Cover
Cover - shares | 6 Months Ended | |
Jul. 31, 2023 | Sep. 08, 2023 | |
Cover [Abstract] | ||
DocumentType | 10-Q | |
Amendment Flag | false | |
DocumentQuarterlyReport | true | |
DocumentTransitionReport | false | |
DocumentPeriodEndDate | Jul. 31, 2023 | |
Document Fiscal Period Focus | Q2 | |
Document Fiscal Year Focus | 2023 | |
Current Fiscal Year End Date | --01-31 | |
FileNumber | 333-271350 | |
RegistrantName | MARKY CORP. | |
Entity Central Index Key | 0001973047 | |
TaxIdentificationNumber | 32-0689703 | |
IncorporationStateCountryCode | WY | |
address | San Sebastian 309, Martinica León | |
ddressCity | Guanajuato | |
AddressCountry | MX | |
zip cpde | 37500 | |
area code | 186 | |
phone number | 09730746 | |
CurrentReportingStatus | Yes | |
InteractiveDataCurrent | No | |
FilerCategory | Non-accelerated Filer | |
SmallBusiness | true | |
EmergingGrowthCompany | true | |
extended transition period | false | |
ShellCompany | false | |
CommonStockSharesOutstanding | 3,500,000 |
BALANCE SHEETS
BALANCE SHEETS - USD ($) | Jul. 31, 2023 | Jan. 31, 2023 |
$ 646 | $ 646 | |
646 | 4,629 | |
646 | 4,629 | |
33,017 | 8,700 | |
33,017 | 8,700 | |
TOTAL ASSETS | 33,663 | 13,329 |
15,000 | 8,700 | |
26,487 | 1,491 | |
41,487 | 10,191 | |
41,487 | 10,191 | |
3,500 | 3,500 | |
(11,324) | (362) | |
(7,824) | 3,138 | |
TOTAL LIABILITIES & STOCKHOLDER`S DEFICIT | $ 33,663 | $ 13,329 |
STATEMENTS OF OPERATIONS
STATEMENTS OF OPERATIONS - USD ($) | 3 Months Ended | 6 Months Ended | ||
Jul. 31, 2023 | Jul. 31, 2022 | Jul. 31, 2023 | Jul. 31, 2022 | |
Income Statement [Abstract] | ||||
Revenues | $ 400 | |||
Total Revenues | 400 | |||
Operating Expenses | ||||
General and administrative expenses | 5,000 | 10,064 | 200 | |
Bank Service Charges | 15 | 115 | ||
Depreciation Expense | 1,183 | 1,183 | ||
Total operating expenses | 6,198 | 11,362 | 200 | |
Net loss from operations | (6,198) | (11,362) | (200) | |
Other Income | ||||
Provision for income taxes | ||||
Net Income/Loss | $ (6,198) | $ (10,962) | $ (200) | |
Loss per common share – Basic & Diluted | ||||
Weighted Average Number of Common Shares Outstanding-Basic & Diluted | 3,500,000 | 3,500,000 |
Statements of Stockholders' Equ
Statements of Stockholders' Equity - USD ($) | Common Stock [Member] | Additional Paid-in Capital [Member] | Retained Earnings [Member] | Total |
Balance, shares | ||||
Beginning balance, value at Apr. 30, 2022 | $ (200) | $ (200) | ||
Net Income | ||||
Ending balance, value at Jul. 31, 2022 | (200) | $ (200) | ||
Balance, shares | ||||
Balance, shares | 3,500,000 | |||
Beginning balance, value at Jan. 31, 2023 | 3,500 | (362) | $ 3,138 | |
Net Income | (10,962) | (11,362) | ||
Net Income for the period from April 28, 2022 (inception) to July 31, 2022 | (200) | (200) | ||
Ending balance, value at Jul. 31, 2023 | 3,500 | (11,324) | $ (7,824) | |
Balance, shares | 3,500,000 | |||
Beginning balance, value at Apr. 30, 2023 | 3,500 | (5,126) | $ (1,626) | |
Net Income | (6,198) | (6,198) | ||
Ending balance, value at Jul. 31, 2023 | $ 3,500 | $ (11,324) | $ (7,824) | |
Balance, shares | 3,500,000 | |||
Balance, shares | 3,500,000 |
STATEMENTS OF CASH FLOWS
STATEMENTS OF CASH FLOWS - USD ($) | 6 Months Ended | |
Jul. 31, 2023 | Jul. 31, 2022 | |
$ (10,962) | $ (200) | |
(6,300) | ||
(17,262) | (200) | |
24,996 | 200 | |
24,996 | 200 | |
24,996 | 200 | |
Cash at beginning of period | 4,629 | |
Cash at end of period | $ 646 |
Description of Organization and
Description of Organization and Business Operations | 6 Months Ended |
Jul. 31, 2023 | |
Accounting Policies [Abstract] | |
Description of Organization and Business Operations | Note 1 — Description of Organization and Business Operations Marky Corp (“the Company”) was incorporated under the laws of the State of Wyoming, U.S. on April 28, 2022 (Inception). Marky Corp is a provider of social media marketing information services. Our goal is to create a unique platform that offers subscribers access to valuable social media marketing information. Our principal executive office is located at San Sebastian 309, Martinica León, Guanajuato, Mexico. The Company’s functional and reporting currency is the U.S. dollar. |
Going Concern
Going Concern | 6 Months Ended |
Jul. 31, 2023 | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | |
Going Concern | Note 2 – Going Concern The accompanying unaudited condensed financial statements have been prepared in conformity with generally accepted accounting principles, which contemplate continuation of the Company as a going concern. As a startup company, the Company had revenue in amount of $ 400 Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses. The Company intends to position itself so that it will be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern. |
Summary of Significant Accounti
Summary of Significant Accounting Policies | 6 Months Ended |
Jul. 31, 2023 | |
Accounting Policies [Abstract] | |
