**DIRECTOR, EXECUTIVE OFFICER, PROMOTER AND CONTROL PERSON** 

The name, age and titles of our executive officer and Director are as follows:

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| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**Name and Address of Executive Officers and/or Directors** | &nbsp;&nbsp;**Age** | &nbsp;&nbsp;**Position** |
| &nbsp;&nbsp; Cruz Membreno Lauro Roldan<br>Conde De Torrefiel 5 2 6, 46019 Valencia, Spain | &nbsp;&nbsp;39 | &nbsp;&nbsp; President, Treasurer, Secretary and Director<br> (Principal Executive, Financial and Accounting Officer) |

---

Cruz Membreno Lauro Roldan has served as our Director since the inception of Mira Qon Corporation on June 16, 2025.

Education<br> Cruz Membreno Lauro Roldan graduated from Colegio Tecnico Honduras, Tegucigalpa, in 2004. He also holds a Bachelor's degree in Civil Engineering from Universidad Tecnologica Centroamericana (UNITEC), completed in 2011.

Professional Experience

Prior to joining Mira Qon Corporation, he gained extensive hands-on experience in the construction industry. From 2016 to 2020, Cruz Membreno Lauro Roldan was employed at WP Construcciones Mediterráneo as a site workforce technician. From 2020 to 2023, Cruz Membreno Lauro Roldan has been employed at Revestimientos y Protecciones JYE, Convalturia as a specialist in coatings and surface protection. From 2023 to 2024, he served as Senior Engineer, Infrastructure Systems at Fluor Corporation, where he contributed to multidisciplinary engineering oversight, construction systems integration, and field-level project validation. Previously, he worked at Inversiones Modernas S.A. (2014–2016) as a construction operations aide.

Role at Mira Qon Corporation

As Director and Executive Officer, he oversees the strategic and operational management of the Company, including planning, development of the service, and coordination of ongoing operations. Initially, our sole Director intends to devote 40 hours a week to planning and organizing the activities of Mira Qon Corporation. As the Company expands and attracts customers, Cruz Membreno Lauro Roldan agreed to commit forty hours per week to the business. He is not engaged in any full-time employment or significant business commitments apart from his responsibilities at Mira Qon Corporation.

During the past ten years, our directors have not been the subject to any of the following events:

1. Any bankruptcy petition filed by or against any business of which Cruz Membreno Lauro Roldan was a general partner or executive officer either at the time of the bankruptcy or within two years prior to that time.

2. Any conviction in a criminal proceeding or being subject to a pending criminal proceeding.

<br> 3. An order, judgment, or decree, not subsequently reversed, suspended or vacated, or any court of competent jurisdiction, permanently or temporarily enjoining, barring, suspending or otherwise limiting Cruz Membreno Lauro Roldan's involvement in any type of business, securities or banking activities.

<br> 4. Found by a court of competent jurisdiction (in a civil action), the Securities and Exchange Commission or the Commodity Future Trading Commission to have violated a federal or state securities or commodities law, and the judgment has not been reversed, suspended or vacated.

5. Was the subject of any order, judgment or decree, not subsequently reversed, suspended or vacated, of any Federal or State authority barring, suspending or otherwise limiting for more than 60 days the right to engage in any activity described in paragraph (f)(3)(i) of this section, or to be associated with persons engaged in any such activity;

<br> 6. Were found by a court of competent jurisdiction in a civil action or by the Commission to have

violated any Federal or State securities law, and the judgment in such civil action or finding by the Commission has not been subsequently reversed, suspended, or vacated;

<br> 7. Were the subject of, or a party to, any Federal or State judicial or administrative order, judgment, decree, or finding, not subsequently reversed, suspended or vacated, relating to an alleged violation of:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i. Any Federal or State securities or commodities law or regulation; or<br> ii. Any law or regulation respecting financial institutions or insurance companies including, but not limited to, a temporary or permanent injunction, order of disgorgement or restitution, civil money penalty or temporary or permanent cease-and-desist order, or removal or prohibition order; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iii. Any law or regulation prohibiting mail or wire fraud or fraud in connection with any business entity; or

8. Were the subject of, or a party to, any sanction or order, not subsequently reversed, suspended or vacated, of any self-regulatory organization (as defined in Section 3(a)(26) of the Exchange Act (15 U.S.C. 78c(a)(26))), any registered entity (as defined in Section 1(a)(29) of the Commodity Exchange Act (7 U.S.C. 1(a)(29))), or any equivalent exchange, association, entity or organization that has disciplinary authority over its members or persons associated with a member.

**Term Of Office** 

Our Director is appointed to hold office until the next annual meeting of our stockholders or until his respective successor is elected and qualified, or until he resigns or is removed in accordance with the provisions of the Wyoming Revised Statues. Our officer is appointed by our Director and hold office until removed by the Board or until their resignation.

**Significant Employees**

The Company has no significant employees. All management and administrative functions are performed by our sole director, who does not have a written employment agreement with the Company.

**Committees**

We do not currently have an audit, compensation or nominating committee.

**EXECUTIVE COMPENSATION** 

**MANAGEMENT COMPENSATION** 

The following tables set forth certain information about compensation paid, earned or accrued for services by our Executive Officer from inception on June 16, 2025:

**Summary Compensation Table** 

There are no current employment agreements between the Company and its officers.

Our sole Director currently devotes approximately forty hours per week to manage the affairs of the Company. he has agreed to work with no remuneration until such time as the Company receives sufficient revenues necessary to provide management salaries. At this time, we cannot accurately estimate when sufficient revenues will occur to implement this compensation, or what the amount of the compensation will be. There are no annuity, pension or retirement benefits proposed to be paid to the officer or Director or employees in the event of retirement at normal retirement date pursuant to any presently existing plan provided or contributed to by the Company or any of its subsidiaries, if any.

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;**Name and Principal Position** | &nbsp;&nbsp;**Year** | &nbsp;&nbsp; **Salary**<br> **($)** | &nbsp;&nbsp; **Bonus**<br> **($)** | &nbsp;&nbsp; **Stock**<br> **Awards**<br> **($)** | &nbsp;&nbsp; **Total**<br> **($)** |
| &nbsp;&nbsp; **Cruz Membreno Lauro Roldan** <br> **Director, President, Secretary and Treasurer** | &nbsp;&nbsp;August 31, 2025 | &nbsp;&nbsp;_ | &nbsp;&nbsp;_ | &nbsp;&nbsp;_ | &nbsp;&nbsp;_ |

---

**Director Compensation** 

There is no Director compensation as of August 31, 2025.

**CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS** 

Cruz Membreno Lauro Roldan is our sole officer, Director, control person and promoter and he shall receive no compensation for the placement of the offering.

On August 7, 2025, we offered and sold restricted 3,000,000 shares of common stock to Cruz Membreno Lauro Roldan, our Director, at a purchase price of $0.003 per share, for aggregate proceeds of $9,000.

As of August 31, 2025, Lauro Roldan Cruz Membreno has loaned us $15,389. The loan does not have any term, carries no interest, and is not secured.

**SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT** 

The following table sets forth certain information concerning the number of shares of our common stock owned beneficially as of August 31, 2025 by: (i) each person (including any group) known to us to own more than five percent (5%) of any class of our voting securities, (ii) our Director, and or (iii) our officer. Unless otherwise indicated, the stockholder listed possesses sole voting and investment power with respect to the shares shown.

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;**Title of class** | &nbsp;&nbsp;**Name and address of beneficial owner** | &nbsp;&nbsp;**Amount and nature of beneficial ownership** | &nbsp;&nbsp;**Percentage** |
| &nbsp;&nbsp;Common stock | &nbsp;&nbsp;Cruz Membreno Lauro Roldan Conde De Torrefiel 5 2 6, 46019 Valencia, Spain | &nbsp;&nbsp;3,000,000 shares of common stock (direct) | &nbsp;&nbsp;100% |

---

(1) A beneficial owner of a security includes any person who, directly or indirectly, through any contract, arrangement, understanding, relationship, or otherwise has or shares: (i) voting power, which includes the power to vote, or to direct the voting of shares; and (ii) investment power, which includes the power to dispose or direct the disposition of shares. Certain shares may be deemed to be beneficially owned by more than one person (if, for example, persons share the power to vote or the power to dispose of the shares). In addition, shares are deemed to be beneficially owned by a person if the person has the right to acquire the shares (for example, upon exercise of an option) within 60 days of the date as of which the information is provided. In computing the percentage ownership of any person, the amount of shares outstanding is deemed to include the number of shares beneficially owned by such person (and only such person) by reason of these acquisition rights. As of August 31, 2025, there were 3,000,000 shares of our common stock issued and outstanding.

**PLAN OF DISTRIBUTION** 

In this prospectus, Mira Qon is registering 4,500,000 shares of our common stock for sale at the price of $0.0225 per share. This is a self-underwritten offering. Cruz Membreno Lauro Roldan will sell the shares directly to family members, friends, business associates and close acquaintances, with no commission or other remuneration payable to herself for any shares they may sell further. There are no plans or arrangements to enter into any contracts or agreements to sell the shares with a broker or dealer. In offering the securities on our behalf, he will rely on the safe harbor from broker dealer registration set out in Rule 3a4-1 under the Securities Exchange Act of 1934. Our Board of Directors will not register as a broker-dealer pursuant to Section 15 of the Securities Exchange Act of 1934, in reliance upon Rule 3a4-1, which sets forth those conditions, as noted herein, under which a person associated with an Issuer may participate in the offering of the Issuer's securities and not be deemed to be a broker-dealer:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. Our President, Treasurer, Secretary and Director is not subject to a statutory disqualification, as that term is defined in Section 3(a)(39) of the Act, at the time of his participation; and,

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. Our President, Treasurer, Secretary and Director will not be compensated in connection with his participation by the payment of commissions or other remuneration based either directly or indirectly on transactions in securities; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. Our President, Treasurer, Secretary and Director is not, nor will he be at the time of his participation in the offering, an associated person of a broker-dealer; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. Our President, Treasurer, Secretary and Director meets the requirements of paragraph (a)(4)(ii) of Rule 3a4-1 of the Exchange Act, in that he (A) primarily perform, or intend primarily to perform at the end of the offering, substantial duties for or on behalf of our Company, other than in connection with transactions in securities; and (B) he is not a broker or dealer, or been an associated person of a broker or dealer, within the preceding twelve months; and (C) has not participated in selling and offering securities for any issuer more than once every twelve months other than in reliance on Paragraphs (a)(4)(i) or (a)(4)(iii). Under Paragraph 3a4-1(a)(4)(iii), our President, Treasurer, Secretary and Director must restrict his participation to any one or more of the following activities:

&nbsp;&nbsp;&nbsp;&nbsp;· Preparing any written communication
or delivering such communication through the mails or other means that does not involve oral solicitation by him of a potential purchaser;
provided, however, that the content of such communication is approved by our President, Treasurer, Secretary and Director;

&nbsp;&nbsp;&nbsp;&nbsp;· Responding to inquiries of a
potential purchaser in a communication initiated by the potential purchaser; provided, however, that the content of such responses are
limited to information contained in a registration statement filed under the Securities Act of 1933 or other offering document; or

&nbsp;&nbsp;&nbsp;&nbsp;· Performing ministerial and clerical
work involved in effecting any transaction.

This offering is self-underwritten, which means that it does not involve the participation of an

underwriter or broker, and as a result, no broker for the sale of our securities will be used. In the event a broker-dealer is retained by us to participate in the offering, we must file a post-effective amendment to the registration statement to disclose the arrangements with the broker-dealer, and that the broker-dealer will be acting as an underwriter and will be so named in the prospectus. Additionally, FINRA must approve the terms of the underwriting compensation before the broker-dealer may participate in the offering.

To the extent required under the Securities Act, a post-effective amendment to this registration statement will be filed disclosing the name of any broker-dealers, the number of shares of common stock involved, the price at which the common stock is to be sold, the commissions paid or discounts or concessions allowed to such broker-dealers, where applicable, that such broker-dealers did not conduct any investigation to verify the information set out or incorporated by reference in this prospectus and other facts material to the transaction.

We are subject to applicable provisions of the Exchange Act and the rules and regulations under it, including, without limitation, Rule 10b-5 and a distribution participant under Regulation M. All of the foregoing may affect the marketability of the common stock.

All expenses of the registration statement including, but not limited to, legal, accounting, printing and mailing fees are and will be borne by us.

