# EDGAR Filing Document

**Accession Number:** 0001696411
**File Stem:** 0001477932-25-006183
**Filing Date:** 2025-8
**Character Count:** 52341
**Document Hash:** 1f941f65d40c7d96f416ae4237d61807
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001477932-25-006183.hdr.sgml**: 20250822

**ACCESSION NUMBER**: 0001477932-25-006183

**CONFORMED SUBMISSION TYPE**: 10-Q

**PUBLIC DOCUMENT COUNT**: 52

**CONFORMED PERIOD OF REPORT**: 20250630

**FILED AS OF DATE**: 20250822

**DATE AS OF CHANGE**: 20250822

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Crona Corp.
- **CENTRAL INDEX KEY:** 0001696411
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-BUSINESS SERVICES, NEC [7389]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 352574778
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 10-Q
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 000-56610
- **FILM NUMBER:** 251244964

**BUSINESS ADDRESS:**
- **STREET 1:** 422 RICHARDS STREET, UNIT 170
- **CITY:** VANCOUVER
- **STATE:** A1
- **ZIP:** V6B 2Z4
- **BUSINESS PHONE:** 888-998-9449

**MAIL ADDRESS:**
- **STREET 1:** 422 RICHARDS STREET, UNIT 170
- **CITY:** VANCOUVER
- **STATE:** A1
- **ZIP:** V6B 2Z4

?xml version='1.0' encoding='ASCII'? crona_10q.htm

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 10-Q**

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

**For the quarterly period ended <u>June 30, 2025</u>**

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ___________ to ___________

Commission File No. **<u>333-216180</u>**

---

| |
|:---|
| **CRONA CORP.** |
| (Exact name of registrant as specified in its charter) |

---

---

| | | |
|:---|:---|:---|
| **Wyoming** | **7261** | **EIN 35-2574778** |
| (State or Other Jurisdiction of<br>Incorporation or Organization)  | (Primary Standard Industrial<br>Classification Number) | (IRS Employer<br>Identification Number) |

---

**422 Richards Street, Unit 170**

**Vancouver, BC V6B 2Z4**

**<u>Tel:</u> (<u>888</u>) <u>998-9449</u>**

(Address and telephone number of principal executive offices)

Securities registered under Section 12(b) of the Exchange Act:

---

| | | |
|:---|:---|:---|
| Title of each class | Trading Symbol  | Name of each exchange on which registered |
| **Common stock** | **CCCP** | **OTC Pink** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

Securities registered under Section 12(g) of the Exchange Act:

None

Indicate by check mark whether the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes ☐&nbsp;&nbsp;&nbsp;&nbsp; No ☒

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes ☐&nbsp;&nbsp;&nbsp;&nbsp; No ☒

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 shorter period that the registrant as required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes ☒&nbsp;&nbsp;&nbsp;&nbsp; No ☐

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

Yes ☒&nbsp;&nbsp;&nbsp;&nbsp; No ☐

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

---

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

---

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 Act) Yes ☐&nbsp;&nbsp;&nbsp;&nbsp; No ☒

State the number of shares outstanding of each of the issuer's classes of common equity, as of the latest practicable date: 7,087,500 shares of Common Stock issued and outstanding as of August 22, 2025

**TABLE OF CONTENTS**

---

| | | |
|:---|:---|:---|
| [PART I](#P1) | [FINANCIAL INFORMATION:](#P1) | 3 |
| [Item 1.](#P1I1) | [Financial Statements](#P1I1) | 3 |
|  | [Balance Sheets as of June 30, 2025 (Unaudited) and December 31, 2024 (Audited)](#BS) | 4 |
|  | [Statements of Operations for the three and six months ended June 30, 2025, and 2024 (Unaudited)](#SO) | 5 |
|  | [Statements of Stockholders' Deficit for the three months ended June 30, 2025, and 2024 (Unaudited)](#SE) | 6 |
|  | [Statements of Cash Flows for the six months ended June 30, 2025, and 2024 (Unaudited)](#CF) | 7 |
|  | [Notes to the Financial Statements](#NT) | 8 |
| [Item 2.](#P1I2) | [Management's Discussion and Analysis of Financial Condition and Results of Operations](#P1I2) | 12 |
| [Item 3.](#P1I3) | [Quantitative and Qualitative Disclosures About Market Risk](#P1I3) | 15 |
| [Item 4.](#P1I4) | [Controls and Procedures](#P1I4) | 15 |
| [PART II](#P2) | [OTHER INFORMATION:](#P2) | 16 |
| [Item 1.](#P2I1) | [Legal Proceedings](#P2I1) | 16 |
| [Item 1A.](#P2I1A) | [Risk Factors](#P2I1A) | 16 |
| [Item 2.](#P2I2) | [Unregistered Sales of Equity Securities and Use of Proceeds](#P2I2) | 16 |
| [Item 3.](#P2I3) | [Defaults Upon Senior Securities](#P2I3) | 16 |
| [Item 4.](#P2I4) | [Submission of Matters to a Vote of Securities Holders](#P2I4) | 16 |
| [Item 5.](#P2I5) | [Other Information](#P2I5) | 16 |
| [Item 6.](#P2I6) | [Exhibits](#P2I6) | 17 |
|  | [Signatures](#SIG) | 18 |

