UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-Q

[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended ~~July~~October 31, 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 333-271350

MARKY CORP.

(Exact name of registrant as specified in its charter)

Wyoming

32-0689703

7370

(State or Other Jurisdiction of Incorporation or Organization)

(I.R.S. Employer

Identification Number)

(Primary Standard Industrial Classification Code Number)

Kos Ramirez Maximiliano,

President and Chief Executive Officer

San Sebastian 309, Martinica León,

Guanajuato, Mexico, 37500

Phone: + 1-860-9730746

(Address, including Zip Code, and Telephone Number, including Area Code, of Registrant's Principal Executive Office)

Securities registered under Section 12(b) of the Exchange 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 of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes [X] No [ ]

Indicate by check mark whether the registrant has submitted electronically 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 [X]

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	[ ]	Accelerated Filer	[ ]
Non-accelerated Filer	[X]	Smaller reporting company	[X]
		Emerging growth company	[X]

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 7(a)(2)(B) of the Securities Act. [ ]

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes [ ] No [X]

State the number of shares outstanding of each of the issuer's classes of common equity, as of the latest practicable date: 4,330,797 common shares issued and outstanding as of ~~September~~December 16, 2024.

MARKY

FORM 10-Q

Quarterly Period Ended ~~July~~October 31, 2024

TABLE OF CONTENTS

		Page
PART I	FINANCIAL INFORMATION:
Item 1.	Financial Statements (Unaudited)	5
	Balance Sheets as of July 31, 2024 (Unaudited) and January 31, 2024	6
	Condensed Balance Sheets as of October 31, 2024 (Unaudited) and January 31, 2024	6
	Statements of Operations for the three and six months ended July 31, 2024 and 2023 (Unaudited)	7
	Condensed Statements of Operations for the three and nine months ended October 31, 2024 and 2023 (Unaudited)	7
	Statements of Stockholders' Deficit for the three and six months ended July 31, 2024 and 2023 (Unaudited)	8
	Condensed Statements of Stockholders' Deficit for the three and nine months ended October 31, 2024 and 2023 (Unaudited)	8
	Statements of Cash Flows for six months ended July 31, 2024 and 2023 (Unaudited)	9
	Condensed Statements of Cash Flows for the nine months ended October 31, 2024 and 2023 (Unaudited)	9
	Notes to the Unaudited Financial Statements	10
	Notes to the Condensed Unaudited Financial Statements	10
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	14
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	16
Item 4.	Controls and Procedures	16
PART II	OTHER INFORMATION:
Item 1.	Legal Proceedings	17
Item 1A	Risk Factors	17
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	17
Item 3.	Defaults Upon Senior Securities	17
Item 4.	Mine Safety Disclosures	17
Item 5.	Other Information	17
Item 6.	Exhibits	17
Signatures		17

Special Note Regarding Forward—Looking Statements

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.

PART I - FINANCIAL INFORMATION

Item 1.

Financial Statements.

The accompanying interim condensed financial statements of Marky 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.

MARKY CORP.

BALANCE SHEETS

				July 31, 2024 (unaudited)	January 31, 2024 (audited)
ASSETS
	Current Assets
	Сash and Cash Equivalents			372	23,630
	Total Current Assets			372	23,630
	Other Assets
		Mobile App Development program, net		76,679	83,650
		Intangible Assets, net		46,900	28,650
	Total Other Assets			123,579	112,300
TOTAL ASSETS				123,951	135,930
LIABILITIES & EQUITY
	Liabilities
		Current Liabilities
		Other Current Liabilities
			Accounts Payable	10,613	-
			Deferred revenue	8,379	-
			Loan from Related Parties	113,601	112,102
		Total Other Current Liabilities		132,593	112,102
		Total Current Liabilities		132,593	112,102
	Total Liabilities			132,593	112,102
	Equity
		Capital Stock, $0.001 par value, 75,000,000 shares authorized; 4,330,797 and 4,241,130 shares of common stock issued		4,331	4,241
		Additional Paid in Capital		24,093	21,493
		Accumulated Deficit		(37,066)	(1,906)
	Total Stockholders’ deficit			(8,642)	23,828
TOTAL LIABILITIES & STOCKHOLDER`S DEFICIT				123,951	135,930

(Unaudited)

