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10-KT false true 2025-12-01 2025-12-31 --12-31 2025 333-229748 M2I GLOBAL, INC. NV 37-1904036 885 Tahoe Blvd. Incline Village NV 89451 (775) 241-3116 No No Yes Yes Non-accelerated Filer true true false false false false 64912936 760182298 Risk Management and StrategyWe recognize the critical importance of developing, implementing, and maintaining robust cybersecurity measures to safeguard our information systems and protect the confidentiality, integrity, and availability of our data. Managing Material Risks & Integrated Overall Risk Management <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_906_ecyd--CybersecurityRiskManagementProcessesIntegratedFlag_dbT_c20251201__20251231_zR3GZiKIZNk7">We have strategically integrated cybersecurity risk management into our broader risk management framework to promote a company-wide culture of cybersecurity risk management. This integration ensures that cybersecurity considerations are an integral part of our decision-making processes at every level. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_904_ecyd--CybersecurityRiskManagementProcessesIntegratedTextBlock_c20251201__20251231_zvDDTxAwHzOg">Our management team continuously evaluates and addresses cybersecurity risks in alignment with our business objectives and operational needs. Oversee Third-party Risk Because we are aware of the risks associated with third-party service providers, we have implemented stringent processes to oversee and manage these risks. We conduct thorough security assessments of all third-party providers before engagement and maintain ongoing monitoring to ensure compliance with our cybersecurity standards. The monitoring includes annual assessments of the SOC reports of our providers and implementing complementary controls. This approach is designed to mitigate risks related to data breaches or other security incidents originating from third parties. Risks from Cybersecurity Threats <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90C_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_dbT_c20251201__20251231_zSLj48proree">We have not encountered cybersecurity challenges that have materially impaired our operations or financial standing. true Our management team continuously evaluates and addresses cybersecurity risks in alignment with our business objectives and operational needs. true false false false false 5854 TAAD, LLP Diamond Bar, California

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Note 1 — Description of Organization and Business Operations The Company was incorporated in the State of Nevada on June 12, 2018. On June 7, 2023, the Company (“M2i Global, Inc.”) (formerly known as “Inky, Inc.”) filed with the Secretary of State of Nevada an Amendment to the Certificate of Incorporation to change its corporate name from “Inky, Inc.”, to “M2i Global, Inc.”, effective June 7, 2023. The Company was formerly engaged in developing mobile software applications for smartphones and table devices. During May 2023, the Company became the sole shareholder of U.S. Minerals and Metals Corp., a Nevada corporation (“USMM”) through the issuance of preferred and common shares for cash (Note 9). Concurrently, the Company shifted its operations to specialization in the development and execution of a complete global value supply chain for critical minerals for the U.S. government and U.S. free trade partners. The Company’s vision is to develop and execute a complete global value supply chain for critical minerals for the United States government and certain trading partners of the United States. To implement this vision, the Company intends to operate four key business units as set forth below: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">M2i Mining, Processing & Refining: a business engaged in developing and supplying the U.S sanctioned value chain of critical metals;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">M2i Scrap & Recycling: a business engaged in establishing a source of critical metals from scrap and recycling of metals; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">M2i Government and Defense Industrial Base: a business engaged in aligning M2i’s business with U.S. policy in terms of industry requirements and national interests.to facilitate participation in U.S. government programs such as the creation and management of a Strategic Minerals Reserve as an enhancement of the U.S. government’s National Defense Stockpile.</td></tr> </table> On June 30, 2024, the Company and Komodo Capital (“Komodo”), a company specializing in the development and execution of a complete global value supply chain for critical minerals for the U.S. government and U.S. free trade partners, entered into a strategic partnership (the “Strategic Partnership”), in order for Komodo to use its relationships to provide the Company with access to various critical minerals, with an ultimate goal of suppling the U.S. government and U.S. free trade partners with these critical minerals. Komodo Capital also offers comprehensive advisory services. The Company issued 8,000,000 shares of common stock as part of this agreement. On June 30, 2024, the Company and NTM Minerals Limited (“NTM”), a company specializing in the development and execution of a complete global value supply chain for critical minerals for the U.S. government and U.S. free trade partners, entered into an exclusive offtake agreement (the “Offtake Agreement”), in which NTM will provide for 88,000 tonnes of copper, currently valued at approximately $<span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodValuePurchaseOfAssets_pn6n6_c20240630__20240630__us-gaap--TypeOfArrangementAxis__custom--NTMMineralsLimitedMember_znzcy2BulS2" title="Value of assets purchased">850 million. The Company is granted offtake rights for a maximum of 88,000 tonnes of copper that is sourced from the Redbank tenements in return for <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesPurchaseOfAssets_pn6n6_c20240630__20240630__us-gaap--TypeOfArrangementAxis__custom--NTMMineralsLimitedMember_zH48zQhihaX3" title="Common stock issued for purchase of assets">12 million shares of the Company’s common stock. NTM shall receive additional payments for incremental resource increases or upgrades from the Redbank tenements. M2i retains the option to participate in production pre-funding opportunities. On July 28, 2025, Company entered into an Agreement and Plan of Merger and Reorganization (the “Merger Agreement”) among the Company, Volato Group, Inc., a Delaware corporation (“Volato”), and Volato Merger Subsidiary, Inc., a Nevada corporation and wholly-owned subsidiary of Volato (“Merger Sub”). Pursuant to the Merger Agreement, and subject to the satisfaction or waiver of the conditions therein, at the effective time of the merger, Merger Sub will be merged with and into the Company, with the Company surviving as a wholly owned subsidiary of Volato. The Merger Agreement contains customary representations, warranties and covenants of the parties, and is subject to approval by the Company’s stockholders, approval by the holders of Volato’s Class A common stock, $0.0001 par value per share (“Volato Common Stock”) receipt of certain regulatory approvals and other customary closing conditions. The Company’s board of directors unanimously approved the Merger Agreement and determined that the Merger is advisable and in the best interests of the Company and its stockholders.

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Note 2 — Going Concern The accompanying audited consolidated financial statements have been prepared in conformity with generally accepted accounting principles, which contemplate continuation of the Company as a going concern. The Company had no revenues and incurred losses during the transition periods ended December 31, 2025 and December 31, 2024 totaling $1,124,355 and $617,457, respectively. During the fiscal years ended November 30, 2025 and 2024, the Company incurred losses of $6,492,569 and $3,887,261, respectively. During the transition period ended December 31, 2025 and the fiscal year ended November 30, 2025, the Company had accumulated deficit amounting to $13,618,106 and $12,493,751. respectively. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. Management anticipates that the Company may be dependent, for the near future, on additional investment capital to fund operating expenses. It is anticipated that revenues will be forthcoming within the third or fourth quarters of the current fiscal year. There are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.

