0001192323 2025-01-01 2025-06-30 0001192323 2025-07-30 0001192323 2025-06-30 0001192323 2024-12-31 0001192323 us-gaap:RelatedPartyMember 2025-06-30 0001192323 us-gaap:RelatedPartyMember 2024-12-31 0001192323 us-gaap:NotesPayableOtherPayablesMember 2025-06-30 0001192323 us-gaap:NotesPayableOtherPayablesMember 2024-12-31 0001192323 2025-01-01 2025-03-31 0001192323 2024-01-01 2024-03-31 0001192323 2024-01-01 2024-06-30 0001192323 us-gaap:CommonStockMember 2023-12-31 0001192323 us-gaap:AdditionalPaidInCapitalMember 2023-12-31 0001192323 DWIS:CommonStockSubscribedMember 2023-12-31 0001192323 us-gaap:RetainedEarningsMember 2023-12-31 0001192323 2023-12-31 0001192323 us-gaap:CommonStockMember 2024-03-31 0001192323 us-gaap:AdditionalPaidInCapitalMember 2024-03-31 0001192323 DWIS:CommonStockSubscribedMember 2024-03-31 0001192323 us-gaap:RetainedEarningsMember 2024-03-31 0001192323 2024-03-31 0001192323 us-gaap:CommonStockMember 2024-12-31 0001192323 us-gaap:AdditionalPaidInCapitalMember 2024-12-31 0001192323 DWIS:CommonStockSubscribedMember 2024-12-31 0001192323 us-gaap:RetainedEarningsMember 2024-12-31 0001192323 us-gaap:CommonStockMember 2025-03-31 0001192323 us-gaap:AdditionalPaidInCapitalMember 2025-03-31 0001192323 DWIS:CommonStockSubscribedMember 2025-03-31 0001192323 us-gaap:RetainedEarningsMember 2025-03-31 0001192323 2025-03-31 0001192323 us-gaap:CommonStockMember 2024-01-01 2024-03-31 0001192323 us-gaap:AdditionalPaidInCapitalMember 2024-01-01 2024-03-31 0001192323 DWIS:CommonStockSubscribedMember 2024-01-01 2024-03-31 0001192323 us-gaap:RetainedEarningsMember 2024-01-01 2024-03-31 0001192323 us-gaap:CommonStockMember 2024-04-01 2024-06-30 0001192323 us-gaap:AdditionalPaidInCapitalMember 2024-04-01 2024-06-30 0001192323 DWIS:CommonStockSubscribedMember 2024-04-01 2024-06-30 0001192323 us-gaap:RetainedEarningsMember 2024-04-01 2024-06-30 0001192323 2024-04-01 2024-06-30 0001192323 us-gaap:CommonStockMember 2025-01-01 2025-03-31 0001192323 us-gaap:AdditionalPaidInCapitalMember 2025-01-01 2025-03-31 0001192323 DWIS:CommonStockSubscribedMember 2025-01-01 2025-03-31 0001192323 us-gaap:RetainedEarningsMember 2025-01-01 2025-03-31 0001192323 us-gaap:CommonStockMember 2025-04-01 2025-06-30 0001192323 us-gaap:AdditionalPaidInCapitalMember 2025-04-01 2025-06-30 0001192323 DWIS:CommonStockSubscribedMember 2025-04-01 2025-06-30 0001192323 us-gaap:RetainedEarningsMember 2025-04-01 2025-06-30 0001192323 2025-04-01 2025-06-30 0001192323 us-gaap:CommonStockMember 2024-06-30 0001192323 us-gaap:AdditionalPaidInCapitalMember 2024-06-30 0001192323 DWIS:CommonStockSubscribedMember 2024-06-30 0001192323 us-gaap:RetainedEarningsMember 2024-06-30 0001192323 2024-06-30 0001192323 us-gaap:CommonStockMember 2025-06-30 0001192323 us-gaap:AdditionalPaidInCapitalMember 2025-06-30 0001192323 DWIS:CommonStockSubscribedMember 2025-06-30 0001192323 us-gaap:RetainedEarningsMember 2025-06-30 iso4217:USD shares iso4217:USD shares pure false Q2 --12-31 0001192323

10-Q true 2025-06-30 2025 false 000-56744 Superstar Platforms, Inc. NV 01-0741042 586 Cobb Parkway S Suite 900 Marietta GA 30060 (650) 228-0680 Yes Yes Non-accelerated Filer true false false 180147046 1240189 54

