# EDGAR Filing Document

**Accession Number:** 0001977837
**File Stem:** 0001977837-25-000035
**Filing Date:** 2025-7
**Character Count:** 54782
**Document Hash:** 9a3348e70630ba5de9443d8f5c8c70cf
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001977837-25-000035.hdr.sgml**: 20250714

**ACCESSION NUMBER**: 0001977837-25-000035

**CONFORMED SUBMISSION TYPE**: 10-Q

**PUBLIC DOCUMENT COUNT**: 39

**CONFORMED PERIOD OF REPORT**: 20250531

**FILED AS OF DATE**: 20250714

**DATE AS OF CHANGE**: 20250714

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ALIXO-YOLLOO Corp
- **CENTRAL INDEX KEY:** 0001977837
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 371922983
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 0228

**FILING VALUES:**
- **FORM TYPE:** 10-Q
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 000-56669
- **FILM NUMBER:** 251120315

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** BUSINESS CENTER SUNKAR, BUILDING 47B
- **CITY:** AKTAU
- **PROVINCE COUNTRY:** 1P
- **BUSINESS PHONE:** 2523466180

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** BUSINESS CENTER SUNKAR, BUILDING 47B
- **CITY:** AKTAU
- **PROVINCE COUNTRY:** 1P

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ALIXO-YOLLO Corp
- **DATE OF NAME CHANGE:** 20250110

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ALIXO-YOLLOO CORP.
- **DATE OF NAME CHANGE:** 20230516

?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 May 31, 2025

or

[ ] 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: 333-272825

**ALIXO-YOLLOO CORPORATION**

(Exact name of registrant as specified in its charter)

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**Nevada** | &nbsp;&nbsp;**37-1922983** | &nbsp;&nbsp;**7371** |
| &nbsp;&nbsp;(State or Other Jurisdiction of Incorporation or Organization) | &nbsp;&nbsp; (I.R.S. Employer<br> Identification Number) | &nbsp;&nbsp;(Primary Standard Industrial Classification Code Number) |

---

Business Center Sunkar, Building 47B, Aktau

130002 Kazakhstan

Tel. +1-252-34-66-180

Email: generaloffice@alixo-yolloo.com

**(Address and telephone number of principal executive offices)**

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp;Securities registered under Section 12(b) of the Exchange Act: | &nbsp;&nbsp;Securities registered under Section 12(b) of the Exchange Act: | &nbsp;&nbsp;Securities registered under Section 12(b) of the Exchange Act: |
| &nbsp;&nbsp;Title of each class | &nbsp;&nbsp;Trading Symbol | &nbsp;&nbsp;Name of each exchange on which registered |
| &nbsp;&nbsp;**N/A** | &nbsp;&nbsp;**N/A** | &nbsp;&nbsp;**N/A** |

---

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

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: 3,695,000 common shares issued and outstanding as of July 11, 2025.

**TABLE OF CONTENTS**

---

| | | |
|:---|:---|:---|
|  |  | &nbsp;&nbsp;**Page** |
| &nbsp;&nbsp;**PART I** | &nbsp;&nbsp; **FINANCIAL INFORMATION:** |  |
| &nbsp;&nbsp;**Item 1.** | &nbsp;&nbsp;Financial Statements (Unaudited). | &nbsp;&nbsp;5 |
|  | &nbsp;&nbsp;Condensed Balance Sheets as of May 31, 2025 (Unaudited) and February 28, 2025 | &nbsp;&nbsp;6 |
|  | &nbsp;&nbsp;Condensed Statements of Operations for the three months ended May 31, 2025 and 2024 (Unaudited) | &nbsp;&nbsp;7 |
|  | &nbsp;&nbsp;Statements of Stockholders' Equity (Deficit) for the three months ended May 31, 2025 and 2024 (Unaudited) | &nbsp;&nbsp;8 |
|  | &nbsp;&nbsp;Condensed Statements of Cash Flows for the three months ended May 31, 2025 and 2024 (Unaudited) | &nbsp;&nbsp;9 |
|  | &nbsp;&nbsp;Notes to the Condensed Financial Statements (Unaudited) | &nbsp;&nbsp;10 |
| &nbsp;&nbsp;**Item 2.** | &nbsp;&nbsp;Management's Discussion and Analysis of Financial Condition and Results of Operations. | &nbsp;&nbsp;16 |
| &nbsp;&nbsp;**Item 3.** | &nbsp;&nbsp;Quantitative and Qualitative Disclosures About Market Risk. | &nbsp;&nbsp;19 |
| &nbsp;&nbsp;**Item 4.** | &nbsp;&nbsp;Controls and Procedures. | &nbsp;&nbsp;19 |
| &nbsp;&nbsp;**PART II** | &nbsp;&nbsp;**OTHER INFORMATION:** |  |
| &nbsp;&nbsp;**Item 1.** | &nbsp;&nbsp;Legal Proceedings. | &nbsp;&nbsp;19 |
| &nbsp;&nbsp;**Item 1A** | &nbsp;&nbsp;Risk Factors. | &nbsp;&nbsp;19 |
| &nbsp;&nbsp;**Item 2.** | &nbsp;&nbsp;Unregistered Sales of Equity Securities and Use of Proceeds. | &nbsp;&nbsp;20 |
| &nbsp;&nbsp;**Item 3.** | &nbsp;&nbsp;Defaults Upon Senior Securities. | &nbsp;&nbsp;20 |
| &nbsp;&nbsp;**Item 4.** | &nbsp;&nbsp;Mine Safety Disclosures. | &nbsp;&nbsp;20 |
| &nbsp;&nbsp;**Item 5.** | &nbsp;&nbsp;Other Information. | &nbsp;&nbsp;20 |
| &nbsp;&nbsp;**Item 6.** | &nbsp;&nbsp;Exhibits. | &nbsp;&nbsp;20 |
| &nbsp;&nbsp;**Signatures** |  | &nbsp;&nbsp;**21** |

