# EDGAR Filing Document

**Accession Number:** 0002087277
**File Stem:** 0001683168-26-003841
**Filing Date:** 2026-5
**Character Count:** 15363
**Document Hash:** 7c664031d58caa7681ecbbf0f5b08c8f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001683168-26-003841.hdr.sgml**: 20260514

**ACCESSION NUMBER**: 0001683168-26-003841

**CONFORMED SUBMISSION TYPE**: 1-SA

**PUBLIC DOCUMENT COUNT**: 1

**CONFORMED PERIOD OF REPORT**: 20260131

**FILED AS OF DATE**: 20260514

**DATE AS OF CHANGE**: 20260514

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Mak Don Don Inc
- **CENTRAL INDEX KEY:** 0002087277
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-EATING PLACES [5812]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 393766450
- **STATE OF INCORPORATION:** WY
- **FISCAL YEAR END:** 0731

**FILING VALUES:**
- **FORM TYPE:** 1-SA
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 24R-01031
- **FILM NUMBER:** 26975809

**BUSINESS ADDRESS:**
- **STREET 1:** 505 MONTGOMERY STREET
- **STREET 2:** 10TH & 11TH FLOOR
- **CITY:** SAN FRANCISCO
- **STATE:** CA
- **ZIP:** 94111
- **BUSINESS PHONE:** 646-287-2368

**MAIL ADDRESS:**
- **STREET 1:** 505 MONTGOMERY STREET
- **STREET 2:** 10TH & 11TH FLOOR
- **CITY:** SAN FRANCISCO
- **STATE:** CA
- **ZIP:** 94111

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 1-SA**

**☒ SEMIANNUAL REPORT PURSUANT TO REGULATION A**

or

☐ SPECIAL FINANCIAL REPORT PURSUANT TO REGULATION A

**For the semiannual period ended January 31, 2026**

**MAK DON DON, INC.**

*(Exact name of issuer as specified in its charter)*

---

| | |
|:---|:---|
| **Wyoming** | **39-3766450** |
| **(State or other jurisdiction of** | **(I.R.S. Employer** |
| **incorporation or organization)** | **Identification Number)** |
| **2000** | **2000** |
| **Primary Standard Industrial Classification Code Number** | **Primary Standard Industrial Classification Code Number** |

---

**505 Montgomery Street**

**10th and 11th Floor**

**San Francisco, CA 94111**

**646-287-2368**

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

**Item 1. Management's Discussion and Analysis of Financial Condition and Results of Operations**

You should read this discussion together with the financial statements and related notes included in this report, as well as the section titled "Description of Business" in the Company's offering statement on Form 1-A.

This discussion contains forward-looking statements that involve risks and uncertainties. Actual results may differ materially from those expressed or implied.

**Results of Operations**

The Company was incorporated on June 27, 2025 under the laws of the State of Wyoming. The Company is a development stage company and has not yet generated any revenue from operations.

Total expenses for the semiannual period ended January 31, 2026 were $140,700, compared to $41,540 for the prior period from June 27, 2025 (inception) to July 31, 2025. The increase in expenses primarily reflects professional fees associated with the preparation and filing of the Company's Regulation A offering statement, legal and accounting fees, and general administrative costs.

Net loss for the semiannual period ended January 31, 2026 was $140,700, or $(0.02) per basic and diluted share, compared to a net loss of $41,540, or $(0.01) per basic and diluted share, for the prior period. The Company expects to continue to incur operating losses until such time as it can generate meaningful revenue from its planned business operations, if ever.

**Liquidity and Capital Resources**

As of January 31, 2026, the Company had cash of $0, compared to $8,700 as of July 31, 2025.

Net cash used in operating activities for the semiannual period was $140,700, primarily consisting of professional fees and administrative expenses. There was no change in non-cash working capital accounts during the period, as related party payables remained unchanged at $43,000 and accounts payable and accrued expenses remained unchanged at $240.

Net cash provided by financing activities was $132,000, consisting entirely of proceeds from the issuance of 1,320,000 shares of common stock during the period.

The Company has funded its operations since inception through the issuance of common stock (total of $139,000 from 8,320,000 shares issued) and advances from a related party ($43,000). As of January 31, 2026, the Company had $43,000 in related party payables outstanding, unchanged from July 31, 2025.

The net effect of these activities was a decrease in cash of $8,700 during the semiannual period, resulting in a cash balance of $0 at January 31, 2026.

The Company closed a Regulation A, Tier 2 offering of 3,000,000 shares of common stock at $0.10 per share for aggregate gross proceeds of $300,000 on April 13, 2026. After deducting offering expenses of $180,000, the Company retains net proceeds of $120,000. The Company intends to use the net proceeds for general working capital, repayment of outstanding related party payables, and to fund initial business operations.