1240189

1323682

98321

1422003 0

1422003

2662192

307674

2690000

90000

828000

660000

3825674

1057674

3825674

1057674

3825674

1057674

0.001

1000000000

180147046

180147

171732

258645

270316

-1602274

-1499668

-1163482

-1057620

2662192

18900

98321

18900

98321

18900

98321

500

2593

1152

3055 1152 0 4207 0

421

542

304 30 405 90 11666 4289 14865 4289 12391 4319 15812 4379 1351 2702 127 127 17 1351 127 2717 127 0 0 0 45 165 73

105 0 45 293 73 0 0 0 84000 168000

84000

168000

626

3126

10000 626 3126 10000

129

3954

100090

4491

200927

14579

-81190

-4491

-102606

-14579

-81190

-4491

-102606

-14579

154731956

154732

287268

-1335654

-893654

-4491

154731956

154732

287268

-1340145

-898145

12000000

12000

-14579

166731956

166732

64602

-1354724

-912724

171731956

171732

270316

-1499668

-1057620

171731956

171732

270316

-1499668

-1057620

-81190

4007145

4007

175739101

175739

305374

-1580858

-1099745

4407945

4408

-102606

180147046

180147

258645

-1602274

-1163482

180147046

180147

258645

-1602274

-1163482

-102606

-14579

1323683

98321

2600000

168000

1345996

1243390

-14579

-11670 14561

8415

-3255

14561

1240135

-18

1240189

-12

<p id="xdx_807_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_zap4GsrIocKf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0">NOTE 1 – ORGANIZATION AND BUSINESS Superstar Platforms, Inc. (the “Company”) was incorporated on March 27, 2025 under the laws of the state of Nevada. , a leading national technology conglomerate, is the parent company that will owns and controls a diversified portfolio of subsidiaries across various industries. Growth will primarily be driven through strategic acquisitions.

NOTE 2 – GOING CONCERN The Company’s financial statements as of June 30, 2025 have been prepared using generally accepted accounting principles in the United States of America applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has accumulated deficit of $(1,602,274) as of June 30, 2025, the company currently does not have a business operation, these factors raise substantial doubt about company ‘ability to continue as a going concern.

-1602274

NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation These financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and are expressed in US dollars. The Company’s fiscal year-end is December 31. <p id="xdx_84B_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zNVSLBgHjj53" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">New Accounting Pronouncements There were various accounting standards and interpretations issued recently, none of which are expected to have a material impact on our financial position, operations or cash flows. Use of Estimates and Assumptions The preparation of financial statements in conformity with generally accepted accounting principles requires 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 period. Actual results could differ from those estimates. Due to the limited level of operations, the Company has not had to make material assumptions or estimates other than the assumption that the Company is a going concern. Cash and Cash Equivalents For the purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. Fair Value of Financial Instruments ASC 820, “Fair Value Measurements”, requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. It establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. It prioritizes the inputs into three levels that may be used to measure fair value: Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments consist principally of cash, accounts receivable, short-term investments, accounts payable and note payable. The respective carrying values of these financial instruments approximate their fair values. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of June 30, 2025. Fair values were assumed to approximate carrying values for these financial instruments as either they do not have any active market or are short term in nature and therefore their carrying amounts approximate fair value. Income Taxes Income taxes are determined in accordance with the provisions of ASC 740, “Income Taxes” (“ASC 740”). Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. For the period ended June 30, 2025, the Company did not have any interest and penalties associated with tax positions. As of June 30, 2025, the Company did not have any significant unrecognized uncertain tax positions. Commitments and Contingencies The Company follows ASC 440 & ASC 450, subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies and commitments respectively. Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or un-asserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available at this time, that these matters will have a material adverse effect on the Company’s financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows. Intangible Assets – work in progress Costs incurred during the development of a website are initially recognized as work in progress (WIP) and classified as an intangible asset on the balance sheet. Only costs directly attributable to the website development phase are capitalized. These include salaries and wages for employees directly involved, payments to external developers or consultants, software or tools specifically purchased for the project, and material hosting or domain costs incurred during the development phase. Costs not meeting the criteria for capitalization, such as research expenses, general administrative costs, and ongoing maintenance or upgrades after the website becomes operational, are expensed as incurred. The website remains classified as a work in progress until it is fully developed and ready for its intended use. Once completed, the accumulated costs are transferred to intangible assets and amortized over its estimated useful life, typically ranging from 3 to 5 years, using a straight-line method. The costs capitalized as WIP are reviewed periodically to ensure they are directly related to the development phase. Work in progress is tested for impairment annually or whenever circumstances indicate that the carrying amount may not be recoverable. Any impairment losses identified are recognized in the income statement. Upon completion of the website, its amortization begins, reflecting the consumption of the asset’s benefits over its useful life. Revenue Recognition Revenue is recognized when earned at the fair value of the consideration received or receivable. Interest Income is recognized upon loaning the money to the customer and is calculated on a monthly basis at the rate of 2% simple interest on the loan amount receivable from the customer. Income from other investment activities is generated through various short-term alternative investment activities as seem profitable to the management and income from such activities is recognized when earned. Market place is a digital platform for buyers and sellers. The platform’s primary performance obligation is to facilitate transactions by providing a marketplace for buyers and sellers. This includes enabling the listing of goods/services, facilitating payment processing, and providing customer support. Income is recognized on a net basis, representing only the fee or commission earned, when the platform satisfies its performance obligation by successfully facilitating the transaction. This generally occurs when the buyer’s payment is processed and the platform’s role in the transaction is complete.