---

---

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

---

**PART I – FINANCIAL INFORMATION**

**Item 1. Financial Statements**

The accompanying interim financial statements of Crona Corp. ("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 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 adjustments considered necessary to present fairly the financial condition, results of operations, and cash flows of the Company for the interim periods presented.

---

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

---

**CRONA CORP.**

**BALANCE SHEETS (UNAUDITED)**

---

| | | |
|:---|:---|:---|
|  | **June 30,** <br>**2025**  | **December 31, 2024** |
|  | **(Unaudited)**  | **(Audited)**  |
| ASSETS |  |  |
| Current Assets |  |  |
| Prepaid expenses | $- | $- |
| Total Current Assets |  |  |
| Long-term Assets |  |  |
| Intangible assets, net | 12504 | 25006 |
| Property, plant and equipment, net | 11974 | 14070 |
| Total Long-term Assets | 24478 | 39076 |
| **Total Assets** | $**24478** | $**39076** |
| LIABILITIES AND STOCKHOLDERS' DEFICIT |  |  |
| Liabilities |  |  |
| Current Liabilities |  |  |
| Accounts payable | $- | $7323 |
| Interest payable | 49776 | 44129 |
| Related party advances | 84427 | 24643 |
| Convertible notes payable, net of discount | 132000 | 132500 |
| Total Current Liabilities | 266203 | 208595 |
| Promissory note, related party | 100000 | 100000 |
| Total Long-Term Liabilities | 100000 | 100000 |
| Total Liabilities | 366203 | 308595 |
| Commitments and contingencies (Note 6) |  |  |
| Stockholders' Deficit |  |  |
| Preferred stock, par value $0.00001 5,000,000 shares authorized, 5,000,000 shares issued and outstanding as of June 30, 2025 and December 31, 2024 | 50 | 50 |
| Common stock, par value $0.001; 1,000,000,000 shares authorized, 7,087,500 shares and 6,587,500 shares issued and outstanding as of June 30, 2025 and December 31, 2024 respectively | 7088 | 6588 |
| Additional paid in capital | 31853 | 31853 |
| Accumulated other comprehensive loss | (188) | (188) |
| Accumulated deficit | (380528) | (307822) |
| Total Stockholders' Deficit | (341725) | (269519) |
| **Total Liabilities and Stockholders' Deficit** | $**24478** | $**39076** |

---

*See accompanying notes to unaudited financial statements.*

---

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

---

**CRONA CORP.**

**STATEMENTS OF OPERATIONS (UNAUDITED)**

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **For the three**<br>**months ended**<br>**June 30, 2025** | **For the three**<br>**months ended**<br>**June 30, 2024** | **For the six**<br>**months ended**<br>**June 30, 2025** | **For the six**<br>**months ended**<br>**June 30, 2024** |
| **REVENUES** | $**-** | $**-** | $**-** | $**-** |
| OPERATING EXPENSES |  |  |  |  |
| Amortization on convertible promissory note |  |  |  | 1863 |
| Depreciation and amortization expense | 7299 | 7371 | 14598 | 14743 |
| General and administrative expenses | 20227 | 2043 | 20227 | 3942 |
| Professional fees | 45700 | 1200 | 68200 | 13000 |
| Share based compensation | - | - | - | - |
| **TOTAL OPERATING EXPENSES** | **73226** | **21414** | **103025** | **33548** |
| OTHER INCOME (EXPENSE) |  |  |  |  |
| Interest expenses |  | (5693) | (5647) | (11397) |
| Debt Forgiveness | - | - | 35966 | - |
| **TOTAL OTHER EXPENSES** | **-** | **(5704)** | **30319** | **(11397)** |
| **PROFIT LOSS FROM OPERATIONS** | **(73226)** | **(27107)** | **(72706)** | **(44945)** |
| PROVISION FOR INCOME TAXES | - | - | - | - |
| **NET PROFIT LOSS** | $**(73226)** | $**(27107)** | $**(72706)** | $**(44945)** |
| OTHER COMPREHENSIVE LOSS |  |  |  |  |
| Foreign Currency Translation Adjustment | - | - | - | - |
| **COMPREHENSIVE PROFIT/ (LOSS)** | **(73226)** | **(27107)** | **(72706)** | **(44945)** |
| NET PROFIT LOSS PER SHARE: BASIC AND DILUTED | $**-** | $**-** | $**-** | $**-** |
| **WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED** | **6587500** | **6176541** | **6587500** | **6176541** |

