Hammer Technology Holdings Corp (OTC Pink: HMMR) is a shell-stage company with no active revenue-generating operations as of its fiscal year ended July 31, 2025. The company reported $0 in revenue for FY2025, down from $420 in FY2024, a 100% decline. Total operating expenses were $3,408,574 for FY2025, driven by $842,609 in selling, general and administrative expenses, $677,723 in depreciation and amortization, and a $1,888,242 intangible asset impairment charge. The company recorded a net loss from other items of $1,021,336 in FY2025, including a $974,836 loss on conversion of debt. Cash used in operating activities from continuing operations was $855,780 in FY2025. As of October 23, 2025, HMMR had 380 record holders of common stock and traded at $0.138 per share on the OTC Pink Limited Market. The company has not paid cash dividends and carries an accumulated deficit. A material weakness in internal controls over financial reporting was identified, attributed to staffing limitations and inadequate segregation of duties.

Revenue model

No revenue was generated in FY2025 ($0, down from $420 in FY2024). The company has no disclosed active revenue model as of the 10-K filed October 29, 2025.

Products and services

No products or services are described in the filing excerpts provided.

Customers and end markets

No customer base or end markets are described in the filing excerpts provided.

Value-chain role

The company is at a pre-revenue, shell stage with identified material weaknesses in internal controls. An outsourced CPA consulting firm was engaged during FY2024 to assist with financial reporting and internal control development.

Geographic exposure

No geographic exposure is described in the filing excerpts provided.

Source: SEC 10-K, filed 2025-10-29

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