Basis of Presentation These financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and are expressed in US dollars. The Company’s fiscal year-end is December 31.

<p id="xdx_84B_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zNVSLBgHjj53" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">New Accounting Pronouncements There were various accounting standards and interpretations issued recently, none of which are expected to have a material impact on our financial position, operations or cash flows.

Use of Estimates and Assumptions The preparation of financial statements in conformity with generally accepted accounting principles requires 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 period. Actual results could differ from those estimates. Due to the limited level of operations, the Company has not had to make material assumptions or estimates other than the assumption that the Company is a going concern.

Cash and Cash Equivalents For the purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents.

Fair Value of Financial Instruments ASC 820, “Fair Value Measurements”, requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. It establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. It prioritizes the inputs into three levels that may be used to measure fair value: Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments consist principally of cash, accounts receivable, short-term investments, accounts payable and note payable. The respective carrying values of these financial instruments approximate their fair values. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of June 30, 2025. Fair values were assumed to approximate carrying values for these financial instruments as either they do not have any active market or are short term in nature and therefore their carrying amounts approximate fair value.

Income Taxes Income taxes are determined in accordance with the provisions of ASC 740, “Income Taxes” (“ASC 740”). Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. For the period ended June 30, 2025, the Company did not have any interest and penalties associated with tax positions. As of June 30, 2025, the Company did not have any significant unrecognized uncertain tax positions.

greater than 50% likelihood

Commitments and Contingencies The Company follows ASC 440 & ASC 450, subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies and commitments respectively. Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or un-asserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available at this time, that these matters will have a material adverse effect on the Company’s financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows.

Intangible Assets – work in progress Costs incurred during the development of a website are initially recognized as work in progress (WIP) and classified as an intangible asset on the balance sheet. Only costs directly attributable to the website development phase are capitalized. These include salaries and wages for employees directly involved, payments to external developers or consultants, software or tools specifically purchased for the project, and material hosting or domain costs incurred during the development phase. Costs not meeting the criteria for capitalization, such as research expenses, general administrative costs, and ongoing maintenance or upgrades after the website becomes operational, are expensed as incurred. The website remains classified as a work in progress until it is fully developed and ready for its intended use. Once completed, the accumulated costs are transferred to intangible assets and amortized over its estimated useful life, typically ranging from 3 to 5 years, using a straight-line method. The costs capitalized as WIP are reviewed periodically to ensure they are directly related to the development phase. Work in progress is tested for impairment annually or whenever circumstances indicate that the carrying amount may not be recoverable. Any impairment losses identified are recognized in the income statement. Upon completion of the website, its amortization begins, reflecting the consumption of the asset’s benefits over its useful life.

Revenue Recognition Revenue is recognized when earned at the fair value of the consideration received or receivable. Interest Income is recognized upon loaning the money to the customer and is calculated on a monthly basis at the rate of 2% simple interest on the loan amount receivable from the customer. Income from other investment activities is generated through various short-term alternative investment activities as seem profitable to the management and income from such activities is recognized when earned. Market place is a digital platform for buyers and sellers. The platform’s primary performance obligation is to facilitate transactions by providing a marketplace for buyers and sellers. This includes enabling the listing of goods/services, facilitating payment processing, and providing customer support. Income is recognized on a net basis, representing only the fee or commission earned, when the platform satisfies its performance obligation by successfully facilitating the transaction. This generally occurs when the buyer’s payment is processed and the platform’s role in the transaction is complete.

0.02

NOTE 4 – COMMON STOCK The Company has common stock outstanding of 180,147,046 as of June 30, 2025.

180147046

NOTE 5 - SUBSEQUENT EVENTS The Company has evaluated other subsequent events till the date these financial statements were issued and has determined that there are no items to disclose.