EDGAR 10-K Filing

Company CIK: 1999261
Filing Year: 2025
Filename: 1999261_10-K_2025_0001999261-25-000019.json

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ITEM 1. BUSINESS
ITEM 1. BUSINESS
Business Overview
Unless the context otherwise requires, throughout this Annual Report on Form 10-K, the words “StageWise Strategies,” “we,” “us,” or the “Company” refer to StageWise Strategies Corp. (as applicable).
We are committed to providing Search Engine Optimization (“SEO”) solutions to emerging entrepreneurs. Our platform provides a keyword research tool to identify and select keywords relevant to a business or website. Through keyword analysis and website optimization, we boost search engine rankings, driving more organic traffic and expanding product and service reach.
Our service is designed to provide entrepreneurs with an enhanced approach to website promotion. We offer 15 complimentary queries, for a firsthand experience. We present three monthly subscription plans: Basic, Standard, and Premium, each with expanding functionality and request allowances. These subscriptions enable clients to elevate their website promotion efforts to align with their specific needs and ambitions.
Our subscription-based API tool is tailored to provide a significantly expanded quota of queries. This enhancement elevates the quality of business development strategies, delivering advantages for entrepreneurs managing multiple concurrent projects. Users have the capability to export the acquired keywords, facilitating their utilization in content creation, search engine optimization, contextual advertising, or any other relevant applications.
Access to our service is facilitated through the website, which offers extensive information on our services, pricing structures, and a dedicated contact option for plan selection.
Our platform allows entrepreneurs to maintain a comprehensive focus on all their projects, regardless of their stage, whether they are startups or well-established businesses. With the assistance of our platform's tips and guidance, entrepreneurs can systematically promote each project, ensuring a high-quality approach every step of the way.
Business Model
Our business model is designed to serve emerging entrepreneurs by offering SEO solutions that prioritize boosting online presence through keyword analysis and website optimization. We empower our clients to attract more organic traffic and expand their product and service reach. Our revenue generation plan includes subscription-based models, comprising Basic, Standard, and Premium tiers, each offering expanded functionality and request allowances. Entrepreneurs managing multiple projects can benefit from our subscription-based API tool, which provides a significantly increased quota of queries, enabling them to elevate the quality of their business development strategies. Additionally, we offer a keyword research tool, allowing users to access 15 keywords and a comprehensive business description with a single request. This tool serves entrepreneurs, particularly those managing multiple projects, by facilitating tasks such as content creation, search engine optimization, contextual advertising, and can be accessed through our website. Our channels of engagement primarily involve online access to our website, where clients can select subscription plans and download our program to access and make use of our services.
Our Competitive Strengths:
Keyword Analysis and Optimization: We specialize in identifying and utilizing relevant keywords to optimize websites for improved search engine performance.
Strategic Online Promotion: Our service delivers a methodical approach to online promotion, recognizing the significance of a robust online presence for entrepreneurial success.
Complimentary Queries: We provide a complimentary allocation of 15 queries, allowing users to sample our service by uncovering valuable keywords and receiving guidance within this limit.
Subscription Plans: We present three subscription tiers - Basic, Standard, and Premium - each offering progressively advanced functionality and query allowances to cater to varying client needs.
Expanding Database: Our service features an expanding database containing comprehensive information on business promotion and diverse project execution scenarios, aiding informed decision-making.
API Tool: For users handling multiple projects concurrently, our subscription-based API tool offers an expanded query quota, enabling advanced business development strategies and keyword export for various applications.
User-Friendly Platform: Our service is easily accessible through our website, where users can find detailed information on services, pricing plans, and an intuitive interface for plan selection.
Holistic Project Management: Entrepreneurs, whether startups or established businesses, can benefit from our platform's guidance and tools for systematic project promotion.
Effect of General Economic Conditions on our Business
The state of the general economy significantly affects our SEO business. During economic recoveries and stable periods, entrepreneurs are more willing to invest in enhancing their online presence. A strong economy makes it easier for them to justify this investment, resulting in increased demand for our SEO services. In contrast, economic downturns may lead to reduced demand as businesses tighten their budgets. Therefore, the economic environment plays a pivotal role in determining the demand for our services.
Regulation
Our activities are subject to a number of federal, state, and international laws and regulations governing online platforms and mobile devices. These laws cover areas such as privacy, user data protection (including the collection of data from minors), online and mobile content, advertising, marketing activities, and anti-corruption measures.
We recognize the dynamic nature of the regulatory environment in the online platform and mobile device sector and are committed to fully complying with all applicable laws and regulations governing our industry.
Employees
As of the date of this report, the Company has no employees other than its executive officers. The Board of Directors consists of two members, Victor Balan and Marcelo Ramon Alarcon Martinez. Victor Balan serves as President, Secretary, Treasurer and Chief Executive Officer.
None of the Company’s directors or executive officers is party to an employment agreement with the Company.
Corporate organization
StageWise Strategies is a Nevada corporation organized in 2023 with its principal office located at Friedrichstr. 114A, 10117, Berlin, Germany. Our telephone number is (413) 307-6199.

