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 ~~April~~July 3031, 2025

☐ 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 000-56637

KHEOBA CORP.

(Exact name of registrant as specified in its charter)

Nevada	7371	98-1636812
(State or Other Jurisdiction of	(Primary Standard Industrial	(IRS Employer
Incorporation or Organization)	Classification Code Number)	Identification Number)

~~Petonal~~60 elKaki ~~Cerezo~~Bukit 8,PI

2A09-12 ~~Los~~Eunos ~~Realejos 38410,~~Techpark

~~Tenerife, Spain~~Singapore 415979

+6065 ~~1116761431~~8805 3151

(Address, including zip code, and telephone number,

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

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 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 ☒ 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, 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	☐	Smaller reporting company	☒
Non-accelerated filer	☒	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 ☒

State the number of shares outstanding of each of of the issuer’s classes of common equity, as of the latest practicable date: 8,092,000 common shares issued and outstanding as of ~~July~~ 8September 15, 2025.

KHEOBA CORP.

QUARTERLY REPORT ON FORM 10-Q

TABLE OF CONTENTS

		Page
PART I	FINANCIAL INFORMATION	3
Item 1.	Condensed Consolidated Financial Statements (Unaudited)	3
	Condensed Consolidated Balance Sheets as of April 30, 2025 (Unaudited) and October 31, 2024	4
	Condensed Consolidated Balance Sheets as of July 31, 2025 (Unaudited) and October 31, 2024	4
	Condensed Consolidated Statements of Operations for the three and six months ended April 30, 2025 and 2024 (Unaudited)	5
	Condensed Consolidated Statements of Operations for the three and nine months ended July 31, 2025 and 2024 (Unaudited)	5
	Condensed Consolidated Statements of Stockholders’ Equity for the three and six months ended April 30, 2025 and 2024 (Unaudited)	6
	Condensed Consolidated Statements of Stockholders’ Equity for the three and nine months ended July 31, 2025 and 2024 (Unaudited)	6
	Condensed Consolidated Statements of Cash Flows for the six months ended April 30, 2025 and 2024 (Unaudited)	7
	Condensed Consolidated Statements of Cash Flows for the nine months ended July 31, 2025 and 2024 (Unaudited)	7
	Notes to the Interim Unaudited Condensed Consolidated Financial Statements	8
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	1716
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	2119
Item 4.	Controls and Procedures	2119
PART II	OTHER INFORMATION	2220
Item 1.	Legal Proceedings	2220
Item 1A.	Risk Factors	2220
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	2220
Item 3.	Defaults Upon Senior Securities	2220
Item 4.	Submission of Matters to a Vote of Securities Holders	2220
Item 5.	Other Information	2220
Item 6.	Exhibits	2220
	Signatures	2321

PART 1 – FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

The accompanying interim financial statements of Kheoba Corp. (“the Company”, “we”, “us” or “our”), have been prepared without audit pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with United States generally accepted principles have been condensed or omitted pursuant to such rules and regulations.

The interim financial statements are condensed and should be read in conjunction with the company’s latest annual financial statements.

In the opinion of management, the financial statements contain all material adjustments, consisting only of normal adjustments considered necessary to present fairly the financial condition, results of operations, and cash flows of the Company for the interim periods presented.

KHEOBA CORP.

CONDENSED CONSOLIDATED BALANCE SHEETS

	April 30, 2025 (Unaudited)		October 31, 2024
	July 31, 2025 (Unaudited)		October 31, 2024
ASSETS
Cash on hand	$	4096,~~240~~380	$	1,097
Escrow		164,600		–
Cash in transit		100,000		–
Prepaid expenses		12,051		18,050
Escrow		23,400		–
Accounts Receivable		105,128		–
Prepaid expenses		31,260		18,050
Total current assets		322,019		19,147
Accounts receivable		538,590		–
Right of Use Assets		50,475		–
Total current assets		789,630		19,147
Software Development Costs, net		7,584		9,750
Right of use assets		43,582		–
Website Development Costs, net		5,706		7,644
Software development costs, net		6,500		9,750
Total Assets	$	385,784	$	36,541
Website development costs, net		4,736		7,644
Total Assets	$	844,448	$	36,541
LIABILITIES AND STOCKHOLDERS’ EQUITY
Accounts payable	$	71296,~~129~~962	$	1,398
Accounts payable - related party		10,~~577~~565		14,000
Loan payable		–		12,945
Related party loan		–		4,065
Income tax payable		3585,~~508~~844		–
Current portion of lease liability		27,499		–
Operating lease liability, current		27,519		–
Total current liabilities		~~144~~420,~~713~~890		32,408
Lease liability, net of current portion		22,976		–
Operating lease liability, non-current		16,089		–
Total liabilities		~~167~~436,~~689~~979		–32,408
Commitments and Contingencies		–		–
Stockholders’ Equity
Common stock, $0.001 par value, 75,000,000 shares authorized; 8,092,000 and 7,295,000 shares issued and outstanding at par		8,092		8,092
Additional paid in capital		76,~~428~~440		39,748
Retained earnings (Accumulated deficit)		~~133~~322,~~575~~937		(43,707	)
Total Stockholders’ Equity		~~218~~407,~~095~~469		4,133
Total Liabilities and Stockholders’ Equity	$	~~385~~844,~~784~~448	$	36,541

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

KHEOBA CORP.

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

	Three months ended April 30, 2025 (Unaudited)			Three months ended April 30, 2024 (Unaudited)			Six months ended April 30, 2025 (Unaudited)			Six months ended April 30, 2024 (Unaudited)
	Three months ended July 31, 2025 (Unaudited)			Three months ended July 31, 2024 (Unaudited)			Nine months ended July 31, 2025 (Unaudited)			Nine months ended July 31, 2024 (Unaudited)
REVENUES	$	325,128		$	–		$	325,128		$	10,300
Revenues	$	354,929		$	21,815		$	680,057		$	32,115
Cost of goods sold		5975,~~231~~000			–10,000			59134,231			–10,000
Gross Profit		~~265~~279,~~897~~929			–11,815			~~265~~545,~~897~~826			1022,~~300~~115
OPERATING EXPENSES
Operating Expenses
General and Administrative Expenses		2128,~~012~~620			106,~~862~~934			2351,~~064~~695			178,~~463~~612
Professional Fees		1311,~~777~~600			–24,231			3041,~~043~~643			–40,016
TOTAL OPERATING EXPENSES		34,789			10,862			53,107			17,463
Total Operating Expenses		40,220			31,165			93,338			48,628
NET INCOME (LOSS) FROM OPERATIONS		231,109			(10,862	)		212,790			(7,163	)
Net Income (Loss) From Operations		239,709			(19,350	)		452,488			(26,513	)
PROVISION FOR INCOME TAXES		35,508			–			35,508			–
Provision for income taxes		(50,347	)		–			(85,844	)		–
NET INCOME (LOSS)	$	195,601		$	(10,862	)	$	177,282		$	(7,163	)
Net Income (Loss)	$	189,362		$	(19,350	)	$	366,644		$	(26,513	)
NET INCOME ( LOSS) PER SHARE: BASIC AND DILUTED	$	0.02		$	0.00		$	0.02		$	0.00
Net Income (Loss) Per Share: Basic and Diluted	$	0.02		$	0.00		$	0.05		$	0.00
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED		8,092,000			8,092,000			8,092,000			8,037,712
Weighted Average Number of Shares Outstanding: Basic and Diluted		8,092,000			8,092,000			8,092,000			8,058,727

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

KHEOBA CORP.

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY

(Unaudited)

	Common Stock				Additional Paid-in		~~Deficit~~Retained Earnings (Accumulated			Total Stockholders’
	Shares		Amount		Capital		~~Accumulated~~Losses)			Equity
Balance, October 31, 2023		7,295,000	$	7,295	$	24,605	$	(9,412	)	$	22,488
Common shares issued for cash		797,000		797		15,143		–			15,940
Net income for the quarter ended January 31, 2024		–		–		–		3,699			3,699
Balance, January 31, 2024		8,092,000	$	8,092	$	39,748	$	(5,713	)	$	42,127
Net loss for the quarter ended April 30, 2024		–		–		–		(10,862	)		(10,862	)
Balance, April 30, 2024		8,092,000	$	8,092	$	39,748	$	(16,575	)	$	31,265
Net loss for the quarter ended July 31, 2024		–		–		–		(19,350	)		(19,350	)
Balance, July 31, 2024		8,092,000	$	8,092	$	39,748	$	(35,925	)	$	11,915
Balance, October 31, 2024		8,092,000	$	8,092	$	39,748	$	(43,707	)	$	4,133
Debt forgiveness		–		–		36,680		–			36,680
Net loss for the quarter ended January 31, 2025		–		–		–		(18,319	)		(18,319	)
Balance, January 31, 2025		8,092,000	$	8,092	$	76,428	$	(62,026	)	$	22,494
Net income for the quarter ended April 30, 2025		–		–		–		195,601			195,601
Balance, April 30, 2025		8,092,000	$	8,092	$	76,428	$	133,575		$	218,095
Net income for the quarter ended July 31, 2025		–		–		–		189,362			189,362
Debt forgiveness		–		–		12		–			–
Balance, July 31, 2025		8,092,000	$	8,092	$	76,440	$	322,937		$	407,469

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

KHEOBA CORP.