The Company's ability to continue as a going concern is dependent on its ability to raise capital through the current Regulation A offering or other sources. There can be no assurance that additional funding will be available on acceptable terms or at all. HUI Kwok Fai, the Company's independent auditor, included an explanatory paragraph in its audit report for the period ended July 31, 2025 expressing substantial doubt about the Company's ability to continue as a going concern.

**Trends and Uncertainties**

The Company's financial condition and results of operations may be affected by:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Ability to successfully complete the Regulation A offering and raise sufficient
capital;

· Market demand for the Company's planned products or services;

· Ability to attract and retain qualified management and personnel;

· Competitive conditions in the Company's target industry;

· General economic and market conditions; and

· Regulatory changes affecting small business capital formation.

**Item 2. Other Information**

None.

**Item 3. Financial Statements**

**Mak Don Don, Inc.**

**Balance Sheets - Unaudited**

*As of January 31, 2026 and July 31, 2025*

---

| | | |
|:---|:---|:---|
|  | **January 31, 2026<br> (Unaudited)** | **July 31, 2025<br> (Audited)** |
| **ASSETS** | | |
| **Current Assets:** |  |  |
| &nbsp;&nbsp;&nbsp;Cash | $– | $8700 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total Current Assets | – | 8700 |
| **Total Assets** | $– | $8700 |
| **LIABILITIES AND STOCKHOLDERS' EQUITY** |  |  |
| **Current Liabilities:** |  |  |
| &nbsp;&nbsp;&nbsp;Related Party Payables | $43000 | $43000 |
| &nbsp;&nbsp;&nbsp;Accounts Payable and Accrued Expenses | 240 | 240 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total Current Liabilities | 43240 | 43240 |
| **Total Liabilities** | 43240 | 43240 |
| **Commitments and Contingencies** |  |  |
| **Stockholders' Equity:** |  |  |
| &nbsp;&nbsp;&nbsp;Common Stock, $0.001 par value; 1,000,000,000 shares authorized;8,320,000 shares issued and outstanding at January 31, 2026(7,000,000 shares at July 31, 2025) |  |  |
| &nbsp;&nbsp;&nbsp;Common Stock (par value) |  |  |
| &nbsp;&nbsp;&nbsp;Additional Paid-in Capital | 139000 | 7000 |
| &nbsp;&nbsp;&nbsp;Accumulated Deficit | (182240) | (41540) |
| **Total Stockholders' Equity** | (43240) | (34540) |
| **Total Liabilities and Stockholders' Equity** | $– | $8700 |

---

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

**Mak Don Don, Inc.**

**Statements of Operations — Unaudited**

*For the Semiannual Period Ended January 31, 2026 and the Period from Inception (June 27, 2025) to July 31, 2025*

---

| | | |
|:---|:---|:---|
|  | **Six Months Ended<br> January 31, 2026** | **June 27, 2025<br> (Inception) to<br> July 31, 2025** |
| **REVENUE** | | |
| &nbsp;&nbsp;&nbsp;Revenue | $– | $– |
| **OPERATING EXPENSES** |  |  |
| &nbsp;&nbsp;&nbsp;Administrative and Professional Fees | 140700 | 41540 |
| &nbsp;&nbsp;&nbsp;Total Operating Expenses | 140700 | 41540 |
| **Net Loss Before Income Taxes** | (140700) | (41540) |
| &nbsp;&nbsp;&nbsp;Provision for Income Taxes |  |  |
| **Net Loss** | $(140700) | $(41540) |
| **Comprehensive Loss** | $(140700) | $(41540) |
| **Net Loss Per Common Share — Basic and Diluted** | (0.02) | (0.01) |
| **Weighted Average Shares Outstanding** | 8320000 | 7000000 |

---

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

**Mak Don Don, Inc.**

**Statement of Changes in Stockholders' Equity — Unaudited**

*For the Period from June 27, 2025 (Inception) to January 31, 2026*

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Shares of<br> Common Stock** | **Additional<br> Paid-in<br> Capital** | **Accumulated<br> Deficit** | **Total<br> Stockholders'<br> Equity** |
| Shares issued on June 30, 2025 | 7000000 | $7000 | $– | $7000 |
| Net Loss — Inception to July 31, 2025 | – | – | (41540) | (41540) |
| **Balance — July 31, 2025** | 7000000 | $7000 | $(41540) | $(34540) |
| Shares issued Aug 1, 2025 to Jan 31, 2026 | 1320000 | 132000 |  | 132000 |
| Net Loss — Semiannual Period Ended Jan 31, 2026 | – | – | (140700) | (140700) |
| **Balance — January 31, 2026** | 8320000 | $139000 | $(182240) | $(43240) |

