NOTE 15. SUBSEQUENT EVENTS

The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the condensed consolidated financial statements were issued. Based upon this review the Company did not identify any subsequent events that would have required adjustment or disclosure in the condensed consolidated financial statements, other than as described below.

On April 20, 2026, the Company issued 543,477 shares of Common Stock that were issued to Lockbox Holdings (“LCBX”), pursuant to a Software as a Services License Agreement, as payment in shares for services rendered through March 31, 2026. As per the terms of agreement the monthly fee is $20,000 and if paid in stock the company shall use 90% of the five-day VWAP of the last trading of the preceding month. The share issued represents $140,000 of accrued expenses of which $120,000 was included in the balance sheet as of March 31, 2026.