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Note 3 — Summary of Significant Accounting Policies Change of Fiscal Year The Board of Directors determined that it was advisable and in the best interests of the Company to change the Company’s fiscal year end from November 30 to December 31 in order to align the Company’s fiscal reporting period with the calendar year. Basis of Presentation The accompanying consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Principles of Consolidation The accompanying financial statements include the accounts of the Company, including its wholly owned subsidiary, USMM. Intercompany accounts and transactions have been eliminated in consolidation. Segment Reporting The Company operates as a single reportable segment. The Chief Operating Decision Makers (“CODMs”) have been identified as the Chief Executive Officer and the Chief Financial Officer, who review the total assets and net loss of Company to make decisions about allocating resources and assessing financial performances. The key measure of segment loss reviewed by the CODMs are the operating expenses. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Fair Value of Financial Instruments Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at a measurement date. A fair value hierarchy requires an entity to maximize the use of observable inputs, where available, and minimize the use of unobservable inputs when measuring fair value. Described below are the three levels of input that may be used to measure fair value: Level 1 – Quoted market prices in active markets for identical assets or liabilities. Level 2 – Observable prices that are based on inputs not quoted on active markets but corroborated by market data. Level 3 – Unobservable inputs that are used when little or no market data is available. The application of the three levels of the fair value hierarchy under ASC Topic 820-10-35, the Company’s derivative liability as of transition period ending December 31, 2025 was $507,733 and the fiscal year ending November 30, 2025 of $381,439 and measure on Level 3 inputs. Cash and Cash Equivalents The Company considers all highly liquid debt instruments and other short-term investments with maturity of three months or less, when purchased, to be cash equivalents. The Company maintains its cash balances at financial institutions that are insured by the Federal Deposit Insurance Corporation (“FDIC”). The FDIC provides coverage of up to $250,000 per depositor, per financial institution, for the aggregate total of depositors’ interest and non-interest-bearing accounts. The Company’s cash balances may exceed FDIC limits. The Company has not experienced any losses on these accounts and management does not believe that the Company is exposed to any significant risks. Intangible Assets Intangible assets are amortized over their estimated useful lives. Each period, the Company evaluates the estimated remaining useful life of its intangible assets and whether events or changes in circumstances warrant a revision to the remaining period of amortization. Management tests for impairment whenever events or changes in circumstances occur that could impact the recoverability of these assets. Impairment of Long-Lived Assets The Company evaluates intangible assets and other long-lived assets for possible impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. This includes but is not limited to significant adverse changes in business climate, market conditions or other events that indicate an asset’s carrying amount may not be recoverable. Recoverability of these assets is measured by comparing the carrying amount of each asset to the future cash flows the asset is expected to generate. If the cash flows used in the test for recoverability are less than the carrying amount of these assets, the carrying amount of such assets is reduced to fair value. Revenue Recognition As stated in Note 1, the Company has shifted its focus and is currently pre-revenue. The Company will recognize revenues in accordance with ASC 606. Financial Instruments The Company’s financial instruments include cash and cash equivalents, receivables, payables, and debt and are accounted for under the provisions of ASC 825. The carrying amount of these financial instruments, with the exception of discounted debt, as reflected in the accompanying consolidated balance sheets approximates fair value. Commitments and Contingencies Liabilities for loss contingencies arising from claims, assessments, litigation, fines, penalties and other sources are recorded when management assesses that it is probable that a liability has been incurred and the amount can be reasonably estimated. Income Taxes In accordance with ASC 740, the Company provides for the recognition of deferred tax assets if realization of such assets is more likely than not. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax basis of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the period plus or minus the change during the period in deferred tax assets and liabilities. In addition, the Company’s management performs an evaluation of all uncertain income tax positions taken or expected to be taken in the course of preparing the Company’s income tax returns to determine whether the income tax positions meet a “more likely than not” standard of being sustained under examination by the applicable taxing authorities. This evaluation is required to be performed for all open tax years, as defined by the various statutes of limitations, for federal and state purposes. If the Company has interest or penalties associated with insufficient taxes paid, such expenses are reported in income tax expense. Debt Issuance Costs The Company accounts for debt issuance costs in accordance with ASU 2015-03. This guidance requires direct and incremental costs associated with the issuance of debt instruments such as legal fees, printing costs and underwriters’ fees, among others, paid to parties other than creditors, are reported and presented as a reduction of debt on the consolidated balance sheets. Convertible Debt In accordance with ASC 470 the Company records its convertible notes at the aggregate principal amount, less discount. The discount is amortized over the life of the underlying convertible note. The Company reviews convertible debt for potential bifurcation. Basic and Diluted Loss Per Share ASC 260 requires a reconciliation of the numerator and denominator of the basic and diluted earnings (loss) per share (“EPS”) computations. Basic earnings (loss) per share are computed by dividing income available to common shareholders by the weighted-average number of common shares outstanding during the year. Diluted earnings (loss) per share is computed similar to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. The Company had no additional dilutive securities outstanding at the transition period ended December 31, 2025 or the fiscal year ended November 30, 2025. Treasury Stock Treasury stock, representing shares of the Company’s common stock that have been repurchased after having been issued, are recorded at cost. Treasury stock is considered issued and outstanding for basic and diluted earnings (loss) per share computations. Related Party The Company records all related party transactions in accordance with ASC 850-10. Recently Issued Accounting Pronouncements In December 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update 2023-09 (“ASU 2023-09”), Income Taxes, which enhances the transparency of income tax disclosures by expanding annual disclosure requirements related to the rate reconciliation and income taxes paid. The amendments are effective for fiscal years beginning after December 15, 2024. Early adoption is permitted. The amendments should be applied on a prospective basis. Retrospective application is permitted. The Company is currently evaluating this ASU to determine its impact on the Company’s disclosures. In November 2024, the FASB issued Accounting Standards Update (“ASU 2024-03”), Income Statement-Reporting Comprehensive Income-Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses, requiring public entities to disclose additional information about specific expense categories in the notes to the financial statements on an interim and annual basis. ASU 2024-03 is effective for fiscal years beginning after December 15, 2026, and for interim periods beginning after December 15, 2027, with early adoption permitted. The Company is currently evaluating this ASU to determine its impact on the Company’s disclosures. Subsequent Events The Company has evaluated all transactions through the date the financial statements were issued for subsequent event disclosure or adjustment consideration.