				October 31, 2024 (Unaudited)	January 31, 2024 (Audited)
ASSETS
	Current Assets
	Сash and Cash Equivalents			4,600	23,630
	Total Current Assets			4,600	23,630

	Other Assets
		Mobile App Development program, net		70,017	83,650
		Intangible Assets, net		46,046	28,650
	Total Other Assets			116,063	112,300
TOTAL ASSETS				120,663	135,930

LIABILITIES & STOCKHOLDERS DEFICIT
	Liabilities
		Current Liabilities
		Other Current Liabilities
			Accounts Payable	150	-
			Deferred revenue	12,176	-
			Loan from Related Parties	110,604	112,102
		Total Other Current Liabilities		122,930	112,102
		Total Current Liabilities		122,930	112,102
	Total Liabilities			122,930	112,102
	Stockholders Deficit
		Common Stock, $0.001 par value, 75,000,000 shares authorized; 4,330,797 and 4,241,130 shares of common stock issued as of October 31, 2024 and January 31, 2024,		4,331	4,241
		Additional Paid in Capital		24,093	21,493
		Accumulated Deficit		(30,691)	(1,906)
	Total Stockholders’ deficit			(2,267)	23,828
TOTAL LIABILITIES & STOCKHOLDER`S DEFICIT				120,663	135,930

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

MARKY CORP.

STATEMENTS OF OPERATIONS

(Unaudited)

		For the three months ended July 31, 2024		For the three months ended July 31, 2023		For the six months ended July 31, 2024		For the six months ended July 31, 2023
		For the three months ended October 31, 2024		For the three months ended October 31, 2023		For the nine months ended October 31, 2024		For the nine months ended October 31, 2023
Revenues
Software Sales	$	716,~~794~~491	$	-	$	724,~~994~~484	$	400
Total Revenues		716,~~794~~491		-		~~7,994~~		-400
Operating Expenses
Advertising and Promotion		-		-		49
Bank service Charges		-		15-		79		115
Depreciation Expense		67,~~749~~516		12,~~183~~184		1119,~~721~~236		13,~~183~~367
Professional fees		52,~~478~~600		51,~~000~~500		3133,~~305~~905		1011,~~064~~564
Total Operating Expenses		1210,~~227~~116		6,198		4353,~~154~~269		1115,~~362~~046
Net Income (Loss) from Operations		(46,~~433)~~375		(63,~~198~~684)		(3528,~~160~~785)		(1014,~~962~~646)
Provision for Income Taxes		-		-		-		-
Net Income (Loss)	$	(46,~~433)~~375	$	(63,~~198~~684)	$	(3528,~~160~~785)	$	(1014,~~962~~646)
Income (Loss) per Common Share – Basic & Diluted	$	0.00	$	0.00	$	0.01	$	0.0100
Weighted Average Number of Common Shares Outstanding-Basic & Diluted		4,330,797		3,~~500~~668,~~000~~808		4,~~330~~307,~~797~~914		31,~~500~~249,~~000~~812

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

MARKY CORP.

STATEMENTS OF CHANGES IN STOCKHOLDERS’ DEFICIT

For the ~~three~~Three and ~~six~~Nine ~~months~~Months ~~ended~~Ended ~~July~~October 31, 2024 and 2023

(Unaudited)

	Common Stock				Additional Paid-in-Capital		Accumulated Deficit		Total
	Number of common				Additional Paid-in- Capital		Accumulated deficit		Total
	Shares		Amount
Balance as of April 30, 2024	4,330,797	$	4,331	$	24,093	$	(32,633)	$	(4,209)
Net loss for the period	-	$	-	$	-	$	(4,433)	$	(4,433)
Balance as of July 31, 2024	4,330,797	$	4,331	$	24,093	$	(37,066)	$	(8,642)
Balance as of April 30, 2023	3,500,000	$	3,500	$	-	$	(5,126)	$	(1,626)
Net Income for the three months ended October 31, 2024	-		-		-		6,375		6,375
Net loss for the period	-		-		-		(6,198)		(6,198)
Balance as of October 31, 2024	4,330,797	$	4,331	$	24,093	$	(30,691)	$	(2,267)
Balance as of July 31, 2023	3,500,000	$	3,500	$	-	$	(11,324)	$	(7,824)
Balance as of January 31, 2024	4,241,130	$	4,241	$	21,493	$	(1,906)	$	23,828
Net Income for the three months ended October 31, 2023	-		-		-		(3,684)		(3,684)
Sales of common stock	89,667	$	90	$	2,600	$	-	$	2,690
Sales of common stock at $0.03 per share	441,797	$	442	$	12,812	$	-	$	13,254
Net loss for the period	-	$	-	$	-	$	(35,160)	$	(35,160)
Balance as of October 31, 2023	3,941,797	$	3,942	$	12,812	$	(15,008)	$	1,746
Balance as of July 31, 2024	4,330,797	$	4,331	$	24,093	$	(37,066)	$	(8,642)
Balance as of January 31, 2023	3,500,000	$	3,500	$	-	$	(362)	$	3,138
Net loss for the period	-		-		-		(10,962)		(11,362)
Balance as of July 31, 2023	3,500,000	$	3,500	$	-	$	(11,324)	$	(7,824)

