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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 10-Q
(MARK ONE)
X .QUARTERLY
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the quarterly period ended March 31,
2024
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 No. 000-56293
CORETAG, INC.
(Exact name of registrant as specified in its
charter)
|
|
Nevada |
35-2515740 |
(State or other jurisdiction of |
(I.R.S. Employer |
incorporation or organization) |
Identification No.) |
7325 Oswego Road
Liverpool, NY 13090
(Address of principal executive offices, zip
code)
(315)451-7515
(Registrant’s telephone number, including
area code)
(Former name, former address and former
fiscal year, if changed since last report)
Indicate by check mark whether the issuer
(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.. No¨
.
Indicate by check mark whether the registrant
has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted
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 and post such files). Yes x.
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” and “smaller reporting company” in Rule 12b-2 of
the Exchange Act. (check one):
|
|
|
|
Large accelerated filer |
. |
Accelerated filer |
. |
Non-accelerated filer |
(Do not check if a smaller reporting company) |
Smaller reporting company |
x |
Emerging Growth |
¨ |
|
Indicate by check
mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes x
No¨
As of March 31, 2024,
there were 93,300 shares of common stock, $0.0001 par value per share, outstanding.
As of May 13, 2024,
the date of this filing, there were 93,300 shares of common stock, $0.0001 par value per share, outstanding.
1
CORETAG, INC.
QUARTERLY REPORT ON FORM 10-Q
FOR THE PERIOD ENDED MARCH 31, 2024
INDEX
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|
Page |
|
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|
Part I. |
Financial Information |
|
|
Item 1. |
Financial Statements |
4 |
|
|
|
|
|
|
Balance Sheets as at March 31, 2024 (Unaudited) and September 30, 2022 (Audited). |
4 |
|
|
|
|
|
|
Statements of Operations for the Three and Six months Ended March 31, 2024 and March 31, 2023 (Unaudited) |
5 |
|
|
|
|
|
|
Statements of Changes in Stockholders’
Equity (Deficit) for the Six months Ended March 31, 2024 and March 31, 2023 (Unaudited)
|
6 |
|
|
|
|
|
|
Statements of Cash Flow for the Six months Ended March 31, 2024 and March 31, 2023 (Unaudited). |
7 |
|
|
|
|
|
|
Notes to the Financial Statements (Unaudited). |
8 |
|
|
|
|
|
Item 2. |
Management’s Discussion and Analysis of Financial Condition and Results of Operations. |
13 |
|
|
|
|
|
Item 3. |
Quantitative and Qualitative Disclosures About Market Risk. |
18 |
|
|
|
|
|
Item 4. |
Controls and Procedures. |
19 |
|
|
|
|
Part II. |
Other Information |
|
|
Item 1. |
Legal Proceedings. |
20 |
|
|
|
|
|
Item 1A. |
Risk Factors |
20 |
|
|
|
|
|
Item 2. |
Unregistered Sales of Equity Securities and Use of Proceeds. |
20 |
|
|
|
|
|
Item 3. |
Defaults Upon Senior Securities. |
20 |
|
|
|
|
|
Item 4. |
Mine Safety Disclosures |
20 |
|
|
|
|
|
Item 5. |
Other Information. |
20 |
|
|
|
|
|
Item 6. |
Exhibits. |
21 |
|
|
|
|
Signatures |
22 |
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|
|
|
2
CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS
This Quarterly Report on Form 10-Q of CORETAG,
INC. (formerly “Coretag Holdings, Inc”) (formerly “Nine Alliance Science and Technology Group”) a Nevada corporation
(the “Company”), contains “forward-looking statements.” In some cases, you can identify forward-looking
statements by terminology such as “may”, “will”, “should”, “could”, “expects”,
“plans”, “intends”, “anticipates”, “believes”, “estimates”, “predicts”,
“potential” or “continue” or the negative of such terms and other comparable terminology. These forward-looking
statements include, without limitation, statements about our market opportunity, our strategies, competition, expected activities and
expenditures as we pursue our business plan, and the adequacy of our available cash resources. Although we believe that the
expectations reflected in the forward-looking statements are reasonable, we cannot guarantee future results, levels of activity, performance
or achievements. Actual results may differ materially from the predictions discussed in these forward-looking statements. The
economic environment within which we operate could materially affect our actual results. Additional factors that could materially affect
these forward-looking statements and/or predictions include, among other things: the Company’s need for and ability to obtain additional
financing and the demand for the Company’s products, and other factors over which we have little or no control; and other factors
discussed in the Company’s filings with the Securities and Exchange Commission (“SEC”).
We caution readers not to place undue reliance
on any such forward-looking statements, which speak only as of the date made. We disclaim any obligation subsequently to revise
any forward-looking statements to reflect events or circumstances after the date of such statements or to reflect the occurrence of anticipated
or unanticipated events, except as required by law.
Our financial statements are stated in United States dollars ($US) and are
prepared in accordance with United States Generally Accepted Accounting Principles.
In this quarterly report, unless otherwise specified, all references to
"common stock" refer to the common shares in our capital stock.
As used in this quarterly report, the terms "we", "us",
"our", mean CORETAG, INC., unless the context clearly requires otherwise.
3
PART I. FINANCIAL INFORMATION
ITEM 1: FINANCIAL STATEMENTS.
CORETAG, INC. |
BALANCE SHEETS |
| |
| (Unaudited) | | |
| (Audited) | |
| |
| March 31, | | |
| September 30, | |
| |
| 2024 | | |
| 2023 | |
| |
| | | |
| | |
ASSETS | |
| | | |
| | |
Current Assets: | |
| | | |
| | |
Cash | |
$ | — | | |
$ | — | |
Total Current Assets | |
| — | | |
| — | |
| |
| | | |
| | |
TOTAL ASSETS | |
$ | — | | |
$ | — | |
| |
| | | |
| | |
| |
| | | |
| | |
LIABILITIES & STOCKHOLDERS' DEFICIT | |
| | | |
| | |
Current Liabilities: | |
| | | |
| | |
Accounts Payable | |
$ | 12,252 | | |
$ | 8,450 | |
Accounts Payable - Related Party | |
| 15,500 | | |
| 12,500 | |
Income Tax Payable | |
| 2,303 | | |
| 2,303 | |
Note Payable - Related Party | |
| 61,387 | | |
| 46,417 | |
Total Current Liabilities | |
| 91,442 | | |
| 69,670 | |
| |
| | | |
| | |
Total Liabilities | |
$ | 91,442 | | |
$ | 69,670 | |
| |
| | | |
| | |
Stockholders' Deficit | |
| | | |
| | |
Preferred Stock; Blank Check, par value $0.0001, | |
| | | |
| | |
10,000,000 shares Authorized, 0 shares Issued and Outstanding | |
| | | |
| | |
Preferred Stock; Blank Check, par value $0.0001, 10,000,000 shares Authorized, 0
shares Issued and Outstanding as of March 31, 2024 and September 30, 2023 | |
| — | | |
| — | |
Common Stock, par value $0.0001, | |
| | | |
| | |
290,000,000 shares Authorized, 93,300 shares Issued and Outstanding | |
| | | |
| | |
Common Stock, par value $0.0001, 290,000,000 shares Authorized, 93,300
shares Issued and Outstanding as of March 31, 2024 and September 30, 2023 | |
| 9 | | |
| 9 | |
Additional Paid-In Capital | |
| 74,685 | | |
| 74,685 | |
Accumulated Deficit | |
| (166,136 | ) | |
| (144,364 | ) |
| |
| | | |
| | |
Total Stockholders' Deficit | |
| (91,442 | ) | |
| (69,670 | ) |
| |
| | | |
| | |
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT | |
$ | — | | |
$ | — | |
| |
| | | |
| | |
The accompanying notes are an integral part of these financial statements |
4
CORETAG, INC. |
STATEMENTS OF OPERATIONS |
(Unaudited) |
| |
| |
| |
| |
|
| |
For the Three Months Ended | |
For the Six Months Ended |
| |
March 31, | |
March 31, |
| |
2024 | |
2023 | |
2024 | |
2023 |
| |
| |
| |
| |
|
Revenues: | |
$ | — | | |
$ | — | | |
$ | — | | |
$ | — | |
| |
| | | |
| | | |
| | | |
| | |
Operating Expenses | |
| | | |
| | | |
| | | |
| | |
General and Administrative Expenses | |
| 817 | | |
| 6,890 | | |
| 1,838 | | |
| 7,238 | |
Professional Fees | |
| 6,926 | | |
| 5,680 | | |
| 19,934 | | |
| 10,191 | |
Total Operating Expenses | |
| 7,743 | | |
| 12,570 | | |
| 21,772 | | |
| 17,429 | |
| |
| | | |
| | | |
| | | |
| | |
Loss From Operations | |
| (7,743 | ) | |
| (12,570 | ) | |
| (21,772 | ) | |
| (17,429 | ) |
| |
| | | |
| | | |
| | | |
| | |
Income Tax Provision | |
$ | — | | |
$ | — | | |
$ | — | | |
$ | — | |
| |
| | | |
| | | |
| | | |
| | |
Net Loss | |
$ | (7,743 | ) | |
$ | (12,570 | ) | |
$ | (21,772 | ) | |
$ | (17,429 | ) |
| |
| | | |
| | | |
| | | |
| | |
Basic & Diluted Loss per Common Share | |
$ | (0.08 | ) | |
$ | (0.13 | ) | |
$ | (0.23 | ) | |
$ | (0.19 | ) |
| |
| | | |
| | | |
| | | |
| | |
Weighted Average Common Shares | |
| | | |
| | | |
| | | |
| | |
Weighted Average Common Shares Outstanding | |
| 93,300 | | |
| 93,300 | | |
| 93,300 | | |
| 93,300 | |
| |
| | | |
| | | |
| | | |
| | |
The accompanying notes are an integral part of these financial statements |
5
CORETAG, INC. |
STATEMENT OF STOCKHOLDERS' DEFICIT |
For the Six Months Ended March 31, 2024 |
| |
| |
| |
| |
| |
|
| |
| Common Stock | | |
| | | |
| | | |
| | |
| |
| Shares | | |
| Par Value | | |
| Additional Paid-In Capital | | |
| Accumulated Deficit | | |
| Total Stockholders' Deficit | |
Balance as of September 30, 2023 | |
| 93,300 | | |
$ | 9 | | |
$ | 74,685 | | |
$ | (144,364 | ) | |
$ | (69,670 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Net Loss for the Three Months Ended December 31, 2023 | |
| — | | |
$ | — | | |
$ | — | | |
$ | (14,029 | ) | |
$ | (14,029 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Net Loss for the Three Months Ended March 31, 2024 | |
| — | | |
$ | — | | |
$ | — | | |
$ | (7,743 | ) | |
$ | (7,743 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Balance as of March 31, 2024 | |
| 93,300 | | |
$ | 9 | | |
$ | 74,685 | | |
$ | (166,136 | ) | |
$ | (91,442 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | |
The accompanying notes are an integral part of these financial statements |
