UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

☑

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

For the quarterly period ended ~~June~~ September 30, 2024

☐

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: 000-52855

PRESTIGE CAPITAL CORPORATION

(Exact name of registrant as specified in its charter)

Nevada (State or other jurisdiction of incorporation or organization)	93-0945181 (I.R.S. Employer Identification No.)
440 East 400 South Ste 300, Salt Lake City, Utah (Address of principal executive offices)	84111 (Zip Code)
440 East 400 South, Ste 300, Salt Lake City, Utah (Address of principal executive offices)	84111 (Zip Code)
(801) 323-3295 (Registrant’s telephone number, including area code)
(801) 323- 2395 (Registrant’s telephone number, including area code)

Securities registered pursuant to Section 12(b) of the Act: None

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act 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 ☑ 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, a 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.

Large accelerated filer ☐

Non-accelerated filer ☑

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 check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☑ No ☐

The number of shares outstanding of the registrant’s ~~common~~Common ~~stock~~ Stock as of ~~August~~November 219, 2024 was 3,332,200.

TABLE OF CONTENTS

	PART I - FINANCIAL INFORMATION

Item 1.	Financial Statements (Unaudited)	3
	Condensed Balance Sheets (Unaudited)	4
	Condensed Statements of Operations (Unaudited)	5
	Condensed Statements of Stockholders' Deficit (Unaudited)	6
	Condensed Statements of Cash Flows (Unaudited)	7
	Notes to the Condensed Financial Statements (Unaudited)	8
Item 2.	Management's Discussion and Analysis of Financial Condition and Results of Operations	9
Item 3.	Quantitative and Qualitative Disclosures about Market Risk	11
Item 4.	Controls and Procedures	11

	PART II - OTHER INFORMATION

Item 1.	Legal Proceedings	12
Item 1a.	Risk Factors Information	12
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	12
Item 3.	Defaults Upon Senior Securities	12
Item 4.	Mine Safety Disclosures	12
Item 5.	Other Information	12
Item 6.	Exhibits	12
Signatures		13

PART I – FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

PRESTIGE CAPITAL CORPORATION

Condensed Financial Statements

~~June~~September 30, 2024

(Unaudited)

PRESTIGE CAPITAL CORPORATION

Condensed Balance Sheets

	June 30, 2024 (Unaudited)			December 31, 2023
	September 30, 2024 (Unaudited)			December 31, 2023
ASSETS
Current Assets
Cash	$	62,~~172~~824		$	17,173
Total Current Assets		62,~~172~~824			17,173
Total Assets	$	62,~~172~~824		$	17,173
LIABILITIES AND STOCKHOLDERS' DEFICIT
Liabilities
Current Liabilities
Accounts payable – related party	$	910,~~000~~500		$	6,000
Accrued interest – related party		~~107~~112,~~850~~694			98,162
Notes payable – related party		242,215			242,215
Total Current Liabilities		~~359~~365,~~065~~409			346,377
Total Liabilities		~~359~~365,~~065~~409			346,377
Commitments and Contingencies		—			—
Stockholders' Deficit
Preferred stock - 10,000,000 shares authorized having a par value of $0.001 per share - None issued and outstanding		—			—
Common stock - 100,000,000 shares authorized having a par value of $0.001 per share, 3,332,200 shares issued and outstanding		3,332			3,332
Common Stock - 100,000,000 shares authorized having a par value of $0.001 per share, 3,332,200 shares issued and outstanding		3,332			3,332
Additional paid in capital		713,573			713,573
Accumulated deficit		(1,~~069~~079,~~798~~490	)		(1,046,109	)
Total Stockholders' Deficit		(~~352~~362,~~893~~585	)		(329,204	)
Total Liabilities and Stockholders’ Equity	$	62,~~172~~824		$	17,173

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

PRESTIGE CAPITAL CORPORATION

Condensed Statements of Operations

(Unaudited)