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

	Six months ended			Six months ended
	Nine months ended July 31, 2025 (Unaudited)			Nine months ended July 31, 2024 (Unaudited)
	April 30, 2025 (Unaudited)			April 30, 2024 (Unaudited)
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	$	~~177~~366,~~282~~644		$	(726,~~163~~513	)
Adjustments to reconcile Net Income (Loss) to net cash provided by operations:
Depreciation Expense		4,104			1,667
Depreciation expense		6,184			4,601
Federal income taxes		3585,~~508~~844			–
Deferred Revenue		–			(3,300	)
Deferred revenue		–			(3,300	)
Accounts Receivable		(105,128	)		–
Accounts receivable		(538,590	)		–
Prepaid Expenses		5,999			(7,000	)
Prepaid expenses		(13,210	)		13,000
Accounts payable		69295,~~731~~564			(27,~~537~~463	)
CASH FLOWS PROVIDED BY (USED IN) OPERATING ACTIVITIES		~~187~~202,~~496~~436			(184,~~333~~749	)
CASH FLOWS FROM INVESTING ACTIVITIES
Website Development Costs		–			–
Website development costs		–			(8,130	)
Software Development Costs		–			(13,000	)
Software development costs		–			(24,000	)
CASH FLOWS PROVIDED BY (USED IN) INVESTING ACTIVITIES		–			(13,000	)
CASH FLOWS USED IN INVESTING ACTIVITIES		–			(32,130	)
CASH FLOWS FROM FINANCING ACTIVITIES
Advance from Director		33,257			–
Advance from director		33,256			–
Related party loan		(4,065	)		–
Loan Payable		(12,945	)		–
Loan payable		(12,945	)		–
Proceeds from the Sale of Common Stock		–			15,940
Note payable		–			15,000
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES		16,247			15,940
Proceeds from the sale of common stock		–			15,940
Net increase (decrease) in cash and equivalents		203,743			(15,393	)
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES		16,246			30,940
Net increase (decrease) in cash and equivalents		218,683			(5,939	)
Cash and equivalents at beginning of the period		1,097			16,778
Cash and equivalents at end of the period	$	~~204~~219,~~840~~780		$	110,~~385~~839
Supplemental cash flow information:
Cash paid for:
Interest	$	–		$	–
Taxes	$	–		$	–

Disclosure of Debt Forgiveness

During the reporting period, the Company entered ~~into~~ into an agreement with its former director, Mr. Gaga Gvenetadze, resulting in the forgiveness of debt totaling $21,115, comprising accounts payable - related party $14,000 and a related party loan $7,115. Additionally, the Company reached an agreement with ~~a third party,~~ Mr. Irakli Gunia, resulting in the forgiveness of a loan payable amounting to $15,565.

In accordance with U.S. GAAP, the total forgiven debt of $36,680 has been recognized as an increase in equity under Additional Paid-In Capital, rather than as a gain in the statement of profit or loss. This transaction is non-cash in nature and, therefore, has been excluded from the statement of cash flows.

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

KHEOBA CORP.

NOTES TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

~~SIX~~NINE MONTHS ENDED ~~APRIL~~JULY 3031, 2025

(Unaudited)

NOTE 1 – ORGANIZATION AND BASIS OF PRESENTATION

~~Kheoba Corp. (“the~~ Company,” ~~“we,” “our”)~~History ~~was incorporated in the State of Nevada on July 27, 2021. We are a development-stage company focused on software development and the travel industry.~~

~~During~~Kheoba ~~the~~Corp. ~~reporting period,~~ (“the Company,” “we,” ~~underwent~~“our”) ~~significant~~commenced ~~organizational~~operations ~~changes.~~in ~~These~~2021, ~~changes~~initially ~~include~~focusing on the ~~transition~~provision of ~~directorship~~software ~~from~~solutions ~~Mr. Gaga Gvenetadze~~ to ~~Mr. Ka Miew Hon, and~~ the ~~associated~~tourism ~~adjustments~~industry in ~~operational premises and commitments~~ Europe. ~~This~~Over ~~change~~time, ~~did~~the ~~not~~Company ~~affect~~expanded ~~our development-stage~~its ~~status~~services orbeyond ~~operational~~tourism ~~focus~~and ~~but~~now ~~introduced~~supports aclients ~~new~~across ~~marketing~~multiple ~~strategy~~industries throughout Europe and ~~administrative structure~~Asia.

AsFor ~~part~~the ofnine ~~its~~months ~~expansion~~ended ~~strategy~~July 31, 2025 and 2024, the Company ~~incorporated~~generated revenues of $680,057 and $32,115, ~~the~~respectively, ~~following~~primarily ~~wholly-owned~~from ~~subsidiaries~~commission inon ~~2025:~~software sales, consulting and customization services, and the sale of software.

~~KHOB~~Strategic ~~PTE.~~Developments LTD., a private company limited by shares incorporated in Singapore on February 25, 2025, was established to support software development and facilitate regional market access in Southeast Asia, particularly through tailored platform solutions for the tourism industry and small and medium-sized enterprises (SMEs).

~~KHOB~~By ~~LIMITED~~the end of fiscal year 2024, the Company established partnerships with a ~~private~~select ~~company~~group ~~limited~~of byreputable ~~shares incorporated~~software developers specializing in ~~Hong~~Enterprise ~~Kong~~Resource onPlanning ~~March~~(ERP) ~~18,~~and ~~2025,~~CRM ~~primarily~~systems. This ~~serving~~enabled asthe anCompany ~~Asia-Pacific~~to ~~administrative~~maintain its European client base while pursuing growth in Asian markets, where small- and ~~operational~~medium-sized ~~hub~~enterprises (SMEs) frequently face challenges securing customized software solutions.

~~Easy~~On ~~Smart~~January ~~Tech~~10, ~~Limited~~2025, aMr. ~~private~~Tien ~~limited~~Seng ~~company~~Tong (the “Investor”) ~~incorporated~~entered ininto ~~Hong~~stock ~~Kong~~purchase onagreements ~~April~~to ~~29,~~acquire ~~2025~~an aggregate of 6,000,000 ~~established~~shares toof ~~support~~the ~~additional~~Company’s ~~operational~~common ~~activities~~stock. ~~and~~This ~~strategic~~privately negotiated ~~initiatives~~transaction (the “Acquisition”) resulted in the Investor obtaining a controlling 74 percent equity stake. The Acquisition positioned the Company to leverage its established European expertise together with the Investor’s client ~~region~~network in Asia.

~~The~~Expansion ~~accompanying~~into ~~unaudited~~Asia ~~condensed consolidated financial statements include the accounts of Kheoba Corp. and its wholly-owned subsidiaries. All intercompany balances and transactions have been eliminated upon consolidation.~~

In February 2025, the Company established wholly owned subsidiaries in Singapore and Hong Kong to conduct its software solutions business. The Singapore subsidiary, KHOB PTE. LTD., is of particular strategic importance, serving as the regional headquarters for business development and client engagement in Asia. The Hong Kong subsidiary, KHOB LIMITED, was also established in February 2025 but has not commenced operations as of July 31, 2025..

NOTE 2 – GOING CONCERN

The Company’s financial statements have been prepared assuming that it will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.

As reflected in the financial statements, the ~~Company~~ Company had retained earnings of $~~133~~322,~~575~~937 at ~~April~~July 3031, 2025, revenue of $~~325~~680,~~128~~057 and net income from operations of $~~212~~452,~~790~~488 for the ~~six~~nine-month period then ended.

While this positive operating result indicates improved financial performance, the Company’s ability to continue as a going concern is dependent on its ability to sustain profitability, maintain adequate working capital, and secure additional financing if necessary to support its growth plans. The Company is attempting to commence operations and generate sufficient revenue. Management intends to raise additional funds by way of a private or public offering. While the Company believes in the viability of its strategy to commence operations and generate sufficient revenue and in its ability to raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to further implement its business plan and generate sufficient revenue and its ability to raise additional funds by way of a public or private offering. Management has evaluated the Company’s financial condition and its ability to continue as a going concern within one year after the date the financial statements are issued and has concluded that these conditions do not raise substantial doubt about the Company’s ability to continue as a going concern.

The financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America.

The Company’s year-end is October 31.

