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Somitos Corp. (SMIO), a development-stage language-learning app company, reported its first revenues of $7,695 for the three months ended August 31, 2026, with a reduced net loss of $12,054 versus $19,070 a year earlier.
Total assets were $75,218, including the Ronekt Learning application, against $118,680 in current liabilities and a stockholders’ deficit of $43,462. The company had $43,718 in cash and relies heavily on related-party financing, including a director loan of $51,717 and accounts payable to a related party of $51,000.
Management discloses an accumulated deficit of $90,962 and states that these conditions raise substantial doubt about continuing as a going concern. Somitos has no employees other than its sole officer/director, has determined its disclosure controls and procedures are not effective, and expects to depend on additional capital to fund operations and further develop and market its Ronekt Learning platform.