---

*See accompanying notes to unaudited financial statements*

---

| |
|:---|
| 5 |
| *[**Table of Contents**](#TOC)* |

---

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

**For the three months ended June 30, 2025 and 2024**

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Preferred Series A** | **Preferred Series A** | **Common Stock** | **Common Stock** | | | | |
|  | **Shares** | **Amount**  | **Shares** | **Amount**  | **Additional** <br>**Paid-in** <br>**Capital** |<br>**Accumulated** <br>**Deficit** | **Other** <br>**Comprehensive** <br>**Loss** | **Total** <br>**Stockholders** <br>**Deficit** |
| **For the three months ended June 30, 2024** | **For the three months ended June 30, 2024** | **For the three months ended June 30, 2024** | **For the three months ended June 30, 2024** | **For the three months ended June 30, 2024** | **For the three months ended June 30, 2024** | **For the three months ended June 30, 2024** | **For the three months ended June 30, 2024** | **For the three months ended June 30, 2024** |
| Balance, March 31, 2024  | 5000000 | $50 | 6587500 | $6588 | $31853 | $(248265) | $(188) | $(209962) |
| Net loss  | - | - | - | - | - | (27107) | - | (27107) |
| Balance, June 30, 2024  | 5000000 | $50 | 6587500 | $6588 | $31853 | $(275372) | $(188) | $(237069) |
| **For the three months ended June 30, 2025** | **For the three months ended June 30, 2025** | **For the three months ended June 30, 2025** | **For the three months ended June 30, 2025** | **For the three months ended June 30, 2025** | **For the three months ended June 30, 2025** | **For the three months ended June 30, 2025** | **For the three months ended June 30, 2025** | **For the three months ended June 30, 2025** |
| Balance, March 31, 2025  | 5000000 | $50 | 6587500 | $6588 | $31853 | $(307302) | $(188) | $(268999) |
| Share issued from Convertible Notes |  |  | 500000 | 500 |  |  |  | 500 |
| Net loss  | - | - | - | - | - | (73226) | - | (73226) |
| Balance, June 30, 2025  | 5000000 | $50 | 7087500 | $7088 | $31853 | $(380528) | $(188) | $(341725) |

---

*See accompanying notes to unaudited financial statements.*

---

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

---

**STATEMENTS OF CASH FLOWS (UNAUDITED)**

---

| | | |
|:---|:---|:---|
|  | **For the six** <br>**months ended** <br>**June 30, 2025** | **For the six** <br>**months ended** <br>**June 30, 2024** |
|  | **(Unaudited)** | **(Unaudited)** |
| CASH FLOWS FROM OPERATING ACTIVITIES |  |  |
| Net loss | $(72706) | $(44945) |
| Adjustments to reconcile net income (loss) to net cash used in operating activities: |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Debt forgiveness |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Amortization expenses | 12502 | 12503 |
| &nbsp;&nbsp;&nbsp;&nbsp;Depreciation expenses | 2096 | 2240 |
| &nbsp;&nbsp;&nbsp;&nbsp;Amortization of discount on promissory note |  | 1863 |
| &nbsp;&nbsp;&nbsp;&nbsp;Share based compensation |  |  |
| Changes in operating assets and liabilities: |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Increase (decrease) in Prepaid expenses |  | 255 |
| &nbsp;&nbsp;&nbsp;&nbsp;Interest payable on convertible promissory note | 5647 | 11397 |
| &nbsp;&nbsp;&nbsp;&nbsp;Increase (decrease) in accounts payable | (7323) | 5687 |
| NET CASH USED IN OPERATING ACTIVITIES | (59784) | (11000) |
| CASH FLOWS FROM FINANCING ACTIVITIES |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Advances from related parties | 59784 | 11000 |
| NET CASH FROM FINANCING ACTIVITIES | 59784 | 11000 |
| NET INCREASE (DECREASE) IN CASH | - | - |
| Effects of currency translation on cash |  |  |
| Cash, beginning of period | - | - |
| Cash, end of period | $- | $- |
| SUPPLEMENTAL CASH FLOW INFORMATION: |  |  |
| Interest paid | $- | $- |
| Income taxes paid | $- | $- |

---

*See accompanying notes to unaudited financial statements.*

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| 7 |
| *[**Table of Contents**](#TOC)* |

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**Crona Corp.**

**NOTES TO THE FINANCIAL STATEMENTS**

**June 30, 2025**

**Note 1 – *ORGANIZATION AND NATURE OF BUSINESS***

Crona Corp. ("the Company") was incorporated in the State of Nevada on October 6, 2016. On February 3, 2023, the Company filed Articles of Continuance with the Secretary of State in the State of Wyoming pursuant to which the Company re-domiciled from the State of Nevada to the State of Wyoming. Effective December 29, 2022, the Company's new address is 422 Richards Street, Unit 170 Vancouver, BC V6B 2Z4.