	Three Months Ended June 30, 2024			Three Months Ended June 30, 2023			Six Months Ended June 30, 2024			Six Months Ended June 30, 2023
	Three Months Ended September 30, 2024			Three Months Ended September 30, 2023			Nine Months Ended September 30, 2024			Nine Months Ended September 30, 2023
Revenues	$	—		$	—		$	—		$	—
Operating Expenses
General and administrative		34,~~949~~848			2,900			1418,~~001~~849			811,~~600~~500
Loss from Operations		(34,~~949~~848	)		(2,900	)		(1418,~~001~~849	)		(811,~~600~~500	)
Other Income (Expense)
Interest expense – related party		(4,844	)		(4,~~384~~451	)		(914,~~688~~532	)		(812,~~548~~999	)
Total Other Income (Expense)		(4,844	)		(4,~~384~~451	)		(914,~~688~~532	)		(812,~~548~~999	)
Loss before income taxes		(89,~~793~~692	)		(7,~~284~~351	)		(2333,~~689~~381	)		(1724,~~148~~499	)
Income tax expense		—			—			—			—
Net Loss	$	(89,~~793~~692	)	$	(7,~~284~~351	)	$	(2333,~~689~~381	)	$	(1724,~~148~~499	)
Basic and Diluted Loss Per Share	$	(0.00	)	$	(0.00	)	$	(0.01	)	$	(0.01	)
Basic and Diluted Weighted Average Number of Common Shares Outstanding		3,332,200			3,332,200			3,332,200			3,332,200

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

PRESTIGE CAPITAL CORPORATION

Condensed Statements of Stockholders’ Deficit

For the Three and ~~Six~~Nine Months Ended ~~June~~September 30, ~~2024~~ 2024 and 2023

(Unaudited)

		Common Stock	~~Common Stock~~					Additional Paid-in	~~Additional Paid-in~~		Accumulated	~~Accumulated~~			Total Stockholders’	~~Total Stockholders’~~
		Shares	~~Shares~~		Amount	~~Amount~~		Capital	~~Capital~~		Deficit	~~Deficit~~			Deficit	~~Deficit~~
Balance December 31, 2022	~~Balance December 31, 2022~~		3,332,200	~~3,332,200~~	$	$3,332	~~3,332~~	$	$713,573	~~713,573~~	$	$(1,013,523	~~(1,013,523~~)	)	$	$(296,618	~~(296,618~~)	)
Net loss for the period ended March 31, 2023	~~Net loss for the period ended March 31, 2023~~		—	—		—	—		—	—		(9,864	~~(9,864~~)	)		(9,864	~~(9,864~~)	)
Balance March 31, 2023	~~Balance March 31, 2023~~		3,332,200	~~3,332,200~~	$	$3,332	~~3,332~~	$	$713,573	~~713,573~~	$	$(1,023,387	~~(1,023,387~~)	)	$	$(306,482	~~(306,482~~)	)
Net loss for the period ended June 30, 2023	~~Net loss for the period ended June 30, 2023~~		—	—		—	—		—	—		(7,284	~~(7,284~~)	)		(7,284	~~(7,284~~)	)
Balance June 30, 2023	~~Balance June 30, 2023~~		3,332,200	~~3,332,200~~	$	$3,332	~~3,332~~	$	$713,573	~~713,573~~	$	$(1,030,671	~~(1,030,671~~)	)	$	$(313,766	~~(313,766~~)	)
	Balance December 31, 2023			3,332,200		$	3,332		$	713,573		$	(1,046,109	)		$	(329,204	)
Net loss for the period ended September 30, 2023			—			—			—			(7,351	)			(7,351	)
	Net loss for the period ended March 31, 2024			—			—			—			(14,896	)			(14,896	)
Balance September 30, 2023			3,332,200		$	3,332		$	713,573		$	(1,038,022	)		$	(321,117	)
	Balance March 31, 2024			3,332,200		$	3,332		$	713,573		$	(1,061,005	)		$	(344,100	)
Balance December 31, 2023			3,332,200		$	3,332		$	713,573		$	(1,046,109	)		$	(329,204	)
	Net loss for the period ended June 30, 2024			—			—			—			(8,793	)			(8,793	)
Net loss for the period ended March 31, 2024			—			—			—			(14,896	)			(14,896	)
	Balance June 30, 2024			3,332,200		$	3,332		$	713,573		$	(1,069,798	)		$	(352,893	)
Balance March 31, 2024			3,332,200		$	3,332		$	713,573		$	(1,061,005	)		$	(344,100	)
Net loss for the period ended June 30, 2024			—			—			—			(8,793	)			(8,793	)
Balance June 30, 2024			3,332,200		$	3,332		$	713,573		$	(1,069,798	)		$	(352,893	)
Net loss for the period ended September 30, 2024			—			—			—			(9,692	)			(9,692	)
Balance September 30, 2024			3,332,200		$	3,332		$	713,573		$	(1,079,490	)		$	(362,585	)

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

PRESTIGE CAPITAL CORPORATION

Condensed Statements of Cash Flows

(Unaudited)

