1 FINANCIAL STATEMENT REVIEW REPORT Period Ended December 31, 202 Gree n Energy Globa l Inc. 2 Table of Contents Certified Public Accountants 3 . 4 Income Statement 5 Statement of Cash Flow .. 6 Notes to Financial . 7-8 3 Certified Public Accountants Review Report To: Management Green Energy Glob al Inc. We have reviewed the accompanying financial statements of GREEN ENERGY GLOBAL INC. , which comprise the balance sheet As of December 31, , and the related statements of income, statement of equity, and cash flows for the period then ended, and the related notes to the financial statements. A review includes primarily applying analytical procedures to management's financial data and making inquiries of company management. A review is substantially less in scope than an audit, the objective of which is the expression of an opinion regarding the financial statements as a whole. Accordingly, we do not express such an opinion. Management's Responsibility for t he Financia l Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement whether due to fraud or error. Accountant's Responsibility Our responsibility is to conduct the review engagement in accordance with Statements on Standards for Accounting and Review Services promulgated by the Accounting and Review Services Committee of the AICPA. Those standards require us to perform procedures to obtain limited assurance as a basis for reporting whether we are aware of any material modifications that should be made to the financial statements for them to be in accordance with accounting principles generally accepted in the United States of America. We believe that the results of our procedures provide a reasonable basis for our conclusion. W e are required to b e independen t of GREE N ENERGY GLOBA L I NC. and to mee t o ur other ethical responsibilities, in accordanc e wi th the r eleva nt ethical r equirements r elated t o our review. Accountant's Conclusion Based on our review, we are not aware of any material modifications that should be made to the accompanying financial statements in order for them to be in accordance with accounting principles generally accepted in the United States of Americ a. Going Co ncern Un certainty The accompanyin g financial statements referred to above hav e bee n prepare d assuming th at the Company will continue as a going conc ern. As discusse d in th e Notes to the financial statements , the Company's present financial situatio n raises substantial do ubt abou t its a bility t o continue as a going concern. Management's plans regardin g this matt er are als o described i n th e Notes . The financial statements do no t includ e any adjustments th at might result from th e outcome of th is un certainty. Union, KY May 29, 2025 Management Purposes Only 7 Green Energy Global Inc. Notes to Financial Statements As of December 31, 202 1.Overview and Basis of Presentation Description of Busine ss and Basis of Present ation Green Energy Global Inc. (GEGI) is a utilities-s ector c orporation headquartered in Pearce, Arizona. T he c om pany s pec ializes in s ust ainable infrastructure and c lean energy s olutions . GEGI is ac tiv ely engaged in large-s cale barter trans actions, including equit y-f or-ass ets arrangements and s ervic e-bas ed exc hanges , as part of its innovativ e c apit al deployment and resource ac quis it ion strategy. T hes e f inancial s tatem ents hav e been prep ared in acc ordance with Generally Ac c epted Ac c ounting Principles (GAAP) is s ued by the American I ns titute of Cert if ied Public Ac c ountants, whic h is a s pec ial purpose f ram ework and not U.S. gener ally acc epted acc ounting principles (U.S. GAAP). T he acc ounting princ iples that c om pos e the f ram ework are appropriat e f or the preparat ion and presentat ion of small- and medium-s ized ent it y f inancial s tatem ents, bas ed on t he needs of the financial statement users and cost and benefit considerations. Use of Estimates T he preparation of f inancial s tatem ents in c onf ormit y with generally acc epted acc ounting principles (GAAP) requires ma nagement to make estimates and ass umptions that aff ect reported am ounts of ass ets, liabiliti es, revenues , and expenses. Ac tual results c ould dif f er f rom thes e estimates . Signif ic ant estimates relate to acc rued expenses, v aluation of barter trans acti ons , and useful l iv es of intangible ass ets. Risk and Uncertainties GEGI operates in the utiliti es and c lean energy s ector with s ignif ic ant dependence on barter trans act ions and equity- f or-ass et exc hanges . T he c ompany f aces ris ks including market volatility, regulatory c hanges, and uncertainties in valuat ion of non-c ash transactions . Thes e factors may impac t future financial posit ion and operating results. Going Concern The Company incurred a net loss of $50,000 for the year ended December 31, 202 , and has no recorded cash or capital or financing. Management is actively seeking funding to support ongoing operations. 