---

SPECIAL NOTE REGARDING FORWARD—LOOKING STATEMENTS

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 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 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.

**PART I - FINANCIAL INFORMATION**

**Item 1.** **Financial Statements.**

The accompanying interim financial statements of Alixo-Yolloo 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 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 adjustments considered necessary to present fairly the financial condition, results of operations, and cash flows of the Company for the interim periods presented.

**ALIXO-YOLLOO CORPORATION**

CONDENSED BALANCE SHEETS

---

| | | |
|:---|:---|:---|
|  | &nbsp;&nbsp; **May 31,**<br> **2025**<br> **(Unaudited)** | &nbsp;&nbsp; **February 28,**<br> **2025**<br> **(Audited)** |
| &nbsp;&nbsp;**ASSETS** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Current Assets |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cash | $&nbsp;&nbsp;16677 | $&nbsp;&nbsp;13861 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Prepaid Expenses | &nbsp;&nbsp;3000 | &nbsp;&nbsp;27500 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total Current Assets | &nbsp;&nbsp;19677 | &nbsp;&nbsp;41361 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Intangible Assets, Net | &nbsp;&nbsp;97766 | &nbsp;&nbsp;75103 |
| &nbsp;&nbsp;**TOTAL ASSETS** | $&nbsp;&nbsp;**117443** | $&nbsp;&nbsp;**116464** |
| &nbsp;&nbsp;**LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Liabilities |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Current Liabilities |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accounts Payable | $&nbsp;&nbsp;38821 | $&nbsp;&nbsp;27150 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Deferred Revenue | &nbsp;&nbsp;25560 | &nbsp;&nbsp;10880 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Related Party Loan | &nbsp;&nbsp;79188 | &nbsp;&nbsp;73034 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total Current Liabilities | &nbsp;&nbsp;143569 | &nbsp;&nbsp;111064 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Stockholders' Equity (Deficit) |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Common Stock, $0.001 par value, 75,000,000 shares authorized,<br> 6,695,000 and 6,695,000 shares issued and outstanding as of May 31, 2025 and February 28, 2025, respectively | &nbsp;&nbsp;6695 | &nbsp;&nbsp;6695 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Additional Paid-In Capital | &nbsp;&nbsp;32205 | &nbsp;&nbsp;32205 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accumulated Deficit | &nbsp;&nbsp;(65026) | &nbsp;&nbsp;(33500) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total Stockholders' Equity (Deficit) | &nbsp;&nbsp;(26126) | &nbsp;&nbsp;5400 |
| &nbsp;&nbsp;**TOTAL LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)** | $&nbsp;&nbsp;**117443** | $&nbsp;&nbsp;**116464** |

---

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

**ALIXO- YOLLOO CORPORATION**

CONDENSED STATEMENTS OF OPERATIONS

Three months ended May 31, 2025 and 2024

(Unaudited)

---

| | | |
|:---|:---|:---|
|  | &nbsp;&nbsp; **Three months ended**<br> **May 31, 2025** | &nbsp;&nbsp; **Three months ended**<br> **May 31, 2024** |
| &nbsp;&nbsp;**INCOME** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sales | $&nbsp;&nbsp;11476 | $&nbsp;&nbsp;3972 |
| &nbsp;&nbsp;**Total income** | &nbsp;&nbsp;11476 | &nbsp;&nbsp;3972 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cost of goods sold | &nbsp;&nbsp;- | &nbsp;&nbsp;- |
| &nbsp;&nbsp;**Gross (Loss) profit** | &nbsp;&nbsp;11476 | &nbsp;&nbsp;3972 |
| **EXPENSES** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;General and administrative expenses | $&nbsp;&nbsp;43002 | $&nbsp;&nbsp;16284 |
| &nbsp;&nbsp;**Total expenses** | &nbsp;&nbsp;43002 | &nbsp;&nbsp;16284 |
| &nbsp;&nbsp;**INCOME (LOSS) BEFORE TAX PROVISION** | $&nbsp;&nbsp;**(31526)** | $&nbsp;&nbsp;**(12312)** |
| **INCOME TAX EXPENSE** | &nbsp;&nbsp;- | &nbsp;&nbsp;- |
| **NET LOSS** | $&nbsp;&nbsp;**(31526)** | $&nbsp;&nbsp;**(12312)** |
| &nbsp;&nbsp;**WEIGHTED AVERAGE SHARES OUTSTANDING, BASIC AND DILUTED** | &nbsp;&nbsp;6695000 | &nbsp;&nbsp;6695000 |
| &nbsp;&nbsp;**BASIC AND DILUTED NET LOSS PER SHARE** | $&nbsp;&nbsp;(0.00) | $&nbsp;&nbsp;(0.00) |