Change of Fiscal Year The Board of Directors determined that it was advisable and in the best interests of the Company to change the Company’s fiscal year end from November 30 to December 31 in order to align the Company’s fiscal reporting period with the calendar year.

Basis of Presentation The accompanying consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”).

Principles of Consolidation The accompanying financial statements include the accounts of the Company, including its wholly owned subsidiary, USMM. Intercompany accounts and transactions have been eliminated in consolidation.

Segment Reporting The Company operates as a single reportable segment. The Chief Operating Decision Makers (“CODMs”) have been identified as the Chief Executive Officer and the Chief Financial Officer, who review the total assets and net loss of Company to make decisions about allocating resources and assessing financial performances. The key measure of segment loss reviewed by the CODMs are the operating expenses.

Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Fair Value of Financial Instruments Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at a measurement date. A fair value hierarchy requires an entity to maximize the use of observable inputs, where available, and minimize the use of unobservable inputs when measuring fair value. Described below are the three levels of input that may be used to measure fair value: Level 1 – Quoted market prices in active markets for identical assets or liabilities. Level 2 – Observable prices that are based on inputs not quoted on active markets but corroborated by market data. Level 3 – Unobservable inputs that are used when little or no market data is available. The application of the three levels of the fair value hierarchy under ASC Topic 820-10-35, the Company’s derivative liability as of transition period ending December 31, 2025 was $507,733 and the fiscal year ending November 30, 2025 of $381,439 and measure on Level 3 inputs.

507733

381439

Cash and Cash Equivalents The Company considers all highly liquid debt instruments and other short-term investments with maturity of three months or less, when purchased, to be cash equivalents. The Company maintains its cash balances at financial institutions that are insured by the Federal Deposit Insurance Corporation (“FDIC”). The FDIC provides coverage of up to $250,000 per depositor, per financial institution, for the aggregate total of depositors’ interest and non-interest-bearing accounts. The Company’s cash balances may exceed FDIC limits. The Company has not experienced any losses on these accounts and management does not believe that the Company is exposed to any significant risks.

250000

Intangible Assets Intangible assets are amortized over their estimated useful lives. Each period, the Company evaluates the estimated remaining useful life of its intangible assets and whether events or changes in circumstances warrant a revision to the remaining period of amortization. Management tests for impairment whenever events or changes in circumstances occur that could impact the recoverability of these assets.

Impairment of Long-Lived Assets The Company evaluates intangible assets and other long-lived assets for possible impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. This includes but is not limited to significant adverse changes in business climate, market conditions or other events that indicate an asset’s carrying amount may not be recoverable. Recoverability of these assets is measured by comparing the carrying amount of each asset to the future cash flows the asset is expected to generate. If the cash flows used in the test for recoverability are less than the carrying amount of these assets, the carrying amount of such assets is reduced to fair value.

Revenue Recognition As stated in Note 1, the Company has shifted its focus and is currently pre-revenue. The Company will recognize revenues in accordance with ASC 606.

Financial Instruments The Company’s financial instruments include cash and cash equivalents, receivables, payables, and debt and are accounted for under the provisions of ASC 825. The carrying amount of these financial instruments, with the exception of discounted debt, as reflected in the accompanying consolidated balance sheets approximates fair value.

Commitments and Contingencies Liabilities for loss contingencies arising from claims, assessments, litigation, fines, penalties and other sources are recorded when management assesses that it is probable that a liability has been incurred and the amount can be reasonably estimated.

Income Taxes In accordance with ASC 740, the Company provides for the recognition of deferred tax assets if realization of such assets is more likely than not. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax basis of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the period plus or minus the change during the period in deferred tax assets and liabilities. In addition, the Company’s management performs an evaluation of all uncertain income tax positions taken or expected to be taken in the course of preparing the Company’s income tax returns to determine whether the income tax positions meet a “more likely than not” standard of being sustained under examination by the applicable taxing authorities. This evaluation is required to be performed for all open tax years, as defined by the various statutes of limitations, for federal and state purposes. If the Company has interest or penalties associated with insufficient taxes paid, such expenses are reported in income tax expense.

Debt Issuance Costs The Company accounts for debt issuance costs in accordance with ASU 2015-03. This guidance requires direct and incremental costs associated with the issuance of debt instruments such as legal fees, printing costs and underwriters’ fees, among others, paid to parties other than creditors, are reported and presented as a reduction of debt on the consolidated balance sheets.

Convertible Debt In accordance with ASC 470 the Company records its convertible notes at the aggregate principal amount, less discount. The discount is amortized over the life of the underlying convertible note. The Company reviews convertible debt for potential bifurcation.

Basic and Diluted Loss Per Share ASC 260 requires a reconciliation of the numerator and denominator of the basic and diluted earnings (loss) per share (“EPS”) computations. Basic earnings (loss) per share are computed by dividing income available to common shareholders by the weighted-average number of common shares outstanding during the year. Diluted earnings (loss) per share is computed similar to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. The Company had no additional dilutive securities outstanding at the transition period ended December 31, 2025 or the fiscal year ended November 30, 2025.

Treasury Stock Treasury stock, representing shares of the Company’s common stock that have been repurchased after having been issued, are recorded at cost. Treasury stock is considered issued and outstanding for basic and diluted earnings (loss) per share computations. Related Party The Company records all related party transactions in accordance with ASC 850-10.

Recently Issued Accounting Pronouncements In December 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update 2023-09 (“ASU 2023-09”), Income Taxes, which enhances the transparency of income tax disclosures by expanding annual disclosure requirements related to the rate reconciliation and income taxes paid. The amendments are effective for fiscal years beginning after December 15, 2024. Early adoption is permitted. The amendments should be applied on a prospective basis. Retrospective application is permitted. The Company is currently evaluating this ASU to determine its impact on the Company’s disclosures. In November 2024, the FASB issued Accounting Standards Update (“ASU 2024-03”), Income Statement-Reporting Comprehensive Income-Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses, requiring public entities to disclose additional information about specific expense categories in the notes to the financial statements on an interim and annual basis. ASU 2024-03 is effective for fiscal years beginning after December 15, 2026, and for interim periods beginning after December 15, 2027, with early adoption permitted. The Company is currently evaluating this ASU to determine its impact on the Company’s disclosures.

Subsequent Events The Company has evaluated all transactions through the date the financial statements were issued for subsequent event disclosure or adjustment consideration.