The financial information furnished herein reflects all adjustments, consisting of normal recurring items that, in the opinion of management, are necessary for a fair presentation of the Company’s financial position, results of operations and cash flows for the interim periods. The results of operations for the ~~six~~nine months ended ~~April~~July 3031, 2025 are not necessarily indicative of the results to be expected for the year ending October 31, 2025.

Principle of consolidation

The accompanying consolidated financial statements include the accounts of the Company and its subsidiaries (collectively the “Company”). The Company eliminates all significant intercompany balances and transactions in its audited consolidated financial statements.

The consolidation of the Company and its subsidiaries has been accounted for at historical cost and prepared on the basis as if the aforementioned transactions had become effective as of the beginning of the first period presented in the accompanying consolidated financial statements. Results of operations for the periods presented comprise those of the previously separate entities combined from the beginning of the period to the end of the period, eliminating the effects of intra-entity transactions.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles 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 the financial statements ~~and the reported amount of revenues and expenses during the reporting period~~. ~~Actual results could differ from those estimates.~~

9On an ongoing basis, management reviews its estimates and if deemed appropriate, those estimates are adjusted. The most significant estimates include revenue recognition, allowance credit losses against receivable, accruals for potential liabilities and contingencies. Actual results could differ from those estimates.

Cash and Cash Equivalents

The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. Cash and cash equivalents includes cash on hand, cash in transit and cash in escrow account.

Cash in transit is the money which is in the process of being deposited or recorded, but not yet reflected in the bank statement of the Company.

Cash in escrow account refers to funds held by a neutral third party, which will be transferred to the Company or its suppliers promptly upon the Company's instruction.

Accounts receivable, net

The Company accounts for its accounts receivable in accordance with ASC 326, Financial Instruments – Credit Losses. Under this standard, the Company estimates expected credit losses over the life of its accounts receivable using a current expected credit loss (CECL) model. Management evaluates the collectibility of accounts receivable by considering factors such as historical collection experience, current economic conditions, customer creditworthiness, and other relevant factors.

Accounts receivable are written off when deemed uncollectible. Changes in the allowance for credit losses are recorded in the statements of operations as a component of general and administrative expenses. No allowance was required as of July 31, 2025.

Leases – Right-of-Use Assets and Lease Liabilities

The Company accounts for leases with a term greater than 12 months in accordance with ASC 842, Leases. These leases are classified as operating leases, and the Company presents right-of-use (“ROU”) assets and corresponding lease liabilities on its consolidated balance sheet under a single classification.

ROU assets represent the Company’s right to use an underlying asset during the lease term. Lease liabilities represent the Company’s obligation to make lease payments. At lease commencement, ROU assets and lease liabilities are measured based on the present value of future lease payments, discounted using the Company’s incremental borrowing rate. ROU assets are subsequently amortized on a straight-line basis over the shorter of the lease term or the estimated useful life of the underlying asset. Lease liabilities are reduced as lease payments are made and increased for interest expense recognized using the effective interest method.

In March 2025, the Company recognized ROU assets ~~and~~ and corresponding lease liabilities in connection with two separate operating lease arrangements—one for its wholly owned subsidiary KHOB LIMITED in Hong Kong and another for KHOB PTE. LTD. in Singapore. The Hong Kong lease spans two years with monthly lease payments of HKD 8,000, while the Singapore lease also spans two years with monthly payments of SGD 1,700. Both leases are measured at the present value of the lease payments using the applicable incremental borrowing rates. As of ~~April~~July 3031, 2025, the net carrying amount of the ROU assets was $5043,~~475~~582. The related lease liabilities totaled $5043,~~475~~608, of which $27,~~499~~519 was classified as current liabilities and $2216,~~976~~ 089 as non-current liabilities on the condensed consolidated balance sheet.

Website 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 May 2023 and January 2024, the Company capitalized website development costs of $3,500 and $8,130, respectively, which will be amortized over three years. As of ~~April~~July 3031, 2025, the total amount of website development costs was $11,630, with an amortization expense of $56,~~925~~894. The Company expects to recognize amortization expense of $~~1,938~~969 for the remainder of the fiscal year ending October 31, 2025, amortization expense of $3,293 for the fiscal year ending October 31, 2026, and amortization expense of $~~473~~474 for the fiscal year ending October 31, 2027.

During the Website Application and Infrastructure Development Stage, the Company relied on Codification 350-50-25-7, which states “Costs to obtain and register an internet domain shall be capitalized under Section 350-30-25”. Codification 350-50-25-6 states “Costs incurred to purchase software tools, or costs incurred during the application development stage for internally developed tools, shall be capitalized”.

Based on the above, the Company website costs are capitalized.

Software Development Costs

In January 2024 the Company capitalized software ~~development~~ development costs of $13,000 which will be amortized over three years. As of ~~April~~July 3031, 2025, the total amount of website development cost was $13,000 and the amortization expense was $56,~~416~~500. The Company expects to recognize amortization expense of $21,~~167~~083 for the remainder of the fiscal year ending October 31, 2025, amortization expense of $4,333 for the fiscal year ending October 31, 2026, amortization expense of $1,084 for the fiscal year ending October 31, 2027.

Fair Value of Financial Instruments

AS topic 820 “Fair Value Measurements and Disclosures” establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market.

These tiers include:

Level 1:	defined as observable inputs such as quoted prices in active markets;
Level 2:	defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and
Level 3:	defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions.

The carrying value ofincluded ~~cash~~in current assets and current liabilities in the ~~Company’s loan~~condensed ~~from~~consolidated ~~shareholder~~balance ~~approximates~~sheets ~~its~~approximate their fair ~~value~~values ~~due~~because toof ~~their~~the short-term ~~maturity~~nature of such instruments.

~~Allowance~~Impairment for ~~Credit~~long-lived ~~Losses~~assets

The Company ~~accounts~~reviews long-lived assets, including intangible assets (software and website), for ~~its~~impairment ~~accounts~~whenever ~~receivable~~events or changes in ~~accordance~~ ~~with~~circumstances ~~ASC~~indicate ~~326,~~that ~~Financial~~the ~~Instruments~~carrying –amount of ~~Credit~~an ~~Losses~~asset may not be recoverable. ~~Under~~Recoverability ~~this~~of ~~standard,~~assets ~~the~~to ~~Company~~be ~~estimates~~held ~~expected~~and ~~credit~~used ~~losses over~~is measured by a comparison of the ~~life~~carrying amount of an ~~its~~asset ~~accounts~~to ~~receivable~~the ~~using~~undiscounted afuture ~~current~~pre-tax cash flows expected ~~credit~~to ~~loss~~be ~~(CECL)~~generated ~~model~~by the asset. ~~Management~~If ~~evaluates~~such assets are considered to be impaired, the ~~collectibility~~impairment recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Fair ~~accounts~~value ~~receivable~~is generally determined by ~~considering~~discounting ~~factors~~the ~~such~~cash asflows ~~historical~~expected ~~collection~~to ~~experience,~~be ~~current~~generated ~~economic~~by ~~conditions,~~the ~~customer~~asset ~~creditworthiness~~(asset Company), when the market prices ~~and~~are ~~other~~not ~~relevant~~readily ~~factors~~available.

~~Accounts~~The ~~receivable~~adjusted ~~are~~carrying ~~written~~amount ~~off~~of ~~when~~the ~~deemed~~asset ~~uncollectible.~~is the ~~Changes~~new incost basis and is depreciated over the ~~allowance~~asset’s remaining useful life. Long-lived assets are grouped with other assets and liabilities at the lowest level for ~~credit~~which ~~losses~~identifiable cash flows are ~~recorded~~largely inindependent of the ~~statements~~cash flows of ~~operations~~other asassets aand ~~component~~liabilities. As of July ~~general~~31, 2025 and ~~administrative~~October 31, ~~expenses~~2024, no impairment of long-lived assets was recognized.

Account payable

Accounts payable represent amounts due to software developers for software referral and development services, and amounts due to specialized contractors for Web3 consultancy and customization services.

Revenue Recognition

~~The~~Kheoba Corp. (“the Company”) recognizes revenue in accordance with Accounting Standards ~~Update~~Codification (~~ASU~~ASC) ~~2014-09~~Topic 606, Revenue from ~~contracts~~Contracts with ~~customers (Topic 606)~~Customers. ~~Revenue~~The iscore ~~recognized when a customer obtains~~principle ~~control~~ of ~~promised~~ASC ~~goods~~606 oris ~~services.~~to Indepict ~~addition,~~ the ~~standard~~transfer ~~requires disclosure~~ of ~~the~~promised ~~nature,~~goods ~~amount,~~or ~~timing,~~services ~~and~~to ~~uncertainty of revenue and cash flows arising from contracts with~~ customers. ~~The~~in an amount ~~of revenue~~ that ~~is recorded~~ reflects the ~~considerations~~consideration ~~that~~ the Company expects to ~~receive~~be entitled to in exchange for those goods or services.

