# EDGAR Filing Document

**Accession Number:** 0002065287
**File Stem:** 0002065287-26-000004
**Filing Date:** 2026-1
**Character Count:** 43729
**Document Hash:** 4310db587ff20fd91c996d7e6c3e7e87
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0002065287-26-000004.hdr.sgml**: 20260113

**ACCESSION NUMBER**: 0002065287-26-000004

**CONFORMED SUBMISSION TYPE**: 10-Q

**PUBLIC DOCUMENT COUNT**: 33

**CONFORMED PERIOD OF REPORT**: 20251130

**FILED AS OF DATE**: 20260113

**DATE AS OF CHANGE**: 20260113

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Dankon Corp
- **CENTRAL INDEX KEY:** 0002065287
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 352875157
- **STATE OF INCORPORATION:** WY
- **FISCAL YEAR END:** 0228

**FILING VALUES:**
- **FORM TYPE:** 10-Q
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 333-286856
- **FILM NUMBER:** 26528424

**BUSINESS ADDRESS:**
- **STREET 1:** 66 W FLAGLER STREET SUITE 900
- **CITY:** MIAMI
- **STATE:** FL
- **ZIP:** 33130
- **BUSINESS PHONE:** 18105803677

**MAIL ADDRESS:**
- **STREET 1:** 66 W FLAGLER STREET SUITE 900
- **CITY:** MIAMI
- **STATE:** FL
- **ZIP:** 33130

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

**UNITED STATES SECURITIES AND EXCHANGE COMMISSION** Washington, D.C. 20549

**Form 10-Q**

[X] Quarterly Report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

**For the quarterly period ended November 30, 2025**

[ ] Transition Report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

For the transition period from __________ to __________

Commission file number 333-286856

**Dankon Corporation**

(Exact name of registrant as specified in its charter)

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp; **Wyoming**<br> (State or Other Jurisdiction of Incorporation or Organization) | &nbsp;&nbsp; **7372**<br> (Primary Standard Industrial Classification Number) | &nbsp;&nbsp; **35-2875157** <br> (IRS Employer Identification Number) |

---

**Edgar Ulises Rodriguez Velazquez** 

**President and Chief Executive Officer**

**66 W Flagler Street Suite 900, Miami, Florida, 33130**

**Tel: +1-810-580-3677**

(Address, including zip code, and telephone number, including area code, of registrant's principal executive offices)

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

---

| | | |
|:---|:---|:---|
| Title of each class | Trading Symbol(s) | Name of each exchange on which registered |
| &nbsp;&nbsp;Common Stock |  |  |

---

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

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15 (d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes [X] &nbsp;&nbsp;&nbsp;&nbsp; No [ ]

Indicate by check mark whether the registrant has submitted electronically on its corporate Web site, if any, every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).

Yes [ ] &nbsp;&nbsp;&nbsp;&nbsp; No [X]

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", "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act:

Large accelerated filer [ ] Accelerated filer [ ] <br> Non-accelerated filer [X] Smaller reporting company [X] <br> (Do not check if a smaller reporting company) 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. [ ]

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

Yes [] &nbsp;&nbsp;&nbsp;&nbsp; No [X]

State the number of shares outstanding of each of the issuer's classes of common equity, as of the latest practicable date: 5,261,400 common shares issued and outstanding as of January 13, 2026.