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ITEM 1A. RISK FACTORS
ITEM 1A. Risk Factors
As a Smaller Reporting Company, the company is not required to include the disclosure under this Item 1A. Risk Factors. Despite the fact that we are not required to provide risk factors, we consider the following factors to be risks to our continued growth and development:
· The company faces high risks due to the rapidly evolving market and competition.
· Market Acceptance: Failure to achieve broad market acceptance and adoption of solutions across various environments, which is essential for generating revenue.
· Competition: Difficulty in effectively addressing competition from emerging technologies and alternative solutions.
· Capital Shortfall: The uncertainty and potentially high cost of obtaining the necessary additional capital required to implement the business plan.
· Operational Challenges. The business structure introduces difficulty in forecasting revenue.
· Unpredictable Sales Cycles: The long and unpredictable evaluation/sales cycles inherent in the business make it challenging to forecast operational outcomes and the timing of revenue recognition, especially when economic downturns impact customers.
· Our capacity to engage in significant research and development endeavors is constrained due to our financial limitations, potentially obstructing our future growth potential.
StageWise Strategies operates in a dynamic and rapidly evolving market, and we cannot guarantee the sustained success of our business or the execution of our business plan.
Our strategic approach and solutions are part of a continuously evolving landscape, and the markets in which we operate, specifically in the Online Marketing or Digital Advertising industry, are subject to rapid change. Consequently, we must assess our prospects in light of the challenges, costs, and complexities frequently encountered by emerging companies in such swiftly evolving markets.

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ITEM 1B. UNRESOLVED STAFF COMMENTS
ITEM 1B. Unresolved Staff Comments
Not applicable to smaller reporting companies.

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ITEM 2. PROPERTIES
ITEM 2. Properties
Our current office space is located at Friedrichstr. 114A, 10117, Berlin, Germany. The space is adequate for our needs.

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ITEM 3. LEGAL PROCEEDINGS
ITEM 3. Legal Proceedings
We know of no legal proceedings to which we are a party or to which any of our property is the subject which are pending, threatened or contemplated or any unsatisfied judgments against us.

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ITEM 4. MINE SAFETY DISCLOSURE
ITEM 4. Mine Safety Disclosures
Not applicable.
PART II

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ITEM 5. MARKET FOR REGISTRANT'S COMMON EQUITY
ITEM 5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities
Our common stock is not currently traded on any exchange. We cannot assure that any market for the shares will develop or be sustained. We have not paid any dividends on our common stock and do not anticipate paying cash dividends in the foreseeable future. We intend to retain any earnings to finance the growth of our business. We cannot assure you that we will ever pay cash dividends.
Whether we pay cash dividends in the future will be at the discretion of our Board of Directors and will depend upon our financial condition, results of operations, capital requirements and any other factors that the Board of Directors decides are relevant. See Management’s Discussion and Analysis of Financial Condition and Results of Operations.
As of September 30, 2025, the company has 5,044,334 shares of common stock issued and outstanding held by company’s shareholders.

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ITEM 6. SELECTED FINANCIAL DATA
ITEM 6. Reserved
Not applicable to smaller reporting companies.