The Company applies ASC 606’s five-step model:

1.	Identify the contract(s) with a customer.
2.	Identify the performance obligations in the contract.
3.	Determine the transaction price.
4.	Allocate the transaction price to the performance obligations.
5.	Recognize revenue when (or as) a performance obligation is satisfied.

A contract is within the scope of ASC 606 when it is probable that the Company will collect the consideration to which it is entitled.

The Company’s ~~applies~~solutions ~~the~~are ~~following~~modular ~~five-step~~in ~~model~~structure, inallowing ~~order~~clients to ~~determine~~adopt ~~this~~only ~~amount: (i) identification of~~ the ~~promised~~components ~~goods~~most inrelevant ~~the~~to ~~contract;~~their ~~(ii)~~needs. ~~determination~~The ofCompany ~~whether~~operates ~~the~~under ~~promised goods~~two ~~are~~principal performance obligations, including whether they are distinct in the context of the contract; (iii) measurement of the transaction price, including the constraint on variable consideration; (iv) allocation of the transaction price to the performance obligations; and (v) recognition of revenue ~~when (or as) the Company satisfies each performance obligation.~~models:

~~The~~1. ~~Company~~Referring ~~only~~clients ~~applies the five-step model~~ to ~~contracts when~~partner itsoftware isdevelopers ~~probable~~and ~~that~~earning ~~the~~referral ~~entity~~commissions ~~will~~upon ~~collect~~project ~~the~~completion; ~~consideration it is entitled to in exchange for the goods~~ or ~~services it transfers to the customer~~2. ~~Once~~Collaborating awith ~~contract~~developers ~~is determined~~ to beco-create ~~within~~software ~~the~~solutions ~~scope~~tailored ofto ~~ASC~~client ~~606 at contract inception~~requirements, ~~the~~recognizing ~~Company~~revenue ~~reviews~~upon ~~the~~delivery ~~contract to~~or ~~determine~~service ~~which performance obligations the Company must deliver and which of these performance obligations are distinct~~completion. ~~The Company recognizes as revenues the amount of the transaction price that is allocated to the respective performance obligation when the performance obligation is satisfied or as it is satisfied~~3. ~~Generally,~~Provide ~~the~~consultancy ~~Company’s~~and ~~performance~~customization ~~obligations~~services ~~are transferred~~ to certain customers ~~at a point~~ in ~~time,~~the ~~typically~~area ~~upon~~of ~~delivery~~Web3.

~~The~~Performance ~~Company~~Obligations ~~derives revenues from selling tourism programs~~ and ~~certain~~Revenue ~~modules of our Customer Relationship Management (CRM) Software (the “Software”).~~Recognition

~~Tourism~~a) ~~Programs~~Software Revenues (Principal)

At- ~~our~~Nature ~~company~~of Promise: The Company sells proprietary software modules, ~~customers~~including ~~pay~~modules ushistorically developed for ~~our~~the ~~guided~~tourism ~~tours~~sector, ~~which~~ ~~are~~or ~~thoughtfully~~collaborates ~~designed~~with develops to ~~include~~co-create software solutions tailored ~~sightseeing,~~to ~~immersive~~client ~~local~~requirements. ~~experiences~~Following contract execution, ~~and~~the Company may engage a ~~range~~contractor ofto ~~outdoor~~assist ~~activities~~with development and delivery. We- ~~have curated~~Performance Obligation: Each software module represents a ~~network~~distinct performance obligation, with inseparable customization services bundled when applicable. - Timing of ~~trusted~~Satisfaction: ~~providers~~Revenue ~~who~~is ~~specialize~~recognized at a point in ~~offering~~time ~~high-quality~~when ~~meals,~~the ~~comfortable~~client ~~accommodation,~~signs a written confirmation of delivery and ~~convenient~~service ~~transportation~~completion, evidencing transfer of control. ~~Customers~~ ~~have~~At that point, the ~~flexibility~~Company toinvoices ~~select~~the client and ~~pay~~the ~~for~~contractor ~~these~~invoices ~~services~~the ~~directly~~Company. ~~with~~- ~~the~~Transaction ~~respective~~Price: ~~providers,~~The inconsideration ~~addition~~is totypically ~~the~~a ~~tour~~fixed ~~fee they~~amount ~~pay~~specified toin ~~our~~the ~~company~~customer contract.

~~The~~b) ~~tour~~Commission ~~includes~~on ~~customized~~Software ~~tourist~~Sales attractions and viewpoints in the Caucasus Mountains region. The company can arrange comfortable accommodations for the duration of the tour, such as hotels or lodges situated in picturesque locations near the Caucasus Mountains. The company handles transportation logistics, including airport transfers and transportation between various destinations throughout the tour. As stated, the tour is guided, so the company provides experienced guides who are knowledgeable about the region’s history, culture, and natural beauty. The company organizes suitable activities for participants, taking into account their preferences and fitness levels.(Agent)

- Nature of Promise: In referral arrangements, the Company acts as an agent by sourcing and arranging for a contractor to deliver software directly to the client. The ~~company~~client ~~can~~contracts ~~organize~~with, ~~breakfast~~and pays, ~~lunch~~the Company, but the Company does not obtain control of the underlying software. - Principal vs. Agent Analysis: The contractor is responsible for fulfillment and ~~dinner at~~bears ~~selected~~delivery ~~restaurants~~risk. orThe ~~provide~~Company’s ~~packed~~promise ~~meals~~is limited to arranging for ~~outdoor~~the ~~excursions~~provision of software; therefore, ~~ensuring~~the ~~that~~Company ~~participants~~acts ~~have~~as ~~access~~an toagent. ~~nourishing~~- Performance Obligation: To provide referral and ~~delicious food~~facilitation services. ~~Our~~- ~~company~~Timing ~~provides~~of ~~customer~~Satisfaction: ~~support~~Revenue ~~throughout~~is ~~the~~recognized ~~tour~~at a point in time, ~~addressing~~when ~~any~~the ~~concerns~~client signs confirmation of service or ~~issues~~software ~~that~~delivery ~~participants~~and ~~may~~the ~~have~~Company’s right to its commission is enforceable. - Transaction Price & Measurement: The Company recognizes only its net commission as revenue. Client payments flow through the Company, which deducts its commission and remits the balance to the contractor.

Inc) ~~determining~~Consulting ~~the transaction price, we utilize various sources of information, including historical data, market conditions, contractual terms, customer-specific factors,~~ and ~~estimates~~Customization ofServices variable consideration, where applicable. These considerations enable us to make a reasonable estimate of the transaction price based on the information available at the time of revenue recognition. The transaction price is contractual. No other party can recognize revenue or issue refunds because the Kheoba director is the only party involved. Based on fair market price we allocate the transaction price as follows: 20% is planning/arranging, 30% is assistance and 50% is guide service. (Principal)

~~The~~- ~~Company~~Nature ~~collects payment from customers before the service is provided. When deposits are collected before the service is provided, the Company recognizes deferred income until the customer signs the act~~ of ~~acceptance.~~Promise: The ~~Our~~Company ~~performance~~provides ~~obligation~~consulting, toimplementation, ~~plan~~ and ~~arrange~~customization ~~trip~~services, ~~are~~often ~~met~~working ~~when~~alongside wecontractors. ~~finished~~- ~~with~~Performance ~~planning~~Obligation: ~~and arranging~~To ~~for~~provide the ~~customers.~~contracted ~~Our~~professional ~~performance~~services. ~~obligation~~- toTiming ~~perform~~of ~~assistance~~Satisfaction: ~~during~~Revenue ~~the tour if needed~~ is ~~met~~recognized ~~when~~at ~~the~~a ~~tour~~point ~~is over~~ in ~~case~~ notime, ~~assistance is requested. Our obligation to perform the guided tours is met~~ when ~~we finish~~ the ~~guided~~client ~~tour~~signs ~~and~~written ~~indication~~confirmation ~~that guided tour is finished is signed by customers the act~~ of ~~acceptance~~service ofcompletion, ~~our~~demonstrating ~~services. The company determines~~ that the performance obligation ~~for~~has ~~guided tour~~been is satisfied. ~~when~~- ~~the~~Transaction ~~customer~~Price: ~~signs~~Consideration ~~the~~is ~~act~~typically ofa ~~acceptance.~~fixed Wefee, ~~consider~~invoiced ~~the~~upon ~~signing~~client ofconfirmation ~~the act~~ of ~~acceptance~~service ~~as the point in time when promised services is transferred to the customer~~delivery.

CRM Software

We have CRM software comprising various components, modules, or blocks. Buyers might be interested in purchasing certain modules of our Software, to meet its business requirements. Task Report, Revenue Graph, My Deals by Milestones and Daily sales comparison modules were purchased on 10/26/2023.