**DANKON CORPORATION**

**QUARTERLY REPORT ON FORM 10-Q**

**TABLE OF CONTENTS**

---

| | | |
|:---|:---|:---|
|  |  | &nbsp;&nbsp;**Page** |
| &nbsp;&nbsp;PART I | &nbsp;&nbsp; FINANCIAL INFORMATION: |  |
| &nbsp;&nbsp;Item 1. | &nbsp;&nbsp;Condensed Financial Statements (Unaudited) | &nbsp;&nbsp;4 |
|  | &nbsp;&nbsp;Condensed Balance Sheets as of November 30, 2025 (Unaudited) and February 28, 2025 | &nbsp;&nbsp;5 |
|  | &nbsp;&nbsp;Condensed Statements of Operations for the three and nine months ended November 30, 2025 (Unaudited) | &nbsp;&nbsp;6 |
|  | &nbsp;&nbsp;Condensed Statements of Changes in Stockholders' Equity (Deficit) for the three and nine months ended November 30, 2025 (Unaudited) | &nbsp;&nbsp;7 |
|  | &nbsp;&nbsp;Condensed Statements of Cash Flows for the nine months ended November 30, 2025 (Unaudited) | &nbsp;&nbsp;8 |
|  | &nbsp;&nbsp;Notes to the Condensed Financial Statements | &nbsp;&nbsp;9 |
| &nbsp;&nbsp;Item 2. | &nbsp;&nbsp;Management's Discussion and Analysis of Financial Condition and Results of Operations | &nbsp;&nbsp;13 |
| &nbsp;&nbsp;Item 3. | &nbsp;&nbsp;Quantitative and Qualitative Disclosures About Market Risk | &nbsp;&nbsp;15 |
| &nbsp;&nbsp;Item 4. | &nbsp;&nbsp;Controls and Procedures | &nbsp;&nbsp;15 |
| &nbsp;&nbsp;**PART II** | &nbsp;&nbsp;**OTHER INFORMATION:** |  |
| &nbsp;&nbsp;Item 1. | &nbsp;&nbsp;Legal Proceedings | &nbsp;&nbsp;16 |
| &nbsp;&nbsp;Item 1A | &nbsp;&nbsp;Risk Factors | &nbsp;&nbsp;16 |
| &nbsp;&nbsp;Item 2. | &nbsp;&nbsp;Unregistered Sales of Equity Securities and Use of Proceeds | &nbsp;&nbsp;16 |
| &nbsp;&nbsp;Item 3. | &nbsp;&nbsp;Defaults Upon Senior Securities | &nbsp;&nbsp;16 |
| &nbsp;&nbsp;Item 4. | &nbsp;&nbsp;Submission of Matters to a Vote of Securities Holders | &nbsp;&nbsp;16 |
| &nbsp;&nbsp;Item 5. | &nbsp;&nbsp;Other Information | &nbsp;&nbsp;16 |
| &nbsp;&nbsp;Item 6. | &nbsp;&nbsp;Exhibits | &nbsp;&nbsp;16 |
|  | &nbsp;&nbsp;Signatures |  |

---

**PART I- FINANCIAL INFORMATION**

---

| | |
|:---|:---|
| &nbsp;&nbsp;<br>**Item 1.** | <br>**Financial Statements** |

---

The accompanying interim financial statements of Dankon Corporation ("the Company", "we", "us" or "our"), have been prepared without audit pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with United States generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations.

The interim financial statements are condensed and should be read in conjunction with the Company's latest annual financial statements.

In the opinion of management, the financial statements contain all material adjustments, consisting only of normal recurring adjustments, considered necessary to present fairly the financial condition, results of operations, and cash flows of the Company for the interim periods presented.

**Dankon Corporation**

**Condensed Balance Sheets** 

---

| | | |
|:---|:---|:---|
|  | &nbsp;&nbsp;**November 30, 2025 (Unaudited)** | &nbsp;&nbsp;**February 28, 2025** |
| &nbsp;&nbsp;**ASSETS** |  |  |
| &nbsp;&nbsp;Current Assets |  |  |
| &nbsp;&nbsp;Cash | $&nbsp;&nbsp;5670 | $&nbsp;&nbsp;3500 |
| &nbsp;&nbsp;Prepaid Expenses | &nbsp;&nbsp;6000 | &nbsp;&nbsp;- |
| &nbsp;&nbsp;**Total Current Assets** | &nbsp;&nbsp;**11670** | &nbsp;&nbsp;**3500** |
| &nbsp;&nbsp;Other Assets |  |  |
| &nbsp;&nbsp;Intangible Assets | &nbsp;&nbsp;75623 | &nbsp;&nbsp;45000 |
| &nbsp;&nbsp;Project in Progress | &nbsp;&nbsp;11480 | &nbsp;&nbsp;- |
| &nbsp;&nbsp;**Total Other Assets** | &nbsp;&nbsp;**87103** | &nbsp;&nbsp;**45000** |
| &nbsp;&nbsp;**TOTAL ASSETS** | $&nbsp;&nbsp;**98773** | $&nbsp;&nbsp;**48500** |
| &nbsp;&nbsp;**LIABILITIES AND STOCKHOLDERS` EQUITY (DEFICIT)** |  |  |
| &nbsp;&nbsp;Liabilities |  |  |
| &nbsp;&nbsp;Current Liabilities |  |  |
| &nbsp;&nbsp;Accounts Payable | $&nbsp;&nbsp;848 | $&nbsp;&nbsp;38000 |
| &nbsp;&nbsp;Loan from Related Parties | &nbsp;&nbsp;84730 | &nbsp;&nbsp;13230 |
| &nbsp;&nbsp;Deferred Revenue | &nbsp;&nbsp;17853 | &nbsp;&nbsp;- |
| &nbsp;&nbsp;**Total Current Liabilities** | &nbsp;&nbsp;**103431** | &nbsp;&nbsp;**51230** |
| &nbsp;&nbsp;**Total Liabilities** | &nbsp;&nbsp;**103431** | &nbsp;&nbsp;**51230** |
| &nbsp;&nbsp;**Stockholders' Deficit** |  |  |
| &nbsp;&nbsp;Common stock, $0.001 par value, 75,000,000 shares authorized; 5,261,400 and 3,500,000 shares issued and outstanding as of November 30, 2025 and February 28, 2025, respectively | &nbsp;&nbsp;5261 | &nbsp;&nbsp;3500 |
| &nbsp;&nbsp;Additional Paid-in Capital | &nbsp;&nbsp;42274 | &nbsp;&nbsp;- |
| &nbsp;&nbsp;Accumulated deficit | &nbsp;&nbsp;(52193) | &nbsp;&nbsp;(6230) |
| &nbsp;&nbsp;**Total Stockholders` Equity (Deficit)** | $&nbsp;&nbsp;**(4658)** | $&nbsp;&nbsp;**(2730)** |
| &nbsp;&nbsp;**TOTAL LIABILITIES AND STOCKHOLDERS` EQUITY (DEFICIT)** | $&nbsp;&nbsp;**98773** | $&nbsp;&nbsp;**48500** |