**Penny Stock Regulations** 

You should note that our stock is a penny stock. The SEC has adopted Rule 15g-9 which generally defines "penny stock" to be any equity security that has a market price (as defined) less than $5.00 per share or an exercise price of less than $5.00 per share, subject to certain exceptions. Our securities are covered by the penny stock rules, which impose additional sales practice requirements on broker-dealers who sell to persons other than established customers and "accredited investors". The term "accredited investor" refers generally to institutions with assets in excess of $5,000,000 or individuals with a net worth in excess of $1,000,000 or annual income exceeding $200,000 or $300,000 jointly with their spouse. The penny stock rules require a broker-dealer, prior to a transaction in a penny stock not otherwise exempt from the rules, to deliver a standardized risk disclosure document in a form prepared by the SEC which provides information about penny stocks and the nature and level of risks in the penny stock market. The broker-dealer also must provide the customer with current bid and offer quotations for the penny stock, the compensation of the broker-dealer and its salesperson in the transaction and monthly account statements showing the market value of each penny stock held in the customer's account. The bid and offer quotations, and the broker-dealer and salesperson compensation information, must be given to the customer orally or in writing prior to effecting the transaction and must be given to the customer in writing before or with the customer's confirmation. In addition, the penny stock rules require that prior to a transaction in a penny stock not otherwise exempt from these rules, the broker-dealer must make a special written determination that the penny stock is a suitable investment for the purchaser and receive the purchaser's written agreement to the transaction. These disclosure requirements may have the effect of reducing the level of trading activity in the secondary market for the stock that is subject to these penny stock rules. Consequently, these penny stock rules may affect the ability of broker-dealers to trade our securities. We believe that the penny stock rules discourage investor interest in and limit the marketability of our common stock.

**Offering Period and Expiration Date**

This offering will start on the date that this registration statement is declared effective by the SEC and continue for a period of 280 days. The offering shall terminate on the earlier of (i) the date when the sale of all 4,500,000 shares is completed, (ii) when the Board of Directors decides that it is in the best interest of the Company to terminate the offering prior the completion of the sale of all 4,500,000 shares registered under the Registration Statement of which this Prospectus is part or (iii) one year after the effective date of this prospectus. We will not accept any money until this registration statement is declared effective by the SEC.

**Procedures for Subscribing**

If you decide to subscribe for any shares in this offering, you must:

1. execute and deliver a subscription agreement; and

2. deliver a check or certified funds to us for acceptance or rejection.

All checks for subscriptions must be made payable to "Mira Qon Corporation". The Company will deliver stock certificates or book entry form attributable to shares of common stock purchased directly to the purchasers.

**Right to Reject Subscriptions**

We have the right to accept or reject subscriptions in whole or in part, for any reason or for no reason. All monies from rejected subscriptions will be returned immediately by us to the subscriber, without interest or deductions. Subscriptions for securities will be accepted or rejected with letter by mail within 48 hours after we receive them.

**DESCRIPTION OF SECURITIES** 

**AUTHORIZED AND ISSUED STOCK:**

*Common Stock, $0.001 Par Value Per Share*

 

**Authorized Shares:** *Mira Qon Corporation has authorized a total of 75,000,000 shares of Common Stock, each with a par value of $0.001 per share.*

 

**Outstanding Shares:** *Currently, there are 3,000,000 shares of Common Stock outstanding held by Cruz Membreno Lauro Roldan, our President, Treasurer, Secretary and Director.*

**COMMON STOCK**

The following is a summary of the material rights and restrictions associated with our common stock.

There are no (i) equal ratable rights to dividends from funds legally available therefore, when, as and if declared by the Board of Directors of the Company; dividends upon the capital stock of the Corporation, subject to the provisions of the Certificate and Applicable Law, if any, may be declared by the Board; (ii) preemptive, subscription or conversion rights and there are no redemption or sinking fund provisions or rights applicable thereto. Please refer to the Company's Articles of Incorporation, Bylaws and the applicable statutes of the State of Wyoming for a more complete description of the rights and liabilities of holders of the Company's securities.

**PREFERRED STOCK** 

We do not have an authorized class of preferred stock.

**WARRANTS** 

We have not issued and do not have any outstanding warrants to purchase shares of our common stock.

**OPTIONS** 

We have not issued and do not have any outstanding options to purchase shares of our common stock.

**CONVERTIBLE SECURITIES** 

We have not issued and do not have any outstanding securities convertible into shares of our common stock or any rights convertible or exchangeable into shares of our common stock.

**DIVIDEND POLICY** 

We have never declared or paid any cash dividends on our common stock. We currently intend to retain future earnings, if any, to finance the expansion of our business. As a result, we do not anticipate paying any cash dividends in the foreseeable future.

**INDEMNIFICATION** 

Under our Articles of Incorporation and Bylaws of the corporation, we may indemnify an officer or Director who is made a party to any proceeding, including a lawsuit, because of his position, if he acted in good faith and in a manner, he reasonably believed to be in our best interest. We may advance expenses incurred in defending a proceeding. To the extent that the officer or Director is successful on the merits in a proceeding as to which he is to be indemnified, we must indemnify him against all expenses incurred, including attorney's fees. With respect to a derivative action, indemnity may be made only for expenses actually and reasonably incurred in defending the proceeding, and if the officer or Director is judged liable, only by a court order. The indemnification is intended to be to the fullest extent permitted by the laws of the State of Wyoming.

Regarding indemnification for liabilities arising under the Securities Act of 1933, which may be permitted to Director or officer under Wyoming law, we are informed that, in the opinion of the Securities and Exchange Commission, indemnification is against public policy, as expressed in the Act and is, therefore, unenforceable.

**INTERESTS OF NAMED EXPERTS AND COUNSEL** 

No expert or counsel named in this prospectus as having prepared or certified any part of this Prospectus or having given an opinion upon the validity of the securities being registered or upon other legal matters in connection with the registration or offering of the common stock was employed on a contingency basis, or had, or is to receive, in connection with the offering, a substantial interest exceeding $100,000, directly or indirectly, in the Company or any of its parents or subsidiaries. Nor was any such person connected with Mira Qon Corporation or any of its parents or subsidiaries as a promoter, managing or principal underwriter, voting trustee, director, officer, or employee.

**EXPERTS** 

Aloba Awomolo & Partners is our independent registered public accounting firm that has audited our financial statements included in this prospectus and registration statement to the extent and for the periods set forth in their audit report. Aloba Awomolo & Partners has presented their report with respect to our audited financial statements.

**LEGAL MATTERS** 

Jackson L. Morris, Esq. has opined on the validity of the shares of common stock being offered hereby.

**AVAILABLE INFORMATION** 

We have not been required to comply with the reporting requirements of the Securities Exchange Act. We are filing with the SEC a registration statement on Form S-1 to register the securities offered by this prospectus. For future information about us and the securities offered under this prospectus, you may refer to the registration statement and to the exhibits filed as a part of the registration statement. In addition, after the effective date of this prospectus, we will be required to file annual, quarterly and current reports, or other information with the SEC as provided by the Securities Exchange Act. You may read and copy any reports, statements or other information we file at the SEC's public reference facility maintained by the SEC at 100 F Street, N.E., Washington, D.C. 20549. Our SEC filings will be available to the public through the SEC Internet site at www.sec.gov.

**CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE** 

We have had no changes in or disagreements with our independent registered public accountant.

**FINANCIAL STATEMENTS** 

Our fiscal year end is August 31. We will provide audited financial statements to our stockholders on an annual basis; the statements will be prepared by us and audited by Aloba Awomolo & Partners.

The financial information presented is the audited financial statements for the period from Inception (June 16, 2025) to August 31, 2025.

**<u>Index to Financial Statements</u>**

---

| | |
|:---|:---|
| **Contents** | <br> **Page(s)** |
| Report of Independent Registered Public Accounting Firm | F-1 |
| Balance Sheet as of August 31, 2025 | F-2 |
| Statement of Operations for the period from June 16, 2025 (inception) through August 31, 2025 | F-3 |
| Statement of Changes in Shareholder's Equity for the period from June 16, 2025 (inception) through August 31, 2025 | F-4 |
| Statement of Cash Flows for the period from June 16, 2025 (inception) through August 31, 2025 | F-5 |
| Notes to Financial Statements for the period from June 16, 2025 (inception) through August 31, 2025 | F-6 – F-10 |

---

![](image_007.jpg)

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and Stockholders of Mira Qon Corporation

**Opinion on the Financial Statements**

We have audited the accompanying balance sheet of Mira Qon Corporation (the Company) as of August 31, 2025, and the related statements of income, stockholders' equity, and cash flows for the period ended August 31, 2025, and the related notes (collectively referred to as the financial statements). In our opinion, the financial statements present fairly, in all material respects, the financial position of Mira Qon Corporation (the "Company") as of August 31, 2025, and the results of its operations and its cash flows for the period from June 16, 2025 (inception) through August 31, 2025, in conformity with accounting principles generally accepted in the United States of America.

**Substantial Doubt about the Company's Ability to Continue as a Going Concern**

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 3 to the financial statements, the Company has incurred operating losses, has minimal cash on hand, and has not yet commenced revenue-generating activities. These conditions raise substantial doubt about the Company's ability to continue as a going concern. Management's plans in regard to these matters are also described in Note 3. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

**Basis for Opinion**

These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on the Company's financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion.

Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

**Critical Audit Matters**

Critical audit matters are matters arising from the current period audit of the financial statements that were communicated or required to be communicated to the audit committee and that (1) relate to accounts or disclosures that are material to the financial statements and (2) involved our especially challenging, subjective, or complex judgments. We determined that there were no critical audit matters.

Aloba, Awomolo & Partners – PCAOB ID #7275

![](image_006.jpg)

We have served as the Company's auditor since 2025.

Ibadan, Nigeria

December 1, 2025

**MIRA QON CORPORATION**

**BALANCE SHEET**

As of August 31, 2025

---

| | |
|:---|:---|
|  | **August 31,**<br>**2025** |
| **ASSETS** |  |
| Current Assets: |  |
| Cash and Cash Equivalents | $830 |
| Prepaid Expense | 32325 |
| **Total Current Assets** | 33155 |
| **Total Assets** | $33155 |
| **LIABILITIES AND SHAREHOLDER'S EQUITY** |  |
| **Current Liabilities:** |  |
| &nbsp;&nbsp;&nbsp;Accounts Payable | $8980 |
| &nbsp;&nbsp;&nbsp;Amounts Due to Related Parties | 15389 |
| **Total Current Liabilities** | 24369 |
| **Total Liabilities** | 24369 |
| **SHAREHOLDER'S EQUITY** |  |
| Common Stock, $0.001 par value, 75,000,000 shares authorized; 3,000,000 shares issued and outstanding as of August 31, 2025 | 3000 |
| &nbsp;&nbsp;&nbsp;Additional Paid-in Capital | 6000 |
| &nbsp;&nbsp;&nbsp;Accumulated Deficit | (214) |
| **Total Shareholder's Equity** | 8786 |
| **Total Liabilities and Shareholder's Equity** | $33155 |

---

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

**MIRA QON CORPORATION**

**STATEMENT OF OPERATIONS**

For the period from June 16, 2025 (inception) through August 31, 2025

---

| | |
|:---|:---|
|  | **For the<br> Period from June 16, 2025 (inception) through**<br> **August 31, 2025** |
| **REVENUE** | $- |
| **OPERATING EXPENSES:** |  |
| General and Administrative | 214 |
| Total Operating Expenses | 214 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Loss Before Income Taxes** | (214) |
| Income Tax Expense |  |
| **Net Loss** | (214) |
| **Comprehensive Loss** | $(214) |
| **Weighted Average Number of Shares Outstanding: Basic and Diluted** | 986842 |
| **Loss Per Share: Basic and Diluted** | $(0.00) |

---

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

**MIRA QON CORPORATION**

**STATEMENT OF CHANGES IN SHAREHOLDER'S EQUITY**

For the period from June 16, 2025 (inception) through August 31, 2025

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Commons Stock** | **Commons Stock** | | | |
|  | **Shares** | **Amount** | **Additional<br> Paid-In**<br>**Capital** | **Accumulated**<br>**Deficit** | **Shareholder's**<br>**Equity** |
| &nbsp;&nbsp;&nbsp;**Balance as of June 16, 2025 (inception)** | **-** | $**-** | $**-** | $**-** | $**-** |
| &nbsp;&nbsp;&nbsp;Common Stock Issued for Cash | 3000000 | 3000 | 6000 |  | 9000 |
| &nbsp;&nbsp;&nbsp;Net Loss | - | - | - | (214) | (214) |
| &nbsp;&nbsp;&nbsp;**Balance as of August 31, 2025** | **3000000** | $**3000** | $**6000** | $**(214)** | $**8786** |

