Filed 2026-03-30 · Period ending 2025-12-31 · 15,092 words · SEC EDGAR
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# TechCom, Inc. (TCRI) — 10-K **Filed:** 2026-03-30 **Period ending:** 2025-12-31 **Accession:** 0001683168-26-002393 **Source:** [SEC EDGAR](https://www.sec.gov/Archives/edgar/data/1481443/000168316826002393/) **Origin leaf:** 9cbbc253db26552cbb188e105d7aedcd4d4377d42af7e593608e809eec39583e **Words:** 15,092 --- **Table of Contents UNITED STATES** **SECURITIES AND EXCHANGE COMMISSION** Washington, D.C. 20549 **FORM 10-K** **** ****ANNUAL REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES ACT OF 1934: **For the fiscal year ended December 31, 2025** ****TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE EXCHANGE ACT For the transition period from __________________ to __________________ Commission File Number: **000-56041** **Techcom, Inc.** (Exact Name of Registrant as Specified in Its Charter) | Delaware | 06-1701678 | | | (State or Other Jurisdiction of incorporation or organization) | (I.R.S. Employer Identification No.) | | **2901, 29th Floor, Boulevard Plaza Tower 2,** **Burj Khalifa District****, Downtown Dubai****, UAE****00000** (Address of Principal Executive Offices) **+ 852 29803711** (Issuers Telephone Number) **** **________________________** (Former name or former address, if changed since last report.) Securities registered pursuant to Section 12(b) of the Act: | Title of each class | Trading Symbol(s) | Name of each exchange on which registered | | | N/A | N/A | N/A | | Securities registered pursuant to Section 12(g) of the Act: **Common Stock, par value $0.00001 per share** Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule405 of the Securities Act. Yes No Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Exchange Act. Yes No Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes No Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes No Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of large accelerated filer, accelerated filer, smaller reporting company, and emerging growth company in Rule 12b-2 of the Exchange Act. | Large accelerated filer | Accelerated filer | | | Non-accelerated filer | Smaller Reporting Company | | | Emerging growth company | | | If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. Indicate by check mark whether the registrant has filed a report on and attestation to its managements assessment of the effectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report. YesNo If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an error to previously issued financial statements. Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrants executive officers during the relevant recovery period pursuant to 240.10D-1(b). Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes No The aggregate market value of the voting and non-voting common equity held by non-affiliates, as of the last business day of the registrants most recently completed second fiscal quarter is $1,183,826. Number of shares outstanding of each of the issuers classes of common equity, as of March 17, 2026: 64,990,254 shares of Common Stock, par value US $0.00001. | | | | | **TABLE OF CONTENTS** | | | PAGE | | | | PART I | | | | | | | | | | | | Item 1. | Business | 1 | | | | Item 1A. | Risk Factors | 2 | | | | Item 1B. | Unresolved Staff Comments | 2 | | | | Item 1C. | Cybersecurity | 2 | | | | Item 2 | Properties | 2 | | | | Item 3. | Legal proceedings | 2 | | | | Item 4. | Mine Safety Disclosures | 2 | | | | | | | | | | PART II | | | | | | | | | | | | Item 5. | Market for Common Equity and Related Stockholder Matters | 3 | | | | Item 6. | Reserved | 4 | | | | Item 7. | Managements Discussion and Analysis of Financial Condition and Results of Operations | 4 | | | | Item 7A. | Quantitative and Qualitative Disclosures About Market Risk | 9 | | | | Item 8. | Financial Statements and Supplementary Data | 9 | | | | Item 9. | Changes In and Disagreements With Accountants on Accounting and Financial Disclosure | 10 | | | | Item 9A | Controls and Procedures | 10 | | | | Item 9B. | Other Information | 11 | | | | Item 9C. | Disclosure Regarding Foreign Jurisdictions that Prevent Inspections | 11 | | | | | | | | | | PART III | | | | | | | | | | | | Item 10 | Directors, Executive Officers, Promoters and Control Persons of the Company | 12 | | | | Item 11. | Executive Compensation | 13 | | | | Item 12. | Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters | 14 | | | | Item 13. | Certain Relationships and Related Transactions, and Director Independence | 15 | | | | Item 14. | Principal Accounting Fees and Services | 15 | | | | | | | | | | PART IV | | | | | | | | | | | | Item 15. | Exhibits | 16 | | | | Item 16. | Form 10-K Summary | 16 | | | | | | | | | | Signatures | 17 | | | | | i | | | **Forward Looking Statements** *The information contained in this Report includes some statements that are not purely historical and that are forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended (the Securities Act), and Section 21E of the Securities Exchange Act of 1934, as amended (the Exchange Act), and as such, may involve risks and uncertainties. These forward-looking statements relate to, among other things, expectations of the business environment in which we operate, perceived opportunities in the market and statements regarding our mission and vision. In addition, any statements that refer to projections, forecasts or other characterizations of future events or circumstances, including any underlying assumptions, are forward-looking statements. You can generally identify forward-looking statements as statements containing the words anticipates, believes, continue, could, estimates, expects, intends, may, might, plans, possible, potential, predicts, projects, seeks, should, will, would and similar expressions, or the negatives of such terms, but the absence of these words does not mean that a statement is not forward-looking.* *Forward-looking statements involve risks and uncertainties that could cause actual results or outcomes to differ materially from those expressed in the forward-looking statements. The forward-looking statements contained herein are based on various assumptions, many of which are based, in turn, upon further assumptions. Our expectations, beliefs and forward-looking statements are expressed in good faith on the basis of managements views and assumptions as of the time the statements are made, but there can be no assurance that managements expectations, beliefs or projections will result or be achieved or accomplished. We disclaim any obligation to update forward-looking statements to reflect events or circumstances after the date hereof.* | | ii | | | **PART I** | ITEM 1. | BUSINESS | | **Overview** TechCom, Inc., which may also be referred to we, us, our, or the Company, was organized on August 22, 2000 under the laws of the State of Nevada, as UgoMedia Interactive Corporation. The Company has gone through several changes in its lines of business since its incorporation. On October 17, 2009, we acquired Beijing Innotrek Technology Co. Ltd, a Chinese company based in Beijing, China (Innotrek). As a subsidiary of TechCom, Inc., Innotrek engaged in the research and development of broadband technology products in China. Innotrek specialized in high technology network communications and offered broadband technology installation services to hotels. Its products included (i) a system that makes use of various wired mediums, (ii) a cable modem and (iii) security and monitoring products. The company also distributed computers, network equipment, storage devices, and software products. The Company currently has no operations. On June 30, 2017, the Company re-domiciled in Delaware and ceased being a Nevada corporation. Pursuant to a Stock Purchase Agreement dated October 6, 2017 and a Note Purchase Agreement dated October 11, 2017, Kok Seng Yeap obtained 1,000,000 shares of the Companys convertible preferred stock and a convertible note in the amount of $50,000, the combination of which gave him a majority of the voting power of all outstanding shares of the Company. On February 26, 2020, the Company filed a Certificate of Amendment with Delaware to change its name to TechCom, Inc. On July 27, 2021, Kok Seng Yeap sold 55,070,000 shares of Companys common stock and 1,000,000 shares of Companys Series A Preferred Stock to AlphaBit, LLC, a Nevada limited liability company beneficially owned by Munaf Ali for $550,000. Such shares represent 87.60% of the Companys voting power assuming conversion of all of the Companys Series A Preferred Stock. **Going Concern** The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. The Company currently has no operations and as of December 31, 2025 a stockholders deficit of $307,913 with an accumulated deficit of $2,727,479. The Company intends to find a merger target in the form of an operating entity. The Company cannot be certain that it will be successful in this strategy. These factors, among others, raise substantial doubt about the Companys ability to continue as a going concern. However, the shareholder is willing to provide necessary financial support minimum for the next 12 months. