DeltaSoft posts $0 revenue, $9,736 quarterly loss

DeltaSoft Corp (DSFT), a Wyoming-based development-stage IT consulting and software company, reported its quarter ended June 30, 2026 with no revenue and a net loss of $9,736, compared with revenue of $10,109 and net income of $1,130 a year earlier.

Rhea-AI Filing Summary

DeltaSoft Corp (DSFT), a Wyoming-based development-stage IT consulting and software company, reported its quarter ended June 30, 2026 with no revenue and a net loss of $9,736, compared with revenue of $10,109 and net income of $1,130 a year earlier. The company is building an AI-supported project planning and freelancer management platform and Android mobile app, but has not yet generated recurring revenue.

Total assets were $55,762, including $8,449 in cash and $27,313 in intangible assets, against total liabilities of $26,455, primarily a $26,231 unsecured, non‑interest‑bearing related party loan from the sole director. Stockholders’ equity was $29,307 with an accumulated deficit of $10,547, and 5,317,706 common shares were outstanding as of August 12, 2026.

Management states there is substantial doubt about the company’s ability to continue as a going concern due to limited working capital and lack of a stabilized revenue base, and expects dependence on additional investment capital. Management also concluded that disclosure controls and procedures were not effective as of June 30, 2026, although no material changes in internal control over financial reporting were identified during the quarter.

Positive

• None.

Negative

• Going concern uncertainty: The company highlights an accumulated deficit of $10,547, limited working capital, and no stable revenue, stating substantial doubt about its ability to continue as a going concern.
• Ineffective disclosure controls: Management concluded disclosure controls and procedures were not effective as of June 30, 2026, indicating control weaknesses around financial reporting and disclosures.
• Revenue decline and swing to loss: Quarterly revenue fell from $10,109 to $0, with results moving from net income of $1,130 to a net loss of $9,736.

Filing Explained

In the quarter ended June 30, 2026, cash fell to $8,449 after $13,285 of operating outflow, while no new shares were issued.

This Form 10-Q is DeltaSoft’s unaudited quarterly report for the three months ended June 30, 2026; it reports 5,317,706 common shares issued and outstanding at both June 30 and August 12, 2026, with no potentially dilutive debt or equity instruments outstanding as of June 30.

The company says it expects to raise capital through equity or debt, but this filing reports no new share issuance or financing proceeds for the quarter, so any dilution or new funding remains prospective rather than completed.

The filing lists 75,000,000 authorized common shares separately from 5,317,706 issued and outstanding shares; only the latter is reported as issued, and both counts are unchanged from March 31.

Under the supplied dilution definition, issuing additional shares would increase the total share count and reduce an existing holder’s percentage ownership absent offsetting changes; this filing does not report that issuance.

Cash fell from $25,470 at March 31 to $8,449 at June 30, while operating activities used $13,285, investing activities used $3,736, and financing activities provided $0.

That cash movement is consistent with the filing’s stated need for additional capital, but the filing does not state that a raise has been agreed, completed, or received.

A later financing disclosure would establish whether the stated equity-or-debt plan produces an actual issuance, debt obligation, or proceeds.

Key Figures

Quarterly revenue: $0 Prior-year quarterly revenue: $10,109 Net income (loss): $(9,736) +5 more

8 metrics

Quarterly revenue $0 Revenue for the three months ended June 30, 2026

Prior-year quarterly revenue $10,109 Revenue for the three months ended June 30, 2025

Net income (loss) $(9,736) Net loss for the three months ended June 30, 2026

Cash balance $8,449 Cash as of June 30, 2026

Total assets $55,762 Total assets as of June 30, 2026

Accumulated deficit $10,547 Accumulated deficit as of June 30, 2026

Related party loan $26,231 Unsecured, non-interest-bearing director loan as of June 30, 2026

Shares outstanding 5,317,706 Common shares outstanding as of August 12, 2026

Key Terms

going concern, development stage company, ASC 606, 10b5-1 trading arrangement, +1 more

5 terms

going concern financial

"has not completed its efforts to establish a stabilized source of revenue sufficient to cover operating costs over an extended period of time"

Going concern is the accounting assumption that a company will keep operating and meeting its obligations for the foreseeable future. The phrase matters most when a company or its auditors disclose substantial doubt about it, a formal warning that the business may not have enough resources to continue without raising money, restructuring, or selling assets. That language in a filing or press release signals elevated financial risk.

development stage company financial

"We are development stage company and intends to commence operations in IT consulting services"

ASC 606 financial

"The Company recognizes revenue in accordance with ASC 606, “Revenue from Contracts with Customers”."

