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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 3/08/24 Photozou Holdings, Inc. 10-K 11/30/23 38:1.9M DeNunzio Jeffrey |
Document/Exhibit Description Pages Size
1: 10-K Annual Report HTML 476K
2: EX-31 Certification -- §302 - SOA'02 HTML 19K
3: EX-32 Certification -- §906 - SOA'02 HTML 14K
9: R1 Cover HTML 64K
10: R2 Consolidated Balance Sheets (Audited) HTML 98K
11: R3 Consolidated Balance Sheets (Audited) HTML 26K
(Parenthetical)
12: R4 Consolidated Statements of Operations and HTML 81K
Comprehensive Loss (Audited)
13: R5 Statements of Changes in Stockholders' Deficit HTML 46K
(Audited)
14: R6 Consolidated Statements of Cash Flows (Audited) HTML 78K
15: R7 Note 1 - Organization, Description of Business HTML 20K
16: R8 Note 2 - Significant Accounting Policies HTML 55K
17: R9 Note 3 - Going Concern HTML 17K
18: R10 Note 4 - Related-Party Transactions HTML 23K
19: R11 Note 5 - Shareholder Equity HTML 21K
20: R12 Note 6 - Income Taxes HTML 24K
21: R13 Note 7 - Concentration HTML 18K
22: R14 Note 8 - Commitments HTML 17K
23: R15 Note 9 - Long-Term Loan HTML 19K
24: R16 Note 10 - Subsequent Events HTML 16K
25: R17 Note 2 - Significant Accounting Policies HTML 95K
(Policies)
26: R18 Note 2 - Significant Accounting Policies (Tables) HTML 31K
27: R19 Note 6 - Income Taxes (Tables) HTML 20K
28: R20 Note 9 - Long-Term Loan (Tables) HTML 17K
29: R21 Note 2 - Significant Accounting Policies (Details HTML 19K
Narrative)
30: R22 Note 4 - Related-Party Transactions (Details HTML 21K
Narrative)
31: R23 Net Operating Loss Carryforwards (Details) HTML 15K
32: R24 Note 9 - Long-Term Loan (Details Narrative) HTML 18K
33: R25 Note 10 - Subsequent Events (Details Narrative) HTML 14K
35: XML IDEA XML File -- Filing Summary XML 60K
38: XML XBRL Instance -- photozou_10k23out3824_htm XML 313K
34: EXCEL IDEA Workbook of Financial Report Info XLSX 58K
5: EX-101.CAL XBRL Calculations -- ptzh-20231130_cal XML 35K
6: EX-101.DEF XBRL Definitions -- ptzh-20231130_def XML 48K
7: EX-101.LAB XBRL Labels -- ptzh-20231130_lab XML 345K
8: EX-101.PRE XBRL Presentations -- ptzh-20231130_pre XML 257K
4: EX-101.SCH XBRL Schema -- ptzh-20231130 XSD 63K
36: JSON XBRL Instance as JSON Data -- MetaLinks 173± 237K
37: ZIP XBRL Zipped Folder -- 0001599916-24-000073-xbrl Zip 114K
EXHIBIT 31.1
Photozou Holdings, INC.
OFFICER'S CERTIFICATE PURSUANT TO SECTION 302
I, Koichi Ishizuka, certify that:
1. I have reviewed this report on Form 10-K of Photozou Holdings, Inc.;
2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the small business issuer as of, and for, the periods presented in this report;
4. The small business issuer’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the small business issuer and have:
a. Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the small business issuer, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
b. Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
c. Evaluated the effectiveness of the small business issuer's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
d. Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and
5. The small business owner’s other certifying officer and I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the small business issuer's auditors and the audit committee of the small issuer's board of directors (or persons performing the equivalent functions):
a. All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the small business issuer's ability to record, process, summarize and report financial information; and
b. Any fraud, whether or not material, that involves management or other employees who have a significant role in the small business issuer's internal control over financial reporting.
Dated: March 8, 2024
By: /s/ Koichi Ishizuka
Chief Executive Officer
(Principal Executive Officer)
EXHIBIT 31.2
Photozou Holdings, INC.
OFFICER'S CERTIFICATE PURSUANT TO SECTION 302
I, Koichi Ishizuka, certify that:
1. I have reviewed this report on Form 10-K of Photozou Holdings, Inc.;
2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the small business issuer as of, and for, the periods presented in this report;
4. The small business issuer’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the small business issuer and have:
a. Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the small business issuer, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
b. Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
c. Evaluated the effectiveness of the small business issuer's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
d. Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and
5. The small business owner’s other certifying officer and I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the small business issuer's auditors and the audit committee of the small issuer's board of directors (or persons performing the equivalent functions):
a. All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the small business issuer's ability to record, process, summarize and report financial information; and
b. Any fraud, whether or not material, that involves management or other employees who have a significant role in the small business issuer's internal control over financial reporting.
Dated: March 8, 2024
By: /s/ Koichi Ishizuka
Chief Financial Officer
(Principal Financial Officer)
| This ‘10-K’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed on: | 3/8/24 | |||
| For Period end: | 11/30/23 | NT 10-K | ||
| List all Filings | ||||
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 6/09/17 Photozou Holdings, Inc. POS AM 8:1.5M 1/19/17 Photozou Holdings, Inc. 8-K:1,5,9 1/13/17 6:104K Sigmata Elecs, Inc. |