Business Description

Elventix Technology Corporation ("Elventix ", the "Company", "we", "us" or "our") was incorporated under the laws of the State of Wyoming, U.S. on March 4, 2025 (Inception). The Company is an early-stage technology company focused on the development and commercialization of "Smarterest," a mobile news aggregation and content-curation application. The application is designed to aggregate and deliver current news content, with functionality supporting personalized information delivery. In addition, the Company offers subscription-based access to an API that provides a selection of news sources, which are personalized and filtered. The Company's objective is to improve access to timely and relevant information while minimizing non-essential or excessive content. The API is designed to integrate into third-party platforms and workflows, providing structured, standardized and continuously updated access to news content. During the fiscal year ended May 31, 2026 the Company recorded its first revenues of $3,359 from software and API sales, and recorded deferred revenue of $18,090 in respect of subscription periods that had not elapsed as of May 31, 2026. Corporate Organization The Company was formed as a Wyoming corporation. On May 15, 2025, the Company entered into an Application Sale Agreement with Smarterest Incorporated to acquire the "Smarterest" mobile application in full, including the underlying source code and all associated intellectual property rights. The acquisition was financed through a Promissory Note executed on the same date, later amended on November 13, 2025 to correct a reference and extend the maturity date to December 31, 2025. On December 31, 2025, Smarterest Incorporated assigned all of its rights, title and interest under the Promissory Note, including the outstanding principal amount of approximately $163,000, to 360 DIGITAL LLC. The Company received formal notice of the assignment and, following such notice, all payments under the Promissory Note are payable to 360 DIGITAL LLC. The assignment does not alter or discharge the Company's obligations under the Promissory Note, which remain in full force and effect. Following second amendment to Promissory Note signed on December 31, 2025, the maturity date was extended from December 31, 2025 to November 14, 2026. The Company owns the Smarterest application and holds all exclusive, irrevocable rights to modify, develop, commercialize and license the technology. The Company's current principal address is Avinguda de Blondel, 21, 25002 Lleida, Spain. Development Activities During the Fiscal Year During the fiscal year ended May 31, 2026 the Company continued to build out the product. The Company capitalized website development costs of $25,200, of which $16,800 was placed in service in October 2025 and an $8,400 enhancement was placed in service in May 2026, and capitalized software refactoring and optimization costs of $50,395, which were placed in service in March 2026. The Company also incurred $5,500 of research and development expense, $16,800 of server rental expense and $5,600 of website support expense during the year. Competitive Strengths Comprehensive intellectual property ownership. The Company acquired full ownership of the Smarterest source code and all associated intellectual property rights, including derivative works, branding and future enhancements, which allows the Company to expand and commercialize the platform without licensing restrictions. Multi-platform accessibility. The application is planned to be compatible with both Android and iOS devices, allowing broad user reach without additional platform integration costs. Feature expansion capability. The Company plans to incorporate offline reading functionality, allowing users to download news articles and access content without an internet connection. Flexible monetization model. The Company has already established its initial revenue channel through subscription-based access to an API. As development progresses, management intends to layer additional revenue streams upon the public launch of the mobile application, including multi-tiered consumer subscriptions and digital advertising. Growth Strategies The Company plans to enhance the existing codebase with the goal of releasing further versions of the "Smarterest" application on the App Store and Google Play Store.…