REST EZ Inc.

Rest EZ, Inc. operates in the sleeping aid supplement industry, which is intensely competitive with numerous companies and individuals engaged in the business. The Company markets a single product, the Rest EZ Sleep Aid Supplement, a liquid gel capsule containing soybean oil, gelatin, valerian root, rosehips extract, purified water, yellow beeswax, L-Theanine, L-Threonine, lecithin, St. John’s Wort extract, lemon balm leaf extract, niacin and melatonin. The product is intended for adults over 18 years of age who have trouble sleeping, with a recommended serving of two capsules per day. The Company believes its competitive advantage lies in the soft gel form, which avoids substantial product breakdown before digestion, a problem it attributes to many competitors' products. The industry is subject to FDA regulations for dietary supplements, which require labeling but do not require proof of safety to the FDA's satisfaction before marketing.

The Company faces direct competition from numerous online, direct marketing, and privately held companies, as well as large, established companies with substantial capabilities and long earnings records. Many competitors have significantly greater financial, technical, and marketing resources, longer operating histories, greater name recognition, and larger installed customer bases. The Company believes its specialized focus on a sleep aid combined with certain amino acids in a soft gel capsule makes it a better long-term partner than traditional sleeping aid supplement companies. Management believes the product is superior due to its soft gel form, which avoids substantial product breakdown before digestion. The Company does not plan to offer extremely low pricing, which could be a disadvantage if competitors use such tactics. As of March 31, 2026, the Company had sold 33,235 bottles for $284,443 in total sales through that date.

Rest EZ, Inc. generates revenue through the sale of its single product, the Rest EZ Sleep Aid Supplement, via wholesale distribution, retail chain stores, and online sales through its website at www.RestEz.net. The Company does not manufacture its own product; manufacturing and packaging are outsourced to an unaffiliated provider, Sport Energy, under a verbal agreement where Rest EZ provides a purchase order and pays an invoice in full prior to delivery. The Company recognizes revenue upon product delivery, with shipping charges and sales taxes included in revenues. The customer base includes wholesalers, retailers, and individual consumers, with sales historically concentrated among several major customers, and the Company's sales have all been from one customer.

The Company's sole product is the Rest EZ Sleep Aid Supplement, a liquid gel capsule. The product is manufactured by Sport Energy, an unaffiliated outside provider that manufactures liquid gels for various companies but has not distributed this product to anyone except Rest EZ, Inc. The manufacturer is registered as a Good Manufacturing Practices (GMP) company with NSF’s Dietary Supplement Certification program and the Natural Products Association (NPA). The Company has no proprietary or intellectual property in connection with the capsules. The product is marketed through direct sales by Mr. Carson to wholesalers nationally, retail chain stores, and worldwide distributors, supported by Point of Sale materials including advertising posters, flyers, and magnetic strips, as well as referrals and online marketing.

During the fiscal year ended March 31, 2026, the Company generated $0 in total sales with $0 cost of sales, compared to $0 sales and $0 cost of sales in the prior year. Selling, general and administrative costs were $14,700 for the year ended March 31, 2026, compared to $7,900 in the prior year. The Company recorded a net loss of $14,700 for the year ended March 31, 2026, compared to a net loss of $7,900 in the prior year. Cash used in operating activities was $3,556 for the year ended March 31, 2026, compared to $44,705 in the prior year. Cash provided by financing activities was $0 for the year ended March 31, 2026, compared to $45,005 in the prior year. As of March 31, 2026, the Company had cash of $3,856, a working capital deficit of $14,400, and an accumulated deficit of $333,264.

The Company's business model is centered on marketing a single sleep aid supplement through wholesale, retail, and online channels. The Company has a verbal agreement with Sport Energy for manufacturing, with payment due in full prior to delivery. The Company plans to increase its client base over the next twelve months by aggressively marketing to wholesalers, through its website, and through retail chain stores and word of mouth. The Company's sales strategy relies on direct sales by Mr. Carson, its sole officer and director, who currently devotes approximately 28 hours per week to the Company's affairs. The Company has no employees other than Mr. Carson and does not currently conduct any research and development activities.

The Company's financial performance for the fiscal year ended March 31, 2026, reflects a period of no revenue generation, with a net loss of $14,700 compared to a net loss of $7,900 in the prior year. Selling, general and administrative expenses increased to $14,700 from $7,900. The Company's cash position improved to $3,856 from $300, primarily due to a loan from a related party of $18,256. The Company's accumulated deficit increased to $333,264, and it reported a working capital deficit of $14,400. The Company's auditor has raised substantial doubt about its ability to continue as a going concern due to the net loss, accumulated deficit, and negative cash flow from operations.

