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2024

NOTE 1 – Summary of Significant Accounting Policies Organization SecureTech Innovations, Inc. (“SecureTech” or the “Company”) was incorporated in the State of Wyoming on March 2, 2017, under the name SecureTech, Inc. On December 20, 2017, the Company amended its Articles of Incorporation to change its name to SecureTech Innovations, Inc. The Company has established several wholly owned subsidiaries to support its strategic growth initiatives: <table style="border-collapse: collapse"><tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt">• </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt">On November 19, 2021, and November 25, 2021, the Company formed Piranha Blockchain, Inc., a Wyoming corporation, and Piranha Blockchain, Ltd., an Anguilla-based international business company, respectively (collectively, “Piranha”). </td></tr> <tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td></tr> <tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt">• </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt">On January 27, 2025, the Company incorporated two additional Wyoming-based subsidiaries: Terra Nova Technologies, Inc. and Top Kontrol, LLC. </td></tr> <tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td></tr> <tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt">• </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt">On June 6, 2025, the Company formed AI UltraProd, Inc., also a Wyoming corporation. </td></tr> </table> On June 23, 2025, through its wholly owned subsidiary AI UltraProd, Inc., the Company acquired 100% of Aiultraprod Group Limited, a Hong Kong limited liability company. Aiultraprod Group Limited owns a 90% equity interest in Zhejiang Jizhu Technology Co., Ltd., a limited liability company organized under the laws of the People’s Republic of China (collectively, “AI UltraProd”). SecureTech is a technology-focused company that develops and commercializes advanced solutions across several high-growth sectors, including artificial intelligence, industrial 3D printing and manufacturing, cybersecurity, and digital infrastructure. The Company’s business segments include: <table style="border-collapse: collapse"><tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt">• </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt">AI UltraProd: Specializes in AI-powered industrial 3D manufacturing technologies. </td></tr> <tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td></tr> <tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt">• </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt">Piranha Blockchain: Develops Web3 security protocols, blockchain infrastructure, digital asset reserves and management systems, and cybersecurity solutions </td></tr> <tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td></tr> <tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt">• </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt">Top Kontrol: Offers a patented anti-theft and anti-carjacking system capable of autonomously disabling a vehicle during a carjacking attempt without requiring driver intervention. </td></tr> </table> SecureTech’s mission is to develop and deploy innovative, real-world technologies that solve critical challenges across diverse industries. The Company is focused on advancing security, improving operational efficiency, and strengthening digital resilience through its portfolio of AI, blockchain, and cybersecurity solutions. Unaudited Financial Information The Company's unaudited condensed financial statements have been prepared per accounting principles generally accepted in the United States (“GAAP”) for financial information and the instructions to Form 10-Q and Rule 8-03 of Regulation S-X. Accordingly, they do not include all the information and footnotes required by GAAP for complete financial statements. In the opinion of Management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The balance sheet as of December 31, 2025, has been derived from audited financial statements. Operating results for the three months ended March 31, 2026, are not necessarily indicative of results that may be expected for the year ending December 31, 2026. These condensed financial statements should be read in conjunction with the audited <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/>financial statements for the year ended December 31, 2025, filed with the Company’s Annual Report on Form 10-K with the Securities and Exchange Commission on March 25, 2026. Basis of Presentation The accompanying financial statements have been prepared in accordance with United States Generally Accepted Accounting Principles (“US GAAP”) for financial information and in accordance with the Securities and Exchange Commission’s (“SEC”) Regulation S-X. They reflect all adjustments which are, in the opinion of the Company’s Management, necessary for a fair presentation of the financial position and operating results as of and for the fiscal period ended March 31, 2026. Use of Estimates The accompanying financial statements of the Company have been prepared in accordance with US GAAP. Because a precise determination of many assets and liabilities is dependent upon future events, the preparation of financial statements for a period necessarily involves the use of estimates that have been made using careful judgment. Actual results may vary from these estimates. Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents. As of March 31, 2026 and December 31, 2025, the Company had no cash equivalents. Fair Value of Financial Instruments ASC 820, “Fair Value Measurements,” and ASC 825, “Financial Instruments,” require an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. It establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. It prioritizes the inputs into three levels that may be used to measure fair value: <table style="border-collapse: collapse"><tr><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 59.4pt">Level </td><td style="vertical-align: top; width: 13.5pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 441.9pt">Description </td></tr> <tr><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 59.4pt"> </td><td style="vertical-align: top; width: 13.5pt"> </td><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 441.9pt"> </td></tr> <tr><td style="vertical-align: top; background-color: #BDD6EE; width: 59.4pt">Level 1 </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 441.9pt">Applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. </td></tr> <tr><td style="vertical-align: top; width: 59.4pt">Level 2 </td><td style="vertical-align: top; width: 13.5pt"> </td><td style="vertical-align: top; width: 441.9pt">Applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability, such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. </td></tr> <tr><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; background-color: #BDD6EE; width: 59.4pt">Level 3 </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; background-color: #BDD6EE; width: 13.5pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; background-color: #BDD6EE; width: 441.9pt">Applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. </td></tr> </table> Inventory and Cost of Sales Inventories are stated at the lower of cost or realizable value, using the weighted average cost method. When an impairment indicator suggests that the carrying amounts of inventories might not be recoverable, the Company reviews such carrying amounts and estimates the net realizable value based on the most reliable evidence available at that time. An impairment loss is recorded if the net realizable value is less than the carrying value. Impairment indicators considered for these purposes are, among others, obsolescence, decrease in market prices, damage, and a firm commitment to sell. Deposits Refundable deposits are carried on the Company’s balance sheet at their fair market refundable value under current assets. Derivative Instruments ASC Topic 815, Derivatives and Hedging (“ASC Topic 815”), establishes accounting and reporting standards for derivative instruments and for hedging activities by requiring that all derivatives be recognized in the balance sheet and measured at fair <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/>value. Gains or losses resulting from changes in the fair value of derivatives are recognized in earnings. On the date of conversion or payoff of debt, the Company records the fair value of the conversion shares, removes the fair value of the related derivative liability, removes any discounts, and records a net gain or loss on debt extinguishment. Convertible Debt With Variable Conversion Options The Company has issued a convertible note which contains variable conversion options, whereby the outstanding principal and accrued interest may be converted, by the holder, into shares of the Company’s common stock, par value $0.001 per share, at a fixed discount to the price of the common stock at or around the time of conversion. The Company treats these convertible notes as stock settled debt under ASC 480, “Distinguishing Liabilities from Equity” and measures the fair value of the notes at the time of issuance, which is the result of the share price discount at the time of conversion, and records the put premium as interest expense. Equipment and Depreciation Equipment is recorded at cost and is depreciated using the straight-line method over its estimated useful life in years as follows: <table id="xdx_88A_ecustom--PropertyAndEquipmentDepreciationTableTextBlock_zafKk2cdV8V6" style="border-collapse: collapse" summary="xdx: Disclosure - Property and Equipment and Depreciation (Details)"> <tr> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="background-color: rgb(204,238,255)"><td style="vertical-align: top; width: 382.25pt; padding-left: 5.4pt; padding-right: 5.4pt">Machinery equipment </td><td style="vertical-align: top; width: 61pt; padding-left: 5.4pt; padding-right: 5.4pt"><p id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember__srt--RangeAxis__srt--MinimumMember_zMU0JVKeyuAk" style="font: 10pt Times New Roman; margin: 0; text-align: center">5</td> <td style="vertical-align: top; width: 30pt; padding-left: 5.4pt; padding-right: 5.4pt">-</td> <td style="vertical-align: top; width: 30pt; padding-left: 5.4pt; padding-right: 5.4pt"><p id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember__srt--RangeAxis__srt--MaximumMember_zxHq4DZimqA6" style="font: 10pt Times New Roman; margin: 0; text-align: center">10</td></tr> <tr style="background-color: White"><td style="vertical-align: top; padding-left: 5.4pt; padding-right: 5.4pt">Computer software and equipment </td><td style="vertical-align: top; padding-left: 5.4pt; padding-right: 5.4pt"><p id="xdx_983_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember__srt--RangeAxis__srt--MinimumMember_zEyFg6B9X6Hl" style="font: 10pt Times New Roman; margin: 0; text-align: center">2</td> <td style="vertical-align: top; padding-left: 5.4pt; padding-right: 5.4pt">-</td> <td style="vertical-align: top; padding-left: 5.4pt; padding-right: 5.4pt"><p id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember__srt--RangeAxis__srt--MaximumMember_zNzr8Rb1Vkad" style="font: 10pt Times New Roman; margin: 0; text-align: center">15</td></tr> <tr style="background-color: rgb(204,238,255)"><td style="vertical-align: top; padding-left: 5.4pt; padding-right: 5.4pt">Furniture, fixtures, and equipment </td><td style="vertical-align: top; padding-left: 5.4pt; padding-right: 5.4pt"><p id="xdx_989_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember__srt--RangeAxis__srt--MinimumMember_zaz5NujqA8a6" style="font: 10pt Times New Roman; margin: 0; text-align: center">3</td> <td style="vertical-align: top; padding-left: 5.4pt; padding-right: 5.4pt">-</td> <td style="vertical-align: top; padding-left: 5.4pt; padding-right: 5.4pt"><p id="xdx_985_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember__srt--RangeAxis__srt--MaximumMember_zb7CraUIS4Le" style="font: 10pt Times New Roman; margin: 0; text-align: center">10</td></tr> <tr style="background-color: White"><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; padding-left: 5.4pt; padding-right: 5.4pt">Leasehold improvements </td><td colspan="3" style="border-bottom: #000000 0.5pt solid; vertical-align: top; padding-left: 5.4pt; padding-right: 5.4pt">Life of Lease </td></tr> </table> Repair