---

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

**MIRA QON CORPORATION**

**STATEMENT OF CASH FLOWS**

For the period from June 16, 2025 (inception) through August 31, 2025

---

| | |
|:---|:---|
|  | **For the<br> Period from June 16, 2025 (inception) through**<br> **August 31, 2025** |
| **Cash Flows from Operating Activities:** |  |
| Net loss | $(214) |
| Adjustments to reconcile net loss to net cash provided by (used in) operating activities: |  |
| Changes in operating assets and liabilities: |  |
| &nbsp;&nbsp;&nbsp;Prepaid Expense | (32325) |
| &nbsp;&nbsp;&nbsp;Accounts Payable | 8980 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Net cash provided by (used in) operating activities** | (23559) |
| **Cash Flows from Financing Activities:** |  |
| &nbsp;&nbsp;&nbsp;Proceeds from Issuance of Common Stock | 9000 |
| &nbsp;&nbsp;&nbsp;Amounts Due to Related Parties | 15389 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Net cash provided by financing activities** | 24389 |
| Net increase (decrease) in cash for the period | 830 |
| Cash and Cash Equivalents at the beginning of the period | - |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Cash and Cash Equivalents at the end of the period** | $830 |
| **Supplemental disclosure of non-cash financing activities:** |  |
| Cash paid for interest | $- |
| Cash paid for income taxes | $- |

---

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

**MIRA QON CORPORATION**

**NOTES TO THE FINANCIAL STATEMENTS**

For the period from June 16, 2025 (inception) through August 31, 2025

**Note 1 – Business Organization and Nature of Operations**

Mira Qon Corporation ("Company") was incorporated on June 16, 2025, under the laws of Wyoming. The Company will develop an online service providing real-time pricing information for construction materials across the United States. Mira Qon is designed to serve contractors, developers, architects, procurement teams, and software developers by delivering accurate, up-to-date material cost data by state and ZIP code.

At the time, the Company's website is operational as an informational resource (accessible at https://miraqon.com). The core application programming interface ("API") that will provide real-time pricing data has not yet been launched commercially.

**Note 2 – Summary of Significant Accounting Policies**

***(a) Basis of Presentation***

The accompanying financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") and in accordance with the rules and regulations of the United States Securities and Exchange Commission (the "SEC").

***(b) Fiscal Year-End***

The Company elected August 31 as its fiscal year ending date.

***(c) Use of Estimates***

The Company prepares its financial statements in accordance with accounting principles generally accepted in the United States of America, which requires management to use its judgment to make estimates and assumptions that affect the reported amounts of assets and liabilities and related disclosures at the date of the financial statements and the reported amounts of expenses during the reported period. These assumptions and estimates could have a material effect on the financial statements. Actual results may differ materially from those estimates. The Company's management periodically reviews estimates on an ongoing basis based on information currently available, and changes in facts and circumstances may cause the Company to revise these estimates. Actual results may differ from these estimates.

***(d) Cash and Cash Equivalents***

Cash and cash equivalents include all cash on hand, demand deposits and short-term investments with original maturities of three months or less when purchased.

As of August 31, 2025, the Company's cash and cash equivalents consisted of $830.

***(e) Prepaid Expenses***

As of August 31, 2025, the Company had $32,325 in prepaid expenses. The Company's prepaid expenses as of August 31, 2025, consisted primarily of payments made to a developer for website development services which were rendered in September 2025.

***(f) Fair Value of Financial Instruments***

The Company follows paragraph 825-10-50-10 of the Financial Accounting Standards Board ("FASB") Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification ("Paragraph 820-10-35-37") to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:

---

| | |
|:---|:---|
| **Level 1** | Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. |
| **Level 2** | Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. |
| **Level 3** | Pricing inputs that are generally observable inputs and not corroborated by market data. |

---

Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable.

The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument.

The carrying amounts of the Company's financial assets and liabilities, such as cash and accounts payable approximate their fair values because of the short maturity of these instruments.

Transactions involving related parties cannot be presumed to be carried out on an arm's-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated.

***(g) Commitment and Contingencies***

The Company follows subtopic 450-20 of the FASB Accounting Standards Codification ("ASC") to report accounting for contingencies.

The Company has entered into no contractual commitments as of August 31, 2025 and was not subject to any legal proceedings during the period from June 16, 2025 (inception) to August 31, 2025.

***(h) Revenue Recognition***

The Company will recognize revenue in accordance with ASC topic 606, "Revenue Recognition".

As of August 31, 2025, the Company has not generated any revenue.

 ****

***(i) Income Taxes***

The Company accounts for income taxes under ASC 740. ASC 740 considers the differences between financial statement treatment and tax treatment of certain transactions. 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 bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect of a change in tax rate is recognized as income or expense in the period that includes the enactment date of that rate.

As of August 31, 2025, there were no unrecognized tax benefits and no amounts accrued for interest and penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position.

***(j) Net Earnings (Loss) Per Common Share***

The Company computes earnings (loss) per share under ASC subtopic 260-10, "Earnings Per Share". Net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per share, if presented, would include the dilution that would occur upon the exercise or conversion of all potentially dilutive securities into common stock using the "treasury stock" and/or "if converted" methods, as applicable.

As of August 31, 2025, the Company did not have any dilutive securities and other contracts that could, potentially, be exercised or converted into ordinary shares and then share in the earnings of the Company. As a result, diluted loss per ordinary share is the same as basic loss per ordinary share for the period presented.

***(k) Subsequent Events***

The Company follows the guidance in Section 855-10-50 of the FASB Accounting Standards Codification for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements were issued. Pursuant to Accounting Standards Update ("ASU") 2010-09 of the FASB Accounting Standards Codification, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them on EDGAR.

***(l) Recent Accounting Standards***

In November 2023, the FASB issued ASU 2023-07, "Segment reporting (Topic 280): Improvements to Reportable Segment Disclosures" ("ASU 2023-07"). The amendments in this ASU require disclosures, on an annual and interim basis, of significant segment expenses that are regularly provided to the chief operating decision maker ("CODM"), as well as the aggregate amount of other segment items included in the reported measure of segment profit or loss. The ASU requires that a public entity disclose the title and position of the CODM and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. Public entities will be required to provide all annual disclosures currently required by Topic 280 in interim periods, and entities with a single<br>

reportable segment are required to provide all the disclosures required by the amendments in this ASU and existing segment disclosures in Topic 280. The ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The Company adopted ASU 2023-07 on June 16, 2025, the date of its inception.

The Company has considered all other recently issued accounting pronouncements and does not believe the adoption of such pronouncements will have a material impact on its condensed consolidated financial statements.

**Note 3 – Going Concern**

The Company has elected to adopt early application of Accounting Standards Update No. 2014-15, "Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern ("ASU 2014-15").

The Company's financial statements have been prepared assuming that it will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.

As reflected in the financial statements, the Company had an accumulated deficit at August 31, 2025, a net loss and net cash used in operating activities for the reporting period then ended. These factors raise substantial doubt about the Company's ability to continue as a going concern.

The Company is attempting to commence operations and generate sufficient revenue; however, the Company's cash position may not be sufficient to support the Company's daily operations. Management intends to raise additional funds by way of public offering. While the Company believes in the viability of its strategy to commence operations and generate sufficient revenue and in its ability to raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon the Company's ability to further implement its business plan and generate sufficient revenue and its ability to raise additional funds by way of a public or private offering.

**Note 4 – Related Parties Transactions**

The table below sets forth the related parties and their relationships with the Company as of August 31, 2025:

---

| | |
|:---|:---|
| **Name of related parties** | **Relationship with the Company** |
| Lauro Roldan Cruz Membreno | President, Director, Controlling shareholder |

---

***(a) Founder Shares***

On August 7, 2025, the Company issued 3,000,000 common shares at $0.003 per share to its sole director and President, Lauro Roldan Cruz Membreno. The Company received net proceeds of $9,000 in payment of the shares.

***(b) Related Party Loans***

The amounts due to related parties are as follows:

---

| | |
|:---|:---|
| | **August 31, 2025** |
| Lauro Roldan Cruz Membreno | $15389 |

---

Amounts due to the Company's President represent advances made to the Company for operational purposes. As of August 31, 2025, Lauro Roldan Cruz Membreno has loaned to the Company $15,389, of which $15,389 was advanced to the Company for the period from June 16, 2025 (inception) through August 31, 2025.

**Note 5 – Shareholder's Equity**

***(a) Authorized Shares***

The Company has 75,000,000, $0.001 par value shares of common stock authorized.

***(b) Common Shares***

On August 7, 2025, the Company issued 3,000,000 shares of common stock to its sole director and President, Lauro Roldan Cruz Membreno, for cash proceeds of $9,000 at $0.003 per share.

There were 3,000,000 shares of common stock issued and outstanding as of August 31, 2025.

**Note 6 – Segment Information**

The Company operates as a single operating segment. The chief operating decision maker is the Company's Chief Executive Officer, who makes resource allocation decisions and assesses performance based on financial information presented on a consolidated basis, accompanied by disaggregated revenue information. Accordingly, the Company has determined that it has a single reportable segment and operating segment.

**Note 7 — Subsequent Events**

The Company evaluated subsequent events and transactions that occurred after August 31, 2025, the balance sheet date, up to December 1, 2025, the date the financial statements were available to be issued. Based upon this review, the Company did not identify any subsequent events that would have required adjustments or disclosure in the financial statements.

**PART II** 

**INFORMATION NOT REQUIRED IN THE PROSPECTUS ITEM 13. OTHER EXPENSES OF ISSUANCE AND DISTRIBUTION** 

The estimated costs (assuming all shares are sold) of this offering are as follows:

---

| | |
|:---|:---|
| &nbsp;&nbsp;SEC Registration Fee | $&nbsp;&nbsp;16 |
| &nbsp;&nbsp;Auditor Fees and Expenses | $&nbsp;&nbsp;6000 |
| &nbsp;&nbsp;Legal fees and expenses | $&nbsp;&nbsp;3500 |
| &nbsp;&nbsp;Miscellaneous fees and expenses | $&nbsp;&nbsp;484 |
| &nbsp;&nbsp;TOTAL | $&nbsp;&nbsp;10000 |

---

(1) All amounts are estimates, other than the SEC's registration fee.

**ITEM 14. INDEMNIFICATION OF DIRECTOR AND OFFICER** 

Mira Qon Corporation's Bylaws allow for the indemnification of the officer and/or director in regards each such person carrying out their duties. The Board of Directors will make determination regarding the indemnification of the director, officer or employee as is proper under the circumstances if he has met the applicable standard of conduct set forth under the Wyoming Revised Statutes.

As to indemnification for liabilities arising under the Securities Act of 1933, as amended, for a director, officer and/or person controlling Mira Qon Corporation, we have been informed that in the opinion of the Securities and Exchange Commission such indemnification is against public policy and unenforceable.

**ITEM 15. RECENT SALES OF UNREGISTERED SECURITIES** 

Since inception, the Registrant has sold the following securities that were not registered under the Securities Act of 1933, as amended.

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;Name and address | &nbsp;&nbsp;Date | &nbsp;&nbsp;Shares | &nbsp;&nbsp;Consideration |
| &nbsp;&nbsp;Cruz Membreno Lauro Roldan | &nbsp;&nbsp;August 7, 2025 | &nbsp;&nbsp;3000000 | &nbsp;&nbsp;$9000.00 |

---

On August 7, 2025, we sold a total of 3,000,000 shares of common stock to management for an aggregate purchase price of $9,000. The issuance of the shares was exempt from registration under Section 4(a)(2) of the Securities Act of 1933 and Regulation D promulgated thereunder.

