LAAIServices-Amusement & Recreation ServicesIFRS · EUR

Loan Artificial Intelligence Corp.

Loan Artificial Intelligence Corp. is a U.S.-based shell or development-stage company that has not yet generated revenue and is still searching for a viable business combination or operating plan. Recent filings describe a company with no established commercial operations, minimal cash, and continued reliance on related-party funding to cover expenses.

Revenue0.0m EUR
Operating profit (EBIT)-0.1m EUR
−50.6 %y/y
Net income-0.1m EUR
−50.6 %y/y
Free cash flow-0.1m EUR
−71.5 %y/y

Fiscal year 2025 · change from previous year

Development 2022–2025

-0.08-0.06-0.04-0.020.00m EUR2022: 0.00 m EUR2022: EBIT -0.04 m EUR20222023: 0.00 m EUR2023: EBIT -0.06 m EUR20232024: 0.00 m EUR2024: EBIT -0.05 m EUR20242025: 0.00 m EUR2025: EBIT -0.08 m EUR20250.00-0.08
RevenueOperating profit (EBIT)

Business

Share of revenue
Business combination search0 %

Identifying, screening, and evaluating potential acquisition or merger targets.

Corporate development0 %

Management-led efforts to source opportunities, negotiate terms, and structure a transaction.

Financing support0 %

Raising capital and using related-party advances to fund operating expenses.

Shell company operations100 %

Public-company maintenance activities while the firm seeks a new operating business.

Customers

The company does not currently have operating customers or recurring buyers because it has not launched a commercial business. Its near-term counterparties are instead potential acquisition targets, advisors, brokers, and related parties that provide funding or transaction support. If a business combination is completed, the customer base would depend entirely on the acquired operating business.

Potential acquisition targets

Private or public operating businesses that could be acquired or merged into the company to create a new operating platform.

Capital providers and related parties

Insiders or affiliates that advance cash to fund professional fees and general corporate expenses.

Advisors and intermediaries

Professionals, broker-dealers, and finders that may source opportunities and support due diligence.

Future end customers of an acquired business

The eventual customer base will depend on the operating company acquired in a future transaction.

Strategy

Management is focused on identifying and completing a suitable business combination while preserving enough liquidity to keep the company alive. The filings emphasize due diligence, capital raising, and the search for management expertise, because the company currently lacks an operating business and has no execution history.

Source and complete a business combinationShort term

The company has no operating revenue, so a transaction is needed to create a business model.

Raise working capitalShort term

Cash is absent and operations depend on related-party advances and external financing.

Build transaction capabilityShort term

Management states it lacks experience in acquisitions and may need additional expertise.

Geography

The company is incorporated and reported in the United States, and its current activity is centered on U.S. corporate administration and capital raising. No meaningful operating geography or revenue mix is disclosed because the company has not generated revenue and has not yet established a business footprint. Geographic exposure is therefore mainly U.S.-based legal, regulatory, and listing-market exposure.

Risks

The company faces going-concern risk because it has no revenue, no cash, and depends on related-party funding to pay expenses. Execution risk is also high: management has not yet identified a definitive transaction, and the company may never complete a business combination or may fail to raise enough capital to continue.

Sorted by severity
Going-concern and liquidity shortfallCritical

The company has no operating revenue and relies on advances from related parties to fund expenses.

ExposureOperating expensesProfessional feesPublic-company costs
Failure to complete a business combinationCritical

Management has not identified or signed a definitive transaction, so the company may remain a shell.

Exposure: Strategic viability and future revenue generation

Dependence on related-party financingHigh

Working capital is being covered by insider advances without formal financing agreements.

Exposure: Liquidity and solvency

Competitive sourcing of targetsMedium

Other entities may have greater financial, technical, and managerial resources to win deals.

Exposure: Deal sourcing and transaction success

Regulatory and listing uncertaintyMedium

The company is awaiting FINRA effectiveness for the name change and reverse split.

Exposure: Public-company status and trading continuity

Accounting

Judgemental items
Going-concern assessment

No revenue, no cash, and recurring losses require management to assess whether the company can continue.

Impact: May affect disclosure, valuation, and investor confidence

Related-party liabilities

Advances from related parties are the main source of funding and are recorded as liabilities.

Impact: Affects leverage, liquidity, and the stockholders' deficit

Accrued professional and administrative expenses

Unpaid fees are building liabilities even though cash outflows are limited.

Impact: Increases reported liabilities and operating losses

Share structure changes

The reverse stock split changes the number of shares outstanding and per-share metrics.

Impact: Impacts EPS, share count, and market perception

Publicly listed companies with a comparable business focus.

Last updated: 28/04/2026