and maintenance costs are expensed as incurred. Costs associated with improvements that extend the life, increase the capacity, or improve the efficiency of our property and equipment are capitalized and depreciated over the asset's remaining useful life. Gains and losses on the disposition of equipment are reflected in operations. Depreciation is provided using the straight-line method over the assets' estimated useful lives. Depreciation expenses totaled $15,307 and $246 for the three months ended March 31, 2026 and 2025, respectively. Cumulative depreciation for each asset class is as follows: <table cellpadding="0" cellspacing="0" id="xdx_882_eus-gaap--PropertyPlantAndEquipmentTextBlock_zfGke6hPKGad" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Property and Equipment (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_49B_20260331_zhji2be2I3Dl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of March 31, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_49A_20251231_z4NQENVRyL" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December 31, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr id="xdx_407_eus-gaap--MachineryAndEquipmentGross_iI_maPPAENzIIY_maPPAEGz2ng_zE6klNk8sw94" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left; padding-left: 5.4pt">Machinery equipment</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">282,501</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">278,659</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--CapitalizedComputerSoftwareGross_iI_maPPAENzIIY_maPPAEGz2ng_zICBWc4Zz89b" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 5.4pt">Computer, software, and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">99,753</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">90,909</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--FurnitureAndFixturesGross_iI_maPPAENzIIY_maPPAEGz2ng_zfGoL32LINi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Furniture, fixtures, and equipment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">28,691</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">27,916</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentGross_iI_mtPPAEGz2ng_zJht7uzoy076" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-left: 5.4pt">Equipment</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">410,945</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">397,484</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzIIY_zpNaHtXqVcjk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Less: Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(100,562</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(85,255</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENzIIY_ztu62QwiUk51" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">310,383</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">312,229</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Revenue Recognition Effective January 1, 2018, the Company adopted ASC 606 — Revenue from Contracts with Customers. Revenue is recognized when control of promised goods or services 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. Consideration may be received before or after revenue is recognized; amounts received in advance are recorded as contract liabilities. Revenue Recognition; ASC 606 Five-Step Model Under ASC 606, the Company recognizes revenue by applying the following steps: (1) identify the contract with a customer; (2) identify the performance obligations; (3) determine the transaction price; (4) allocate the transaction price to performance obligations; and (5) recognize revenue as, or when, control of each performance obligation is transferred. For services transferred over time, revenue is recognized based on progress toward satisfaction of the performance obligation. For performance obligations satisfied at a point in time, revenue is recognized when control passes to the customer. <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/>Sales of Goods The Company recognizes revenue from the sale of (i) robotic products and related hardware, (ii) derivative products, and (iii) Top Kontrol product line offerings when control of the goods transfers to the customer. For these arrangements, the Company’s performance obligation is satisfied upon completion of delivery and installation of the related hardware and software. Hardware and software products are delivered using the Company’s employees and inventory purchased from third‑party vendors. The Company has concluded that it acts as the principal in these transactions because it controls the goods and services before they are transferred to the customer, is primarily responsible for fulfilling the promise to deliver and install the products, and bears the risk of loss while inventory is in transit. Accordingly, revenue is recognized on a gross basis at a point in time when control transfers to the customer. Robotic products and hardware equipment include systems used in construction, renewable energy, port logistics, and autonomous warehousing. Sales revenue also includes turnkey hardware and equipment solutions for AI computing centers, smart hospitals, smart campuses, smart water management systems, and other intelligent infrastructure applications. Derivative products include specialized 3D printing materials (such as Geo Mix and Geo Add), customized 3D‑printed finished goods, and spare parts and accessories for 3D printing and other robotic systems. Top Kontrol products represent sales from the Company’s legacy Top Kontrol product line. The Company accepts returns only for defective or non‑conforming products due to manufacturing or workmanship issues, typically within 10–30 days of customer receipt. For the three months ended March 31, 2026 and 2025, the Company was not aware of any material claims related to product returns. Warranty provisions as of March 31, 2026 and December 31, 2025 were immaterial. Service Revenue The Company generates service revenue from technical, consulting, and advisory services related to its robotic and hardware product offerings. These services include: (i) installation and commissioning of equipment; (ii) 3D engineering design services for 3D printing applications; (iii) on‑site