**ITEM 16. EXHIBITS** 

---

| | |
|:---|:---|
| &nbsp;&nbsp;Exhibit Number | &nbsp;&nbsp;Description of Exhibit |
| &nbsp;&nbsp;**3.1** | &nbsp;&nbsp;[Articles of Incorporation of the Registrant dated June 16, 2025](ex3_1.htm) |
| &nbsp;&nbsp;**3.2** | &nbsp;&nbsp;[Bylaws of the Registrant dated June 16, 2025](ex3_2.htm) |
| &nbsp;&nbsp;**5.1** | &nbsp;&nbsp;[Opinion of Counsel](ex5.htm) |
| &nbsp;&nbsp;**10.1** | &nbsp;&nbsp;[Loan agreement dated June 16, 2025](ex10_1.htm) |
| &nbsp;&nbsp;**10.2** | &nbsp;&nbsp;[Website Development Agreement](ex10_2.htm) |
| &nbsp;&nbsp;**23.1** | &nbsp;&nbsp;[Consent of Auditor](ex23.htm) |
| &nbsp;&nbsp;**99.1** | &nbsp;&nbsp;[Subscription Agreement](ex99_1.htm) |
| &nbsp;&nbsp;**107** | &nbsp;&nbsp;[Calculation of Filing Fee Tables](ex107calculation.htm) |

---

<br> **ITEM 17. UNDERTAKINGS**<br> The undersigned Registrant hereby undertakes:

(a)(1) To file, during any period in which offers, or sales of securities are being made, a post-effective amendment to this registration statement to:

(i) Include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;

(ii) To reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 383(b) (§230.383(b) of this chapter) if, in the aggregate, the changes in volume and price represent no more than 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective registration statement.

(iii) To include any material information with respect to the plan of distribution not previously disclosed in the registration statement or any material change to such information in the registration statement;

(2) That, for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

(3) To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.

(4) That, for the purpose of determining liability under the Securities Act of 1933 to any purchaser:

(i) If the registrant is subject to Rule 430C, each prospectus filed pursuant to Rule 424(b) as part of a registration statement relating to an offering, other than registration statements relying on Rule 430B or other than prospectuses filed in reliance on Rule 430A, shall be deemed to be part of and included in the registration statement as of the date it is first used after effectiveness. Provided, however, that no statement made in a registration statement or prospectus that is part of the registration statement or made in a document incorporated or deemed incorporated by reference into the registration statement or prospectus that is part of the registration statement will, as to a purchaser with a time of contract of sale prior to such first use, supersede or modify any statement that was made in the registration statement or prospectus that was part of the registration statement or made in any such document immediately prior to such date of first use.

(5) That, for the purpose of determining liability of the registrant under the Securities Act of 1933 to any purchaser in the initial distribution of the securities: The undersigned registrant undertakes that in a primary offering of securities of the undersigned registrant pursuant to this registration statement, regardless of the underwriting method used to sell the securities to the purchaser, if the securities are offered or sold to such purchaser by means of any of the following communications, the undersigned registrant will be a seller to the purchaser and will be considered to offer or sell such securities to such purchaser:

(i) Any preliminary prospectus or prospectus of the undersigned registrant relating to the offering required to be filed pursuant to Rule 383;

(ii) Any free writing prospectus relating to the offering prepared by or on behalf of the undersigned registrant or used or referred to by the undersigned registrant;

(iii) The portion of any other free writing prospectus relating to the offering containing material information about the undersigned registrant or our securities provided by or on behalf of the undersigned registrant; and

(iv) Any other communication that is an offer in the offering made by the undersigned registrant to the purchaser.

Insofar as indemnification for liabilities arising under the Securities Act of 1933 (the "Act") may be permitted to our Director, officer and controlling person pursuant to the provisions above, or otherwise, we have been advised that in the opinion of the SEC such indemnification is against public policy as expressed in the Securities Act, and is, therefore, unenforceable.

In the event that a claim for indemnification against such liabilities, other than the payment by us of expenses incurred or paid by our Director, officer, or controlling person in the successful defense of any action, suit or proceeding, is asserted by our Director, officer, or controlling person in connection with the securities being registered, we will, unless in the opinion of our counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification is against public policy as expressed in the Securities Act, and we will be governed by the final adjudication of such issue.

**SIGNATURES** 

Pursuant to the requirements of the Securities Act of 1933, the registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized in the 11312 E 44th St Unit #120 Kansas City, MO 64133 on December 16, 2025.

**MIRA QON CORPORATION**

<u>By: /s/</u> Cruz Membreno Lauro Roldan

Name: Cruz Membreno Lauro Roldan<br> Title: President, Treasurer and Secretary<br> (Principal Executive, Financial and Accounting Officer)

In accordance with the requirements of the Securities Act of 1933, this registration statement was signed by the following persons in the capacities and on the dates stated.

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**Signature** | &nbsp;&nbsp;**Title** | &nbsp;&nbsp;**Date** |
| &nbsp;&nbsp; <u>/s/</u> Cruz Membreno Lauro Roldan<br> Cruz Membreno Lauro Roldan | &nbsp;&nbsp;President, Treasurer, Secretary and Director<br> (Principal Executive, Financial and Accounting Officer) | &nbsp;&nbsp; December 16, 2025 |

---

## Exhibit 3.1

![](image_001.jpg)

Ex 3.1

![](image_002.jpg)

![](image_003.jpg)

![](image_004.jpg)

## Exhibit 3.2

**CORPORATE** **BYLAWS**

**Of**

*Mira Qon Corporation*

**ARTICLE** **I**

**Company Formation**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.01. **FORMATION.** This Corporation is established in accordance with the laws of the State of <u>Wyoming</u>.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.02. **COMPLIANCE WITH ARTICLES OF INCORPORATION** **.** The Board of Directors (the "Board") acknowledges that the Articles of Incorporation have been duly filed with the appropriate state authority, and all applicable filing fees have been paid.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.03. **REGISTERED OFFICE & REGISTERED AGENT.** The registered office of the Corporation shall be as specified in the Articles of Incorporation, unless amended. The location of the registered office may be modified as needed. The Corporation is required to maintain a statement of acceptance from its registered agent.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.04. **OTHER OFFICES.** The Corporation may establish additional offices as determined by the Board.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.05. **CORPORATE SEAL.** The Board may choose to adopt a corporate seal with a design and inscription of their preference. However, the use of a corporate seal is not mandatory.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.06. **PURPOSE.** This Corporation is formed to engage in any lawful business purpose.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.07. **ADOPTION OF BYLAWS.** These bylaws are officially adopted on behalf of the Corporation.

**ARTICLE** **2**

**Board of Directors**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.01. **INITIAL MEETING OF THE BOARD.** The Board has held and concluded the inaugural meeting required to initiate the Corporation's business operations, including the adoption of these Bylaws.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.02. **POWERS AND NUMBERS.** The management of all the Corporation's affairs, property, and interests shall be managed by or under the direction of the Board. The Board of the Corporation shall be comprised of the number of directors listed in the Articles of Incorporation, unless expressly altered by these Bylaws. The Board consists of members who are elected for a term of <u>one (1) year</u>, and hold office until their successors are duly elected and qualified at the following annual shareholder meeting. Directors need not be shareholders or residents of the state in which the Corporation was formed. The Board of the Corporation shall be comprised of not less than one (1) nor more than three (3) directors, with the specific number to be fixed from time to time by resolution of the Board of Directors.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.03. **DIRECTOR DUTIES AND LIABILITIES.** Each director is required to act in good faith, with due care, and in the best interests of the Corporation. Directors who act in such a manner will be shielded from liability related to their official actions on behalf of the Corporation. Directors who fail to adhere to these standards will be personally liable for any improper distributions, as detailed in these Bylaws.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.04. **DIRECTOR CATEGORIES.** The Corporation shall not have classes of directors or staggered terms unless these Bylaws are amended to provide for such arrangements.

 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.05. **CHANGE OF NUMBER.** The number of directors may be altered by amending these Bylaws, following the procedures outlined in Article 10 of these Bylaws. A reduction in the number of directors will not affect the term of any sitting director. If the number of directors is reduced, those holding office will continue in their roles until the next shareholder meeting, where new directors will be elected and qualified.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.06. **SELECTION AND REMOVAL OF DIRECTORS.** Directors are elected at the annual shareholder meeting, unless a special meeting is called specifically to remove a director or fill a vacancy. Any member or the entire Board can be removed by an affirmative vote of the majority of shares entitled to vote at any shareholder meeting convened for that purpose. If a director is elected but not yet qualified, the former director will remain in position until the new director is qualified.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.07. **VACANCIES.** Vacancies on the Board can be filled by the affirmative vote of the majority of remaining directors. Any director appointed to fill a vacancy will serve until the next shareholder meeting when a new director is elected. Vacancies resulting from an increase in the number of directors may be filled by the Board for a term lasting until the next annual or special meeting called for electing directors. Directors elected to fill vacancies due to removal will serve the remainder of the term of the removed director until a successor is elected. Directors filling vacancies will not be considered unqualified simply due to being interim appointments.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.08. **REGULAR MEETINGS.** Meetings of the Board or any committee may take place at the Corporation's main office or any other location designated by the Board or its committee, including remote communication methods. The annual meeting of the Board will occur immediately following the adjournment of the annual shareholder meeting, without the need for prior notice.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.09. **SPECIAL MEETINGS.** Special Board meetings may be convened at any location and time and may be called by the Chairman of the Board, the President, Secretary, Treasurer, or at least two directors. At least forty-eight hours' prior notice, detailing the date, time, location, and purpose of the meeting, is required for any special meeting, unless otherwise specified by these Bylaws.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.10. **ACTION BY DIRECTORS WITHOUT A MEETING.** Any action that could be taken at a Board or committee meeting can be conducted without a formal meeting, provided all directors or committee members unanimously consent. The unanimous consent must be documented in the Corporation's minutes, indicating the action taken.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.11. **NOTICE OF MEETINGS.** Regular Board meetings shall occur without the need for notice regarding the date, time, location, or purpose, provided the meeting follows directly after the annual shareholder meeting. Notices may be delivered in person, by facsimile, by mail, or through any other lawful means, provided it complies with the notice requirements in Article 8 of these Bylaws. Oral notification is sufficient only if a written record of the notice is included in the Corporation's minute book. Notice is effective at the earliest of:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. Receipt;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. Delivery to the proper address or telephone number of the director(s) as shown in the Corporation's records; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c. Five days after its deposit in the United States mail, as evidenced by the postmark, if correctly addressed and mailed with first-class postage prepaid.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.12. **QUORUM.** A quorum for Board meetings is constituted by a simple majority of the Board, and a quorum is required for conducting any business.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.13. **DIRECTORS, MANNER OF ACTING.** The act of the majority of the Board present at a meeting at which a quorum is present when the vote is taken shall be the act of the Board unless the Articles of Incorporation require a greater percentage.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.14. **WAIVER OF NOTICE.** A director waives the notice requirement if that director attends or participates in the meeting, unless a director attends for the express purpose of promptly objecting to the transaction of any business because the meeting was not lawfully called or convened. A director may waive notice by a signed writing, delivered to the Corporation for inclusion in the minutes before or after the meeting.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.15. **REGISTERING DISSENT.** A director who is present at a meeting at which an action on a corporate matter is taken is presumed to have assented to such action, unless the director expressly dissents to the action. A valid dissent must be entered in the meeting's minutes, filed with the meeting's acting Secretary before its adjournment, or forwarded by registered mail to the Corporation's Secretary within twenty-four (24) hours after the meeting's adjournment. These options for dissent do not apply to a director who voted in favor of the action or failed to express such dissent at the meeting.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.16. **EXECUTIVE AND OTHER COMMITTEES.** The Board may create committees to delegate certain powers to act on behalf of the Board, *provided* the Board passes a resolution indicating such creation or delegation. The Board may delegate to a committee the power to appoint directors to fill vacancies on the Board. All committees must record regular minutes of their meetings and keep the minute book at the corporation's office. The creation or appointment of a committee does not relieve the Board or its members from their standard of care described in Section 2.03 of these Bylaws.

Notwithstanding the power to create committees, no committee may be empowered to issue shares, recommend shareholder actions, nor amend these Bylaws.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.17. **REMUNERATION.** The Board may adopt a resolution which results in directors being paid a reasonable compensation for their services rendered as directors of the Corporation. Directors may also be paid a fixed sum and expenses, if any, for attendance at each regular or special meeting of such Board. Nothing contained in these Bylaws precludes a director from receiving compensation for serving the Corporation in any other capacity, including any services rendered as an officer or employee. If the Board accordingly passes a resolution, then committee members may be allowed like compensation for attending committee meetings. A resolution of the Board that grants compensation to a director may be challenged by a shareholder, provided the shareholder requests a special shareholder meeting specifically addressing the resolution related to director compensation. Any Board resolution that relates to director compensation can be overturned by a majority vote of shareholders.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.18. **ADVANCE EXPENSE.** The Corporation shall pay for or reimburse the reasonable expenses incurred by a director who is a party to a proceeding which arises from the business operations of the Corporation.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.19. **INDEMNIFICATION.** Provided the director complies with the standard of care described in Section 2.03 of these Bylaws, the Corporation shall indemnify any director made a party to a proceeding, brought or threatened, as a consequence of the director acting in their official capacity.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.20. **ACTION OF DIRECTORS BY COMMUNICATIONS EQUIPMENT.** Any action which

may be taken at a meeting of the Board, or a committee, may be taken by means of a telephone or video conference or similar communications equipment which allows all persons participating in the meeting to hear each other at the same time. A director participating in a meeting by this means is deemed to be present in person at the meeting.