A U.S. accounting standard that sets consistent rules for when and how companies record revenue from contracts with customers, focusing on the transfer of promised goods or services. It matters to investors because it affects the timing and amount of reported sales and profit—like deciding whether a contractor can count payment when a job starts, progresses, or finishes—so it improves comparability and helps assess a company's true economic performance.

10b5-1 trading arrangement regulatory

"no director or officer of the Company adopted or terminated a “Rule 10b5-1 trading arrangement”"

Segment Reporting (Topic 280) financial

"ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures”."

Earnings Snapshot

Revenue: $0

Three months ended June 30, 2026

Revenue $0 vs $10,109 for the three months ended June 30, 2025

Net income (loss) $(9,736) vs $1,130 net income for the three months ended June 30, 2025

Net cash from operating activities $(13,285) vs $(14,788) for the three months ended June 30, 2025

Total assets $55,762 vs $73,338 as of March 31, 2026

FAQ

AI-generated questions and answers. How Rhea-AI works. Not financial advice.

How did DeltaSoft Corp (DSFT) perform financially in the quarter ended June 30, 2026?

DeltaSoft reported $0 revenue and a net loss of $9,736 for the quarter ended June 30, 2026. In the prior-year quarter, it had $10,109 revenue and net income of $1,130, reflecting an early-stage business still seeking stable revenues.

What is the financial position of DeltaSoft Corp (DSFT) as of June 30, 2026?

As of June 30, 2026, DeltaSoft had total assets of $55,762 and total liabilities of $26,455. Cash was $8,449, intangible assets were $27,313, and stockholders’ equity totaled $29,307, reflecting limited resources for ongoing development.

Does DeltaSoft Corp (DSFT) face going concern risks?

Yes. Management notes an accumulated deficit of $10,547, limited working capital, and no stabilized revenue base, indicating substantial doubt about continuing as a going concern. The company expects to rely on additional investment capital to fund operations in the near term.

What does DeltaSoft Corp (DSFT) say about its internal controls and disclosure procedures?

Management evaluated disclosure controls and procedures as of June 30, 2026 and concluded they were not effective. However, it reported no change during the quarter that materially affected, or was reasonably likely to materially affect, internal control over financial reporting.

How is DeltaSoft Corp (DSFT) currently funded and what related party debt exists?

DeltaSoft is funded mainly through equity issuances and a related party loan. Its sole director has loaned $26,231 on an unsecured, non‑interest‑bearing, due‑on‑demand basis, which constitutes the majority of the company’s liabilities at June 30, 2026.

How many DeltaSoft Corp (DSFT) shares are outstanding and what is the capital structure?

DeltaSoft is authorized to issue 75,000,000 common shares with par value $0.001. As of August 12, 2026, there were 5,317,706 common shares issued and outstanding, with no preferred stock or dilutive securities disclosed.

What is the business model of DeltaSoft Corp (DSFT) and has it begun generating recurring revenue?

DeltaSoft operates a project planning and freelancer-management platform and Android app, aiming to earn a markup on freelancer fees. For the quarter ended June 30, 2026, it reported $0 revenue, indicating recurring revenue has not yet been established.

AI-generated analysis. How Rhea-AI works. Not financial advice.

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Table of Contents

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-Q

(Mark One)

☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended June 30, 2026

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ______ to _______

Commission File Number: 000-56813

DeltaSoft Corp.

(Exact name of registrant as specified in its charter)

Wyoming		32-0761940
(State or Other Jurisdiction of Incorporation or Organization)		(IRS Employer Identification Number)

91 Portland Road

London W11 4LN

United Kingdom

+44-74-4195-7262

deltasoftcorp@protonmail.com

(Address, including zip code, and telephone number,

including area code, of registrant’s principal executive offices)

Wyoming Registered Agent

1621 Central Ave

Cheyenne, WY 82001

+1-307-637-5151

(Name, address, including zip code, and telephone number,

including area code, of agent for service)

Securities registered pursuant to Section 12(b) of the Act:

Title of each class	Trading Symbol(s)	Name of each exchange on which registered
N/A	N/A	N/A

Securities registered pursuant to Section 12(g) of the Act: ordinary shares, par value $0.001 per share

Indicate by checkmark whether the issuer: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 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 ☒ No ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted 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 such files).

