{"url_path":"/sec/rngc/10-k/2026/item-8","section_key":"item-8","section_title":"Item 8 Financial Statements and Supplementary Data.**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-07-14","source_url":"https://www.sec.gov/Archives/edgar/data/1434740/0001477932-26-004299-index.html","accession_number":"0001477932-26-004299","cik":"0001434740","ticker":"RNGC","issuer_name":"Ranger Gold Corp.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1434740/0001477932-26-004299-index.html","primary_entity_key":"0001434740","primary_entity_name":"Ranger Gold Corp."},"word_count":3840,"has_tables":true,"body_markdown":"**Item 8. Financial Statements and Supplementary Data.**\n\n \n\n**FINANCIAL STATEMENT INDEX**\n\n \n\n[Report of Independent Registered Public Accounting Firm](#REPORT)\n\n \n\nF-2\n\n \n\n[Balance Sheets as of March 31, 2025 and 2026](#BS)\n\n \n\nF-3\n\n \n\n[Statement of Operations for the years ended March 31, 2025 and 2026](#SO)\n\n \n\nF-4\n\n \n\n[Statement of Cash Flows for the years ended March 31, 2025 and March 31, 2026](#CF)\n\n \n\nF-5\n\n \n\n[Statement of Stockholders’ Deficit for the year ended March 31, 2026](#SE1)\n\n \n\nF-6\n\n \n\n[Statement of Stockholders’ Deficit for the year ended March 31, 2025](#SE2)\n\n \n\nF-7\n\n \n\n[Notes to audited financial statements](#NOTE)\n\n \n\nF-8\n\n \n\n \n\n \n\nF-1\n\n*Table of Contents*\n\n \n\nMICHAEL GILLESPIE & ASSOCIATES, PLLC\n\n**CERTIFIED PUBLIC ACCOUNTANTS**\n\n**Vancouver, WA 98666**\n\n**206.353.5736**\n\n \n\n**REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**\n\n \n\nTo the Shareholders & Board of Directors\n\nRanger Gold Corp.                   \n\n \n\n**Opinion on the Financial Statements**\n\nWe have audited the accompanying balance sheets of Ranger Gold Corp. as of March 31, 2026 and 2025 and the related statements of operations, changes in stockholders’ deficit, cash flows, and the related notes (collectively referred to as “financial statements”) for the years then ended. In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of March 31, 2026 and 2025 and the results of its operations and its cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America.\n\n \n\n**Going Concern**\n\nThe accompanying financial statements have been prepared assuming the Company will continue as a going concern. As discussed in Note #B to the financial statements, although the Company has limited operations it has yet to attain profitability. This raises substantial doubt about its ability to continue as a going concern. Management’s plan in regard to these matters is also described in Note #B. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.\n\n \n\n**Basis for Opinion**\n\nThese financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.\n\n \n\nWe conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audit, we are required to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.\n\n \n\nOur audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion.\n\n \n\n/S/ MICHAEL GILLESPIE & ASSOCIATES, PLLC\n\nWe have served as the Company’s auditor since 2023.\n\nPCAOB ID 6104\n\nVancouver, Washington\n\nJuly 13, 2026\n\n \n\n \n\nF-2\n\n*Table of Contents*\n\n \n\n**Ranger Gold Corp.**\n\n**Balance Sheets**\n\n \n\n \n\n \n\n**March 31,**\n\n \n\n \n\n**March 31,**\n\n \n\n \n\n \n\n**2026**\n\n \n\n \n\n**2025**\n\n \n\n**CURRENT ASSETS**\n\n \n\n \n\n \n\n \n\n \n\n \n\n**Prepaid Expenses**\n\n \n**$****-**\n \n\n \n**$****3,960**\n \n\n**TOTAL CURRENT ASSETS**\n\n \n\n \n**-**\n \n\n \n\n \n**3,960**\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**TOTAL ASSETS**\n\n \n**$****-**\n \n\n \n**$****3,960**\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**LIABILITIES**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**CURRENT LIABILITIES**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Accounts Payable**\n\n \n\n \n**961**\n \n\n \n\n \n**2,628.00**\n \n\n**Accrued Interest - Related Party**\n\n \n\n \n**743**\n \n\n \n\n \n**116**\n \n\n**TOTAL CURRENT LIABILITIES**\n\n \n\n \n**1,704**\n \n\n \n\n \n**2,744**\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Note