---

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

**ALIXO- YOLLOO CORPORATION**

CONDENSED STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT)

Three months ended May 31, 2025 and 2024

(Unaudited)

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | &nbsp;&nbsp;**Common Stock** | &nbsp;&nbsp;**Common Stock** | &nbsp;&nbsp; **Additional**<br> **Paid-in-Capital** | &nbsp;&nbsp;**Accumulated Deficit** | &nbsp;&nbsp;**Total** |
|  | &nbsp;&nbsp;**Shares** | &nbsp;&nbsp;**Amount** |  |  |  |
| &nbsp;&nbsp; **Balance as of**<br> **February 29, 2024** | &nbsp;&nbsp;**6695000** | $&nbsp;&nbsp;**6695** | $&nbsp;&nbsp;**32205** | $&nbsp;&nbsp;**(10842)** | $&nbsp;&nbsp;**28058** |
| &nbsp;&nbsp;Net loss for the period | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;(12312) | &nbsp;&nbsp;(12312) |
| &nbsp;&nbsp; **Balance as of**<br> **May 31, 2024** | &nbsp;&nbsp;**6695000** | $&nbsp;&nbsp;**6695** | $&nbsp;&nbsp;**32205** | $&nbsp;&nbsp;**(23154)** | $&nbsp;&nbsp;**15746** |
| &nbsp;&nbsp; **Balance as of**<br> **February 28, 2025** | &nbsp;&nbsp;**6695000** | $&nbsp;&nbsp;**6695** | $&nbsp;&nbsp;**32205** | $&nbsp;&nbsp;**(33500)** | $&nbsp;&nbsp;**5400** |
| &nbsp;&nbsp;Net loss for the period | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;(31526) | &nbsp;&nbsp;(31526) |
| &nbsp;&nbsp; **Balance as of**<br> **May 31, 2025** | &nbsp;&nbsp;**6695000** | $&nbsp;&nbsp;**6695** | $&nbsp;&nbsp;**32205** | $&nbsp;&nbsp;**(65026)** | $&nbsp;&nbsp;**(26126)** |

---

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

**ALIXO- YOLLOO CORPORATION**

CONDENSED STATEMENTS OF CASH FLOWS

Three months ended May 31, 2025 and 2024

(Unaudited)

---

| | | |
|:---|:---|:---|
|  | &nbsp;&nbsp; **Three months ended**<br> **May 31, 2025** | &nbsp;&nbsp; **Three months ended**<br> **May 31, 2024** |
| **CASH FLOWS FROM OPERATING ACTIVITIES** |  |  |
| Net (loss) | $&nbsp;&nbsp;**(31526)** | $&nbsp;&nbsp;**(12312)** |
| &nbsp;&nbsp; Adjustments to reconcile net loss<br> to net cash used in operating activities: |  |  |
| Amortization | &nbsp;&nbsp;1337 | &nbsp;&nbsp;414 |
| Changes in operating assets and liabilities: |  |  |
| Decrease (increase) in accounts receivable | &nbsp;&nbsp;- | &nbsp;&nbsp;15000 |
| Decrease (increase) in assets in progress | &nbsp;&nbsp;- | &nbsp;&nbsp;27700 |
| Decrease (increase) in prepaid expenses | &nbsp;&nbsp;24500 | &nbsp;&nbsp;- |
| Increase (decrease) in accounts payable | &nbsp;&nbsp;11671 | &nbsp;&nbsp;(41548) |
| &nbsp;&nbsp;Increase (decrease) in deferred revenue | &nbsp;&nbsp;14680 | &nbsp;&nbsp;6617 |
| &nbsp;&nbsp;Net cash flows used in operating activities | $&nbsp;&nbsp;**20662** | $&nbsp;&nbsp;**(4129)** |
| &nbsp;&nbsp;**CASH FLOWS FROM INVESTING ACTIVITIES** |  |  |
| Intangible assets | (24000) | (25400) |
| Net cash flows used in investing activities | $**(24000)** | $**(25400)** |
| &nbsp;&nbsp;**CASH FLOWS FROM FINANCING ACTIVITIES** |  |  |
| Proceeds from related-party loan | &nbsp;&nbsp;6154 | &nbsp;&nbsp;35648 |
| Repayments on related-party loan | &nbsp;&nbsp;- | &nbsp;&nbsp;(15000) |
| Net cash flows provided by financing activities | $**6154** | $**20648** |
| **NET INCREASE (DECREASE) IN CASH** | $**2816** | $**(8881)** |
| **CASH, BEGINNING OF PERIOD** | $**13861** | $**9073** |
| **CASH, END OF PERIOD** | $**16677** | $**192** |
| &nbsp;&nbsp;SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION: |  |  |
| &nbsp;&nbsp;Cash paid for interest | $&nbsp;&nbsp;- | $&nbsp;&nbsp;- |
| Cash paid for income tax | $- | $- |

