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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director, who will offer and sell the Shares in this offering, is aware that they are required to comply with the provisions of Regulation M promulgated under the Securities Exchange Act of 1934, as amended. With certain exceptions, Regulation M precludes officers, directors, sales agents, any broker-dealer or other person who participates in the distribution of shares in this offering from bidding for or purchasing or attempting to induce any person to bid for or purchase any security which is the subject of the distribution until the entire distribution is complete. REPORTS Upon completion of this offering, we will be subject to certain reporting requirements and will furnish annual financial reports to our stockholders, certified by our independent accountants, and will furnish unaudited quarterly financial reports in our quarterly reports filed electronically with the SEC. All reports and information filed by us can be found at the SEC website, www.sec.gov.

MANAGEMENT’S
DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULT OF OPERATIONS OR PLAN OF OPERATION

Some
of the information in this Prospectus contains forward-looking statements that involve substantial risks and uncertainties.  You
can identify these statements by forward-looking words such as “may,” “will,” “expect,” “anticipate,”
“believe,” “estimate” and “continue,” or similar words.  You should read statements that contain
these words carefully because they:

·	discuss our future expectations;

·	contain projections of
our future results of operations or of our financial condition; and

·	state other “forward-looking”
information.

believe it is important to communicate our expectations.  However, there may be events in the future that we are not able to accurately
predict or over which we have no control.  Our actual results and the timing of certain events could differ materially from those
anticipated in these forward-looking statements as a result of certain factors, including those set forth under “RISK FACTORS”
and “DESCRIPTION OF BUSINESS” and elsewhere in this Prospectus.

Overview

Palermo
Technologies Inc. (“we,” “our” or the “Company”) was incorporated in the State of Wyoming on July
2, 2025.  To date we have generated no revenue from our business operations.  Furthermore, as we are still in the development
stage and expect to operate at a loss as we grow our business.  There is little historical financial information about our Company
upon which to base an evaluation of our performance or to make a decision regarding an investment in our shares.  We cannot guarantee
that we will be successful in our business operations or that we will achieve significant, if any, level of market acceptance for our
proposed business operations and products.  Our business could be subject to any or all of the problems, expenses, delays and risks
inherent in the establishment of a new business enterprise, including limited capital resources, possible changes in consumer interest,
possible cost overruns due to price and cost increases in services we require.  Therefore, we cannot guarantee we will be able to
achieve or maintain profitable operations.  Further, there is no assurance that we will not encounter unforeseen difficulties that
may deplete our capital resources more rapidly than anticipated.  See “Risk Factors.”

are a cutting-edge software infrastructure company committed to redefining the architecture of secure digital communications. We operate
at the intersection of national sovereignty, cryptographic security, and regulatory compliance. We are building a sovereign-grade, AI-enhanced
encrypted communications mesh platform tailored to governments, regulated enterprises, legal professionals, NGOs and mission-critical
users operating under regulatory scrutiny or in high-risk threat environments.

Our
vision is to create a verifiable, trustless communication substrate for the post-cloud, post-quantum world—where single points
of failure are eliminated, surveillance risk is structurally mitigated, and compliance is not a bolt-on but an intrinsic design
constraint. The Palermo platform delivers secure communications via five converging channels: email, messaging, file
transfer, voice/video conferencing, and decentralized identity. All services run atop our proprietary peer-to-peer infrastructure
protocol, PalermoMesh.

have never been subject to any bankruptcy proceeding.

Our
executive offices are located at 1122-1577 Gulf Road, Point Roberts, WA 98281. Our telephone number is (307) 357-3085.

RESULTS
OF OPERATIONS

had no operating revenues from July 2, 2025 (inception), through July 31, 2025 our fiscal year-end.  Our activities have been financed
from loans from our sole officer and director.  There is no assurance that we will ever attain profitability.  As of July 31,
2025 the Company has no revenues.

Liquidity
and Capital Resources

October 31, 2025, we had a cash balance of $7,468.  Our expenditures over the next 12 months are expected to be approximately $380,000,
assuming we sell all shares in this offering.

Based on our
current cash position, we will not be able to continue operations for approximately 12 months, assuming we do not rise additional funding.
We believe our current cash and net working capital balance is only sufficient to cover our expenses for filing required quarterly and
annual reports with the Securities and Exchange Commission and our status as a corporation in the State of Wyoming for the next 12 months.

Additional
funding will likely come from equity financing from the sale of our common stock, if we are able to sell such stock.  If we are
successful in completing an equity financing, existing shareholders will experience dilution of their interest in our Company.
We do not have any financing arranged and we cannot provide investors with any assurance that we will be able to rise sufficient funding
from the sale of our common stock to fund our development activities.  In the absence of such financing, our business will fail.
There are no assurances that we will be able to achieve further sales of our common stock or any other form of additional financing.
If we are unable to achieve the financing necessary to continue our plan of operations, then we will not be able to continue our plan
of operation for the next 12 months and our business will fail.

Controls
and Procedures

are not currently required to maintain an effective system of internal controls.  We will be not be required to comply with the
internal control requirements of the Sarbanes-Oxley Act until we either are required to file an annual report pursuant to section 13(a)
or 15(d) of the Exchange Act (15 B.SC. 78m or 78o (d)) for the prior fiscal year or if we had filed an annual report with the Commission
for the prior fiscal year.

When
and if we do become subject to the internal control requirements of the Sarbanes-Oxley Act we may incur significant expense in meeting
our public reporting responsibilities because it will take time, management involvement and perhaps outside resources to determine what
internal control improvements are necessary for us to meet regulatory requirements and market expectations for our operations.
Becoming compliant may take longer than we expect, which may increase our exposure to financial fraud or erroneous financing reporting.

Off-Balance
Sheet Arrangements; Commitments and Contractual Obligations

have not entered into 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 and would be considered material to investors.

CRITICAL
ACCOUNTING POLICIES AND ESTIMATES

Critical
accounting estimates – The discussion and analysis of our financial condition and results of operations are based upon
our consolidated financial statements, which have been prepared in accordance with accounting principles generally accepted
in the United States.  The preparation of these consolidated financial statements requires us to make estimates and judgments
that affect the amounts of assets, liabilities, revenues and expenses, and related disclosure of contingent assets and
liabilities.  On an on-going basis, we evaluate our estimates based on historical experience and on various other assumptions
that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the
carrying values of assets and liabilities that are not readily apparent from other sources.  Actual results may differ from
these estimates under different assumptions or conditions.  The following represents a summary of our critical accounting
policies, defined as those policies that we believe are the most important to the portrayal of our financial condition and results
of operations and that require management’s most difficult, subjective or complex judgments, often as a result of the need to
make estimates about the effects of matters that are inherently uncertain.

Basis
of presentation

The
accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States
of America, and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) and reflect all
adjustments, consisting of normal recurring adjustments, which management believes are necessary to fairly present the financial position,
results of operations and cash flows of the Company for the year ended July 31, 2025.