The core business of the Company is the provision of funeral and memorial services, including cremation, burial arrangements, and the sale of related memorial products such as caskets and urns. The Company's services also include the transportation of the deceased, memorial planning, and assistance with legal documentation and ceremonial arrangements.

**Note 2 – *GOING CONCERN***

The accompanying financial statements have been prepared in conformity with generally accepted accounting principles ("GAAP"), which contemplate the continuation of the Company as a going concern. The Company generated no revenue through June 30, 2025. The Company currently has accumulated losses of $380,528 as of June 30, 2025, and has not completed its efforts to establish a stabilized source of revenue sufficient to cover operating costs over an extended period of time. Therefore, there is substantial doubt about the Company's ability to continue as a going concern. Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses. The Company intends to position itself so that it will be able to raise additional funds through the capital markets. In light of management's efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.

**Note 3 – *SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES***

***Basis of presentation***

The accompanying financial statements have been prepared in accordance with GAAP. The Company's year-end is December 31.

***Use of Estimates***

The preparation of financial statements in conformity with GAAP 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 of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.

***Cash and Cash Equivalents***

The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents.

***Income Taxes***

Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.

***Revenue Recognition***

The Company recognizes revenue in accordance with Accounting Standards Codification ("ASC") 606, "*Revenue from Contracts with Customers*". The core principle of ASC 606 is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. An entity recognizes revenue in accordance with that core principle by applying the following steps: Step 1: Identify the contract(s) 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. An entity must also disclose sufficient information to enable users of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers, including qualitative and quantitative information about contracts with customers, significant judgments and changes in judgments, and assets recognized from the costs to obtain or fulfill a contract.

***Basic Income (Loss) Per Share***

The Company computes income (loss) per share in accordance with ASC 260 *"Earnings per share"*. Basic income (loss) per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive income (loss) per share excludes all potential common shares if their effect is anti-dilutive. As of June 30, 2025, there were no potentially dilutive debt or equity instruments issued or outstanding.

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

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***Property and Equipment***

Property and equipment are carried at cost. Expenditures for maintenance and repairs are charged against operations. Renewals and betterment that materially extend the life of the assets are capitalized. When assets are retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is reflected in income for the period. Depreciation is computed for financial statement purposes on a straight-line basis over the following estimated useful lives of the related assets.

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| | | |
|:---|:---|:---|
|  | **Useful life** | **Useful life** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;**Minimum**  | &nbsp;&nbsp;&nbsp;&nbsp;**Maximum**  |
| Equipment&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; | 10 Months | 15 Years |

---

***Intangible assets***

Intangible assets consist of contracts acquired in an asset purchase agreement (see Note 4). The estimated useful life of these assets was determined to be 3 years. The Company periodically evaluates the reasonableness of the useful lives of these assets. Once these assets are fully amortized, they are removed from the accounts. These assets are reviewed for impairment or obsolescence when events or changes in circumstances indicate that the carrying amount may not be recoverable. If impaired, intangible assets are written down to fair value based on discounted cash flows or other valuation techniques. The Company has no intangibles with indefinite lives.

***Impairment of Long-Lived Assets***

The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable. To determine recoverability of a long-lived asset, management evaluates whether the estimated future undiscounted net cash flows from the asset are less than it carrying amount. If impairment is indicated, the long-lived asset would be written down to fair value. Fair value is determined by an evaluation of available price information at which assets could be bought or sold, including quoted market prices, if available, or the present value of the estimated future cash flows based on reasonable and supportable assumptions.

***Leases***

The Company accounts for leases in accordance with Accounting Standards Update ("ASU") No. 2016-02, "*Leases*". Under this guidance, lessees (including lessees under leases classified as finance leases, which are to be classified based on criteria like that applicable to capital leases under current guidance, and leases classified as operating leases) will recognize a right-to-use asset and a lease liability on the balance sheet, initially measured as the present value of lease payments under the lease. The guidance permits companies to make an accounting policy election not to apply the recognition provisions of the guidance to short term leases (leases with a lease term of 12 months or less that do not include an option to purchase the underlying asset that the lessee is reasonably certain to exercise). If this election is made, lease payments under short term leases will be recognized on a straight-line basis over the lease term. The Company has elected not to apply the standard to short-term leases.

