{"filing": {"accession": "0001683168-26-007097", "cik": "0002074643", "ticker": null, "company_name": "Somitos Corp.", "form_type": "10-Q", "filing_type": "10-Q", "filing_date": "2026-09-14", "accepted_datetime": null, "acceptance_datetime": null, "accepted_at": null, "primary_doc_url": "https://www.sec.gov/Archives/edgar/data/2074643/000168316826007097/0001683168-26-007097-index.htm", "filing_url": "https://www.sec.gov/Archives/edgar/data/2074643/000168316826007097/0001683168-26-007097-index.htm", "period_of_report": "2026-08-31"}, "html_url": "/api/filings/000168316826007097/stream", "exhibits": [], "sections": [{"section_name": "part_1_item_1", "section_title": "Financial Statements", "start_position": 4431, "end_position": 20216}, {"section_name": "part_1_item_2", "section_title": "Management\u2019s Discussion and Analysis of Financial Condition and Results of Operations", "start_position": 20216, "end_position": 57764}, {"section_name": "part_1_item_3", "section_title": "Quantitative and Qualitative Disclosures About Market Risk", "start_position": 57764, "end_position": 57852}, {"section_name": "part_1_item_4", "section_title": "Controls and Procedures", "start_position": 57852, "end_position": 59753}, {"section_name": "part_2_item_1", "section_title": "Legal Proceedings", "start_position": 59753, "end_position": 59901}, {"section_name": "part_2_item_1a", "section_title": "Risk Factors", "start_position": 59901, "end_position": 59933}, {"section_name": "part_2_item_2", "section_title": "Unregistered Sales of Equity Securities and Use of Proceeds", "start_position": 59933, "end_position": 60011}, {"section_name": "part_2_item_3", "section_title": "Defaults Upon Senior Securities", "start_position": 60011, "end_position": 60061}, {"section_name": "part_2_item_4", "section_title": "Submission of Matters to a Vote of Securities Holders", "start_position": 60061, "end_position": 60133}, {"section_name": "part_2_item_5", "section_title": "Other Information", "start_position": 60133, "end_position": 60399}, {"section_name": "part_2_item_6", "section_title": "Exhibits", "start_position": 60399, "end_position": 62373}], "tables": [{"table_index": 0, "table_type": "text", "caption": null, "header_text": "Wyoming820032-0803821"}, {"table_index": 1, "table_type": "text", "caption": null, "header_text": "Large accelerated filer\u2610Accelerated filer\u2610"}, {"table_index": 2, "table_type": "text", "caption": null, "header_text": "ClassOutstanding as of August 31, 2026"}, {"table_index": 4, "table_type": "financial", "caption": null, "header_text": "Page"}, {"table_index": 7, "table_type": "financial", "caption": null, "header_text": "As ofAugust 31, 2026(Unaudited)As ofMay 31, 2026(Audited)"}, {"table_index": 9, "table_type": "financial", "caption": null, "header_text": "Three months endedAugust 31, 2026Three months endedAugust 31, 2025"}, {"table_index": 11, "table_type": "text", "caption": null, "header_text": ""}, {"table_index": 13, "table_type": "financial", "caption": null, "header_text": "Three months endedAugust 31, 2026Three months endedAugust 31, 2025"}, {"table_index": 18, "table_type": "financial", "caption": null, "header_text": "Schedule of income tax benefit (expense)August 31, 2026Rate (%)May 31, 2026Rate (%)"}, {"table_index": 19, "table_type": "financial", "caption": null, "header_text": "Schedule of deferred tax assets"}, {"table_index": 23, "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": 25, "table_type": "text", "caption": null, "header_text": "-user-friendly\n interface \u2013 navigate effortlessly through the app\u2019s clean and intuitive design,\n making language learning enjoyable and accessible;"}, {"table_index": 26, "table_type": "text", "caption": null, "header_text": "-live tutor sessions (live one-on-one or group)\nwith native speakers to enhance conversational skills and cultural understanding;"}, {"table_index": 28, "table_type": "text", "caption": null, "header_text": "-Banner ads \u2013 featuring static or animated\nimages placed in prominent areas of the app, such as the home screen or lesson dashboards. These ads are designed to boost exposure for\na wide range of produ"}, {"table_index": 29, "table_type": "text", "caption": null, "header_text": "-Educational institution partnerships \u2013\ncollaborating with schools, universities, and language academies to offer bulk subscriptions or access to tailored content for their students\nor staff."}, {"table_index": 31, "table_type": "text", "caption": null, "header_text": "-user registration and profile management \u2013\nusers can register via email, create a profile, and update their information;"}, {"table_index": 32, "table_type": "text", "caption": null, "header_text": "-live tutor sessions \u2013 one-on-one or group\ntutoring sessions with native speakers to enhance conversational skills and cultural understanding;"}, {"table_index": 34, "table_type": "financial", "caption": null, "header_text": "-The Seller, Ronekt Inc., is the owner of the\nmobile application and website known as \"Ronekt Learning\" (\"Assets\")."}, {"table_index": 35, "table_type": "text", "caption": null, "header_text": "-all related databases and content;"}, {"table_index": 36, "table_type": "financial", "caption": null, "header_text": "-The total purchase price for the Assets is $42,000,\npayable in U.S. dollars."}, {"table_index": 37, "table_type": "financial", "caption": null, "header_text": "-it has the full right, power, and authority to\nenter into this Agreement and purchase the Assets;"}, {"table_index": 39, "table_type": "text", "caption": null, "header_text": "-brand recognition \u2013 well-known brands with\nestablished reputations have a significant competitive advantage;"}, {"table_index": 40, "table_type": "text", "caption": null, "header_text": "-Unique selling proposition \u2013 clearly define\nand highlight our app\u2019s advantages, such as personalized learning paths, cultural insights, and offline access, to differentiate\nfrom competitors."}, {"table_index": 42, "table_type": "text", "caption": null, "header_text": "-Search Engine Optimization (SEO) \u2013 optimize\nour website and content for search engines to improve visibility and attract organic traffic."}, {"table_index": 44, "table_type": "financial", "caption": null, "header_text": "\u00b7The first fiscal year after its annual revenues exceed $1,07 billion;"}, {"table_index": 45, "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": 46, "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": 48, "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": 62, "table_type": "exhibit_index", "caption": null, "header_text": "31.1Certification of Chief Executive Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a)."}, {"table_index": 64, "table_type": "text", "caption": null, "header_text": "Somitos Corp., Registrant"}, {"table_index": 65, "table_type": "text", "caption": null, "header_text": "Dated: September 14, 2026.By:/s/ Gvantsa Chumburidze"}], "exhibits_pending": true, "cdn_html": true, "response_time_ms": 37}