---

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

**ALIXO- YOLLOO CORPORATION**

NOTES TO THE CONDENSED FINANCIAL STATEMENTS

MAY 31, 2025

(Unaudited)

**NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS**

Alixo-Yolloo Corporation ("the Company") was incorporated under the laws of the State of Nevada, U.S. on January 17, 2019 (Inception). Alixo-Yolloo Corporation developed a mobile application 'Alixo'. A mobile application designed to help users identify music tracks based on short samples recorded via their device's microphone. Alixo-Yolloo Corporation offers an API rental service for music recognition to other applications, utilizing neural network databases for efficient identification of audio streams.

**NOTE 2 - GOING CONCERN**

The financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future.

The Company has generated limited revenues since inception and incurred a loss of $31,526 and $12,312 for the three months ended May 31, 2025, and 2024, respectively. The Company has incurred losses since inception resulting in an accumulated deficit of $65,026 as of May 31, 2025 and further losses are anticipated in the development of its business. Accordingly, there is substantial doubt about the Company's ability to continue as a going concern.

The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management intends to finance operating costs over the next twelve months with existing cash on hand and loans from directors and/or private placement 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.

The results for the three months ended May 31, 2025, are not necessarily indicative of the results of operations for the full year. These financial statements and related footnotes should be read in conjunction with the consolidated financial statements and footnotes thereto included in the Company's Annual Report on Form 10-K for the year ended February 28, 2025, filed with the Securities and Exchange Commission.

<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>Reclassification of Prior Year Presentation</u>

Certain prior year amounts have been reclassified for consistency with the current year presentation. The Company has reclassified $60,800 previously reported under "Prepaid Expense" to "Assets in Process" in the balance sheets and statements of cash flows as of and for the fiscal year ended February 29, 2024. This adjustment did not materially impact the financial position and the result of operations of the Company for the year indicated.

<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 the funds are not being held for investment purposes.

These tiers include:

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

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

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>Software</u>

The Company follows the provisions of ASC 985, "Software", which requires that all costs incurred be expensed until technological feasibility have been established.

<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>Property and Equipment</u>

Property and equipment are stated at cost and depreciated on the straight-line method over the estimated life of the asset, which is 3 years.

<u>Revenue Recognition</u>

The Company recognizes revenue in accordance with Accounting Standards Update ("ASU") No. 2014-09, *"Revenue from Contracts with Customer"*. The Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements:

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 generates revenue by selling API packages.

The Company recognizes revenue when title, ownership, and risk of loss pass to the customer, all of which occurs upon shipment or delivery of the product. There are no additional performance obligations. The transaction price is fixed in the invoice. Payment is generally made prior to the services being provided. If deposits are received prior to services being rendered, the Company recognizes deferred revenue until the services are completed.

<u>Income Taxes</u>

The Company follows the liability method of accounting for income taxes. Under this method, deferred income tax assets and liabilities are recognized for the estimated tax consequences attributable to differences between the financial statement carrying values and their respective income tax basis (temporary differences). The effect on deferred income tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

<u>Basic Income (Loss) Per Share</u>

The Company computes earnings (loss) per share in accordance with ASC 260-10-45 "Earnings per Share", which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic earnings (loss) per share is computed by dividing net earnings (loss) available to common stockholders by the weighted average number of outstanding common shares during the period. Diluted earnings (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive earnings (loss) per share excludes al potential common shares if their effect is anti-dilutive. The Company has no potential dilutive instruments, and therefore, basic and diluted earnings (loss) per share are equal.

<u>Dividends</u>

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

<u>Recently Adopted Accounting Pronouncements</u>

The Company adopted the provisions of ASU No. 2023-07, "Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures" during the year ended February 28, 2025. This ASU requires additional disclosures regarding reportable segments and significant segment expenses, but does not change how an entity identifies its operating segments, aggregates those operating segments, or applies the quantitative thresholds to determine its reportable segments. The adoption of this new guidance did not have a significant impact on the Company's results of operations, cash flows, or financial condition.

<u>Recent Issued 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 other than those relating to Development Stage Entities discussed above.

**NOTE 4 – COMMON STOCK**

The Company has 75,000,000 common shares authorized with a par value of $0.001 per share. In July 2021 the Company issued 5,000,000 shares of its common stock at $0.001 per share for total proceeds of $5,000 to a related party (see NOTE 5).