***Recent Accounting Pronouncements***

There have been no recent accounting pronouncements or changes in accounting pronouncements during the three months ended June 30, 2025, that are of significance or potential significance to the Company.

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**Note 4 – *ASSET AQUISITION***

On December 29, 2022, the Company entered into an Asset Purchase Agreement with Zeroblast Services Ltd. (Seller), then a related party, to acquire all business assets of the Seller, which included equipment and intangible assets. The Seller also conveyed any and all contracts that it has with its current customers, written, oral or otherwise (the intangible assets). Consideration for the asset acquisition was a cash payment of 100,000 ($24,980 for the equipment and $75,020 for the intangible asset) in the form of a Promissory Note due on or before December 29, 2024. This note bears interest at 7% per annum, however if the note is fully repaid within twelve (12) months interest is waived. At any time during the first twelve (12) months the note can be reopened for either an extension or renegotiation of the terms of the note.

*Promissory Note*

---

| | | | |
|:---|:---|:---|:---|
|  | **As of June 30, 2025**  | **As of June 30, 2025**  | **As of June 30, 2025**  |
|  |<br>**Face value** | **Accrued**<br>**Interest** |<br>**Net payable** |
| Promissory Note | $100000 | $15745 | $115745 |
| Total | $100000 | $15745 | $115745 |

---

---

| | | | |
|:---|:---|:---|:---|
|  | **As of December 31, 2024** | **As of December 31, 2024** | **As of December 31, 2024** |
|  | <br>**Face value** | **Accrued**<br>**Interest** | <br>**Net payable** |
| Promissory Note | $100000 | $14019 | $114019 |
| Total | $100000 | $14019 | $114019 |

---

Accrued Interest as of June 30, 2025, is $15,745 and December 31, 2024, is $14,019. Promissory note payable is $100,000 and $100,000 as of June 30, 2025, and December 31, 2024.

Total interest expenses of $0 and $3,481 for the three months ended June 30, 2025, and 2024.

**Note 5 – *PROPERTY PLANT & EQUIPMENT***

The Company's Property plant and equipment as of June 30, 2025, and December 31, 2024, are as follows

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| | | |
|:---|:---|:---|
|  | **June 30, 2025** | **December 31, 2024** |
| Property, plant and equipment, gross | $24980 | $24980 |
| Less: Depreciation | (13006) | (10910) |
| Property, plant and equipment, net | 11974 | 14070 |

---

Total depreciation expenses for the six months ended June 30, 2025, and 2024, were $2,096 and $2,240, respectively.

**Note 6 – *INTANGIBLE ASSETS***

The Company's intangible assets as of June 30, 2025, and December 31, 2024, are as follows:

---

| | | |
|:---|:---|:---|
|  | **June 30, 2025** | **December 31, 2024** |
| Intangible assets, gross | $75020 | $75020 |
| Less: Amortization | (62516) | (50014) |
| Intangible assets, net | $12504 | $25006 |

---

Total amortization expenses for the six months ended June 30, 2025, and 2024, were $12,502 and $12,503 respectively.

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**Note 7 – *CONVERTIBLE PROMISSORY NOTE***

On February 09, 2023, the Company issued a convertible promissory note (the "February 2023 Note") at a face value of $133,000 to a third party at an interest rate of 12% per annum. Net proceeds received against the promissory note are $116,000 with a discount of $17,000. Maturity date of the note is 12 months from the date of issue with a conversion price of $0.10.

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| | | | | |
|:---|:---|:---|:---|:---|
|  | **As of June 30, 2025**  | **As of June 30, 2025**  | **As of June 30, 2025**  | **As of June 30, 2025**  |
|  | **Face value** | **Discount on**<br>**Promissory** <br>**Note** | **Net payable** | **Accrued**<br>**Interest** |
| Convertible Promissory Note | $132000 | $- | $132000 | $34032 |
| Total | $132000 | $- | $132000 | $34032 |

---

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **As of December 31, 2024** | **As of December 31, 2024** | **As of December 31, 2024** | **As of December 31, 2024** |
|  | **Face value** | **Discount on**<br>**Promissory** <br>**Note** | **Net payable** | **Accrued**<br>**Interest** |
| Convertible Promissory Note | $132500 | $- | $132500 | $30111 |
| Total | $132500 | $- | $132500 | $30111 |

---

On October 27, 2023, 500,000 shares of common stock were issued at a rate of $0.001 to settle the promissory note value of $500.

On April 29, 2025, 500,000 shares of common stock were issued at a rate of $0.001 to settle the promissory note value of $500.

Accrued Interest as of June 30, 2025, is $34,032 and December 31, 2024, is $30,111. The promissory note payable is $132,000 and $132,500 as of June 30, 2025, and December 31, 2024.