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ITEM 7. MANAGEMENT'S DISCUSSION AND ANALYSIS
ITEM 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations
The following discussion of our financial condition and results of operations should be read in conjunction with (i) our audited financial statement as of September 30, 2025, that appear elsewhere in this filing. This filing contains certain forward-looking statements and our future operating results could differ materially from those discussed herein. Such forward-looking statements involve known and unknown risks, uncertainties and other factors which may cause our actual results, performance or achievements to be materially different from any future results, performance or achievements expressed or implied by such forward- looking statements. Given these uncertainties, readers are cautioned not to place undue reliance on such forward-looking statements. We disclaim any obligation to update any such factors or to announce publicly the results of any revisions of the forward -looking statements contained herein to reflect future events or developments.
In General
StageWise Strategies Corp. (“Company”) was incorporated on July 03, 2023 under the laws of Nevada. We specialize in delivering comprehensive search engine optimization (SEO) services aimed at increasing online visibility and improving organic search performance for businesses across a wide range of industries. By utilizing advanced data analytics and proprietary algorithms, we offer tailored keyword research and implementation strategies to effectively promote clients' products and services in the digital marketplace.
Our service offers an intelligent approach to website promotion, emphasizing a strong online presence for entrepreneurs. Our aim is to provide accessible tools for success, including trials for users to explore the service benefits. We present three monthly subscription plans: Basic, Standard, and Premium, each with expanding functionality and request allowances.
Results of Operations
Fiscal year ended September 30, 2025 compared to fiscal year ended September 30, 2024
During the years ended September 30, 2025 and 2024 we have generated $95,409 and $9,007 in revenues, respectively.
Our net loss for the fiscal year ended September 30, 2025 was $74,758 compared to a net loss of $30,616 during the fiscal year ended September 30, 2024.
Operating expenses incurred were $170,170 during fiscal year ended September 30, 2025 compared to $39,630 during fiscal year ended September 30, 2024.
Liquidity and Capital Resources
Fiscal year ended September 30, 2025 and 2024
As of September 30, 2025, our total assets were $164,867 consisting of $4,573 current assets, $8,078 other assets and $152,216 intangible assets. As of September 30, 2024 our total assets were $115,744 consisting of $11,343 cash and $104,401 intangible assets.
Operating Activities
For the years ended September 30, 2025 and 2024, net cash used in operating activities was $48,500 and $12,217, respectively.
Investing Activities
For the years ended September 30, 2025 and 2024, net cash used in investing activities was $82,450 and $88,900, respectively.
Financing Activities
For the years ended September 30, 2025 and 2024, net cash provided by financing activities was $124,180 and $111,850, respectively from director’s loan and capital stock.
Off-Balance Sheet Arrangements
We do not have any 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 that are material to investors.
Critical Accounting Policies
Our financial statements and accompanying notes have been prepared in accordance with United States generally accepted accounting principles applied on a consistent basis. The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods.
We regularly evaluate the accounting policies and estimates that we use to prepare our financial statements. In general, management’s estimates are based on historical experience, on information from third party professionals, and on various other assumptions that are believed to be reasonable under the facts and circumstances. Actual results could differ from those estimates made by management.

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ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
ITEM 7A. Quantitative and Qualitative Disclosures About Market Risk
Not applicable to smaller reporting companies.

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ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA
ITEM 8. Financial Statements and Supplementary Data
The Company’s Financial Statements required by Item 8, together with the reports thereon of the Independent Registered Public Accounting Firm are set forth on pages 17 through 28 of this report and are incorporated by reference in this Item 8.

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ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS
ITEM 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure
We have had no changes in or disagreements with our independent registered public accountant.

