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NOTE 1 – ORGANIZATION AND BUSINESS ORBIT INNOVATIONS GROUP INC. (the “Company”) was incorporated under the laws of the State of Wyoming on December 7, 2023. The Company’s fiscal year ends on September 30. The Company provides interior, exterior, landscape, and brand design services.

NOTE 2 – GOING CONCERN The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”) applicable to a going concern, which contemplates the realization of assets and the settlement of liabilities in the ordinary course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. During the six months ended March 31, 2026, the Company continued to rely, in part, on advances from related parties and proceeds from equity issuances to support its operations. In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management’s plan is to obtain such resources through continued financial support from management and shareholders and, as needed, by seeking additional third-party equity and/or debt financing. However, management cannot provide any assurances that the Company will be successful in accomplishing its plans. The accompanying unaudited financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). New Accounting Pronouncements Management continues to evaluate the impact of recently issued but not yet effective accounting pronouncements, and will adopt them as required. No recently issued accounting standards are expected to have a significant impact on the Company’s financial statements. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results may differ from these estimates. Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less at the date of acquisition to be cash equivalents. As of March 31, 2026, the Company’s cash and cash equivalents consist primarily of deposits with financial institutions. Foreign Currency Transactions The Company’s functional currency is the U.S. dollar. Transactions denominated in currencies other than the U.S. dollar are recorded at the exchange rate in effect on the date of the transaction. Monetary assets and liabilities in foreign currencies are remeasured at the end of each reporting period using the prevailing exchange rate. Any resulting foreign exchange gains or losses are included in the statement of operations under “Foreign Exchange Gain/Loss.” When a foreign currency account is settled or closed, any remaining balance due to cumulative exchange rate differences is recognized in the period in which the settlement occurs. Intangible Assets The Company capitalizes costs directly attributable to the acquisition and development of intangible assets. The Company’s website is considered a finite-lived intangible asset and is recorded at its historical cost of $3,000, less accumulated amortization and any impairment losses. As of March 31, 2026, the website’s net carrying value was $2,250, reflecting accumulated amortization of $750. The website is being amortized on a straight-line basis over an estimated useful life of five years. Amortization of Intangible Assets Finite-lived intangible assets are amortized on a straight-line basis over their estimated useful lives. The Company amortizes the website cost over five years, with amortization calculated and recorded monthly. This results in a monthly amortization expense of $50, recognized in the Statement of Operations. The Company periodically reviews the estimated useful lives and amortization methods to ensure they remain appropriate and reflect the assets’ expected consumption of economic benefits. Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification (ASC) 606 – Revenue from Contracts with Customers. Under this standard, revenue is recognized when control of a promised good or service is transferred to the customer in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. The Company evaluates each contract to determine: <table cellpadding="0" style="border-spacing:0;text-align:justify;font:10pt times new roman;width:100%"><tbody><tr style="height:15px"><td style="width:4%;"> </td><td style="width:4%;vertical-align:top;">·</td><td style="vertical-align:top;">The existence of enforceable rights and obligations;</td></tr><tr style="height:15px"><td> </td><td style="vertical-align:top;">·</td><td style="vertical-align:top;">Whether performance obligations are satisfied over time or at a point in time;</td></tr><tr style="height:15px"><td> </td><td style="vertical-align:top;">·</td><td style="vertical-align:top;">The appropriate transaction price;</td></tr><tr style="height:15px"><td> </td><td style="vertical-align:top;">·</td><td style="vertical-align:top;">Allocation of the transaction price to performance obligations; and</td></tr><tr style="height:15px"><td> </td><td style="vertical-align:top;">·</td><td style="vertical-align:top;">The point at which control transfers to the customer.</td></tr></tbody></table> For the six months ended March 31, 2026, the Company recognized revenue from architectural and design services upon completion and customer acceptance of the final deliverables in accordance with the contract terms. Prior to such acceptance, customer payments received under the Architectural and Design Services Contract dated October 10, 2025 were recorded as deferred revenue (contract liability), as the related performance obligations had not yet been satisfied. Upon satisfaction of the performance obligations and transfer of control to the customer, the related deferred revenue was recognized as revenue. Fair Value of Financial Instruments Accounting Standards Codification (“ASC”) 825, “Disclosures about Fair Value of Financial Instruments,” requires the disclosure of fair value information for certain financial instruments. ASC 820, “Fair Value Measurements,” defines fair value, establishes a framework for measuring fair value in accordance with GAAP, and expands disclosures about fair value measurements. Fair value estimates discussed herein are based upon market assumptions and pertinent information available to management as of March 31, 2026. Earnings per Share The Company follows the guidance of ASC 260, “Earnings Per Share,” which governs the calculation, presentation, and disclosure of earnings (loss) per share for entities with publicly traded common stock. Basic earnings (loss) per common share is calculated by dividing net income (loss) by the weighted average number of common shares outstanding during the reporting period. Since the Company has no dilutive securities, diluted earnings (loss) per share is identical to basic earnings (loss) per share. Rounding Policy All amounts in these financial statements are presented in U.S. dollars and rounded to the nearest dollar, unless otherwise indicated.