---

See accompanying notes, which are an integral part of these condensed financial statements

**Dankon Corporation**

**Condensed Statements of Operations** 

**For the three and nine months ended November 30, 2025 (Unaudited)**

---

| | | |
|:---|:---|:---|
|  | &nbsp;&nbsp; **Three months ended November 30, 2025** | &nbsp;&nbsp;**Nine months ended**<br> **November 30, 2025** |
| &nbsp;&nbsp;**REVENUES** | $&nbsp;&nbsp; <br> **20856** | $&nbsp;&nbsp; <br> **30437** |
| &nbsp;&nbsp;**OPERATING EXPENSES** |  |  |
| &nbsp;&nbsp;General & Administrative Expenses | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;24354 | &nbsp;&nbsp;67822 |
| &nbsp;&nbsp;Amortization | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5021 | &nbsp;&nbsp;8577 |
| &nbsp;&nbsp;**TOTAL OPERATING EXPENSES** | $&nbsp;&nbsp;**29375** | $&nbsp;&nbsp;**76399** |
| &nbsp;&nbsp;**LOSS FROM OPERATIONS** | $&nbsp;&nbsp;**(8519)** | $&nbsp;&nbsp;**(45962)** |
| &nbsp;&nbsp;**PROVISION FOR INCOME TAXES** | &nbsp;&nbsp;- | &nbsp;&nbsp;- |
| &nbsp;&nbsp;**NET LOSS** | $&nbsp;&nbsp;**(8519)** | $&nbsp;&nbsp;**(45962)** |
| &nbsp;&nbsp;**NET LOSS PER SHARE: BASIC AND DILUTED** | $&nbsp;&nbsp; <br> **(0.00)** | $&nbsp;&nbsp; <br> **(0.01)** |
| &nbsp;&nbsp;**WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED** | &nbsp;&nbsp; <br> **4912998** | &nbsp;&nbsp;**4039554** |

---

 

 

 

See accompanying notes, which are an integral part of these condensed financial statements.