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ITEM 9A. CONTROLS AND PROCEDURES
ITEM 9A. Controls and Procedures
The company 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 assessment was conducted with the participation of our principal executive and principal financial officer of the effectiveness of the design and operation of our disclosure controls and procedures as of September 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.
Management’s Report on Internal Control over Financial Reporting
Management is responsible for establishing and maintaining adequate internal control over financial reporting (ICFR), defined as a process to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements in accordance with US GAAP.
We acknowledge that inherent limitations exist in any control system. Under the guidance of the Chief Executive Officer and Chief Financial Officer, the Company evaluated the effectiveness of its ICFR as of September 30, 2025, using the criteria established in “Internal Control - Integrated Framework” issued by the Committee of Sponsoring Organizations of the Treadway Commission ("COSO - 2013").
A material weakness is a deficiency, or combination of deficiencies, that introduces a reasonable possibility that a material misstatement of the financial statements could occur and not be prevented or detected on a timely basis.
Based on our assessment as of September 30, 2025, the following control deficiencies collectively constitute material weaknesses:
1) Ineffective Control Environment and Inadequate Documentation
Due to the Company's size and structure, the control environment lacks necessary formality. This affects multiple components of the COSO framework, including insufficient control activities, the absence of a formal risk assessment process, and inadequate monitoring controls.
Remediation Plan: Establish a process for documenting all business processes to strengthen the control environment.
2) Resource Constraints and Lack of Segregation of Duties
The company has only two employees, which hinders effective segregation of duties and independent audits. Furthermore, we recognize the need to attract additional staff with greater knowledge and experience in US GAAP and SEC reporting. The Board of Directors, which serves as the Audit Committee, currently lacks a member independent of management.
3) Deficiency in General Information Technology Controls.
The Company lacks formal, documented General Information Technology Controls essential for data integrity and availability. This includes the absence of procedures for regular, automated, off-site data backups and robust IT security controls to prevent unauthorized changes to financial data.
Remediation Plan: We are committed to implementing a formal IT control structure in 2026, which includes:
-Adopting an automated, cloud-based data backup solution with a defined retention schedule.
-Enhancing system security through more granular access restrictions, mandatory user authentication, and detailed change tracking/logging.
The identified control deficiencies result in a reasonable possibility that a material misstatement of the financial statements will not be prevented or detected on a timely basis.
Consequently, management has concluded that the Company did not maintain effective internal control over financial reporting as of September 30, 2025, based on the COSO criteria.
Despite these material weaknesses, management confirms that the Company’s financial statements included in this filing are fairly presented, in all material respects, the financial position, results of operations, and cash flows of the Company as of the dates and for the periods presented, in conformity with US GAAP.
Changes in Internal Controls over Financial Reporting
There has been no change in our internal control over financial reporting occurred during the year ended September 30, 2025, that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

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ITEM 9B. OTHER INFORMATION
ITEM 9B. Other Information
None.

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ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE
ITEM 10. Directors, Executive Officers and Corporate Governance
Name Age Position
Victor Balan Director, President, Secretary, Treasurer and Chief Executive Officer
Marcelo Ramon Alarcon Martinez Director
Victor Balan, Director, President, Secretary, Treasurer and Chief Executive Officer
Mr. Balan has served as the company's acting director since July 3, 2023. He assumed the position of company president on November 22, 2024. Mr. Balan graduated from the Odessa National Maritime University and in 2018, he moved to the automotive industry as a senior sales manager at NNauto. In 2019, he continued his education by completing courses in digital marketing and web development. Since then, Mr. Balan has worked as a self-employed professional in front-end and back-end development, creating websites for technology products and gadgets.
Marcelo Ramon Alarcon Martinez, Director
Mr. Alarcon Martinez has served as the company's acting director since November 21, 2024. Mr. Alarcon Martinez holds a Master’s degree in Electromechanical Engineering with a focus on Electronics from Universidad Catolica - Campus Alto Parana, Paraguay. During his studies, Mr. Alarcon Martinez worked as a Junior Engineer at CIE S.A., assisting with integrating electrical systems into commercial and industrial projects. From 2017 to 2021, Mr. Alarcon Martinez worked as an SEO Specialist at Tigo Paraguay, one of the leading telecommunications and digital services providers in the country. From 2021 to 2024, Mr. Alarcon Martinez held the position of Digital Marketing Director at Clever Global, based in Madrid, Spain, a company providing technological and outsourcing services specializing in the control process.

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ITEM 11. EXECUTIVE COMPENSATION
ITEM 11. Executive Compensation
Summary Compensation Table
Name and
Principal
Position
Period
Salary
($)
Bonus
($)
Stock
Awards
($)
Option
Awards
($)
Non-Equity
Incentive Plan
Compensation ($)
All Other
Compensation
($)
Total
($)
Victor Balan (Director, President, Secretary, Treasurer and Chief Executive Officer) Since inception July 3, 2023 till September 30, 2025
Marcelo Ramon Alarcon Martinez (Director) Since November 21, 2024 till September 30, 2025 -0- -0- -0-
There are no current employment agreements between the company and its Officers.
Mr. Balan currently devotes restricted amount of time to our operations. They have agreed to work with no remuneration until such time as the company receives sufficient revenues necessary to provide management salaries. At this time, we cannot accurately estimate when sufficient revenues will occur to implement this compensation, or what the amount of the compensation will be.