Following the guidelines of the relevant accounting standards (ASC 606), we recognize revenue when we satisfy a performance obligation. In our case, this occurs at the point of product delivery or service completion.

The process begins with the issuance of an invoice to our client. This step signifies our formal request for payment for the services agreed upon or products to be delivered. Subsequent to issuing an invoice, we receive payment from the client. This step demonstrates the client’s commitment and willingness to pay for our services or products. The pivotal moment in our revenue recognition process is the delivery of the product or the completion of the service to our client. This is when we have fulfilled our performance obligation. The delivery marks the transfer of control of the software product or service from our company to the client, which is the critical event for revenue recognition.

For pricing our software, we start by understanding all costs involved (both direct and indirect) to ensure our pricing covers expenses and secures profitability. Additionally, we assess the value our software delivers to customers, focusing on the benefits and solutions it provides. We investigate competitor pricing and market expectations to inform our pricing strategy. We select a model that fits our product and market, such as flat rate, subscription, usage-based, or feature-based tiering.

Commission for Software Sales

The Company engages in commission-based software sales activities through a referral arrangement. Under the Commission Agreement entered into with M&D Innovation Technology Limited (“Developer”), the Company refers potential clients for software development services to the Developer in exchange for a referral commission.

A commission becomes payable when a referred client enters into a legally binding agreement with the Developer within six months of the referral and makes any payment under that agreement. The Company earns a referral commission equivalent to 50% of the gross revenue received by the Developer from the referred client, based on the total amount received under the initial engagement. The commission applies to milestone payments, scope expansions, and addenda to the original contract. Future unrelated engagements are excluded unless otherwise agreed in writing.

Following ASC 606, we recognize revenue when we satisfy a performance obligation, upon the Developer’s receipt of payment from the referred client and the Company’s entitlement to the commission is established. The Company recognizes commission income when it receives notice from the Developer confirming the payment from the referred client and the related commission amount due to the Company. This point marks the completion of our performance obligation in the referral arrangement.

The Company does not bear any responsibility for software delivery, client relationship management, or project execution beyond the initial referral. Accordingly, the Company accounts for referral commission revenue on a net basis.

Segment Reporting

The ~~following~~Company ~~table~~uses ~~presents~~the management approach to determine reportable operating segments. The management approach considers the internal organization and reporting used by the Company’s ~~revenue~~chief ~~disaggregated~~operating ~~based~~decision onmaker ~~revenue~~(“CODM”) ~~source~~ for ~~the~~making ~~three~~decisions, allocating resources and ~~six~~assessing ~~months~~performance. ~~ended~~Based ~~April~~on 30the management’s assessment, ~~2025~~the Company determines that it has four operating segments and ~~2024:~~therefore four reportable segments according to the revenue sources.

Schedule of disaggregated revenue
	Three Months Ended				Six Months Ended
	April 30,				April 30,
	2025		2024		2025		2024
Commission for software sales	$	220,000	$	–	$	220,000	$	–
CRM Software		105,128		–		105,128		7,000
Tourism Programs		–		–		–		3,300
Total Revenue	$	325,128	$	–	$	325,128	$	10,300

The following table presents the Company’s revenue disaggregated based on revenue source for the three and nine months ended July 31, 2025 and 2024:

Schedule of disaggregated revenue
	Three months ended				Nine months ended
	July 31,				July 31,
	2025		2024		2025		2024
Consultancy services	$	180,000	$	–	$	180,000	$	–
Commission for software sales		174,929		–		394,929		–
Software		–		–		105,128		7,000
Tourism programs		–		21,815		–		25,115
Total Revenue	$	354,929	$	21,815	$	680,057	$	32,115

Revenue Concentration

The following is a summary of customers that represent greater than 10% of total sales for the periods presented:

Schedule of risk concentration
	Six months ended April 30,
	Nine months ended July 31,
	2025		2024
Customer A		6832%		6826%
Customer B		2026%		3221%
Customer C		12%		–20%
Customer D		–10%		–19%
Customer E		–9%		–14%

For the ~~six~~nine months ended ~~April~~July 3031, 2025, ~~revenue~~a ~~concentration~~few ~~was~~major ~~low~~customers ~~due~~accounted tofor ~~the~~a ~~fact~~significant ~~that~~portion of our ~~customers~~revenues, ~~are~~with ~~not~~the ~~regular~~largest ~~customers~~customer representing 32% of total revenues.

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.

Jurisdictional Tax Considerations

The Company operates across three key jurisdictions—Nevada (USA), Singapore, and Hong Kong SAR—each offering distinct tax advantages that support its global business strategy.

Nevada does not impose a state corporate income tax, which reduces the Company’s overall state-level tax burden. However, the Company remains subject to U.S. federal corporate income tax and may be liable for other state-level obligations such as the Commerce Tax and Modified Business Tax, depending on revenue and payroll thresholds.

The Company is incorporated in the State of Nevada, which does not impose a state corporate income tax. As such, dividends received from foreign subsidiaries are not subject to state-level taxation. At the federal level, dividends received from the Company’s wholly owned subsidiaries in Singapore and Hong Kong are taxable. However, under Section 245A of the Internal Revenue Code, the Company may be eligible for a 100% dividends-received deduction on qualifying foreign-source dividends, provided the subsidiaries meet the criteria for Controlled Foreign Corporations (CFCs). This structure allows the Company to optimize its global tax position while remaining compliant with U.S. tax regulations.

Singapore applies a flat corporate income tax rate of 17%, with partial exemptions available for qualifying companies. The jurisdiction also offers a one-tier tax system, meaning dividends are tax-exempt at the shareholder level. Singapore’s transparent and business-friendly tax regime supports the Company’s regional operations through KHOB PTE. LTD.

Hong Kong SAR follows a territorial tax system, taxing only profits sourced within Hong Kong. The two-tiered profits tax regime applies a rate of 8.25% on the first HKD 2 million of profits and 16.5% thereafter. Offshore income is generally exempt unless it falls under the refined Foreign-Sourced Income Exemption (FSIE) regime. This structure supports the Company’s operations through KHOB LIMITED and EASY SMART TECHNOLOGY LIMITED.

These tax environments contribute to the Company’s ability to optimize its global tax position while maintaining compliance with applicable laws and regulations.

Basic Income (Loss) Per Share

The Company computes income (loss) per share in accordance with FASB ASC 260 “Earnings per Share”. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (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.

As of ~~April~~July 3031, 2025, there were no potentially ~~dilutive~~ dilutive debt or equity instruments issued or outstanding.

Stock-Based Compensation

Stock-based compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options.

Recent Accounting Pronouncements

Management does not believe that any recently issued, but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying financial statements.

NOTE 4 – ~~LOAN~~ACCOUNT ~~FROM~~PAYABLE ~~DIRECTOR~~- RELATED PARTY

As of ~~April~~July 3031, 2025, the Company ~~had~~owed ~~entered~~$10,565 (interest free) to the Company’s existing director, Mr. Ka Miew Hon, for the Company’s working capital purposes. The ~~following~~amount ~~debts~~is ~~forgiven~~outstanding ~~agreement:~~and payable upon request.

~~- $21,115 from former director, Mr. Gaga Gvenetadze~~NOTE ~~($14,000~~5 ~~accounts~~– ~~payable~~STOCKHOLDERS’ ~~and $7,115 loan).~~EQUITY

- $15,565 from Mr. Irakli Gunia (loan payable).

In total, $36,680 of forgiven debt was recorded as an increase in Additional Paid-In Capital under U.S. GAAP. This non-cash transaction was excluded from the statement of cash flows.

As of April 30, 2025, the Company owed $10,577 to the Company’s existing director, Mr. Ka Miew Hon, for the Company’s working capital purposes. The amount is outstanding and payable upon request.

NOTE 5 – COMMON STOCK

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

During November 2023, the Company issued 755,000 ~~shares~~ shares of common stock for cash proceeds of $15,100 at $0.02 per share.

During December 2023, the Company issued 42,000 ~~shares~~ shares of common stock for cash proceeds of $840 at $0.02 per share.

~~There~~As of July 31, 2025, there were 8,092,000 shares of common stock issued and outstanding ~~as of April 30, 2025~~.

NOTE 6 – COMMITMENTS AND CONTINGENCIES

Our former director, Mr. Gaga Gvenetadze, had previously agreed to provide his own premises for office needs without charging any fee until the new premises agreement is signed in the second quarter of 2025. As Mr. Gvenetadze is no longer a director, there are no current commitments from the existing director, Mr. Ka Miew Hon, regarding the provision of office premises.