Balance as of January 31, 2024	4,241,130	$	4,241	$	21,493	$	(1,906)	$	23,828
Net Income for the nine months ended October 31, 2024	-		-		-		(28,785)		(28,785)
Sales of common stock at $0.03 per share	89,667	$	90	$	2,600	$	-	$	2,690
Balance as of October 31, 2024	4,330,797	$	4,331	$	24,093	$	(30,691)	$	(2,267)

Balance as of January 31, 2023	3,500,000	$	3,500	$	-	$	(362)	$	3,138
Net Income for the nine months ended October 31, 2023	-		-		-		(14,646)		(14,646)
Sales of common stock at $0.03 per share	441,797	$	442	$	12,812	$	-	$	13,254
Balance as of October 31, 2023	3,941,797	$	3,942	$	12,812	$	(15,008)	$	1,746

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

MARKY CORP.

STATEMENTS OF CASH FLOWS

(Unaudited)

		For the six months ended July 31, 2024		For the six months ended July 31, 2023
		For the nine months ended October 31, 2024 (unaudited)		For the nine months ended October 31, 2023 (unaudited)
OPERATING ACTIVITIES
Net Income (Loss)	$	(35,160)	$	(1014,~~962~~646)
Adjustments to reconcile Net Income to net cash provided by operations:
Accounts Receivable		8,379		-
Changes in operating assets and liabilities:
Amortization		11,721		~~1,183~~-
Accounts Payable		10,613		~~6300~~19,445
Cash Flows Provided by (Used in) Operating Activities		(425,~~447~~792)		(34,~~479)~~799
INVESTING ACTIVITIES				-
Intangible Assets		(23,000)		~~(25~~109,500)
Cash Flows Used in Investing Activities		(23,000)		~~(25~~109,500)
FINANCING ACTIVITIES
Proceeds from the sale of common stock		90		-442
APIC		2,600		-
Additional Paid-in Capital		2,600		12,812
Proceeds from related party loan		1,499		2485,~~996~~601
Cash Flows Provided by Financing Activities		4,189		2498,~~996~~855
Net cash increase (decrease) for period		(23,258)		(32,~~983~~129)
Cash at beginning of period		23,630		42,~~629~~500
Cash at end of period	$	372	$	~~646~~4,629

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

MARKY CORP.

NOTES TO THE UNAUDITED FINANCIAL STATEMENTS

For the ~~three~~nine ~~and six~~ months ended ~~July~~October 31, 2024

Note 1 — Description of Organization and Business Operations

Marky Corp. (“the Company”) was incorporated under the laws of the State of Wyoming, U.S. on April 28, 2022 (Inception). Marky Corp. is a provider of social media marketing information services.

The Company is operating an information site, posting global marketing and advertising news on social networks https://markycopr.com/. Our platform is a web-based information portal, ~~accessed~~ accessed through a web browser. It allows end users to access information on any device of their choice, features social media marketing news, updates, tips, and tutorials on promoting their business on social media. The platform includes RSS Feeds, allowing users to consolidate updates and content from preferred websites. Three subscription plans - Basic, Pro, and Enterprise - are available for accessing RSS Feeds.

~~"Marky~~The ~~News"~~platform includes isRSS ~~social~~Feeds, allowing users to consolidate updates and content from preferred websites. Three subscription plans - Basic, Pro, and Enterprise - are available for accessing RSS Feeds. The Company owns social media management mobile application "Marky News", available on both Apple Store and as an APK file. The ~~APK can be downloaded from https://markycopr.com/marky-app/. The~~ application offers exclusive access to SMM resources and industry updates, providing real-time alerts and valuable insights into social media marketing trends.

