$HSTA

Hestia Insight Inc.

CIK:0001813603|SEC Filings

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	May 31, 2026	May 31, 2025	May 31, 2026	May 31, 2025
REVENUE:
Consulting revenue	$ 16,000	$ 0	$ 16,000	$ 0
Other Income	0	0	0	0
Total revenue	16,000	0	16,000	0
OPERATING EXPENSE:
Selling, general and administrative expense [Note 5]	537,074	122,237	576,401	232,907
Total operating expense	537,074	122,237	576,401	232,907
OPERATING INCOME/(LOSS)	(521,074)	(122,237)	(560,401)	(232,907)
OTHER INCOME/(EXPENSE):
Interest & dividend income	0	0	0	75
Gain (loss) on sale of capital assets	0	0	0	(14,203)
Realized Gain/(Loss) on Equity Investments	0	0	0	435
Unrealized Gain/(Loss) on Equity Investments	42,414	(127,917)	88,195	(387,417)
Interest expense	(3,463)	(2,307)	(6,766)	(4,080)
Bad debt expense	0	0	0	(6,660)
Total other income/(expense)	38,951	(130,224)	81,429	(411,850)
INCOME/(LOSS) BEFORE TAXES	(482,123)	(252,461)	(478,971)	(644,757)
Tax expense	0	0	0	0
NET INCOME/(LOSS)	$ (482,123)	$ (252,461)	$ (478,971)	$ (644,757)
Basic net income/(loss) per common share	$ (0.017)	$ (0.009)	$ (0.017)	$ (0.023)
Diluted net income/(loss) per common share	$ (0.017)	$ (0.009)	$ (0.017)	$ (0.023)
Average common shares outstanding - Basic	27,939,260	27,939,260	27,939,260	27,939,260
Average common shares outstanding - Diluted	27,939,260	27,939,260	27,939,260	27,939,260

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	6 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	May 31, 2026	May 31, 2025
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Income/(Loss)	$ (478,971)	$ (644,757)
Adjustments to reconcile net income/(loss) to operating cash flows:
Stock Based Compensation	0	120,000
Unrealized loss (gain) on investment equities	(88,195)	387,116
Gain/Loss sales of assets	0	14,203
Realized loss (gain) on investment equities	0	0
Depreciation expense	0	700
Bad Debt Expense	(0)	6,660
Changes in operating asset and liability account balances:
Accounts receivable and lease interest receivable	0	8,000
Credit card payable	0	(2,513)
Officer payable	500,000	0
Accounts payable and accrued interest payable	(1,734)	45,915
NET ADJUSTMENTS	410,071	580,081
NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES	(68,900)	(64,676)
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds (used in) purchase of investment equities	0	7,845
Proceeds provided by investment equities	0	0
NET CASH PROVIDED (USED) BY INVESTING ACTIVITIES	0	7,845
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds provided by related party loan	59,170	50,000
NET CASH PROVIDED (USED) BY FINANCING ACTIVITIES	59,170	50,000
NET INCREASE (DECREASE) IN CASH	(9,730)	(6,831)
CASH – BEGINNING OF PERIOD	28,871	41,163
CASH – END OF PERIOD	$ 19,141	$ 34,332

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	May 31, 2026	Nov. 30, 2025
CURRENT ASSETS:
Cash and cash equivalents	$ 19,141	$ 28,871
Investments in equities	454,453	366,260
Total current assets	473,594	395,131
TOTAL ASSETS	473,594	395,131
CURRENT LIABILITIES:
Accounts payable and accrued liabilities	67,998	76,080
Accrued interest, related party	17,083	10,734
Related party loan payable	216,431	173,931
Officer payable	500,000	0
Notes Payable, related party	17,500	17,500
Short-term loans from shareholders	16,670	0
Total current liabilities	835,682	278,245
TOTAL LIABILITIES	835,682	278,245
STOCKHOLDERS’ EQUITY (DEFICIT):
Common stock, par value $0.001 per share; 285,000,000 shares authorized; 27,939,260 and 27,939,260 shares issued and outstanding as of May 31, 2026, and November 30, 2025, respectively	27,939	27,939
Treasury Shares, 5,100,000 and 5,100,000 shares as of May 31, 2026, and November 30, 2025, respectively [Note 7 and Note 8]	5,100	5,100
Additional paid in capital	1,141,613	1,141,613
Accumulated deficit	(1,536,740)	(1,057,766)
Total stockholders’ equity (deficit)	(362,088)	116,886
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	$ 473,594	$ 395,131