| | |
CORETAG, INC. |
STATEMENT OF STOCKHOLDERS' DEFICIT |
For the Six Months Ended March 31, 2023 |
| |
| |
| |
| |
| |
|
| |
| Common Stock | | |
| | | |
| | | |
| | |
| |
| Shares | | |
| Par Value | | |
| Additional Paid-In Capital | | |
| Accumulated Deficit | | |
| Total Stockholders' Deficit | |
Balance as of September 30, 2022 | |
| 93,300 | | |
$ | 9 | | |
$ | 74,685 | | |
$ | (114,183 | ) | |
$ | (39,489 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Net Loss for the Three Months Ended December 31, 2022 | |
| — | | |
$ | — | | |
$ | — | | |
$ | (4,859 | ) | |
$ | (4,859 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Net Loss for the Three Months Ended March 31, 2023 | |
| — | | |
$ | — | | |
$ | — | | |
$ | (12,570 | ) | |
$ | (12,570 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Balance as of March 31, 2023 | |
| 93,300 | | |
$ | 9 | | |
$ | 74,685 | | |
$ | (131,612 | ) | |
$ | (56,918 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | |
The accompanying notes are an integral part of these financial statements |
| | |
|
| | |
6
CORETAG, INC. |
STATEMENTS OF CASH FLOWS |
(Unaudited) |
| |
| |
|
| |
For the Six Months Ended |
| |
March 31, |
| |
| 2024 | | |
| 2023 | |
CASH FLOWS FROM OPERATING ACTIVITIES: | |
| | | |
| | |
Net Loss | |
$ | (21,772 | ) | |
$ | (17,429 | ) |
Adjustments to reconcile net loss to net cash used in operating activities: | |
| | | |
| | |
Changes In: | |
| | | |
| | |
Accounts Payable | |
| 3,802 | | |
| (3,893 | ) |
Accounts Payable - Related Party | |
| 3,000 | | |
| 2,500 | |
Net Cash Used in Operating Activities | |
$ | (14,970 | ) | |
$ | (18,822 | ) |
| |
| | | |
| | |
CASH FLOWS FROM FINANCING | |
| | | |
| | |
Notes Payable - Related Party | |
| 14,970 | | |
| 20,841 | |
Net Cash Provided by Financing Activities | |
$ | 14,970 | | |
$ | 20,841 | |
| |
| | | |
| | |
Net Increase in Cash | |
$ | — | | |
$ | 2,019 | |
Cash at the Beginning of Period | |
$ | — | | |
$ | 68 | |
Cash at the End of Period | |
$ | — | | |
$ | 2,087 | |
| |
| | | |
| | |
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION: | |
| | | |
| | |
Cash paid during the year for: | |
| | | |
| | |
Cash paid during the year for: Interest | |
$ | — | | |
$ | — | |
Cash paid during the year for: Taxes | |
$ | — | | |
$ | — | |
| |
| | | |
| | |
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES | |
| | | |
| | |
None. | |
| | | |
| | |
| |
| | | |
| | |
The accompanying notes are an integral part of these financial statements | |
7
CORETAG, INC.
NOTES TO THE UNAUDITED FINANCIAL STATEMENTS
FOR THE SIX MONTHS ENDED MARCH 31, 2024
(UNAUDITED)
NOTE 1 – NATURE OF OPERATIONS
Coretag, Inc. (“CORETAG” or the “Company”)
was incorporated as Paramount Supply Inc. and established under the Corporation Laws of the State of Nevada on September 12, 2014. On
September 29, 2017, the Company filed a Certificate of Amendment changing the name from “Paramount Supply Inc.” to “Nine
Alliance Science and Technology Group”. The Company was formed for the purpose of marketing and distributing ladies fashion handbags.
At the end of 2017 the Company became dormant and ceased all business operations.
On August 27, 2020, a motion
and application was made to appoint a Custodian of the Company based on prior management abandoning its responsibilities to continue making
filings at the Nevada Secretary of State’s office and for failing to hold a stockholders’ meeting in over 3 years and otherwise
failing to keep current in its obligations to the Company. Upon motion and application to the District Court, Clark County Nevada,
the Court granted the request for Custodian for the Company (“Custodian”). Upon granting the motion, the Court
issued an Order acknowledging that the Custodian has performed all of the duties that had been required of it and the management of the
Company will revert exclusively to the officers and directors appointed by the Custodian. In the Revival of the Company, Investment Reserves
Series, as the Custodian of the Company, appointed Joseph Passalaqua as CEO, CFO and Secretary. As of the period ended, March 31, 2024,
Joseph Passalaqua is CEO, CFO and Secretary.
On June 2, 2023 the Company
filed with the State of Nevada to change the Company name to “Coretag Holdings Inc.”, then Amended to “Coretag Inc.”
and a 2,500-to-1 Reverse Stock Split of the Issued and Outstanding Shares of Common Stock. The Board Resolutions and Consents have been
provided to FINRA. The Name change and Reverse Split became effective at the open of market on April 10, 2024 (“Effective date”).
The current name of the Company
is Coretag, Inc.
On June 6, 2023 the Company
entered into a Common Stock Purchase Agreement with Coretag Holding AG, a German Public Limited Company, following the Closing date, when
the reverse split receives approval, the Company will file a Super 8K with the SEC.
We are currently considered
a shell company Rule 405 defines a shell company as a company with 1) no or nominal operations, and either 2)no or nominal assets, 3)
assets consisting solely of cash and cash equivalents, or 4) assets consisting of any amount of cash and cash equivalents and nominal
other assets. We will remain classified as a shell company until we qualify for an exemption pursuant to Rule 144 (i)(2) by meeting the
following requirements: Coretag, Inc. will no longer be a shell company when it mandatorily files reports with the SEC, it has filed all
required reports during the past 12 months, and it has been over a year since the current Form 10 information was filed. Security holders
will not be able to rely on Rule 144 for the resale of restricted and/or control securities as long as JMKJ remains classified as a shell
corporation.
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 incurred a loss since Inception (March 25, 2008) resulting in an
accumulated deficit of $166,136 as of March 31, 2024 and further losses are anticipated in the development of its business. Further, the
Company has current liabilities in excess of current assets and has a stockholders’ deficit at March 31, 2024. These factors raise
substantial doubts about the Company’s ability to continue as a going concern for a period of one year from the issuance of these
financial statements.
Management believes that
the ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or obtaining
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 loans from directors and/or private placement of common
stock. The failure to achieve the necessary levels of profitability or obtaining additional funding would be detrimental to the Company.
8
CORETAG, INC.
NOTES TO THE UNAUDITED FINANCIAL STATEMENTS
FOR THE SIX MONTHS ENDED MARCH 31, 2024
(UNAUDITED)
NOTE 2 - SUMMARY OF
SIGNIFICANT ACCOUNTING POLICIES
2.1 Basis of Presentation
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 September 30 fiscal year end.
2.2 Use of Estimates and Assumptions
The preparation of financial statements in conformity
with accounting principles generally accepted in the United States of America 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 of the financial
statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Due to the limited level of operations, the Company
has not had to make material assumptions or estimates other than the assumption that the Company is a going concern.
2.3 Cash and Cash Equivalents
The Company considers all highly liquid instruments
purchased with a maturity of six months or less to be cash equivalents to the extent the funds are not being held for investment purposes.
As of the previous year ended September 30, 2023 the Company had $0 in total assets, cash on hand. At March 31, 2024, the Company had
$0 in total assets, cash on hand.
2.4 Fair Value of Financial Instruments
As defined in (Financial Accounting Standards Board
ASC 820), fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between
market participants at the measurement date (exit price). The Company will utilize the market data of similar entities in its industry
or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent
in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. The
Company classifies fair value balances based on the observability of those inputs. FASB ASC 820 establishes a fair value hierarchy that
prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets
for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement).
Financial assets and liabilities recorded at fair value
in our balance sheet, are categorized based upon a fair value hierarchy established by GAAP, which prioritizes the inputs used to measure
fair value into the following levels:
Level 1 — Quoted market prices in active markets
for identical assets or liabilities at the measurement date.
Level 2 — Quoted prices for similar assets or
liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; or other
inputs that are observable and can be corroborated by observable market data.
Level 3 — Inputs reflecting management's best
estimates and assumptions of what market participants would use in pricing assets or liabilities at the measurement date. The inputs are
unobservable in the market and significant to the valuation of the instruments.
A financial instrument's categorization within the
valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement.
The Company follows ASC 820’s financial instruments
consist of accounts payable and amounts provided to the Company from related parties. The carrying amount of financial instruments approximates
fair value because of the short-term nature of these items.
9
CORETAG, INC.
NOTES TO THE UNAUDITED FINANCIAL STATEMENTS
FOR THE SIX MONTHS ENDED MARCH 31, 2024 (UNAUDITED)
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
2.5 Stock-Based Compensation
For the six months ended March 31, 2024 and the year
ended September 30, 2023, the Company has not issued any stock-based payments to its employees Stock-based compensation is accounted for
at fair value in accordance with ASC 718, when applicable. To date, the Company has not adopted a stock option plan and has not granted
any stock options.