Payable - Related Party**\n\n \n\n \n**41,589**\n \n\n \n\n \n**17,447**\n \n\n**TOTAL LIABILITIES**\n\n \n\n \n**43,293**\n \n\n \n\n \n**20,191**\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**COMMITMENTS AND CONTINGENCIES**\n\n \n**$****-**\n \n\n \n**$****-**\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**STOCKHOLDER'S EQUITY**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Common stock ($0.0001 par value; 500,000,000 shares authorized; 242,669,234 and 242,669,234 shares issued and outstanding at March 31, 2026 and March 31, 2025, respectively)**\n\n \n\n \n**24,267**\n \n\n \n\n \n**24,267**\n \n\n**Preferred stock ($0.0001 par value; 5,000,000 shares authorized; no shares issued and outstanding at March 31, 2026 and March 31, 2025, respectively)**\n\n \n\n \n**-**\n \n\n \n\n \n**-**\n \n\n**Additional Paid in Capital**\n\n \n\n \n**1,156,638**\n \n\n \n\n \n**1,156,638**\n \n\n**Accumulated Deficit**\n\n \n\n \n**(1,224,198****)**\n \n\n \n**(1,197,136****)**\n\n**TOTAL STOCKHOLDER'S EQUITY (DEFICIT)**\n\n \n\n \n**(43,293****)**\n \n\n \n**(16,231****)**\n\n**TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY/(DEFICIT)**\n\n \n\n \n**-**\n \n\n \n**$****3,960**\n \n\n \n\nThe accompanying notes are an integral part of these financial statements.\n\n \n\n \n\nF-3\n\n*Table of Contents*\n\n \n\n**Ranger Gold Corp.**\n\n**Statements of Operations**\n\n \n\n \n\n \n\n**For the Years Ended March 31,**\n\n \n\n \n\n \n\n**2026**\n\n \n\n \n\n**2025**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Sales**\n\n \n**$****-**\n \n\n \n**$****-**\n \n\n**Total Revenue**\n\n \n**$****-**\n \n\n \n**$****-**\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**EXPENSES:**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Selling, General and Administrative**\n\n \n\n \n**-**\n \n\n \n\n \n**8**\n \n\n**Interest Expense**\n\n \n\n \n**627**\n \n\n \n\n \n**116**\n \n\n**Filing Fees**\n\n \n\n \n**5,580**\n \n\n \n\n \n**8,222**\n \n\n**Professional Fees**\n\n \n\n \n**20,855**\n \n\n \n\n \n**19,500**\n \n\n**Total Expense**\n\n \n\n \n**27,062**\n \n\n \n\n \n**27,846**\n \n\n**Loss from operations**\n\n \n**$****(27,062****)**\n \n**$****(27,846****)**\n\n**Other Income/(Loss)**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Provision for Income Taxes**\n\n \n**$****-**\n \n\n \n**$****-**\n \n\n**NET LOSS**\n\n \n**$****(27,062****)**\n \n**$****(27,846****)**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Weighted average common shares outstanding, basic and fully diluted**\n\n \n\n \n**242,669,234**\n \n\n \n\n \n**262,343,860**\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Basic and fully diluted net loss per common share:**\n\n \n**$****(0.00****)**\n \n**$****(0.00****)**\n\n \n\nThe accompanying notes are an integral part of these financial statements.\n\n \n\n \n\nF-4\n\n*Table of Contents*\n\n \n\n**Ranger Gold Corp.**\n\n**Statements of Cash Flows**\n\n \n\n \n\n \n\n**For the Years Ended March 31,**\n\n \n\n \n\n \n\n**2026**\n\n \n\n \n\n**2025**\n\n \n\n**CASH FLOWS FROM OPERATING ACTIVITIES:**\n\n \n\n \n\n \n\n \n\n \n\n \n\n**Net loss**\n\n \n**$****(27,062****)**\n \n**$****(27,846****)**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Adjustments to reconcile net (loss)**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**to net cash provided by (used in) operations:**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Changes in Assets and Liabilities:**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**(Increase) decrease in Other Current Assets and Prepaids**\n\n \n\n \n**3,960**\n \n\n \n\n \n**(3,960****)**\n\n**Increase (decrease) in Accounts Payable and Other Accruals**\n\n \n\n \n**(1,667****)**\n \n\n \n**2,628**\n \n\n**Increase (decrease) in Accrued Interest Expense**\n\n \n\n \n**627**\n \n\n \n\n \n**116**\n \n\n**NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES**\n\n \n\n \n**(24,142****)**\n \n\n \n**(29,062****)**\n\n**CASH FLOWS TO/(FROM) FINANCING ACTIVITIES:**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Note Payable (Related Party) - borrowings**\n\n \n\n \n**24,142**\n \n\n \n\n \n**17,447**\n \n\n**Contributions of Capital by Major Shareholder**\n\n \n\n \n**-**\n \n\n \n\n \n**11,615**\n \n\n**NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES**\n\n \n\n \n**24,142**\n \n\n \n\n \n**29,062**\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**NET INCREASE(DECREASE) IN CASH AND CASH EQUIVALENTS**\n\n \n\n \n**-**\n \n\n \n\n \n**-**\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**CASH AND CASH EQUIVALENTS,**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**BEGINNING OF THE PERIOD**\n\n \n\n \n**-**\n \n\n \n\n \n**-**\n \n\n**END OF THE PERIOD**\n\n \n**$****-**\n \n\n \n**$****-**\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**CASH PAID DURING THE PERIOD FOR:**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Interest**\n\n \n**$****-**\n \n\n \n**$****-**\n \n\n**Taxes**\n\n \n**$****-**\n \n\n \n**$****-**\n \n\n \n\nThe accompanying notes are an integral part of these financial statements.\n\n \n\n \n\nF-5\n\n*Table of Contents*\n\n \n\n**Ranger Gold Corp.**\n\n**Statement of Stockholders' Equity**\n\n**For the Year Ended**\n\n**March 31, 2026**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Additional**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Common Stock**\n\n \n\n \n\n**Paid-in**\n\n \n\n \n\n**Accumulated**\n\n \n\n \n\n \n\n \n\n \n\n \n\n**Shares**\n\n \n\n \n\n**Amount**\n\n \n\n \n\n**Capital**\n\n \n\n \n\n**Deficit**\n\n \n\n \n\n \n\n**Equity**\n\n \n\n**Balances, April 1, 2025**\n\n \n\n \n**242,669,234**\n \n\n \n\n \n**24,267**\n \n\n \n\n \n**1,156,638**\n \n\n \n\n \n**(1,197,136****)**\n \n\n \n**(16,231****)**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Net Loss**\n\n \n\n \n**-**\n \n\n \n\n \n**-**\n \n\n \n\n \n**-**\n \n\n \n\n \n**(8,037****)**\n \n\n \n**(8,037****)**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Balances, June 30, 2025**\n\n \n\n \n**242,669,234**\n \n\n \n\n \n**24,267**\n \n\n \n\n \n**1,156,638**\n \n\n \n\n \n**(1,205,173****)**\n \n\n \n**(24,268****)**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Net Loss**\n\n \n\n \n**-**\n \n\n \n\n \n**-**\n \n\n \n\n \n**-**\n \n\n \n\n \n**(8,176****)**\n \n\n \n**(8,176****)**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Balances, September 30, 2025**\n\n \n\n \n**242,669,234**\n \n\n \n\n \n**24,267**\n \n\n \n\n \n**1,156,638**\n \n\n \n\n \n**(1,213,349****)**\n \n\n \n**(32,444****)**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Net Loss**\n\n \n\n \n**-**\n \n\n \n\n \n**-**\n \n\n \n\n \n**-**\n \n\n \n\n \n**(4,679****)**\n \n\n \n**(4,679****)**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Balances, December 31, 2025**\n\n \n\n \n**242,669,234**\n \n\n \n\n \n**24,267**\n \n\n \n\n \n**1,156,638**\n \n\n \n\n \n**(1,218,028****)**\n \n\n \n**(37,123****)**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Net Loss**\n\n \n\n \n**-**\n \n\n \n\n \n**-**\n \n\n \n\n \n**-**\n \n\n \n\n \n**(6,170****)**\n \n\n \n**(6,170****)**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Balances, March 31, 2026**\n\n \n\n \n**242,669,234**\n \n\n \n\n \n**24,267**\n \n\n \n\n \n**1,156,638**\n \n\n \n\n \n**(1,224,198****)**\n \n\n \n**(43,293****)**\n\n \n\nThe accompanying notes are an integral part of these financial statements.\n\n \n\n \n\nF-6\n\n*Table of Contents*\n\n \n\n**Ranger Gold Corp.**\n\n**Statement of Stockholders' Equity**\n\n**For the Year Ended**\n\n**March 31, 2025**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Additional**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Common Stock**\n\n \n\n \n\n**Paid-in**\n\n \n\n \n\n**Accumulated**\n\n \n\n \n\n**Total**\n\n \n\n \n\n \n\n**Shares**\n\n \n\n \n\n**Amount**\n\n \n\n \n\n**Capital**\n\n \n\n \n\n**Deficit**\n\n \n\n \n\n**Equity**\n\n \n\n**Balances, April 1, 2024**\n\n \n\n \n**248,020,000**\n \n\n \n\n \n**24,802**\n \n\n \n\n \n**1,144,488**\n \n\n \n\n \n**(1,169,290****)**\n \n\n \n**-**\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Capital Contribution**\n\n \n\n \n**-**\n \n\n \n\n \n**-**\n \n\n \n\n \n**7,293**\n \n\n \n\n \n**-**\n \n\n \n\n \n**7,293**\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Shares Cancelled**\n\n \n\n \n**(5,350,766****)**\n \n\n \n**(535****)**\n \n\n \n**535**\n \n\n \n\n \n**-**\n \n\n \n\n \n**-**\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Net Loss**\n\n \n\n \n**-**\n \n\n \n\n \n**-**\n \n\n \n\n \n**-**\n \n\n \n\n \n**(7,549****)**\n \n\n \n**(7,549****)**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Balances, June 30, 2024**\n\n \n\n \n**242,669,234**\n \n\n \n\n \n**24,267**\n \n\n \n\n \n**1,152,316**\n \n\n \n\n \n**(1,176,839****)**\n \n\n \n**(256****)**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Capital Contribution**\n\n \n\n \n**-**\n \n\n \n\n \n**-**\n \n\n \n\n \n**4,322**\n \n\n \n\n \n**-**\n \n\n \n\n \n**4,322**\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Net Loss**\n\n \n\n \n**-**\n \n\n \n\n \n**-**\n \n\n \n\n \n**-**\n \n\n \n\n \n**(4,322****)**\n \n\n \n**(4,322****)**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Balances, September 30, 2024**\n\n \n\n \n**242,669,234**\n \n\n \n\n \n**24,267**\n \n\n \n\n \n**1,156,638**\n \n\n \n\n \n**(1,181,161****)**\n \n\n \n**(256****)**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Net Loss**\n\n \n\n \n**-**\n \n\n \n\n \n**-**\n \n\n \n\n \n**-**\n \n\n \n\n \n**(8,259****)**\n \n\n \n**(8,259****)**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Balances, December 31, 2024**\n\n \n\n \n**242,669,234**\n \n\n \n\n \n**24,267**\n \n\n \n\n \n**1,156,638**\n \n\n \n\n \n**(1,189,420****)**\n \n\n \n**(8,515****)**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Net Loss**\n\n \n\n \n**-**\n \n\n \n\n \n**-**\n \n\n \n\n \n**-**\n \n\n \n\n \n**(7,716****)**\n \n\n \n**(7,716****)**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Balances, March 31, 2025**\n\n \n\n \n**242,669,234**\n \n\n \n\n \n**24,267**\n \n\n \n\n \n**1,156,638**\n \n\n \n\n \n**(1,197,136****)**\n \n\n \n**(16,231****)**\n\n \n\nThe accompanying notes are an integral part of these financial statements.\n\n \n\n \n\nF-7\n\n*Table of Contents*\n\n \n\n**NOTE A—BUSINESS ACTIVITY**\n\n \n\nRanger Gold Corp. (the “Company”) was incorporated on May 11, 2007 under the laws of the State of Nevada under the name Fenario, Inc. On October 28, 2009, the Company amended its Articles of Incorporation for the purpose of changing the name of the Company from “Fenario, Inc.” to “Ranger Gold Corp.” The Company’s last filings were for the period ended December 31, 2013 and then the Company became dormant until late 2018 when Bryan Glass petitioned to become the custodian of the Company and reinstated the Company. In January of 2019, the courts approved the custodianship, and the Company was reinstated as a corporation in the State of Nevada. The Company’s year-end is March 31st.\n\n \n\nThe accounting policies conform to generally accepted accounting principles in the United States and have been consistently applied in the preparation of the financial statements.\n\n \n\n**NOTE B—GOING CONCERN**\n\n \n\nThe accompanying financial statements have been prepared on a going concern basis, which assumes the Company will realize its assets and discharge its liabilities in the normal course of business. As reflected in the accompanying financial statements, the Company has a deficit accumulated of $1,224,198 and cash used in operations of $24,142 at the period ended March 31, 2026. \n\n \n\nThe Company’s ability to continue as a going concern is dependent upon its ability to generate future profitable operations and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. These circumstances raise substantial doubt about the Company’s ability to continue as a going concern for the 12 months from the date when these financial statements were issued. The accompanying financial statements do not include any adjustments that might arise because of this uncertainty.\n\n \n\nTo address these aforementioned, management has undertaken the following initiatives: 1) enter into discussions to secure additional equity funding from current or new shareholders; 2) undertake a program to continue to monitor the Company’s ongoing working capital requirements and minimum expenditure commitments; 3) continue their focus on maintaining an appropriate level of corporate overhead in line with the Company’s available cash resources.