Note 4 — Commitments and Contingencies In June of 2025, a lawsuit was filed in state of Nevada against the Company by a former consultant for breach of contract, securities fraud and related claims stemming from a 2022 consulting agreement and stock agreements entered into with two companies owned by the consultant. In December, 2025, the court entered a default judgment in the matter. In February 2026, the Company filed a motion to set aside the default judgment. In March, 2026, the Company participated in a mediation with the plaintiff and entered into a long-term settlement agreement. Pursuant to the agreement, the Company has agreed to transfer <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260301__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zwf7OwYQrYR4" title="Purchase of shares">12,500,000 shares of common stock to the plaintiff and the agreement further provides for mutual release of all claims against the Company. The Company filed a Form 8-K on March 23, 2026 regarding this legal matter. - Subsequent to the transition period ending December 31, 2025, the shares were issued at a value of $312,500. See Footnote 11 below. The value at issue of $312,500 is reflected in the financial statements included with this report.

12500000

312500

Note 5 — Income Taxes The Company accounts for income taxes under ASC 740-10, which provides for an asset and liability approach of accounting for income taxes. Under this approach, deferred tax assets and liabilities are recognized based on anticipated future tax consequences, using currently enacted tax laws, attributed to temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts are calculated for income tax purposes. The provision (benefit) for income taxes for the transition period ended December 31, 2025, and the fiscal years ended November 30, 2025 and November 30, 2024, assumes a statutory 21%, effective tax rate for federal income taxes. Schedule of Effective Income Tax Rate as A Percentage of Income Before Income Taxes <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20251201__20251231_zqbxZKPLjxI3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Transition Period Ended December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20241201__20251130_zt4UjJaz8uy6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal Year Ended November 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20231201__20241130_zhupm7FG59d2" style="border-bottom: Black 1pt solid">Fiscal Year Ended November 30, 2024 </td> <td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_401_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_maTC_zvLS7EUu1RF8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Federal tax statutory rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">21</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">21</td><td style="width: 1%; text-align: left">%</td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="text-align: right; width: 16%">21</td> <td style="width: 1%">%</td></tr> <tr id="xdx_40D_ecustom--EffectiveIncomeTaxRateReconciliationAtTemporaryDifferencesIncomeTaxRate_pid_dp_uPure_maTC_zPFBTIQ7wD9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Temporary differences</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td> <td> </td> <td> </td> <td style="text-align: right">0</td> <td>%</td></tr> <tr id="xdx_401_ecustom--EffectiveIncomeTaxRateReconciliationAtPermanentDifferencesIncomeTaxRate_pid_dp_uPure_maTC_zv3VUM1g9tM2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Permanent differences</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td> <td> </td> <td> </td> <td style="text-align: right">0</td> <td>%</td></tr> <tr id="xdx_40F_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_uPure_maTC_zLOWfnl4nmPd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-21</td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-21</td><td style="padding-bottom: 1pt; text-align: left">%</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">-21</td> <td style="padding-bottom: 1pt">%</td></tr> <tr id="xdx_406_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_pid_dp_uPure_mtTC_zKy0wUprYcPf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">0</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">0</td><td style="padding-bottom: 2.5pt; text-align: left">%</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right">0</td> <td style="padding-bottom: 2.5pt">%</td></tr> </table> The Company had deferred income tax assets as of the transition period ended December 31, 2025, and the fiscal year ended November 30, 2024, as follows: Schedule of Components of Deferred Tax Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20251231_zlZbHKF57cT6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Transition Period Ended December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251130_zpAraeIGfFUh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal Year Ended November 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20241130_zq3LCSTSDbRf" style="border-bottom: Black 1pt solid; text-align: center">Fiscal Year Ended November 30, 2024</td> <td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsNetAbstract_iB_zkLun6gNjFzd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred Tax Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td> <td> </td> <td></td> <td style="text-align: right"></td> <td> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_i01I_maDTALNzVZW_zUlNciAEdt33" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 40%; text-align: left">Net operating loss carryforwards</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,719,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,521,400</td><td style="width: 1%; text-align: left"> </td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="text-align: right; width: 16%">1,242,300</td> <td style="width: 1%"> </td></tr> <tr id="xdx_406_ecustom--DeferredTaxAssetsTemporaryDifferencesOperatingLossCarryforwards_i01I_maDTALNzVZW_z8fwT1vEnC2h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Temporary differences</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> <tr id="xdx_401_ecustom--DeferredTaxAssetsPermanentDifferencesOperatingLossCarryforwards_i01I_maDTALNzVZW_zzCKZmHBksz4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Permanent differences</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTALNzVZW_zuAlJ410Ghvj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,719,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,521,400</td><td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(1,242,300</td> <td style="padding-bottom: 1pt">)</td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxAssetsNet_iTI_mtDTALNzVZW_zwBAulYzv0W2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Net deferred tax assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">-</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> The Company provides for a valuation allowance when it is more likely than not that it will not realize a portion of the deferred tax assets. The Company has established a valuation allowance against the net deferred tax asset due to the uncertainty that enough taxable income will be generated in those taxing jurisdictions to utilize the assets. Therefore, the Company has not reflected any benefit of such deferred tax assets in the accompanying financial statements. The Company’s net deferred tax asset and valuation allowance increased by $197,600 for the transition period ended December 31, 2025. At the transition period ended December 31, 2025, the Company had approximately $12,947,483 in federal net operating loss carryforwards, substantially all of which are allowed to be carried forward indefinitely and are to be limited to 80% of the taxable income. Pursuant to Internal Revenue Code Section 382, the future utilization of the Company’s net operating loss carryforwards to offset future taxable income may be subject to an annual limitation as a result of ownership changes that may have occurred previously or that could occur in the future. At the transition period ended December 31, 2025, the Company had no uncertain tax positions, or interest and penalties, that qualify for either recognition or disclosure in the financial statements. The company is subject to U.S. federal, state, and local income tax examinations by tax authorities. The tax returns for the transition period ended December 31, 2025, and fiscal year ended November 30, 2025 have not yet been filed.