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty. **** **Business** Currently, we have no active operations. **Research and Development** We have not incurred any research and development costs in the fiscal years ended December 31, 2025 or 2024. | | 1 | | | **Employees** As of January 14, 2026, the Companys sole officer is Mr. Aziz Ali. He is serving as the Director, Chief Executive Officer and Chief Financial Officer. **Insurance** Since the Company is a shell entity and do not have any assets, there is no current requirement to have insurance. Because we do not have any insurance, if we are made a party to any action, we may not have sufficient funds to defend the litigation. If that occurs a judgment could be rendered against us that could cause us to cease operations. **Intellectual Property** We currently have not obtained any copyrights, patents or trademarks. We do not anticipate filing any copyright or trademark applications related to any assets over the next 12 months. **Government Regulation** We will be required to comply with all regulations, rules and directives of governmental authorities and agencies in any jurisdiction which we would conduct activities. We do not believe that regulation will have a material impact on the way we conduct our business. We do not need to receive any government approvals necessary to conduct our business; however, we will have to comply with all applicable export and import regulations. | ITEM 1A. | RISK FACTORS | | This information is not required of smaller reporting companies. | ITEM 1B. | UNRESOLVED STAFF COMMENTS | | Not applicable. | ITEM 1C. | CYBERSECURITY | | We believe cybersecurity is critical to our Company. We are not conducting material operations, so cybersecurity threats have not affected our business strategy or results of operations and the Board of Directors will assess the potential threat to future operations as such operations develop. The Board of Directors will oversee managements processes for identifying and mitigating risks, including cybersecurity risks, to facilitate mitigating our risks involved with cybersecurity. help align our risk exposure with our strategic objectives. The Board relies on its executive officers to identify cybersecurity risks and retains oversight of cybersecurity. In the event of an incident, we intend to take appropriate steps from incident detection to mitigation, recovery and notification of appropriate parties. Management is responsible for day-to-day monitoring of cybersecurity, including detection and response and to report risks and incidents to the Board of Directors. We rely on computer software provided by third parties to protect our computer systems against cybersecurity threats. | ITEM 2. | PROPERTIES | | We do not own any property. Our executive offices are located at 2901, 29th Floor, Boulevard Plaza Tower 2, Burj Khalifa District, Downtown Dubai, UAE We do not pay rent. | ITEM 3. | LEGAL PROCEEDINGS | | None. | ITEM 4. | MINE SAFETY DISCLOSURES | | Not applicable. | | 2 | | | **PART II** **** | ITEM 5. | MARKET FOR COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES | | **Market Information** The following table sets forth the range of high and low closing sales prices for our common stock during each fiscal quarter during the two-year period ended December 31,2025as reported by the OTC Market. The trading volume of our securities fluctuates and may be limited during certain periods. As a result, the liquidity of an investment in our securities may be adversely affected. | Common Stock | | | 2025 | High | Low | 2024 | High | Low | | | Quarter ended March 31, 2025 | $0.1653 | $0.0721 | Quarter ended March31, 2024 | $0.2600 | $0.1890 | | | Quarter ended June30, 2025 | $0.1703 | $0.0811 | Quarter ended June30, 2024 | $0.1400 | $0.1400 | | | Quarter ended September30, 2025 | $0.1853 | $0.0826 | Quarter ended September30, 2024 | $0.1600 | $0.1600 | | | Quarter ended December 31, 2025 | $0.2414 | $0.0029 | Quarter ended December 31, 2024 | $0.0950 | $0.0685 | | | Common Stock | | | 2024 | High | Low | 2023 | High | Low | | | Quarter ended March31, 2024 | $0.2600 | $0.1890 | Quarter ended March31, 2023 | $0.0620 | $0.0330 | | | Quarter ended June30, 2024 | $0.1400 | $0.1400 | Quarter ended June30, 2023 | $0.0230 | $0.0230 | | | Quarter ended September30, 2024 | $0.1600 | $0.1600 | Quarter ended September30, 2023 | $0.0300 | $0.0300 | | | Quarter ended December 31, 2024 | $0.0950 | $0.0685 | Quarter ended December 31, 2023 | $0.1800 | $0.1315 | | **Holders** As of December 31, 2025, we had 64,990,254 shares of our common stock issued and outstanding and held by 175 persons. In general, pursuant to Rule 144 adopted under the Securities Act of 1933, as amended, a shareholder who owns restricted shares of a company which files periodic reports with the Securities and Exchange Commission and who has a holding period of at least six months, is entitled to sell such shares in accordance with the provisions of Rule 144. In the event the shareholder is a non-affiliate of the issuer, he or she may make unlimited public resales of shares under Rule 144 provided that the current public information requirement is satisfied. A non-affiliate who has a holding period of more than one year, may make unlimited resales of shares without compliance with any other requirement of Rule 144. Persons who are affiliates of the issuer must comply with all requirements of Rule 144 in conjunction with resales of their shares including the current public information requirement, the volume limitations, the manner of sale requirements and the filing of a Form 144. Therefore, the possible sale of our currently outstanding shares pursuant to Rule 144 may, in the future, have a depressive effect on the price of our common stock in the over-the-counter market. | | 3 | | | **Dividends** We have never declared or paid a dividend on our common stock and, because we have very limited resources and a substantial accumulated deficit, we do not anticipate declaring or paying any dividends on our common stock in the foreseeable future. Rather, we intend to retain earnings, if any, for the continued operation and expansion of our business. It is unlikely, therefore, that the holders of our common stock will have an opportunity to profit from anything other than potential appreciation in the value of our common shares held by them. If you require dividend income, you should not rely on an investment in our common stock. **Equity Compensation Plans** We do not currently have any equity compensation plans. **Performance Graph** This information is not required of smaller reporting companies. **Recent Sales of Unregistered Securities; Use of Proceeds from Registered Securities** We did not sell any equity securities which were not registered under the Securities Act during the year ended December 31, 2025 that were not otherwise disclosed on our quarterly reports on Form 10-Q or our current reports on Form 8-K filed during the year ended December 31, 2025. **Issuer Purchases of Equity Securities.** None. | ITEM 6. | SELECTED FINANCIAL DATA | | This information is not required of smaller reporting companies. | ITEM 7. | MANAGEMENTS DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS | | **** *You should read this discussion together with the Financial Statements, related Notes and other financial information included elsewhere in this Form10-K. The following discussion contains assumptions, estimates and other forward-looking statements that involve a number of risks and uncertainties, including those discussed elsewhere in this Form10-K. These risks could cause our actual results to differ materially from those anticipated in these forward-looking statements.* This discussion is intended to further the readers understanding of the Companys financial condition and results of operations and should be read in conjunction with the Companys financial statements and related notes included elsewhere herein. This discussion also contains forward-looking statements. The Companys actual results could differ materially from those anticipated in these forward-looking statements as a result of the risks and uncertainties set forth elsewhere in this Annual Report and in the Companys other SEC filings. Readers are cautioned not to place undue reliance on any forward-looking statements, which speak only as of the date hereof. The Company is not party to any transactions that would be considered off balance sheet pursuant to disclosure requirements under Item 303(c) of Regulation S-K. | | 4 | | | **Overview** The Company is a non-operating holding company. Historically, the Company has been involved and invested in gaming and vending businesses, the focus of which was on the entertainment, travel and leisure industries. Current management acquired control of the Company through the purchase of preferred shares in July 2021 and is in the process of identifying operating businesses that are potential candidates for acquisition. **Critical Accounting Policies** The relevant accounting policies are listed below. Basis of Accounting The basis is United States generally accepted accounting principles. Cash and Cash Equivalents The Company considers all short-term investments with a maturity of three months or less at the date of purchase to be cash and cash equivalents. Use of Estimates In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates. Comprehensive Income (Loss) Net income (loss) is equal to comprehensive income (loss). Income Taxes H.R. 1 (the Tax Reform Law), effective for tax years beginning on or after January 1, 2018, except for certain provisions, resulting in significant changes to existing United States tax law, including various provisions that are expected to impact the Company. The Tax Reform Law reduced the federal corporate tax rate from 34% to 21% effective January 1, 2018 for the Company. At December 31, 2025 and 2024, the Company had net operating losses (NOL) for income tax purposes. The Company has NOL carry-forwards for Federal income tax purposes of $2.72 million and $2.67 million at December 31, 2025 and 2024, respectively. No tax benefit was reported with respect to these NOL carry-forwards in the accompanying financial statements because the Company believes the realization of the Companys deferred tax of approximately $0.57 million as of December 31, 2024, was not considered more likely than not and accordingly, the potential tax benefits of the net loss carry-forwards are fully offset by a full valuation allowance. | | 5 | | | Components of deferred tax assets as of December 31, 2025 and 2024 are as follows: | | | 2025 | | 2024 | | | Net deferred tax assets Non-current: | | | | | | | | | | | Expected