**ARTICLE** **3**

**Shares**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.01. **AUTHORITY TO ISSUE.** The Corporation is authorized to issue any class of shares or securities convertible into shares of any class. Before any shares of the Corporation may be issued, the Board must pass a resolution which authorizes the issuance, sets the minimum consideration for the shares or security (or a formula to determine the minimum consideration), and fairly describes any non-monetary consideration. The authorized number of shares shall be as listed in the Corporation's Articles of Incorporation.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.02. **RESTRICTIONS.** Shares may only be issued in accordance with the Corporation's Articles of Incorporation, and through the process described in these Bylaws. Any issuance of shares in excess of the amount described in the Articles of the Corporation must be authorized by the Board and approved by the affirmative vote by a majority of shareholders. Any restriction on the transferability of shares shall be fully furnished to the shareholder, upon shareholder request, and without any charge to the shareholder.

No shareholder has a preemptive right to subscribe to any subsequent or additional issuance of shares.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.03. **SHARE CERTIFICATES.** The Corporation need not provide shareholders any share certificates that certify the shares of the Corporation's shares held by the shareholder. Consequently, the Board may authorize the issuance of some or all shares of any class or series of shares without certificates, provided that the Board shall provide to a shareholder, upon that shareholder's request, a written statement that contains the information required to be on share certificates.

If share certificates are issued, then each share certificate must contain on its face:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. The name and state of formation of the Corporation;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. The name of the shareholder (or person to whom the shares are issued);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c. The class of shares and the number of shares it represents;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d. The signature of the president, chief executive officer, chief operating officer, chief financial officer, chairman of the Board; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;e. The counter signature of the Secretary, assistant secretary, treasurer, assistant treasurer, or any other officer.

For the sake of clarity, in the event that an individual serves multiple roles within the Corporation, that person *cannot* countersign any document which that person has already signed in their official or individual capacity. If an officer who has signed or whose facsimile signature appears on any share certificate ceases to be an officer before the certificate is issued to the shareholder, it may be issued by the Corporation and is valid as if the person were an officer on the date of issuance. The certificate may be sealed with the Corporation's seal.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.04. **MUTILATED, LOST, OR DESTROYED CERTIFICATES.** In the instance of any

mutilation, loss, or destruction of any share certificate, another may be issued in its place on proof of such mutilation, loss or destruction. The Board may impose conditions on such issuance and may require the giving of a satisfactory bond or indemnity to the Corporation. The Board may establish other procedures as they deem necessary.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.05. **FRACTIONAL SHARES OR SCRIP.** The Corporation may:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. Issue fractions of a share which entitle the holder to exercise voting rights, to receive dividends, and to participate in any of the Corporation's assets in the event of liquidation;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. Arrange for the disposition of fractional interests by those entitled thereto;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c. Pay the fair market value, in cash, of fractions of a share as of the time when those entitled to receive such shares are determined; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d. Issue scrip in a form which entitles the holder to receive a certificate for the full share upon surrender of such scrip aggregating a full share.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.06. **TRANSFER.** So long as there is no transferability restriction on the shares, as described in Section 3.02 of these Bylaws, the shares of the Corporation are freely transferable. Transfers of shares must be made upon the corporation's share transfer books. Share transfer books shall be kept in the manner described in Article 7 of these Bylaws.

Before a new certificate is issued, the old certificate must be surrendered for cancellation. The Board may, by resolution, open a share register in any state of the United States, and may employ an agent or agents to keep such register, and to record transfers or shares therein.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.07. **REGISTERED OWNER.** The Corporation shall recognize an individual as the registered owner of given shares, *provided* that individual is determined as the shareholder of record by the record date as set out in Sections 4.08 and 4.09 of these Bylaws. Shareholders may agree to confer the right to vote or represent their shares to third parties, including trustees, proxies, or fiduciaries. The Board may resolve to adopt a procedure by which a shareholder of the Corporation may certify in writing to the Corporation that all or a portion of the shares registered in the shareholder's name are held for the account of a specified person or persons. The resolution must set forth:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. The classification of shareholders who may certify;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. The purpose or purposes for which the certification may be made;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c. The form of certification and information to be contained therein;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d. If the certification is with respect to a record date or closing of the share transfer books, the date within which the certification must be received by the Corporation; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;e. Other provisions with respect to the procedure as are deemed necessary or desirable.

Upon receipt of a certification complying with this procedure, the Corporation must treat the persons specified in the certification as the holders of record for the number of shares specified in place of the shareholder making the certification.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.08. **CLASSES OR SERIES OF SHARES.** Until such time that these Bylaws are amended accordingly, the shares of the Corporation are not classified, and are not in series. In the event the Board decides to classify or reclassify the shares or alter any shareholder rights or restrictions, then the Board shall cause an Amendment to its Articles of Incorporation to be filed with the relevant state authority. The Amendment to the Articles of Incorporation shall describe the rights and restrictions which are being modified or altered, along with a statement (if any) that the shares have been classified or reclassified. The Amendment to the Articles of Incorporation must be acknowledged and signed by either a director or an executive officer on behalf of the Board.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.09. **SHARES OWNED BY THE CORPORATION.** Shares owned by the Corporation in another corporation may be voted by the officer, agent, or proxy chosen by the Board or, in the absence of such determination, by the President of the Corporation. The power to vote such shares is vested in the Board, however, the President is authorized to vote on the Corporation's behalf, only in the absence of a Board decision on how to vote. If the Board does render a decision related to the vote of shares, then the President is bound by the Board's decision.

The Corporation may vote or represent shares that it holds in itself, *provided* the Corporation holds such shares in a fiduciary capacity. If the Corporation holds shares in itself in such a fiduciary capacity, then such shares shall be counted in determining the total number of outstanding shares at a given time. If the Corporation holds shares in itself in a non-fiduciary capacity, then such shares shall be construed as authorized but unissued shares, and may not be represented or voted at a meeting of the shareholders.

**ARTICLE** **4**

**Shareholders**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.01. **SHAREHOLDER MEETING PLACE.** All shareholder meetings must be held at the Corporation's principal office or other place predetermined by the Board. Shareholders may participate in the meeting by means telephonic or video conference, *provided* the participants can hear each other in real time.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.02. **ANNUAL MEETING TIME.** The annual shareholder meeting for the election of directors and the transaction of such other business properly before the meeting, must be held each year on <u>June 16</u>, at the hour of <u>11 am CT</u>. If that date is a legal holiday, then the meeting must be held on the day following, at the same hour.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.03. **ANNUAL MEETING – ORDER OF BUSINESS.** The order of business at the annual shareholder meeting is as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. Calling the meeting to order;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. Proof of notice of meeting (or filing of waiver);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c. Reading of minutes of last annual meeting;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d. Officer reports;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;e. Committee reports;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;f. Election of directors;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;g. Disclosures to Shareholders;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;h. Miscellaneous business.

4.04 **SPECIAL MEETINGS.** Special shareholder meetings, for any purpose, may be called at any time by the President, the Board, or the Secretary. The Secretary may only call a special shareholder meeting if the Secretary has received a written request from the holders of at least one-tenth of all shares entitled to vote at the meeting.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.05. **NOTICE.** The Secretary shall cause notice to be given to each shareholder of record at least ten (10) days, but no more than sixty (60) days, before the shareholders' meeting. Notice shall be by writing, electronic transmission, or by personal delivery, and shall state the time, place, and purpose of the meeting (including instructions for how to remotely or electronically attend and participate). Notice is considered given to a shareholder when it is personally provided to the shareholder, left at the shareholder's residence or usual place of business, mailed to the shareholder's address of record, or by electronic transmission to the shareholder's address or number of record on file with the Corporation. A single notice may be delivered to multiple shareholders sharing the same address, unless the Corporation receives a request from a shareholder that more than a single notice be delivered.

Notice by electronic transmission shall be considered ineffective if the Corporation is unable to deliver two consecutive notices and the individual responsible for sending notices to shareholders is made aware of the delivery failures. A shareholder meeting, and any actions taken by shareholders, shall not be invalidated due to an inadvertent failure to deliver notice.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.06. **WAIVER OF NOTICE.** A shareholder who is entitled to notice may waive the notice requirement if they provide a signed written waiver of the required notice, before or after the stated meeting time, or the shareholder is present at the meeting in person or by proxy.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.07. **ADJOURNED MEETING.** If any shareholder meeting is adjourned to a different date, time, or place, notice need not be given of the new date, time, and place if the new date, time, and place is announced at the meeting before adjournment. But if the adjournment is for more than thirty (30) days or if a new record date for the adjourned meeting is, or must be fixed, then notice must be given pursuant to the requirements of Section 4.05, to those persons who are shareholders as of the new record date.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.08. **SHAREHOLDER LIST.** At least ten (10) days before each shareholder meeting, a complete record of the shareholders entitled to vote at the meeting must be made and maintained in the books and records of the Corporation. This list must be arranged by voting group (if any), in alphabetical order, and include number of shares held by and the address of each shareholder and in a legible and reproducible format. This record must be kept on file at the Corporation's principal office for a period of ten (10) days prior to the meeting. The records must also be kept open for inspection at shareholder meetings.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.09. **CLOSING OF TRANSFER BOOKS & FIXING RECORD DATE.** In order to determine

which shareholders are entitled to notice of or to vote at any shareholder meeting, or any adjournment thereof, or entitled to receive payment of any dividend, the Board may require that the share transfer books must be closed for not more than twenty (20) days prior to the meeting.

Instead of closing the share transfer books, the Board may fix in advance a record date for determination of such shareholders. The record date must not be more than seventy (70) days or less than ten (10) days prior to the date of the meeting, adjournment, or payment.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.10. **SHAREHOLDER LIABILITY.** Shareholders shall not be personally liable for the debts and acts of the Corporation solely due to the fact that the shareholders own shares of the Corporation. Nevertheless, shareholders *are* personally liable to the Corporation or its creditors for any delinquencies in payments of the agreed upon price or consideration for the shares. In the event that a subscription price or consideration for shares has not been fully paid, the following people are not personally liable for the unpaid balance:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. A transferee or assignee who acquires the shares or subscription in good faith and without knowledge or notice of the nonpayment;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. A person who holds the shares as a fiduciary, although the estate in the hands of the fiduciary is liable for the nonpayment; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c. A pledgee or other person who holds shares as security.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.11. **VOTING RIGHTS.** Each outstanding share is entitled to one (1) vote on each matter submitted to a vote at a shareholder meeting, *provided* the shares are held in compliance with any payment plan, subscription, share purchase agreement, or fiduciary capacity.