0.21

Schedule of Effective Income Tax Rate as A Percentage of Income Before Income Taxes <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20251201__20251231_zqbxZKPLjxI3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Transition Period Ended December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20241201__20251130_zt4UjJaz8uy6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal Year Ended November 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20231201__20241130_zhupm7FG59d2" style="border-bottom: Black 1pt solid">Fiscal Year Ended November 30, 2024 </td> <td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_401_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_maTC_zvLS7EUu1RF8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Federal tax statutory rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">21</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">21</td><td style="width: 1%; text-align: left">%</td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="text-align: right; width: 16%">21</td> <td style="width: 1%">%</td></tr> <tr id="xdx_40D_ecustom--EffectiveIncomeTaxRateReconciliationAtTemporaryDifferencesIncomeTaxRate_pid_dp_uPure_maTC_zPFBTIQ7wD9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Temporary differences</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td> <td> </td> <td> </td> <td style="text-align: right">0</td> <td>%</td></tr> <tr id="xdx_401_ecustom--EffectiveIncomeTaxRateReconciliationAtPermanentDifferencesIncomeTaxRate_pid_dp_uPure_maTC_zv3VUM1g9tM2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Permanent differences</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td> <td> </td> <td> </td> <td style="text-align: right">0</td> <td>%</td></tr> <tr id="xdx_40F_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_uPure_maTC_zLOWfnl4nmPd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-21</td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-21</td><td style="padding-bottom: 1pt; text-align: left">%</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">-21</td> <td style="padding-bottom: 1pt">%</td></tr> <tr id="xdx_406_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_pid_dp_uPure_mtTC_zKy0wUprYcPf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">0</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">0</td><td style="padding-bottom: 2.5pt; text-align: left">%</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right">0</td> <td style="padding-bottom: 2.5pt">%</td></tr> </table>

0.21

0 0 0 0 0 0

-0.21

The Company had deferred income tax assets as of the transition period ended December 31, 2025, and the fiscal year ended November 30, 2024, as follows: Schedule of Components of Deferred Tax Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20251231_zlZbHKF57cT6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Transition Period Ended December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251130_zpAraeIGfFUh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal Year Ended November 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20241130_zq3LCSTSDbRf" style="border-bottom: Black 1pt solid; text-align: center">Fiscal Year Ended November 30, 2024</td> <td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsNetAbstract_iB_zkLun6gNjFzd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred Tax Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td> <td> </td> <td></td> <td style="text-align: right"></td> <td> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_i01I_maDTALNzVZW_zUlNciAEdt33" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 40%; text-align: left">Net operating loss carryforwards</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,719,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,521,400</td><td style="width: 1%; text-align: left"> </td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="text-align: right; width: 16%">1,242,300</td> <td style="width: 1%"> </td></tr> <tr id="xdx_406_ecustom--DeferredTaxAssetsTemporaryDifferencesOperatingLossCarryforwards_i01I_maDTALNzVZW_z8fwT1vEnC2h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Temporary differences</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> <tr id="xdx_401_ecustom--DeferredTaxAssetsPermanentDifferencesOperatingLossCarryforwards_i01I_maDTALNzVZW_zzCKZmHBksz4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Permanent differences</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTALNzVZW_zuAlJ410Ghvj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,719,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,521,400</td><td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(1,242,300</td> <td style="padding-bottom: 1pt">)</td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxAssetsNet_iTI_mtDTALNzVZW_zwBAulYzv0W2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Net deferred tax assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">-</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>