Yes ☒ No ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer”, “smaller reporting company”, and “emerging growth company” in Rule 12b-2 of the Exchange Act. (Check one)

Large accelerated filer	☐	Accelerated filer	☐
Non-accelerated filer	☒	Smaller reporting company	☒
		Emerging growth company	☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☒

Indicate by checkmark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the most practicable date:

Class	Outstanding as of August 12, 2026
Common Stock: $0.001	5,317,706

TABLE OF CONTENTS

	PART I — FINANCIAL INFORMATION
Item 1.	Financial Statements.	3
	Balance Sheets (Unaudited)	5
	Statements of Operations (Unaudited)	6
	Statements of Stockholders’ Equity (Deficit) (Unaudited)	7
	Statements of Cash Flows (Unaudited)	8
	Notes to Financial Statements (Unaudited)	9
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations.	14
Item 3.	Quantitative and Qualitative Disclosures About Market Risk.	17
Item 4.	Controls and Procedures.	17
	PART II — OTHER INFORMATION	18
Item 1.	Legal Proceedings.	18
Item 1A.	Risk Factors.	18
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds.	18
Item 3.	Defaults Upon Senior Securities.	18
Item 4.	Mine Safety Disclosures.	18
Item 5.	Other Information.	18
Item 6.	Exhibits.	18
	SIGNATURES	19

2

PART I — FINANCIAL INFORMATION

Item 1. Financial statements.

Forward-Looking Statements

This Form 10-Q contains forward-looking statements, which relate to future events or our future financial performance. In some cases, you can identify forward-looking statements by terminology such as “may,” “should,” “expects,” “plans,” “anticipates,” “believes,” “estimates,” “predicts,” “potential,” or “continue” or the negative of these terms or other comparable terminology. These statements are only predictions and involve known and unknown risks, uncertainties and other factors, including the risks in the section entitled “Risk Factors,” that may cause our industry’s actual results, levels of activity, performance, or achievements to be materially different from any future results, levels of activity, performance, or achievements expressed or implied by these forward-looking statements.

While these forward-looking statements, and any assumptions upon which they are based, are made in good faith and reflect our current judgment regarding the direction of our business, actual results will almost always vary, sometimes materially, from any estimates, predictions, projections, assumptions or other future performance suggested herein. Except as required by applicable law, including the securities laws of the United States, we do not intend to update any of the forward-looking statements to conform these statements to actual results.

3

INDEX TO FINANCIAL STATEMENTS

	Page No.
Balance Sheets as of June 30, 2026 (Unaudited) and March 31, 2026 (Audited)	5
Statements of Operations for the three June 30, 2026 and 2025 (Unaudited)	6
Statements of Stockholders’ Equity for the three June 30, 2026 and 2025 (Unaudited)	7
Statements of Cash Flows for the three June 30, 2026 and 2025 (Unaudited)	8
Notes to the Financial Statements	9

4

DELTASOFT CORP.

BALANCE SHEETS

		June 30, 2026 (Unaudited)				March 31, 2026 (Audited)
ASSETS
CURRENT ASSETS:
Cash		$	8,449			$	25,470
Prepaid Expenses			20,000				20,000
Total Current Assets			28,449				45,470
Intangible Asset, Net			27,313				27,868
TOTAL ASSETS		$	55,762			$	73,338
LIABILITIES & STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES:
Accounts Payable		$	224			$	8,239
Related Party Loan			26,231				26,231
Total Current Liabilities			26,455				34,470
Total Liabilities			26,455				34,470
STOCKHOLDERS’ EQUITY:
Common stock: $0.001 par value, 75,000,000 shares authorized, 5,317,706 and 5,317,706 shares issued and outstanding as of June 30, 2026, and March 31, 2026, respectively			5,318				5,318
Additional Paid in Capital			34,536				34,536
Accumulated Deficit			(10,547	)			(986	)
Total Stockholders’ Equity			29,307				38,868
TOTAL LIABILITIES & STOCKHOLDERS’ EQUITY		$	55,762			$	73,338

The accompanying notes are an integral part of these unaudited financial statements.

