DISCONTINUED OPERATIONS

12 Months Ended

Dec. 31, 2025

NOTE 7 - DISCONTINUED OPERATIONS

CK Distribution

During September 2025, the Company terminated its acquisition of CK from November 2024. The parties agreed to return the privately held common stock shares of Fast Casual and the owner of CK assumed all liabilities and obligations of CK as of September 30, 2025. The historical statement of operations of the specialty beverage business of CK for the year ended December 31, 2025 has been presented as discontinued operations in the consolidated financial statements.

Fast Casual recognized a gain on disposal of subsidiary as follows:

Schedule of disposal of subsidiary
Net lease assets and liabilities	$	(31,805	)
Cash in bank		273
Notes payable, related party		116,246
Accounts payable		10,686
Net gain on disposal of subsidiary	$	94,854

Fast Casual Franchising

During 2024, the Company was notified that its only franchisee was ceasing operations at its restaurants. The discontinuation of the restaurants lead the Company to abandon its franchise business and shift its focus to the specialty beverage business as described above. As such, the franchise operations business qualified as discontinued operations as it represented a significant strategic shift in the Company’s operations and financial results. In addition, the operations and cash flows of the franchise operations business can be distinguished, operationally and for financial reporting purposes, from the remaining operations of the Company. The historical statement of operations of the franchise business as of December 31, 2025 and 2024 have been presented as discontinued operations in the consolidated financial statements.

The operating results of the Company’s discontinued operations for the years ended December 31, 2025 and 2024 are as follows:

Schedule of operations
	For the Years Ended December 31,
	2025			2024

REVENUES
Beverage sales, net of fees	$	36,854		$	3,312
Franchise income		—			22,154
Total revenues		36,854			25,466

OPERATING EXPENSES
Beverage product costs		10,495			3,268
Operating expenses		—			—
General and administrative		75,998			—
Professional fees		9,200			—
Total operating expenses		95,693			3,268

OPERATING INCOME (LOSS)		(58,839	)		22,198

OTHER INCOME (EXPENSE)
Asset impairment expense		—			(30,216	)
Gain from debt extinguishment		—			1,419
Total other income (expense)		—			(28,797	)

Loss from discontinued operations	$	(58,839	)	$	(6,599	)

Revenues from discontinued operations of beverage sales during the years ended December 31, 2025 and 2024 are net of $772 and $92 in processing fees, respectively.

Total cash provided by operating activities of discontinued operations were $38,913 and $23,413 for the years ended December 31, 2025 and 2024, respectively.