2.Summary of Sign ificant Accounting Policies Cash The Company had cash balance at December 31, 202 . All activities during the year were non-cash barter-based transactions. Accordingly, no cash receipts or disbursements were recorded. Accounts Recei vable As of December 31, 202 , GEGI had no accounts generate tra ditional ac counts r eceivable balances. Internal Use Software The Company has not capitalized any internal use software costs as of December 31, . Costs incurred to date have been ex pensed as incurred. Management Purposes Only 8 Property and Equipment No property or equipment is recorded on the balance sheet as of December 31, 202 . The company has not acquired significant tangible assets d urin g the r eporting pe riod. Revenue Recognition Performance Obligation s The Company has not identified any performance obligations satisfied during as there were no revenue-generating activities. Deferred Revenue No deferred revenue balances existed as of December 31, . Cost of Revenue Since no revenue was recognized, no cost of revenue was recorded in . Income Taxes The Company recorded no income tax expense or benefit for , reflecting its net loss position and lack of taxable income. Advertising Advertising and promotional expenses are expensed as incurred. No significant advertising costs were recorded in . Concentrations of Credit Risk and Sign ificant Customers GEGI does not have s ignif ic ant c onc entrat ions of c redit r is k as no acc ounts r eceivable or s ignif ic ant c ustomers were recorded during the year. Subsequent Events Management has evaluat ed s ubs equent eventsthrough thedatet hes e f inanc ials tatem entswere available t o beis s ued and determined no events hav e oc c urred that require recognit ion or dis c losure. Schedul e of Expenses Operating expenses of approximately $50,000 for the year ended December 31, , primarily consist of outsourced contractor fees and administrative costs associated with company startup and planning activities. All expenses were accrued and non-cash in nature. Management Purposes Only 9 Green Energ y Global Inc. Name of Agency Auditing Firm: Accounting Execs LLC (3003) Contact Person Name and Title: Mary Williams (CPA) T elephone #: (774) 322-1209 Headquarter: 311 Elm Street Ste 270 Cincinnati, OH US A FINANCIAL STATEMENT AUDIT REPORT Perio d Ended Decemb er 31, 2023 Green Energy Global Inc. 2 Table of Contents Certi ed Public Accountants Audit Rep ort . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Balance Sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Income Statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Statement of Cash Flow . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Notes to Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 4 Certi ed P ublic Accountants Audit Rep ort To: Management Green Energy Global Inc. We have audited the a ccompanying nancial statements of Green Energy Global Inc., which comprise the balance sheet as of Decemb er 31, 2023, and the related statements of income, statement of equity, and cash ows for the p erio d then ended, and the related notes to the nancial statements. Management's Resp onsibility for the Financial Statements Management is resp onsible for the preparation and fair presentation of these nancial state- ments in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control rel- evant to the preparation and fair presentation of nancial statements that are free from material misstatement, whether due to fraud or error. Auditor's Resp onsibility Our resp onsibility is to express an opinion on these nancial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan a nd p erform the audit to obtain reasonable assurance ab out whether the nancial statements are free from material misstatement. An audit involves p erforming pro cedures to obtain audit evidence ab out the amounts and disclosures in the nancial statements. The pro cedures selected dep end on the auditors judgment, including the assessment of the risks of material misstatement of the nancial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entitys preparation and fair presentation of the nancial statements in order to design audit pro cedures that are appropriate in the circum- stances, but not for the purp ose of expressing an opinion on the e ectiveness of the entitys internal control. An audit also includes evaluating the appropriateness of accounting p olicies used and the reasonableness of signi cant accounting estimates made by management, as well as evaluating the overall presentation of the nancial statements. We b elieve that the audit evidence we have obtained is su cient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the nancial statements referred to ab ove present fairly, in all material resp ects, the nancial p osition of Green Energy Global Inc.as of Decemb er 31, 2023, and the results of its op erations and its cash ows for the p erio d then ended in accordance with accounting principles generally accepted in the United States of America. 5 Going Concern Uncertainty The accompanying nancial statements have been prepared assuming that the Company will continue as a going concern. As discussed in the Notes to the nancial statements, the Companys limited cash reserves raise substantial doubt about its ability to continue as a going concern. Management's plans regarding this matter are also described in the Notes. The nancial statements do not include any adjustments that might result from the outcome of this uncertaint y . Union, KY May 29, 202 6 Green E nergy Global Inc. Balance Sheet (Audited) As of Decemb er 31, 2023 Total ($) ASSETS Cash 209,000.00 Notes Receivable 168,800,000.00 Prepaid Exp ense - Gig Onb oarding 88,000,000.00 Carb on Credit Inventory 200,000,000.00 Mineral Rights - Silver Mine 440,000,000.00 Right of Use Contract 15,000,000.00 Copyrights and Patents 10,000,000.00 Total Assets 922,009,000.00 LIABILITIES AND EQUITY Common Sto ck / Additional PIC 188,000,000.00 Net Income 708,000.00 Retained Earnings / Other Equity 