2.6 Income Taxes
The Company follows the ASC 740-10 deferral method
of accounting for income taxes for assets and liabilities. 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. Future tax benefits which arise as result of accumulated losses have not be recognized
in these financial statements, as their realization is not likely to occur.
2.7 Basic Income (Loss) Per Share
The Company computes loss per share in accordance with
“ASC-260”, “Earnings per Share” which requires presentation of both basic and diluted earnings per share on the
face of the statement of operations.
Basic loss per share is computed by
dividing net loss available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted
loss per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all
potential common shares if their effect is anti-dilutive.
For the six months ended March 31, 2024
and the year ended September 30, 2023 there were no potentially dilutive debt or equity instruments issued or outstanding and any such
shares would have been excluded from the computation because they would have been anti-dilutive as the Company incurred losses in this
period.
2.8 Commitments and Contingencies
The Company follows ASC 440 & ASC 450, subtopic
450-20 of the FASB Accounting Standards Codification to report accounting for contingencies and commitments respectively. Certain conditions
may exist as of the date the financial statements are issued, which may result in a loss to the Company, but which will only be resolved
when one or more future events occur or fail to occur.
The Company assesses such contingent liabilities, and
such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending
against the Company or un-asserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal
proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.
If the assessment of a contingency indicates
that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability
would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency
is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an
estimate of the range of possible losses, if determinable and material, would be disclosed.
Loss contingencies considered remote are generally
not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon
information available at this time, that these matters will have a material adverse effect on the Company’s consolidated financial
position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect
the Company’s business, financial position, and results of operations or cash flows.
2.9 Recent Accounting Pronouncements
The Company reviewed all the recently issued, but
not yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company.
10
CORETAG, INC.
NOTES TO THE UNAUDITED FINANCIAL STATEMENTS
FOR THE SIX MONTHS ENDED MARCH 31, 2024
(UNAUDITED)
NOTE 3 – COMMON STOCK
On June 2, 2023 the Company
filed with the State of Nevada to change the Company name to Coretag, Inc. and also requested approval for a 2,500-to-1 Reverse Stock
Split of the Issued and Outstanding Shares of Common Stock. The Board Resolutions and Consents for the 2,500-to-1 Reverse Stock Split
of Issued Common Stock have been provided to FINRA.
As of the year ended September
30, 2023, the Company had 290,000,000 shares of Common Stock Authorized and 93,300 shares of Common Stock Issued and Outstanding and 10,000,000
shares of Blank Check Preferred Stock Authorized and 0 Issued and Outstanding as result of a 2,500-to-1 Reverse Stock Split of the issued
and outstanding shares of common stock, that was approved on April 10, 2024, being taken retroactively.
As
of the six months ended March 31, 2024, the Company had 290,000,000 shares of Common Stock Authorized and 93,300 shares of Common Stock
Issued and Outstanding and 10,000,000 shares of Blank Check Preferred Stock Authorized and 0 Issued and Outstanding as result of a 2,500-to-1
Reverse Stock Split of the issued and outstanding shares of common stock, that was approved on April 10, 2024, being taken retroactively.
As of the current date of
filing, the Company had 93,300 shares of Common Stock Issued and Outstanding as result of a 2,500-to-1 Reverse Stock Split of the issued
and outstanding shares, that was approved on April 10, 2024.
NOTE 4 – 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. There is no formal written commitment for continued support by shareholders or directors.
Amounts represent advances or amounts paid in satisfaction of liabilities. The advances were considered temporary in nature and were not
formalized by a signed promissory note.
In the last two years ended
September 30, 2022 and September 30, 2023, Joseph Passalaqua, an officer and Related Party, advanced the Company $14,424 and $31,993,
respectively to cover the Company’s expenses that included Stock Transfer Agent and EDGAR/XBRL Agent fees. These amounts are held
in Unsecured Promissory Notes that are non-interest bearing, payable on demand and unsecured.
In the six months ended
March 31, 2024, Joseph Passalaqua, an officer and Related Party, advanced the Company $14,970 to cover the Company’s expenses that
included Stock Transfer Agent and EDGAR/XBRL Agent fees. This amount is held in Unsecured Promissory Notes that are non-interest bearing,
payable on demand and unsecured.
As of March 31, 2024, $61,387
is outstanding and included in Note Payable – Related Party – due to to Joseph Passalaqua, Sole Officer and Director.
In the last two years ended
September 30, 2022 and September 30, 2023, Lyboldt-Daly, Inc; its sole officer is Joseph Passalaqua, who is also an officer and Related
Party of Nine Alliance Science and Technology Group, Inc., provided the internal accounting for the Company in the amount of $7,000 and
$5,500, respectively. This amount is non-interest bearing, payable on demand and unsecured.
In the six months ended
September 30, 2023, Lyboldt-Daly, Inc; its sole officer is Joseph Passalaqua, who is also an officer and Related Party of Nine Alliance
Science and Technology Group, Inc., provided the internal accounting for the Company in the amount of $3,000. This amount is non-interest
bearing, payable on demand and unsecured.
As of March 31, 2024,
$15,500 is outstanding and included in Related Party Payable – due to Lyboldt-Daly Inc.
The Company currently operates out of an office of a related party free
of rent.
11
CORETAG, INC.
NOTES TO THE UNAUDITED FINANCIAL STATEMENTS
FOR SIX MONTHS ENDED MARCH 31, 2024
(UNAUDITED)
NOTE 5 – INCOME TAXES
As of six months ended March 31, 2024, the Company
had net operating loss carry forwards of approximately $166,136 that may be available to reduce future years' taxable income in varying
amounts through 2044.
As of the year ended September 30, 2023, the Company
had net operating loss carry forwards of approximately $144,364 that may be available to reduce future years' taxable income in varying
amounts through 2043.
Future tax benefits which arise as a result of these
losses have not been recognized in these financial statements, as their realization is determined not likely to occur and accordingly,
the Company has recorded a valuation allowance for the deferred tax asset relating to these tax loss carry-forwards.
The 21% tax rate provision for Federal income tax consists
of the following:
|
|
March 31,
2024 |
|
September 30,
2023 |
Federal income tax benefit attributable to: |
|
|
|
|
|
|
|
|
Current operations |
|
$ |
34,889 |
|
|
$ |
30,316 |
|
Less: change in valuation allowance |
|
|
(34,889 |
) |
|
|
(30,316 |
) |
Net provision for Federal income taxes |
|
$ |
— |
|
|
$ |
— |
|
The cumulative tax effect at the expected rate of 35% of significant items
comprising our net deferred tax amount is as follows:
|
|
March 31,
2024 |
|
September 30,
2023 |
Deferred tax asset attributable to: |
|
|
|
|
|
|
|
|
Net operating loss carry over |
|
$ |
58,148 |
|
|
$ |
50,527 |
|
Less: valuation allowance |
|
|
(58,148 |
) |
|
|
(50,527 |
) |
Net deferred tax asset |
|
$ |
— |
|
|
$ |
— |
|
Due to the change in ownership provisions of the Tax
Reform Act of 1986, net operating loss carry forwards of approximately $166,136 for Federal income tax reporting purposes are subject
to annual limitations. Should a change in ownership occur net operating loss carry forwards may be limited as to use in future years.
The Company’s returns are open to examination by the Internal Revenue Services for all tax years since inception.
NOTE 6 - SUBSEQUENT EVENTS
On April 10, 2024, the effective date, FINRA approved
the 2,500-to-1 Reverse Stock Split, resulting in 93,300 shares of common stock issued and outstanding as of that date and name change
of the Company to Coretag Inc. This has been shown retroactively on the Company’s Financial Statements.
12
ITEM 2: MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION
AND RESULTS OF OPERATIONS.
The following discussion and analysis should be read in conjunction with,
and is qualified in its entirety by, our financial statements (and notes related thereto) and other more detailed financial information
appearing elsewhere in this Quarterly Report on Form 10-Q. Consequently, you should read the following discussion and analysis of our
financial condition and results of operations together with such financial statements and other financial data included elsewhere in this
Quarterly Report on Form 10-Q. Some of the information contained in this discussion and analysis are set forth elsewhere in this prospectus,
including information with respect to our plans and strategy for our business, includes forward-looking statements that involve risks
and uncertainties. You should review the “Risk Factors” section of our Annual Report on Form 10-K for a discussion of important
factors that could cause actual results to differ materially from the results described in or implied by the forward-looking statements
contained in the following discussion and analysis.
Statements in this section and elsewhere in this Form 10-Q that are not
statements of historical or current fact constitute “forward-looking” statements.
OVERVIEW OF OUR PERFORMANCE AND OPERATIONS
Our Business and Recent Developments
CORETAG, INC. (Formerly “Coretag Holdings, Inc.”), (Formerly
“Nine Alliance Science and Technology Group”), “We”, or the “Company” was incorporated in the State
of Nevada on September 12, 2014, under the name Paramount Supply Inc. The Company then known as Paramount Supply Inc. last filed a financial
report with the SEC on August 25, 2017. On September 29, 2017, our name was changed to Nine Alliance Science and Technology Group. On
August 27, 2020, a motion and application was made to appoint a Custodian of the Company based on prior management abandoning its responsibilities
to continue making filings at the Nevada Secretary of State’s office and for failing to hold a shareholders’ meeting in over
3 years and otherwise failing to keep current in its obligations to the Company. Upon motion and application to the District Court,
Clark County Nevada, the Court granted the request for Custodian for the Company (“Custodian”). Upon granting
the motion, the Court issued an Order acknowledging that the Custodian has performed all of the duties that had been required of it and
the management of the Company will revert exclusively to the officers and directors appointed by the Custodian. In the Revival of the
Company, Investment Reserves Series, as the Custodian of the Company, appointed Joseph Passalaqua as CEO, CFO and Secretary. On June 2,
2023 the Company filed with the State of Nevada to change the Company name to Coretag, Inc.
The Company is a “blank check company,” as that term is defined
in Rule 419(a)(2) of Regulation C of the Securities Act of 1933, as amended. We have not had preliminary contact or discussions with,
nor do we have any present plans, proposals, arrangements, or understandings with, any representatives of the owners of any business or
company regarding the possibility of an acquisition or merger. We are a “shell company” within the meaning of Rule 405, promulgated
pursuant to Securities Act, because we do have no hard assets and real business operations.