5

DELTASOFT CORP.

STATEMENTS OF OPERATIONS

For the three months ended June 30, 2026 and 2025

(Unaudited)

		Three months ended June 30, 2026				Three months ended June 30, 2025
REVENUE		$	–			$	10,109
Cost of Goods Sold			–				4,000
Gross Profit			–				6,109
OPERATING EXPENSES:
General and Administrative Expenses			5,413				4,083
Professional Fees			4,323				896
Total Operating Expenses			9,736				4,979
Net Income (Loss) from Operations			(9,736	)			1,130
Provision for Income Taxes			–				–
Net Income (Loss)		$	(9,736	)		$	1,130
Other Comprehensive Income (Loss):
Foreign Exchange Gains (Losses)			175				–
Comprehensive Income (Loss)		$	(9,561	)		$	1,130
Net Income (Loss) per Common Share – Basic & Diluted		$	(0.00	)		$	0.00
Weighted Average Number of Common Shares Outstanding - Basic & Diluted			5,317,706				5,317,706

The accompanying notes are an integral part of these unaudited financial statements.

6

DELTASOFT CORP.

STATEMENTS OF STOCKHOLDERS’ EQUITY

For the three months ended June 30, 2026 and 2025

(Unaudited)

		Common stock								Additional Paid in				Accumulated				Total Stockholders’ Equity
		Shares				Amount				Capital				(Deficit)				(Deficit)
Balance as of March 31, 2025			5,317,706			$	5,318			$	34,536			$	(700	)		$	39,154
Net Income for the Period Ended			–				–				–				1,130				1,130
Balance as of June 30, 2025			5,317,706			$	5,318			$	34,536			$	430			$	40,284
Balance as of March 31, 2026			5,317,706			$	5,318			$	34,536			$	(986	)		$	38,868
Net Loss for the Period Ended			–				–				–				(9,561	)			(9,561	)
Balance as of June 30, 2026			5,317,706			$	5,318			$	34,536			$	(10,547	)		$	29,307

The accompanying notes are an integral part of these unaudited financial statements.

7

DELTASOFT CORP.

STATEMENTS OF CASH FLOW

For the three months ended June 30, 2026 and 2025

(Unaudited)

		Three months ended June 30, 2026				Three months ended June 30, 2025
OPERATING ACTIVITIES:
Net income (loss)		$	(9,561	)		$	1,130
Adjustments to reconcile net loss to net cash (used in) operating activities
Amortization			4,291				4,083
Changes in operating assets and liabilities:
Prepaid expenses			–				(20,000	)
Accounts payable			(8,015	)			(1	)
Net cash provided by (used in) Operating Activities			(13,285	)			(14,788	)
INVESTING ACTIVITIES:
Software development costs			(3,736	)			–
Net cash used in Investing Activities			(3,736	)			–
FINANCING ACTIVITIES:
Proceeds from related party loan			–				4,000
Net cash provided by Financing Activities			–				4,000
Net Increase (Decrease) in Cash for period			(17,021	)			(10,788	)
Cash at beginning of period			25,470				38,771
Cash at end of period		$	8,449			$	27,983
SUPPLEMENTAL CASH FLOW INFORMATION
Cash Paid for Income Taxes		$	–			$	–
Cash Paid for Interest		$	–			$	–

The accompanying notes are an integral part of these unaudited financial statements.

8

DELTASOFT CORP.

NOTES TO THE FINANCIAL STATEMENTS

JUNE 30, 2026

(Unaudited)

NOTE 1 – ORGANIZATION AND NATURE OF BUSINESS

DeltaSoft Corp. (the “Company”) was incorporated in January 4^th 2024 under the laws of the State of Wyoming. We are development stage company and intends to commence operations in IT consulting services and software development.

NOTE 2 – GOING CONCERN

The accompanying financial statements have been prepared in conformity with the United States of America (“GAAP”), which contemplates continuation of the Company as a going concern. As reflected in the financial statements, the Company had an accumulated deficit of $10,547 as of June 30, 2026. The Company currently has limited working capital, and has not completed its efforts to establish a stabilized source of revenue sufficient to cover operating costs over an extended period of time.

Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses. The Company intends to position itself so that it will be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.

NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of presentation

The accompanying unaudited condensed financial statements have been prepared in accordance with the rules and regulations (Regulation S-X) of the Securities and Exchange Commission (the “SEC”) and with the instructions to Form 10-Q. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The results of operations for the three months ended June 30, 2026, are not necessarily indicative of the operating results that may be expected for the year ending March 31, 2027. These unaudited condensed financial statements should be read in conjunction with the March 31, 2026, financial statements and notes thereto.

The Company’s year-end is March 31.

Use of Estimates

The preparation of financial statements in conformity with GAAP 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 amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents

The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents.

9

Software Development Costs

The Company amortizes these costs using the straight-line method over a period of three years, which is the remaining estimated economic life of the costs. At the end of each reporting period, the Company writes down any excess of the unamortized balance over the net realizable value.

In September 2024, the Company capitalized software development costs of $27,000, which will be amortized over three years. In May 2026, the Company capitalized software upgrade development costs of $3,736, which will be amortized over three years. As of June 30, 2026, the total amount of software development cost was $30,736 and the amortization expense was $15,958. The Company expects to recognize amortization expense of $7,684 for the remainder of the fiscal year ending March 31, 2027, amortization expense of $5,745 for the fiscal year ending March 31, 2028, amortization expense of $1,245 for the fiscal year ending March 31, 2029, and amortization expense of $104 for the fiscal year ending March 31, 2030.

In February and March 2025, the Company capitalized website development costs of $7,500 and $6,500, which will be amortized over three years, respectively. As of June 30, 2026, the total amount of website development cost was $14,000 and the amortization expense was $6,132. The Company expects to recognize amortization expense of $3,500 for the fiscal year ending March 31, 2027, and amortization expense of $4,367 for the fiscal year ending March 31, 2028.

In March 2025, the Company capitalized mobile application development costs of $8,000, which will be amortized over three years. As of June 30, 2026, the total amount of mobile application development cost was $8,000 and the amortization expense was $3,333. The Company expects to recognize amortization expense of $2,000 for the remainder of the fiscal year ending March 31, 2027, and amortization expense of $2,667 for the fiscal year ending March 31, 2028.

Related Parties

The Company follows subtopic 850-10 of the Financial Standards Accounting (“FASB”) Accounting Standards Codification (“ASC”) for the identification of related parties and disclosure of related party transactions.

Pursuant to Section 850-10-20 the related parties include (a) affiliates of the Company; (b) entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825–10–15, to be accounted for by the equity method by the investing entity; (c) trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; (d) principal owners of the Company; (e) management of the Company; (f) other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and (g) other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.

10

Revenue Recognition

The Company recognizes revenue in accordance with ASC 606, “Revenue from Contracts with Customers”. The core principle of ASC 606 is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. An entity recognizes revenue in accordance with that core principle by applying the following steps:

Step 1: Identify the contract(s) with a customer

Step 2: Identify the performance obligations in the contract

Step 3: Determine the transaction price

Step 4: Allocate the transaction price to the performance obligations in the contract

Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation.

Specifically, Section 606-10-50 requires an entity to provide information about:

a.	Revenue recognized from contracts with customers, including the disaggregation of revenue into appropriate categories;
b.	Contract balances, including the opening and closing balances of receivables, contract assets, and contract liabilities;
c.	Performance obligations, including when the entity typically satisfies its performance obligations and the transaction price that is allocated to the remaining performance obligations in a contract;
d.	Significant judgments, and changes in judgments, made in applying the requirements to those contracts.

Revenue comes from clients who pay for the services the company provides. The Company offers access to its platform, where a client can create a project either with the help of freelancers or with the assistance of our company.

Net Income (Loss) Per Share

The Company reports earnings (loss) per share in accordance with ASC 260, “Earnings per Share”. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants.

As of June 30, 2026, there were no potentially dilutive debt or equity instruments issued or outstanding.