Agreements between or among the shareholders of the Corporation which may limit, restrict, or otherwise affect the normal governance or operations of the Corporation, directors, officers, or shareholders are permitted. For the sake of clarity and to avoid future confusion, "normal governance or operations" shall include the rights to call meetings, vote on matters, and take action on behalf of the Corporation.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.12. **VOTING FOR DIRECTORS.** Unless otherwise provided in the Articles of Incorporation, directors are elected by a plurality of the votes cast by the shares entitled to vote in the election at a meeting at which a quorum is present.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.13. **PROXIES.** A shareholder may vote either in person or by proxy, signed in writing by the shareholder or the shareholder's duly authorized attorney-in-fact. No proxy is valid after eleven

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(11) months from the date signed, unless the proxy states otherwise. A proxy is revocable by a shareholder at any time, unless the proxy states that it is irrevocable and is coupled with an interest.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.14. **QUORUM.** When a majority of all outstanding shares which may vote on a given matter is present, in person or by proxy, a quorum exists for the purposes of the matter subjected to a vote. If a quorum is present at a shareholder meeting, then a majority vote of all shares comprising the quorum at the meeting is sufficient to approve or deny any matter properly brought before the meeting.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.15. **ACTION BY SHAREHOLDERS WITHOUT A MEETING.** Any action which may be taken at any annual or special shareholder meeting may be taken without a meeting and without prior notice if one or more shareholders entitled to vote on the matter consent to the action in writing, setting forth the action so taken and at least the minimum number of votes necessary to take such action. Such consent must also be signed by all the shareholders which support such action and consent. In the event any consent to action without a shareholder meeting is submitted to the Corporation is deficient under this Section of these Bylaws, the Corporation may notify shareholders of the pending action.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.16. **CORPORATION'S ACCEPTANCE OF VOTES.** The Corporation shall accept votes by the shareholders in the following manner:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. If the name signed on a vote, consent, waiver, or proxy appointment corresponds to the name of a shareholder, the corporation if acting in good faith is entitled to accept the vote, consent, waiver, or proxy appointment and give it effect as the act of the shareholders.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. If the name signed on a vote, consent, waiver, or proxy appointment does not correspond to the name of its shareholder, the corporation if acting in good faith is nevertheless entitled to accept the vote, consent, waiver, or proxy appointment and give it effect as the act of the shareholder if:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i. the shareholder is an entity and the name signed purports to be that of an officer or agent of the entity;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii. the name signed purports to be that of an administrator, executor, guardian, or conservator representing the shareholder and, if the corporation requests, evidence of fiduciary status acceptable to the corporation has been presented with respect to the vote, consent, waiver, or proxy appointment;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iii. the name signed purports to be that of a receiver or trustee in bankruptcy of the shareholder and, if the corporation requests, evidence of this status acceptable to the corporation has been presented with respect to the vote, consent, waiver, or proxy appointment;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iv. the name signed purports to be that of a pledgee, beneficial owner, or attorney- in-fact of the shareholder and, if the corporation requests, evidence acceptable to the corporation of the signatory's authority to sign for the shareholder has been presented with respect to the vote, consent, waiver, or proxy appointment;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;v. two or more persons are the shareholder as co-tenants or fiduciaries and the name signed purports to be the name of at least one of the co-owners and the person signing appears to be acting on behalf of all the co-owners.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c. The corporation is entitled to reject a vote, consent, waiver, or proxy appointment if the secretary or other officer or agent authorized to tabulate votes, acting in good faith, has reasonable basis for doubt about the validity of the signature on it or about the signatory's authority to sign for the shareholder.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d. The corporation and its officer or agent who accepts or rejects a vote, consent, waiver, or proxy appointment in good faith and in accordance with the standards of this section are not liable in damages to the shareholder for the consequences of the acceptance or rejection.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;e. Corporate action based on the acceptance or rejection of a vote, consent, waiver, or proxy appointment under this section is valid unless a court of competent jurisdiction determines otherwise.

**ARTICLE** **5**

**Officers**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.01. **DESIGNATIONS.** The Corporation shall have President, a Secretary, a Treasurer, a Chief Executive Officer (CEO), and a Chief Financial Officer (CFO), all of whom shall be elected by the Board of Directors at its first meeting following the annual meeting of shareholders. The Corporation may also have one or more Directors and Assistant Secretaries and Assistant Treasurers as the Board may designate. Per these Bylaws, an elected officer will hold office for one year or until a successor is elected and qualified. The same person may hold any two or more offices concurrently.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.02. **APPOINTMENT AND TERM OF OFFICE.** The officers of the Corporation shall be appointed by the Board for a term as determined by the Board. The designation of a specified term grants to the officer no contratual rights, and the Board can remove the officer at any time prior to the termination of such term. If no term is specified, they shall hold office until they resign, die, or until they are removed in the manner provided in Section 5.03.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.03. **REMOVAL OF OFFICERS.** Any officer or agent may be removed by the Board at any time, with or without cause. Such removal shall be without prejudice to the contract rights, if any, of the person so removed. Appointment of an officer or agent shall not of itself create contract rights.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.04. **THE PRESIDENT.** The President shall preside over all meetings of shareholders and directors, shall have general supervision of the Corporation's affairs, and perform all other duties as are incident to the office or are properly required by a resolution passed by the Board.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.05. **SECRETARY AND ASSISTANT SECRETARIES.** The Secretary must:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. Issue notices for all meetings and actions of the Board or shareholders;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. Accept all requests for special meetings of the Board or shareholders;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c. Accept all notices of proxy appointments and revocations;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d. Keep the minutes of all meetings;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;e. Accept delivery of any dissent announced at any meeting of the Board or shareholders;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;f. Acknowledge and execute any share certificates;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;g. Have charge of the corporate seal and books; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;h. Make reports and perform duties as are incident to the office, or are properly required of him or her by the Board of Directors.

The Assistant Secretary, or Assistant Secretaries (in the order designated by the Board), will perform all of the duties of the Secretary during the absence or disability of the Secretary, and at other times may perform such duties as are directed by the President or the Board.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.06. **THE TREASURER.** The Treasurer shall:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. Have custody of the Corporation's monies and securities and maintain regular books of account;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. Disburse the Corporation's funds in payment of the just demands against the Corporation or as may be ordered by the Board, taking proper vouchers for such disbursements; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c. Provide the Board with an account of all his or her transactions as Treasurer and of the financial conditions of the office properly required of him or her by the Board.

The Assistant Treasurer, or Assistant Treasurers (in the order designated by the Board), must perform all of the duties of the Treasurer in the absence or disability of the Treasurer, and at other times may perform such other duties as are directed by the President or the Board.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.07. **DELEGATION.** In the absence or inability to act of any officer and of any person authorized to act in their place, the Board may delegate the officer's powers or duties to any other officer, director, or other person, subject to Section 5.01 of these Bylaws. Vacancies in any office arising from any cause may be filled by the Board, subject to Section 5.01 of these Bylaws, at any regular or special board meeting.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.08. **OTHER OFFICERS.** The Board may appoint other officers and agents as it deems necessary or expedient. The term, powers, and duties of such officers will be determined by the Board and described in the resolution authorizing the appointment.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.10. **BONDS.** The Board may resolve to require any officer to give bonds to the Corporation, with sufficient surety or sureties, conditioned upon the faithful performance of the duties of their offices and compliance with other conditions as required by the Board.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.11. **SALARIES.** Officers' salaries will be fixed from time to time by the Board. Officers are not prevented from receiving a salary by reason of the fact that he or she is also a director of the Corporation.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.12. **INDEMNIFICATION.** Officers shall be indemnified by the Corporation, so long as the officer acted in a manner substantially similar to and consistent with the standard of care for directors, as described in Section 2.03 of these Bylaws. Any officer indemnification shall be limited to proceedings that are directly related to or have arisen out of the officer's acts on behalf of the Corporation.

**ARTICLE** **6**

**Capital & Finance**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.01. **DIVIDENDS.** Dividends may be declared by the Board and distributed by the Corporation from the unreserved and unrestricted net earnings or earned surplus of the Corporation, or from the unreserved and unrestricted net earnings of the current fiscal year, or through treasury shares, in accordance with the conditions and restrictions set forth by the state of incorporation. The Board may close the share transfer books in accordance with Sections 3.07 and 4.08 of these Bylaws. Without closing the Corporation's books, the Board may declare dividends payable only to shareholders of record at the close of business on any business day no more than ninety (90) days prior to the dividend payment date .

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.02. **RESERVES.** The Board may, in its absolute discretion, set aside out of the Corporation's earned net surplus, such sum or sums as it deems expedient for dividend, maintaining any corporate property, or any other purpose, before making any distribution of earned surplus.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.03. **DEPOSITORIES.** The Corporation's funds must be deposited in the name of the Corporation at a bank or trust company, or multiple trust companies, as designated by a resolution of the Board. Corporate funds may only be withdrawn through checks or other payment orders, signed by the individuals and in the manner specified by a resolution of the Board.

**ARTICLE** **7**

**Books and Records**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.01. **MEETING MINUTES.** As required by these Bylaws, the Corporation must keep a complete and accurate accounting and minutes of the proceedings of its shareholders and Board.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.02. **SHAREHOLDER LIST.** The Corporation must keep a list of its shareholders, including the names and addresses of all shareholders and the number and class of the shares held by each at its registered office or principal place of business, or at the office of its transfer agent or registrar.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.03. **ACCOUNTING RECORDS.** The Corporation shall maintain appropriate accounting records.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.04. **OTHER RECORDS.** The Corporation shall keep a copy of the following records at its principal office:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. its Articles of Incorporation, as originally filed, and as currently in effect;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. a copy of these Bylaws currently in effect;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c. the minutes of all shareholders' meetings, and records of all action taken by shareholders without a meeting, for the past three (3) years;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d. all written communications within the past three (3) years to shareholders as a group;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;e. a list of the names and business addresses of its current officers and directors;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;f. its most recent annual report delivered to the relevant state authority; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;g. all quarterly or annual financial statements (balance sheet and income statement) prepared for periods ending during the last three (3) years.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.05. **LEGIBILITY OF RECORDS.** Any books, records, and minutes may be in written form or any other form capable of being converted into written form within a reasonable time.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.06. **RIGHT TO INSPECT.** Any shareholder or shareholder representative has the right, upon written request delivered to the Corporation, to inspect and copy during usual business hours the following documents of the Corporation:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. These Bylaws;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. Minutes of the shareholder proceedings;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c. Annual statements of affairs;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d. Any voting trust agreements; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;e. Any documents kept in accordance with Article 7 herein.

The Corporation acknowledges and agrees that any obligation to produce corporate documents under this Article of these Bylaws shall attach to the Secretary as part of the duties described in Section 5.06 of these Bylaws.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.07. **ENHANCED INSPECTION.** Any individual or group which comprises at least five (5) percent of the outstanding shares, may submit to the Corporation a written request to inspect and copy the following documents during usual business hours:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. The books of account and share ledger of the Corporation;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. The statement of affairs for the Corporation; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c. The list of shareholders.

**ARTICLE** **8**

**Notices**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.01. **MAILING OF NOTICE.** Except as may otherwise be required by law, any notice to any shareholder or director may be delivered personally or by mail. If mailed, the notice will be deemed to have been delivered on the close of business of the fifth business day following the day when deposited in the United States mail with postage prepaid and addressed to the recipient's last known address in the records of the Corporation.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.02. **E-NOTICE PERMITTED.** Any communications required by these Bylaws, or any other laws, may be made by digital or electronic transmission to the recipient's known electronic address or number as known to the Corporation at the time of notice.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.03. **DUTY TO NOTIFY.** All shareholders, directors, officers, employees, and representatives of the Corporation are required to notify the Corporation of any changes to the individual's contact information. Pursuant to the obligations under this Section of these Bylaws, the individual must notify the Corporation that electronic transmissions of notice are impracticable, impossible, frustrated, or otherwise improper and ineffective.

**ARTICLE** **9**

**Special Corporate Acts**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.01. **EXECUTION OF WRITTEN INSTRUMENTS.** All contracts, deeds, documents, and instruments that acquire, transfer, exchange, sell, or dispose of any assets of the Corporation must be executed by the President to bind the Corporation. This Section does not apply to any checks, money orders, notes, or other financial instruments for direct payment of corporate funds which are subject to Section 9.02 of these Bylaws.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.02. **SIGNING OF CHECKS OR NOTES.** All authorizations to distribute, pay, or immediately draw upon the financial resources of the Corporation must be signed by the Treasurer, including any expense reimbursement or compensation payments to directors, officers, employees, representatives, service providers, or contractors of the Company.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.03. **SPECIAL SIGNING POWERS.** To duly bind the Corporation to an agreement or instrument in the event the President holds an interest which exists outside of the capacity of being President, then any agreement involving such interest must be signed by an officer pursuant to either Section 5.05 or 9.02 of these Bylaws.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.04. **SHAREHOLDER APPROVAL.** Shareholder approval is required prior to any merger, consolidation, share-exchange, conversion, or dissolution, and any loans provided under Sections 2.18 or 5.10 of these Bylaws. In the event of any dissent by shareholders, the Corporation must comply with Section 9.05 of these Bylaws.

Until these Bylaws require otherwise, no shareholder approval is required to acquire, transfer, exchange, sell, or dispose of any assets of the Corporation in the ordinary course of business or after dissolving the Corporation.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.05. **DISSENTER RIGHTS.** Shareholders are entitled to dissent from, and obtain fair value payment for shares held in the event of, any corporate actions requiring shareholder approval under Section 9.04 of these Bylaws. In the event a corporate action that will create dissenter rights under this Section of these Bylaws occurs, the Corporation shall deliver notice to all shareholders that a corporate action has occurred or will occur that entitles the shareholder to assert their dissenter rights under these Bylaws. These options for dissent do not apply to a shareholder who voted in favor of the action or failed to express such dissent at the meeting.

