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NOTE 1 – Condensed Financial Statements The accompanying unaudited financial statements of Outdoor Specialty Products, Inc. (the “Company”) were prepared pursuant to the rules and regulations of the United States Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to such rules and regulations. Management of the Company (“Management”) believes that the following disclosures are adequate to make the information presented not misleading. These financial statements should be read in conjunction with the audited financial statements and the notes thereto for the year ended September 30, 2025. These unaudited financial statements reflect all adjustments, consisting only of normal recurring adjustments that, in the opinion of Management, are necessary to present fairly the financial position and results of operations of the Company for the periods presented. Operating results for the six months ended March 31, 2026, are not necessarily indicative of the results that may be expected for the year ending September 30, 2026.

NOTE 2 – Going Concern The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As shown in the accompanying financial statements, the Company did not generate sufficient revenue to generate net income, has a negative working capital, and has a limited operating history. These factors, among others, may indicate that there is substantial doubt that the Company will be able to continue as a going concern for a reasonable period of time. The financial statements do not include any adjustments relating to the recoverability and classification of assets and liabilities that might be necessary should the Company be unable to continue as a going concern. The Company’s continuation as a going concern is dependent upon its ability to generate sufficient cash flow to meet its obligations on a timely basis and ultimately to attain profitability. The Company intends to seek additional funding through additional stockholder loans and debt or equity offerings to fund its business plan. There is no assurance that the Company will be successful in raising additional funds.

NOTE 3 – Line of Credit – Related Party On January 4, 2021, we entered into a revolving promissory note agreement with our president and principal stockholder. During the six months ending March 31, 2026, the Company amended the revolving promissory note agreement to extend the maturity date to December 31, 2026 and increase the maximum principal indebtedness to $200,600. The revolving promissory note bears interest at the rate of 3.5%. The Company received proceeds under the line of credit of $19,550 and recorded interest expense of $3,134 during the six months ended March 31, 2026, resulting in balances of $185,973 and $166,423, with accrued interest of $16,573 and $13,439, at March 31, 2026 and September 30, 2025, respectively. On December 1, 2021, we entered into a revolving promissory note agreement with another principal stockholder. During the six months ended March 31, 2026, the Company amended the revolving promissory note agreement to extend the maturity date to December 31, 2026 and increase the maximum principal indebtedness to $35,400. The revolving promissory note bears interest at the rate of 3.5% per annum. The Company received proceeds under the line of credit of $4,950 and recorded interest expense of $544 during the six months ended March 31, 2026, resulting in balances of $32,819 and $27,869, with accrued interest of $2,672 and $2,128, at March 31, 2026 and September 30, 2025, respectively.

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NOTE 4 – Inventory The Company’s inventory is broken out by finished goods and raw materials. The following is a summary of inventory: <table style="border-collapse:collapse"><tr style="height:14.35pt"><td style="width:241.9pt" valign="bottom"></td><td style="width:14.5pt" valign="bottom"> </td><td style="width:82.25pt;border-bottom:0.5pt solid #000000" valign="bottom">March 31, 2026 </td><td style="width:14.5pt" valign="top"> </td><td style="width:85.8pt;border-bottom:0.5pt solid #000000" valign="top">September 30, 2025 </td><td style="width:11.8pt" valign="top"> </td></tr> <tr style="height:14.35pt"><td style="background-color:#D3F0FE;width:241.9pt" valign="bottom">Raw Materials </td><td style="background-color:#D3F0FE;width:14.5pt" valign="bottom">$ </td><td style="background-color:#D3F0FE;width:82.25pt;border-top:0.5pt solid #000000" valign="bottom">2,596 </td><td style="background-color:#D3F0FE;width:14.5pt" valign="top">$ </td><td style="background-color:#D3F0FE;width:85.8pt;border-top:0.5pt solid #000000" valign="bottom">2,596 </td><td style="background-color:#D3F0FE;width:11.8pt" valign="top"> </td></tr> <tr style="height:14.35pt"><td style="width:241.9pt" valign="bottom">Finished Goods </td><td style="width:14.5pt" valign="bottom"> </td><td style="width:82.25pt;border-bottom:0.5pt solid #000000" valign="bottom"> 1,016 </td><td style="width:14.5pt" valign="top"> </td><td style="width:85.8pt;border-bottom:0.5pt solid #000000" valign="bottom"> 1,022 </td><td style="width:11.8pt" valign="top"> </td></tr> <tr style="height:11.55pt"><td style="background-color:#D3F0FE;width:241.9pt" valign="bottom"> Total Inventory </td><td style="background-color:#D3F0FE;width:14.5pt" valign="bottom">$ </td><td style="background-color:#D3F0FE;width:82.25pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"> 3,612 </td><td style="background-color:#D3F0FE;width:14.5pt" valign="top">$ </td><td style="background-color:#D3F0FE;width:85.8pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">3,618 </td><td style="background-color:#D3F0FE;width:11.8pt" valign="top"> </td></tr> </table>