**Dankon Corporation**

**Condensed Statement of Changes in Stockholders' Equity (Deficit)** 

**For the three and nine months ended November 30, 2025 (Unaudited)**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | &nbsp;&nbsp;**Common Stock** | &nbsp;&nbsp;**Common Stock** | &nbsp;&nbsp;**Additional Paid-in Capital** | &nbsp;&nbsp; <br>**Accumulated Deficit** | &nbsp;&nbsp; **Total**<br> **Stockholders'** <br> **Equity (Deficit)** |
|  | &nbsp;&nbsp; **Shares** | &nbsp;&nbsp;**Amount** | &nbsp;&nbsp;**Additional Paid-in Capital** | &nbsp;&nbsp; <br>**Accumulated Deficit** | &nbsp;&nbsp; **Total**<br> **Stockholders'** <br> **Equity (Deficit)** |
| &nbsp;&nbsp;**Balance at February 28, 2025** | &nbsp;&nbsp;**3500000** | $&nbsp;&nbsp;**3500** | $&nbsp;&nbsp;**-** | $&nbsp;&nbsp;**(6230)** | $&nbsp;&nbsp;**(2730)** |
| &nbsp;&nbsp;Net Loss | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;(13802) | &nbsp;&nbsp;(13802) |
| &nbsp;&nbsp;**Balance at May 31, 2025** | &nbsp;&nbsp;**3500000** | $&nbsp;&nbsp;**3500** | $&nbsp;&nbsp;**-** | $&nbsp;&nbsp;**(20032)** | $&nbsp;&nbsp;**(16532)** |
| &nbsp;&nbsp;Common Shares Issued for Cash | &nbsp;&nbsp;987000 | &nbsp;&nbsp;987 | &nbsp;&nbsp;23688 | &nbsp;&nbsp;- | &nbsp;&nbsp;24675 |
| &nbsp;&nbsp;Net Loss | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp; <br> - | &nbsp;&nbsp;(23642) | &nbsp;&nbsp;(23642) |
| &nbsp;&nbsp;**Balance at August 31, 2025** | &nbsp;&nbsp;**4987000** | $&nbsp;&nbsp;**4487** | $&nbsp;&nbsp;**23688** | $&nbsp;&nbsp;**(43674)** | $&nbsp;&nbsp;**(15499)** |
| &nbsp;&nbsp;Common Shares Issued for Cash | &nbsp;&nbsp;274400 | &nbsp;&nbsp;774 | &nbsp;&nbsp;18586 | &nbsp;&nbsp;- | &nbsp;&nbsp;19360 |
| &nbsp;&nbsp;Net Loss | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;(8519) | &nbsp;&nbsp;(8519) |
| &nbsp;&nbsp;**Balance at November 30, 2025** | &nbsp;&nbsp;**5264400** | $&nbsp;&nbsp;**5261** | $&nbsp;&nbsp;**42274** | $&nbsp;&nbsp; <br> **(52193)** | $&nbsp;&nbsp;**(4658)** |

---

See accompanying notes, which are an integral part of these condensed financial statements.

**Dankon Corporation**

**Condensed Statements of Cash Flows**

**For the nine months ended November 30, 2025 (Unaudited)**

---

| | |
|:---|:---|
|  | &nbsp;&nbsp;**Nine months**<br> **ended**<br> **November 30, 2025** |
| &nbsp;&nbsp;**OPERATING ACTIVITIES** |  |
| &nbsp;&nbsp;Net Loss | $&nbsp;&nbsp;(45963) |
| &nbsp;&nbsp;Adjustments to Reconcile Net loss |  |
| &nbsp;&nbsp;to Net Cash Used in Operating Activities: |  |
| &nbsp;&nbsp;Amortization | &nbsp;&nbsp;8577 |
| &nbsp;&nbsp;Changes in Operating Assets and Liabilities: |  |
| &nbsp;&nbsp;Accounts Payable | &nbsp;&nbsp;(37152) |
| &nbsp;&nbsp;Deferred revenue | &nbsp;&nbsp;17853 |
| &nbsp;&nbsp;Prepaid expenses | &nbsp;&nbsp;(6000) |
| &nbsp;&nbsp;**Net Cash Used in Operating Activities** | $&nbsp;&nbsp;**(62685)** |
| &nbsp;&nbsp;**INVESTING ACTIVITIES** |  |
| &nbsp;&nbsp;Intangible Assets | &nbsp;&nbsp;(39200) |
| &nbsp;&nbsp;Project in Progress | &nbsp;&nbsp;(11480) |
| &nbsp;&nbsp;**Net Cash Used in Investing Activities** | $&nbsp;&nbsp;**(50680)** |
| &nbsp;&nbsp;**FINANCING ACTIVITIES** |  |
| &nbsp;&nbsp;Proceeds from Loan from Related Parties | &nbsp;&nbsp;71500 |
| &nbsp;&nbsp;Proceeds from the Sale of Common Stock | &nbsp;&nbsp;44035 |
| &nbsp;&nbsp;**Net Cash Provided by Financing Activities** | $&nbsp;&nbsp;**115535** |
| &nbsp;&nbsp;**Net Cash Increase for Period** | $&nbsp;&nbsp;**2170** |
| &nbsp;&nbsp;**Cash at Beginning of Period** | $&nbsp;&nbsp;**3500** |
| &nbsp;&nbsp;**Cash at End of Period** | $&nbsp;&nbsp;**5670** |
| &nbsp;&nbsp;SUPPLEMENTAL CASH FLOW INFORMATION |  |
| &nbsp;&nbsp;Cash payments for: |  |
| &nbsp;&nbsp;Interest | $&nbsp;&nbsp;- |
| &nbsp;&nbsp;Income taxes | $&nbsp;&nbsp;- |

---

See accompanying notes, which are an integral part of these condensed financial statements.