The Company plans to increase its client base over the next twelve months by aggressively marketing its product to generate sales through wholesalers, its website, and retail chain stores, as well as word of mouth advertising. Management aims to establish the Company's reputation in the soft gel capsule industry and network in the wholesale and retail markets, forming long-term working relationships with wholesalers and retailers throughout the nation. The Company plans to expand to additional wholesalers, retail chain stores, and increase sales to the public. The Company believes that word of mouth advertisement is very effective in the soft gel capsule business, and it is confident it will attract new clients based on favorable reception in the retail sector thus far.

The Company's growth strategy relies on expanding its wholesale base, increasing online sales, and building retail chain store distribution. The Company plans to market its product to wholesalers nationally, to retail chain stores, and worldwide distributors. The Company's marketing strategy includes Point of Sale materials such as advertising posters, flyers, and magnetic strips, along with referrals and online marketing. The Company believes its ability to deliver a quality product that few other companies produce is the main factor in generating a customer base and fostering repeat customers. The Company does not intend to market any other products currently.

The Company's cost structure consists primarily of selling, general and administrative expenses, which were $14,700 for the year ended March 31, 2026, compared to $7,900 in the prior year. The Company's operating expenses are relatively fixed in the short term. Management does not expect any foreseeable losses due to additional ingredient costs or other related costs. The Company's CEO currently does not receive a salary, but plans to draw a salary of $2,000 per month once the Company achieves more revenue. The Company anticipates it will need to hire additional employees as the business grows.

The Company's operational outlook involves continuing full production and distribution of its single product, with manufacturing outsourced to Sport Energy. The Company's corporate office is provided free of charge by its CEO, and the CEO has indicated he has enough room to store 100,000 bottles of product. The Company does not currently require storage space for inventory over 100,000 bottles. The Company plans to employ individuals on an as needed basis and may expand the size of its Board of Directors in the future. The Company's CEO currently devotes approximately 28 hours per week to the Company's affairs, and plans to devote 40 hours per week once the Company achieves more revenue.

The Company's capital allocation strategy is focused on retaining earnings, if any, to fund operations and the development and growth of the business. The Company has never declared or paid any cash dividends and does not anticipate paying any cash dividends in the foreseeable future. The Company does not currently conduct any research and development activities, but intends to rely on third party service providers if required in the future. The Company's CEO has indicated he would be able to fund another $100,000 if the Company needs further assistance. The Company's working capital deficit as of March 31, 2026, was $14,400.

The Company faces significant headwinds, including a working capital deficit of $14,400 and an accumulated deficit of $333,264, which raise substantial doubt about its ability to continue as a going concern. The Company's sales have all been from one customer, and its dependence on several major customers presents a risk to its viability. The Company's business operations rely heavily on its sole officer and director, Mr. Carson, and the loss of his services could seriously interrupt operations. The Company does not maintain key man life insurance on Mr. Carson. The Company faces intense competition from companies with significantly greater financial and other resources, and there is a risk that larger companies may use extremely low pricing to acquire customers, which could have a material adverse effect on the Company's business.

The Company's growth is constrained by its limited financial resources and its dependence on a single product and a single customer. The Company has minimal revenue and without additional capital, it will not be able to remain in business. The Company's ability to compete depends on factors such as pricing, timing, and market acceptance of its soft gel capsules. The Company faces risks inherent in introducing a new product, including the ability to increase brand awareness, develop an effective business plan, meet customer standards, and respond to competitive pressures. The Company's operating results are expected to fluctuate due to factors not within its control, and any shortfall in revenues would have a direct impact on its business.

The Company faces a going concern risk, with a working capital deficit of $14,400 and an accumulated deficit of $333,264, and its auditor has raised substantial doubt about its ability to continue as a going concern. The Company's sales have all been from one customer, and its dependence on several major customers presents a risk to its viability should they stop making purchases. The Company relies heavily on its sole officer and director, Mr. Carson, and does not maintain key man life insurance, so his loss could seriously interrupt operations. The Company faces intense competition from companies with significantly greater financial and technical resources, and larger competitors may use extremely low pricing to acquire customers, which could have a material adverse effect on the Company's business. The Company's product may have side effects, including potential harm to kidney, liver, or heart function when taken in high doses, which could impact sales. The Company's common stock is defined as a penny stock, which may make it difficult for investors to resell shares.

Management's message emphasizes the Company's transition to full production and distribution of its Rest EZ Sleep Aid Supplement, with a focus on expanding its customer base through wholesale, retail, and online channels. The Company plans to increase its client base over the next twelve months by aggressively marketing its product to wholesalers, through its website, and through retail chain stores. Management believes the product's soft gel form provides a competitive advantage by avoiding product breakdown before digestion. The Company's strategic priorities include establishing its reputation in the soft gel capsule industry, forming long-term relationships with wholesalers and retailers, and increasing sales to the public. Management acknowledges the Company's minimal revenue and the substantial doubt about its ability to continue as a going concern, but believes it has enough capital to sustain operations for 12 months without additional capital. Mr. Carson, the sole officer and director, plans to draw a salary of $2,000 per month once the Company achieves more revenue.