income tax benefit from NOL carry-forwards | | $ | 572,770 | | | $ | 561,538 | | | | Less: valuation allowance | | | (572,770 | ) | | | (561,538 | ) | | | Deferred tax assets, net of valuation allowance | | $ | | | | $ | | | | *Income Tax Provisionin the Statements of Operations* A reconciliation of the consolidated federal statutory income tax rate and the effective income tax rate as a percentage of income before income taxes for the years ended December 31, 2025 and 2024 is as follows: | | | 2025 | | 2024 | | | Federal statutory income tax expense (benefit) rate | | | (21.00)% | | | | (21.00)% | | | | State statutory income tax (benefit) rate, net of effect of state income tax deductible to federal income tax (No state operations) | | | % | | | | % | | | | Change in valuation allowance on net operating loss carry-forwards | | | 21.00% | | | | 21.00% | | | | Effective income tax rate | | | 0.00% | | | | 0.00% | | | A reconciliation of income tax expense (benefit) computed at the federal statutory rate to the reported income tax expense (benefit) for the years ended December 31, 2025 and 2024 is as follows: | | | 2025 | | 2024 | | | Federal statutory income tax expense (benefit) | | $ | (11,232 | ) | | $ | (11,024 | ) | | | State statutory income tax (benefit), net of effect of state income tax deductible to federal income tax (No state operations) | | | | | | | | | | | Change in valuation allowance on net operating loss carry-forwards | | | 11,232 | | | | 11,024 | | | | Effective income tax | | $ | 0 | | | $ | 0 | | | Year end The Companys fiscal year-end is December 31. Recent Accounting Pronouncements **Recently issued accounting pronouncements not yet adopted** In November 2024, the FASB issued ASU No. 2024-03, Income StatementReporting Comprehensive IncomeExpense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses (ASU 2024-03). The guidance requires disaggregated information about certain income statement expense line items on an annual and interim basis. This guidance will be effective for annual periods beginning with the year ending December 31, 2027 and for interim periods thereafter. The new standard permits early adoption and can be applied prospectively or retrospectively. We are evaluating the effect that this guidance will have on our financial statements and related disclosures. In September 2025, the FASB issued ASU No. 2025-06, Intangibles: Goodwill and OtherInternal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software (ASU 2025-06). The guidance modernizes the accounting for software costs and enhances the transparency about an entitys software costs. The guidance will be effective for the annual periods beginning with the year ending December 31, 2027 and for interim periods beginning January 1, 2028. Early adoption is permitted. Upon adoption, the guidance can be applied prospectively, retrospectively, or under a modified transition approach. We are evaluating the effect that this guidance and do not expect the adoption of this guidance to have a material impact on our financial statements. | | 6 | | | In December 2025, the FASB issued ASU No. 2025-11, Interim Reporting (Topic 270): Narrow-Scope Improvements (ASU 2025-11), which clarifies interim disclosure requirements and the applicability of Topic 270. The guidance will be effective for interim periods beginning January 1, 2028. Early adoption is permitted. Upon adoption, the guidance can be applied prospectively or retrospectively. In December 2025, the FASB issued ASU No. 2025-10, Accounting for Government Grants (Topic 832): Accounting for Government Grants Received by Business Entities (ASU 2025-10) to establish authoritative guidance on the recognition, measurement, and presentation of government grants received by business entities. The guidance will be effective for the annual periods beginning with the year ending December 31, 2028 and for interim periods beginning January 1, 2029. Early adoption is permitted. Upon adoption, the guidance can be applied using a modified prospective, modified retrospective, or under a retrospective approach. We are evaluating the effect that this guidance and do not expect the adoption of this guidance to have a material impact on our financial statements.We do not expect the adoption of this guidance to have a material impact on our financial statements. **Recently adopted accounting pronouncements** Beginning in 2025 annual reporting, we adopted Accounting Standards Update (ASU) No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (ASU 2023-09) on a prospective basis. This standard improves the transparency of income tax disclosures by requiring consistent categories and greater disaggregation of information in the effective tax rate reconciliation and income taxes paid disaggregated by jurisdiction. It also includes certain other amendments to improve the effectiveness of income tax disclosures. Management believes that other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission do not have a material impact on the Companys present or near future financial statements. **Results of Operations** Capitalization The following table sets forth, as of December 31, 2025 and 2024, the capitalization of TechCom, Inc. on an actual basis. This table should be read in conjunction with the more detailed financial statements and notes thereto included elsewhere herein. | December 31, 2025 Actual: | | | | | | | | | | Preferred stock, $0.0001 par; 1,000,000 shares issued and outstanding at December 31, 2025 | | $ | 100 | | | | Common stock, $0.00001 par; 64,990,254 shares issued and outstanding on December 31, 2025 | | | 650 | | | | Additional paid-in capital | | | 2,418,816 | | | | Deficit accumulated during development stage | | | (2,727,479) | | | | Total stockholders equity (deficit) | | $ | (307,913) | | | | December 31, 2024 Actual: | | | | | | | | | | Preferred stock, $0.0001 par; 1,000,000 shares issued and outstanding at December 31, 2024 | | $ | 100 | | | | Common stock, $0.00001 par; 64,990,254 shares issued and outstanding at December 31, 2024 | | | 650 | | | | Additional paid-in capital | | | 2,418,816 | | | | Deficit accumulated during development stage | | | (2,673,991 | ) | | | Total stockholders equity (deficit) | | $ | (254,425 | ) | | | | 7 | | | **Results of Operations for the years ended December 31, 2025 and December 31, 2024** For the year ended December 31, 2025 and 2024, we had no revenue. Costs of revenue during these same periods were $0. For the years ended December 31, 2025 and 2024, professional and administrative expenses were $53,488 and $52,494, respectively. These costs were primarily the costs for the daily operations and legal services. For the years ended December 31, 2025 and 2024, professional expenses were $42,090 and $43,490 respectively The professional fee expenses in 2025 and 2024 were mainly due to accounting, compliance and SEC filing preparations. For the years ended December 31, 2025 and December 31, 2024, general and administrative expenses were $11,398 and $9,004 respectively. Costs incurred were primarily SEC filings and stock records service fees. **Going Concern** The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. The Company currently has no operations and has a stockholders deficit of $307,913 with an accumulated deficit of $2,727,479. The Company intends to find a merger target in the form of an operating entity. The Company cannot be certain that it will be successful in this strategy. These factors, among others, raise substantial doubt about the Companys ability to continue as a going concern. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty. **** **Summary of any product research and development that we will perform for the term of our plan of operation** The Company is a shell company with no operations and does not have specific products. Our research and development will depend on a future merger with an operational company or companies. **Expected purchase or sale of plant and significant equipment** We do not anticipate the purchase or sale of any plant or significant equipment; as such, items are not required by us at this time. **Significant changes in the number of employees** As of December 31, 2025, we did not have any paid employees. We are dependent upon our officers and directors for our future business development. In case our operations expand, we anticipate that we need to hire additional employees, consultants and professionals; however, the exact number is not certain at this time. **Liquidity and Capital Resources** As of December 31, 2025, we had cash of $939. A critical component of our operating plan impacting our continued existence is our ability to obtain additional capital through additional equity and/or debt financing. | | 8 | | | We have limited financial resources available, which has had an adverse impact on our liquidity, activities and operations. These limitations have adversely affected our ability to obtain certain projects and pursue additional business. Without realization of additional capital, it would be unlikely for us to continue as a going concern. In order for us to remain a going concern, we will need to obtain additional capital. Additional working capital may be sought through additional debt or equity private placements, additional notes payable to banks or related parties (officers, directors or stockholders), from other funding sources at market rates of interest, or a combination of these. The ability to raise necessary financing will depend on many factors, including the nature and prospects of any business to be acquired and the economic and market conditions prevailing at the time financing is sought. No assurances can be given that any necessary financing can be obtained on terms favorable to us, or at all. However, the shareholder is willing to provide necessary financial support minimum for the next 12 months. In addition, the Company hired a consulting company