**Dankon Corporation**

**Notes to the Condensed Financial Statements**

**For the nine months ended November 30, 2025 (Unaudited)**

**Note 1 – Nature of Business**

Dankon Corporation ("the Company") was incorporated under the laws of the State of Wyoming, U.S. on November 11, 2024 (Inception).

Dankon Corporation it is an online service designed to elevate the art of congratulatory messaging. It offers a powerful and intuitive service for crafting thoughtful, customized messages for any occasion, from birthdays and anniversaries to professional milestones and special celebrations. With its advanced features and user-friendly interface, Dankon Corporation ensures that every message is meaningful, impactful, and tailored to leave a lasting impression.

**Note 2 – Going Concern**

The condensed financial statements were prepared on a going concern basis that the Company will be able to settle its obligations and make use of its assets in the ordinary course of business in the near future. Dankon Corporation generated of $30,437 revenue and incurred a net loss of $45,962 for the nine months ended November 30, 2025. Additionally, the Company is reporting an accumulated deficit since inception of $52,193 as of November 30, 2025 and further losses are anticipated in the development of its business. As a result, there is substantial doubt about the Company's ability to operate as a going concern and further losses are anticipated in the development of its business.

The Company's capacity to operate as a going concern is reliant on its ability to generate profitable operations in the future and/or secure the required funding to meet its obligations and settle liabilities resulting from standard business operations when they become due. Management plans to finance operational expenses for the next twelve months by using available cash on hand, as well as loans from directors and/or a private offering of Common Stock.

**Note 3 – Summary of Significant Accounting Policies**

<u>Basis of Presentation</u>

The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars. The Company has adopted a February 28 fiscal year-end.

<u>Fair Value of Financial Instruments</u>

The Company's financial instruments consist of cash, accounts payable, and advances payable to sole officer and director. The carrying amounts of these financial instruments approximates fair value because of the short period of time between the origination of such instruments and their expected realization

These tiers include:

-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Level 1: defined as observable inputs such as quoted prices in active markets;

-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Level 2: defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and

-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Level 3: defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions.

The carrying value of cash and the Company's loan from shareholder approximates fair value due to their short-term maturity.

<u>Use of Estimates</u>

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.

<u>Cash and Cash Equivalents</u>

The Company considers all highly liquid instruments purchased with a maturity of three months or less to be cash equivalents to the extent that the funds are not being held for investment purposes. As of November 30, 2025 our cash balance was $5,670.

<u>Intangible Assets</u>

The Company recognizes and discloses certain intangible assets in its financial statements, in accordance with ASC Subtopic 350-40, Internal-Use Software-Computer Software Developed or Obtained for Internal Use, and ASC Subtopic 360-10. ASC 350-40-15-2A describes internal-use software as having both of the following characteristics:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The software is acquired, internally developed, or modified solely to meet the entity's internal needs.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; During the software's development or modification, no substantive plan exists or is being developed to market the software externally.

ASC Subtopic 350-40 requires assets to be recorded at the cost to develop the asset and requires an intangible asset to be amortized over its useful life. Costs to renew or extent the term of an intangible asset is expensed as incurred.

As of November 30, 2025, we recognized capitalized costs of $84,200. These costs are amortized over 5 years. For the nine months ended November 30, 2025, we recorded amortization expenses of $8,577. We plan to recognize amortization expense of $4,210 for the remainder of the fiscal year ending February 28, 2026, $16,840 for each fiscal year ending February 28, 2027, through 2030, and $4,053 for the fiscal year ending February 28, 2031.

<u>Impairment of Long-Lived Assets</u>

The Company continually monitors events and changes in circumstances that could indicate carrying amounts of long-lived assets may not be recoverable. When such events or changes in circumstances are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or the fair value less costs to sell.

<u>Net Income (Loss) per Common Share</u>

Net income (loss) per common share is computed pursuant to FASB Accounting Standards Codification ("ASC") 260, "Earnings Per Share". Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants. There were no potentially dilutive common shares outstanding for the periods presented.

