{"filing": {"accession": "0001683168-26-004903", "cik": "0002074643", "ticker": null, "company_name": "Somitos Corp.", "form_type": "10-K", "filing_type": "10-K", "filing_date": "2026-06-17", "accepted_datetime": null, "acceptance_datetime": null, "accepted_at": null, "primary_doc_url": "https://www.sec.gov/Archives/edgar/data/2074643/000168316826004903/0001683168-26-004903-index.htm", "filing_url": "https://www.sec.gov/Archives/edgar/data/2074643/000168316826004903/0001683168-26-004903-index.htm", "period_of_report": "2026-05-31"}, "html_url": "/api/filings/000168316826004903/stream", "exhibits": [], "sections": [{"section_name": "item_1a", "section_title": "Risk Factors", "start_position": 4742, "end_position": 4768}, {"section_name": "item_1b", "section_title": "Unresolved Staff Comments", "start_position": 4768, "end_position": 4807}, {"section_name": "item_1c", "section_title": "Cybersecurity", "start_position": 4807, "end_position": 4833}, {"section_name": "item_2", "section_title": "Properties", "start_position": 4833, "end_position": 4855}, {"section_name": "item_3", "section_title": "Legal Proceedings", "start_position": 4855, "end_position": 4885}, {"section_name": "item_4", "section_title": "Mine Safety Disclosures", "start_position": 4885, "end_position": 4928}, {"section_name": "item_6", "section_title": "Selected Financial Data", "start_position": 5018, "end_position": 5055}, {"section_name": "item_7", "section_title": "Management's Discussion and Analysis", "start_position": 5055, "end_position": 5154}, {"section_name": "item_7a", "section_title": "Quantitative and Qualitative Disclosures", "start_position": 5154, "end_position": 5227}, {"section_name": "item_8", "section_title": "Financial Statements", "start_position": 5227, "end_position": 5423}, {"section_name": "item_9b", "section_title": "Other Information", "start_position": 5423, "end_position": 5462}, {"section_name": "item_10", "section_title": "Directors and Executive Officers", "start_position": 5483, "end_position": 5572}, {"section_name": "item_11", "section_title": "Executive Compensation", "start_position": 5572, "end_position": 5609}, {"section_name": "item_12", "section_title": "Security Ownership", "start_position": 5609, "end_position": 5718}, {"section_name": "item_13", "section_title": "Certain Relationships", "start_position": 5718, "end_position": 5866}, {"section_name": "item_15", "section_title": "Exhibits and Financial Statement Schedules", "start_position": 5886, "end_position": 83595}, {"section_name": "item_14", "section_title": "Principal Accountant Fees", "start_position": 83595, "end_position": 85502}], "tables": [{"table_index": 0, "table_type": "text", "caption": null, "header_text": "Wyoming820032-0803821"}, {"table_index": 2, "table_type": "text", "caption": null, "header_text": "ClassOutstanding as of May 31, 2026"}, {"table_index": 4, "table_type": "exhibit_index", "caption": null, "header_text": "Page"}, {"table_index": 6, "table_type": "text", "caption": null, "header_text": "Global accessibilityLanguage-learning platforms break down geographical and linguistic barriers, enabling users worldwide to access tailored educational content. Learners can connect with new cultures"}, {"table_index": 8, "table_type": "text", "caption": null, "header_text": "Efficiency and flexibilityLanguage-learning applications streamline the educational process by offering dynamic features such as flashcards, gamified progress tracking, and personalized lessons. They "}, {"table_index": 9, "table_type": "text", "caption": null, "header_text": "-user-friendly interface \u2013 navigate effortlessly through the app\u2019s clean and intuitive design,\nmaking language learning enjoyable and accessible;"}, {"table_index": 11, "table_type": "text", "caption": null, "header_text": "-offline learning \u2013 users can download lessons and flashcards for offline access, ensuring uninterrupted\nlearning anywhere;"}, {"table_index": 12, "table_type": "text", "caption": null, "header_text": "-live tutor sessions (live one-on-one or group) with native speakers to enhance conversational skills and\ncultural understanding;"}, {"table_index": 13, "table_type": "text", "caption": null, "header_text": "-Banner ads \u2013 featuring static or animated images placed in prominent areas of the app, such as the\nhome screen or lesson dashboards. These ads are designed to boost exposure for a wide range of produ"}, {"table_index": 15, "table_type": "text", "caption": null, "header_text": "-Educational institution partnerships \u2013 collaborating with schools, universities, and language academies\nto offer bulk subscriptions or access to tailored content for their students or staff."