Total interest expenses of $3,921 and $7,917 for the six months ended June 30, 2025, and 2024.

**Note 8 – *RELATED PARTY TRANSACTIONS***

On December 29, 2022, the Company entered a promissory Note with then a related party, Zeroblast Services Ltd. (Seller). The Promissory Note is entered into as an exchange for all business assets of the Seller at $100,000. The sum of $100,000 is due on or before December 29, 2024. This note bears interest at 7% per annum. As of June 30, 2025, and December 31, 2024, interest payable totaled $15,745 and $14,019, respectively.

**Note 9 – *STOCKHOLDERS' EQUITY***

***Common Shares***

The Company has 1,000,000,000, $0.001 par value shares of common stock authorized.

On March 7, 2025, Cheung Lam Hung, through his controlled entity Next Talent (HK) Limited, acquired 5,000,000 shares of the Company's common stock by way of a private purchase transaction. Following this acquisition, Mr. Cheung Lam Hung, through Next Talent (HK) Limited, became the beneficial owner of approximately 75.90% of the Company's issued and outstanding common shares.

As of June 30, 2025, and December 31, 2024, the company's common shares issued and outstanding are 7,087,500 and 6,587,500 respectively.

***Preferred Shares***

The Company has 5,000,000, $0.00001 par value of preferred stock authorized.

As of June 30, 2025, and December 31, 2024, the company's preferred shares issued and outstanding are 5,000,000 and 5,000,000 respectively.

**Note 10 – *COMMITMENTS AND CONTINGENCIES***

From time to time, the Company is subject to various litigation and other claims in the normal course of business. The Company establishes liabilities in connection with legal actions that management deems to be probable and estimable. No amounts have been accrued in the financial statements with respect to any matters.

**Note 11 – *SUBSEQUENT EVENTS***

In accordance with ASC 855-10, the Company has analyzed its operations subsequent to June 30, 2025, through the date when financial statements were issued and didn't found any transactions to be reported.

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**ITEM 2. MANAGEMENTS 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 by the use of 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 harbor 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 statement represents management's best judgment as to what may occur in the future. However, forward-looking statements are subject to risks, uncertainties and important 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 generally accepted accounting principles.

***<u>DESCRIPTION OF BUSINESS</u>***

**Brief description of Crona Corp.**

The Company was incorporated on October 6, 2016, under the laws of the State of Nevada.

On February 3, 2023, the Company filed Articles of Continuance with the Secretary of State for the state of Wyoming. Accordingly, the Company transferred its state of formation from Nevada to Wyoming and became a Wyoming entity. In conjunction with this change of domicile, the Company increased the number of common shares that it is authorized to issue to 1,000,000,000 shares, par value $0.00001 per share.

On February 7, 2023, the Company filed a Certificate of Dissolution with the Secretary of State for the State of Nevada, effectively dissolving the Company's existence in Nevada. The effective date for the Nevada dissolution is March 17, 2023.

On January 7, 2025, the Board of Directors of Crona Corp. (the "Company") appointed Cheung Lam Hung to fill a vacancy on the Board of Directors with a term expiring at the Company's next Annual Meeting of Stockholders. Also on the same date the Board of Directors appointed Cheung Lam Hung as its President, Chief Executive Officer, Treasurer, Chief Financial Officer and Secretary.

**General description of our activity**

On June 22, 2023, the Company appointed Demetrios Malamas as its President, Chief Executive Officer, Treasurer, Chief Financial Officer and Secretary. As a result of the management change, the Company is moving out of the antimicrobial surface protection services business and into the memorialization industry, serving our customers in cemetery and funeral industries.

We have not generated revenue to date and intend to generate revenue from our products sales to customers. Our mission is to ensure families are supported during the most difficult time of their lives. We aim to help families move forward from grief to remembrance. We are proud to provide products and solutions to meet the needs of every family.

We provide a variety of funeral products including funeral caskets. Funeral caskets come in a wide array of models and are made of several different materials. Metal funeral caskets come in Copper, Stainless Steel, 18 Gauge metal and 20-gauge metal. They come with a variety of popular interiors including velvet, crepe and satin among other fabrics. As for the wooden caskets, they also come in a variety of woods including, but not limited to; Pine, Mahogany, Oak, Cherry, Pecan, Maple, Poplar and Cedar. All of these caskets come with a variety of finishes, a variety of handles (swing bars or stationery, a variety of decorative corners, repositioning beds).

Our customers for caskets are funeral homes, funeral suppliers, and casket distributors in the US market. By importing from China, the Company is following a well-worn outsourcing playbook that's upended markets for American-made goods from electronics to bedroom furniture. Our relationship with several factories in China allows us to have priority manufacturing. In addition, our relationship with shippers allows us to have priority shipping at some of the best rates available. We will import 40-foot containers holding 64 caskets apiece and sells them to funeral homes and regional distributors for a fraction of the price. We will be attending industry Trade Shows at the National as well as the State level to increase company visibility and market presence and work to increase market share as well as to stay in contact with our Funeral Home families and customers. In addition, our marketing will include advertising in Funeral industry magazines and journals.