	Six months ended June 30, 2024			Six months ended June 30, 2023
	Nine months ended September 30, 2024			Nine months ended September 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES
Net Loss	$	(2333,~~689~~381	)	$	(1724,~~148~~499	)
Adjustments to reconcile net loss to net cash used in operating activities:
Expenses paid by related party		34,~~000~~500			34,~~000~~500
Changes in operating assets and liabilities
Decrease in accounts payable		—			—
Increase in accrued interest – related party		914,~~688~~532			812,~~548~~999
Net cash used in operating activities		(1114,~~001~~349	)		(57,~~600~~000	)
CASH FLOWS FROM INVESTING ACTIVITIES		—			—
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from notes payable – related party		—			815,~~200~~700
Net cash provided by financing activities		—			815,~~200~~700
Net Increase (decrease) in Cash		(1114,~~001~~349	)		28,~~600~~700
Beginning Cash Balance		17,173			873
Ending Cash Balance	$	62,~~172~~824		$	39,~~473~~573
Supplemental Disclosures
Cash paid for:
Interest expense	$	—		$	—
Income taxes	$	—		$	—

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

PRESTIGE CAPITAL CORPORATION

Notes to the Unaudited Condensed Financial Statements

~~June~~September 30, 2024

NOTE 1 – CONDENSED FINANCIAL STATEMENTS

The accompanying financial statements have been prepared by the Company without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations and cash flows as of and for the period ended ~~June~~September 30, 2024, and for all periods presented have been made.

Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company’s December 31, 2023, audited financial statements as reported in its Form 10-K. The results of operations for the ~~six~~nine-month period ended ~~June~~September 30, 2024, are not necessarily indicative of the operating results for the full year ended December 31, 2024.

NOTE 2 – GOING CONCERN

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. The Company has limited assets, has incurred losses since inception, has negative cash flows from operations, and has no revenue-generating activities. Its activities have been limited for the past several years and it is dependent upon financing to continue operations. These factors raise substantial doubt about the ability of the Company to continue as a going concern. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. It is management’s plan to acquire or merge with other operating companies

NOTE 3 – ~~NOTES~~RELATED ~~PAYABLE~~PARTY TRANSACTIONS

During the ~~six~~nine months ended ~~June~~September 30, 2024 and 2023, a shareholder invoiced the Company ~~borrowed~~ $0 4,500 and $84,~~200~~500, respectively, ~~from~~for ~~a shareholder~~consulting, ~~resulting~~administrative inand aprofessional ~~notes~~services ~~payable~~and out-of-pocket –costs ~~related~~provided ~~party~~or ~~balance~~paid ofon ~~$242,215 at~~behalf ~~June~~of ~~30,~~the ~~2024~~Company ~~and~~totaling $~~242~~4,~~215 at~~500 ~~December~~and 31$4, ~~2023~~500. ~~These~~As ~~loans are due on demand and bear interest at the rate~~ of ~~8%. Interest~~September ~~expense on the loans for the six months ended June~~ 30, 2024 and ~~2023~~December ~~was $9~~31,~~688~~ ~~and $8~~2023,~~548 respectively, resulting~~ inthe ~~accrued~~Company ~~interest~~owed ofthe ~~$107,850 and~~shareholder $9810,~~162~~500 ~~at June 30, 2024~~ and ~~December 31~~$6,000. ~~2023,~~ respectively.

During the ~~six~~nine months ended ~~June~~September 30, 2024 and 2023, the Company borrowed $10,500 aand $6,000, respectively, from a shareholder ~~invoiced~~resulting ~~the~~in ~~Company~~a ~~for~~notes ~~consulting~~payable – related party balance of $242,215 at ~~administrative~~September 30, 2024, and ~~professional~~$242,215 at ~~services~~December ~~and~~31, ~~out-of-pocket~~2023. ~~costs~~These ~~provided~~loans orare ~~paid~~due on ~~behalf~~ demand and bear interest at the rate of 8%. Interest expense on the ~~Company~~loans ~~totaling~~for the nine months ended September 30, 2024 and 2023, was $314,~~000~~532 and $312,~~000~~999, respectively, resulting in anaccrued ~~accounts~~interest ~~payable-related party~~ of $9112,~~000~~694 and $698,~~000~~162 at ~~June~~ September 30, 2024, and December 31, 2023, respectively.

NOTE 4 – SUBSEQUENT EVENTS

The Company’s management reviewed all material events through the date of this filing and has determined that there are no material subsequent events to report.

In this report references to “Prestige,” “the Company,” “we,” “us,” and “our” refer to Prestige Capital Corporation.

