OZ Vision Inc.

What they do

The company provides dispatch and logistics services, including parcel shipping of single or multiple pallets of freight, to business-to-business customers. It has no employees and uses third-party consultants or contractors for all services. It also holds assets acquired from Fighting Leagues LV, including a Nevada State Athletic Commission Professional Promoter license, lifetime producer rights to 40 prior shows, and production and stage equipment, but states it has not commenced any operations using those assets.

Revenue drivers

• Transportation and logistics (dispatch and freight) — The only revenue-generating line; fiscal 2025 revenue was $54,232, down from $240,717 in fiscal 2024, and the company says revenue has come primarily from fewer than five customers.
• Combat sports promotion (Fighting Leagues assets) — No revenue recognized to date; management says it lacks the capital resources to plan and hold events, and any earnings might not be realized for 6-9 months after an event.

Recent performance

For the nine months ended March 31, 2026, revenue was $37,440 versus $64,232 for the nine months ended March 31, 2025, primarily from logistics services. Fiscal 2025 revenue was $54,232 with cost of goods sold of $54,692, a gross loss of $460, operating expenses of $65,141 and a net loss of $65,601. The company had $68 of cash as of March 31, 2026, compared with $265 as of March 31, 2025. Total assets were $13.7 million and shareholder equity $12.5 million at March 31, 2026.

Strategy

Management says it provides management services for long and short distance logistics in its target market areas and does minimal marketing. It has also begun exploring promoting, producing and sponsoring live mixed martial arts events in Nevada using the acquired promoter license and media rights. Management states it continues to assess the profitability and time and effort required to hold such events, noting they require significant planning and capital. It acknowledges that pursuing these opportunities could divert time and attention from the transportation and logistics operations, and there is no assurance the strategic opportunities will be pursued or succeed.

Risks

• Customer concentration — Revenue has come primarily from fewer than five customers, and the company states there is doubt about the stability of future revenues.
• Going concern and near-zero cash — The company had $68 of cash at March 31, 2026 and says its cash is unlikely to be sufficient for working capital and capital expenditure needs without substantial additional revenue or capital contributions; it has no commitments for additional capital.
• Early-stage and unprofitable — Management describes the company as an emerging growth company with limited historical performance, a fiscal 2025 net loss of $65,601, and no assurance it will ever become profitable.
• Competition and limited resources — The transportation and logistics industry is fragmented with large national and regional carriers, and the company states its limited resources may limit its ability to successfully compete.

Outlook

Management says the company will need substantial additional revenue or debt or equity capital, for which it has no commitments. It continues to assess whether to hold combat sports events in Nevada using the acquired promoter license and media rights, but states it currently lacks the capital resources to do so and any earnings might not be realized for 6-9 months. No forward guidance figures are provided in the filings.