**ARTICLE** **10**

**Amendments**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;10.01. **BY SHAREHOLDERS.** These Bylaws may be altered, amended or repealed by the affirmative vote of a majority of the voting shares issued and outstanding at any regular or special shareholder meeting.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;10.02. **BY DIRECTORS.** The Board of Directors has the power to make, alter, amend, and repeal the Corporation's Bylaws. Any alteration, amendment, or repeal of the Bylaws, may be changed or repealed by the holders of a majority of the shares entitled to vote at any shareholders meeting.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;10.03. **EMERGENCY BYLAWS.** The Board of Directors may adopt emergency Bylaws, subject to a vote to repeal or modify by the shareholders, which operate during any emergency in the Corporation's conduct of business resulting from an attack on the United States or a nuclear or atomic disaster.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;10.04. **COMPLIANCE WITH STATE LAW.** Any amendment to the Corporation's Articles of Incorporation or these Bylaws shall be consistent with laws of the state of formation.

These Bylaws are adopted by resolution of the Corporation's Board of Directors on this June 16, 2025.

By: /s/ Cruz Membreno Lauro Roldan

<br> Director Cruz Membreno Lauro Roldan

## Exhibit 5.1

![](image_005.jpg)

December 15, 2025

Board of Directors

Mira Qon Corporation

11312 E 44th St Unit #120

Kansas City, MO 64133

Dear Sir:

I have acted, at your request, as special counsel to Mira Qon Corporation, a Wyoming corporation, ("Mira Qon") for the purpose of rendering an opinion as to the legality of 4,500,000 shares of Mira Qon's common stock, $0.001 par value per share, to be offered and distributed by Mira Qon ("Shares") pursuant to a prospectus ("Prospectus") included in a registration statement to be filed under Section 6 the Securities Act of 1933, as amended, by Mira Qon with the U.S. Securities and Exchange Commission (the "SEC") on Form S-1 for the purpose of registering the offer and sale of the Shares ("Registration Statement").

For the purpose of rendering my opinion herein, I have reviewed statutes of the State of Wyoming, to the extent I deem relevant to the matter opined upon herein, true copies of the Articles of Incorporation, there being no amendments thereto of Mira Qon, the Bylaws of Mira Qon, selected proceedings of the board of directors of Mira Qon authorizing the offer, sale and issuance of the Shares and a current draft of the Registration Statement in substantially the form to be filed. It is my understanding that the Shares will be represented in book entry form. I have assumed, with respect to persons other than directors and officers of Mira Qon, the due and proper election or appointment of all persons signing and purporting to sign the documents in their respective capacities, as stated therein, the genuineness of all signatures, the conformity to authentic original documents of the copies of all such documents submitted to me as certified, conformed and photocopied, including the quoted, extracted, excerpted and reprocessed text of such documents.

Based upon the review described above, it is my opinion that the Shares to be offered and distributed by Mira Qon are duly authorized and when, as and if issued and delivered by Mira Qon against payment therefore at a price $0.0225 per share, as described in the Prospectus , will be legally issued, fully paid and non assessable.

My examination of the draft Registration Statement and the prospectus contained therein has not included a determination of the accuracy or completeness of the information included therein, but for the compliance and conformity thereof with the rules and regulations of the SEC and the requirements of Form S-1; provided that I express no opinion with respect thereto. My forgoing opinion is strictly limited to matters of Wyoming corporation law; and, I do not express an opinion on the federal law of the United States of America or the law of any state or jurisdiction therein other than Wyoming, as specified herein.

I consent to the use of my opinion as an exhibit to the Registration Statement and to the reference thereto under the heading "Legal Matters" in the prospectus and in the "Index To Exhibits And Description Of Exhibits" in Part II of the Registration Statement. . I do not consent to placement of my name on the facing sheet of the Registration Statement for purposes of copies of communications or otherwise.

Very truly yours,

/s/ Jackson L. Morris

Jackson L. Morris

![](image_010.jpg)

## Exhibit 10.1

**LOAN AGREEMENT**

**office@e-smart.io**

**Date:** June 16, 2025

This Loan Agreement ("Agreement") is made on June 16, 2025 by and among the undersigned parties:

**1. Parties to the Agreement:**

Lender: Cruz Membreno Lauro Roldan, hereinafter referred to as the "Lender," having an address at Conde De Torrefiel 5 2 6, 46019 Valencia, Spain.

Borrower: Mira Qon Corporation, a WY corporation, hereinafter referred to as the "Borrower," with its place of business at 11312 E 44th St Unit #120 Kansas City, MO 64133.

**2. Loan Amount:**

The Lender agrees to provide a loan to the Borrower in the principal amount of one hundred thousand dollars ($100,000), hereinafter referred to as the "Loan Amount".

**3. Loan Term:**

The Loan Amount shall be repaid by the Borrower to the Lender over a period of 5 years.

**4. Interest:**

This loan is interest-free. No interest or fees shall accrue or be payable on the Loan Amount during the term of this Agreement.

**5. Prepayment:**

The Borrower reserves the right to prepay the Loan Amount, in part or in full, at any time

without incurring any prepayment penalties.

**6. Security:**

This loan is unsecured, and no collateral or security interest is associated with it.

**7. Security and Repayment:**

The Borrower will promptly repay the advanced Loan funds from the revenues generated by the Company, once it begins to achieve significant financial returns.

The Loan funds are secured and are repayable upon the Lender's request, in accordance with the terms stipulated in this Agreement.

**8. Governing Law:**

This Agreement shall be governed by and construed in accordance with the laws of WY.

**9. Entire Agreement:**

This Agreement contains the entire understanding between the parties and supersedes all previous agreements and understandings between the parties.

**10. Amendment:**

Any modification to this Agreement must be made in writing and signed by all parties.

**11. Counterparts:**

This Agreement may be executed in counterparts, each of which shall be deemed an original and all of which together shall constitute one and the same instrument.

IN WITNESS WHEREOF, the parties hereto have executed this Loan Agreement as of the

date first above written.

---

| | |
|:---|:---|
| &nbsp;&nbsp; Borrower:<br>/s/ Cruz Membreno Lauro Roldan<br> Mira Qon Corporation<br> Cruz Membreno Lauro Roldan,<br> President, Director, Treasurer, Secretary,<br> Chief Executive Officer, Chief Financial Officer<br>| &nbsp;&nbsp; Lender:<br>/s/ Cruz Membreno Lauro Roldan <br> Cruz Membreno Lauro Roldan,<br> Individual<br>|

---

## Exhibit 10.2

**WEBSITE DEVELOPMENT AGREEMENT**

This Website Development Agreement ("Agreement") is made and entered into on August 1, 2025 ("Effective Date"), by and between:

Client: Mira Qon Corporation, with principal place of business at 11312 E 44th St Unit #120, Kansas City, MO 64133 ("Client"),

and

Developer: Universal Advanced Tech Solutions SPC, with principal place of business at Oman, Muscat, Al Ghubra Lahab Building, Way 3812 Building Number 796, Floor No: 01, No: 12 ("Developer").

Collectively referred to as the "Parties."

**1. Scope of Work**

Developer shall design, develop, and deliver a custom website for Client in accordance with the specifications outlined in Exhibit A. Developer shall perform the services outlined below in sequential stages, with Project Management ongoing for the entire duration of the project. All dates are based on working days (Monday–Friday, excluding public holidays).

**Stage 1 – Project Management (August 1, 2025 – September 30, 2025)**<br> Developer shall manage all aspects of the project to ensure timely delivery and adherence to quality standards. This includes:

&nbsp;&nbsp;&nbsp;&nbsp;· Initial project kickoff meeting and communication setup

&nbsp;&nbsp;&nbsp;&nbsp;· Regular reporting and progress updates

&nbsp;&nbsp;&nbsp;&nbsp;· Risk assessment and mitigation strategies

&nbsp;&nbsp;&nbsp;&nbsp;· Coordination between design, development, and testing teams

&nbsp;&nbsp;&nbsp;&nbsp;· Oversight of deliverables and adherence to timeline

**Stage 2 – Discovery & Requirements Analysis (August 1, 2025 – August 8, 2025)**<br> Developer shall gather business requirements, analyze objectives, and produce a technical roadmap. Tasks include:

&nbsp;&nbsp;&nbsp;&nbsp;· Market and competitor analysis

&nbsp;&nbsp;&nbsp;&nbsp;· Identifying functional and technical requirements

&nbsp;&nbsp;&nbsp;&nbsp;· Drafting a requirements documentation

&nbsp;&nbsp;&nbsp;&nbsp;· Approval of specifications by Client

**Stage 3 – UI/UX Design (August 8, 2025 – August 21, 2025)**<br> Developer shall design an intuitive, visually appealing, and responsive interface. This includes:

&nbsp;&nbsp;&nbsp;&nbsp;· Creation of wireframes for key pages

&nbsp;&nbsp;&nbsp;&nbsp;· Development of high-fidelity mockups

&nbsp;&nbsp;&nbsp;&nbsp;· Adjustments for responsive layouts across devices

&nbsp;&nbsp;&nbsp;&nbsp;· Review and approval by Client

**Stage 4 – Front-End Development (August 21, 2025 – September 1, 2025)**<br> Developer shall implement the user interface and interactive elements. Tasks include:

&nbsp;&nbsp;&nbsp;&nbsp;· HTML5 and CSS3 structure implementation

&nbsp;&nbsp;&nbsp;&nbsp;· JavaScript/React component development

&nbsp;&nbsp;&nbsp;&nbsp;· Responsive design integration

&nbsp;&nbsp;&nbsp;&nbsp;· Browser compatibility adjustments

**Stage 5 – Back-End Development (September 1, 2025 – September 11, 2025)**<br> Developer shall build the server-side architecture and core functionality. Tasks include:

&nbsp;&nbsp;&nbsp;&nbsp;· Database design and setup

&nbsp;&nbsp;&nbsp;&nbsp;· Authentication and security measures implementation

&nbsp;&nbsp;&nbsp;&nbsp;· Performance optimization on server side

**Stage 6 – CMS Integration (September 11, 2025 – September 23, 2025)**<br> Developer shall enable non-technical staff to manage website content. Tasks include:

&nbsp;&nbsp;&nbsp;&nbsp;· CMS installation and configuration

&nbsp;&nbsp;&nbsp;&nbsp;· Development of custom templates

&nbsp;&nbsp;&nbsp;&nbsp;· Structuring and migration of initial content

**Stage 7 – Deployment & Launch Support (September 23, 2025 – September 25, 2025)**<br> Developer shall prepare the website for live operation. Tasks include:

&nbsp;&nbsp;&nbsp;&nbsp;· Server setup and configuration

&nbsp;&nbsp;&nbsp;&nbsp;· Domain and SSL certificate configuration

&nbsp;&nbsp;&nbsp;&nbsp;· Final deployment checks and launch readiness validation

**Stage 8 – Quality Assurance & Testing (September 25, 2025 – September 30, 2025)**<br> Developer shall ensure the website functions flawlessly across devices and browsers. Task include:

&nbsp;&nbsp;&nbsp;&nbsp;· Functional testing of all features

&nbsp;&nbsp;&nbsp;&nbsp;· Cross-browser and cross-device testing

&nbsp;&nbsp;&nbsp;&nbsp;· Performance optimization and bug fixing

**2. Term**

The project shall commence on August 1, 2025 and is anticipated to be completed by September 30, 2025, subject to adjustments in accordance with Section 8 (Delays).

**3. Payment Terms**

3.1 The total value for all services described in this Agreement is USD $32,325, as outlined in Exhibit A.

3.2 On the Effective Date, Client shall pay the combined amount for Stage 1 – Project Management and Stage 2 – Discovery & Requirements Analysis, totaling USD $6,545. The Client may, at its discretion, pay a higher amount at this stage, including prepayments for upcoming stages.

3.3 Payments for the remaining stages shall be payable no later than October 29, 2025, which is one (1) month after the completion (September 30, 2025). The Client may, at any time, make partial or full payments for subsequent stages prior to their completion.