733,301,000.00 TOTAL LIABILITIES AND EQUITY 922,009,000.00 7 Green E nergy Global Inc. Pro t and Loss (Audited) As of Decemb er 31, 2023 Total ($) Barter Revenue 168,800,000.00 Barter Exp enses 168,000,000.00 Op erating Exp enses Virtual O ce and Facilities 12,000.00 Marketing and Advertising 32,000.00 Technology and Web Development 24,000.00 Administrative Supp ort and Consulting 16,000.00 Business Travel and Lo dging 8,000.00 Total Op erating Exp enses 92,000.00 Net Income 708,000.00 8 Green E nergy Global Inc. Statement of Cash Flows (Audited) As of Decemb er 31, 2023 Total ($) Barter Revenue (Non-Cash In ow) 168,800,000.00 Barter Exp enses (Non-Cash Out ow) 168,000,000.00 Net Cash Provided by Op erating Activities 708,000.00 (Net Increase in Net Assets from Non-Cash Activity) 708,000.00 Cash Flows from Financing Activities 0.00 Cash - Beginning of Year 0.00 Cash - End of Year 209,000.00 9 Green E nergy Global Inc. Notes to Financial Statements (Audited) As of Decemb er 31, 2023 1. Overview and Basis of Presentation Description of Business and Basis of Presentation Green Energy Global Inc.(GEGI) is a utilities-sector corp oration headquartered in Pearce, Arizona. The company sp ecializes in sustainable infrastructure and clean energy solutions. GEGI is actively engaged in large-scale barter transactions, including equity-for-assets arrangements and service-based exchanges, as part of its innovative capital deployment and resource acquisition strategy. The compa- nys diversi ed asset base includes carb on credit reserves valued at $200,000,000, silver mine ownership valued at $440,000,000, a right of use contract valued at $15,000,000, and copy- rights and patents valued at $10,000,000, p ositioning GEGI as a leader in environmentally resp onsible development. These nancial statements have b een prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP). The accounting principles applied are appropriate for the preparation and presentation of small- and medium-sized entity nancial statements, based on the needs of the nancial statement users and cost and b ene t considerations. All barter transactions are do cumented in accordance with ASC 845, Nonmonetary Transactions, and fair value measurements comply with GAAP guidelines. Use of Estimates The preparation of nancial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that a ect the rep orted amounts of assets, liabilities, revenues, and exp enses and the disclosure of contingent assets and liabilities. Actual results could di er from those estimates. Key estimates include the fair value of barter transactions, useful lives of intangible assets, valuation of carb on credits, mineral assets, and intellectual prop erty, and assessment of impairment. Risk and Uncertainties GEGI op erates in the utilities and clean energy sector with signi cant dep endence on barter transactions and equity-for-asset exchanges. The company faces risks including market volatility in carb on credit and mineral asset valuations, regu- latory changes a ecting environmental or tax p olicies, and uncertainties in the valuation of non-cash transactions. Over 90% of barter revenue and exp enses are concentrated among three strategic counterparties, intro ducing p erformance risk if counterparties fail to deliver agreed services or assets. These factors may impact future nancial p osition and op erating results. Going Concern The Company has limited cash on hand ($209,000) as of Decemb er 31, 2023, and relies heavily on non-cash exchanges to sustain op erations. Despite maintaining signi cant intangible assets valued at $922,009,000, the absence of substantial liquid assets presents a material uncertainty that may cast signi cant doubt on the Companys ability to 10 continue as a going concern. Management b elieves that su cient resources exist in the form of ongoing barter arrangements, strategic partnerships, and p otential asset monetization to fund op erations for the next 12 months. Plans to address this uncertainty include expanding barter-based partnerships, exploring alternative nancing options such as equity or debt instruments, and evaluating opp ortunities to convert intangible assets into cash ows. The nancial statements do not include any adjustments that might result from the outcome of this uncertainty. 2. Summary of Signi cant Accounting Policies Cash The Company rep orted a cash balance of $209,000 at Decemb er 31, 2023. The ma jority of activities during t he year were non-cash barter-based transactions, with limited cash receipts or disbursements recorded. Notes Receivable The Company recognized notes receivable of $168,800,000 as of De- cemb er 31, 2023, representing the fair market value of assets received in barter transactions, primarily contracts or services exchanged for sto ck issuance. These are recorded at fair value and considered gross taxable revenue p er IRS Publication 525. Accounts Receivable The Company did not recognize any accounts receivable as of De- cemb er 31, 2023, as all barter revenues were fully settled at the time of exchange through matched services or asset transfers, resulting in notes receivable. Internal Use Software The Company has not capitalized any internal use software costs as of Decemb er 31, 2023. Costs incurred to date have b een exp ensed as incurred. Prop erty and Equipment The Company holds intangible assets including mineral rights and silver mine ownership valued at $440,000,000, carb on credit inventory valued at $200,000,000 (4,000,000 tons of