which was owned by the former principal shareholders to manage the Company and the former principal shareholders served as Chief Executive Officer and Chief Financial Officer. The fees were $31,500 and $48,000 in 2023 and 2022, respectively. The services ended in November 2023, when the Company engaged a new Chief Executive Officer and Chief Financial Officer. Future funding could result in potentially dilutive issuances of equity securities, the incurrence of debt, contingent liabilities and/or amortization expenses related to goodwill and other intangible assets, which could materially adversely affect our business, results of operations and financial condition. Any future acquisitions of other businesses, technologies, services or products might require us to obtain additional equity or debt financing, which might not be available on terms favorable to us, or at all, and such financing, if available, might be dilutive. **Off-Balance Sheet Arrangements** We do not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors. **Critical Accounting Policies and Estimates** | ITEM 7A. | QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK | | This information is not required of smaller reporting companies. | ITEM 8. | FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA | | **** **INDEX TO CONSOLIDATED FINANCIAL STATEMENTS** **** | | | Page | | | | | | | | Report of Independent Registered Public Accounting Firm- RH CPA (PCAOB ID 6398) | | F-1 | | | | | | | | Balance Sheets as of December 31, 2025 and 2024 | | F-2 | | | | | | | | Statements of Operations for the years ended December 31, 2025 and 2024 | | F-3 | | | | | | | | Statements of Stockholders Deficit for the years ended December 31, 2025 and 2024 | | F-4 | | | | | | | | Statements of Cash Flows for the years ended December 31, 2025 and 2024 | | F-5 | | | | | | | | Notes to Financial Statements | | F-6 | | | | 9 | | | **** **REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM** **** To the Board of Director and Stockholders of TECHCOM, Inc. **Opinion on the Financial Statements** We have audited the accompanying balance sheets of TECHCOM, Inc. (the Company) as of December 31, 2025 and 2024, and the related statements of operations, changes in stockholders deficit, and cash flows for the years then ended, and the related notes (collectively referred to as the financial statements). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2025 and 2024, and the results of its operations and its cash flows for the years then ended, in conformity with accounting principles generally accepted in the United States of America. **Going Concern Matter** As discussed in Note 2 to the financial statements, as of December 31, 2025, the Company experienced an accumulated deficit of $2,727,479 and suffered from continuous losses for a reasonable period of time, which is considered to be one year from the issuance date of the financial statements. These matters raise substantial doubt about the Companys ability to continue as a going concern. Managements plans in regard to this matter are described in Note 2. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. **Basis for Opinion** **** These financial statements are the responsibility of the Companys management. Our responsibility is to express an opinion on the Companys financial statements based on our audits. 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. We 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 audits, 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 Companys internal control over financial reporting. Accordingly, we express no such opinion. Our 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 audits 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 audits provide a reasonable basis for our opinion. **Critical Audit Matters** **** Critical audit matters are matters arising from the current period audit of the financial statements that were communicated or required to be communicated to the audit committee and that: (1) relate to accounts or disclosures that are material to the financial statements and (2) involved our especially challenging, subjective, or complex judgments. We determined that there are no critical audit matters. | /s/ RH CPA | | | | | | We have served as the Companys auditor since 2019. | | | | | | Bayside, New York | | | March 16, 2026 | | **** **** | | F-1 | | | **TechCom, Inc.** **Balance Sheets** **As of December 31, 2025 and 2024** | | | | | | | | | | December 31, 2025 | | December 31, 2024 | | | Assets | | | | | | | | | | | Current assets | | | | | | | | | | | Cash | | $ | 939 | | | $ | 1,296 | | | | Total current assets | | | 939 | | | | 1,296 | | | | Total assets | | $ | 939 | | | $ | 1,296 | | | | Liabilities and Stockholders Deficit | | | | | | | | | | | Current liabilities | | | | | | | | | | | Accrued expenses | | $ | 23,648 | | | $ | 28,469 | | | | Due to shareholders | | | 285,204 | | | | 227,252 | | | | Total current liabilities | | | 308,851 | | | | 255,721 | | | | Total liabilities | | | 308,851 | | | | 255,721 | | | | Stockholders deficit | | | | | | | | | | | Convertible Preferred stock, $0.0001 par value, 5,000,000 shares authorized, 1,000,000 issued and outstanding | | | 100 | | | | 100 | | | | Common stock, $0.00001 par value; 9,888,000,000 shares authorized; 64,990,254 shares issued and outstanding as of December 31, 2025 and 2024 | | | 650 | | | | 650 | | | | Additional paid-in capital | | | 2,418,816 | | | | 2,418,816 | | | | Accumulated deficit | | | (2,727,479 | ) | | | (2,673,991 | ) | | | Total stockholders deficit | | | (307,913 | ) | | | (254,425 | ) | | | | | | | | | | | | | | Total liabilities and stockholders deficit | | $ | 939 | | | $ | 1,296 | | | See accompanying notes to financial statements. | | F-2 | | | **TechCom, Inc.** **Statements of Operations** **For the Years Ended December 31, 2025 and 2024** | | | | | | | | | | 2025 | | 2024 | | | Revenue | | $ | | | | $ | | | | | Costs of Sales | | | | | | | | | | | | | | | | | | | | | | Gross Profit | | | | | | | | | | | | | | | | | | | | | | Operating Expenses | | | | | | | | | | | Professional fees | | | 42,090 | | | | 43,490 | | | | General & administrative expenses | | | 11,398 | | | | 9,004 | | | | Total operating expenses | | | 53,488 | | | | 52,494 | | | | | | | | | | | | | | | Loss from operations | | | (53,488 | ) | | | (52,494 | ) | | | | | | | | | | | | | | Other income (expenses) | | | | | | | | | | | Debt forgiven | | | | | | | | | | | Interest expenses | | | | | | | | | | | Total other income (expenses) | | | | | | | | | | | | | | | | | | | | | | Net income (loss) | | $ | (53,488 | ) | | $ | (52,494 | ) | | | | | | | | | | | | | | Weighted average (loss) per share | | $ | (0.001 | ) | | $ | (0.001 | ) | | | Weighted average shares outstanding | | | 64,990,254 | | | | 64,990,254 | | | See accompanying notes to financial statements | | F-3 | | | **TechCom, Inc.** **Statement of Stockholders Deficit** **For the years ended December 31, 2025 and 2024** **** **** | | | | | | | | | | | | | | | | | | | | Preferred Stock | | Common Stock | | Additional Paid in | | Accumulated | | Total Stockholders | | | | | Shares | | Amount | | Shares | | Amount | | Capital | | Deficit | | Deficit | | | Balance December 31, 2023 | | | 1,000,000 | | | $ | 100 | | | | 64,990,254 | | | $ | 650 | | | $ | 2,418,816 | | | $ | (2,621,497 | ) | | $ | (201,931 | ) | | | Net income (loss) | | | | | | | | | | | | | | | | | | | | | | | (52,494 | ) | | | (52,494 | ) | | | Balance December 31, 2024 | | | 1,000,000 | | | | 100 | | | | 64,990,254 | | | | 650 | | | | 2,418,816 | | | | (2,673,991 | ) | | | (254,425 | ) | | | Net income (loss) | | | | | | | | | | | | | | | | | | | | | | | (53,488 | ) | | | (53,488 | ) | | | Balance December 31, 2025 | | | 1,000,000 | | | $ | 100 | | | | 64,990,254 | | | $ | 650 | | | $ | 2,418,816 | | | $ | (2,727,479 | ) | | $ | (307,913 | ) | | See accompanying notes to financial statements | | F-4 | | | **TechCom, Inc.** **Statement of Cash Flows** **For the years ended December 31, 2025 and 2024** **** | | | | | | | | | | 2025 | | 2024 | | | Cash flows from operating activities | | | | | | | | | | | Net income (loss) | | $ | (53,488 | ) | | $ | (52,494 | ) | | | Adjustments to reconcile net income (loss) to net cash provided by operating activities: | | | | | | | | | | | Prepaid expenses | | | | | | | | | | | Accrued expenses | | | (4,821 | ) | | | 18,143 | | | | Due to shareholders | | | 57,952 | | | | 35,647 | | | | Net cash provided by (used in) operating activities | | | (357 | ) | | | 1,296 | | | | | | | | | | | | | | | Cash flows from financing activities | | | | | | | | | | | Proceeds from stock issuance | | | | | | | | | | | Net cash provided by (used in) financing activities | | | | | | | | | | | | | | | | | | | | | | Cash flows from investing activities | | | | | | | | | | | Purchase of fixed assets | | | | | | | | | | | Net cash provided by (used in) investing activities | | | | | | | | | | | | | | | | | | | | | | Net change in cash and cash equivalents | | | (357 | ) | | | 1,296 | | | | Cash and cash equivalents, beginning of 2025 and 2024 | | | 1,296 | | | | | | | | Cash and cash equivalents, end of 2025 and 2024 | | $ | 939 | | | $ | 1,296 | | | | | | | | | | | | | | | Supplemental disclosure of cash flow information | | | | | | | | | | | Interest paid | | $ | | | | $ | | | | | Income taxes paid | | $ | | | | $ | | | | | Supplemental disclosure of non-cash financing activities: | | | | | | | | | | | Debt to equity conversion | | $ | | | | $ | | | | See accompanying notes to financial statements | | F-5 | | | **TechCom, Inc.