2719000

2521400

1242300

2719000

2521400

1242300

197600

12947483

Note 6 — Related Party Transactions Under the terms of a consulting agreement with the Company’s Executive Chairman and CFO, the Company is obligated to compensate him $<span id="xdx_90C_ecustom--PaymentsForCompensateMonth_c20251201__20251231__srt--TitleOfIndividualAxis__srt--ChiefFinancialOfficerMember__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember_z0l1UwFOqTp2" title="Payments for compensate month">43,667 per month, consisting of $<span id="xdx_906_eus-gaap--PaymentsForCommissions_c20251201__20251231__srt--TitleOfIndividualAxis__srt--ChiefFinancialOfficerMember__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember_zjp6Sqh3TBJd">41,667 in consulting fees and a $<span id="xdx_90B_eus-gaap--PaymentsForLoans_c20251201__20251231__srt--TitleOfIndividualAxis__srt--ChiefFinancialOfficerMember__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember_zDeYmfu0ym3b">2,000 monthly allowance. During the transition period ended December 31, 2025, the Company incurred $43,667 in expenses related to the consulting agreement. During the transition period ended December 31, 2025, the Company paid $<span id="xdx_90D_eus-gaap--RepaymentsOfDebt_c20251201__20251231__srt--TitleOfIndividualAxis__srt--ChiefFinancialOfficerMember__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember_zwbjZnZbDAla">43,667. At the transition period ended December 31, 2025, $<span id="xdx_906_eus-gaap--DebtInstrumentIncreaseDecreaseForPeriodNet_c20251201__20251231__srt--TitleOfIndividualAxis__srt--ChiefFinancialOfficerMember__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember_zEcqbE2umwC">505,499 remained unpaid under the agreement. On November 28, 2025, the Board of Directors authorized the accrual of interest at <span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20251128__srt--TitleOfIndividualAxis__srt--ChiefFinancialOfficerMember__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember_z0BrRFZMJZJ2">8% for any unpaid consultant fees beginning with August 2024. The total interest accrued for this consulting agreement accrued in the transition period ended December 31, 2025 was $<span id="xdx_902_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20251201__20251231__srt--TitleOfIndividualAxis__srt--ChiefFinancialOfficerMember__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember_zJSA8QvxRVnf">3,395. At the fiscal year ended November 30, 2025, the balance due for unpaid consultant fees was $505,499 and accrued interest payable was $45,480. The Company has a note payable agreement with the Executive Chairman, further detailed in Note 8. Under the terms of a consulting agreement with the Company’s President and Chief Executive Officer, the Company is obligated to compensate him $<span id="xdx_906_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20251201__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--ConsultingAgreementMember_zZ1iWjaPMSFc" title="Compensation amount">43,667 per month, consisting of $<span id="xdx_90A_eus-gaap--PaymentsForCommissions_c20251201__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--ConsultingAgreementMember_zhnp6G1dUiPd" title="Consultant fees">41,667 in consulting fees and a $<span id="xdx_900_ecustom--MonthlyAllowance_c20251201__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--ConsultingAgreementMember_zmOwhSQI4rFe" title="Monthly allowance">2,000 monthly allowance. This agreement replaced a former agreement wherein the consultant agreed to serve as Vice President-Operations for $<span id="xdx_908_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20251201__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--FormerAgreementMember_zoApXLgwHRHj" title="Compensation amount">22,333 per month, consisting of $<span id="xdx_90D_eus-gaap--PaymentsForCommissions_pp2d_c20251201__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--FormerAgreementMember_zS63aErV0CO6" title="Consultant fees">20,833 in consulting fees and a $<span id="xdx_901_ecustom--MonthlyAllowance_c20251201__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--FormerAgreementMember_zvdgiRGzbLe8" title="Monthly allowance">1,500 monthly allowance. During the transition period ended December 31, 2025, the Company incurred $<span id="xdx_903_eus-gaap--PaymentsForFees_c20251201__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--ConsultingAgreementMember_zu1GQqHyi504" title="Incurred expenses">56,167 in expenses related to the consulting agreement. During the transition period ended December 31, 2025, the Company paid $<span id="xdx_90E_eus-gaap--RepaymentsOfDebt_c20251201__20251231__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember_zgCIYtX6Tdv5" title="Repaid">43,668. At the transition period ended December 31, 2025, $<span id="xdx_906_ecustom--UnpaidCompensation_c20251201__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--ConsultingAgreementMember_zZRi9UUrfO3g" title="Unpaid compensation">132,001 remained unpaid under the agreement. On November 28, 2025, the Board of Directors amended the terms of the consulting agreement to a monthly consulting fee of $<span id="xdx_905_eus-gaap--PaymentsForCommissions_c20251128__20251128__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember_zvtcAGKaCB18" title="Consultant fees">54,167 and a $<span id="xdx_90E_ecustom--MonthlyAllowance_c20251128__20251128__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember_znLKuQ6i9Qtf" title="Monthly allowance">2,000 monthly allowance effective December 1, 2025. On November 28, 2025, the Board of Directors authorized the accrual of interest at <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20251128__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember_zXJt48UDjHkk" title="Accrual interest percentage">8% for any unpaid consultant fees beginning with August 31, 2024. The total interest accrued for this consulting agreement in the transition period ended December 31, 2025 was $823. At the end of the transition period ended December 31, 2025, the total interest accrued was $19,053. At the fiscal year ended November 30, 2025, the balance due for unpaid consultant fees was $119,501 and accrued interest payable was $18,230. Under the terms of agreements with the Company’s directors, the Company is obligated to compensate each of them $<span id="xdx_90E_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20251201__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--DirectorMember__us-gaap--RelatedPartyTransactionAxis__custom--NotePayableAgreementMember_z35NCg8I7tld" title="Compensation amount">10,000 per month. During the transition period ended December 31, 2025, the Company incurred $<span id="xdx_90C_eus-gaap--InterestExpense_c20251201__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--DirectorMember__us-gaap--RelatedPartyTransactionAxis__custom--NotePayableAgreementMember_zXvFz9G79If" title="Interest expense">30,000 in expenses related to director agreements. During the transition period ended December 31, 2025, the Company paid $<span id="xdx_905_eus-gaap--RepaymentsOfDebt_c20251201__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--DirectorMember__us-gaap--RelatedPartyTransactionAxis__custom--NotePayableAgreementMember_ziugY7AqHmC4" title="Repayment of debt">0. At the transition period ended December 31, 2025, $<span id="xdx_900_ecustom--RemainedUnpaidAmount_c20251201__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--DirectorMember__us-gaap--RelatedPartyTransactionAxis__custom--NotePayableAgreementMember_zGBThjLfBMh5" title="Remained unpaid amount">460,000 remained unpaid to all directors. As of December 31, 2025, the Company has an account payable to a vendor, who is a more than <span id="xdx_90E_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--VendorMember__srt--RangeAxis__srt--MinimumMember_zKTZy1RXaFV" title="Beneficial owner percentage">5% beneficial owner, in an amount of $350,000. The Company also have an account payable to a vendor, which is controlled by the Executive Chairman, in an amount of $<span id="xdx_90C_eus-gaap--AccountsPayableCurrent_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--VendorMember__srt--TitleOfIndividualAxis__custom--ExecutiveChairmanMember_zMMYZm9bIb3g" title="Account payable">350,000.

43667

41667

2000

43667

505499

0.08

3395

505499

45480

43667

41667

2000

22333

20833

1500

56167

43668

132001

54167

2000

0.08

823

19053

119501

18230

10000

30000

460000

0.05

350000

Note 7 — Unissued Share Liability During the fiscal year ended November 30, 2025, the Company received $<span id="xdx_908_ecustom--ProceedsFromUnissuedStockLiability_c20241201__20251130__us-gaap--StatementClassOfStockAxis__custom--SeriesBConvertiblePreferredStockMember_z5awEJOQ6DS" title="Issuance of preferred shares">4,137,500 for the issuance of shares of Series B Convertible Preferred Shares. Since the terms of this issuance of the Series B Convertible Preferred Shares have not been determined, the value of the cash is recorded as a liability. At the transition period ended December 31, 2025, the preferred shares are unissued. 4137500

Note 8 — Debt Convertible Note Payable On November 24, 2023, the Company entered into a 10 % convertible note payable agreement with proceeds totaling $250,000, net of an original issuance discount of $20,000. The note, which matures on November 24, 2024, is convertible by the holder at $0.50 per share of common stock for the first six months, then is convertible by the holder at 66% of the lowest traded price of the Company’s common stock for the ten days prior to conversion. The note contains certain default provisions which may increase the balance of the note by up to 150%. On November 22, 2024, the Company entered into an extension of this note payable from November 24, 2024 to May 24, 2025. On May 23, 2025, the Company entered into an extension of this note payable from May 24, 2025 to December 31, 2025. On March 23, 2026, the Company entered into an extension of this note payable from December 31, 2025 to September 30, 2026. During the transition period ended December 31, 2025, the note holder converted $<span id="xdx_905_eus-gaap--DebtInstrumentRepaidPrincipal_c20251201__20251231__us-gaap--TypeOfArrangementAxis__custom--ConvertibleNotePayableAgreementMember_z98rLwK5q7o4" title="Principal converted into shares">40,000 principal and $<span id="xdx_90D_ecustom--DebtInterestConvertedIntoShares_c20251201__20251231__us-gaap--TypeOfArrangementAxis__custom--ConvertibleNotePayableAgreementMember_zH6c3cUEyf49" title="Principal converted into shares">8,241 accrued interest into <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20251201__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleNotePayableAgreementMember_zfaivAxePTc6" title="Common stock issued for convertible debt">1,042,090 shares of common stock. During the transition period ending December 31, 2025, the Company accrued $2,150 interest expense. At the end of the transition period ending December 31, 2025, the accrued interest payable due on this loan is $47,910. Notes Payable During the fiscal year ended November 30, 2023, the Company entered into a loan agreement with the Company’s Executive Chairman. The loan, which bears interest at <span id="xdx_901_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20231130__srt--TitleOfIndividualAxis__custom--ExecutiveChairmanMember_zvEc8ULmO2ch" title="Debt instrument, interest rate">7%, is due on demand. During the fiscal years ended November 30, 2025 the Executive Chairman loaned the Company $0. During the fiscal year ended November 30, 2025, the Company repaid $36,050 to the Executive Chairman. At the transition period ended December 31, 2025, the amount due to the Executive Chairman was $0. During the transition period ended December 31, 2025, the Company paid the accrued interest of $21,190. At the transition period ended December 31, 2025, accrued interest payable due to the loans from the Executive Chairman totaled $0. During the fiscal year ended November 30,, 2024, the Company entered into a Promissory Note with the former President and CEO who resigned on August 23, 2024 for the amount of $<span id="xdx_90E_eus-gaap--PaymentForAdministrativeFees_c20231201__20241130__srt--TitleOfIndividualAxis__custom--ChiefExecutiveOfficerFormerMember_zGDAcSSTtEw1" title="Payment of accumulated unpaid consultant fees">302,960 for payment of accumulated unpaid consultant fees. The note, which bears interest at <span id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20241130__srt--TitleOfIndividualAxis__custom--ChiefExecutiveOfficerFormerMember_zvifmakvrsNk" title="Debt instrument, interest rate">8%, is due and payable by October 30, 2025. During the fiscal year ended November 30, 2025, the note and accrued interest were repaid. Therefore, at the end of the transition period ended December 31, 2025, the balance due on the note and accrued interest were both $0.