From inception until the date of this filing we have had limited operating
activities, primarily consisting of the incorporation of our company and the initial equity funding by our sole officer and director.
We received our initial funding of $4,000 from a previous sole officer and director at that time who purchased 4,000,000 shares of common
stock at $0.001 per share. Our independent auditor has issued an audit opinion for our Company which includes a statement expressing
substantial doubt as to our ability to continue as a going concern.
On June 2, 2021, we voluntarily filed a termination of our registration
statement on Form 15-15D pursuant to Rule 15d-6 and our termination becomes effective 90 days thereafter. The Company has since
been seeking a merger target and has been evaluating various opportunities.
We never sold any securities under the offering statement, so there was
no need to keep the prospectus and Form S-1 filing current.
The Company filed a Registration Statement; Form-10-12g on June 16, 2021
and was effective 60 days post filing. We are subject to the requirements of Regulation 13A under the Exchange Act, which require us to
file annual reports on Form 10-K, quarterly reports on Form 10-Q and current reports on Form 8-K, and we are required to comply with all
other obligations of the Exchange Act applicable to issuers filing registration statements pursuant to Section 12(g) of the Exchange Act.
Previous business operations of the Company generated limited revenues and
the Company currently has no business operations.
No revenue has been generated in the last two years ended September 30,
2022 and September 30, 2023 and in the six months ended March 31, 2024.
We are not currently engaged
in any business operations. We are, however, in the process of attempting to identify, locate, and if warranted, acquire new commercial
opportunities. On June 2, 2023 the Company filed with the State of Nevada to and requested approval for a name change and 2,500-to-1
Reverse Stock Split of the Issued and Outstanding Shares of Common Stock. The Board Resolutions and Consents have been provided to FINRA.
13
On June 6, 2023 the Company
entered into a Common Stock Purchase Agreement with Coretag Holding AG, a German Public Limited Company, following the Closing date, when
the reverse split receives approval, the Company will file a Super 8K with the SEC.
The authorized capital stock of CORETAG, INC. consists of 290,000,000
shares of Common Stock, $0.0001 par value per share (the “Common Stock”) and 10,000,000 shares of Preferred Stock, $0.0001
par value per share (the “Preferred”).
On June 2, 2023 the Company
filed with the State of Nevada to change the Company name to Coretag, Inc. and also requested approval for a 2,500-to-1 Reverse Stock
Split of the Issued and Outstanding Shares of Common Stock. The Board Resolutions and Consents for the 2,500-to-1 Reverse Stock Split
of Issued Common Stock have been provided to FINRA and was approved on April 10, 2024.
As of the year ended September
30, 2023, the Company had 93,300 shares of Common Stock Authorized and 225,000,000 shares of Common Stock Issued and Outstanding and 10,000,000
shares of Blank Check Preferred Stock Authorized and 0 Issued and Outstanding as result of a 2,500-to-1 Reverse Stock Split of the issued
and outstanding shares of common stock, that was approved on April 10, 2024, being taken retroactively.
As
of the six months ended March 31, 2024, the Company had 93,300 shares of Common Stock Authorized and 225,000,000 shares of Common Stock
Issued and Outstanding and 10,000,000 shares of Blank Check Preferred Stock Authorized and 0 Issued and Outstanding as result of a 2,500-to-1
Reverse Stock Split of the issued and outstanding shares of common stock, , that was approved on April 10, 2024, being taken retroactively.
Recent Developments
On June 2, 2023 the Company
filed with the State of Nevada to change the Company name to “Coretag Holdings Inc.”, then Amended to “Coretag Inc.”
and a 2,500-to-1 Reverse Stock Split of the Issued and Outstanding Shares of Common Stock. The Board Resolutions and Consents have been
provided to FINRA. The Name change and Reverse Split became effective at the open of market on April 10, 2024 (“Effective date”).
The current name of the Company
is Coretag, Inc.
On June 6, 2023 the Company
entered into a Common Stock Purchase Agreement with Coretag Holding AG, a German Public Limited Company, following the Closing date, when
the name change and reverse split receive approval, the Company will file a Super 8K with the SEC.
Our Business
The Company is currently attempting to locate and negotiate with eligible
portfolio companies to acquire an interest in them. In addition to acquiring an interest in them, the Company intends to assist these
portfolio companies with raising capital and offer them substantial managerial assistance needed to succeed.
Our current business address is: 7325 Oswego Road, Liverpool, NY 13090 .
Our telephone number is (315) 451-7515.
This location serves as our primary office for planning and implementing
our business plan. Management believes the current premises arrangements are sufficient for its needs for at least the next 12 months.
Employees
We have no employees.
14
Results of Operations for the Three Months Ended March 31, 2024
and March 31, 2023
Revenues
We have generated revenues of $0 and $0 for the three months ended March
31, 2024 and March 31, 2023.
Operating and Administrative Expenses
Operating expenses for the three months ended March 31, 2024 were $7,743
compared with $12,570 for the three months ended March 31, 2023. The decrease in operating expenses was attributable to a decrease
in General and Administrative fees, from $6,890 for the three months March 31, 2023 to $817 for the three months ended March 31, 2024.
There was an increase in Professional fees, from $5,680 for the three months ended March 31, 2023 to $6,926 for the three months ended
March 31, 2024.
Loss from Operations
Operating Loss before income tax for the three months ended March 31, 2024
was $(7,743), a decrease of $4,827 for the comparable period of March 31, 2023, of which the loss from operations was $(12,570). This
was attributable to decreased General and Administrative fees in the last three months.
Net loss
The Net loss for the three months ended March 31, 2024 was $(7,743), compared
to a Net loss of $(12,570) for the three months ended March 31, 2023. This was attributable to decreased General and Administrative fees
in the last three months.
Results of Operations for the Six Months Ended March 31, 2024 and
March 31, 2023
Revenues
We have generated revenues of $0 and $0 for the six months ended March 31,
2024 and March 31, 2023.
Operating and Administrative Expenses
Operating expenses for the six months ended March 31, 2024 were $21,772
compared with $17,429 for the six months ended March 31, 2023. The increase in operating expenses was attributable to an increase
in Professional fees, from $10,191 for the six months March 31, 2023 to $19,934 for the six months ended March 31, 2024. There was an
decrease in General and Administrative fees, from $7,238 for the six months ended March 31, 2023 to $1,838 for the six months ended March
31, 2024.
Loss from Operations
Operating Loss before income tax for the six months ended March 31, 2024
was $(21,772), an increase of $4,343 for the comparable period of March 31, 2023, of which the loss from operations was $(17,429). This
was attributable to increased Professional fees that included Auditor and Internal Accounting fees for quarterly and annual filings for
2023 and 2024.
Net loss
The Net loss for the six months ended March 31, 2024 was $(21,772), compared
to a Net loss of $(17,429) for the six months ended March 31, 2023. This was attributable to increased Professional fees that included
Auditor and Internal Accounting fees for quarterly and annual filings for 2023 and 2024.
15
Liquidity and Capital Resources
As of the year ended September 30, 2023 and the six months ended March 31,
2024, the Company's total assets were $0, respectively.
As of the last year ended, September 30, 2023, the Company had total liabilities
of $69,670 that consisted of $8,450 in Accounts Payable, $12,500 in Accounts Payable – Related Party and $46,417 in Notes Payable
- Related Party, ( with Joseph Passalaqua the Related Party for both) and $2,303 in Income Tax Payable. These amounts are non-interest
bearing, payable upon demand and unsecured.
As of the six months ended March 31, 2024, the Company had total liabilities
of $91,442 that consisted of $12,252 in Accounts Payable, $15,500 in Accounts Payable – Related Party and $61,387 in Notes Payable
- Related Party, ( with Joseph Passalaqua the Related Party for both) and $2,303 in Income Tax Payable. These amounts are non-interest
bearing, payable upon demand and unsecured.
As of the last year ended September 30, 2023, the Company has a working
capital deficit of $69,670.
As of the six months ended March 31,
2024, the Company has a working capital deficit of $91,442.
Working Capital and Cash Flows
Working Capital | |
March 31, 2024 | |
September 30, 2023 |
| |
| |
|
| |
| |
|
Current Assets | |
$ | — | | |
$ | — | |
Current Liabilities | |
| 91,442 | | |
| 69,670 | |
Working Capital | |
$ | 91,442 | | |
$ | 69,670 | |
Cash Flows | |
March 31, 2024 | |
March 31, 2023 |
| |
| |
|
| |
| |
|
Cash Flows from (used in) Operating Activities | |
$ | (14,970 | ) | |
$ | (18,822 | ) |
Cash Flows used in Financing Activities | |
| 14,970 | | |
| 20,841 | |
Net Increase (decrease) in Cash During Period | |
$ | — | | |
$ | 2,019 | |
| |
| | | |
| | |
Cash Flows from Operating Activities
During the six months ended March 31, 2024 and March 31, 2023, the Company
had $14,970 and $18,822, respectively, in cash used for operating activities.
Cash Flows from Financing Activities
During the six months March 31, 2024 and March 31, 2023, the Company had
$14,970 and $20,841, respectively, in cash received from financing activities.
16
Critical Accounting Policies
Going Concern
We have not attained profitable operations and are
dependent upon the continued financial support from our shareholders, the ability to raise equity or debt financing, and the attainment
of profitable operations from our future business. These factors raise substantial doubt regarding our ability to continue as a going
concern.
Our ability to continue as a going concern is dependent
upon our ability to generate future profitable operations and/or to obtain the necessary financing to meet our obligations and repay our
liabilities arising from normal business operations when they come due. Our ability to continue as a going concern is also dependent on
our ability to find a suitable target company and enter into a possible reverse merger with such company. Management’s plan includes
obtaining additional funds by equity financing through a reverse merger transaction and/or related party advances; however, there is no
assurance of additional funding being available.