technical support and professional training; (iv) solution design for AI computing centers; (v) intelligent transformation services for traditional sectors (such as smart hospitals, smart campuses, and smart water systems); and (vi) equipment upgrades, maintenance, and repair services. Service arrangements are typically governed by tender documents or contracts that specify the transaction price, scope of services, and payment terms. Revenue from these services is recognized over time as the services are performed because the customer simultaneously receives and consumes the benefits of the Company’s performance. The primary performance obligation is the ongoing support and maintenance provided throughout the contract term, which is generally satisfied based on the passage of time. Standard payment terms are 30 days from the invoice date. Software support and maintenance services are delivered using the Company’s employees and independent vendors. The Company has determined that it acts as the principal in these arrangements and therefore recognizes revenue on a gross basis. Transaction prices are fixed and agreed upon before services are performed. Contracts do not include provisions for refunds or returns. For the three months ended March 31, 2026, SecureTech was not aware of any material claims related to repair or inspection services. Contracts with Multiple Performance Obligations Certain customer contracts include a combination of equipment, materials, and services (for example, the sale of 3D printing robots bundled with design services, materials, installation, and training). For these arrangements, the Company identifies each distinct performance obligation and allocates the transaction price based on the relative standalone selling prices of each component. Revenue is recognized for each performance obligation when the related goods or services are transferred to the customer. Income Taxes The Company accounts for income taxes pursuant to FASB ASC 740, Income Taxes. Under FASB ASC 740-10-25, deferred tax assets and liabilities are determined based on temporary differences between the bases of certain assets and liabilities for <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/>income tax and financial reporting purposes. The deferred tax assets and liabilities are classified according to the financial statement classification of the assets and liabilities generating the differences. The Company maintains a valuation allowance with respect to deferred tax assets. The Company establishes a valuation allowance based upon the potential likelihood of realizing the deferred tax asset and taking into consideration the Company’s financial position and results of operations for the current period. Future realization of the deferred tax benefit depends on the existence of sufficient taxable income within the carryforward period under the Federal tax laws. Changes in circumstances, such as the Company generating taxable income, could cause a change in judgment about its ability to realize the related deferred tax asset. Any change in the valuation allowance will be included in income in the year of the change in estimate. Principles of Consolidation A subsidiary is an entity in which (i) the Company directly or indirectly controls more than 50% of the voting power, or (ii) the Company has the power to appoint or remove the majority of the members of the board of directors, to cast a majority of votes at board meetings, or to govern the financial and operating policies of the investee pursuant to a statute or under an agreement among the shareholders or equity holders. The accompanying consolidated financial statements include the consolidated financial statements of the Company and its wholly owned subsidiaries. Subsidiaries are entities over which the Company has control. Control is achieved when the Company has power over the investee, is exposed to, or has rights to, variable returns from its involvement with the investee, and has the ability to use its power to affect those returns. Subsidiaries are consolidated from the date on which the Company obtains control. The Company reassesses whether it controls an investee if facts and circumstances indicate changes to one or more of the three elements of control listed above. All inter-company balances and transactions are eliminated upon consolidation. The results of subsidiaries acquired are recorded in the consolidated statements of operations from the effective date of acquisition, as appropriate. The accompanying consolidated financial statements include the accounts of the following majority-owned subsidiaries as of March 31, 2026: <table style="border-collapse: collapse"><tr><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Subsidiary (Entity Name) </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> Jurisdiction </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt">SecureTech Ownership </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt"> Principal Activity </td></tr> <tr><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td></tr> <tr><td style="vertical-align: top; background-color: #BDD6EE; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt">AI UltraProd, Inc. </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Wyoming </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt">100.0% </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt">US holding company for AI 3D printing and additive manufacturing assets </td></tr> <tr><td style="vertical-align: top; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Aiultraprod Group Limited </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Hong Kong </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt">100.0% </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt">IP holding & Asia-Pacific sales hub </td></tr> <tr><td style="vertical-align: top; background-color: #BDD6EE; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Zhejiang Jizhu Technology Company Limited </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt">PRC </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt">90.0% (indirect) </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt">R&D, 3D printing, robotics manufacturing, and