The accompanying unaudited interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”).

Management continues to evaluate the impact of recently issued but not yet effective accounting pronouncements, and will adopt them as required. No recently issued accounting standards are expected to have a significant impact on the Company’s financial statements.

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results may differ from these estimates.

The Company considers all highly liquid investments with an original maturity of three months or less at the date of acquisition to be cash equivalents. As of March 31, 2026, the Company’s cash and cash equivalents consist primarily of deposits with financial institutions.

The Company’s functional currency is the U.S. dollar. Transactions denominated in currencies other than the U.S. dollar are recorded at the exchange rate in effect on the date of the transaction. Monetary assets and liabilities in foreign currencies are remeasured at the end of each reporting period using the prevailing exchange rate. Any resulting foreign exchange gains or losses are included in the statement of operations under “Foreign Exchange Gain/Loss.” When a foreign currency account is settled or closed, any remaining balance due to cumulative exchange rate differences is recognized in the period in which the settlement occurs.

The Company capitalizes costs directly attributable to the acquisition and development of intangible assets. The Company’s website is considered a finite-lived intangible asset and is recorded at its historical cost of $3,000, less accumulated amortization and any impairment losses. As of March 31, 2026, the website’s net carrying value was $2,250, reflecting accumulated amortization of $750. The website is being amortized on a straight-line basis over an estimated useful life of five years.

3000

2250

750

five years

Finite-lived intangible assets are amortized on a straight-line basis over their estimated useful lives. The Company amortizes the website cost over five years, with amortization calculated and recorded monthly. This results in a monthly amortization expense of $50, recognized in the Statement of Operations. The Company periodically reviews the estimated useful lives and amortization methods to ensure they remain appropriate and reflect the assets’ expected consumption of economic benefits.

The Company recognizes revenue in accordance with Accounting Standards Codification (ASC) 606 – Revenue from Contracts with Customers. Under this standard, revenue is recognized when control of a promised good or service is transferred to the customer in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. The Company evaluates each contract to determine: <table cellpadding="0" style="border-spacing:0;text-align:justify;font:10pt times new roman;width:100%"><tbody><tr style="height:15px"><td style="width:4%;"> </td><td style="width:4%;vertical-align:top;">·</td><td style="vertical-align:top;">The existence of enforceable rights and obligations;</td></tr><tr style="height:15px"><td> </td><td style="vertical-align:top;">·</td><td style="vertical-align:top;">Whether performance obligations are satisfied over time or at a point in time;</td></tr><tr style="height:15px"><td> </td><td style="vertical-align:top;">·</td><td style="vertical-align:top;">The appropriate transaction price;</td></tr><tr style="height:15px"><td> </td><td style="vertical-align:top;">·</td><td style="vertical-align:top;">Allocation of the transaction price to performance obligations; and</td></tr><tr style="height:15px"><td> </td><td style="vertical-align:top;">·</td><td style="vertical-align:top;">The point at which control transfers to the customer.</td></tr></tbody></table> For the six months ended March 31, 2026, the Company recognized revenue from architectural and design services upon completion and customer acceptance of the final deliverables in accordance with the contract terms. Prior to such acceptance, customer payments received under the Architectural and Design Services Contract dated October 10, 2025 were recorded as deferred revenue (contract liability), as the related performance obligations had not yet been satisfied. Upon satisfaction of the performance obligations and transfer of control to the customer, the related deferred revenue was recognized as revenue.