\n\n \n\n**NOTE C—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES**\n\n \n\nBasis of Presentation- The financial statements included herein were prepared under Generally Accepted Accounting Principles (GAAP).\n\n \n\nAll adjustments have been made which in the opinion of management are necessary, normal, and recurring in nature for presentation.\n\n \n\nInterim financial statements and related footnotes should be read in conjunction with the consolidated financial statements and footnotes thereto included in the Company’s Annual Report on Form 10K for the year ended March 31, 2026, filed with the Securities and Exchange Commission.\n\n \n\nThe accompanying condensed financial statements have been prepared by the Company without audit. In the opinion of Management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, and cash flows at March 31, 2026 and for the related periods presented.\n\n \n\nCash and Cash Equivalents- For the purposes of the Statement of Cash Flows, the Company considers liquid investments with an original maturity of three months or less to be cash equivalents.\n\n \n\nManagement’s Use of Estimates- The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. The financial statements above reflect all of the costs of doing business.\n\n \n\n \n\nF-8\n\n*Table of Contents*\n\n \n\n**NOTE C—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES—CONT’D**\n\n \n\n \n\nRevenue Recognition- On May 28, 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No.2014-09, Revenue from Contracts with Customers, Topic 606 (“ASC 606”), requiring an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. The new revenue standard replaces most existing revenue recognition guidance in GAAP and permits the use of either the full retrospective or modified retrospective transition method. The Company adopted this standard using the modified basis effective January 1, 2019 and given the Company's limited revenue, the modified retrospective basis has no material impact on prior years given the limited revenue.\n\n \n\nComprehensive Income (Loss) - The Company reports Comprehensive income and its components following guidance set forth by section 220-10 of the FASB Accounting Standards Codification which establishes standards for the reporting and display of comprehensive income and its components in the financial statements. There were no items of comprehensive income (loss) applicable to the Company during the period covered in the financial statements.\n\n \n\nNet Income per Common Share- Net loss per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share is computed by dividing net loss by the weighted average number of shares of common stock and potentially outstanding shares of common stock during each period.\n\n \n\nDeferred Taxes- The Company accounts for income taxes under Section 740-10-30 of the FASB Accounting Standards Codification. Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. 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 the statements of operations in the period that includes the enactment date.\n\n \n\nFair Value of Financial Instruments- The carrying amounts reported in the balance sheet for cash, accounts receivable and accounts payable approximate fair value based on the short-term maturity of these instruments.\n\n \n\nAccounts Receivable- Accounts deemed uncollectible are written off in the year they become uncollectible. As of March 31, 2026, and March 31, 2025, the balance in Accounts Receivable was $0 and $0.\n\n \n\nImpairment of Long-Lived Assets- The Company evaluates the recoverability of its fixed assets and other assets in accordance with section 360-10-15 of the FASB Accounting Standards Codification for disclosures about Impairment or Disposal of Long-Lived Assets. Disclosure requires recognition of impairment of long-lived assets in the event the net book value of such assets exceeds its expected cash flows. If so, it is impaired and is written down to fair value, which is determined based on either discounted future cash flows or appraised values. The Company adopted the statement on inception. No impairments of these types of assets were recognized during the periods ended March 31, 2026 and March 31, 2025.