Comprehensive Income (Loss)

Comprehensive income is defined as all changes in stockholders’ equity (deficit), exclusive of transactions with owners, such as capital investments. Comprehensive income includes net income or loss, changes in certain assets and liabilities that are reported directly in equity such as translation adjustments on investments in foreign subsidiaries and unrealized gains (losses) on available-for-sale securities. For the period from January 4, 2024 (inception) through March 31, 2024, there was no difference between our net income (loss) and comprehensive income (loss). For the year ended March 31, 2026, our net loss was $76 and comprehensive loss was $286. For the three months ended June 30, 2026, our net loss was $9,736 and comprehensive loss was $9,561.

11

Income Taxes

Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.

Recent Accounting Pronouncements

In November 2023, the Financial Standards Accounting Board issued ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures”. The amendments in this Accounting Standards Update (“ASU”) require disclosures, on an annual and interim basis, of significant segment expenses that are regularly provided to the chief operating decision maker (“CODM”), as well as the aggregate amount of other segment items included in the reported measure of segment profit or loss. This ASU requires that a public entity disclose the title and position of the CODM and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. This ASU is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years, with early adoption permitted. The amendments in this ASU should be applied retrospectively to all prior periods presented in the financial statements. The Company adopted the ASU and determined that its adoption did not have a material impact on the Company’s financial statements and related disclosures. As defined in the ASU, operating segments are components of an enterprise about which discrete financial information is regularly provided to the CODM in making decisions on how to allocate resources and assess performance for the organization. The Company operates and manages its business as one reportable and operating segment. The Company’s CODM is the Chief Executive Officer. The Company’s CODM reviews operating results to make decisions about allocating resources and assessing performance for the entire Company.

The Company’s management has evaluated all the recently issued, but not yet effective, accounting standards that have been issued or proposed by the FASB or other standards-setting bodies through the filing date of these financial statements and does not believe the future adoption of any such pronouncements will have a material effect on the Company’s financial position and results of operations.

NOTE 4 – RELATED PARTY TRANSACTIONS

During the period from January 4, 2024 (inception) through June 30, 2026, our sole director has loaned to the Company $26,231 for operating expenses. This loan is unsecured, non-interest bearing and due on demand.

NOTE 5 – STOCKHOLDERS’ EQUITY

The Company has 75,000,000, $0.001 par value shares of common stock authorized.

On March 30, 2024, the Company issued 3,500,000 shares of common stock to its President and Incorporator for consideration of $3,500 at par value $0.001 per share.

In October 2024 the Company issued 115,212 shares of common stock for cash proceeds of $2,304 at $0.02 per share.

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In November 2024 the Company issued 491,834 shares of common stock for cash proceeds of $9,837 at $0.02 per share.

In December 2024 the Company issued 261,898 shares of common stock for cash proceeds of $5,238 at $0.02 per share.

In January 2025 the Company issued 646,457 shares of common stock for cash proceeds of $12,929 at $0.02 per share.

In February 2025 the Company issued 302,305 shares of common stock for cash proceeds of $6,046 at $0.02 per share.

There were 5,317,706 and 5,317,706 shares of common stock issued and outstanding as of June 30, 2026, and March 31, 2026, respectively.

NOTE 6 – COMMITMENTS AND CONTINGENCIES

During the normal course of business, the Company may be exposed to litigation. When the Company becomes aware of potential, it evaluates the merits of the case in accordance with FASB ASC 450-20-50, “Contingencies”. The Company evaluates its exposure to the matter, possible legal or settlement strategies and the likelihood of an unfavorable outcome. If the Company determines that an unfavorable outcome is probable and can be reasonably estimated, it establishes the necessary accruals. As of June 30, 2026, the Company is not aware of any contingent liabilities that should be reflected in the financial statements.

NOTE 7 – SUBSEQUENT EVENTS

In accordance with ASC 855-10, the Company has analyzed its operations subsequent to June 30, 2026, through the date when financial statements were issued, and has determined that it does not have any material subsequent events to disclose in these financial statements.

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Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operation.

DESCRIPTION OF BUSINESS

We are a development-stage company currently operating in the software and online industries. We have created a comprehensive, all-in-one platform for seamless project planning and performance management, available at https://deltasoft.work. Our promotional website is https://deltasoft360.com. We have also developed and launched a mobile application, currently available for Android users. Additionally, we have a dedicated website promoting this mobile application. Here are the current benefits users can experience:

 Planning: Quickly create detailed project descriptions using smart forms or AI.