<u>Revenue Recognition</u>

The Company recognizes revenue in accordance with Accounting Standards Codification No. 606, "Revenue from Contracts with Customers" ("ASC-606"). ASC 606 directs entities to recognize revenue when the promised goods or services are transferred to the customer. The amount of revenue recognized should equal the total consideration an entity expects to receive in return for the goods or services. The Financial Accounting Standards Board (FASB) created a five-step approach that entities should apply when determining the amount and timing of revenue recognition:

Step 1: Identify the contract with a customer.

Step 2: Identify the performance obligations in the contract.

Step 3: Determine the transaction price.

Step 4: Allocate the transaction price to the performance obligations in the contract.

Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation.

The Company provides API keys that give access to a limited number of API requests. Customers can select a suitable pricing plan directly on our website and initiate contact with the Company. The Company's policy requires payment upon issuance of an invoice. Once payment is received, the API key will be delivered via email, typically on the same day. API access is provided in the form of a unique, non-transferable key, which may not be shared or reassigned to third parties. On occasion, the Company may provide the key prior to payment with an agreed upon payment date in the executed contract. Revenue is recognized by the Company ratably over the specified period of time that the customer is granted access to our software.

During the nine months ended November 30, 2025 the Company recorded revenue of $30,437 and reported deferred revenue of $17,853. Accounts receivable was $0 as of November 30, 2025.

<u>Foreign Currency</u>

The Company's functional and reporting currency is the U.S. dollar. Transactions may occur in foreign currencies and management follows ASC 830, "Foreign Currency Matters". Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets and liabilities denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Average monthly rates are used to translate revenues and expenses. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the Statement of Operations.

<u>Dividends</u>

The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the periods presented.

<u>Income Taxes</u>

The Company accounts for income taxes under the asset and liability method, whereby deferred tax assets and liabilities are determined based on the difference between the financial statement and tax bases of assets and liabilities using the enacted tax rates in effect for the year in which the differences are expected to affect taxable income. A valuation allowance is established when necessary to reduce deferred tax assets to the amounts expected to be realized.

<u>Segment Reporting</u>

The Company operates as a single operating and reportable segment, providing monthly subscription service packages. Our Chief Executive Officer is our Chief Operating Decision Maker ("CODM") who evaluates and makes operating decisions about allocation resources considering our single geographical area and on a consolidated basis. Accordingly, the CODM considers revenue and operating expenses of our single operating segment as reported on the statement of operations and considers our current and total assets as recorded on the balance sheet. There are no additional expense or asset information that are supplemental to those disclosed on these financial statements that are regularly provided to the CODM.

<u>Recent Accounting Pronouncements</u>

The Company has reviewed all the recent accounting pronouncements issued to date of the issuance of these financial statements and does not believe any of these pronouncements will have a material impact on the Company.

**Note 4- Capital Stock**

The Company has 75,000,000 common shares authorized with a par value of $0.001 per share.

During the period from November 11, 2024 (Inception) to February 28, 2025 the Company has issued 3,500,000 shares of common stock.

During the nine months ended November 30, 2025, the Company issued 1,761,400 shares of common stock for cash proceeds at $0.025 per share for a total of $44,035.

As of November 30, 2025, the Company had 5,261,400 shares issued and outstanding.

**Note 5- Related Party Transactions**

To support the Company's financial needs, it may obtain advances from related parties until such time that it can sustain its operations or secure sufficient funding through the sale of its equity or traditional debt financing.

As of November 30, 2025, the CEO and sole director of the Company had advanced $84,730 under the original loan agreement dated November 11, 2024 for advances up to $200,000.

**Note 6- Commitments and Contingencies**

<u>Litigation</u>

The Company was not subject to any legal proceedings.

**Note 7- Subsequent Events**

In accordance with ASC 855, "Subsequent Events", the Company has analyzed its operations subsequent to November 30, 2025 and has determined that it does not have any material subsequent events to disclose in these financial statements.

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

**Forward Looking Statement Notice** 

Statements made in this Form 10-Q that are not historical or current facts are "forward-looking statements" made pursuant to the safe harbor provisions of Section 27A of the Securities Act of 1933 (the "Act") and Section 21E of the Securities Exchange Act of 1934. These statements often can be identified using terms such as "may," "will," "expect," "believe," "anticipate," "estimate," "approximate" or "continue," or the negative thereof. We intend that such forward-looking statements be subject to the safe harbors for such statements. We wish to caution readers not to place undue reliance on any such forward-looking statements, which speak only as of the date made. Any forward-looking statements represent management's best judgment as to what may occur in the future. However, forward-looking statements are subject to risks, uncertainties and crucial factors beyond our control that could cause actual results and events to differ materially from historical results of operations and events and those presently anticipated or projected. We disclaim any obligation subsequently to revise any forward-looking statements to reflect events or circumstances after the date of such statement or to reflect the occurrence of anticipated or unanticipated events.