Our principal executive office is located at San Sebastian 309, Martinica León, Guanajuato, Mexico.

The Company’s functional and reporting currency is the U.S. dollar.

Note 2 – Going Concern

The accompanying unaudited condensed financial statements have been prepared in conformity with generally accepted accounting principles, which contemplate continuation of the Company as a going concern. AsThe ~~a startup company, the~~ Company had revenue in amount of $724,~~994~~484 and $400, incurred net loss in amount of $3528,~~160~~785 and $1114,~~362~~646 for the ~~six~~nine months ended ~~July~~October 31, 2024 and 2023~~, respectively~~. The Company currently has limited working capital and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time. These conditions raise substantial doubt about the Company’s ability to continue as a going concern.

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

Note 3 — Summary of Significant Accounting Policies

Basis of Presentation

The accompanying unaudited condensed financial statements of the Company have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission (the "SEC"), including the instructions to Form 10-Q and Regulation S-X. Certain information and note disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles in the United States of America ("U.S. GAAP"), have been condensed or omitted from these statements pursuant to such rules and regulations and, accordingly, they do not include all the information and notes necessary for comprehensive financial statements and should be read in conjunction with our audited financial statements included in our Annual Report on Form 10-K for the year ended January 31, 2024.

In the opinion of management, all adjustments (consisting of normal accruals) considered for a fair presentation have been included. The Company’s year-end is January 31.

MARKY CORP.

NOTES TO THE UNAUDITED FINANCIAL STATEMENTS

For the ~~three~~nine ~~and six~~ months ended ~~July~~October 31, 2024

Note 3 — Summary of Significant Accounting Policies (cont.)

Net Income (Loss) Per Common Share

The Company complies with accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share.” Net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. As of ~~July~~October 31, 2024 and 2023, the Company did not have any dilutive securities and other contracts that could, potentially, be exercised or converted into shares of common stock and then share in the earnings of the Company. As a result, diluted loss per share is the same as basic loss per share for the periods presented.

Use of Estimates

The preparation of financial statements in conformity with U.S. GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents

The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company had $~~372~~4,600 of cash and cash equivalents as of ~~July~~October 31, 2024 ($23,630 as of January 31, 2024).

Income Taxes

The Company follows the asset and liability method of accounting for income taxes under FASB ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.

FASB ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. There were no unrecognized tax benefits as of ~~July~~October 31, 2024. The Company ~~recognizes~~ recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. As of ~~July~~October 31, 2024, and ~~2023~~January 31 2024, no amounts have been accrued for the payment of interest and penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception.

MARKY CORP.

NOTES TO THE UNAUDITED FINANCIAL STATEMENTS

For the ~~three~~nine ~~and six~~ months ended ~~July~~October 31, 2024

Note 3 — Summary of Significant Accounting Policies (cont.)

Research and Development Policy

ASC 730, “Research and Development”, addresses the proper accounting and reporting for research and development costs. It identifies those activities that are to be identified as research and development, the elements of costs that shall be identified with research and development activities, the accounting for these costs, and the financial statement disclosures related to them. Costs and expenses that can be clearly identified as research and development are charged to expense as incurred.

Software Development Policy

The Company accounts for website development costs in accordance with, FASB ASC 350-40, Internal-Use Software and FASB ASC 350-50, Website Development Costs and has capitalized certain costs in the development of our website.

Recent Accounting Pronouncements

The Company reviews new accounting standards as issued. Management has not identified any new standards that it believes will have a significant impact on the Company’s financial statements.

Note 4 – Stockholders’ Equity

Upon formation the total number of shares of all classes of stock which the Company is authorized to issue is Seventy-Five Million (75,000,000) shares of Common Stock, par value $0.001 per share.

On January 27, 2023 the Company issued 3,500,000 shares of its common stock at $0.001 per share for total proceeds of $3,500.

For the ~~year~~nine months ended ~~January~~October 31, ~~2024~~2023 the Company issued ~~741~~441,~~130~~797 shares of common stock for cash proceeds of $2213,~~234~~254 at $0.03 per share.