Accounting Standards Codification (“ASC”) 825, “Disclosures about Fair Value of Financial Instruments,” requires the disclosure of fair value information for certain financial instruments. ASC 820, “Fair Value Measurements,” defines fair value, establishes a framework for measuring fair value in accordance with GAAP, and expands disclosures about fair value measurements. Fair value estimates discussed herein are based upon market assumptions and pertinent information available to management as of March 31, 2026.

The Company follows the guidance of ASC 260, “Earnings Per Share,” which governs the calculation, presentation, and disclosure of earnings (loss) per share for entities with publicly traded common stock. Basic earnings (loss) per common share is calculated by dividing net income (loss) by the weighted average number of common shares outstanding during the reporting period. Since the Company has no dilutive securities, diluted earnings (loss) per share is identical to basic earnings (loss) per share.

All amounts in these financial statements are presented in U.S. dollars and rounded to the nearest dollar, unless otherwise indicated.

NOTE 4 – RELATED PARTY TRANSACTIONS Since inception (December 7, 2023) and through March 31, 2026, the Company has relied on advances from its sole officer and director to fund operating and administrative activities. These advances represent payments made by the director on behalf of the Company to cover incorporation costs, professional service fees, and other general expenses. The advances are unsecured, non-interest bearing, and due on demand, and are intended to serve as short-term financing until the Company can generate sufficient operating cash flows, obtain equity financing, or secure external funding. Since inception (December 7, 2023) and through March 31, 2026, the sole officer and director advanced a total of $6,515 to the Company. As of March 31, 2026, the entire balance remained outstanding and is presented as a current liability in the accompanying balance sheet. There is no formal written agreement or continuing commitment from the director or any other related party to provide additional financial support, and no promissory note has been executed in connection with these advances.

6515

NOTE 5 – STOCKHOLDERS’ EQUITY As of March 31, 2026 and September 30, 2025, the Company had 3,197,375 and 3,060,875 shares of common stock issued and outstanding, respectively. During the six months ended March 31, 2026, the Company issued 136,500 shares of common stock for gross proceeds of $5,460. Equity issuance costs of $210 were incurred in connection with the issuance, resulting in net proceeds of $5,250. There were no changes to the Company’s authorized shares, par value, or classes of stock during the period.

3197375

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136500

5460 210

5250

NOTE 6 – INCOME TAXES The Company accounts for income taxes under the asset and liability method in accordance with ASC 740, Income Taxes. Deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting bases and the tax bases of assets and liabilities. For the six months ended March 31, 2026, the Company recorded no provision for income taxes. Although the Company reported pretax income for the period, management determined that no current income tax payable and no net deferred tax asset should be recognized as of March 31, 2026. As of March 31, 2026, the Company did not record a net deferred tax asset, as management determined that it is more-likely-than-not that any deferred tax assets would not be realized; accordingly, a valuation allowance would offset such deferred tax assets. Management will continue to evaluate the Company’s income tax position and the realizability of deferred tax assets in future periods.

NOTE 7 – SUBSEQUENT EVENTS The Company has evaluated subsequent events from March 31, 2026 to the date the financial statements were issued and has determined that there are no items to disclose.