3.4 All payments shall be made via wire transfer to the Developer's designated account.

**4. Deliverables**

Developer shall provide all deliverables as described in Exhibit A, ensuring they meet agreed specifications, responsive design requirements, and industry quality standards, with final delivery scheduled for September 30, 2025.

**5. Acceptance of Work**

Upon completion of each stage, Developer shall present the deliverables to Client for review. Client shall have five (5) business days to accept or reject the work in writing. Failure to provide feedback within the review period shall be deemed acceptance.

**6. Change Requests**

Any changes in scope, functionality, or schedule must be agreed upon in writing and may result in adjustments to the cost and/or timeline.

**7. Intellectual Property Rights**

All rights, title, and interest in the deliverables shall vest in the Client on September 30, 2025, upon delivery of the completed website, irrespective of payment status.

**8. Delays**

Developer shall not be liable for delays caused by Client's failure to provide required materials, feedback, or approvals in a timely manner, or for delays due to circumstances beyond Developer's reasonable control.

**9. Warranties**

Developer warrants that the deliverables will substantially conform to the specifications for a period of 30 calendar days after final acceptance.

**10. Confidentiality**

Each Party shall treat the other's confidential information as strictly confidential and shall not disclose it to third parties without prior written consent, except as required by law.

**11. Governing Law and Jurisdiction**

This Agreement shall be governed by and construed in accordance with the laws of the State of Wyoming, USA, or, at the option of the Parties, the laws of the Sultanate of Oman. The Parties agree to submit any disputes arising under this Agreement to the exclusive jurisdiction of the courts located in Wyoming, USA, or, at the option of the Parties, in Oman.

**12. Entire Agreement**

This Agreement, including Exhibit A, constitutes the entire agreement between the Parties and supersedes all prior oral or written understandings.

IN WITNESS WHEREOF, the Parties have executed this Agreement as of the Effective Date.

---

| | |
|:---|:---|
| &nbsp;&nbsp; **Developer: Universal Advanced Tech Solutions SPC**<br> Party to the Agreement: Nadiia Vernichenko<br> Date: August 1, 2025<br>Signature: /s/ Nadiia Vernichenko<br>| &nbsp;&nbsp; **Client: Mira Qon Corporation**<br> Party to the Agreement: Cruz Membreno Lauro Roldan<br> Date: August 1, 2025<br>Signature: /s/ Cruz Membreno Lauro Roldan<br>|

---

**Exhibit A – Project Stages, Timeline, and Costs**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Development** <br> **Stage** | &nbsp;&nbsp; **Main** <br> **Description** | &nbsp;&nbsp; **Sub-Stages** <br> **Included** | &nbsp;&nbsp;**Estimated Hours** | &nbsp;&nbsp;**Rate (USD/hour)** | &nbsp;&nbsp;**Cost (USD)** |
| &nbsp;&nbsp;Project Management | &nbsp;&nbsp;Overseeing all project stages to ensure timely<br> delivery and quality standards are met. | &nbsp;&nbsp;• Kick-off meeting and communication setup<br> • Reporting<br> • Risk management and mitigation | &nbsp;&nbsp;35 | &nbsp;&nbsp;85 | &nbsp;&nbsp;2975 |
| &nbsp;&nbsp;Discovery & Requirements Analysis | &nbsp;&nbsp;Gathering business needs and translating them into a technical roadmap. | &nbsp;&nbsp;• Market and competitor analysis<br> • Technical requirements documentation | &nbsp;&nbsp;42 | &nbsp;&nbsp;85 | &nbsp;&nbsp;3570 |
| &nbsp;&nbsp;UI/UX Design | &nbsp;&nbsp;Crafting an intuitive and visually appealing user interface. | &nbsp;&nbsp;• Wireframe creation<br> • High-fidelity mockups<br> • Responsive design adjustments | &nbsp;&nbsp;60 | &nbsp;&nbsp;90 | &nbsp;&nbsp;5400 |
| &nbsp;&nbsp;Front-End Development | &nbsp;&nbsp;Building the website's interactive elements and layouts. | &nbsp;&nbsp;• HTML5 & CSS3 structure<br> • JavaScript/React components<br> • Responsive design implementation | &nbsp;&nbsp;58 | &nbsp;&nbsp;95 | &nbsp;&nbsp;5510 |
| &nbsp;&nbsp;Back-End Development | &nbsp;&nbsp;Developing the server-side architecture and core functionality. | &nbsp;&nbsp;• Database design<br> • Authentication and security implementation | &nbsp;&nbsp;62 | &nbsp;&nbsp;95 | &nbsp;&nbsp;5890 |
| &nbsp;&nbsp;CMS Integration | &nbsp;&nbsp;Enabling non-technical staff to manage and update content easily. | &nbsp;&nbsp;• CMS installation<br> • Custom template development<br> • Content structuring | &nbsp;&nbsp;62 | &nbsp;&nbsp;90 | &nbsp;&nbsp;5580 |
| &nbsp;&nbsp;Deployment & Launch Support | &nbsp;&nbsp;Preparing the website for live operation. | &nbsp;&nbsp;• Server setup<br> • Domain & SSL configuration<br> • Final deployment checks | &nbsp;&nbsp;15 | &nbsp;&nbsp;85 | &nbsp;&nbsp;1275 |
| &nbsp;&nbsp;Quality Assurance & Testing | &nbsp;&nbsp;Ensuring all functionality works flawlessly across devices and browsers. | &nbsp;&nbsp;• Functional testing<br> • Cross-browser and device testing<br> • Performance optimization | &nbsp;&nbsp;25 | &nbsp;&nbsp;85 | &nbsp;&nbsp;2125 |
|  |  |  | &nbsp;&nbsp;**359** |  | &nbsp;&nbsp;**$32325** |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp; **Developer: Universal Advanced Tech Solutions SPC**<br> Party to the Agreement: Nadiia Vernichenko<br> Date: August 1, 2025<br>Signature: /s/ Nadiia Vernichenko<br>| &nbsp;&nbsp; **Client: Mira Qon Corporation**<br> Party to the Agreement: Cruz Membreno Lauro Roldan<br> Date: August 1, 2025<br>Signature: /s/ Cruz Membreno Lauro Roldan<br>|

---

## Exhibit 23.1

![](image_007.jpg)

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders and Board of Directors of Mira Qon Corporation

We hereby consent to the inclusion of our report dated December 1, 2025, relating to the financial statements of Mira Qon Corporation as of and for the period June 16, 2025 (inception) to August 31, 2025 in the Registration Statement on Form S-1 and to the reference to our firm under the caption "Experts" in the Registration Statement.

![](image_006.jpg)

Aloba, Awomolo & Partners - PCAOB ID# 7275

Ibadan, Nigeria

December 16, 2025

## Exhibit 99.1

**Subscription Agreement**

This Subscription Agreement ("Agreement") is a formal commitment between the undersigned party, referred to as the " Subscriber," and Mira Qon Corporation, a Nevada-based company hereinafter referred to as the "Company."

1. Subscription for Common Stock

The Subscriber hereby submits an irrevocable subscription to acquire shares of the Company's common stock at a per-share cost of $0.0225 ("Shares"). The offer to purchase is made subject to the terms and conditions described in this Agreement. The Subscriber acknowledges that the Company retains the exclusive right to accept or decline this subscription. This subscription only becomes binding when the Company formally accepts it in writing.

The subscription for Shares will be closed immediately upon: The Company's receipt and acceptance of a properly signed Signature Page for this Agreement. The receipt of all funds for the share subscription as outlined in this agreement.

2. Payment Method

Simultaneously with the execution of this Agreement, the Subscriber is obligated to make the payment. Payment can be remitted either through a check made payable to Mira Qon Corporation or by initiating a wire transfer to the Company's designated account.

Any alternative payment method agreed upon by the parties in writing or outlined by the Company in the invoice. If the payment is made in a currency other than USD, it will be converted into USD according to the exchange rate applied by the bank processing the transaction. The Subscriber will be responsible for any costs related to currency conversion, including any bank charges or transaction fees, and acknowledges that the Company is not liable for any changes in the exchange rate or delays during the conversion.

Unless otherwise specified in this Agreement, all percentages calculated under this Agreement will be rounded to the nearest whole number, and all amounts in dollars will be rounded to the nearest whole dollar.

3. Acknowledgment of Prospectus

The Subscriber acknowledges that the offered Shares are common stock that has been registered with the United States Securities and Exchange Commission ("SEC") through a Form S-1 Registration Statement. The Subscriber understands that these Shares are being publicly offered and can be freely traded without restrictions.

The Subscriber guarantees that all personal information provided in this Agreement is correct as of the date of signing. Additionally, the Subscriber affirms that the financial details disclosed are accurate and complete as of the same date. The Subscriber also confirms their commitment to adhere to all the terms and conditions outlined in this Agreement.

4. Investment Risks

The Subscriber acknowledges that this investment in common stock carries a significant level of risk and could potentially result in the complete loss of the investment. The Subscriber is fully cognizant that neither federal nor state agencies have made any determinations regarding the fairness of this investment, provided endorsements or recommendations for the shares or the Company, or insured or guaranteed any investments. The Subscriber also understands that the stock's purchase price is not linked to the Company's assets, book value, or net worth, and it has been arbitrarily determined by the Company. The Subscriber confirms that they have comprehensively reviewed all information contained in the prospectus, including the risks factors section.

5. Notices and Communications

<br> Any official notices or communications required or allowed under this Agreement must be in writing and delivered either in person, by telegram, telex, facsimile, or by certified, registered, or express mail with prepaid postage to the addresses provided in this Agreement. These notices will be deemed delivered when personally handed over, sent by telegram, telex, or facsimile, or, if mailed, will be considered delivered three days after being sent via the United States Postal Service.

By endorsing this Agreement, the Subscriber acknowledges understanding and acceptance of the stipulated terms and conditions. The Subscriber certifies that they have perused this entire Agreement and verify that each statement made by them within this document is accurate and complete.

[signature page follows]

**SUBSCRIBER'S SIGNATURE PAGE**

The undersigned, intending to subscribe for the specified number of Shares of Mira Qon Corporation (the "Company") as outlined below, acknowledges that they have reviewed and understood the terms and conditions of the attached Agreement and confirm their acceptance of all provisions included therein.

IN WITNESS WHEREOF, the undersigned has executed this Agreement as of the date indicated below.

---

| | |
|:---|:---|
| &nbsp;&nbsp; Company:<br>| &nbsp;&nbsp; Mira Qon Corporation<br>By: /s/ Cruz Membreno Lauro Roldan<br> Cruz Membreno Lauro Roldan<br> President, Treasurer, Secretary and Director<br>|
| Subscriber: | &nbsp;&nbsp; Date:<br> Investment Amount: $ Number of Shares:<br> Full Name of Subscriber:<br> Permanent Address of Subscriber:<br>Authorized Signatory:<br> ___________________________ |

---

## Ex-Filing

**Calculation of Filing Fee Tables**

**FORM S-1**

(Form Type)

**MIRA QON CORPORATION** 

(Exact Name of Registrant as Specified in its Charter)

<u>Table 1: CALCULATION OF REGISTRATION FEE</u>

---

| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Securities to be**<br> **Registered** | &nbsp;&nbsp; **Amount to be**<br> **Registered <sup>(1)</sup>** | &nbsp;&nbsp;**Offering Price Per Share <sup>(2)</sup>** | &nbsp;&nbsp; **Aggregate**<br> **Offering Price** | &nbsp;&nbsp;**Amount of Registration Fee <sup>(3)</sup>** |
| &nbsp;&nbsp;**Common Stock:** | &nbsp;&nbsp;4500000 | $&nbsp;&nbsp;0.0225 | $&nbsp;&nbsp;101250 | $&nbsp;&nbsp;16 |
| &nbsp;&nbsp;**Total Offering Amounts** |  |  | &nbsp;&nbsp;$101250 | &nbsp;&nbsp;$16 |
| &nbsp;&nbsp;**Total Fees Previously Paid** |  |  |  |  |
| &nbsp;&nbsp;**Total Fee Offsets** |  |  |  |  |
| &nbsp;&nbsp;**Net Fee Due** |  |  |  | &nbsp;&nbsp;$16 |

---

 <sup>(1)</sup> In the event of a stock split, stock dividend or similar transaction involving our common stock, the number of shares registered shall automatically be increased to cover the additional shares of common stock issuable pursuant to Rule 416 under the Securities Act of 1933, as amended.

<sup>(2)</sup> Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(a) of the Securities Act.

<sup>(3)</sup> Previously paid.