NIKA PHARMACEUTICALS, INC. Annual Report Summary

I’ve updated our "cheat sheet" for NIKA Pharmaceuticals with the latest financial data. If you’re looking at this company, here is the plain-English breakdown of where they stand.

1. The Big Picture

NIKA is currently transitioning from a shell entity into a developer and distributor of health products. Their primary focus is TNG, an experimental HIV treatment, alongside a line of dietary supplements. They are actively building manufacturing sites across Europe, Asia, and Africa to reduce supply chain costs and avoid high import taxes.

2. The Bottom Line: Financial Status

The company is not yet profitable. In 2025, they reported a loss of $76,400, an improvement over the $95,800 loss in 2024, largely due to reduced administrative expenses.

The company faces a "going concern" warning from auditors, as they held less than $15,000 in cash at year-end. Operations are currently supported by $50,000 in short-term loans from insiders. These loans carry high interest rates and are scheduled for repayment or conversion into shares by the third quarter of 2026.

3. Major Changes

• Merger: The merger with Nika BioTechnology, Inc. was completed in July 2024, granting NIKA an 80% stake in Nika Europe, Ltd. to manage international manufacturing and regulatory compliance.
• Stock Market Listing: The company moved to the OTCQB Venture Market in December 2025. This requires a minimum share price of $0.01 and annual reporting, providing a higher level of transparency than the OTC Pink sheets.
• Share Dilution: To fund the merger and address debts, the company increased its total shares to 1.2 billion. This significantly dilutes the ownership percentage of existing shareholders. Future fundraising efforts will likely require issuing additional shares, which may further reduce the value of current holdings.

4. Key Risks to Consider

• Liquidity: With a monthly burn rate of approximately $6,000, the company has less than three months of operating cash remaining.
• Operational Oversight: The company does not own real estate, lacks a formal insider trading policy, and operates without a board-level audit committee, which limits oversight of executive spending.
• Development Stage: The TNG HIV treatment is in early lab testing. The company currently lacks the capital required for the human clinical trials necessary to bring the drug to market, and there is no guarantee of regulatory approval.
• Financial Controls: As an "Emerging Growth Company," NIKA is not required to have its internal financial controls audited, increasing the risk of undetected accounting errors.

5. Looking Ahead

NIKA is a high-risk, speculative investment. Its future value depends entirely on the successful construction of manufacturing facilities and the progression of the TNG drug through regulatory hurdles. Until the company generates consistent revenue rather than relying on insider loans and share issuance, it remains a business trading on the promise of future success.

Decision-Making Tip: Before investing, weigh the potential of their international manufacturing strategy against the immediate risk of cash depletion and the high likelihood of further share dilution.