For the ~~six~~nine months ended ~~July~~October 31, 2024 the Company issued 89,667 shares of common stock for cash proceeds of $2,690 at $0.03 per share.

There were 4,330,797 and 3,941,797 shares of common stock issued and outstanding as of ~~July~~October 31, 2024 ~~and 4~~,~~241,130~~ ~~shares of common stock issued~~ and ~~outstanding as of~~ January 31, 2024, respectively.

Note 5 — Related Party Transactions

During the ~~three~~nine months period ended ~~July~~October 31, 2024 and 2023, the Company’s director loaned to the Company $~~150~~1,499 and $85,601, respectively.

As of ~~July~~October 31, 2024 and January 31, 2024, our sole director has a total outstanding balance of $~~113~~110,~~601~~604 and $112,102, respectively. This ~~loan~~ loan is unsecured, non-interest bearing and due on demand.

MARKY CORP.

NOTES TO THE UNAUDITED FINANCIAL STATEMENTS

For the ~~three~~nine ~~and six~~ months ended ~~July~~October 31, 2024

Note 6 — Intangible Assets

As of ~~July~~October 31, 2024, the intangible assets, net were as follows:

Website	$	14,200
RSS feeds		43,000
Mobile App		83,650
Accumulated Depreciation		1724,~~271~~787
Total intangible assets	$	~~123~~116,~~579~~063

Note 7 – Subsequent Events

In accordance with ASC 855, “Subsequent Events”, the Company has analyzed its operations subsequent to ~~July~~December 3116, 2024, and ~~has~~ has determined that it does not have any material subsequent events to disclose in these financial statements other than those described below.

On November 1, 2024, our Board of Directors approved the dismissal of Olayinka Oyebola & Co. (the "Former Auditor") as the Registrant's independent registered public accounting firm, effective immediately. The reports of Former Auditor on our consolidated financial statements as of and for the years ended January 31, 2024 did not contain an adverse opinion or a disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope or accounting principles except that the report contained an explanatory paragraph stating that there was substantial doubt about the Company’s ability to continue as a going concern. During the year ended January 31, 2024 and to the date of dismissal, the Company did not experience any disagreements, as defined in Item 304(a)(1)(iv) of Regulation S-K, between itself and Former Auditor on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to Former Auditor’s satisfaction, would have caused Former Auditor to make reference to such disagreements in its audit reports. During the period April 3, 2024 (engagement) through the date of the Former Auditor’s termination on November 1, 2024, there were no “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K).

The Company provided Former Auditor with a copy of the above disclosures and requested that Former Auditor provide the Company with a letter addressed to the SEC stating whether or not it agrees with the statements made above. A copy of Former Auditor’s letter dated November 5, 2024 was furnished as Exhibit 16.1 to the current report on Form 8-K filed with the SEC by the Company on November 5, 2024.

On November 1, 2024, our Board of Directors approved the appointment of Boladale Lawal & Co., as the Company's new independent registered public accounting firm to perform independent audit services for the quarter ended October 31, 2024. During the Company’s fiscal years ended January 31, 2024 and January 31, 2023, and the subsequent interim period through the date of this report, neither the Company, nor anyone on its behalf has consulted with Boladale Lawal & Co. regarding either (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered with respect to the consolidated financial statements of the Company, and no written report or oral advice was provided to the Company by Boladale Lawal & Co., that was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue; or (ii) any matter that was the subject of a "disagreement" (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a “reportable event” (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).

Item 2.

Management’s Discussion and Analysis of Financial Condition and Results of Operations.

Overview

Marky Corp. (“we,” “us,” or the “Company”) was incorporated under the laws of the State of Wyoming, U.S. on April 28, 2022 (Inception). Marky Corp. is a provider of social media marketing information services. We provide a platform that offers subscribers access to valuable social media marketing information. The Company is operating an information site, posting global marketing and advertising news on social networks https://markycopr.com/. Our platform is a web-based information portal, accessed through a web browser. It allows end users to access information on any device of their choice, features social media marketing news, updates, tips, and tutorials on promoting their ~~business~~ business on social media. The platform includes RSS Feeds, allowing users to consolidate updates and content from preferred websites. Three subscription plans - Basic, Pro, and Enterprise - are available for accessing RSS Feeds.