\n\n \n\nStock-Based Compensation- The Company accounts for stock-based compensation using the fair value method following the guidance set forth in section 718-10 of the FASB Accounting Standards Codification for disclosure about Stock-Based Compensation. This section requires a public entity to measure the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). That cost will be recognized over the period during which an employee is required to provide service in exchange for the award- the requisite service period (usually the vesting period). No compensation cost is recognized for equity instruments for which employees do not render the requisite service.****\n\n \n\n \n\nF-9\n\n*Table of Contents*\n\n \n\n**NOTE C—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES—CONT’D**\n\n \n\n \n\nFair Value for Financial Assets and Financial Liabilities- The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP) and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:\n\n \n\nLevel 1\n\nQuoted market prices available in active markets for identical assets or liabilities as of the reporting date.\n\nLevel 2\n\nPricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.\n\nLevel 3\n\nPricing inputs that are generally unobservable inputs and not corroborated by market data.\n\n \n\nThe carrying amounts of the Company’s financial assets and liabilities, such as cash and accrued expenses, approximate their fair values because of the short maturity of these instruments. The Company’s note payable would approximate the fair value of such instrument based upon management’s best estimate of interest rates that would be available to the Company for similar financial arrangement at the periods ended March 31, 2026 and March 31, 2025.\n\n \n\nThe Company does not have any assets or liabilities measured at fair value on a recurring or a non-recurring basis, consequently, the Company did not have any fair value adjustments for assets and liabilities measured at fair value at March 31, 2026, nor gains or losses are reported in the statement of operations that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held at the reporting date for the periods ended March 31, 2026 and March 31, 2025.\n\n \n\n**Recently Issued Accounting Pronouncements**\n\n \n\nIn November 2024, the Financial Accounting Standards Board (FASB) issued ASU 2024-03, *Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Topic 220): Disaggregation of Income Statement Expenses*, which requires additional disclosure of certain amounts included in the expense captions presented on the statement of operations, as well as disclosures about selling expenses. ASU 2024-03 is effective for the Company’s annual reporting periods beginning after December 15, 2026 and interim reporting periods beginning after December 15, 2027, on a prospective basis, with the option for retrospective application. Early adoption is permitted for annual financial statements that have not yet been issued. The Company is currently evaluating the impact that the standard will have on its condensed financial statements\n\n \n\nOther pronouncements issued by the FASB or other authoritative accounting standards groups with future effective dates are either not applicable or are not expected to be significant to the Company’s financial position, results of operations or cash flows.\n\n \n\n**NOTE D—SEGMENT REPORTING**\n\n \n\nThe Company follows the guidance set forth by section 280-10 of the FASB Accounting Standards Codification for reporting and disclosure on operating segments of the Company. It also requires segment disclosures about products and services, geographic areas, and major customers. The Company determined that it did not have any separately reportable operating segments as of March 31, 2026, and March 31, 2025.