The Company, as of the date of this report had
approximately $0 in cash and has not earned any revenues from operations to date. For the last six months ending March 31, 2024, our operating
expenses were $21,772. In the previous two fiscal years our operating expenses were $30,181 and $33,890 in the years ended September 30,
2023 and September 30, 2022 respectively, consisting primarily of professional fees, administrative expenses and filing fees. The ongoing
expenses of the Company will be related to seeking out a suitable acquisition as well as mandatory filing requirements including our reporting
requirements under the Securities Exchange Act of 1934 of the registration statement filed.
The Company continues to rely on borrowings and financings either
arranged by the Company’s President or through entities controlled by the President. In the next 12 months we expect to incur expenses
equal to approximately $20,000 related to legal, accounting, audit, and other professional service fees incurred in relation to the Company’s
Exchange Act filing requirements. The costs related to the acquisition of a business combination target company vary widely and are dependent
on a variety of factors including, but not limited to, the amount of time it takes to complete a business combination, the location of
the target company, the size and complexity of the business of the target company, whether stockholders of the Company prior to the transaction
will retain equity in the Company, the scope of the due diligence investigation required, the involvement of the Company’s auditors
in the transaction, possible changes in the Company’s capital structure in connection with the transaction, and whether funds may
be raised contemporaneously with the transaction. Therefore, we believe such costs are unascertainable until the Company identifies a
business combination target. These conditions raise substantial doubt about our ability to continue as a going concern. The Company is
currently devoting its efforts to locating merger candidates. The Company’s ability to continue as a going concern is dependent
upon our ability to develop additional sources of capital, locate and complete a merger with another company, and ultimately, achieve
profitable operations.
The Company may consider a business which has recently commenced operations,
is a developing company in need of additional funds for expansion into new products or markets, is seeking to develop a new product or
service, or is an established business which may be experiencing financial or operating difficulties and is in need of additional capital.
Our management believes that the public company status that results from a combination with the Company will provide such company greater
access to the capital markets, increase its visibility in the investment community, and offer the opportunity to utilize its stock to
make acquisitions. There is no assurance that we will in fact have access to additional capital or financing as a public company. In the
alternative, a business combination may involve the acquisition of, or merger with, a company which does not need substantial additional
capital, but which desires to establish a public trading market for its shares, while avoiding, among other things, the time delays, significant
expense, and loss of voting control which may occur in a public offering.
Our sole officer and director has not had any preliminary contact or discussions
with any representative of any other entity regarding a business combination with us. Any target business that is selected may be a financially
unstable company or an entity in its early stages of development or growth, including entities without established records of sales or
earnings. In that event, we will be subject to numerous risks inherent in the business and operations of financially unstable and early
stage or potential emerging growth companies. In addition, we may effect a business combination with an entity in an industry characterized
by a high level of risk, and, although our management will endeavor to evaluate the risks inherent in a particular target business, there
can be no assurance that we will properly ascertain or assess all significant risks.
Our management anticipates that it will likely be able
to effect only one business combination, due primarily to our limited financing and the dilution of interest for present and prospective
stockholders, which is likely to occur as a result of our management’s plan to offer a controlling interest to a target business
in order to achieve a tax-free reorganization. This lack of diversification should be considered a substantial risk in investing in us,
because it will not permit us to offset potential losses from one venture against gains from another.
17
The Company anticipates that the selection of a business combination will be complex and extremely risky. While the Company is in a competitive market with a small number of business opportunities, through information obtained from industry professionals including attorneys, investment bankers, and other consultants with experience in the reverse merger industry, our management believes that there are opportunities for a business combination with firms seeking the perceived benefits of becoming a publicly traded corporation. Such perceived benefits of becoming a publicly traded corporation include, among other things, facilitating or improving the terms on which additional equity financing may be obtained, providing liquidity for the principals of and investors in a business, creating a means for providing incentive stock options or similar benefits to key employees, and offering greater flexibility in structuring acquisitions, joint ventures and the like through the issuance of stock. Potentially available business combinations may occur in many different industries and at various stages of development, all of which will make the task of comparative investigation and analysis of such business opportunities extremely difficult and complex. |
We do not currently intend to retain any entity to act as a “finder”
to identify and analyze the merits of potential target businesses
We have not established a specific timeline nor have we created
a specific plan to identify an acquisition target and consummate a business combination. We expect that our management and the Company,
through its various contacts and affiliations with other entities will locate a business combination target. We expect that funds in the
amount of approximately $20,000 will be required in order for the Company to satisfy its Exchange Act reporting requirements during the
next 12 months, in addition to any other funds that will be required in order to complete a business combination. Such funds can only
be estimated upon identifying a business combination target. Our management and stockholders have indicated an intent to advance funds
on behalf of the Company as needed in order to accomplish its business plan and comply with its Exchange Act reporting requirements, however,
there are no agreements in effect between the Company and our management or stockholders specifically requiring they provide any funds
to the Company. Therefore, there are no assurances that the Company will be able to obtain the required financing as needed in order to
consummate a business combination transaction.
The Company last filed a Form 10K for the year ended September 30, 2023
and will continue to file all required annual and quarterly reports on schedule. Management believes that this plan provides an opportunity
for the Company 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 obtaining 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. The failure to achieve the necessary levels of profitability or
obtaining additional funding would be detrimental to the Company.
Off-Balance Sheet Arrangements
We 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.
Default on Notes
There are currently no notes in default.
Other Contractual Obligations
As of the year ended September 30, 2023
and the six months ended March 31, 2024, we did not have any contractual obligations.
ITEM 3. QUANTITATIVE AND QUALITATIVE
DISCLOSURES ABOUT MARKET RISK.
As a smaller reporting company (as defined
in Rule 12b-2 of the Exchange Act), we are not required to provide the information called for by this Item 3.
18
ITEM 4. CONTROLS AND PROCEDURES.
Evaluation of Disclosure Controls and Procedures.
We carried out an evaluation, under the supervision
and with the participation of our management, including Joseph Passalaqua, our principal executive officer and principal financial officer,
of the effectiveness of the design and operation of our disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e)
under the Exchange Act. Disclosure controls and procedures include, without limitation, means controls and other procedures that are 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 (i)
recorded, processed, summarized and reported, within the time periods specified in the Commission's rules and forms and (ii) accumulated
and communicated to the issuer's management, including its principal executive and principal financial officers, or persons performing
similar functions, as appropriate to allow timely decisions regarding required disclosure. Based on this evaluation, because of the Company’s
limited resources and lack of employees, management, including Joseph Passalaqua, our principal executive officer and principal financial
officer, concluded that our disclosure controls and procedures were ineffective as of March 31, 2024 and as of the date of this filing,
May 13, 2024.
Management has identified control deficiencies regarding inadequate accounting
resources, the lack of segregation of duties and the need for a stronger internal control environment. Management of the Company believes
that these material weaknesses are due to the small size of the Company’s accounting staff. The small size of the Company’s
accounting staff may prevent adequate controls in the future due to the cost/benefit of such remediation.
To mitigate the current limited resources and limited employees, we rely
heavily on direct management oversight of transactions, along with the use of external legal and accounting professionals. As we grow,
we expect to increase our number of employees, which will enable us to implement adequate segregation of duties within the internal control
framework.
These control deficiencies could result in a misstatement of account balances
that would result in a reasonable possibility that a material misstatement to our financial statements may not be prevented or detected
on a timely basis. In light of this material weakness, we performed additional analyses and procedures in order to conclude that our financial
statements for the quarter ended March 31, 2024 included in this Quarterly Report on Form 10-Q were fairly stated in accordance with US
GAAP. Accordingly, management believes that despite our material weaknesses, our financial statements for the quarter ended March 31,
2024 are fairly stated, in all material respects, in accordance with US GAAP.
Limitations on Effectiveness of Controls and Procedures
Our management, including our principal executive officer and principal
financial officer, does not expect that our disclosure controls and procedures or our internal controls will prevent all errors and all
fraud. Further, the design of a control system must reflect the fact that there are resource constraints and the benefits of controls
must be considered relative to their costs. Because of the inherent limitations in all control systems, no evaluation of controls can
provide absolute assurance that all control issues and instances of fraud, if any, within the Company have been detected. These inherent
limitations include, but are not limited to, the realities that judgments in decision-making can be faulty and that breakdowns can occur
because of simple error or mistake. Additionally, controls can be circumvented by the individual acts of some persons, by collusion of
two or more people, or by management override of the control. The design of any system of controls also is based in part upon certain
assumptions about the likelihood of future events and there can be no assurance that any design will succeed in achieving its stated goals
under all potential future conditions. Over time, controls may become inadequate because of changes in conditions, or the degree of compliance
with the policies or procedures may deteriorate. Because of the inherent limitations in a cost-effective control system, misstatements
due to error or fraud may occur and not be detected.
Changes in Internal Control over Financial Reporting
No changes in the Company's internal control over financial reporting have
come to management's attention during the Company's last fiscal quarter that have materially affected, or are likely to materially affect,
the Company's internal control over financial reporting.
19
PART II. OTHER INFORMATION
ITEM 1. LEGAL PROCEEDINGS.
None.
ITEM 1A. RISK FACTORS
As a smaller reporting company (as defined in Rule 12b-2 of the Exchange
Act), we are not required to provide the information called for by this Item 1A.
ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF
PROCEEDS.
None.
ITEM 3. DEFAULTS UPON SENIOR SECURITIES.
None.
ITEM 4. MINE SAFETY DISCLOSURES.
Not applicable.
ITEM 5. OTHER INFORMATION.
None.
20
ITEM 6. EXHIBITS.
|
|
|
Exhibit
Number |
|
Description |
|
|
|
|
|
|
31.1 |
|
Certification of Principal Executive Officer and Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. |
|
|
|
32.1 |
|
Certification
of Principal Executive Officer and Principal Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
|
EX-101.INS |
|
XBRL Instance Document* |
EX-101.SCH |
|
XBRL Taxonomy Extension Schema Document* |
EX-101.CAL |
|
XBRL Taxonomy Extension Calculation Linkbase Document* |
EX-101.DEF |
|
XBRL Taxonomy Extension Definition Linkbase Document* |
EX-101.LAB |
|
XBRL Taxonomy Extension Labels Linkbase Document* |
EX-101.PRE |
|
XBRL Taxonomy Extension Presentation Linkbase Document* |
|
|
|
* The XBRL related information in Exhibit
101 shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise
subject to liability of that section and shall not be incorporated by reference into any filing or other document pursuant to the Securities
Act of 1933, as amended, except as shall be expressly set forth by specific reference in such filing or document.