Tasks: Break projects into subprojects and tasks with ease, using forms or AI assistance.

Performers: Find and assign freelancers by creating ads manually or with AI-generated role suggestions.

Management: Use tools like WBS, roadmaps, weekly planning, and product hubs for effective tracking and control.

In summary, the DeltaSoft program facilitates the quick and convenient creation and execution of projects, products, or any other complex tasks, guiding the user through all stages of execution. The integrated AI functionality significantly saves time, speeding up and simplifying each stage, ultimately leading to maximum efficiency and speed of project execution.

We are currently running a marketing campaign to promote our website platform. Additionally, we are marketing our mobile application. We've also created supplementary websites to explain our services and attract potential customers. Our platform is fully operational, and we are continuously working to improve and maintain it.

Application Structure – User View

The app has 5 main sections to simplify project management:

	·	Overview: A quick snapshot of all projects' status at a glance.
	·	Projects: View and manage each project, including teams, progress, and tasks.
	·	Tasks: See all tasks across projects, organized by timeframe (today, tomorrow, week).
	·	People: Track who’s assigned to what across teams and projects.
	·	Reporting: Visual dashboards to monitor progress and workload distribution.

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Revenue

Our revenue strategy centers on the markup on freelancer fees. This approach means we’ll charge our clients a premium over the rates we pay to freelancers for their services.

Profit Margin: By adopting this model, we aim to derive a direct profit from the transactions facilitated on our soon-to-launch platform. The discrepancy between the charges to clients and payments to freelancers will constitute our profit margin, potentially becoming a significant revenue stream. We anticipate that clients will value the simplicity and transparency of handling payments through our platform, being prepared to pay extra for the convenience and reliability it offers.

Competition and Marketing

Our competitors would be other platforms that facilitate freelance work across various sectors, including but not limited to technology, design, writing, marketing, and consulting services. Some of the well-known competitors in this space include:

	1.	Upwork - A global freelancing platform where businesses and independent professionals connect and collaborate remotely.
	2.	Fiverr - An online marketplace for freelance services, offering a platform for freelancers to offer services to customers worldwide.
	3.	Freelancer.com - One of the largest freelancing and crowdsourcing marketplaces by number of users and projects.
	4.	Toptal - A network of freelance software engineers, designers, and finance experts, focusing on connecting top-tier freelancers with corporate clients.
	5.	Guru - A platform that provides freelancers the opportunity to find various jobs and projects in multiple disciplines.
	6.	PeoplePerHour - This platform enables clients to find freelance workers for specific projects, with a wide range of skill sets available.

To market our platform that connects freelancers with clients and earns revenue through markup on freelancer fees, we will implement a comprehensive strategy:

	·	Referral Program: Our referral system will reward users for inviting others to the platform, helping us grow organically through trusted networks.
	·	Strategic Partnerships: We will explore collaborations with project management consultants and freelance hubs to increase visibility and provide added value to users.
	·	Targeted PPC Campaigns: We will invest in Google Ads and other paid channels to attract high-intent users searching for project planning solutions.
	·	Community Engagement: We will actively participate in relevant forums and plan to host webinars and live demos to showcase platform features.
	·	Media Outreach: We are preparing to pitch feature stories to tech blogs and startup media to boost brand recognition.

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Our Current Users Benefit from:

	·	Intuitive planning tools with AI support
	·	Centralized task management across projects
	·	Streamlined freelancer hiring and team collaboration
	·	Real-time progress tracking and visual reporting dashboards

Employees; Identification of Certain Significant Employees.

We have no employees other than our sole officer and director, Andrey Novokhatski, who currently devotes approximately twenty hours per week to company matters.

RESULTS OF OPERATION

Our financial statements have been prepared assuming that we will continue as a going concern and, accordingly, do not include adjustments relating to the recoverability and realization of assets and classification of liabilities that might be necessary should we be unable to continue in operation.

We expect we will require additional capital to meet our long-term operating requirements. We expect to raise additional capital through, among other things, the sale of equity or debt securities.

Three Months Periods Ended June 30, 2026 and 2025:

During the three months ended June 30, 2026 and 2025, the Company generated $0 and $10,109 of revenue, respectively. The cost of goods sold for the three months ended June 30, 2026 and 2025 was $0 and $4,000, respectively.