FORWARD LOOKING STATEMENTS

The U. S. Securities and Exchange Commission (“SEC”) encourages reporting companies to disclose forward-looking information so that investors can better understand future prospects and make informed investment decisions. This report contains these types of statements. Words such as “may,” “expect,” “believe,” “intend,” “anticipate,” “estimate,” “project,” or “continue” or comparable terminology used in connection with any discussion of future operating results or financial performance identify forward-looking statements. You are cautioned not to place undue reliance on the forward-looking statements, which speak only as of the date of this report. All forward-looking statements reflect our present expectation of future events and are subject to a number of important factors and uncertainties that could cause actual results to differ materially from those described in the forward-looking statements.

ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Executive Overview

We have not recorded revenues ~~since~~from operations since our reactivation in 2006. The Company intends to rely upon advances or loans from management, significant stockholders or third parties to meet our cash requirements, but we have not entered into written agreements guaranteeing funds and, therefore, no one is obligated to provide funds to us in the future. These factors raise substantial doubt as to our ability to continue as a going concern. Our plan is to combine with an operating company to generate revenue.

Management intends to investigate a potential merger or acquisition of a company. However, we have not entered into any definitive agreement relating to a transaction as of the filing date of this report. We anticipate that the evaluation of this opportunity will be complex. We expect that our due diligence will encompass meetings with its business management and inspection of its operations, as well as review of financial and other information that may be available to our management. This review may be conducted either by our management or by unaffiliated third-party consultants that the Company may engage. The Company’s limited funds and the lack of full-time management will likely make it impracticable to conduct an exhaustive investigation.

We anticipate that the selection of a business opportunity will be complex and extremely risky. Because of general economic conditions, rapid technological advances being made in some industries and shortages of available capital, we believe that there are numerous 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 securities. 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.

If we obtain a business opportunity, then it may be necessary to raise additional capital. We anticipate that we will sell our ~~common~~Common ~~stock~~Stock to raise this additional capital. We expect that we would issue such stock pursuant to exemptions to the registration requirements provided by federal and state securities laws. The purchasers and manner of issuance will be determined according to our financial needs and the available exemptions to the registration requirements of the Securities Act of 1933. We do not currently intend to make a public offering of our stock. We also note that if we issue more shares of our ~~common stock~~Common Stock, then our stockholders may experience dilution in the value per share of their ~~common~~Common ~~stock~~Stock.

Liquidity and Capital Resources

We have not recorded revenues from operations since our reactivation in 2006, and we have not established an ongoing source of revenue sufficient to cover our operating costs. We have relied upon loans and advances from related parties to fund our operations.

At ~~June~~September 30, 2024, we had cash of $62,~~172~~824 compared to cash of $17,173 at December 31, 2023. Our total liabilities increased to $~~359~~365,~~065~~409 at ~~June~~September 30, 2024, from $346,377 at December 31, 2023, due to increases in accounts payable – related party, notes payable – related party and accrued interest on notes payable – related party.

We intend to obtain capital from management, significant stockholders and third parties to cover minimal operations; however, there is no assurance that additional funding will be available. Our ability to continue as a going concern during the long term is dependent upon our ability to find a suitable business opportunity and acquire or enter into a merger with such company. The type of business opportunity with which we acquire or merge will affect our profitability for the long term.

During the next 12 months, we anticipate incurring additional costs related to the filing of Exchange Act reports. We believe we will be able to meet these costs through advances and loans provided by management, significant stockholders or third parties, although we do not have any commitments to secure any such loans. We may also rely on the issuance of our ~~common~~Common ~~stock~~Stock in lieu of cash to convert debt or pay for expenses.

Results of Operations

We did not record revenues from operations in either 2024 or 2023. General and administrative expense for the ~~six~~nine months ended ~~June~~September 30, 2024 ~~(“2024 six-month period”)~~ was $1418,~~001~~849 compared to $811,~~600~~500 the ~~six~~ nine months ended ~~June~~ September 30, 2023 ~~(“2023 six-month period”)~~. General and administrative expense for the three months ended ~~June~~September 30, 2024 ~~(“2024 second quarter”)~~ was $34,~~949~~848 compared to $2,900 for the three months ended ~~June~~September 30, 2023 ~~(“2023 second quarter”)~~.

Total other expense increased to $914,~~688~~532 for the September 30, 2024 ~~six~~Nine-~~month~~Month ~~period~~Period compared to $812,~~548~~999 for the September 30, 2023 ~~six~~Nine-~~month~~Month ~~period~~Period. Total other expense increased to $4,844 for the September 30 ,2024 ~~second~~Third ~~quarter~~Quarter compared to $4,~~384~~451 for the September 30, 2023 ~~second~~Third ~~quarter~~Quarter. Total other expense represents interest expense related to notes payable and notes payable - related party.

