$BOTY

CALA ENERGY CORP.

CIK:0001407704|SEC Filings

STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended		6 Months Ended
STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
STATEMENTS OF OPERATIONS (UNAUDITED)
Revenue	$ 30,464	$ 25,551	$ 79,656	$ 53,038
Cost of services	31,710	12,650	72,677	23,714
GROSS PROFIT (LOSS)	(1,246)	12,901	6,979	29,324
OPERATING EXPENSES
Management salaries	30,000	30,000	60,000	60,000
Selling, general and administrative expenses	23,308	65,122	58,333	79,068
Professional fees (including stock-based compensation of $2,375 and $0 for three months ended June 30, 2026 and 2025 and $129,013 and $0 for six months ended June 30, 2026 and 2025, respectively)	30,610	24,498	218,895	71,445
Professional fees - related party (including stock-based compensation of $150,000 and $0 for six months ended June 30, 2026 and 2025, respectively)	0	0	150,000	0
Total Operating Expenses	83,918	119,620	487,228	210,513
OPERATING LOSS	(85,164)	(106,719)	(480,249)	(181,189)
OTHER INCOME (EXPENSE)
Interest expense	(245,261)	(130,307)	(448,446)	(238,642)
Gain (Loss) on change in fair value of derivative liabilities	60,388	(2,688,197)	1,112,861	(1,225,884)
Unrealized loss on change in fair value of digital assets	(11,318)	0	(26,240)	0
Total Other Income (Loss), net	(196,191)	(2,818,504)	638,175	(1,464,526)
Income (Loss) before Income Taxes	(281,355)	(2,925,223)	157,926	(1,645,715)
Income Tax Provision	0	0	0	0
Net Income (Loss)	$ (281,355)	$ (2,925,223)	$ 157,926	$ (1,645,715)
Basic Income (Loss) per Common Share	$ (0.14)	$ (6.26)	$ 0.13	$ (3.59)
Diluted Income (Loss) per Common Share	$ (0.14)	$ (6.26)	$ 0.01	$ (3.59)
Basic Weighted Average Shares of Common Stock Outstanding	1,962,595	467,407	1,263,151	458,993
Diluted Weighted Average Shares of Common Stock Outstanding	1,962,595	467,407	22,440,100	458,993

STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	6 Months Ended
STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	Jun. 30, 2026	Jun. 30, 2025
CASH FLOWS FROM OPERATING ACTIVITIES
Net Income (loss)	$ 157,926	$ (1,645,715)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation	643	643
Stock-based compensation	129,013	0
Stock-based compensation - related party	150,000	0
(Gain) Loss on change in fair value of derivative liabilities	(1,112,861)	1,225,884
Loss on change in fair value of digital assets	26,240	0
Amortization of debt discount	283,493	100,276
Changes in operating assets and liabilities:
Accounts receivable	4,756	0
Prepaid expense	5,833	(41,120)
Accounts payable and accrued liabilities	3,431	3,899
Accounts payable - related party	42,308	45,000
Accrued interest payable	164,953	138,366
Deferred revenue	0	45,000
Net cash used in operating activities	(144,265)	(127,767)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from convertible debts	139,500	238,722
Net cash provided by financing activities	139,500	238,722
Net change in cash and cash equivalents	(4,765)	110,955
Cash and cash equivalents - beginning of period	24,093	2,193
Cash and cash equivalents - end of period	19,328	113,148
Supplemental Cash Flow Disclosures
Cash paid for interest	0	0
Cash paid for income taxes	0	0
NON-CASH INVESTING AND FINANCING ACTIVITIES
Debt discount from derivative liabilities	139,500	238,722
Shares of common stock issued for exercise of warrants	$ 65,273	$ 14,881

BALANCE SHEETS - USD ($)	Jun. 30, 2026	Dec. 31, 2025
Current Assets
Cash and cash equivalents	$ 19,328	$ 24,093
Accounts receivable	842	5,598
Prepaid expenses	4,617	10,450
Total Current Assets	24,787	40,141
Equipment, net of depreciation of $2,144 and $1,501 respectively	429	1,072
Intangible assets - digital assets	38,760	65,000
Total Assets	63,976	106,213
Current Liabilities
Accounts payable and accrued liabilities	22,637	19,204
Accounts payable - related party	873,436	831,128
Accrued interest payable	1,284,928	1,119,975
Promissory notes in default	340,000	340,000
Convertible notes in default	1,189,196	938,974
Convertible notes, net of $127,905 and $246,396 debt discount, respectively	287,095	253,826
Derivative liabilities	1,897,219	2,935,853
Total Current Liabilities	5,894,511	6,438,960
Total Liabilities	5,894,511	6,438,960
STOCKHOLDERS' DEFICIT
Preferred stock, par value $0.001 per share, 10,000,000 shares authorized, 51 shares issued and outstanding	0	0
Common stock, par value $0.001 per share, 20,000,000 shares authorized, 1,828,936 and 555,936 shares issued and outstanding as of June 30, 2026 and December 31, 2025, respectively	1,829	556
Additional paid-in capital	5,747,665	5,404,652
Accumulated deficit	(11,580,029)	(11,737,955)
Total stockholders' deficit	(5,830,535)	(6,332,747)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 63,976	$ 106,213