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ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS
ITEM 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters
The following table sets forth, as of September 30, 2025, certain information with respect to the beneficial ownership of shares of our Common Stock by: (i) each person known to us to be the beneficial owner of more than five percent (5%) of our outstanding shares of Common Stock, (ii) each director or nominee for director of our company, (iii) each of the executives, and (iv) our directors and executive officers as a group. Unless otherwise indicated, the address of each shareholder is c/o our company at our principal office address:
Beneficial Owner Address Number of Shares Owned Percent of Class
Victor Balan Pechhuttenstrasse 6, Schifferstadt 67105, Germany 2,000,000 39.65%
Yuliia Zaporozhan
Keselstrasse 65, Kempten 87435, Germany 2,000,000 39.65%
(*) Beneficial ownership is determined in accordance with the rules of the SEC which generally attribute beneficial ownership of securities to persons who possess sole or shared voting power and/or investment power with respect to those securities.
Unless otherwise indicated, voting and investment power are exercised solely by the person named above or shared with members of such person’s household. This includes any shares such person has the right to acquire within 60 days.
(**) Percent of class is calculated on the basis of the number of fully diluted shares outstanding on September 30, 2025 - 5,044,334.

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ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS
ITEM 13. Certain Relationships and Related Transactions, and Director Independence
Certain Relationships and Related Transactions
It is our practice and policy to comply with all applicable laws, rules and regulations regarding related person transactions, including the Sarbanes-Oxley Act of 2002. A related person is an
executive officer, director or more than 5% stockholder of StageWise Strategies Corp., including any immediate family members, and any entity owned or controlled by such persons. Our Board of Directors (excluding any interested director) is charged with reviewing and approving all related-person transactions, and a special committee of our Board of Directors is established to negotiate the terms of such transactions. In considering related-person transactions, our Board of Directors considers all relevant available facts and circumstances.
Related Party Transactions
On November 25, 2024, the Company entered into a Loan Agreement with Victor Balan, who serves as the CompanyÕs President, Director, Treasurer and Secretary, and CEO. Under this agreement, Mr. Balan agreed to provide the Company with a non-interest-bearing, fully secured loan in the amount of $200,000. This loan replaced the debt previously assigned to him by the former officer and director of the Company. The loan agreement was amended, resulting in an increase in the principal amount on April 01, 2025 increased the facility amount to its current value of $350,000. Loan is for working capital purposes and is interest-free, and has no fixed payment terms other than the maturity date of March 31, 2030. As of September 30, 2025, the outstanding balance owed by the Company to Viktor Balan under the amended loan agreement was $218,700.

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ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES
ITEM 14. Principal Accountant Fees and Services
Fees billed to our company for the years ended September 30, 2025 and 2024 for professional services rendered amounted to $23,000 and $17,000.
The following table sets forth the fees billed to our company for the years ended September 30, 2025 and 2024 for professional services rendered.
Audit Fees $ 23,000 $ 17,000
Audit Related Fees
-
-
Tax Fees
-
-
All Other Fees
-
-
Total $ 23,000 $ 17,000
PART IV

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ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES
ITEM 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES
(a)The following documents are filed as part of this Form 10-K:
(1) Financial Statements:
Report of Independent Registered Public Accounting Firm
Balance Sheets as of September 30, 2025 and 2024
Statements of Operations for the year ended September 30, 2025 and 2024
Statements of Changes in Stockholders’ Deficit ended September 30, 2025 and 2024
Statements of Cash Flows for the year ended September 30, 2025 and 2024
Notes to Financial Statements
23 - 28
(2) Financial Statement Schedules:
None.
(3) Exhibits
# Insider Trading Policy
# 31.1 Certification of the Chief Executive Officer pursuant to Section 302 of Sarbanes-Oxley Act of 2002.
# 31.2 Certification of the Chief Financial Officer pursuant to Section 302 of Sarbanes-Oxley Act of 2002.