Our net loss increased to $2333,~~689~~381 for the September 30, 2024 ~~six~~Nine-~~month~~Month ~~period~~Period compared to $1724,~~148~~499 for the September 30, 2023 ~~six~~Nine-~~month~~Month ~~period~~Period. Our net loss increased to $89,~~793~~692 for the September 30, 2024 ~~second~~Third ~~quarter~~Quarter compared to $7,~~284~~351 for the September 30, 2023 ~~second~~ ~~quarter~~Third Quarter. Management expects net losses to continue until we acquire or merge with a business opportunity.

Commitments and Obligations

At ~~June~~September 30, 2024, the Company borrowed $0 from a shareholder resulting in notes payable – related party of $242,215. These loans are due on demand and bear interest at the rate of 8%. Interest expense on the loans for the ~~six~~nine months ended ~~June~~September 30, 2024, was $914,~~688~~532, resulting in accrued interest of $~~107~~112,~~850~~ 694 at ~~June~~September 30, 2024.

During the ~~six~~nine months ended ~~June~~September 30, 2024, a shareholder invoiced the Company for consulting, administrative and professional services and out-of-pocket costs provided or paid on behalf of the Company totaling $34,~~000~~500, resulting in accounts payable – related party of $910,~~000~~500 at ~~June~~September 30, 2024.

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.

Emerging Growth Company

We qualify as an emerging growth company as that term is used in the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). A company qualifies as an emerging growth company if it has total annual gross revenues of less than $1.07 billion during its most recently completed fiscal year and, as of December 8, 2011, had not sold common equity securities under a registration statement. Under the JOBS Act we are permitted to, and intend to, rely on exemptions from certain disclosure requirements.

In addition, Section 107 of the JOBS Act also provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. In other words, an emerging growth company can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. We have elected to take advantage of the benefits of this extended transition period. Our financial statements may therefore not be comparable to those of companies that comply with such new or revised accounting standards.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Not applicable to smaller reporting companies.

ITEM 4. CONTROLS AND PROCEDURES

Disclosure Controls and Procedures

We maintain disclosure controls and procedures (as defined in Rule 13a-15(e) or 15d-15(e) under the Exchange Act) that are designed to ensure that information required to be disclosed in our filings under the Exchange Act is recorded, processed, summarized and reported within the periods specified in the rules and forms of the SEC. This information is accumulated to allow our management to make timely decisions regarding required disclosure. Our President, who serves as our principal executive officer and principal financial officer, evaluated the effectiveness of our disclosure controls and procedures as of the end of the period covered by this report and he determined that our disclosure controls and procedures were not effective due to a control deficiency. During the period we did not have additional personnel to allow segregation of duties to ensure the completeness or accuracy of our information. Due to the size and operations of the Company we are unable to remediate this deficiency until we acquire or merge with another company.

Changes to Internal Control over Financial Reporting

Our management is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act). Management conducted an evaluation of our internal control over financial reporting and determined that there were no changes made in our internal control over financial reporting during the quarter ended ~~June~~September 30, 2024, that have materially affected or are reasonably likely to materially affect our internal control over financial reporting.

PART II – OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

We know of no material, existing or pending legal proceedings against us, nor are we involved as a plaintiff in any material proceeding or pending litigation. There are no proceedings in which any of our ~~directors~~Directors, officers or affiliates, or any registered or beneficial shareholder, is an adverse party or has a material interest adverse to our company.

ITEM 1A. RISK FACTORS

As a smaller reporting company, we are not required to provide the information required by this Item.

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.

ITEM 6. EXHIBITS

Part I Exhibits

No.	Description
31.1	Principal Executive Officer Certification
31.2	Principal Financial Officer Certification
32.1	Section 1350 Certification

Part II Exhibits

No.	Description
3(i).1	Articles of Incorporation (Incorporated by reference to exhibit 3(i) to Form 10-KSB, filed December 3, 1999)
3(i).2	Amended Articles of Incorporation (Incorporated by reference to exhibit 3(i)(a) to Form 10-KSB, filed April 15, 2008)
3(ii)	Bylaws (Incorporated by reference to exhibit 3(ii) to Form 10-KSB, filed December 3, 1999)
101.INS	XBRL Instance Document
101.SCH	XBRL Taxonomy Extension Schema Document
101.CAL	XBRL Taxonomy Calculation Linkbase Document
101.DEF	XBRL Taxonomy Extension Definition Linkbase Document
101.LAB	XBRL Taxonomy Label Linkbase Document
101.PRE	XBRL Taxonomy Presentation Linkbase Document

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.

Date: ~~August~~November 221, 2024 PRESTIGE CAPITAL CORPORATION By: /s/ Kristin Brough Kristin Brough President and Director Principal Financial Officer

Filing Compare · PRESTIGE CAPITAL CORP