SEC Filing Document

Company: Palermo Technologies Inc.
Ticker: 
CIK: 2101355
Filing Type: S-1
Document Type: S-1
Date Filed: 2026-01-20
Accession Number: 0002097570-26-000005
Exchange: 
SIC Code: 4899
SIC Description: Communications Services, NEC
URL: https://www.sec.gov/Archives/edgar/data/2101355/000209757026000005/pale-20260120_s1.htm

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debt in the past three years; or · we become a “large accelerated filer,” as defined in Exchange Act Rule 12b-2. an emerging growth company we are exempt from Section 404(b) of Sarbanes Oxley. Section 404(a) requires issuers to publish information in their annual reports concerning the scope and adequacy of the internal control structure and procedures for financial reporting. This statement shall also assess the effectiveness of such internal controls and procedures. Section 404(b) requires that the registered accounting firm shall, in the same report, attest to and report on the assessment and the effectiveness of the internal control structure and procedures for financial reporting. an emerging growth company we are also exempt from Section 14A (a) and (b) of the Securities Exchange Act of 1934 which require the shareholder approval of executive compensation and golden parachutes. These exemptions are also available to us as a Smaller Reporting Company.

have elected to use the extended transition period for complying with new or revised accounting standards under Section 102(b)(2) of
the Jobs Act, that allows us to delay the adoption of new or revised accounting standards that have different effective dates for public
and private companies until those standards apply to private companies.  As a result of this election, our financial statements
may not be comparable to companies that comply with public company effective dates.

SELECTED
FINANCIAL INFORMATION

The
following selected financial data should be read in conjunction with our financial statements and the related notes to those statements
included in “FINANCIAL STATEMENTS” and with “MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
RESULTS OF OPERATIONS” appearing elsewhere in this Prospectus.  The selected financial data has been derived from our audited
and unaudited, reviewed financial statements.

Consolidated
Balance Sheet:

Statement
of Operations:

Quarter Ended October 31, 2025 (Unaudited) Year Ended July 31, 2025 (Audited)

Revenues $	0 $	0

Total operating expenses $	16,816 $	829

Net income (loss) $	(16,816	) $	(829	)

Net income (loss) per share $	(0.00	) $	0.00

Balance
Sheet:

Quarter Ended October 31, 2025 (Unaudited) Year Ended December 31, 2021 (Audited)

Cash $	7,468 $	10,000

Total assets $	9,567 $	10,000

Total liabilities $	26,702 $	10,329

Total stockholders’ equity (deficit) $	(17,135	) $	(329	)

have no off-sheet balance arrangements or obligations or other interests that could affect finances or operations.  Other than the
shares offered by this Prospectus, no other source of capital has been identified or sought.

SPECIAL
NOTE ABOUT FORWARD-LOOKING STATEMENTS

have made some statements in this Prospectus, including some under “RISK FACTORS,” “MANAGEMENT’S DISCUSSION AND
ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS,” “DESCRIPTION OF BUSINESS” and elsewhere, which constitute
forward-looking statements.  These statements may discuss our future expectations or contain projections of our results of operations
or financial condition or expected benefits to us resulting from acquisitions or transactions and involve known and unknown risks, uncertainties
and other factors that may cause our actual results, levels of activity, performance or achievements to be materially different from
any results, levels of activity, performance or achievements expressed or implied by any forward-looking statements.  These factors
include, among other things, those listed under “RISK FACTORS” and elsewhere in this Prospectus.  In some cases, forward-looking
statements can be identified by terminology such as “may,” “should,” “could,” “expects,”
“intends,” “plans,” “anticipates,” “believes,” “estimates,” “predicts,”
“potential” or “continue” or the negative of these terms or other comparable terminology.  Although we believe
that the expectations reflected in forward-looking statements are reasonable, we cannot guarantee future results, levels of activity,
performance or achievements.

