NOTE 10 – LONG-TERM INVESTMENTS

As of October 31, 2025, the Company made a long-term investment of $37,500 in the development of “Back to Present,” an original immersive VR experience designed and produced by the Company. This project is intended to serve as one of SUN’s flagship narrative VR experiences and is currently in development.

The investment represents production costs capitalized in connection with the creation of proprietary intellectual property. These costs are classified as long-term investments on the balance sheet, as the project is expected to generate future economic benefits over multiple periods upon completion and commercialization.

The Company reviews such capitalized production investments for impairment annually or when indicators of impairment exist, in accordance with ASC 360, Property, Plant, and Equipment.

As of October 31, 2025, the Company made a long-term equity investment of $50,000 in Justin Souriau-Levine Studios LLC, a New York limited liability company, pursuant to an executed amendment to its operating agreement dated November 25, 2024. The investment was made by the Company’s sole officer and director, Mr. Michael Ssebugwawo Muyingo, in his capacity on behalf of SUN.

Under the terms of the agreement, the $50,000 was contributed as a capital contribution, and Mr. Muyingo was admitted as a member of the LLC with a 1.0% equity interest. The investment entitles the Company to future distributions in accordance with the LLC’s amended operating agreement and is intended to support collaborative production efforts and business development in virtual reality entertainment projects.

This investment is classified as a non-marketable equity security and is recorded as a long-term investment on the balance sheet, given the strategic nature and anticipated holding period.

Total long-term investment investments as of October 31, 2025 amount to $87,500.