** **Notes to the Financial Statements** **** **NOTE 1 NATURE OF BUSINESS ORGANIZATION** TechCom, Inc. was originally formed on August 22, 2000 as a Nevada corporation. It was re-domiciled on June 30, 2017 as a Delaware Corporation. TechCom, Inc. is a non-operating holding company. Historically the company located and invested in gaming and vending businesses. Focus was on the entertainment, travel and leisure Industries. Current management acquired control of the corporation through purchase of preferred shares from shareholder advocates on October 13, 2017 and is in the process of identifying operating businesses who are potential candidates for acquisition. **NOTE 2 SIGNIFICANT ACCOUNTING POLICIES AND GOING CONCERN** **** **GOING CONCERN** **** The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. The Company currently has no operations and has a stockholders deficit of $307,913 with an accumulated deficit of $2,727,479. The Company intends attempt to find a merger target in the form of an operating entity. The Company cannot be certain that it will be successful in this strategy. However, the shareholder is willing to provide necessary financial support minimum for the next 12 months. These factors, among others, raise substantial doubt about the Companys ability to continue as a going concern. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty. **USE OF ESTIMATES** **** The preparation of financial statements in conformity with U.S. general 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 of the financial statements, and reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. **CASH AND CASH EQUIVALENTS** **** For purposes of the statement of cash flows, cash equivalents include bank balance, demand deposits, money market funds, and all highly liquid debt instructions with original maturities of three months or less. **FINANCIAL INSTRUMENTS** **** The Companys balance sheet includes certain financial instruments, primarily, cash, debt, etc. The carrying amounts of current assets and current liabilities approximate their fair value due to the relatively short period of time between the origination of these instruments and their expected realization. | | F-6 | | | **CONCENTRATIONS AND CREDIT RISKS** **** The Companys financial instruments that are exposed to concentrations and credit risk primarily consist of its cash, sales and accounts receivable. *Cash -*The Company places its cash and cash equivalents with financial institutions of high credit worthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. The Companys management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited. Currently the Company does not carry a cash account and the operations are funded by the major shareholder as indicated in Note 7. **PROPERTY, EQUIPMENT AND LONG-LIVED ASSETS** **** Property and equipment are recorded at cost. Depreciation is provided over the estimated useful lives of the assets, five years, utilizing the straight method. Maintenance and repairs are expensed as incurred. Expenditures which significantly increase value or extend useful asset lives are capitalized. When property or equipment is sold or retired, the related costs and accumulated depreciation are removed from the accounts and any gain or loss is recognized. The carrying amount of all long-lived assets is evaluated periodically to determine if adjustment to the depreciation period or the depreciated balance is warranted. Long-lived assets such as property, equipment and identifiable intangibles are reviewed for impairment whenever facts and circumstances indicate that the carrying value may not be recoverable. When required, impairment losses on assets to be held and used are recognized based on the fair value of the asset. The fair value is determined based on estimates of future cash flows, market value of similar assets, if available, or independent appraisals, if required. If the carrying amount of the long-lived asset is not recoverable from its undiscounted cash flows, an impairment loss is recognized for the difference between the carrying amount and fair value of the asset. When fair values are not available, the Company estimates fair value using the expected future cash flows discounted at a rate commensurate with the risk associated with the recovery of the assets. We did not recognize any impairment losses for any periods presented. **REVENUE RECOGNITION** **** The Company adopted Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 606, which requires the use of a new five-step model to recognize revenue from customer contracts. The five-step model requires that the Company (i) identify the contract with the customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, including variable consideration to the extent that it is probable that a significant future reversal will not occur, (iv) allocate the transaction price to the respective performance obligations in the contract, and (v) recognize revenue when (or as) the Company satisfies the performance obligation. **** **SHARE-BASED COMPENSATION** **** The Company accounts for share-based compensation awards in accordance with FASB ASC Topic 718, Compensation Stock Compensation. We measure all share-based payments using the fair-value at grant date. We record forfeitures as they occur. The cost of services received from employees and non-employees in exchange for awards of equity instruments is recognized in the consolidated statement of operations based on the estimated fair value of those awards on the grant date and amortized on a straight-line basis over the requisite service period. No stock-based compensation was issued during the years ended December 31, 2025 and 2024. | | F-7 | | | **INCOME TAXES** **** The Company accounts for income taxes under ASC 740, *Income Taxes*. Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the 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 the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. Deferred tax assets or liabilities were offset by a 100% valuation allowance; therefore, there has been no recognized benefit as of December 31, 2025 and 2024. **EARNINGS PER SHARE** Net income (loss) per share is calculated in accordance with ASC 260, *Earnings Per Share*. The weighted-average number of common shares outstanding during each period is used to compute basic earning or loss per share. Diluted earnings or loss per share is computed using the weighted average number of shares and diluted potential common shares outstanding. Dilutive potential common shares are additional common shares assumed to be exercised. Basic net income (loss) per common share is based on the weighted and diluted average number of shares of common stock outstanding at December 31, 2025 and 2024. **RECENT ACCOUNTING PRONOUNCEMENTS** **** **Recently issued accounting pronouncements not yet adopted** In November 2024, the FASB issued ASU No. 2024-03, Income StatementReporting Comprehensive IncomeExpense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses (ASU 2024-03). The guidance requires disaggregated information about certain income statement expense line items on an annual and interim basis. This guidance will be effective for annual periods beginning with the year ending December 31, 2027 and for interim periods thereafter. The new standard permits early adoption and can be applied prospectively or retrospectively. We are evaluating the effect that this guidance will have on our financial statements and related disclosures. In September 2025, the FASB issued ASU No. 2025-06, Intangibles: Goodwill and OtherInternal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software (ASU 2025-06). The guidance modernizes the accounting for software costs and enhances the transparency about an entitys software costs. The guidance will be effective for the annual periods beginning with the year ending December 31, 2027 and for interim periods beginning January 1, 2028. Early adoption is permitted. Upon adoption, the guidance can be applied prospectively, retrospectively, or under a modified transition approach. We are evaluating the effect that this guidance and do not expect the adoption of this guidance to have a material impact on our financial statements. In December 2025, the FASB issued ASU No. 2025-11, Interim Reporting (Topic 270): Narrow-Scope Improvements (ASU 2025-11), which clarifies interim disclosure requirements and the applicability of Topic 270. The guidance will be effective for interim periods beginning January 1, 2028. Early adoption is permitted. Upon adoption, the guidance can be applied prospectively or retrospectively. In December 2025, the FASB issued ASU No. 2025-10, Accounting for Government Grants (Topic 832): Accounting for Government Grants Received by Business Entities (ASU 2025-10) to establish authoritative guidance on the recognition, measurement, and presentation of government grants received by business entities. The guidance will be effective for the annual periods beginning with the year ending December 31, 2028 and for interim periods beginning January 1, 2029. Early adoption is permitted. Upon adoption, the guidance can be applied using a modified prospective, modified retrospective, or under a retrospective approach. We are evaluating the effect that this guidance and do not expect the adoption of this guidance to have a material impact on our financial statements.We do not expect the adoption of this guidance to have a material impact on our financial statements | | F-8 | | | **Recently adopted accounting pronouncements** Beginning in 2025 annual reporting, we adopted Accounting Standards Update (ASU) No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (ASU 2023-09) on a prospective basis. This standard improves the transparency of income tax disclosures by requiring consistent categories and greater disaggregation of information in the effective tax rate reconciliation and income taxes paid disaggregated by jurisdiction. It also includes certain other amendments to improve the effectiveness of income tax disclosures. **** **NOTE 3 INCOME TAXES** **** H.R. 1 (the Tax Reform Law) effective for tax years beginning on or after January 1, 2018, except for certain provisions, resulting in significant changes to existing United States tax law, including various provisions