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**<u>RESEARCH AND DEVELOPMENT EXPENDITURES</u>**

We have not incurred any research expenditure since our incorporation.

**<u>BANKRUPTCY OR SIMILAR PROCEEDINGS</u>**

There has been no bankruptcy, receivership or similar proceeding.

**<u>COMPLIANCE WITH GOVERNMENT REGULATION</u>**

We will be required to comply with all regulations, rules and directives of governmental authorities and agencies applicable to the services provided in any facility in any jurisdiction which we would conduct activities.

**<u>FACILITIES</u>**

Our current office is located at 422 Richards Street, Unit 170, Vancouver, BC V6B 2Z4. Our telephone number is (888) 998-9449.

**<u>EMPLOYEES AND EMPLOYMENT AGREEMENTS</u>**

We have no employees as of the date of this prospectus. Our sole officer and director, Cheung Lam Hung currently devotes approximately 20 hours per week to company matters. After receiving funding, Cheung Lam Hung plans to devote as much time to the operation of the Company as he determines is necessary for him to manage the affairs of the Company. As our business and operations increase, we will assess the need for full time management and administrative support personnel.

**<u>LEGAL PROCEEDINGS</u>**

There are no pending legal proceedings to which the Company is a party or in which any director, officer or affiliate of the Company, any owner of record or beneficially of more than 5% of any class of voting securities of the Company, or security holder is a party adverse to the Company or has a material interest adverse to the Company.

**<u>MANAGEMENTS DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS</u>**

This section includes a few forward-looking statements that reflect our current views regarding the future events and financial performance of Crona Corp.

We qualify as an "emerging growth company" under the JOBS Act. As a result, we are permitted to, and intend to, rely on exemptions from certain disclosure requirements. For so long as we are an emerging growth company, we will not be required to:

Have an auditor report on our internal controls over financial reporting pursuant to Section 404(b) of the Sarbanes-Oxley Act;

Comply with any requirement that may be adopted by the Public Company Accounting Oversight Board regarding mandatory audit firm rotation or a supplement to the auditor's report providing additional information about the audit and the financial statements (i.e., an auditor discussion and analysis) unless the SEC determines that the application of such additional requirements is necessary or appropriate in the public interest, after considering protection of investors, and whether the action will promote efficiency, competition and capital formation; Submit certain executive compensation on matters to shareholder advisory votes, such as "say-on-pay" and "say-on-frequency;"

Disclose certain executive compensation related items such as the correlation between executive compensation and performance and comparisons of the CEO's compensation to median employee compensation.

In addition, Section 107 of the JOBS Act also provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. In other words, an emerging growth company can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. We have elected to take advantage of the benefits of this extended transition period. Our financial statements may therefore not be comparable to those of companies that comply with such new or revised accounting standards.

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**<u>RESULTS OF OPERATION</u>**

**Results of Operations for the three and six months ended June 30, 2025, and 2024:**

*Revenue for three and six months ended June 30, 2025, and 2024*

For the three and six months ended June 30, 2025, and 2024, we did not generate any revenue.

***Operating expenses for the three and six months ended June 30, 2025, and 2024***

Total operating expenses for the three months ended June 30, 2025, were $73,226 which included depreciation and amortization expenses of $7,299, general and administrative expenses of $20,227 professional fees of $45,700.

Total operating expenses for the three months ended June 30, 2024, were $21,414 which included depreciation and amortization expense of $7,371, general and administrative expenses of $2,043, and professional fees of $12,000.

Total operating expenses for the six months ended June 30, 2025, were $103,025 which included depreciation and amortization expenses of $14,598, general and administrative expenses of $20,227 professional fees of $68,200.

Total operating expenses for the six months ended June 30, 2024, were $33,548 which included amortization on convertible promissory note $1,863, depreciation and amortization expense of $14,743, general and administrative expenses of $3,942, and professional fees of $108,352.

*Net Loss*

The net loss for the six months ended June 30, 2025, and 2024 was $72,706 and $44,945 respectively.

The net loss increased for the six months ended June 30, 2025, when compared to the six months ended June 30, 2024, because there were inccreased professional fees.

**Liquidity and Capital Resources**

As of June 30, 2025 we had no cash, total liabilities were $366,703 and a working capital deficit of $380,528.