Summary of Significant Accounting Policies | Note 3 — Summary of Significant Accounting Policies Basis of Presentation The accompanying unaudited condensed financial statements of the Company have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission (the "SEC"), including the instructions to Form 10-Q and Regulation S-X. Certain information and note disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles in the United States of America ("U.S. GAAP"), have been condensed or omitted from these statements pursuant to such rules and regulations and, accordingly, they do not include all the information and notes necessary for comprehensive financial statements and should be read in conjunction with our audited financial statements included in our Annual Report on Form S-1 for the year ended January 31, 2023. In the opinion of management, all adjustments (consisting of normal accruals) considered for a fair presentation have been included. The Company’s year-end is January 31. 10 MARKY CORP. NOTES TO THE UNAUDITED FINANCIAL STATEMENTS For the six months ended July 31, 2023 Note 3 — Summary of Significant Accounting Policies Net Income (Loss) Per Common Share The Company complies with accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share.” Net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. As of and 022, the Company did not have any dilutive securities and other contracts that could, potentially, be exercised or converted into shares of common stock and then share in the earnings of the Company. As a result, diluted loss per share is the same as basic loss per share for the periods presented. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires the Company’s 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 the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company had $ 646 4,629 Income Taxes The Company follows the asset and liability method of accounting for income taxes FASB ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. There were no unrecognized tax benefits as of July 31, 2023. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. As of July 31, 2023, and January 31 2023, no amounts have been accrued for the payment of interest and penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception. 11 MARKY CORP. NOTES TO THE UNAUDITED FINANCIAL STATEMENTS For the six months ended July 31, 2023 Note 3 — Summary of Significant Accounting Policies Research and Development Policy ASC 730, “Research and Development”, addresses the proper accounting and reporting for research and development costs. It identifies those activities that are to be identified as research and development, the elements of costs that shall be identified with research and development activities, the accounting for these costs, and the financial statement disclosures related to them. Costs and expenses that can be clearly identified as research and development are charged to expense as incurred. Software Development Policy The Company accounts for website development costs in accordance with, FASB ASC 350-40, Internal-Use Software and FASB ASC 350-50, Website Development Costs and has capitalized certain costs in the development of our website. R ecent Accounting Pronouncements The Company reviews new accounting standards as issued. Management has not identified any new standards that it believes will have a significant impact on the Company’s financial statements. |
Stockholders_ Equity
Stockholders’ Equity | 6 Months Ended |
Jul. 31, 2023 | |
Accounting Policies [Abstract] | |
Stockholders’ Equity | Note 4 – Stockholders’ Equity Upon formation the total number of shares of all classes of stock which the Company is authorized to issue is Seventy-Five Million (75,000,000) shares of Common Stock, par value $0.001 per share. On January 27, 2023 the Company issued 3,500,000 shares of its common stock at $0.001 per share for total proceeds of $3,500. There were 3,500,000 |
Related Party Transactions
Related Party Transactions | 6 Months Ended |
Jul. 31, 2023 | |
Related Party Transactions [Abstract] | |
Related Party Transactions | Note 5 — Related Party Transactions During the six months period ended July 31, 2023 and 2022, the Company’s director loaned to the Company $ 24,996 200 As of July 31, 2023 and January 31, 2023, our sole director has a total outstanding balance of $26,487 and $1,491, respectively. This loan is unsecured, non-interest bearing and due on demand. 12 MARKY CORP. NOTES TO THE UNAUDITED FINANCIAL STATEMENTS For the six months ended July 31, 2023 |
Intangible Assets
Intangible Assets | 6 Months Ended |
Jul. 31, 2023 | |
Goodwill and Intangible Assets Disclosure [Abstract] | |
Intangible Assets | Note 6 — Intangible Assets As of July 31, 2023, the intangible assets Website $ 14,200 RSS feeds 20,000 Accumulated Depreciation 1,183 Total prepaid expenses $ 33,017 |
Subsequent Events
Subsequent Events | 6 Months Ended |
Jul. 31, 2023 | |
Accounting Policies [Abstract] | |
Subsequent Events | Note 7 – Subsequent Events The Company has evaluated all subsequent events through the date when the financial statements were issued to determine if they must be reported. The Company determined that there were no reportable subsequent events to disclose in these financial statements. |