that are expected to impact the Company. The Tax Reform Law reduced the federal corporate tax rate from 34% to 21% effective January 1, 2018 for the Company. At December 31, 2025 and 2024, the Company had net operating losses (NOL) for income tax purposes. The Company has NOL carry-forwards for Federal income tax purposes of $2.72 million and $2.67 million at December 31, 2025 and 2024, respectively. No tax benefit was reported with respect to these NOL carry-forwards in the accompanying financial statements because the Company believes the realization of the Companys deferred tax of approximately $0.57 million as of December 31, 2025, was not considered more likely than not and accordingly, the potential tax benefits of the net loss carry-forwards are fully offset by a full valuation allowance. Components of deferred tax assets as of December 31, 2025 and 2024 are as follows: | Components of deferred tax assets | | | | | | | | | 2025 | | 2024 | | | Net deferred tax assets Non-current: | | | | | | | | | | | Expected income tax benefit from NOL carry-forwards | | $ | 572,770 | | | $ | 561,538 | | | | Less: valuation allowance | | | (572,770 | ) | | | (561,538 | ) | | | Deferred tax assets, net of valuation allowance | | $ | | | | $ | | | | *Income Tax Provisionin the Statements of Operations* A reconciliation of the consolidated federal statutory income tax rate and the effective income tax rate as a percentage of income before income taxes for the years ended December 31, 2025 and 2024 is as follows: | Reconciliation of income tax rate | | | | | | | | | | 2025 | | 2024 | | | Federal statutory income tax expense (benefit) rate | | | (21.00)% | | | | (21.00)% | | | | State statutory income tax (benefit) rate, net of effect of state income tax deductible to federal income tax (No state operations) | | | % | | | | % | | | | Change in valuation allowance on net operating loss carry-forwards | | | 21.00% | | | | 21.00% | | | | Effective income tax rate | | | 0.00% | | | | 0.00% | | | A reconciliation of income tax expense (benefit) computed at the federal statutory rate to the reported income tax expense (benefit) for the years ended December 31, 2025 and 2024 is as follows: | | | 2025 | | 2024 | | | Federal statutory income tax expense (benefit) | | $ | (11,232 | ) | | $ | (11,024 | ) | | | State statutory income tax (benefit), net of effect of state income tax deductible to federal income tax (No state operations) | | | | | | | | | | | Change in valuation allowance on net operating loss carry-forwards | | | 11,232 | | | | 11,024 | | | | Effective income tax | | $ | 0 | | | $ | 0 | | | **** **** **** **** | | F-9 | | | **** **NOTE 4 ACCRUED EXPENSES** **** The accrued expenses represent the professional fees incurred but not paid. As of December 31, 2025 and 2024, the balances were $23,648 and $28,469, respectively. **** **NOTE 5 COMMITMENTS AND CONTINGENCIES** The Company follows ASC 450-20, Loss Contingencies, to report accounting for contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. ** *Risks and Uncertainties* ** The Companys operations are subject to significant risks and uncertainties including financial, operational and regulatory risks, including the potential risk of business failure. The Company does not have employment contracts with its key employees. *Legal and other matters* ** In the normal course of business, the Company may become a party to litigation matters involving claims against the Company. The Companys management is unaware of any pending or threatened assertions and there are no current matters that would have a material effect on the Companys financial position or results of operations. **NOTE 6 EQUITY** **** The Company is authorized to issue 5,000,000 shares of $0.0001 par value convertible preferred stock. As of December 31, 2025 and 2024, the preferred shares of Series A issued and outstanding were 1,000,000. The 1,000,000 shares of Series A preferred stock are convertible at the rate of 1:15,000, and each share of such convertible preferred stock has the voting power at the same rate that the preferred stock could be converted. The holders of Series A preferred stock have no preemptive rights to purchase, subscribe, for, or otherwise acquire stock of any class of the Company. During 2017, the Company issued 120,000,000 shares of common stock, which were valued at $1,200, as compensation for the Companys CEO at the time. On January 28, 2019, the Board approved and filed the amendment for a reverse common stock split at a ratio of 1,000:1. The par value of the common shares remained at $0.00001 per share. On October 31, 2019, the majority shareholder of the Company converted $55,070 due him into 55,070,000 shares of Common Stock at a price of $0.001 per share. On September 29, 2020, the Company issued 3,000,000 shares of common stock to Global Asset Trustee (Malaysia) Berhad for $8,700 and 3,000,000 shares of common stock to Eurasia Trust A.G. for $8,700. On May 26, 2021, the Company paid $8,100 and $8,100 to purchase the 3,000,000 and 3,000,000 shares of the Companys common stock back from Global Asset Trustee (Malaysia) Berhad and Eurasia Trust A.G, respectively. On May 26, 2021, the Companys controlling stockholder, Mr. Kok Seng Yeap (the Seller), signed a stock purchase agreement (the SPA) with AlphaBit, LLC, a Nevada limited liability company beneficially owned by Munaf Ali. According to the SPA, Seller sold 55,070,000 shares of Companys common stock and 1,000,000 shares of Companys Series A Preferred Stock to AlphaBit, LLC in exchange of $550,000. Such shares represent 87.60% of the Companys voting power assuming conversion of all of the Companys Series A Preferred Stock. The transaction was closed on July 27, 2021. The Company is authorized to issue 9,888,000,000 shares of $0.00001 par value common stock. As of December 31, 2025 and 2024, the outstanding shares of common stock were 64,990,254, respectively. | | F-10 | | | **NOTE 7 RELATED PARTIES TRANSACTIONS** During the normal course of business, the Company has some transactions with its related parties. During the years ended December 31, 2025 and 2024, there were the following related party transactions: In 2025 and 2024, the major shareholder paid $57,952 and $35,647 for the Company expenses, respectively. As of December 31, 2025 and 2024, the balances due to shareholders were $285,204 and $227,252, respectively. The above balances are unsecure, re-payable on demand (no fixed repayment or maturity dates) and do not carry any interest. Accordingly, there are no prepayment provisions associated with these balances. Further no collateral or guarantees have been provided in respect of these balances. **NOTE 8 SUBSEQUENT EVENTS** **** Management has evaluated subsequent events through the date of filing the financial statements with the Securities and Exchange Commission, the date the financial statements were available to be issued. Management is not aware of any significant events that occurred subsequent to the balance sheet date. **NOTE 9 SEGMENT AND GEOGRAPHICAL INFORMATION** The Company currently has no reportable segments as the Company is non-operative. | | F-11 | | | | ITEM 9. | CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE | | None. | ITEM 9A. | CONTROLS AND PROCEDURES | | The Company maintains disclosure controls and procedures (as defined in Rule 13a-15(e) under the Securities Exchange Act of 1934, as amended) that are designed to ensure that information required to be disclosed in the Companys Securities Exchange Act reports is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms and that such information is accumulated and communicated to the Companys management, as appropriate, to allow timely decisions regarding required disclosure. The Companys management, with the participation of our principal executive and principal financial officer evaluated the effectiveness of the Companys disclosure controls and procedures as of the end of the period covered by this report. Based upon that evaluation, our principal executive and principal financial officer concluded that, as of the end of the period covered by this report, the Companys disclosure controls and procedures were not effective. **Managements Report on Internal Controls over Financial Disclosure Controls and Procedures** Management is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Exchange Act Rule 13a-15(f)). The Companys internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with accounting principles generally accepted in the United States of America. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. Under the supervision and with the participation of management, including the Chief Executive Officer and Chief Financial Officer, the Company conducted an evaluation of the effectiveness of the Companys internal control over financial reporting as of December 31, 2025 using the criteria established in Internal Control - Integrated Framework issued in 2013 by the Committee of Sponsoring Organizations of the Tread way Commission (COSO). A material weakness is a deficiency, or combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the Companys annual or interim financial statements will not be prevented or detected on a timely basis. In its assessment of the effectiveness of internal control over financial reporting as of December 31, 2025, the Company determined that there were control deficiencies that constituted material weaknesses, as described below. | | 1. | We do not have an Audit Committee While not being legally obligated to have an audit committee, it is the managements view that such a committee, including a financial expert member, is an utmost important entity level control over the Companys financial statement. Currently the Board of Directors acts in the capacity of the Audit Committee, and does not include a member that is considered to be independent of management to provide the necessary oversight over managements activities. | | | | | | | | | 2. | We did not maintain appropriate cash controls As of December 31, 2025, the Company has not maintained sufficient internal controls over financial reporting for the cash process, including failure to segregate cash handling and accounting functions, and did not require dual signature on the Companys bank accounts. Alternatively, the effects of poor cash controls were mitigated by the fact that the Company had limited transactions in their bank accounts. | | | | | | | | | 3. | We did not implement appropriate information technology controls As at December 31, 2025, the Company retains copies of all financial data and material agreements; however there is no formal procedure or evidence of normal backup of the Companys data or off-site storage of data in the event of theft, misplacement, or loss due to unmitigated factors. | | | | 10 | | | Accordingly, the Company concluded that these control deficiencies resulted in a reasonable possibility that a material misstatement of the annual or interim financial statements will not be prevented or detected on a timely basis by the Companys internal controls. As a result of the material weaknesses described above, management has concluded that the Company did not maintain effective internal control over financial reporting as of December 31, 2025 based on criteria established in Internal Control- Integrated Framework issued by COSO. **System of Internal Control over Financial Reporting** 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 Commissions 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 issuers 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 December 31, 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 Control over Financial Reporting** There was no change in the Companys 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 Companys internal control over financial reporting. | ITEM 9B. | OTHER INFORMATION | | During the year ended December 31, 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. We do not maintain insider trading policies and procedures governing the purchase, sale, and/or other dispositions of our securities by our directors, officers, and employees that we believe are reasonably designed to promote compliance with insider trading laws, rules, and regulations applicable to us. We have failed to do so due to limited number of members of management, limited resources, and the lack of equity awards granted to management. | ITEM 9C. | DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS | | Not applicable. | | 11 | | | **PART III** **** | ITEM 10. | DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE. | | The following table sets forth information regarding our executive officers and directors as of January 14, 2026. | Name | | Age | | Principal Position | | Appointment date | | | | | | | | | | | | Aziz Ali | | 47 | | Director, Chief Executive Officer and Chief Financial Officer | | March 6, 2025 | | Aziz Ali Mr. Aziz has served as the Companys Director, Chief Executive Officer and Chief Financial Officer since March 6, 2025 He has a diverse background spanning technology, real estate development, and financial markets, Aziz brings a wealth of experience and a strong track record of innovation. Previously, Aziz served as Managing Director at both Phoenix Group of Companies overseeing technology solutions and luxury hotel developments, respectively. His earlier role as Director of Equity Derivatives Trading and Risk Management at UBS AG in London further highlights his expertise in financial markets and risk management. **Family Relationships** There are no family relationships between any of our directors, executive officers and proposed directors or executive officers. **Legal Proceedings** During the past ten years, none of our directors, executive officers or control persons have been involved in any of the following events: | | | any bankruptcy petition filed by or against any business of which such person was an executive officer either at the time of the bankruptcy or within two years prior to that time; | | | | | | | | | | any conviction in a criminal proceeding or being subject to a pending criminal proceeding (excluding traffic violations and other minor offenses); | | | | | | | | | | being subject to any order, judgment, or decree, not subsequently reversed, suspended or vacated, of any court of competent jurisdiction, permanently or temporarily enjoining, barring, suspending or otherwise limiting his involvement in any type of business, securities or banking activities; | | | | | | | | | | being found by a court of competent jurisdiction (in a civil action), the Securities and Exchange Commission or the Commodity Futures Trading Commission to have violated a federal or state securities or commodities law, and the judgment has not been reversed, suspended, or vacated; | | | | | | | | | | any judicial or administrative proceedings resulting from involvement in mail or wire fraud or fraud in connection with any business entity; | | | | | | | | | | any judicial or administrative proceedings based on violations of federal or state securities, commodities, banking or insurance laws and regulations, or any settlement to such actions (other than settlements of civil proceedings among private parties); and | | | | | | | | | | any disciplinary sanctions or orders imposed by a stock, commodities or derivatives exchange or other self-regulatory organization. | | | | 12 | | | **Code of Ethics** We have adopted a written Code of Ethics that applies to all of our officers, directors and employees, including our principal executive officer and principal financial officer, or persons performing similar functions. We will make a copy of our Code of Ethics available to anyone upon written request. **Board Nominations** **** There have been no material changes to the Companys procedures by which stockholders may recommend nominees to the Board of Directors. **Audit Committee Matters** The Company does not have or not required to have a formal Audit Committee. All matters are handled by the Board of Directors. **Section 16(a) Beneficial Ownership Reporting Compliance** Section 16(a) of the Securities Exchange Act of 1934 requires our officers, directors and persons who own more than ten percent of a registered class of our equity securities to file reports of ownership and changes in ownership with the Securities and Exchange Commission. Officers, directors and ten percent stockholders are required by regulation to furnish us with copies of all Section 16(a) forms they file. Based solely on copies of such forms received or written representations from certain reporting persons that no Form 5s were required for those persons, we believe that, during the fiscal year ended December 31, 2025, all filing requirements applicable to our officers, directors and greater than ten percent beneficial owners were complied with. | ITEM 11. | EXECUTIVE COMPENSATION | | **Executive Officer** During the years 2025 and 2024 no compensation was paid to Executive Officers. None of the Companys Named Executive Officers have received any other compensation for their management services to the Company since our inception. Future compensation of officers will be determined by the Board of Directors based upon our financial condition and performance, our financial requirements, and individual performance of each officer. As of January 1, 2024, we executed employment agreements with Charles Faulkner, the prior Chief Executive Officer, and Simon Wajcenberg, the former Chief Financial Officer, who had been engaged in November 2023. Under the employment agreements, they are entitled to compensation at the rate of $300,000 per year should the Company close on a debt or equity funding of a minimum of $75,000,000 by June 30, 2024. The Company did not raise all or any part of such funding and no compensation was paid. In connection with such employment, the CEO and CFO received warrants to each purchase up to 10% of the Companys issued and outstanding shares of Common Stock, which warrants would have only become exercisable upon the closing of the funding at an exercise price equal to the average of the highest and lowest trading prices per share on the date of such closing. The CEO and CFO also received warrants to purchase an additional 10% of the Companys common stock at an exercise price q\equal to five times the exercise price of the first warrants should be Company achieve revenues of a minimum of $10,000,000 per month for four consecutive months.. These employment agreements and warrants have been terminated as Messrs. Faulkner and Wajcenberg resigned effective March 6, 2025. | | 13 | | | Further, we have no other compensatory plans or arrangements, including payments to be received from the Company, with respect to our present or former Executive Officers, or any other employee which would in any way result in payments to any such person because of resignation, retirement or other termination of such persons employment with us, or any change in control of the Company, or a change in the persons responsibilities following such a change in control. No retirement, pension, profit sharing, stock option or insurance programs or other similar programs have been adopted by us for the benefit of our executive officers and employees. There is no fixed remuneration with the newly appointed officer Mr. Aziz Ali. **Granting of Certain Equity Awards Close in Time to the Release of Material Nonpublic Information** The Board has not established policies and practices (whether written or otherwise) regarding the timing of option grants or other awards in relation to the release of material nonpublic information (MNPI) and do not take MNPI into account when determining the timing and terms of stock option or other equity awards to executive officers. The Company does not time the disclosure of MNPI, whether positive or negative, for the purpose of affecting the value of executive compensation. The Company has not granted any options to any executive officer or director, has no stock option plan and no present intention to issue options to any officer or Director. The Company is a shell company, does not pay executive compensation and does not have material nonpublic information; therefore the Company has not timed the disclosure of material nonpublic information for the purpose of affecting the value of executive compensation. **Directors** Pursuant to our bylaws, our directors are eligible to be reimbursed for their actual out-of-pocket expenses incurred in attending board meetings and other director functions, as well as fixed fees and other compensation to be determined by our board of directors. The fixed fee is determined by the Board of Directors from time to time**.