1514

NOTE 7 – INCOME TAXES

The components of the Company’s provision ~~for~~ for federal income tax for the ~~six~~nine months ended ~~April~~July 3031, 2025 and the year ended October 31, 2024 consists of the following:

Schedule of provision for income taxes
	April 30, 2025			October 31, 2024
	July 31, 2025			October 31, 2024
Federal income tax benefit (provision) attributable to:
Current operations	$	4495,~~686~~022		$	43,707
Less: Utilization of NOL carryforward		(9,178	)		–
Less: Utilization of NOL carry-forward		(9,178	)		–
Less: valuation allowance		–			(43,707	)
Net provision for federal income taxes	$	3585,~~508~~844		$	–

The provision for the current period is calculated using the U.S. federal corporate tax rate of 21% applied to the Company’s net income before tax of $~~212~~452,~~790~~488 for the ~~six~~nine months ~~ended~~ ~~April~~ended 30July 31, 2025. The cumulative tax effect at the expected rate of 21% of significant items comprising our net deferred tax amount is as follows:

Schedule of deferred tax assets
Schedule of net deferred tax
	April 30, 2025		October 31, 2024
	July 31, 2025		October 31, 2024
Deferred tax asset attributable to:
Net operating loss carryover	$	–	$	9,178
Less: valuation allowance		–		(9,178	)
Net deferred tax asset	$	–	$	–

AsThe ofprovision ~~April~~for ~~30, 2025,~~ the ~~Company~~current ~~generated~~period ~~net~~is ~~income~~calculated ~~before~~using ~~taxes~~the ofU.S. ~~$212,790,~~federal ~~which~~corporate ~~fully~~tax ~~offset~~rate ~~its~~of ~~previously~~21% ~~accumulated~~applied ~~net~~to ~~operating~~the ~~losses. The~~ Company’s ~~evaluated the availability of~~ net ~~operating~~income ~~loss~~before ~~carryforwards~~tax ~~(“NOLs”) as~~ of ~~October~~$452,488. 31However, ~~2024~~a ~~and~~substantial portion ~~determined that $43,707~~ of ~~NOLs~~this ~~were~~income ~~available~~was ~~and~~generated ~~utilized to~~by ~~offset~~the aCompany’s ~~portion~~wholly ofowned ~~the~~Singapore ~~current~~subsidiary, ~~taxable~~KHOB ~~income~~PTE. ~~The remaining taxable income of $169~~LTD.,~~083~~ ~~was~~which is subject to ~~U.S.~~Singapore’s corporate ~~federal~~ income tax ~~at a statutory~~ rate of 2117%~~, resulting in a current tax provision of $35,508~~.

~~Although~~The ~~the~~ Company ~~generated~~is acurrently ~~profit~~reviewing ~~during~~its ~~the~~tax provision ~~current~~methodology ~~period,~~to ~~management~~ensure ~~continues~~that toincome ~~maintain~~earned aby ~~full~~foreign ~~valuation~~subsidiaries ~~allowance~~is ~~against~~taxed ~~its~~at ~~deferred~~the ~~tax~~appropriate ~~assets~~local ~~due~~jurisdictional torates. If the ~~Company’s~~Singapore-sourced ~~limited~~income ~~operating~~was ~~history~~incorrectly ~~and~~taxed at the ~~uncertainty~~U.S. offederal ~~generating~~rate, ~~sufficient~~the ~~taxable~~provision ~~income~~may be overstated, and adjustments may be required in future ~~periods~~filings.

~~The~~Jurisdictional ~~Company~~Tax ~~will continue to evaluate the realizability of its deferred tax assets and may reverse the valuation allowance in future periods if sufficient positive evidence becomes available.~~Considerations

Singapore: KHOB PTE. LTD. is subject to a flat corporate tax rate of 17%. Singapore does not impose withholding tax on dividends paid to foreign shareholders. Under Singapore’s one-tier tax system, dividends are exempt from further taxation when distributed.

Hong Kong SAR: KHOB LIMITED is subject to a two-tier profits tax regime (8.25% on the first HKD 2 million, 16.5% thereafter). Hong Kong does not impose withholding tax on dividends, and offshore income is generally exempt unless captured under the FSIE regime.

United States (Nevada): The Company is incorporated in Nevada, which does not impose a state corporate income tax. However, dividends received from foreign subsidiaries are subject to U.S. federal income tax. If the subsidiaries qualify as Controlled Foreign Corporations (CFCs), the Company may be eligible for the Section 245A dividends-received deduction, allowing a 100% deduction on qualifying foreign-source dividends.

The Company will continue to evaluate its tax position and consult with tax advisors to ensure compliance with applicable laws and accurate financial reporting.

NOTE 8 – SUBSEQUENT EVENTS

In accordance with ASC 855-10 the Company has ~~analyzed~~ analyzed its operations subsequent to ~~April~~July 3031, 2025 through ~~July~~September 8,15 2025, and has determined that it does not have any material subsequent events to disclose in these financial statements.

1615

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

Forward looking statement notice

Statements made in this Form 10-Q that are not historical or current facts are “forward-looking statements” made pursuant to the safe harbor provisions of Section 27A of the Securities Act of 1933 (the “Act”) and Section 21E of the Securities Exchange Act of 1934. These statements often can be identified by the use of terms such as “may,” “will,” “expect,” “believe,” “anticipate,” “estimate,” “approximate” or “continue,” or the negative thereof. We intend that such forward-looking statements be subject to the safe harbors for such statements. We wish to caution readers not to place undue reliance on any such forward-looking statements, which speak only as of the date made. Any forward-looking statements represent management’s best judgment as to what may occur in the future. However, forward-looking statements are subject to risks, uncertainties and important factors beyond our control that could cause actual results and events to differ materially from historical results of operations and events and those presently anticipated or projected. We disclaim any obligation subsequently to revise any forward-looking statements to reflect events or circumstances after the date of such statement or to reflect the occurrence of anticipated or unanticipated events.

Financial information contained in this quarterly report and in our unaudited interim financial statements is stated in United States dollars and are prepared in accordance with United States generally accepted accounting principles.

DESCRIPTION OF BUSINESS

Description of Business

We ~~are~~initiated ~~development~~our ~~stage~~operations ~~company~~in ~~commencing~~2021 ~~operations~~and position inourselves as software ~~and~~solution ~~travel industry~~expert. We ~~intend~~specialized toin ~~provide~~tourism anindustry ~~online~~in ~~platform~~Europe ~~for~~at ~~private~~the beginning and ~~group~~now ~~adventures~~has inexpanded ~~Georgia,~~our ~~Caucasus mountains~~services ~~region~~to ~~and~~clients ~~Tenerife Spain.~~in ~~Our~~various ~~principal~~industries ~~executive~~across ~~office~~Europe isand ~~located at Petonal el Cerezo 8, 2A Los Realejos 38410, Tenerife, Spain~~Asia.

WeFor ~~plan~~the tofiscal ~~develop~~years aended ~~travel~~October ~~oriented~~31, ~~online~~2024, ~~platform~~and ~~with~~2023, the ~~following~~Company ~~features:~~ derived revenue from the sale of specific modules of its Customer Relationship Management (CRM) Software (the “Software”) to tourism industry clients. During the years ended October 31, 2024, and 2023 we generated revenue of $41,055 and $16,000, respectively.

-As ~~booking~~of ~~multi-day~~the ~~private~~end ~~and~~of ~~group~~fiscal ~~tours.~~year -2024, ~~tour~~the ~~guide~~Company formed ~~ranking~~partnerships ~~algorithm~~with bya ~~professional~~number ~~experience~~of ~~and clients’ feedbacks.~~ high-quality ~~artificial~~software ~~intelligence-based~~developers ~~algorithm~~specializing ~~for~~in ~~tour~~ERP ~~choosing.~~and ~~- integrated~~ CRM ~~system~~solutions. ~~for~~Meanwhile, ~~tour~~while ~~suppliers.~~retaining its -European ~~integrated~~client ~~guides~~base, bythe ~~topic~~Company ~~(Georgian~~laid ~~wine~~out ~~guide,~~a ~~Georgian~~regional ~~cuisine~~expansion ~~guide~~plan ~~etc.)~~into -Asian ~~tour~~market, ~~experience~~leveraging ~~pictures~~its expertise and ~~video~~proven ~~sharing~~operational model ~~algorithm.~~to -serve ~~24-hours~~emerging ~~chat~~Asian ~~support~~software market.

~~Before~~On weJanuary ~~launch~~10, ~~our~~2025, ~~platform~~Mr. TIEN SENG TONG (the “Investor”) entered into stock purchase agreements to acquire an aggregate of 6,000,000 weshares ~~are~~of ~~testing~~the ~~tours~~Company’s common stock. Through this privately negotiated transaction (the “Acquisition”), onthe Investor obtained a controlling 74% equity stake in KHEOBA CORP. (the ~~following~~“Company”). ~~topics:~~ Leveraging our industry experience in serving clients in Europe and the Investor’s client resources in Asia, the Company has continuously expanded the software solutions business to Asia region.