Summary of Significant Accoun_2
Summary of Significant Accounting Policies (Policies) | 6 Months Ended |
Jul. 31, 2023 | |
Accounting Policies [Abstract] | |
Basis of Presentation | Basis of Presentation The accompanying unaudited condensed financial statements of the Company have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission (the "SEC"), including the instructions to Form 10-Q and Regulation S-X. Certain information and note disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles in the United States of America ("U.S. GAAP"), have been condensed or omitted from these statements pursuant to such rules and regulations and, accordingly, they do not include all the information and notes necessary for comprehensive financial statements and should be read in conjunction with our audited financial statements included in our Annual Report on Form S-1 for the year ended January 31, 2023. In the opinion of management, all adjustments (consisting of normal accruals) considered for a fair presentation have been included. The Company’s year-end is January 31. 10 MARKY CORP. NOTES TO THE UNAUDITED FINANCIAL STATEMENTS For the six months ended July 31, 2023 Note 3 — Summary of Significant Accounting Policies |
Net Income (Loss) Per Common Share | Net Income (Loss) Per Common Share The Company complies with accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share.” Net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. As of and 022, the Company did not have any dilutive securities and other contracts that could, potentially, be exercised or converted into shares of common stock and then share in the earnings of the Company. As a result, diluted loss per share is the same as basic loss per share for the periods presented. |
Use of Estimates | Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires the Company’s 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 the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. |
Cash and Cash Equivalents | Cash and Cash Equivalents The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company had $ 646 4,629 |
income taxes | Income Taxes The Company follows the asset and liability method of accounting for income taxes FASB ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. There were no unrecognized tax benefits as of July 31, 2023. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. As of July 31, 2023, and January 31 2023, no amounts have been accrued for the payment of interest and penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception. 11 MARKY CORP. NOTES TO THE UNAUDITED FINANCIAL STATEMENTS For the six months ended July 31, 2023 Note 3 — Summary of Significant Accounting Policies |
Research and Development Policy | Research and Development Policy ASC 730, “Research and Development”, addresses the proper accounting and reporting for research and development costs. It identifies those activities that are to be identified as research and development, the elements of costs that shall be identified with research and development activities, the accounting for these costs, and the financial statement disclosures related to them. Costs and expenses that can be clearly identified as research and development are charged to expense as incurred. |
Software Development Policy | Software Development Policy The Company accounts for website development costs in accordance with, FASB ASC 350-40, Internal-Use Software and FASB ASC 350-50, Website Development Costs and has capitalized certain costs in the development of our website. |
ecent Accounting Pronouncements | R ecent Accounting Pronouncements |
Intangible Assets (Tables)
Intangible Assets (Tables) | 6 Months Ended |
Jul. 31, 2023 | |
Goodwill and Intangible Assets Disclosure [Abstract] | |
intangible assets | As of July 31, 2023, the intangible assets Website $ 14,200 RSS feeds 20,000 Accumulated Depreciation 1,183 Total prepaid expenses $ 33,017 |
Going Concern (Details Narrativ
Going Concern (Details Narrative) | 6 Months Ended |
Jul. 31, 2023 USD ($) | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | |
revenue in amount | $ 400 |
Summary of Significant Accoun_3
Summary of Significant Accounting Policies (Details Narrative) - USD ($) | Jul. 31, 2023 | Jan. 31, 2023 |
Accounting Policies [Abstract] | ||
cash and cash equivalents | $ 646 | $ 4,629 |
Stockholders_ Equity (Details N
Stockholders’ Equity (Details Narrative) - shares | Jul. 31, 2023 | Apr. 30, 2023 | Jan. 31, 2023 | Apr. 30, 2022 |
Accounting Policies [Abstract] | ||||
shares issued | 3,500,000 | 3,500,000 | 3,500,000 |
Related Party Transactions (Det
Related Party Transactions (Details Narrative) - USD ($) | 6 Months Ended | |
Jul. 31, 2023 | Jul. 31, 2022 | |
Related Party Transactions [Abstract] | ||
director loaned | $ 24,996 | $ 200 |
intangible assets (Details)
intangible assets (Details) | 6 Months Ended |
Jul. 31, 2023 USD ($) | |
Goodwill and Intangible Assets Disclosure [Abstract] | |
website | $ 14,200 |
RSS feeds | $ 20,000 |
Accumulated Depreciation | 1,183 |
prepaid expenses | $ 33,017 |