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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from the sale of the Shares are estimated to be approximately $325,000 if the entire Offering is sold, of which there can be no assurance. The net proceeds of this Offering will be used for working capital, product development, marketing, and manufacturing. of Offering Sold 50% of Offering Sold 75% of Offering Sold 100% of Offering Sold Proceeds from this Offering $ 62,500 $ 150,000 $ 237,500 $ 325,000 Application of Proceeds Working Capital (1) $ 7500 $ 15,000 $ 22,500 $ 30,000 Product Development Software Design $ 10,000 $ 60,000 $ 80,000 $ 120,000 Software Development and Research $ 10,000 $ 20,000 $ 30,000 $ 40,000 Software Testing/Validation $ 10,000 $ 20,000 $ 30,000 $ 40,000 Total Product Development Expenses $ 37,500 $ 105,000 $ 162,500 $ 230,000 Marketing (3) Company Website $ 5,000 $ 7,500 $ 12,500 $ 15,000 Communications $ 5,000 $ 7,500 $ 12,500 $ 15,000

Trade Shows 5,000 7,500 12,500 $	15,000

Strategic Marketing 5,000 7,500 12,500 $	15,000

Total Marketing Expenses $	20,000 $	30,000 $	50,000 $	60,000

Manufacturing (4) 5,000 $	15,000 $	25,000 $	35,000

Total $	62,500 $	150,000 $	237,500 $	325,000

(1)  Includes
general and administrative expenses, as well as costs associated with our becoming a reporting company under the Securities Act of 1933,
as amended, and costs associated with having out Common Stock approved for trading. The working capital is the first expense to
be prioritized.

(2) These
funds will be used for product development cycle including the product design, prototype and testing. See “Description of Business.” We
will prioritize the product development before investing in manufacturing.

(3) Marketing
will include the company website, communications and other marketing methods including social media and influencer. This is our third
priority, for further details, please see “Description of Business.”

(4) The funds
allocated to manufacturing include the selection of our manufacturing facility, materials and our last priority after all other applications
of proceeds, will be investing to manufacture inventory.

None
of the proposed allocations set forth in the foregoing table is a firm commitment by us.  Projected expenditures are estimations
or approximations only.  Actual expenditures will differ from projected expenditures if:

(1) less than the maximum offering is sold;

(2) more funds than estimated are required to accomplish the objectives set by management in a particular area;

(3) a particular objective
can be obtained with less funding than anticipated; or

(4) the objectives set by management are determined to be unobtainable.

To the extent that the proposed objectives cannot be achieved for the scheduled amounts, management may draw supplemental amounts from
other categories of estimated expenses (if available), from operating revenues (if any) or from additional financing, the availability
of which cannot be assured.  Any amounts not expended for scheduled purposes will be reallocated for general corporate purposes.
In the event we are not successful in selling all of the Units offered herein, the amount allocated in the above table will be reduced
proportionately to the amount of proceeds actually received.

The
foregoing table does not give effect to any additional funds that may be advanced by any officers, directors or shareholders of the Company,
if any.  There is no commitment from any officer, director or shareholder to advance any additional funds.

None
of the proceeds from the offering will be used to pay promissory notes owed to our CEO.  Such promissory notes are interest free
and are not due until December 31, 2025.  In addition, our CEO has represented that he intends to renew all of the promissory notes
until the Company is in a financial position to repay such promissory notes.

Management
believes that the proceeds of this offering will satisfy our net capital and cash requirements for at least 12 months following the completion
of this offering, provided that all of the Shares offered herein are sold.  In addition the amount raised from the offering should
be sufficient to cover the cost of product development.  It is estimated that product development including design prototyping and
testing will be $143,000 if 100% of the offering is sold.  Even if all the Shares are sold, it is anticipated they may need to obtain
additional financing, either debt or equity, in order to fully implement our business plan described herein.  We do not have existing
arrangements to raise additional capital through bank loans or otherwise should it be needed.  There can be no assurance that any
additional funds could be secured on terms favorable to us, or that they could be secured at all.

DETERMINATION OF OFFERING PRICE

The
offering price of the Shares has been determined arbitrarily by us.  The price does not bear any relationship to our assets, book
value, earnings, or other established criteria for valuing a privately held company.  In determining the number of shares to be
offered and the offering price, we took into consideration our capital structure and the amount of money we would need to implement our
business plans.  Accordingly, the offering price should not be considered an indication of the actual value of our securities.

DILUTION

The price of
our offering of 3,500,000 shares is fixed at $0.10 per share. This price is significantly higher than the $0.0001 price per share
value for the issuance of the 5,000,000 shares of common stock to our founder for services provided to us.

Dilution represents
the difference between the offering price and the net tangible book value per share immediately after completion of this offering.  Net
tangible book value is the amount that results from subtracting total liabilities and intangible assets from total assets.  Dilution
arises mainly as a result of our arbitrary determination of the offering price of the shares being offered.  Dilution of the value
of the shares you purchase is also a result of the lower book value of the shares held by our existing stockholders.  The following
tables compare the differences of your investment in our shares with the investment of our existing stockholders.

As of July 31,
2025, the net tangible book value of our shares of common stock was $(4,732) or approximately $(0.0005) per share based upon 5,000,000
shares outstanding.

Purchasers
of Shares in this Offering if 100% of Shares Sold

Price per share $	0.10

Dilution per share $	0.0589

Net tangible book value per share after offering $	0.0411

Capital contributions $	350,000

Percentage of capital contributions 70	%

Number of shares after offering held by public investors 3,500,000

Percentage of ownership after offering 41	%

Purchasers of Shares in this Offering if 75% of Shares Sold

Price per share $	0.10

Net tangible book value per share before offering $	(0.0001	)

Potential gain to existing shareholders $	170,000

Net tangible book value per share after offering $	0.034

Increase to present stockholders in net tangible book value per share after offering $	0.034

Capital contributions $	262,500

Number of shares outstanding before the offering 5,000,000

Number of shares after offering held by public investors 2,625,000

Percentage of ownership after offering 34	%

Purchasers of Shares in this Offering if 50% of Shares Sold

Price per share $	0.10

Net tangible book value per share before offering $	(0.0001	)

Potential gain to existing shareholders $	130,000

Net tangible book value per share after offering $	0.026

Increase to present stockholders in net tangible book value per share after offering $	0.026

Capital contributions $	175,000

Number of shares outstanding before the offering 5,000,000

Number of shares after offering held by public investors 1,750,000

Percentage of ownership after offering 26	%

Purchasers of Shares in this Offering if 25% of Shares Sold

Price per share $	0.10

Net tangible book value per share before offering $	(0.0001	)

Potential gain to existing shareholders $	75,000

Net tangible book value per share after offering $	0.015

Increase to present stockholders in net tangible book value per share after offering $	0.015

Capital contributions $	87,500

Number of shares outstanding before the offering 5,000,000

Number of shares after offering held by public investors 875,000

Percentage of ownership after offering 15	%

PLAN
OF DISTRIBUTION

OFFERING WILL BE SOLD BY OUR SOLE OFFICER AND
DIRECTOR

This
is a “self-underwritten” offering, which means the Shares will be sold by Roger McClay, our sole officer and director; no
underwriters will be engaged to sell the Shares.  This Prospectus is part of a registration statement filed with the U.S. Securities
and Exchange Commission that permits our officer and director to sell the Shares directly to the public, with no commission or other
remuneration payable to him for any Shares he sells.  There are no plans or arrangements to enter into any contracts or agreements
to sell the Shares with any underwriter, broker or dealer.