Total expenses for the three months ended June 30, 2026, were $9,736 consisting of general and administrative expenses ($5,413) and professional fees ($4,323). Total expenses for the three months ended June 30, 2025, were $4,979 consisting of general and administrative expenses ($4,083) and professional fees ($896). Expenses increased in the current period compared to the prior year period primarily due to amortization expenses and higher professional fees.

For the three months ended June 30, 2026 and 2025, the company recorded a net income (loss) of $(9,736) and $1,130, respectively.

The total other comprehensive income for the three months ended June 30, 2026 and 2025 were $175 and $0, respectively.

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LIQUIDITY AND CAPITAL RESOURCES

As of June 30, 2026, and March 31, 2026, the Company’s total assets were $55,762 and $73,338, respectively. Total assets were comprised of $8,449 in cash ($25,470 as of March 31, 2026), $20,000 in prepaid expenses ($20,000 as of March 31, 2026) and $27,313 in intangible assets ($27,868 as of March 31, 2026). As of June 30, 2026, our total liabilities were $26,455 ($34,470 as of March 31, 2026) consisting of $224 in accounts payable ($8,239 as of March 31, 2026) and $26,231 in director loan ($26,231 as of March 31, 2026).

Cash Flows from Operating Activities

For the three months ended June 30, 2026 and 2025, net cash flows used in operating activities were $13,285 and $14,788, respectively.

Cash Flows from Investing Activities

For the three months ended June 30, 2026 and 2025, net cash flows from investing activities were $3,736 and $0.

Cash Flows from Financing Activities

For the three months ended June 30, 2026 and 2025, net cash flows provided by financing activities were $0 and $4,000, respectively.

Off-Balance Sheet Arrangements

We have no 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.

Item 3. Quantitative and Qualitative Disclosures about Market Risk.

No report required.

Item 4. Controls and Procedures.

Our management is responsible for establishing and maintaining a system of disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Exchange Act) that is designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the Commission’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated to the issuer’s management, including its principal executive officer or officers and principal financial officer or officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

An evaluation was conducted under the supervision and with the participation of our management of the effectiveness of the design and operation of our disclosure controls and procedures as of June 30, 2026. Based on that evaluation, our management concluded that our disclosure controls and procedures were not effective as of such date to ensure that information required to be disclosed in the reports that we file or submit under the Exchange Act, is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms. Such officer also confirmed that there was no change in our internal control over financial reporting during the three-month period ended June 30, 2026, that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

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PART II — OTHER INFORMATION

Item 1. Legal Proceedings.

Management is not aware of any legal proceedings contemplated by any governmental authority or any other party involving us or our properties. As of the date of this Quarterly Report, no director, officer or affiliate is (i) a party adverse to us in any legal proceeding, or (ii) has an adverse interest to us in any legal proceedings. Management is not aware of any other legal proceedings pending or that have been threatened against us or our properties.

Item 1A. Risk Factors.

Not required for smaller reporting companies.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.

No report required.

Item 3. Defaults Upon Senior Securities.

No report required.

Item 4. Mine Safety Disclosures.

Not applicable.

Item 5. Other Information.

During the quarter ended June 30, 2026, no director or officer of the Company adopted or terminated a “Rule 10b5-1 trading arrangement” or “non-Rule 10b5-1 trading arrangement,” as each term is defined in Item 408(a) of Regulation S-K.

Item 6. Exhibits.

31.1		Certification of Chief Executive Officer and Chief Financial Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a).
32.1		Certifications pursuant to Securities Exchange Act of 1934 Rule 13a-14(b) or 15d-14(b) and 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes- Oxley Act of 2002.
101.INS		XBRL Instance Document
101.SCH		XBRL Taxonomy Extension Schema Document
101.CAL		XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF		XBRL Taxonomy Extension Definition Linkbase Document
101.LAB		XBRL Taxonomy Extension Label Linkbase Document
101.PRE		XBRL Taxonomy Extension Presentation Linkbase Document

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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.

DELTASOFT CORP.
Date:	August 12, 2026		By:	/s/ Andrey Novokhatski
				Andrey Novokhatski
				Chief Executive Officer and Director (Principal Executive Officer), Chief Operating Officer, Chief Financial Officer (Principal Financial and Accounting Officer)

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