CO2e), a right of use contract valued at $15,000,000, and copyrights and patents valued at $10,000,000 for the founders trademark and patented pro cess, all acquired via barter or equity-based arrangements. These are considered intangible assets with inde - nite lives sub ject to p erio dic impairment review. The Company do es not own any depreciable xed assets such as equipment, buildings, or furniture. Revenue Recognition The Company recognizes barter revenue in accordance with ASC 606, Revenue from Contracts with Customers, at the fair value of the consideration received or receivable, typically in the form of notes receivable or contracts. Revenue is recognized when control of go o ds or services is transferred and p erformance obligations are satis ed. In 2023, GEGI recognized $168,800,000 in barter-based revenue, primarily from strategic partnerships involving equity-for-assets and service-based exchanges. Per IRS Publication 525 and Form 6045, barter transactions are considered gross taxable revenue, rep orted at fair market value. 11 Performance Obligations All p erformance obligations related to barter transactions were satis ed at a p oint in time during the rep orting p erio d. No remaining p erformance obligations existed as of Decemb er 31, 2023. Deferred Revenue No deferred revenue was recorded as of Decemb er 31, 2023. All barter revenues recognized were asso ciated with completed obligations, and no advance considera- tion was received for future services. Cost of Revenue Barter exp enses of $168,000,000 were recognized as cost of revenue, representing the fair market value of sto ck issued in exchange for go o ds and services to generate $168,800,000 in barter-based revenue. These exp enses include professional services ($88,000,000), environmental assets such as carb on credits ($40,000,000), and mineral rights and land-based resource acquisitions ($40,000,000). Income Taxes The Company accounts for income taxes under ASC 740, Income Taxes. Given that the ma jority of transactions were non-cash and barter-based, management is evaluating the applicability of IRC 1032, which stipulates that no gain or loss is recognized when a corp oration exchanges its own sto ck for prop erty or services. However, p er IRS Publication 525 and Form 6045, barter transactions are considered gross taxable revenue at fair market value, sub ject to ordinary income tax. As of the date of this rep ort, no income taxes have b een paid or accrued due to ongoing evaluations of taxable income. The Company had no deferred tax assets or liabilities. Advertising Advertising costs of $32,000 were incurred through a combination of barter arrangements and cash payments. These costs are included in the total op erating exp ense line item and were exp ensed as incurred. Concentrations of Credit Risk and Signi cant Customers The Company engages with a limited numb er of strategic partners for its barter transactions. During 2023, more than 90% of barter revenue and exp enses were concentrated among three counterparties. These partnerships involve equity-for-assets exchanges and service-based barter, supp orted by formal agreements outlining p erformance obligations and resource exchanges. Although credit risk is reduced through non-cash exchanges, p erformance risk exists should counter- parties fail to deliver agreed services or assets. Equity-Based Comp ensation The Company issued equity-based comp ensation includ- ing: Founders Equity Comp ensation: $80,000,000 in common sto ck for founder services over four years. Gig Worker Equity Comp ensation: $88,000,000 for 11,000 task-based contractors (100 shares each at $80/share). Company Trademark Barter: $8,000,000 in equity for name and intellectual prop erty. 12 Right of Use Contract:$12,000,000for a3-year lease. Strategic Partnerships GEGIs operations are supported by strategic partnerships with three major counterparties, accounting for over 90% of barter revenue and expenses in 2023. These partnerships facilitate equity-for-assets exchanges (e.g., mineral rights and carbon credits) and service-based barter (e.g., professional services for operational assets). F ormal agreements ensure clear performance obligations and fair value assessments, driving GEGIs scalable growth without signi cant cash out ows. Subsequent Events Management has evaluated subsequent events through May 29, 202 , the date these nancial statements were issued. There were no events requiring adjustment or disclosure under ASC 855, Subsequent Events. Schedule of Expenses The Company incurred $168,000,000 in barter-based cost of rev- enue and $92,000 in operating expenses during 2023. Barter-based expenses included: Professional services (strategicpartnerships, onboarding, legal):$88,000,000 Environmentalassets(carbon credits):$40,000,000 Mineral rightsand land-basedresource acquisitions:$40,000,000 Operating expensesincluded: Virtual O ce andFacilities:$12,000 Marketing and Advertising:$32,000 Technologyand WebDevelopment:$24,000 AdministrativeSupport and Consulting:$16,000 Business TravelandLodging:$8,000 Expenses arecategorizedby functionin theincomestatement butare primarilytiedto the cost of deliveringservicesor acquiringoperational assetsunder barter contracts. ManagementPurposesOnly 13 Green E nergy Global Inc. Name of Agency Auditing Firm: Accounting Execs LLC (3003) Contact Person Name and Title: Mary Williams (CPA) Telephone #: (774) 322-1209 Headquarter: 311 Elm Street Ste 270, Cincinnati, OH, USA Management Purposes Only 14