21
SIGNATURES
Pursuant to the requirements of the Securities
Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
CORETAG, INC. |
|
|
|
|
Date: May 13, 2024 |
By: |
/s/ Joseph Passalaqua |
|
|
|
Name: Joseph Passalaqua |
|
|
Title: President
Chief Executive Officer
Chief Financial Officer |
EXHIBIT 31.1
SECTION 302 CERTIFICATION OF PRINCIPAL
EXECUTIVE OFFICER OF CORETAG, INC.
I, Joseph Passalaqua, certify that:
1. I have reviewed this quarterly report
on Form 10-Q of CORETAG, INC.;
2. Based on my knowledge, this quarterly
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 quarterly
report;
3. Based on my knowledge, the financial
statements, and other financial information included in this quarterly 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 quarterly report;
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:
(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;
(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;
(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
(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
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):
(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
(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: May 13, 2024 |
/s/ Joseph Passalaqua, |
|
Joseph Passalaqua |
|
President
Chief Executive Officer
Chief Financial Officer
(Principal Executive and Principal Financial Officer) |
EXHIBIT 32.1
SECTION 906 CERTIFICATION OF PRINCIPAL
EXECUTIVE OFFICER AND PRINCIPAL FINANCIAL OFFICER OF
CORETAG , INC.
In connection with the accompanying Quarterly
Report on Form 10-Q of CORETAG, INC. for the quarter ended March 31, 2024, the undersigned, Joseph Passalaqua, President and CEO of CORETAG,
INC., does hereby certify pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:
(1) such Quarterly Report on Form 10-Q for
the quarter ended December 31, 2023 fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934,
as amended; and
(2) the information contained in such Quarterly
Report on Form 10-Q for the quarter ended December 31, 2023 fairly presents, in all material respects, the financial condition and results
of operations of CORETAG, INC.
|
|
|
|
Date: May 13, 2024 |
/s/ Joseph Passalaqua |
|
Joseph Passalaqua |
|
President
Chief Executive Officer
Chief Financial Officer
(Principal Executive and Principal Financial Officer) |
v3.24.1.1.u2
Cover - shares
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6 Months Ended |
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Mar. 31, 2024 |
May 13, 2024 |
Cover [Abstract] |
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Document Fiscal Year Focus |
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|
|
Current Fiscal Year End Date |
--09-30
|
|
Entity File Number |
000-56293
|
|
Entity Registrant Name |
CORETAG, INC.
|
|
Entity Central Index Key |
0001624140
|
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Entity Tax Identification Number |
35-2515740
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Entity Incorporation, State or Country Code |
NV
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Entity Address, Address Line One |
7325 Oswego Road
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Liverpool
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NY
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Entity Address, Postal Zip Code |
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v3.24.1.1.u2
BALANCE SHEETS - USD ($)
|
Mar. 31, 2024 |
Sep. 30, 2023 |
Current Assets: |
|
|
Cash |
|
|
Total Current Assets |
|
|
TOTAL ASSETS |
0
|
0
|
Current Liabilities: |
|
|
Accounts Payable |
12,252
|
8,450
|
Accounts Payable - Related Party |
15,500
|
12,500
|
Income Tax Payable |
2,303
|
2,303
|
Note Payable - Related Party |
61,387
|
46,417
|
Total Current Liabilities |
91,442
|
69,670
|
Total Liabilities |
91,442
|
69,670
|
Stockholders' Deficit |
|
|
Preferred Stock; Blank Check, par value $0.0001, 10,000,000 shares Authorized, 0 shares Issued and Outstanding as of March 31, 2024 and September 30, 2023 |
|
|
Common Stock, par value $0.0001, 290,000,000 shares Authorized, 93,300 shares Issued and Outstanding as of March 31, 2024 and September 30, 2023 |
9
|
9
|
Additional Paid-In Capital |
74,685
|
74,685
|
Accumulated Deficit |
(166,136)
|
(144,364)
|
Total Stockholders' Deficit |
(91,442)
|
(69,670)
|
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT |
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|
$ 0
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v3.24.1.1.u2
BALANCE SHEETS (Parenthetical) - $ / shares
|
Mar. 31, 2024 |
Sep. 30, 2023 |
Statement of Financial Position [Abstract] |
|
|
Preferred Stock, Par or Stated Value Per Share |
$ 0.0001
|
$ 0.0001
|
Preferred Stock, Shares Authorized |
10,000,000
|
10,000,000
|
Preferred Stock, Shares Issued |
0
|
0
|
Preferred Stock, Shares Outstanding |
0
|
0
|
Common Stock, Par or Stated Value Per Share |
$ 0.0001
|
$ 0.0001
|
Common Stock, Shares Authorized |
290,000,000
|
290,000,000
|
Common Stock, Shares, Issued |
93,300
|
93,300
|
Common Stock, Shares, Outstanding |
93,300
|
93,300
|
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v3.24.1.1.u2
STATEMENTS OF OPERATIONS - USD ($)
|
3 Months Ended |
6 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
Mar. 31, 2024 |
Mar. 31, 2023 |
Income Statement [Abstract] |
|
|
|
|
Revenues: |
|
|
|
|
Operating Expenses |
|
|
|
|
General and Administrative Expenses |
817
|
6,890
|
1,838
|
7,238
|
Professional Fees |
6,926
|
5,680
|
19,934
|
10,191
|
Total Operating Expenses |
7,743
|
12,570
|
21,772
|
17,429
|
Loss From Operations |
(7,743)
|
(12,570)
|
(21,772)
|
(17,429)
|
Income Tax Provision |
|
|
|
|
Net Loss |
$ (7,743)
|
$ (12,570)
|
$ (21,772)
|
$ (17,429)
|
Basic & Diluted Loss per Common Share |
$ (0.08)
|
$ (0.13)
|
$ (0.23)
|
$ (0.19)
|
Weighted Average Common Shares Outstanding |
93,300
|
93,300
|
93,300
|
93,300
|
X |
- DefinitionThe amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.
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v3.24.1.1.u2
STATEMENT OF STOCKHOLDERS EQUITY - USD ($)
|
Common Stock [Member] |
Additional Paid-in Capital [Member] |
Retained Earnings [Member] |
Total |
Beginning balance, value at Sep. 30, 2022 |
$ 9
|
$ 74,685
|
$ (114,183)
|
$ (39,489)
|
Shares, Issued at Sep. 30, 2022 |
93,300
|
|
|
|
Net Loss |
|
|
(4,859)
|
(4,859)
|
Net Loss |
|
|
(12,570)
|
(12,570)
|
Ending balance, value at Mar. 31, 2023 |
$ 9
|
74,685
|
(131,612)
|
(56,918)
|
Shares, Issued at Mar. 31, 2023 |
93,300
|
|
|
|
Beginning balance, value at Sep. 30, 2023 |
$ 9
|
74,685
|
(144,364)
|
(69,670)
|
Shares, Issued at Sep. 30, 2023 |
93,300
|
|
|
|
Net Loss |
|
|
(14,029)
|
(14,029)
|
Net Loss |
|
|
(7,743)
|
(7,743)
|
Ending balance, value at Mar. 31, 2024 |
$ 9
|
$ 74,685
|
$ (166,136)
|
$ (91,442)
|
Shares, Issued at Mar. 31, 2024 |
93,300
|
|
|
|
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v3.24.1.1.u2
STATEMENTS OF CASH FLOWS - USD ($)
|
3 Months Ended |
6 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
Mar. 31, 2024 |
Mar. 31, 2023 |
CASH FLOWS FROM OPERATING ACTIVITIES: |
|
|
|
|
Net Loss |
$ (7,743)
|
$ (12,570)
|
$ (21,772)
|
$ (17,429)
|
Adjustments to reconcile net loss to net cash used in operating activities: |
|
|
|
|
Accounts Payable |
|
|
3,802
|
(3,893)
|
Accounts Payable - Related Party |
|
|
3,000
|
2,500
|
Net Cash Used in Operating Activities |
|
|
(14,970)
|
(18,822)
|
CASH FLOWS FROM FINANCING |
|
|
|
|
Notes Payable - Related Party |
|
|
14,970
|
20,841
|
Net Cash Provided by Financing Activities |
|
|
14,970
|
20,841
|
Net Increase in Cash |
|
|
|
2,019
|
Cash at the Beginning of Period |
|
|
|
68
|
Cash at the End of Period |
|
$ 2,087
|
|
2,087
|
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION: |
|
|
|
|
Cash paid during the year for: Interest |
|
|
|
|
Cash paid during the year for: Taxes |
|
|
|
|
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v3.24.1.1.u2
NOTE 1 – NATURE OF OPERATIONS
|
6 Months Ended |
Mar. 31, 2024 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
NOTE 1 – NATURE OF OPERATIONS |
NOTE 1 – NATURE OF OPERATIONS
Coretag, Inc. (“CORETAG” or the “Company”)
was incorporated as Paramount Supply Inc. and established under the Corporation Laws of the State of Nevada on September 12, 2014. On
September 29, 2017, the Company filed a Certificate of Amendment changing the name from “Paramount Supply Inc.” to “Nine
Alliance Science and Technology Group”. The Company was formed for the purpose of marketing and distributing ladies fashion handbags.
At the end of 2017 the Company became dormant and ceased all business operations.
On August 27, 2020, a motion
and application was made to appoint a Custodian of the Company based on prior management abandoning its responsibilities to continue making
filings at the Nevada Secretary of State’s office and for failing to hold a stockholders’ meeting in over 3 years and otherwise
failing to keep current in its obligations to the Company. Upon motion and application to the District Court, Clark County Nevada,
the Court granted the request for Custodian for the Company (“Custodian”). Upon granting the motion, the Court
issued an Order acknowledging that the Custodian has performed all of the duties that had been required of it and the management of the
Company will revert exclusively to the officers and directors appointed by the Custodian. In the Revival of the Company, Investment Reserves
Series, as the Custodian of the Company, appointed Joseph Passalaqua as CEO, CFO and Secretary. As of the period ended, March 31, 2024,
Joseph Passalaqua is CEO, CFO and Secretary.