The Company established wholly-owned ~~Georgian~~subsidiaries in ~~wine~~Singapore ~~tour~~and Hong Kong starting from February 2025 to conduct its ERP and CRM software solutions business. -These solutions consist of multiple modular components , enabling clients to purchase specific modules that align with their operational requirements. The ~~Caucasus~~Company collaborates ~~mountains~~with ~~retreat~~a selected group of reputable software developers with expertise in softwares systems such as ERP and CRM systems. -The Company ~~Old~~refers ~~Tbilisi~~prospective ~~tour~~clients to the above software developers based on clients’ customized needs and receives referral commissions once the software programs are completed. -Alternatively, ~~Tenerife~~the ~~wine~~Company ~~tour~~works -with ~~Tenerife~~these ~~surf~~software ~~lessons~~developers ~~for~~to ~~beginners~~develop software modules to meet the clients’ customized requirements and recognizes revenue upon delivery or service completion.

ItIn isJuly 2025, the Company expanded its service offerings to include Web3-based solutions tailored for ~~perspective~~small ~~Kheoba~~and ~~guides~~medium-sized enterprises (SMEs) in Asia. WeWeb3 ~~will~~technologies—such ~~try~~as todecentralized ~~attract~~applications ~~various~~(dApps), ~~signature~~blockchain-based ~~tour~~identity ~~guides~~systems, ~~whether~~and ~~they~~smart contract automation—are ~~companies~~increasingly orbeing ~~individual~~adopted by ~~guides~~businesses seeking greater transparency, security, and operational efficiency. ~~They~~Through ~~will~~partnerships ~~pay~~with usspecialized ~~for~~contractors, ~~access~~the Company provides consultancy and customization services to ~~our~~assist ~~CRM~~the customers in developing Web3 tools that complement its existing ~~program,~~ERP ~~hosted~~and onCRM ~~kheoba~~offerings.~~com.~~ ~~Our~~These ~~CRM~~include ~~program~~blockchain-based ~~enables~~decentralized ~~efficient~~data ~~tour~~storage ~~management~~solutions, and smart contract-enabled workflows.

1716

~~The~~Management ~~program~~continues ~~includes~~to ~~widgets,~~evaluate ~~various~~the ~~calculators~~sustainability -of ~~everything~~operations ~~necessary~~and ~~for~~closely ~~such~~monitors anliquidity ~~assistant~~and ~~for~~capital ~~the guide~~needs. ~~Additionally,~~The asCompany’s anfinancial ~~additional~~statements ~~revenue~~have ~~stream,~~been weprepared ~~can~~under ~~sell~~the assumption ~~this~~that ~~platform~~it to will continue as a ~~tour~~going ~~agency~~concern, and management expects that ~~already~~additional ~~provides~~capital itwill be required to ~~their~~meet ~~clients~~long-term operating requirements.

~~Our~~The ~~earnings~~Reincorporation ~~will come from an annual access fee, essentially an annual subscription. An agent will pay $500 or $1000 per year and gains full access to this platform with support.~~Merger

~~Alternatively~~On July 29, a2025, ~~company~~our ~~with~~board ~~five~~of ordirectors ~~six~~approved this prospectus/information statement and confirmed their determination that it would be in~~-house guides~~ ~~who~~the ~~can~~best ~~also~~interest ~~use~~of the Company to change our ~~platform~~jurisdiction of incorporation from Nevada to BVI (as previously defined, the ~~firm~~“Reincorporation”). ~~itself,~~Our ~~can~~Majority ~~pay~~Stockholder has usexecuted ~~$3,000~~the toWritten ~~$4,000~~Consent approving the Reincorporation.

We are ~~planning~~proposing to ~~spend~~effect ~~raised~~that ~~funds~~change ~~from~~by ~~the offering~~effecting ~~mostly~~a onreincorporation ~~the~~merger, ~~software~~pursuant ~~development and marketing campaign. We need up~~ to ~~$35,000~~which ~~to create~~ the ~~artificial~~Company ~~intelligence-based~~will ~~algorithm and~~become ~~CRM~~a ~~system~~wholly-owned ~~coding.~~subsidiary ~~We need minimum~~ of $8KHEOBA BVI,~~000~~ toand ~~develop~~the anstockholders ~~internal~~of ~~CRM~~the Company ~~system~~will ~~for~~exchange ~~our~~their ~~platform.~~shares ~~We can raise this amount if we sell 25%~~ of ~~the~~common ~~shares~~stock ~~issued.~~and Weoptions ~~require~~to ~~additional~~purchase ~~funding~~common ~~of $27~~stock,~~000~~ toon ~~create~~a ~~artificial intelligence~~one-~~based~~for-one ~~algorithm~~basis, for ~~our~~Class ~~platform.~~A ordinary Weshares ~~may~~and ~~proceed~~options ~~with~~to ~~the~~purchase ~~algorithm~~Class ~~development~~A ifordinary weshares ~~sell~~of ~~minimum~~KHEOBA ~~75%~~BVI, ofas ~~shares issued~~applicable.

~~Changes~~In inorder ~~Control~~to facilitate the Reincorporation Merger, KHEOBA BVI, formed a wholly owned new BVI subsidiary company, Merger Sub, on May 27 2025. KHEOBA BVI currently holds all of the issued shares of Merger Sub, being 50,000 Merger Sub Class A Ordinary Shares.

OnUpon ~~January~~consummation ~~10,~~of ~~2025,~~the ~~Mr.~~Reincorporation ~~TIEN~~Merger and ~~SENG~~effectiveness ~~TONG~~of (the ~~“Investor”) entered~~requisite ~~into~~filings ~~stock~~with ~~purchase~~the ~~agreements~~Nevada ~~for~~Secretaries ~~the~~of ~~acquisition~~State, ofKHEOBA anNevada ~~aggregate~~will ofbe 6merged with and into Merger Sub,~~000,000~~ with ~~shares~~Merger ofSub ~~Common~~surviving ~~Stock~~the Reincorporation Merger as a wholly-owned subsidiary of ~~the~~KHEOBA ~~Company~~BVI, and ~~acquired~~KHEOBA Nevada’s corporate existence awill ~~controlling~~cease. ~~74%~~Merger ~~equity~~Sub ~~stake~~will incontinue its corporate existence as the primary asset of KHEOBA ~~CORP~~BVI. ~~(the~~Merger ~~“Company”)~~Sub ~~through~~will remain a ~~privately~~company ~~negotiated~~incorporated under ~~transaction~~BVI law.

~~The~~Upon effectiveness ~~Investor~~of ~~has~~the ~~outlined~~Reincorporation Merger, each outstanding KHEOBA Nevada Share will be canceled and the ~~following~~holders ~~strategic~~thereof will receive ~~plans~~or ~~for~~be allotted and issued an equal number of KHEOBA BVI Class A Ordinary Shares. On or prior to closing of the Reincorporation Merger, Mr. Tieng Seng Tong, being the sole shareholder of KHEOBA BVI holding 50,000 KHEOBA BVI Class A ordinary shares immediately prior to the Reincorporation Merger (the “Initial Shares”), will surrender all of the Initial Shares to the Company: for cancellation for no consideration. Accordingly, the Major Stockholder of KHEOBA Nevada prior to the Reincorporation Merger will own all of the KHEOBA BVI Class A Ordinary Shares, in substantially the same amounts and percentages as they held KHEOBA Nevada Shares after closing.

· Explore opportunities for international expansion and strategic partnerships · Invest in internet related business development and explore the Asia Pacific market

Additionally, on January 14, 2025, Gaga Gvenetadze resigned from all executive officer positions at the Company, including President, Chief Executive Officer, Treasurer, Chief Financial Officer, Chief Accounting Officer, and Secretary, with immediate effect. On the same date, Irakli Tatarishvili and Giorgi Sambadze also submitted their resignations as directors of the Company. Mr. Gvenetadze’s decision to resign is not the result of any disagreement with the Company on any matter relating to the Company’s operations, policies, or practices. The Board of the Company appointed Mr. Ka Miew Hon (age 47) as the President, Chief Executive Officer, Treasurer, and Chief Financial Officer, Chief Accounting Officer and Secretary, effective on January 14, 2025. The Company did not appoint any independent director.

Mr. Ka Miew Hon is an accomplished leader with over 20 years of experience in the information technology sector, specializing in enterprise software, cloud computing, and emerging technologies. He earned his Bachelor’s Degree in Computer Science from Universiti Teknologi Malaysia in 2000. Previously, he served as Development Director at Buzz Interactive (2019-2024), where he enhanced workflow efficiency and client support services. At Snappymob (2014-2019), he modernized legacy systems and improved user interfaces. His earlier role at XOX Malaysia involved integrating ERP and CRM platforms. Mr. Hon is committed to driving innovation and fostering collaborative engineering teams in the tech industry.