During November 2023 the Company issued 25,000 shares of common stock for cash proceeds of $500 at $0.02 per share.

During December 2023 the Company issued 555,000 shares of common stock for cash proceeds of $11,100 at $0.02 per share.

During January 2024 the Company issued 185,000 shares of common stock for cash proceeds of $3,700 at $0.02 per share.

During February 2024 the Company issued 930,000 shares of common stock for cash proceeds of $18,600 at $0.02 per share.

As of May 31, 2025 and February 28, 2025, the Company had 6,695,000 and 6,695,000 shares issued and outstanding, respectively.

**NOTE 5 – RELATED PARTY TRANSACTIONS**

In support of the Company's efforts and cash requirements, it may rely on advances from related parties until such time that the Company can support its operations or attains adequate financing through sales of its equity or traditional debt financing. Amounts represent advances or amounts paid in satisfaction of liabilities. The advances were considered temporary in nature and were not formalized by a promissory note.

As of May 31, 2025, the Company's director had advanced the Company $79,188 to cover the Company's operating expenses, of which $6,154 and $20,648 was advanced during the three months ended May 31, 2025 and 2024, respectively. The loan is non-interest bearing, due upon demand and unsecured.

In July 2021, the Company sold 5,000,000 shares of common stock at a price of $0.001 per share to its director.

**NOTE 6 – INTANGIBLE ASSETS**

The Company follows the provisions of ASC 985, Software, which requires that all costs relating to the purchase or internal development and production of software products to be sold, leased or otherwise marketed, be expensed in the period incurred unless the requirements for technological feasibility have been established. The Company amortizes these costs using the straight-line method over the remaining estimated economic life of the product.

During the year ended February 28, 2023, the Company acquired application code for $17,820 and song database for $17,000. In February 2024, the Company sold its database for $15,000. In August 2024, the Company acquired sound fingerprints database for $16,000. In February 2025, the Company acquired song database for $14,000. In May 2025, the Company acquired AI Mood Matching API Module for $24,000.

During the year ended February 29, 2024, the Company capitalized website development costs for $7,000. During the year ended February 28, 2025, the Company capitalized website development costs for $25,400.

Amortization expense of capitalized software and website development costs was $1,337 and $414 for the three months ended May 31, 2025 and 2024, respectively.

The Company had the following intangible assets as of May 31, 2025 and February 28, 2025:

---

| | | |
|:---|:---|:---|
|  | &nbsp;&nbsp;**As of May 31, 2025** | &nbsp;&nbsp;**As of February 28, 2025** |
| &nbsp;&nbsp;Application Code | $&nbsp;&nbsp;17820 | $&nbsp;&nbsp;17820 |
| &nbsp;&nbsp;AI Mood Matching API Module | &nbsp;&nbsp;24000 | &nbsp;&nbsp;- |
| &nbsp;&nbsp;Song Database | &nbsp;&nbsp;14000 | &nbsp;&nbsp;14000 |
| &nbsp;&nbsp;Sound Fingerprints Database | &nbsp;&nbsp;16000 | &nbsp;&nbsp;16000 |
| &nbsp;&nbsp;Website Development Costs | &nbsp;&nbsp;32400 | &nbsp;&nbsp;32400 |
| &nbsp;&nbsp;Accumulated Amortization | &nbsp;&nbsp;(6454) | &nbsp;&nbsp;(5117) |
| &nbsp;&nbsp;**Intangible Assets, Net** | $&nbsp;&nbsp;**97766** | $&nbsp;&nbsp;**75103** |

---

**NOTE 7 – COMMITMENTS AND CONTINGENCIES**

<u>Contractual Commitments</u>

The Company has entered into no contractual commitments as of May 31, 2025.

<u>Litigation</u>

The Company was not subject to any legal proceedings during the period from January 17, 2019 (Inception) to May 31, 2025 and no legal proceedings are currently pending or threatened to the best of our knowledge.

**NOTE 8 – INCOME TAX PROVISION**

As of May 31, 2025, the Company had net operating loss ("NOL") carry–forwards for Federal income tax purposes of $65,026 that may be offset against future taxable income through 2040. No tax benefit has been recorded with respect to these net operating loss carry-forwards in the accompanying financial statements as the management of the Company believes that the realization of the Company's net deferred tax assets of approximately $13,655 was not considered more likely than not and accordingly, the potential tax benefits of the net loss carry-forwards are offset by the full valuation allowance.

Deferred tax assets consist primarily of the tax effect of NOL carry-forwards which was used to offset tax payable from prior year's operations. The Company has provided a full valuation allowance on the deferred tax assets because of the uncertainty regarding its realization. The current valuation of tax allowance is not applicable as of May 31, 2025.