RISK
FACTORS

investment in our Common Stock is a risky investment.  In addition to the other information contained in this Prospectus, prospective
investors should carefully consider the following risk factors before purchasing shares of our Common Stock offered hereby.  We
believe that we have included all material risks.

Risks
Relating to the Early Stage of our Company

are at a very early operational stage and our success is subject to the substantial risks inherent in the establishment of a new business
venture.

The
implementation of our business strategy is in a very early stage.  Our business and operations should be considered to be in a very
early stage and subject to all of the risks inherent in the establishment of a new business venture.  Accordingly, our intended
business and operations may not prove to be successful in the near future, if at all.  Any future success that we might enjoy will
depend upon many factors, several of which may be beyond our control, or which cannot be predicted at this time, and which could have
a material adverse effect upon our financial condition, business prospects and operations and the value of an investment in our company.

are a development stage company, have generated no revenues since inception and lack an operating history.  An investment in the
shares offered herein is highly risky and could result in a complete loss of your investment if we are unsuccessful in our business plans.

Our
Company was incorporated on July 2, 2025.  We have not generated revenues and have experienced net losses from our operations to
date.  As of October31, 2025, we had an accumulated a deficit of $17,135.  Other than research of our concept, we have no operating
history upon which an evaluation of our future prospects can be made.  Such prospects must be considered in light of the substantial
risks, expenses and difficulties encountered by new entrants into the highly competitive software infrastructure market.  Our ability
to achieve and maintain profitability and positive cash flow is highly dependent upon a number of factors, including our ability to raise
additional capital.

Based
upon current plans, we expect to incur operating losses in future periods as we incur expenses associated with the development and potential
expansion of our business.  Furthermore, we cannot guarantee that we will be successful in realizing revenues or in achieving or
sustaining positive cash flow at any time in the future.  Any such failure could result in the possible closure of our operations
or force us to seek additional capital through loans or additional sales of our equity securities to continue business operations, which
would dilute the value of any shares you purchase in this offering.  There are no assurances that the Company will be able to raise
any additional capital.

Our
auditors have expressed substantial doubt about our ability to continue as a going concern.

cannot offer any assurance as to our future financial results.  Also, we cannot provide any assurances that we will be able to secure
additional funding from public or private offerings on terms acceptable to us, or at all, if and when needed.  Our inability to
achieve profitability from our current operating plans or to raise capital to cover any potential shortfall would have a material adverse
effect on our ability to meet our obligations as they become due.  If we are not able to secure additional funding if and when needed,
we would be forced to curtail our operations or take other action in order to continue to operate.  These and other factors raise
substantial doubt by our auditors about our ability to continue as a going concern.  If we are unable to meet our obligations and
are forced to curtail or cease our business operations, you could suffer a complete loss of any investment you make in our securities.
In the auditors’ opinion, our financial statements as of and for the period ended July 31, 2025 indicate that there is substantial
doubt about our ability to continue as a going concern.

have suffered operating losses since inception and we may not be able to achieve profitability.

is possible that we will never be able to sustain or develop the revenue levels necessary to attain profitability.

may have difficulty raising additional capital, which could deprive us of necessary resources.

expect to continue to devote significant capital resources to Company research and development.  In order to support the initiatives
envisioned in our business plan, we will need to raise additional funds through public or private debt or equity financing, collaborative
relationships or other arrangements.  Our ability to raise additional financing depends on many factors beyond our control, including
the state of capital markets and the market price of our common stock.  Because our common stock is not listed on a major stock
market, many investors may not be willing or allowed to purchase it or may demand steep discounts.  Sufficient additional financing
may not be available to us or may be available only on terms that would result in further dilution to the current owners of our common
stock.

expect to raise additional capital during 2025 but we do not have any firm commitments.  If we are unsuccessful in raising additional
capital, or the terms of raising such capital are unacceptable, we may have to modify our business plan and/or significantly curtail
our planned activities and other operations.