Financial information contained in this quarterly report and in our unaudited interim financial statements is stated in United States dollars and are prepared in accordance with United States accepted accounting principles.

**Company Overview**

Dankon Corporation operates an online platform for generating congratulatory messages. This platform is designed to serve various users, including businesses and individuals. Our technology will enable users to create personalized messages for a wide range of events and milestones. Our platform (https://dankon.co/) aims to provide a user-centric service designed for efficient and personalized congratulatory message creation.

**Marketing** 

The Company will begin its marketing program online where our potential customers are most probably able and willing to associate.

**Government Regulation**

Our operations are subject to a wide range of federal, state, and international laws and regulations governing online platforms, particularly those related to content generation, user data protection, and digital services. These regulations include privacy laws, data protection (including handling of minors' data), intellectual property rights, advertising, and marketing practices, as well as compliance with anti-corruption measures and industry-specific standards.

We are committed to ensuring full compliance with all relevant laws and regulations that apply to our industry. This includes adhering to privacy protection laws, ensuring the security of user data, and following all applicable guidelines for online content and service delivery. We place a strong emphasis on upholding the highest standards of ethics, user privacy, and data protection in all aspects of our business operations.

Given the evolving nature of online platforms and digital services, we acknowledge that the regulatory environment is constantly changing. New laws, updates to existing regulations, and shifts in how regulations are applied may impact our business. This includes potential amendments or new interpretations of current laws, as well as rulings from regulatory bodies and courts at the federal, state, or international level. These changes may arise rapidly or develop over time through judicial decisions or as new guidelines are issued by regulatory authorities.

As we continue to expand our business and introduce new features, services, or markets, we recognize the possibility of encountering additional regulatory requirements or restrictions. This could include limitations on operating in specific regions or the need to comply with additional laws based on our business activities. We are dedicated to staying informed of regulatory changes and adapting our practices to remain compliant with all legal obligations.

**Employees**

As of November 30, 2025, the Company had no employees under formal employment agreements. The Company is currently managed by its President, CEO, Treasurer, Secretary, Director, Edgar Ulises Rodriguez Velazquez, and Tomasz Iwanski, Director. The Company may consider hiring employees if the need arises.

**Overview**

The following discussion of our financial condition and results of operations should be read in conjunction with our audited financial statement as of February 28, 2025.

**Results of Operations** 

Since the Company was founded in November 2024, we only conduct a comparative analysis for the three and nine month ending November 30, 2025.

*Revenue*

For the three and nine months ended November 30, 2025 we generated total revenue of $20,856 and $30,437, respectively.

*Operating expenses*

Total operating expenses for three months ended November 30, 2025 were $29,375. The operating expenses included bank service charges ($88), amortization expense ($5,021), professional fees ($5,498), marketing services ($9,400), server lease expense ($3,750), office expense ($58), registered agent services ($30), and research & development expense ($5,530).

Total operating expenses for nine months ended November 30, 2025 were $76,399. The operating expenses included bank service charges ($251), amortization expense ($8,577), professional fees ($15,113), marketing services ($19,050), server lease expense ($11,250), office expense ($58), registered agent services ($30), research & development expense ($9,030) and IT and development services ($13,040).

*Net Loss*

Our Net Loss for three months ended November 30, 2025 was $8,519.

Our Net Loss for nine months ended November 30, 2025 was $45,962.

**Liquidity and Capital Resources**

As of November 30, 2025 our accumulated deficit was $52,193 and we incurred operating losses of $45,962 and used cash in operations of $62,685 during the nine months ended November 30, 2025. These factors raise substantial doubt about our ability to continue as a going concern. In the opinion of our management, additional funding is required to meet our development goals for the next twelve months. While there are currently no guarantees, we expect to be able to generate revenue primarily through the sale of pricing plans for our services.

Funding may also be raised through equity financing, debt financing, or other sources, which may result in the dilution in the equity ownership of our shares. Our future depends upon our ability to obtain further financing, the successful operations of business, a successful marketing and promotion program, attraction, and, further in the future, achieving a profitable level of operations.

***Operational Cash Flows***

We had operating cash outflows of $62,685 for the nine months ended November 30, 2025. The primary allocation of cash has been directed towards general working capital needs, reflecting the ongoing operational requirements of the business.