On June 2, 2023 the Company
filed with the State of Nevada to change the Company name to “Coretag Holdings Inc.”, then Amended to “Coretag Inc.”
and a 2,500-to-1 Reverse Stock Split of the Issued and Outstanding Shares of Common Stock. The Board Resolutions and Consents have been
provided to FINRA. The Name change and Reverse Split became effective at the open of market on April 10, 2024 (“Effective date”).
The current name of the Company
is Coretag, Inc.
On June 6, 2023 the Company
entered into a Common Stock Purchase Agreement with Coretag Holding AG, a German Public Limited Company, following the Closing date, when
the reverse split receives approval, the Company will file a Super 8K with the SEC.
We are currently considered
a shell company Rule 405 defines a shell company as a company with 1) no or nominal operations, and either 2)no or nominal assets, 3)
assets consisting solely of cash and cash equivalents, or 4) assets consisting of any amount of cash and cash equivalents and nominal
other assets. We will remain classified as a shell company until we qualify for an exemption pursuant to Rule 144 (i)(2) by meeting the
following requirements: Coretag, Inc. will no longer be a shell company when it mandatorily files reports with the SEC, it has filed all
required reports during the past 12 months, and it has been over a year since the current Form 10 information was filed. Security holders
will not be able to rely on Rule 144 for the resale of restricted and/or control securities as long as JMKJ remains classified as a shell
corporation.
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 incurred a loss since Inception (March 25, 2008) resulting in an
accumulated deficit of $166,136 as of March 31, 2024 and further losses are anticipated in the development of its business. Further, the
Company has current liabilities in excess of current assets and has a stockholders’ deficit at March 31, 2024. These factors raise
substantial doubts about the Company’s ability to continue as a going concern for a period of one year from the issuance of these
financial statements.
Management believes that
the ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or obtaining
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 loans from directors and/or private placement of common
stock. The failure to achieve the necessary levels of profitability or obtaining additional funding would be detrimental to the Company.
|
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v3.24.1.1.u2
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
|
6 Months Ended |
Mar. 31, 2024 |
Accounting Policies [Abstract] |
|
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
NOTE 2 - SUMMARY OF
SIGNIFICANT ACCOUNTING POLICIES
2.1 Basis of Presentation
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 September 30 fiscal year end.
2.2 Use of Estimates and Assumptions
The preparation of financial statements in conformity
with accounting principles generally accepted in the United States of America 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 of the financial
statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Due to the limited level of operations, the Company
has not had to make material assumptions or estimates other than the assumption that the Company is a going concern.
2.3 Cash and Cash Equivalents
The Company considers all highly liquid instruments
purchased with a maturity of six months or less to be cash equivalents to the extent the funds are not being held for investment purposes.
As of the previous year ended September 30, 2023 the Company had $0 in total assets, cash on hand. At March 31, 2024, the Company had
$0 in total assets, cash on hand.
2.4 Fair Value of Financial Instruments
As defined in (Financial Accounting Standards Board
ASC 820), fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between
market participants at the measurement date (exit price). The Company will utilize the market data of similar entities in its industry
or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent
in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. The
Company classifies fair value balances based on the observability of those inputs. FASB ASC 820 establishes a fair value hierarchy that
prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets
for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement).
Financial assets and liabilities recorded at fair value
in our balance sheet, are categorized based upon a fair value hierarchy established by GAAP, which prioritizes the inputs used to measure
fair value into the following levels:
Level 1 — Quoted market prices in active markets
for identical assets or liabilities at the measurement date.
Level 2 — Quoted prices for similar assets or
liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; or other
inputs that are observable and can be corroborated by observable market data.
Level 3 — Inputs reflecting management's best
estimates and assumptions of what market participants would use in pricing assets or liabilities at the measurement date. The inputs are
unobservable in the market and significant to the valuation of the instruments.
A financial instrument's categorization within the
valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement.
The Company follows ASC 820’s financial instruments
consist of accounts payable and amounts provided to the Company from related parties. The carrying amount of financial instruments approximates
fair value because of the short-term nature of these items.
2.5 Stock-Based Compensation
For the six months ended March 31, 2024 and the year
ended September 30, 2023, the Company has not issued any stock-based payments to its employees Stock-based compensation is accounted for
at fair value in accordance with ASC 718, when applicable. To date, the Company has not adopted a stock option plan and has not granted
any stock options.
2.6 Income Taxes
The Company follows the ASC 740-10 deferral method
of accounting for income taxes for assets and liabilities. 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. Future tax benefits which arise as result of accumulated losses have not be recognized
in these financial statements, as their realization is not likely to occur.
2.7 Basic Income (Loss) Per Share
The Company computes loss per share in accordance with
“ASC-260”, “Earnings per Share” which requires presentation of both basic and diluted earnings per share on the
face of the statement of operations.
Basic loss per share is computed by
dividing net loss available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted
loss per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all
potential common shares if their effect is anti-dilutive.
For the six months ended March 31, 2024
and the year ended September 30, 2023 there were no potentially dilutive debt or equity instruments issued or outstanding and any such
shares would have been excluded from the computation because they would have been anti-dilutive as the Company incurred losses in this
period.
2.8 Commitments and Contingencies
The Company follows ASC 440 & ASC 450, subtopic
450-20 of the FASB Accounting Standards Codification to report accounting for contingencies and commitments respectively. Certain conditions
may exist as of the date the financial statements are issued, which may result in a loss to the Company, but which will only be resolved
when one or more future events occur or fail to occur.
The Company assesses such contingent liabilities, and
such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending
against the Company or un-asserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal
proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.
If the assessment of a contingency indicates
that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability
would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency
is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an
estimate of the range of possible losses, if determinable and material, would be disclosed.
Loss contingencies considered remote are generally
not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon
information available at this time, that these matters will have a material adverse effect on the Company’s consolidated financial
position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect
the Company’s business, financial position, and results of operations or cash flows.
2.9 Recent Accounting Pronouncements
The Company reviewed all the recently issued, but
not yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company.
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v3.24.1.1.u2
NOTE 3 – COMMON STOCK
|
6 Months Ended |
Mar. 31, 2024 |
Equity [Abstract] |
|
NOTE 3 – COMMON STOCK |
NOTE 3 – COMMON STOCK
On June 2, 2023 the Company
filed with the State of Nevada to change the Company name to Coretag, Inc. and also requested approval for a 2,500-to-1 Reverse Stock
Split of the Issued and Outstanding Shares of Common Stock. The Board Resolutions and Consents for the 2,500-to-1 Reverse Stock Split
of Issued Common Stock have been provided to FINRA.
As of the year ended September
30, 2023, the Company had 290,000,000 shares of Common Stock Authorized and 93,300 shares of Common Stock Issued and Outstanding and 10,000,000
shares of Blank Check Preferred Stock Authorized and 0 Issued and Outstanding as result of a 2,500-to-1 Reverse Stock Split of the issued
and outstanding shares of common stock, that was approved on April 10, 2024, being taken retroactively.
As
of the six months ended March 31, 2024, the Company had 290,000,000 shares of Common Stock Authorized and 93,300 shares of Common Stock
Issued and Outstanding and 10,000,000 shares of Blank Check Preferred Stock Authorized and 0 Issued and Outstanding as result of a 2,500-to-1
Reverse Stock Split of the issued and outstanding shares of common stock, that was approved on April 10, 2024, being taken retroactively.
As of the current date of
filing, the Company had 93,300 shares of Common Stock Issued and Outstanding as result of a 2,500-to-1 Reverse Stock Split of the issued
and outstanding shares, that was approved on April 10, 2024.
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- DefinitionThe entire disclosure for equity.
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v3.24.1.1.u2
NOTE 4 – RELATED PARTY TRANSACTIONS
|
6 Months Ended |
Mar. 31, 2024 |
Related Party Transactions [Abstract] |
|
NOTE 4 – RELATED PARTY TRANSACTIONS |
NOTE 4 – 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. There is no formal written commitment for continued support by shareholders or directors.
Amounts represent advances or amounts paid in satisfaction of liabilities. The advances were considered temporary in nature and were not
formalized by a signed promissory note.
In the last two years ended
September 30, 2022 and September 30, 2023, Joseph Passalaqua, an officer and Related Party, advanced the Company $14,424 and $31,993,
respectively to cover the Company’s expenses that included Stock Transfer Agent and EDGAR/XBRL Agent fees. These amounts are held
in Unsecured Promissory Notes that are non-interest bearing, payable on demand and unsecured.
In the six months ended
March 31, 2024, Joseph Passalaqua, an officer and Related Party, advanced the Company $14,970 to cover the Company’s expenses that
included Stock Transfer Agent and EDGAR/XBRL Agent fees. This amount is held in Unsecured Promissory Notes that are non-interest bearing,
payable on demand and unsecured.
As of March 31, 2024, $61,387
is outstanding and included in Note Payable – Related Party – due to to Joseph Passalaqua, Sole Officer and Director.
In the last two years ended
September 30, 2022 and September 30, 2023, Lyboldt-Daly, Inc; its sole officer is Joseph Passalaqua, who is also an officer and Related
Party of Nine Alliance Science and Technology Group, Inc., provided the internal accounting for the Company in the amount of $7,000 and
$5,500, respectively. This amount is non-interest bearing, payable on demand and unsecured.
In the six months ended
September 30, 2023, Lyboldt-Daly, Inc; its sole officer is Joseph Passalaqua, who is also an officer and Related Party of Nine Alliance
Science and Technology Group, Inc., provided the internal accounting for the Company in the amount of $3,000. This amount is non-interest
bearing, payable on demand and unsecured.
As of March 31, 2024,
$15,500 is outstanding and included in Related Party Payable – due to Lyboldt-Daly Inc.