Revenue

We are planning to generate revenue from the tour suppliers (individual tour guides, travel agencies). They can purchase monthly or annual access to the platform and CRM system. The platform users (customers) can purchase monthly or annual subscription for the new adventures list and special offers. We also plan to organize group tours to test our package tours and features hypothesis.

Competition and Marketing

There are plenty of online platforms and CRM systems with the tour offers and connection features between clients and tour guides. There many tour guides marketplaces as well. Majority of these platforms are concentrated on the worldwide adventures. We are considering to be a local oriented platform with specific knowledge about Georgia, national traditions and mentality. Moreover, we are planning to pay attention to the cultural aspects in different locations. We are planning to promote our services and products through influencers, micro-bloggers in YouTube and Instagram. Moreover, we are planning to hire the outsource sales representatives to sell our services to the tour agencies.

Employees; Identification of Certain Significant Employees

Mr. Ka Miew Hon, the Company’s Chief Executive Officer, continues to devote approximately twenty hours per week to company matters. In addition, the Company has engaged several other full-time employees through its subsidiaries in Singapore and Hong Kong to support its operational, administrative, and sales functions.

Government Regulation

We are subject to compliance with laws, governmental regulations, administrative determinations, court decisions and similar constraints.

The company upon implementing its business plan expects to be in compliance with U.S. federal laws, including the U.S. Privacy Act of 1974, Health Insurance Portability and Accountability Act of 1996, Children’s Online Privacy Protection Act of 1998 (COPPA), 1999 Gramm-Leach Bliley Act that protects the rights and data of U.S. consumers, patients, minors and others.

The Nevada state laws (Nevada Revised Statutes – NRS)

CHAPTER 603A - SECURITY AND PRIVACY OF PERSONAL INFORMATION

SECURITY OF INFORMATION MAINTAINED BY DATA COLLECTORS AND OTHER BUSINESSES

State of Nevada Online Privacy Policy - Effective Date 11/25/02 | 3.03 B.

Law of Georgia in cybersecurity№ Number 6391-Ic

Law of Georgia in security and privacy of personal information №Number 5669-PC

We will also be subject to common business and tax rules and regulations pertaining to the normal business operations.

DESCRIPTION OF PROPERTY

Our business office is located at ~~Petonal~~60 elKaki ~~Cerezo 8,~~Bukit ~~2A Los Realejos 38410~~PI, ~~Tenerife,~~09-12 ~~Spain.~~Eunos ~~This address was provided by ex-director~~Techpark, ~~Mr.~~Singapore ~~Gvenetadze~~415979. As of ~~April~~July 3031, 2025, the Company maintains leased office premises in both Hong Kong and Singapore through its wholly owned subsidiaries KHOB LIMITED and KHOB PTE. LTD., respectively. ~~These~~The Singapore ~~offices~~office ~~serve~~serves as our operational and administrative hubs supporting the Group’s expansion and business development in the Asia-Pacific region.

LEGAL PROCEEDINGS

We are not currently a party to any legal proceedings, and we are not aware of any pending or potential legal actions.

RESULTS OF OPERATIONS

We generated net income from operations of $~~212~~ 452,~~790~~489 for the ~~six~~nine months ended ~~April~~July 3031, 2025, marking the first period of profitability since inception. While this reflects a positive trend in our financial performance, our management continues to evaluate the sustainability of operations and monitors liquidity and capital needs closely. 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.

Results of operations for the three and ~~six~~ nine months ended ~~April~~July 3031, 2025 and 2024

During the three months ended ~~April~~July 3031, 2025 we ~~generate~~ generate revenue of $~~325~~354,~~128~~929. Total operating expenses for the three months ended ~~April~~July 3031, 2025 were $3440,~~788~~220. The operating expenses included general and administrative expenses. Our net profit from operations was $~~231~~239,~~109.~~709

During the three months ended ~~April~~July 3031, 2024 we ~~did~~ ~~not~~ generate ~~any~~ revenue of $21,815. Total operating expenses for the three months ended ~~April~~July 3031, 2024 were $1031,~~862~~165. The operating expenses included general and administrative expenses. Our net loss was $1019,~~862~~350.

During the ~~six~~nine months ended ~~April~~July 3031, 2025 we generated revenue of $~~325~~680,~~128~~057. Total operating expenses for the ~~six~~nine months ended ~~April~~July 3031, 2025 were $5393,~~107~~338. The operating expenses included general and administrative expenses. Our net profit from operations was $~~212~~452,~~790~~488.

During the ~~six~~nine months ended ~~April~~July 3031, 2024 we ~~generated~~ generated revenue of $1032,~~300~~115. Total operating expenses for the ~~six~~nine months ended ~~April~~July 3031, 2024 were $1748,~~463~~628. The operating expenses included ~~general~~ general and administrative expenses. Our net loss was $726,~~163~~513.

LIQUIDITY AND CAPITAL RESOURCES

As of ~~April~~July 3031, 2025, our total assets were $~~385~~844,~~784~~448. Total assets were comprised of $~~322~~789,~~019~~630 in current assets, $5043,~~475~~582 in right of use assets, $76,~~584~~500 in software development costs and $54,~~706~~ 736 in website development costs.

As at ~~April~~July 3031, 2025, our current liabilities were $~~144~~420,~~713~~890, non-current liabilities were $2216,~~976~~089 and stockholders’ equity was $~~218~~407,~~095~~469.

CASH FLOWS FROM OPERATING ACTIVITIES

For the ~~six~~nine months ended ~~April~~July 3031, 2025 net cash ~~flows~~ flows provided by operating activities was $~~187~~202,~~496~~436.

For the ~~six~~nine months ended ~~April~~July 3031, 2024 net cash ~~flows~~ flows used in operating activities was $184,~~333~~749.

CASH FLOWS FROM INVESTING ACTIVITIES

For the ~~six~~nine months ended ~~April~~July 3031, 2025 net cash ~~flows~~ flows used in investing activities was $0.

For the ~~six~~nine months ended ~~April~~July 3031, 2024 net cash ~~flows~~ flows used in investing activities was $1332,~~000~~130.

2018

CASH FLOWS FROM FINANCING ACTIVITIES

For the ~~six~~nine months ended ~~April~~July 3031, 2025 net cash ~~flows~~ flows provided by financing activities was $16,~~247~~246.

For the ~~six~~nine months ended ~~April~~July 3031, 2024 net cash ~~flows~~ flows provided by financing activities was $1530,940.

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.

LIMITED OPERATING HISTORY; NEED FOR ADDITIONAL CAPITAL

There is no historical financial information about us upon which to base an evaluation of our performance. We are in start-up stage operations and have not generated any revenues. We cannot guarantee we will be successful in our business operations. Our business is subject to risks inherent in the establishment of a new business enterprise, including limited capital resources and possible cost overruns due to price and cost increases in services and products.

We have no assurance that future financing will be available to us on acceptable terms. If financing is not available on satisfactory terms, we may be unable to continue, develop or expand our operations. Equity financing could result in additional dilution to existing shareholders.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

None.

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 ~~April~~July 3031, 2025. 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.

Changes in Internal Controls over Financial Reporting

There was no change in the Company’s internal control over financial reporting during the quarterly period covered by this report that has materially affected, or is reasonably likely to materially affect, the Company’s internal control over financial reporting.

2119

PART II – OTHER INFORMATION

ITEM 1.

LEGAL PROCEEDINGS

There are no pending legal proceedings to which the Company is a party or in which any director, officer or affiliate of the Company, any owner of record or beneficially of more than 5% of any class of voting securities of the Company, or security holder is a party adverse to the Company or has a material interest adverse to the Company.

ITEM 1A.

RISK FACTORS

None.

ITEM 2.

UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

None.

ITEM 3.

DEFAULTS UPON SENIOR SECURITIES

None.

ITEM 4.

SUBMISSION OF MATTERS TO A VOTE OF SECURITIES HOLDERS

None.

ITEM 5.

OTHER INFORMATION

During the quarter ended ~~April~~July 3031, 2025, 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

The following exhibits are included as part of this report by reference:

31.1		Certification of Chief Executive 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		Inline XBRL Instance Document (the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document)

101.SCH		Inline XBRL Taxonomy Extension Schema Document

101.CAL		Inline XBRL Taxonomy Extension Calculation Linkbase Document

101.DEF		Inline XBRL Taxonomy Extension Definition Linkbase Document

101.LAB		Inline XBRL Taxonomy Extension Labels Linkbase Document

101.PRE		Inline XBRL Taxonomy Extension Presentation Linkbase Document

104		Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)

2220

SIGNATURES

Pursuant to the requirements of the Securities ~~Act~~ Act of 1933, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized in Singapore on ~~July~~September 1015, 2025.

		KHEOBA CORP.

		By:	/s/ Ka Miew Hon
		Name:	Ka Miew Hon
		Title:	President
			(Principal Executive, Financial and Accounting Officer)

2321

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