\n\n \n\n \n\nF-10\n\n*Table of Contents*\n\n \n\n**NOTE E—CAPITAL STOCK**\n\n \n\nThe Company is authorized to issue 500,000,000 Common Shares at $0.0001 per share.\n\n \n\nThe Company is authorized to issue 5,000,000 Preferred Shares at $0.0001 per value per share.\n\n \n\n**Total issued and outstanding shares of common stock is 242,669,234 and 242,669,234 as of March 31, 2026, and March 31, 2025, respectively.**\n\n \n\n \n\n·\nDuring the year ended March 31, 2025, 5,350,766 shares were cancelled under a mandatory redemption.\n\n \n\n·\nDuring the year ended March 31, 2026, no shares were issued.\n\n \n\nCapital Contributions\n\n \n\nDuring the year ended March 31, 2026, no capital contributions were made and during the year ended March 31, 2025, $11,615 in capital contributions were made.\n\n \n\n**NOTE F—NOTES PAYABLE (RELATED PARTY) AND NOTE EXCHANGE AGREEMENT**\n\n \n\n**BGS Drawdown Promissory Note – Related Party**\n\n \n\nOn January 1, 2024, the Company executed a Drawdown Promissory Note in favor of Bryan Glass Securities, Inc. (“BGS”) (A Related Party) under which the Company is entitled to borrow up to an aggregate of $50,000 (the “Drawdown Note”). The Drawdown Note bears interest at the rate of 2% per year and matures on December 31, 2028. Under the Drawdown Note, the Company must request a drawdown against the instrument not less than three days prior to the date on which it requires the proceeds stating the amount of the drawdown and the purposes to which the proceeds will be applied. BGS is entitled to approve or decline an advance of all or a portion of the drawdown request.\n\n \n\n \n\n·\nDuring the year ended March 31, 2025, the company borrowed $17,447 against the drawdown note.\n\n \n\n \n\n \n\n \n\n·\nDuring the year ended March 31, 2026, the company borrowed $24,142 against the drawdown note.\n\n \n\n**As of March 31, 2026, the Company has borrowed an aggregate of $41,589 from BGS under the Drawdown Note and the sum of $8,411 remains available for advances thereunder. Interest expense for the years ended March 31, 2026 and 2025 were $627 and $116, respectively. Total accrued interest as of March 31, 2026 is $743.**\n\n \n\n**NOTE G—INCOME TAX**\n\n \n\nThe Company provides for income taxes under (now included under Accounting Standards Codification (ASC), 740), Accounting for Income Taxes. ASC 740 requires the use of an asset and liability approach in accounting for income taxes. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and the tax rates in effect when these differences are expected to reverse.\n\n \n\nASC 740 requires the reduction of deferred tax assets by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all the deferred tax assets will not be realized. For Federal income tax purposes, the Company has net operating loss carry forwards that expire through 2030. The net operating loss carry forward as of March 31, 2026, is approximately $1,224,000, and as of March 31, 2025, is $1,197,000 approximately. The total deferred tax assets are approximately $257,000 and $251,000 for the periods ended March 31, 2026, and March 31, 2025, respectively.\n\n \n\nNo tax benefit has been reported in the financial statements because after evaluating our own potential tax uncertainties, the Company has determined that there are no material uncertain tax positions that have a greater than 50% likelihood of reversal if the Company were to be audited. The provision for income taxes differs from the amounts which would be provided by applying the statutory federal income tax rate of 21% to the net loss before provision for income taxes for the following reasons:\n\n \n\n**The Company is not obligated to pay State Income Taxes because it is a Nevada corporation. The Company does not currently have any tax returns open for examination.**\n\n \n\n**NOTE H—MATERIAL EVENTS/MATERIAL EVENTS**\n\n \n\nSubsequent Events\n\n \n\nThe Company evaluated for subsequent events from March 31, 2026 through July 14, 2026 (the issuance date of the Company’s financial statements) and has determined that there are no subsequent events that require disclosure.\n\n \n\nF-11\n\n*Table of Contents*"}