~~"Marky~~The ~~News"~~platform isincludes RSS Feeds, allowing users to consolidate updates and content from preferred websites. Three subscription plans - Basic, Pro, and Enterprise - are available for accessing RSS Feeds. The Company owns social media management mobile application "Marky News", available on both Apple Store and as an APK file. The ~~APK can be downloaded from https://markycopr.com/marky-app/. The~~ application offers exclusive access to SMM resources and industry updates, providing real-time alerts and valuable insights into social media marketing trends.

The member of our management has accumulated extensive expertise, knowledge, and a robust network in the realms of marketing and social media advertising. This encompasses proficiency in digital advertising, social media strategies, operational excellence and product development and deployment. We intend to utilize management's industry knowledge and professional network to enhance our strategic position.

The Nature of Products

The services offered by Marky Corp. include two distinct offerings:

▪ The platform provides current news, categorized into two sections - Instagram and Trending. It aggregates news and discoveries from various sources, offering users a holistic view of the industry landscape. It features subscription plans for accessing RSS feeds.

▪ The "Marky News" app, available through the Apple Store, serves as a mobile solution. It provides users with real-time updates and personalized content curation. Advanced sorting capabilities enable users to make informed decisions and stay ahead of the competition. The search functionality allows for easy filtering by tags representing diverse topics such as influencers, advertising, trends, SEO, and content.

Sales, Marketing and Distribution

We plan to capitalize our information ~~platform~~and education platform for specialized industries. ~~Our~~We anticipate that the primary source of our revenue iswill stem from our information platform and the sale of subscription plans available on the Company’s website.

Competition

In the realm of niche software and website development, Marky Corp. finds itself amidst a highly competitive landscape. This industry boasts low entry barriers, making it susceptible to the influx of new entrants eager to establish their presence. The presence of these newcomers only adds to the already significant competitive pressures that we encounter.

Furthermore, within this competitive arena, Marky Corp. operates as a unique entity, serving as an information site dedicated to the dissemination of global marketing and advertising news through social networks. This niche specialization presents both opportunities and challenges for us. It sets us apart from conventional software and website development firms, but at the same time, it narrows our target audience to those specifically seeking specialized marketing insights.

In our competitive environment, we find ourselves in direct competition with several well-established rivals. Notable among them are companies like Sociallyin, SmartSites, and NinjaPromo. These competitors are backed by reputable organizations known for providing services analogous to our offerings. They not only boast a proven track record but also have substantial existing customer bases, which form a significant portion of our intended client demographic.

Most of our competitors have one or more advantages over us, including:

- Established Reputation

- Large Existing Customer Base

- Extensive Resource

- Strong Industry Partnerships

- Customization and Scalability

- Brand Recognition

Government Regulation

We are subject to various federal, state and international laws and regulations that affect our business, including those relating to the privacy and security of customer and employee personal information and those relating to the Internet, behavioral tracking, mobile applications, advertising and marketing activities, and sweepstakes and contests. Additional laws in all of these areas are likely to be passed in the future, which could result in significant limitations on or changes to the ways in which we can collect, use, host, store or transmit the personal information and data of our customers or employees, communicate with our customers, and deliver products and services, may significantly increase our compliance costs. As our business expands to include new uses or collection of data that are subject to privacy or security regulations, our compliance requirements and costs will increase and we may be subject to increased regulatory scrutiny.

Employees

We are a start-up company and currently have one employee - Kos Ramirez Maximiliano, our president, treasurer, secretary and director. We intend to outsource any additional services if the business requires.

Results of Operations for the ~~three~~Three ~~ended~~Months ~~July~~Ended October 31, 2024 and 2023:

During the three months ended ~~July~~October 31, 2024 and 2023, we have generated revenue in amount of $716,~~794~~491 and $0, ~~of revenues~~ respectively.

Our net ~~loss~~income for the three-month period ended ~~July~~ October 31, 2024 ~~and 2023,~~ was $~~4,433 and $~~6,~~198 respectively~~375.

~~Liquidity~~Our ~~and~~net ~~Capital~~loss ~~Resources~~for the three-month period ended October 31, 2023 was $3,684.