<table style="border-collapse:collapse"><tr style="height:14.35pt"><td style="width:241.9pt" valign="bottom"></td><td style="width:14.5pt" valign="bottom"> </td><td style="width:82.25pt;border-bottom:0.5pt solid #000000" valign="bottom">March 31, 2026 </td><td style="width:14.5pt" valign="top"> </td><td style="width:85.8pt;border-bottom:0.5pt solid #000000" valign="top">September 30, 2025 </td><td style="width:11.8pt" valign="top"> </td></tr> <tr style="height:14.35pt"><td style="background-color:#D3F0FE;width:241.9pt" valign="bottom">Raw Materials </td><td style="background-color:#D3F0FE;width:14.5pt" valign="bottom">$ </td><td style="background-color:#D3F0FE;width:82.25pt;border-top:0.5pt solid #000000" valign="bottom">2,596 </td><td style="background-color:#D3F0FE;width:14.5pt" valign="top">$ </td><td style="background-color:#D3F0FE;width:85.8pt;border-top:0.5pt solid #000000" valign="bottom">2,596 </td><td style="background-color:#D3F0FE;width:11.8pt" valign="top"> </td></tr> <tr style="height:14.35pt"><td style="width:241.9pt" valign="bottom">Finished Goods </td><td style="width:14.5pt" valign="bottom"> </td><td style="width:82.25pt;border-bottom:0.5pt solid #000000" valign="bottom"> 1,016 </td><td style="width:14.5pt" valign="top"> </td><td style="width:85.8pt;border-bottom:0.5pt solid #000000" valign="bottom"> 1,022 </td><td style="width:11.8pt" valign="top"> </td></tr> <tr style="height:11.55pt"><td style="background-color:#D3F0FE;width:241.9pt" valign="bottom"> Total Inventory </td><td style="background-color:#D3F0FE;width:14.5pt" valign="bottom">$ </td><td style="background-color:#D3F0FE;width:82.25pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"> 3,612 </td><td style="background-color:#D3F0FE;width:14.5pt" valign="top">$ </td><td style="background-color:#D3F0FE;width:85.8pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">3,618 </td><td style="background-color:#D3F0FE;width:11.8pt" valign="top"> </td></tr> </table>

2596

1016

1022

3612

3618

NOTE 5 – Subsequent Events Effective April 2, 2026, we entered into amended and restated revolving promissory note agreements with our president and another principal stockholder that supersede and replace the previous revolving promissory note agreements described in Note 5. The amended and restated note agreement with our president and principal stockholder provides for a maximum principal indebtedness of $243,100 and the amended and restated note agreement with the other principal stockholder provides for a maximum principal indebtedness of $42,900. The amended and restated note agreements both provide for a maturity date of June 30, 2027, and an interest rate of 3.5%. Subsequent to March 31, 2026 and through the date of these financial statements, the Company received $8,000 in additional advances under the revolving promissory note agreements with its president and the other principal stockholder. The Company has evaluated subsequent events from the balance sheet date through the date of the financial statements were issued and determined that there are no additional events requiring disclosure.