Components of deferred tax assets are as follows:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  |  | <br>**Three Months Ended May 31, 2025** |  | **Year Ended February 28, 2025** |
| Net Deferred Tax Asset Non-Current: |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Net Operating Loss Carry-Forward |  | $65026 |  | $33500 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Effective tax rate | x | 21% | x | 21% |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Expected Income Tax Benefit from NOL Carry-Forward |  | 13655 |  | 7035 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Less: Valuation Allowance |  | (13655) |  | (7035) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Deferred Tax Asset, Net of Valuation Allowance** |  | $**-** |  | $**-** |

---

The actual tax benefit at the expected rate of 21% differs from the expected tax benefit for the three months ended May 31, 2025 and the year ended February 28, 2025 as follows:

---

| | | |
|:---|:---|:---|
|  | &nbsp;&nbsp;**Three Months Ended**<br> **May 31, 2025** | &nbsp;&nbsp;**Year Ended**<br> **February 28, 2025** |
| &nbsp;&nbsp;&nbsp;&nbsp;Computed "expected" tax expense (benefit) | $&nbsp;&nbsp;(6620) | $&nbsp;&nbsp;(4758) |
| &nbsp;&nbsp;&nbsp;&nbsp;Change in valuation allowance | $&nbsp;&nbsp;6620 | $&nbsp;&nbsp;4758 |
| &nbsp;&nbsp;&nbsp;&nbsp;**Actual tax expense (benefit)** | $&nbsp;&nbsp;**-** | $&nbsp;&nbsp;**-** |

---

**NOTE 9 – SUBSEQUENT EVENTS**

The Company has evaluated subsequent events from May 31, 2025 to the date the financial statements were issued and has determined that there are no items to disclose other than as described below.

On June 27, 2025, Rassul Sadukbayev, director of Alixo-Yolloo Corporation, who is the owner of 5,000,000 restricted shares representing 74.68% of the Company's outstanding share capital, voluntarily decided to cancel 3,000,000 of his restricted shares. The cancellation was made without any compensation or consideration, and in the best interest of the Company. This action resulted in a material change to the Company's capital structure and a reduction in total outstanding shares, impacting the Company's reported shareholder equity and ownership distribution. The cancellation is effective as of June 27, 2025.

As a result of this cancellation:

· The total number of outstanding shares of the Company was reduced from 6,695,000 shares to 3,695,000 shares.

· Mr. Sadukbayev's ownership was reduced from 5,000,000 shares (74.68%) to 2,000,000 shares (54.13%).

On July 7, 2025 the Board of Directors of Alixo-Yolloo Corporation accepted the resignation of Roman Zhezhel from his position as Secretary of the Company, effective immediately. Mr. Zhezhel did not resign due to any disagreement with the Company on any matter relating to its operations, policies, or practices. Mr. Zhezhel continues to serve as the Company's President, Director, Treasurer, Principal Executive, Financial and Accounting Officer.

On July 7, 2025, the Board of Directors appointed Anastasiia Zadorozhna as Secretary of the Company, effective immediately.

---

| | |
|:---|:---|
| &nbsp;&nbsp;<br>**Item 2.** | &nbsp;&nbsp;**Management' Discussion and Analysis of Financial Condition and Results of Operations.** |

---

**DESCRIPTION OF BUSINESS**

**General**

Established in Nevada in 2019, Alixo-Yolloo Corporation specializes in providing music-recognition services through its mobile application called 'Alixo.' The application allows users to identify music tracks based on short samples recorded via their device's microphone. Alixo app is available for download on Google Play. A mobile application designed to help users identify music tracks based on short samples recorded via their device's microphone. The application utilizes advanced algorithms for music recognition, enabling users to quickly and easily discover new music. The app's functionality includes basic identification of music tracks, without involving reproduction or distribution of copyrighted material. On August 30, 2024, the company entered into the Database Acquisition Agreement for the purchase of the Proprietary Database, which employs advanced neural network technology to efficiently match recorded audio against a vast library of 50 million tracks.

Furthermore, Alixo-Yolloo Corporation offers an API rental service through its website for music recognition and listening applications. This service allows other applications to integrate music recognition functionality using the same neural network database employed by the Alixo app. API plans can be accessed through the website: https://alixo-yolloo.com/.

**Corporate Organization**

Alixo-Yolloo Corporation was incorporated under the laws of the State of Nevada, U.S. on January 17, 2019. Our Operational Office and Directors Location is maintained at: Business Center Sunkar, Building 47B, Aktau, 130002 Kazakhstan and we can be reached via phone at +1-252-34-66-180.

**Competitive strengths** 

We believe that the following strengths contribute to our success and differentiate us from our competitors:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Our innovative software, including the use of audio imprint with 2D spectrogram, sets us apart from our competitors. This technology allows for fast and accurate music recognition, providing users with an efficient and user-friendly experience.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Our mobile application and API rental service provide a unique and comprehensive solution for music recognition and listening, making it easier for users to expand their media library and enjoy their favorite tracks with ease.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Our user-friendly interface, intuitive design, and efficient functionality make our mobile application and API rental service easy to use, ensuring a positive user experience.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Our commitment to data privacy and security sets us apart from competitors, as we employ robust security protocols to protect user information and maintain user trust.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Our competitive pricing for our API rental service, along with our revenue-sharing model with application developers, offers affordable and accessible solutions to a wide range of customers.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Our management is committed to constantly improving and evolving our technology to meet the changing needs of our users and to stay ahead of the competition.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· In the near future, our upcoming integration of artificial intelligence will enhance our competitive edge, offering personalized track recommendations tailored to users' preferences and search history.