~~Net~~Results ~~cash~~of ~~flows used~~Operations ~~in operating activities~~ for the ~~six~~Nine ~~months~~Months ~~ended July~~Ended October 31, 2024, ~~consisted of a net loss of $35,160, an increase in accounts receivable of $8,379~~ and ~~accounts payable of $10,613, an increase in amortization of $11,721. Net cash flows used in operating activities for the year ended July 31,~~ 2023~~, consisted of a net loss of $10,962, an increase in amortization of $1,183 and an increase in accounts payable of $6,300.~~:

~~Net~~During ~~cash flows used in investing activities for~~ the ~~six~~nine months ended ~~July~~ October 31, 2024 and 2023, ~~consisted~~we ofhave agenerated ~~intangible~~revenue ~~assets~~in amount of $2324,~~000~~484 and $~~25,500.~~400 respectively.

~~Net~~Our ~~cash~~net ~~flows provided~~loss ~~by financing activities~~ for the ~~six~~nine-month ~~months~~period ended ~~July~~ October 31, 2024, ~~consisted~~and ~~of related-party loans of $1~~2023,~~499,~~ ~~APIC~~was of $228,~~600~~785 and ~~proceeds from the sale of common stock of~~ $~~90. Net cash flows provided by financing activities for the three and six months ended July 31~~14,646 ~~2023 consisted of related-party loans for $24,996~~respectively.

Liquidity and Capital Resources

Net cash flows used in operating activities for the nine months ended October 31, 2024, consisted of a net loss of $35,160, an increase in accounts receivable of $8,379, an increase in accounts payable of $10,613 and an amortization in amount of $11,721. Net cash flows used in operating activities for the nine months ended October 31, 2023, consisted of a net loss of $14,646, an increase in accounts payable of $19,445.

Net cash flows used in investing activities for the nine months ended October 31, 2024, consisted of decrease in intangible assets of $23,000. Net cash flows used in investing activities for the nine months ended October 31, 2023, consisted of a intangible assets of $109,500.

Net cash flows provided by financing activities for the nine months ended October 31, 2024, consisted of proceeds from the sale of common stock amounting to $90, additional paid-in capital of $2,600, and related-party loans of $1,499, totaling $4,189. Net cash flows provided by financing activities for the nine months ended October 31, 2023, consisted of proceeds from the sale of common stock amounting to $442, additional paid-in capital of $12,812, and related-party loans of $85,601, totaling $98,855.

Off-Balance Sheet Arrangements

As of ~~July~~October 31, 2024, we did not have any off-balance sheet arrangements that have or are reasonably likely to have a material 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 and 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 generated limited revenues. 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.

Not Applicable.

Item 4.

Controls and Procedures.

Evaluation of Disclosure Controls and Procedures

We carried out an evaluation as of ~~July~~October 31, 2024, under the supervision and with the participation of our management, including our principal executive officer and principal financial officer, who are one and the same, of the effectiveness of our disclosure controls and procedures (as defined in Exchange Act Rules 13a–15(f) and 15d–15(e)). Based upon that evaluation, our principal executive officer and principal financial officer concluded that, as of the end of the period covered in this report, our disclosure controls and procedures were not effective to ensure that information required to be disclosed in reports filed under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the required time periods and is accumulated and communicated to our management, including our principal executive officer and principal financial officer, as appropriate to allow timely decisions regarding required disclosure.

Changes in Internal Control over Financial Reporting

There were no changes in our internal control over financial reporting during our most recent quarter 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.

During the period ending ~~July~~October 31, 2024, there were no pending or threatened legal actions against us.

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.

Not Applicable.

Item 3.

Defaults Upon Senior Securities.

Not Applicable.

Item 4.

Mine Safety Disclosures.

Not Applicable.

Item 5.

Other Information.

There is no other information required to be disclosed under this item that has not previously been reported.

Item 6.

Exhibits.

Exhibit No.		Description
31.1		Certification of Chief Executive Officer and Chief Financial Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a).

32.1		Certifications pursuant to Securities Exchange Act of 1934 Rule 13a-14(b) or 15d-14(b) and 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes- Oxley Act of 2002.

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.

MARKY CORP.
Date: September 16, 2024	By:	/s/ Kos Ramirez Maximiliano
Date: December 16, 2024	By:	/s/ Kos Ramirez Maximiliano
		Kos Ramirez Maximiliano Chief Executive Officer (Principal Executive Officer) and Chief Financial Officer (Principal Financial and Accounting Officer)

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