The Company currently operates out of an office of a related party free
of rent.
|
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v3.24.1.1.u2
NOTE 5 – INCOME TAXES
|
6 Months Ended |
Mar. 31, 2024 |
Income Tax Disclosure [Abstract] |
|
NOTE 5 – INCOME TAXES |
NOTE 5 – INCOME TAXES
As of six months ended March 31, 2024, the Company
had net operating loss carry forwards of approximately $166,136 that may be available to reduce future years' taxable income in varying
amounts through 2044.
As of the year ended September 30, 2023, the Company
had net operating loss carry forwards of approximately $144,364 that may be available to reduce future years' taxable income in varying
amounts through 2043.
Future tax benefits which arise as a result of these
losses have not been recognized in these financial statements, as their realization is determined not likely to occur and accordingly,
the Company has recorded a valuation allowance for the deferred tax asset relating to these tax loss carry-forwards.
The 21% tax rate provision for Federal income tax consists
of the following:
|
|
March 31,
2024 |
|
September 30,
2023 |
Federal income tax benefit attributable to: |
|
|
|
|
|
|
|
|
Current operations |
|
$ |
34,889 |
|
|
$ |
30,316 |
|
Less: change in valuation allowance |
|
|
(34,889 |
) |
|
|
(30,316 |
) |
Net provision for Federal income taxes |
|
$ |
— |
|
|
$ |
— |
|
The cumulative tax effect at the expected rate of 35% of significant items
comprising our net deferred tax amount is as follows:
|
|
March 31,
2024 |
|
September 30,
2023 |
Deferred tax asset attributable to: |
|
|
|
|
|
|
|
|
Net operating loss carry over |
|
$ |
58,148 |
|
|
$ |
50,527 |
|
Less: valuation allowance |
|
|
(58,148 |
) |
|
|
(50,527 |
) |
Net deferred tax asset |
|
$ |
— |
|
|
$ |
— |
|
Due to the change in ownership provisions of the Tax
Reform Act of 1986, net operating loss carry forwards of approximately $166,136 for Federal income tax reporting purposes are subject
to annual limitations. Should a change in ownership occur net operating loss carry forwards may be limited as to use in future years.
The Company’s returns are open to examination by the Internal Revenue Services for all tax years since inception.
|
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v3.24.1.1.u2
NOTE 6 - SUBSEQUENT EVENTS
|
6 Months Ended |
Mar. 31, 2024 |
Subsequent Events [Abstract] |
|
NOTE 6 - SUBSEQUENT EVENTS |
NOTE 6 - SUBSEQUENT EVENTS
On April 10, 2024, the effective date, FINRA approved
the 2,500-to-1 Reverse Stock Split, resulting in 93,300 shares of common stock issued and outstanding as of that date and name change
of the Company to Coretag Inc. This has been shown retroactively on the Company’s Financial Statements.
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v3.24.1.1.u2
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
|
6 Months Ended |
Mar. 31, 2024 |
Accounting Policies [Abstract] |
|
2.1 Basis of Presentation |
2.1 Basis of Presentation
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 September 30 fiscal year end.
|
2.2 Use of Estimates and Assumptions |
2.2 Use of Estimates and Assumptions
The preparation of financial statements in conformity
with accounting principles generally accepted in the United States of America 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 of the financial
statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Due to the limited level of operations, the Company
has not had to make material assumptions or estimates other than the assumption that the Company is a going concern.
|
2.3 Cash and Cash Equivalents |
2.3 Cash and Cash Equivalents
The Company considers all highly liquid instruments
purchased with a maturity of six months or less to be cash equivalents to the extent the funds are not being held for investment purposes.
As of the previous year ended September 30, 2023 the Company had $0 in total assets, cash on hand. At March 31, 2024, the Company had
$0 in total assets, cash on hand.
|
2.4 Fair Value of Financial Instruments |
2.4 Fair Value of Financial Instruments
As defined in (Financial Accounting Standards Board
ASC 820), fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between
market participants at the measurement date (exit price). The Company will utilize the market data of similar entities in its industry
or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent
in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. The
Company classifies fair value balances based on the observability of those inputs. FASB ASC 820 establishes a fair value hierarchy that
prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets
for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement).
Financial assets and liabilities recorded at fair value
in our balance sheet, are categorized based upon a fair value hierarchy established by GAAP, which prioritizes the inputs used to measure
fair value into the following levels:
Level 1 — Quoted market prices in active markets
for identical assets or liabilities at the measurement date.
Level 2 — Quoted prices for similar assets or
liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; or other
inputs that are observable and can be corroborated by observable market data.
Level 3 — Inputs reflecting management's best
estimates and assumptions of what market participants would use in pricing assets or liabilities at the measurement date. The inputs are
unobservable in the market and significant to the valuation of the instruments.
A financial instrument's categorization within the
valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement.
The Company follows ASC 820’s financial instruments
consist of accounts payable and amounts provided to the Company from related parties. The carrying amount of financial instruments approximates
fair value because of the short-term nature of these items.
|
2.5 Stock-Based Compensation |
2.5 Stock-Based Compensation
For the six months ended March 31, 2024 and the year
ended September 30, 2023, the Company has not issued any stock-based payments to its employees Stock-based compensation is accounted for
at fair value in accordance with ASC 718, when applicable. To date, the Company has not adopted a stock option plan and has not granted
any stock options.
|
2.6 Income Taxes |
2.6 Income Taxes
The Company follows the ASC 740-10 deferral method
of accounting for income taxes for assets and liabilities. 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. Future tax benefits which arise as result of accumulated losses have not be recognized
in these financial statements, as their realization is not likely to occur.
|
2.7 Basic Income (Loss) Per Share |
2.7 Basic Income (Loss) Per Share
The Company computes loss per share in accordance with
“ASC-260”, “Earnings per Share” which requires presentation of both basic and diluted earnings per share on the
face of the statement of operations.
Basic loss per share is computed by
dividing net loss available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted
loss per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all
potential common shares if their effect is anti-dilutive.
For the six months ended March 31, 2024
and the year ended September 30, 2023 there were no potentially dilutive debt or equity instruments issued or outstanding and any such
shares would have been excluded from the computation because they would have been anti-dilutive as the Company incurred losses in this
period.
|
2.8 Commitments and Contingencies |
2.8 Commitments and Contingencies
The Company follows ASC 440 & ASC 450, subtopic
450-20 of the FASB Accounting Standards Codification to report accounting for contingencies and commitments respectively. Certain conditions
may exist as of the date the financial statements are issued, which may result in a loss to the Company, but which will only be resolved
when one or more future events occur or fail to occur.
The Company assesses such contingent liabilities, and
such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending
against the Company or un-asserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal
proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.
If the assessment of a contingency indicates
that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability
would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency
is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an
estimate of the range of possible losses, if determinable and material, would be disclosed.
Loss contingencies considered remote are generally
not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon
information available at this time, that these matters will have a material adverse effect on the Company’s consolidated financial
position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect
the Company’s business, financial position, and results of operations or cash flows.
|
2.9 Recent Accounting Pronouncements |
2.9 Recent Accounting Pronouncements
The Company reviewed all the recently issued, but
not yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company.
|
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v3.24.1.1.u2
NOTE 5 – INCOME TAXES (Tables)
|
6 Months Ended |
Mar. 31, 2024 |
Income Tax Disclosure [Abstract] |
|
Federal Income Tax Provision |
|
|
March 31,
2024 |
|
September 30,
2023 |
Federal income tax benefit attributable to: |
|
|
|
|
|
|
|
|
Current operations |
|
$ |
34,889 |
|
|
$ |
30,316 |
|
Less: change in valuation allowance |
|
|
(34,889 |
) |
|
|
(30,316 |
) |
Net provision for Federal income taxes |
|
$ |
— |
|
|
$ |
— |
|
|
Deferred Tax Asset |
|
|
March 31,
2024 |
|
September 30,
2023 |
Deferred tax asset attributable to: |
|
|
|
|
|
|
|
|
Net operating loss carry over |
|
$ |
58,148 |
|
|
$ |
50,527 |
|
Less: valuation allowance |
|
|
(58,148 |
) |
|
|
(50,527 |
) |
Net deferred tax asset |
|
$ |
— |
|
|
$ |
— |
|
|
X |
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v3.24.1.1.u2
NOTE 3 – COMMON STOCK (Details Narrative) - shares
|
Jun. 02, 2023 |
Mar. 31, 2024 |
Sep. 30, 2023 |
Equity [Abstract] |
|
|
|
Reverse Stock Split |
2,500-to-1
|
|
|
Common Stock, Shares Authorized |
|
290,000,000
|
290,000,000
|
Common Stock, Shares, Issued |
|
93,300
|
93,300
|
Common Stock, Shares, Outstanding |
|
93,300
|
93,300
|
Preferred Stock, Shares Authorized |
|
10,000,000
|
10,000,000
|
Preferred Stock, Shares Issued |
|
0
|
0
|
Preferred Stock, Shares Outstanding |
|
0
|
0
|
X |
- DefinitionThe maximum number of common shares permitted to be issued by an entity's charter and bylaws.
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v3.24.1.1.u2
NOTE 4 – RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)
|
6 Months Ended |
12 Months Ended |
Mar. 31, 2024 |
Sep. 30, 2023 |
Sep. 30, 2022 |
Related Party Transaction [Line Items] |
|
|
|
Related Party Transaction, Amounts of Transaction |
$ 14,970
|
|
|
Notes Payable, Current |
61,387
|
$ 46,417
|
|
[custom:AccountsPayableRelatedParty-0] |
$ 15,500
|
12,500
|
|
Joeseph Passalaqua [Member] |
|
|
|
Related Party Transaction [Line Items] |
|
|
|
Related Party Transaction, Amounts of Transaction |
|
31,993
|
$ 14,424
|
Lyboldt Daly Inc [Member] |
|
|
|
Related Party Transaction [Line Items] |
|
|
|
Related Party Transaction, Amounts of Transaction |
|
$ 5,500
|
$ 7,000
|
X |
- DefinitionSum of the carrying values as of the balance sheet date of the portions of long-term notes payable due within one year or the operating cycle if longer.
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