0.10

250000

20000

2024-11-24

0.50

0.66

The note contains certain default provisions which may increase the balance of the note by up to 150%. On November 22, 2024, the Company entered into an extension of this note payable from November 24, 2024 to May 24, 2025. On May 23, 2025, the Company entered into an extension of this note payable from May 24, 2025 to December 31, 2025. On March 23, 2026, the Company entered into an extension of this note payable from December 31, 2025 to September 30, 2026.

40000

8241

1042090

2150

47910

0.07

36050

21190

302960

0.08

2025-10-30

Note 9 — Derivative Valuation During the year ended December 31, 2024, the Company issued a convertible note (see Footnote 8). The conversion terms of the convertible note are based on certain factors, such as the future price of the Company’s common stock. The number of shares of common stock issuable upon conversion of the promissory note is indeterminate. Due to the exercise terms of the conversion feature becoming available on November 28, 2025, the conversion features in the note met the definition of a derivative and required bifurcation and liability classification at fair value. At the end of the fiscal year ended November 30, 2025, the derivative liability was $381,439. At the end of the transition period ended December 31, 2025, there was an increase in the derivative liability of $126,294 consisting of $57,259 in settlements and a change in the fair value of the derivative of $183,553. The Company estimates the fair value of convertible note using the Monte Carlo simulation. During the transition period ended December 31, 2025, the Company had the following activity in the derivative liability account: Schedule of Activity in the Derivative Liability Account <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%">Derivative liability at November 30, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--DerivativeLiabilities_iS_c20251201__20251231_zHc5inNSbkdj" style="width: 18%; text-align: right" title="Derivative liability, balance">381,439</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Settlements</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--DerivativeFairValueOfDerivativeNetChangeDueToSettlements_c20251201__20251231_zLdFLLfFY10h" style="text-align: right" title="Fair value of derivative liability, change due to settlements">(57,259</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">(Gain) loss on change in fair value</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--DerivativeGainLossOnDerivativeNet_iN_di_c20251201__20251231_zOMRoOSMqihl" style="border-bottom: Black 1pt solid; text-align: right" title="Change in fair value">183,553</td><td style="padding-bottom: 1pt; text-align: left"></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Derivative liability at December 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--DerivativeLiabilities_iE_c20251201__20251231_zSn8X1rKq7qi" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability, balance">507,733</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_89D_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zobMEvBrkCKd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">A summary of quantitative information with respect to valuation methodology and significant unobservable income used for the Company’s derivative liability that are categorized within Level 3 of fair value hierarchy for the transition period ended December 31, 2025 is as follows: Schedule of Valuation Methodology and Significant Unobservable Income Used for the Company’s Derivative Liability <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: left">Stock price at valuation date</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">.08</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk free interest rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.59</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Stock volatility factor</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">180,72</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Contractual terms (in years)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20251231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_z0kGr4c0cGE6" title="Derivative liability measurement">0.75</td><td style="text-align: left"> </td></tr> </table>

381439

126294 -57259

-183553

During the transition period ended December 31, 2025, the Company had the following activity in the derivative liability account: Schedule of Activity in the Derivative Liability Account <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%">Derivative liability at November 30, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--DerivativeLiabilities_iS_c20251201__20251231_zHc5inNSbkdj" style="width: 18%; text-align: right" title="Derivative liability, balance">381,439</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Settlements</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--DerivativeFairValueOfDerivativeNetChangeDueToSettlements_c20251201__20251231_zLdFLLfFY10h" style="text-align: right" title="Fair value of derivative liability, change due to settlements">(57,259</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">(Gain) loss on change in fair value</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--DerivativeGainLossOnDerivativeNet_iN_di_c20251201__20251231_zOMRoOSMqihl" style="border-bottom: Black 1pt solid; text-align: right" title="Change in fair value">183,553</td><td style="padding-bottom: 1pt; text-align: left"></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Derivative liability at December 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--DerivativeLiabilities_iE_c20251201__20251231_zSn8X1rKq7qi" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability, balance">507,733</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

381439

-57259

-183553

507733

<p id="xdx_89D_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zobMEvBrkCKd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">A summary of quantitative information with respect to valuation methodology and significant unobservable income used for the Company’s derivative liability that are categorized within Level 3 of fair value hierarchy for the transition period ended December 31, 2025 is as follows: Schedule of Valuation Methodology and Significant Unobservable Income Used for the Company’s Derivative Liability <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: left">Stock price at valuation date</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">.08</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk free interest rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.59</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Stock volatility factor</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">180,72</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Contractual terms (in years)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--DerivativeLiabilityMeasurementInput_iI_uPure_c20251231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_z0kGr4c0cGE6" title="Derivative liability measurement">0.75</td><td style="text-align: left"> </td></tr> </table>

