Rocky Mountains Group Ltd

What they do

The company's only service performed to date is the one-on-one Personal Financial Literacy Seminar (PFL Seminar), a three-session online workshop delivered via Zoom with at least three hours per session. It is currently taught solely by the company's President, Mr. Zonghan Wu. All other services are prospective and have not been performed for any clients.

Revenue drivers

• PFL Seminar — The company's only revenue source; revenue is recognized when a seminar is delivered to a participant, with one participant generating $5,000 in the quarter ended February 28, 2026.
• Session 1 - Financial Management Knowledge, Tool and Resources — Covers financial concepts, living within means, managing expenses, avoiding scams, and assessing financial product risks.
• Session 2 - Long-term Financial Planning Knowledge — Addresses saving without clear goals and short-term thinking, citing studies from the Te Ara Ahunga Ora Retirement Commission and Sorted Money Week surveys.

Recent performance

Annual revenue was $10,000 in 2024, $30,105 in 2025, and $25,000 in 2026, while annual net loss was $3,933, $23,635, and $23,640 respectively. For the quarter ended February 28, 2026, revenue was $5,000 from one PFL Seminar versus $10,100 from two seminars in the prior-year quarter, and net loss was $5,528 versus net income of $3,466. For the nine months ended February 28, 2026, revenue was $15,000 from one seminar versus $25,105 from five seminars a year earlier, with a net loss of $17,827. Operating cash flow was negative $21,983 for fiscal 2026 and negative $23,665 for the nine months ended February 28, 2026. At May 31, 2026, total assets were $18,636, total liabilities $8,500, shareholder equity $10,136, and cash and equivalents $15,131.

Strategy

The company states it has the capacity to offer its services immediately upon securing a client agreement, and that its PFL Seminar currently focuses on improving clients' financial literacy and behavior. It intends to hire additional instructors in the future depending on operational success, requiring relevant training and a standard of procedure that has not yet been developed. The company believes there is opportunity in promoting and profiting from financial literacy in New Zealand, and all services beyond the PFL Seminar are prospective with no definitive timeline. Capital raised from the June 30, 2025 closing of its Form S-1 offering, 3,200,000 shares at $0.015 per share for $48,000, is to be used pursuant to the stated use of proceeds.

Risks

• Single-instructor dependence — The PFL Seminar is taught solely by the company's President, so his unavailability would halt service delivery.
• Limited operating history and recurring losses — The company has incurred net losses of $23,635 in fiscal 2025 and $23,640 in fiscal 2026, with negative operating cash flow in both years.
• No developed instructor standard — The standard of procedure required to ensure instructor lesson quality has yet to be developed, limiting the ability to add instructors.
• Undefined future services — All services other than the PFL Seminar are prospective, have not been performed for any clients, and have no definitive timeline.

Outlook

Management has provided no specific revenue or earnings guidance. The filings state the company has the capacity to offer its services immediately upon securing a client agreement and may hire additional instructors depending on the success of operations. The company also states that all services beyond the PFL Seminar are prospective with no definitive timeline, and it assumes no obligation to update forward-looking statements.