---

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

**Mak Don Don, Inc.**

**Statements of Cash Flows — Unaudited**

*For the Semiannual Period Ended January 31, 2026*

---

| | |
|:---|:---|
| **CASH FLOWS FROM OPERATING ACTIVITIES** | |
| &nbsp;&nbsp;&nbsp;Net Loss | $(140700) |
| &nbsp;&nbsp;&nbsp;Adjustments to Reconcile Net Loss to Net Cash Used in Operating Activities: |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Changes in Related Party Payables |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Changes in Accounts Payable and Accrued Expenses | – |
| **Net Cash Used in Operating Activities** | (140700) |
| **CASH FLOWS FROM FINANCING ACTIVITIES** |  |
| &nbsp;&nbsp;&nbsp;Proceeds from Issuance of Common Stock (1,320,000 shares) | 132000 |
| **Net Cash Provided by Financing Activities** | 132000 |
| **Net Decrease in Cash** | (8700) |
| **Cash at Beginning of Period** | 8700 |
| **Cash at End of Period** | $– |
| **SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION** |  |
| &nbsp;&nbsp;&nbsp;Cash Paid for Interest | $– |
| &nbsp;&nbsp;&nbsp;Cash Paid for Income Taxes | $– |

---

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

**Mak Don Don, Inc.**

**Notes to Unaudited Semiannual Financial Statements**

**January 31, 2026**

**Note 1 — Basis of Presentation**

The accompanying unaudited semiannual financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP") for interim financial information and pursuant to Regulation A of the Securities Act of 1933, as amended. In the opinion of management, all normal recurring adjustments considered necessary for a fair presentation of the financial position, results of operations, and cash flows for the periods presented have been included. Operating results for the semiannual period ended January 31, 2026 are not necessarily indicative of the results that may be expected for the full fiscal year ending July 31, 2026.

The Company was incorporated on June 27, 2025 under the laws of the State of Wyoming. The Company's fiscal year ends on July 31.

These interim financial statements should be read in conjunction with the audited financial statements and related notes included in the Company's offering statement on Form 1-A, as amended.

**Note 2 — Going Concern**

As reflected in the accompanying financial statements, the Company has an accumulated deficit of $182,240, a working capital deficit of $43,240, and no revenue generating operations. These conditions raise substantial doubt about the Company's ability to continue as a going concern. Management's plans to address these conditions include completing the Company's Regulation A offering to raise additional capital. HUI Kwok Fai, the Company's independent auditor, included an explanatory paragraph in its audit report for the period ended July 31, 2025 expressing substantial doubt about the Company's ability to continue as a going concern. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

**Note 3 — Related Party Transactions**

As of January 31, 2026 and July 31, 2025, the Company had $43,000 in payables due to a related party (Hing Choi TSANG, Chief Operating Officer). These amounts represent advances made to fund organizational costs, professional fees, and operating expenses. The advances are non-interest bearing, unsecured, and payable on demand.

Man Kin LAU, the Company's Chief Executive Officer and sole director, holds 84.13% beneficial ownership of the Company's common stock. As of January 31, 2026, Mr. LAU owned 7,000,000 shares of common stock.

**Note 4 — Equity**

The Company has authorized 1,000,000,000 shares of common stock, $0.0 par value. As of January 31, 2026, 8,320,000 shares were issued and outstanding (July 31, 2025: 7,000,000 shares). During the semiannual period, the Company issued 1,320,000 shares at $0.10 per share for total proceeds of $132,000. Cumulative consideration received from all share issuances is $139,000.

The Company, on April 13, 2026, closed its Regulation A, Tier 2 offering of 3,000,000 shares of common stock at $0.10 per share for aggregate gross proceeds of $300,000. Amendment No. 1 to the Form 1-A was filed on December 3, 2025.

**Note 5 — Income Taxes**

The Company has recorded no income tax benefit for the periods presented due to the uncertainty of realizing any deferred tax assets relating to its net operating losses. As of January 31, 2026, the Company had net operating loss carryforwards of approximately $182,240, which begin to expire in 2045. The utilization of these carryforwards is subject to limitations under Section 382 of the Internal Revenue Code.

**Note 6 — Subsequent Events**

The Company has evaluated subsequent events through May 5, 2026, the date these financial statements were available to be issued. On December 3, 2025, the Company filed Amendment No. 1 to its Form 1-A offering statement with the Securities and Exchange Commission. The offering closed on April 13, 2026, where all 3,000,000 shares of common stock were sold at $0.10 per share for aggregate gross proceeds of $300,000. No other events have occurred that would require adjustment to or disclosure in these financial statements.

**Item 4. Exhibits**

None.

**SIGNATURES**

Pursuant to the requirements of Regulation A, the issuer has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

---

| | |
|:---|:---|
| **MAK DON DON, INC.** | **MAK DON DON, INC.** |
| By: | /s/ Man Kin LAU |
|  | Man Kin LAU<br>*President, Chief Executive Officer and Director* |
|  | (Principal Executive Officer and Principal Financial Officer) |

---

**Date: May 14, 2026**

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| /s/ Man Kin LAU | Chief Executive Officer and Director | May 14, 2026 |
| **Man Kin LAU** |  |  |
| */s/ Hing Choi TSANG* | Chief Operating Officer and Director | May 14, 2026 |
| **Hing Choi TSANG** |  |  |

---