0.08

3.59

180.72

0.75

Note 10 — Stockholders’ Equity (Deficit) During the fiscal year ended November 30, 2022, and through May 15, 2023, the Company was authorized to issue 75,000,000 shares of common stock with a par value of $0.001. On May 16, 2023, the Company filed an amendment to the Articles of Incorporation with the State of Nevada to increase the total number of shares authorized to 1,000,100,000, consisting of 1,000,000,000 shares of common stock with a par value of $0.001 and 100,000 shares of Series A Super-Voting Preferred stock with a par value of $0.001. The Series A Super-Voting Preferred stock vote on the basis of 10,000 votes per share. The common stock vote on the basis of 1 vote per share. Shares Issued for Cash During the transition period ended December 31, 2025, the Company issued 2,333,855 shares of common stock for cash received of $257,155. Shares Issued for Services During the fiscal year ended November 30, 2024, the Company issued <span id="xdx_90D_ecustom--StockIssuedDuringPeriodSharesIssuedForFutureService_c20241201__20251130__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zBInBMXtRBI6" title="Number of shares issued for future services">10,000,000 shares of common stock issued for future services valued at $<span id="xdx_905_ecustom--StockIssuedDuringPeriodValueIssuedForFutureService_c20241201__20251130__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zuD63gslziwj" title="Number of shares issued for future services, value">1,000,000. These shares were recorded as deferred stock-based compensation and the value of the shares is being amortized over three years. The value of the deferred stock-based compensation is an offset to additional paid-in capital. During the transition period ended December 31, 2025, the Company recorded $27,778 as consulting services and deducted that amount from deferred stock-based compensation. At the transition period ended December 31, 2025, the deferred stock-based compensation balance was $805,556. Shares to be Issued During the transition period ended December 31, 2025, the Company received $<span id="xdx_903_ecustom--ProceedsFromCommonStockIssuable_c20251201__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zhOH6xB0WKR2" title="Proceeds from common stock issuable, value">409,778 for <span id="xdx_90D_ecustom--ProceedsFromCommonStockIssuableShares_c20251201__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z1YO8kxgcU6f" title="Proceeds from common stock issuable, shares">4,837,056 shares of common stock to be issued. At the transition period ended December 31, 2025, the value of these shares was recorded in additional paid in capital These shares were all issued during the subsequent period and are part of the shares issued for cash in the subsequent events footnote. Subscription Receivable As of the end of the transition period of December 31, 2025, the Company had $53,785 recorded as subscription receivable for shares issued for which funds have not yet been received. This is accounted as an offset to additional paid-in capital. Convertible Note Payable Conversion During the transition period ended December 31, 2025, the convertible note holder (see Footnote 8) converted $40,000 principal and $8,241 accrued interest into <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20251201__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteHolderMember_zUDbi2iBYWI9" title="Common stock issued for convertible debt">1,042,090 shares of common stock.

75000000

0.001

1000100000

1000000000

0.001

100000

0.001

10,000

2333855

257155

10000000 1000000

27778

805556

409778 4837056

53785

40000

8241

1042090

Note 11 — Subsequent Events The Company has evaluated all transactions through the date the financial statements were issued for subsequent event disclosure or adjustment considerations. Subsequent to the transition period ended December 31, 2025, the Company issued 8,300,037 shares of common stock for cash received totaling $491,991. Subsequent to the transition period ended December 31, 2025, the Company received cash of $<span id="xdx_908_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20260101__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zmMPKaX2YVs2" title="Received from purchase of shares">548,038 for the issuance of <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260101__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zW1uuAaBHM2h" title="Purchase of shares">26,188,330 shares of common stock. These shares have not been issued. Subsequent to the transition period ended December 31, 2025, the Company cancelled <span id="xdx_905_eus-gaap--StockRepurchasedAndRetiredDuringPeriodShares_c20260101__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zEqrQmKHc1U4" title="Shares cancelled, shares">15,556 shares of common stock previously issued valued at $<span id="xdx_909_eus-gaap--StockRepurchasedAndRetiredDuringPeriodValue_c20260101__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zEq7lydYgHo5" title="Shares cancelled, value">3,000. Subsequent to the transition period ended December 31, 2025, the Company issued <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20260101__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z31egN7xZSsf" title=" Shares issued for services">20,000,000 shares of common stock at value of $.0001 per share to two consultants per consulting agreements. Subsequent to the transition period ended December 31, 2025, the Company issued <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20260101__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__srt--ProductOrServiceAxis__custom--AdvisoryServicesMember_zbU1f1MaqH8e" title=" Shares issued for services">2,500,000 shares of common stock for advisory services. Subsequent to the transition period ended December 31, 2025, the convertible note holder (See Footnote 8) converted $<span id="xdx_90C_eus-gaap--DebtInstrumentRepaidPrincipal_c20260101__20260331__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteHolderMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zpT1WxgDvNaa" title="Principal converted into shares">10,000 principal and $<span id="xdx_90D_ecustom--DebtInterestConvertedIntoShares_c20260101__20260331__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteHolderMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zMBQa0u26uG7" title="Principal converted into shares">2,318 accrued interest into <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20260101__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteHolderMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zk9DQ8jZFLPb" title="Common stock issued for convertible debt">876,213 shares of common stock. Subsequent to the transition period ended December 31, 2025, the Company issued <span id="xdx_90E_ecustom--StockIssuedDuringPeriodSharesSettlementOfLawsuit_c20260101__20260331__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zxhEccT9YYGl" title="Settlement of lawsuit, shares">12,500,000 shares of common stock for settlement of a lawsuit filed in June 2025 at a value of $312,500. The settlement is further detailed in Note 4 above. Subsequent to the transition period ended December 31, 2025, the Company filed an amendment to the Articles of Incorporation with the State of Nevada to increase the total number of shares authorized to issue to <span id="xdx_904_ecustom--CommonAndPreferredStockSharesAuthorized_iI_c20260331__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z5Nd3R0B9L11" title="Common and preferred stock shares authorized">1,010,000,000, consisting of 1,000,000,000 shares of common stock with a par value of $<span id="xdx_901_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20260331__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zx8YHNhgyovc">0.001 and 10,000,000 shares of preferred stock having a par value of $.0.001 per share of which <span id="xdx_909_eus-gaap--PreferredStockSharesAuthorized_iI_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zi9ZiJq72dF8">100,000 shares of preferred stock have already been designated as Series A super-voting preferred stock.

8300037

491991

548038

26188330

15556

3000

20000000

0.0001

2500000

10000

2318

876213

12500000

312500

1010000000

1000000000

0.001

10000000

0.001

100000