**In 2025 and 2024, we did not pay cash compensation to our directors for services as directors. Our securities are not quoted on an exchange that has requirements that a majority of our Board members be independent and we are not currently otherwise subject to any law, rule or regulation requiring that all or any portion of our Board of Directors include independent directors, nor are we required to establish or maintain an Audit Committee or other committees of our Board of Directors. Currently, our Board does not have standing audit, compensation or nominating committees. Our Board does not believe these committees are necessary based on the size of our company, the current levels of compensation to corporate officers and voting control lies with our current board of directors. Our Board will consider establishing audit, compensation and nominating committees at the appropriate time. The full board of directors performs the functions of an audit committee, including the review and pre-approval of audit and permissible non-audit services provided by the independent registered public accounting firm. All such services were approved by the board prior to their performance, in accordance with the Companys pre-approval policy **Compensation Committee Interlocks and Insider Participation; Compensation Committee Report** This information is not required of smaller reporting companies. | ITEM 12. | SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS | | The following table sets forth certain information regarding the beneficial ownership of our common stock as of December 31, 2025. The information in this table provides the ownership information for: | | | each person known by us to be the beneficial owner of more than 5% of our common stock; | | | | | | | | | | each of our directors and executive officers; and | | | | | | | | | | all of our directors and executive officers as a group. | | | | 14 | | | Beneficial ownership has been determined in accordance with the rules and regulations of the SEC and includes voting or investment power with respect to our common stock and those rights to acquire additional shares within sixty days. Unless otherwise indicated, the persons named in the table below have sole voting and investment power with respect to the number of shares of common stock indicated as beneficially owned by them, except to the extent such power may be shared with a spouse. Common stock beneficially owned and percentage ownership are based on 64,990,254 shares of common stock currently outstanding, 15,000,000 shares of common stock issuable upon the conversion of 1,000,000 shares of Series A Preferred Stock currently outstanding and no additional shares potentially acquired within sixty days. | Name and Address of Beneficial Owner (1) | | Sole Voting and Investment Power | | Shared Voting and Investment Power | | Total Beneficially Owned | | Percentage of Outstanding Shares Beneficially Owned | | | AlphaBit, LLC(1) | | | | | | | 70,070,000 | (2) | | | 70,070,000 | (2) | | | 87.6 | % | | | Munaf Ali (3) | | | | | | | 70,070,000 | (2) | | | 70,070,000 | (2) | | | 87.6 | % | | | All directors and executive officers as a group | | | 0 | | | | | | | | 0 | | | | 0 | | | | | (1) | AlphaBit, LLCs is a Nevada limited liability company, its address is Skyview Residences Tower 1, Apartment 4804, Downtown Dubai, UAE. | | | | (2) | Includes 15,000,000 shares of common stock underlying the 1,000,000 shares of the Companys Series A Preferred Stock beneficially owned by the Reporting Person, calculated at the conversion rate in effect as of the date of this report. | | | | (3) | Munaf Ali beneficially owns AlphaBit, LLC. Mr. Alis address is Skyview Residences Tower 1, Apartment 4804, Downtown Dubai, UAE. | | **** **Change of Control Arrangements** None. **Securities Authorized for Issuance Under Equity Compensation Plans** None. | ITEM 13. | CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE | | Our principal shareholder has advanced funds on an interest-free basis, with no maturity date, from inception for working capital. In 2025 and 2024, the principal shareholder advanced $57,952 and $35,647 for the Companys expenses, respectively. As of December 31, 2025, and 2024, the balances due to shareholders were $ 285,204 and $227,252, respectively. As of the date of this Annual Report, we have no standing committees and our entire board of directors serves as our audit and compensation committees. We have determined that none of our directors are independent based on an analysis of the standards for independence set forth in NASDAQ listing standards and SEC rule. If we undertake to qualify our common stock for quotation in the OTCQB over-the-counter market, we may need to ensure we meet any eligibility requirements with respect to independent directors. | ITEM 14. | PRINCIPAL ACCOUNTANT FEES AND SERVICES | | **Audit Fees** The audit fees billed by our independent registered accounting firm RH CPA was $12,000 for the audit services rendered for the year 2025 and $12,000 for the audit services rendered for the year 2024. The aggregate fees for 2025 and 2024 were $24,000. **Audit-Related Fees** We did not receive audit-related services that are not reported as Audit Fees for the year ended December 31, 2025. **Tax Fees** During the year ended December 31, 2025, our principal accountant did not render services to us for tax compliance, tax advice and tax planning. **All Other Fees** During the year ended December 31, 2025, there were no fees billed for products and services provided by the principal accountant other than those set forth above. | | 15 | | | **PART IV** | ITEM 15. | EXHIBITS | | (a) The following Exhibits are filed as part of this report. | Exhibit No. | Description | | | | | | | 3.1 | Amended and Restated Certificate of Incorporation of TechCom, Inc. dated June 30, 2017 (1) | | | | | | | 3.2 | Certificate of Amendment of the Certificate of Incorporation of TechCom, Inc. dated January 28, 2019 (1) | | | | | | | 3.3 | By-Laws of TechCom, Inc. (1) | | | | | | | 4.1 | Certificate of Designations, Rights and Preferences of Series A Preferred Stock $.0001 Par Value of TechCom, Inc. dated January 2, 2019(1) | | | | | | | 4.2 | Stock Purchase Agreement dated May 26, 2021 by and between AlphaBit, LLC and Kok Seng Yeap (incorporated by reference to Exhibit 99.1 to the general statement of acquisition of beneficial ownership on Schedule 13-D jointly filed by AlphaBit, LLC and Munaf Ali with the SEC on August 2, 2021) | | | | | | | 10.1 | Amended and Restated Employment Agreement between the Company and Charles Faulkner dated as of January 1, 2024 (2) | | | | | | | 10.2 | Amended and Restated Employment Agreement between the Company and Simon Wajcenberg dated as of January 1, 2024 (2) | | | | | | | 10.3 | First Warrant dated January 23, 2024 issued to Charles Faulkner (2) | | | | | | | 10.4 | First Warrant dated January 23, 2024 issued to Simon Wajcenberg (2) | | | | | | | 10.5 | Second Warrant dated January 23, 2024 issued to Charles Faulkner (2) | | | | | | | 10.6 | Second Warrant dated January 23, 2024 issued to Simon Wajcenberg (2) | | | | | | | 31.1* | Certification of Chief Executive Officer pursuant to Rule 13a-14(a) and 15d-14(a) of Securities Exchange Act of 1934 | | | | | | | 31.2* | Certification of Chief Financial Officer pursuant to Rule 13a-14(a) and 15d-14(a) of Securities Exchange Act of 1934 | | | | | | | 32.1* | Statement required by 18 U.S.C. Section 1350, as adopted pursuant to section 906 of the Sarbanes-Oxley Act of 2002 | | | | | | | 32.2* | Statement required by 18 U.S.C. Section 1350, as adopted pursuant to section 906 of the Sarbanes-Oxley Act of 2002 | | | | | | | 101* | The following materials from the Companys Annual Report on Form 10-K for the year ended December 31, 2025, formatted in inline XBRL (eXtensible Business Reporting Language); (i) Balance Sheets at December 31, 2025 and 2024, (ii) Statement of Operations for the years ended December 31, 2025 and 2024, (iii) Statement of Stockholders Deficit for the years ended December 31, 2025 and 2024, and (iv) Statement of Cash Flows for the years ended December 31, 2025 and 2024,(v) Notes to Financial Statements. | | ___________ (1) Filed as an exhibit to the Companys Form 10 filed on April 1, 2019 (2) Filed as an exhibit to the Companys Form 8-K filed on January 30, 2024 * Filed herewith | ITEM 16. | FORM 10-K SUMMARY | | Not applicable. | | 16 | | | **SIGNATURES** **** Pursuant to the requirements of the Section 13 or 15(d) 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 on the 30th day of March, 2026. | | TECHCOM, INC. | | | | | | | | | | | Date: March 30, 2026 | /s/Aziz Ali | | | | Chief Executive Officer (Principal Executive Officer) | | | | /s/Aziz Ali Chief Financial Officer, (Principal Financial Officer) | | In accordance with the Securities Exchange Act of 1934, this report has been signed below by the following person on behalf of the registrant and in the capacity and on the dates indicated. | Name | Title | Date | | | | | | | | /s/Aziz Ali | Director | March 30, 2026 | | | Aziz Ali | | | | **** **** **** **** | | 17 | | | ****