}, {"table_index": 16, "table_type": "text", "caption": null, "header_text": "-user registration and profile management \u2013 users can register via email, create a profile, and update\ntheir information;"}, {"table_index": 18, "table_type": "text", "caption": null, "header_text": "-live tutor sessions \u2013 one-on-one or group tutoring sessions with native speakers to enhance conversational\nskills and cultural understanding;"}, {"table_index": 19, "table_type": "financial", "caption": null, "header_text": "-The Seller, Ronekt Inc., is the owner of the mobile application and website known as \"Ronekt Learning\"\n(\"Assets\")."}, {"table_index": 20, "table_type": "text", "caption": null, "header_text": "-all related databases and content;"}, {"table_index": 21, "table_type": "financial", "caption": null, "header_text": "-The total purchase price for the Assets is $42,000, payable in U.S. dollars."}, {"table_index": 22, "table_type": "financial", "caption": null, "header_text": "-it has the full right, power, and authority to enter into this Agreement and purchase the Assets;"}, {"table_index": 24, "table_type": "text", "caption": null, "header_text": "-brand recognition \u2013 well-known brands with established reputations have a significant competitive\nadvantage;"}, {"table_index": 26, "table_type": "text", "caption": null, "header_text": "-Unique selling proposition \u2013 clearly define and highlight our app\u2019s advantages, such as personalized\nlearning paths, cultural insights, and offline access, to differentiate from competitors."}, {"table_index": 28, "table_type": "financial", "caption": null, "header_text": "\u00b7The first fiscal year after its annual revenues exceed $1,07 billion;"}, {"table_index": 29, "table_type": "text", "caption": null, "header_text": "\u00b7Provide only two rather than three years of audited financial statements in their IPO Registration Statement;"}, {"table_index": 30, "table_type": "text", "caption": null, "header_text": "\u00b7Restrictions on analyst research prior to and immediately after the IPO, even from an investment bank that is underwriting the IPO;"}, {"table_index": 31, "table_type": "text", "caption": null, "header_text": "\u00b7The requirements under Section 14(i) of the Exchange Act and Section 953(b)(1) of the Dodd-Frank Act to disclose executive compensation information on pay-for-performance and the ratio of CEO to medi"}, {"table_index": 37, "table_type": "financial", "caption": null, "header_text": "Page"}, {"table_index": 41, "table_type": "financial", "caption": null, "header_text": "As of May 31, 2026(Audited)As of May 31, 2025(Audited)"}, {"table_index": 43, "table_type": "financial", "caption": null, "header_text": ""}, {"table_index": 45, "table_type": "text", "caption": null, "header_text": ""}, {"table_index": 47, "table_type": "financial", "caption": null, "header_text": ""}, {"table_index": 51, "table_type": "financial", "caption": null, "header_text": "Schedule of income tax reconciliation"}, {"table_index": 52, "table_type": "financial", "caption": null, "header_text": "Schedule of deferred tax assets"}, {"table_index": 55, "table_type": "text", "caption": null, "header_text": "1.We do not have an Audit Committee \u2013 While not being legally obligated to have an audit committee,\nit is the management\u2019s view that such a committee, including a financial expert member, is an utmost"}, {"table_index": 58, "table_type": "text", "caption": null, "header_text": "Name and AddressAgePosition(s)"}, {"table_index": 60, "table_type": "text", "caption": null, "header_text": "NameNon-Equity Incentive PlanChange in Pension Value and Nonqualified Deferred Compen-All Other"}, {"table_index": 61, "table_type": "text", "caption": null, "header_text": "Option AwardsStock Awards"}, {"table_index": 63, "table_type": "text", "caption": null, "header_text": "Change in"}, {"table_index": 65, "table_type": "text", "caption": null, "header_text": "Title of className and Address of Beneficial OwnerAmount andNature ofBeneficial OwnershipPercent ofCommon Stock"}, {"table_index": 67, "table_type": "text", "caption": null, "header_text": "19.1Policy Regarding Insider Trading"}, {"table_index": 69, "table_type": "text", "caption": null, "header_text": "Somitos Corp., Registrant"}, {"table_index": 70, "table_type": "text", "caption": null, "header_text": "Dated: June 17, 2026By:/s/ Gvantsa Chumburidze"}], "exhibits_pending": true, "cdn_html": true, "response_time_ms": 107}