***Investing Cash Flows***

Our Company invested $50,680 to develop intangible assets during the nine months ended November 30, 2025.

***Financing Cash Flow***

Net cash provided by financing activities for the nine months ended November 30, 2025 was $115,535, which included loans from related parties of $71,500 and $44,035 was received from the sale of common shares.

**Current Financial Condition**

As of November 30, 2025, generated of $30,437 revenue and incurred a net loss of $45,962. Additionally, the Company is reporting an accumulated deficit since inception of $52,193. Please refer to our financial statements contained herein for more detailed information.

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

None

**Item 4. Controls and Procedures**

**Evaluation of Disclosure Controls and Procedures**

Our management is responsible for establishing and maintaining a system of disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Exchange Act) that is designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the Commission's rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated to the issuer's management, including its principal executive officer or officers and principal financial officer or officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

An evaluation was conducted under the supervision and with the participation of our management of the effectiveness of the design and operation of our disclosure controls and procedures as of November 30, 2025. Based on that evaluation, our management concluded that our disclosure controls and procedures were not effective as of such date to ensure that information required to be disclosed in the reports that we file or submit under the Exchange Act, is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms.

**Changes in Internal Control over Financial Reporting**

During the three months ended November 30, 2025 there were no changes to our system of internal controls over financial reporting.

**PART II. OTHER INFORMATION**

**ITEM 1. LEGAL PROCEEDINGS** 

We know of no legal proceedings to which we are a party or to which any of our property is the subject which are pending, threatened or contemplated or any unsatisfied judgments against us.

**ITEM 1A. RISK FACTORS**

None

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

None

**ITEM 3. DEFAULTS UPON SENIOR SECURITIES**

None

**ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITIES HOLDERS**

None

**ITEM 5. OTHER INFORMATION**

None

**ITEM 6. EXHIBITS**

The following exhibits are included as part of this report by reference:

31.1 [Certification of Chief Executive Officer and Chief Financial Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a).](ex31.htm)

32.1 [Certifications pursuant to Securities Exchange Act of 1934 Rule 13a-14(b) or 15d-14(b) and 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes- Oxley Act of 2002.](ex32.htm)

**SIGNATURES** 

Pursuant to the requirements of the Securities Act of 1934, as amended, the registrant has duly caused this quarterly report to be signed on its behalf by the undersigned, there unto duly authorized on January 13, 2026.

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| |
|:---|
| **Dankon Corporation** |
| By: */s/ Edgar Ulises Rodriguez Velazquez* |
| Edgar Ulises Rodriguez Velazquez, President, Secretary, |
| Treasurer, Director |

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## Exhibit 31.1

****

<br> **EXHIBIT 31.1**

**CERTIFICATION BY CHIEF EXECUTIVE OFFICER**

**PURSUANT TO SECURITIES EXCHANGE ACT RULE 13A-14(A)**

I, Edgar Ulises Rodriguez Velazquez, certify that:

1. I have reviewed this Quarterly Report on Form 10-Q of Dankon Corp. for the period ended August 31, 2025 (the "Report");

2. Based on my knowledge, this Report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this Report;

3. Based on my knowledge, the financial statements, and other financial information included in this Report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this Report;

4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

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

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

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

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

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

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b) Any fraud, whether or not material, that involves management or other employees who have a

significant role in the registrant's internal controls over financial reporting.

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| | | |
|:---|:---|:---|
| Dated: | January 13, 2026 | /s/ *Edgar Ulises Rodriguez Velazquez* |
| | | Edgar Ulises Rodriguez Velazquez |
| | | President, Secretary, Chief Executive Officer and Chief Financial Officer |

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## Exhibit 32.1

**<br> EXHIBIT 32.1**

**CERTIFICATION OF CHIEF EXECUTIVE OFFICER**

**PURSUANT TO 18 U.S.C. SECTION 1350 AS ADOPTED PURSUANT TO**

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

The undersigned, Edgar Ulises Rodriguez Velazquez, has executed this certification in connection with the filing of Dankon Corp.'s (the "Company") Quarterly Report on Form 10-Q for the period ended November 30, 2025 (the "Report"). The undersigned hereby certifies pursuant to U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

1. to my knowledge the Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

2. the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

---

| | | |
|:---|:---|:---|
| Dated: | January 13, 2026 | /s/ *Edgar Ulises Rodriguez Velazquez* |
| | | Edgar Ulises Rodriguez Velazquez |
| | | President, Secretary, Chief Executive Officer and Chief Financial Officer |

---