Management believes the Company will continue to incur losses and negative cash flows from operating activities for the foreseeable future and will need additional equity or debt financing to sustain its operations until it can achieve profitability and positive cash flows, if ever. The Company's continuation as a going concern is dependent upon its ability to ultimately attain profitable operations, generate sufficient cash flow to meet its obligations, and obtain additional financing as may be required. The outcome of this uncertainty cannot be assured. Our independent registered public accounting firm, in their reports on our financial statements for the year ended December 31, 2024, expressed substantial doubt about our ability to continue as a going concern. These circumstances could complicate our ability to raise additional capital. Our financial statements do not include any adjustments to the carrying amounts of our assets and liabilities that might result from the outcome of this uncertainty.

The accompanying consolidating financial statements do not include any adjustments that might result from the outcome of this uncertainty. There can be no assurance that management will be successful in implementing its business plan or that the successful implementation of such business plan will actually improve the Company's operating results.

**<u>CASH FLOWS FROM OPERATING ACTIVITIES</u>**

We have not generated positive cash flows from operating activities. For the six months ended June 30, 2025, net cash used in operating activities was $59,784, which consisted of a net loss of $72,706, depreciation and amortization expense of $14,598, interest payable of $5,647, accounts payable of $(7,323).

**<u>CASH FLOWS FROM INVESTING ACTIVITIES</u>**

For the six months ended June 30, 2025, we generated $0 in investing activities.

**<u>CASH FLOWS FROM FINANCING ACTIVITIES</u>**

For the six months ended June 30, 2025, net cash flow provided by financing activities was $59,784 which included the advances from related party of $59,784.

**<u>OFF-BALANCE SHEET ARRANGEMENTS</u>**

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.

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**ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK**

None

**ITEM 4. 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 supervision and with the participation of our management of the effectiveness of the design and operation of our disclosure controls and procedures as of June 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 Controls over Financial Reporting**

There was no change in the Company's internal control over financial reporting during the quarterly period covered by this report that has materially affected, or is reasonably likely to materially affect, the Company's internal control over financial reporting.

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**PART II. OTHER INFORMATION**

**ITEM 1. LEGAL PROCEEDINGS**

We are not involved in any pending legal proceedings nor are we aware of any pending or threatened litigation 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

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**ITEM 6. EXHIBITS**

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

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| | |
|:---|:---|
| [31.1](crona_ex311.htm) | [Certification of Chief Executive and Chief Financial Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a).](crona_ex311.htm) |
| [32.1](crona_ex321.htm) | [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.](crona_ex321.htm) |
| 101.INS | Inline XBRL Instance Document (the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document) |
| 101.SCH | Inline XBRL Taxonomy Extension Schema Document |
| 101.CAL | Inline XBRL Taxonomy Extension Calculation Linkbase Document |
| 101.DEF | Inline XBRL Taxonomy Extension Definition Linkbase Document |
| 101.LAB | Inline XBRL Taxonomy Extension Labels Linkbase Document |
| 101.PRE | Inline XBRL Taxonomy Extension Presentation Linkbase Document |
| 104 | Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101) |

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**SIGNATURES**

In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

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| | | |
|:---|:---|:---|
|  | **CRONA CORP.** | **CRONA CORP.** |
| Dated: August 22, 2025 | By: | */s/ Cheung Lam Hung* |
|  |  | Cheung Lam Hung, |
|  |  | President and |
|  |  | Chief Executive Officer and<br>Chief Financial Officer |

---

## Exhibit 31.1

**EXHIBIT 31.1**

**CERTIFICATIONS**

I, Cheung Lam Hung, certify that;

(1) I have reviewed this Quarterly Report on Form 10-Q of Crona Corp;

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

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

(4) I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e) and internal control over financial reporting (as defined in Exchange Act Rule 13a-15(f) and 15d-15(f) for the registrant and have:

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

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

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

(d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal year that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

(5) I have disclosed, based on my most recent evaluation of the internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

(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

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

Date: August 22, 2025

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| | |
|:---|:---|
|  | */s/ Cheung Lam Hung*  |
| By: | Cheung Lam Hung |
| Title: | Chief Executive Officer and <br> Chief Financial Officer |

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## Exhibit 32.1

**EXHIBIT 32.1**

**CERTIFICATION OF**

**CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER PURSUANT TO**

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

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

I, Cheung Lam Hung, the Chief Executive Officer and Chief Financial Officer of Crona Corp. (the "Company"), hereby certify pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge:

(i) the Quarterly Report on Form 10-Q of the Company, for the period ended June 30, 2025, and to which this certification is attached as Exhibit 32.1 (the "Report") fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

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

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| | |
|:---|:---|
| By: | */s/ Cheung Lam Hung* |
| Name: | Cheung Lam Hung |
| Title: | Chief Executive Officer and |
|  | Chief Financial Officer |
| Date: | August 22, 2025 |

---