**Growth strategies** 

We intend to grow our business using the following key strategies:

• Further develop Alixo app to include new functions such as creating personal playlists, text search for songs, social function integration (social media), and song search history function.

• Generate revenue through API packages.

• Continuously improve and enhance the user experience of our products and services.

• Explore new markets and business opportunities globally.

• Increase brand awareness and marketing efforts through targeted advertising and partnerships.

• Expand our product offerings through strategic partnerships and acquisitions.

• Permanently monitor and adapt to changes in the industry and market trends.

• Invest in customer service and support to ensure high levels of customer satisfaction and retention.

• Expand our business globally by localizing our application in different languages and adapting it to regional market needs.

**Regulation**

As a company, we understand the importance of complying with all applicable regulations, rules, and directives of governmental authorities and agencies. While we do not anticipate any immediate government approvals or regulations impacting our business, we remain committed to maintaining compliance with all applicable laws and regulations in any jurisdiction where we conduct activities.

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

**Employees**

We are a development stage company and currently have no employees, other than our board of directors, Rassul Sadakbayev, Director, Roman Zhezhel who takes the position of the President, Treasurer and Director, and Anastasiia Zadorozhna, Secretary.

**Government Regulation** 

We will be required to comply with all regulations, rules, and directives of governmental authorities and agencies applicable to our business in any jurisdiction which we would conduct activities. We do not believe that regulation will have a material impact on the way we conduct our business.

**Legal Proceedings**

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

**RESULTS OF OPERATIONS**

**Results of Operations for the three months ended May 31, 2025, compared to May 31, 2024:**

 ****

***Revenues***

For the three months ended May 31, 2025 and 2024, the Company generated total revenue of $11,476 having sold the Application Programming Interface (API) packages provided on its website and $3,972, respectively. The Company's revenue increased by $7,504, or 189%, compared to the prior year, primarily due to an overall increase in business activity and an expanded customer base.

***Operating expenses***

Total expenses for the three months ended May 31, 2025 were $43,002 ($16,284 for the three months ended May 31, 2024) consisting of general and administrative expenses. Expenses increased by $26,718, or 164%, for the three months ended May 31, 2025, primarily driven by professional fees and marketing expenses.

 ****

***Net Losses***

The company recorded a net loss of $31,526 for the three months ended May 31, 2025, and $12,312 for the three months ended May 31, 2024. Despite the increase in revenue, the Company reported a net loss for the three months ended May 31, 2025, as the growth of operating expenses exceeded the growth of revenue.

***Liquidity and Capital Resources***

As of May 31, 2025 we have cash reserves of approximately $16,677 ($13,861 as of February 28, 2025) and our liabilities are $143,569 ($111,064 as of February 28, 2025), comprising $38,821 accounts payable ($27,150 as of February 28, 2025), $25,560 deferred revenue ($10,880 as of February 28, 2025) and $79,188 ($73,034 as of February 28, 2025) owed to Rassul Sadakbayev, our director. The available capital reserves of the Company are not sufficient for the Company to remain operational.

Shareholders' equity (deficit) has decreased from $5,400 as of February 28, 2025 to $(26,126) as of May 31, 2025.

The Company has accumulated a deficit of $65,026 as of February 28, 2025, compared to $33,500 as of February 28, 2025, and further losses are anticipated in the development of its business. Accordingly, there is substantial doubt about the Company's ability to continue as a going concern.

Net cash used in operating activities for the three months ended May 31, 2025, was $20,662 ($4,129 – for the three months ended May 31, 2024). The Company moved from cash outflow to positive cash inflow, indicating an improvement in its ability to generate cash from its core business operations.

Cash flows from investing activities for the three months ended May 31, 2025, was $24,000 ($25,400 - for the three months ended May 31, 2024). The shift in investing activities indicated investment in long-term intangible assets.

Cash flows from financing activities for the three months ended May 31, 2025, was $6,154 ($20,648 - for the three months ended May 31, 2024). Financing activities showed a decrease in cash inflows due to additional funds under a loan agreement with the Director of the Company.

**Off-Balance Sheet Arrangements**

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

**Limited Operating History and Need for Additional Capital**

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

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

---

| | |
|:---|:---|
| &nbsp;&nbsp;**Item 3.** | &nbsp;&nbsp;**Quantitative and Qualitative Disclosures About Market Risk.** |

---

Not Applicable.

