# EDGAR Filing Document

**Accession Number:** 0001822415
**File Stem:** 0001822415-25-000005
**Filing Date:** 2025-8
**Character Count:** 5310
**Document Hash:** 8e5eecf50d29459647b56192b8a148d1
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001822415-25-000005.hdr.sgml**: 20250805

**ACCESSION NUMBER**: 0001822415-25-000005

**CONFORMED SUBMISSION TYPE**: S-1

**PUBLIC DOCUMENT COUNT**: 9

**FILED AS OF DATE**: 20250805

**DATE AS OF CHANGE**: 20250805

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BLACK UNICORN FACTORY
- **CENTRAL INDEX KEY:** 0001822415
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 852000692
- **STATE OF INCORPORATION:** CA
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-1
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-289247
- **FILM NUMBER:** 251184814

**BUSINESS ADDRESS:**
- **STREET 1:** 5777 W CENTURY BLVD
- **STREET 2:** SUITE 1125-106
- **CITY:** LOS ANGELES
- **STATE:** CA
- **ZIP:** 90045
- **BUSINESS PHONE:** 310-362-6999

**MAIL ADDRESS:**
- **STREET 1:** 5777 W CENTURY BLVD
- **STREET 2:** SUITE 1125-106
- **CITY:** LOS ANGELES
- **STATE:** CA
- **ZIP:** 90045

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Black Unicorn Factory
- **DATE OF NAME CHANGE:** 20200824

BUF S-1 Filing 
```
<pre style="font-family: 'Times New Roman'; font-size: 12pt;">
UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM S-1

REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933

Black Unicorn Factory

(Exact name of registrant as specified in its charter)

[...additional content...]

SIGNATURES

Black Unicorn Factory

By: /s/ John Stewart

John Stewart

CEO and Director

Date: August 05, 2025
</pre>
```

## Exhibit 99.1

**CERTIFIED ARTICLES OF INCORPORATION - BLACK UNICORN FACTORY**<br>
```
<PRE>
    Entity: BLACK UNICORN FACTORY
File Number: C4613806
Filing Date: 07/12/2020
Agent: JOHNNY STEWART
Shares Authorized: 500,000,000
Initial Address: 5777 WEST CENTURY BLVD SUITE 1110-106, LOS ANGELES, CA 90045
Purpose: Any lawful business activity permitted under California law.
Certified by CA Secretary of State, Alex Padilla.
    </PRE>
```

## Exhibit 99.2

**AMENDED AND RESTATED BYLAWS - BLACK UNICORN FACTORY INC.**<br>
```
<PRE>
Certified Bylaws adopted November 11, 2024
Key Items:
- Board size: 3-7 directors, independent committees per NASDAQ Rule 5605
- Officers: CEO, President, Secretary, Treasurer
- Shareholder Meetings, Quorum, Voting protocols
- Rule 701 and FMFE equity issuances
- Signed by: Johnny Stewart, Terrence Stephens, Brent Davis
</PRE>
```

## Exhibit 99.9

**SAMPLE STOCK CERTIFICATE - BLACK UNICORN FACTORY INC.**<br>
```
<PRE>
    Certificate No: BLKU-1000
CUSIP: 09226U102
Shares: 1,200 Common B Non-Voting
Holder: Example Account
Dated: August 4, 2025
Seal and signatures of authorized officers included
Note: Visual watermark 'THIS IS A COPY' overlaid
    </PRE>
```

## Exhibit 99.11

**LEGAL OPINION LETTER - BLACK UNICORN FACTORY**<br>
```
<PRE>
    Issued by: LMAO Legal Services PLLC
Date: April 7, 2025
Attorney: Lewis Mao, State Bar No. 24138685

Summary:
- S-1 and 8-A registration confirmed
- Reporting compliant with Exchange Act
- Audited revenue (2024): $245.3M; Net income: $73.46M
- Shareholder count: >11,000; Market cap: $500M+
- Financial statements GAAP compliant
- Nasdaq listing standards believed to be met
- Company in good standing
    </PRE>
```

## Exhibit 99.15

**BUF Financial Statements 2023**<br>
```
<PRE>
    BLACK UNICORN FACTORY
Audited Financial Statements for the Year Ended December 31, 2023

Summary:
- Revenue: $110,000,000 (primarily from barter activity)
- Net Income: $32,000,000
- Prepaid Expenses: $11,000,000
- Shareholders: 10,000+
- Auditor: Bansal & Co. LLP (disclaimed opinion, being replaced)

    </PRE>
```

## Exhibit 99.15

**BUF Financial Statements 2024**<br>
```
<PRE>
    BLACK UNICORN FACTORY
Financial Statements for the Year Ended December 31, 2024 (Preliminary)

Summary:
- Revenue: $245,300,000
- Net Income: $73,460,000
- Shareholders: 11,000+
- Market Cap: Over $500M
- Financials prepared under GAAP with barter-based stock issuance

    </PRE>
```

## Exhibit 99.13

**BUF VALUATION REPORT - AS OF JULY 31, 2025**<br>
```
<PRE>
    Valuation as of July 31, 2025
- Total Revenue (2024): $245.3M
- Net Income: $73.46M
- Shareholder Equity: $549M
- Market Capitalization: Over $500M
- Equity Holder Count: 11,000+
- Per-share value and financial strength verified via audit
    </PRE>
```

## Ex-Filing

```

EX-FILING FEES

Registrant Name: Black Unicorn Factory
Form Type: S-1
CIK: 0001822415

-------------------------------------------------------------------------------
Title of Each Class of Securities to be Registered | Amount to be Registered
| Proposed Maximum Offering Price Per Unit | Proposed Maximum Aggregate
Offering Price | Amount of Registration Fee
-------------------------------------------------------------------------------
Common Stock | 1 | $0.00 | $0.00 | $0.00
-------------------------------------------------------------------------------

Total Offering Amounts: $0.00
Total Registration Fees: $0.00
Total Fees Previously Paid: $0.00
Total Fee Offsets: $0.00
Net Fee Due: $0.00

The registrant is filing this exhibit solely to comply with the requirements of
the SEC regarding the presentation of filing fee information in connection with
this Form S-1 registration statement.

```