---

| | |
|:---|:---|
| &nbsp;&nbsp;**Item 4.** | &nbsp;&nbsp;**Controls and Procedures.** |

---

<u>Evaluation of Disclosure Controls and Procedures</u>

We carried out an evaluation as of May 31, 2025, under the supervision and with the participation of our management, including our principal executive officer and principal financial officer, who are one and the same, of the effectiveness of our disclosure controls and procedures (as defined in Exchange Act Rules 13a–15(f) and 15d–15(e)). Based upon that evaluation, our principal executive officer and principal financial officer concluded that, as of the end of the period covered in this report, our disclosure controls and procedures were not effective to ensure that information required to be disclosed in reports filed under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the required time periods and is accumulated and communicated to our management, including our principal executive officer and principal financial officer, as appropriate to allow timely decisions regarding required disclosure.

<u>Changes in Internal Control over Financial Reporting</u>

There were no changes in our internal control over financial reporting during our most recent quarter that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

**PART II - OTHER INFORMATION**

---

| | |
|:---|:---|
| &nbsp;&nbsp;**Item 1.** | &nbsp;&nbsp;**Legal Proceedings.** |

---

During the period ending May 31, 2025, there were no pending or threatened legal actions against us.

---

| | |
|:---|:---|
| &nbsp;&nbsp;**Item 1A.** | &nbsp;&nbsp;**Risk Factors.** |

---

As a smaller reporting company, we are not required to provide the information required by this Item.

---

| | |
|:---|:---|
| &nbsp;&nbsp;**Item 2.** | &nbsp;&nbsp;**Unregistered Sales of Equity Securities and Use of Proceeds.** |

---

Not Applicable.

---

| | |
|:---|:---|
| &nbsp;&nbsp;**Item 3.** | &nbsp;&nbsp;**Defaults Upon Senior Securities.** |

---

Not Applicable.

---

| | |
|:---|:---|
| &nbsp;&nbsp;**Item 4.** | &nbsp;&nbsp;**Mine Safety Disclosures.** |

---

Not Applicable.

---

| | |
|:---|:---|
| &nbsp;&nbsp;**Item 5.** | &nbsp;&nbsp;**Other Information.** |

---

There is no other information required to be disclosed under this item that has not previously been reported.

---

| | |
|:---|:---|
| &nbsp;&nbsp;**Item 6.** | &nbsp;&nbsp;**Exhibits.** |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;Exhibit No. | Description |
| &nbsp;&nbsp;31.1 | &nbsp;&nbsp;[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) |
| &nbsp;&nbsp;32.1 | &nbsp;&nbsp;[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**

In accordance with the requirements of the Securities Act of 1934, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

---

| | | |
|:---|:---|:---|
|  | **ALIXO-YOLLOO CORPORATION** | **ALIXO-YOLLOO CORPORATION** |
| Date: July 14, 2025 | By: | */s/ Roman Zhezhel* |
|  |  | Name: Roman Zhezhel<br> Title: Chief Executive Officer (Principal Executive Officer) and Chief Financial Officer (Principal Financial and Accounting Officer) |

---

In accordance with the Exchange Act, this report has been signed below by the following persons on behalf of the registrant and in the capacities indicated.

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**Signature** | &nbsp;&nbsp;**Title** | &nbsp;&nbsp;**Date** |
| &nbsp;&nbsp; /s/ Roman Zhezhel<br> Roman Zhezhel | &nbsp;&nbsp; President, Treasurer and Director<br> (Principal Executive, Financial and Accounting Officer) | &nbsp;&nbsp;July 14, 2025 |
| &nbsp;&nbsp; /s/ Rassul Sadukbayev<br> Rassul Sadukbayev | &nbsp;&nbsp;Director | &nbsp;&nbsp;July 14, 2025 |

---

## Exhibit 31.1

**<br> Exhibit 31.1**

**CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER**

**PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002**

I, Roman Zhezhel, certify that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. I have reviewed this quarterly report on Form 10-Q of ALIXO-YOLLOO CORPORATION;

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

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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;&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;&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;&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;&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 the registrant's board of directors (or persons performing the equivalent functions):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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;&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 control over financial reporting.

---

| | | |
|:---|:---|:---|
| Date: July 14, 2025 | By: | */s/ Roman Zhezhel* |
|  |  | Name: Roman Zhezhel<br> Title: President, Treasurer and Director (Principal Executive, Financial and Accounting Officer) |

---

## Exhibit 32.1

**<br> Exhibit 32.1**

**CERTIFICATION PURSUANT TO**

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

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

In connection with the Quarterly Report of ALIXO-YOLLOO CORPORATION (the "Company") on Form 10-Q for the quarter ended May 31, 2025 as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, Roman Zhezhel, Chief Executive Officer and Chief Financial Officer, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. the Report fully complies with the requirements of Section 13(a) 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.

---

| | | |
|:---|:---|:---|
| Date: July 14, 2025 | By: | */s/ Roman Zhezhel* |
|  |  | Name: Roman Zhezhel<br> Title: President, Treasurer and Director (Principal Executive, Financial and Accounting Officer) |

---

This certification accompanies the Report pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by the Sarbanes-Oxley Act of 2002, be deemed filed by the Company for purposes of Section 18 of the Securities Exchange Act of 1934, as amended.