materials </td></tr> <tr><td style="vertical-align: top; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Jizhu Technology (Huzhou) Company Limited </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt">PRC </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt">89.3% (indirect) </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt">Scientific research and technical services </td></tr> <tr><td style="vertical-align: top; background-color: #BDD6EE; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Piranha Blockchain, Inc. </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Wyoming </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt">100.0% </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt">Cybersecurity & blockchain platforms </td></tr> <tr><td style="vertical-align: top; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Piranha Blockchain, Ltd. </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Anguilla </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt">100.0% </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt">International digital-asset services </td></tr> <tr><td style="vertical-align: top; background-color: #BDD6EE; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Terra Nova Technologies, Inc. </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Wyoming </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt">100.0% </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt">Top Kontrol brand holding entity </td></tr> <tr><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Top Kontrol, LLC </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Wyoming </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt">100.0% </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt">Anti-theft/anti-carjacking systems </td></tr> </table> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/>Acquisition of AI UltraProd Group of Companies On June 23, 2025, the Company, through its wholly owned subsidiary AI UltraProd, Inc., acquired 100 percent of the equity of Aiultraprod Group Limited, a Hong Kong limited liability company. Aiultraprod Group Limited holds 90 percent of Zhejiang Jizhu Technology Company Limited (“Jizhu PRC”), which in turn holds 80.4 percent of Jizhu Technology (Huzhou) Company Limited (“Jizhu Huzhou”). The transaction was completed entirely through the issuance of equity securities. It was accounted for as a business combination under ASC 805, Business Combinations. In accordance with ASC 810‑10, Consolidation, the Company evaluated its relationships with each entity in the acquired group to determine whether consolidation was required. Control exists when an investor (i) has the power to direct the activities of an entity that most significantly affect its economic performance, (ii) is exposed to or has rights to variable returns from its involvement with the entity, and (iii) has the ability to use its power to affect those returns. The Company determined that it holds, directly or indirectly, a controlling financial interest in each of the acquired entities because it owns more than 50 percent of the voting equity and has the ability to appoint the majority of board members and direct key operating and financial policies. Accordingly, the Company consolidates Aiultraprod Group Limited, Jizhu PRC, and Jizhu Huzhou from the acquisition date forward. The portion of equity interests not attributable, directly or indirectly, to the Company is presented as non‑controlling interests (“NCI”) in the consolidated balance sheets and statements of operations, in accordance with ASC 810‑10‑45. NCI were measured at their proportionate share of the fair value of the acquiree’s identifiable net assets at the acquisition date. The results of operations of the acquired entities are included in the Company’s consolidated statements of operations beginning June 23, 2025. The allocation of the purchase price resulted in recognition of $8,450,439 of goodwill, as described in Note 3, and $1,652,910 of contingent consideration related to a potential issuance of Series A Preferred Stock. Subsequently, on July 14, 2025, Jizhu PRC acquired an additional 8.9% interest in Jizhu Huzhou from a minority shareholder in exchange for a one-time cash payment of 100,000 RMB (~US$14,030). Foreign Currency Translation and Transactions The Company presents its financial information in United States Dollars (“USD”). The functional currency for the Company is USD, while its Hong Kong subsidiary uses Hong Kong Dollars (“HKD”) as its functional currency, and the PRC subsidiaries use RMB. The assessment of each entity’s functional currency is performed according to the requirements of Accounting Standards Codification (“ASC”) Topic 830, Foreign Currency Matters. In the consolidated financial statements, transactions conducted in currencies other than the applicable functional currencies are recorded using exchange rates effective on the transaction dates. At each balance sheet date, monetary assets and liabilities denominated in foreign currencies are translated into the functional currency at the exchange rate prevailing on that date. Resulting exchange gains and losses are included in the consolidated statements of loss and comprehensive income for the period in which they arise. Entities in the PRC use RMB as their functional currency, while those in Hong Kong use HKD. Financial statements are translated into USD with assets and liabilities at period-end rates, revenue and expenses at average rates, and shareholders’ equity at historical rates. Translation adjustments are shown as a separate item in accumulated other comprehensive loss under shareholders’ equity. The following exchange rates are used for translation: <table style="border-collapse: collapse"><tr><td style="vertical-align: top; width: 261pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td colspan="3" style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 229pt; padding-left: 5.4pt; padding-right: 5.4pt">For the three months ended March 31, 2026 </td></tr> <tr><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 261pt; padding-left: 5.4pt; padding-right: 5.4pt"> Currency Exchange </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-top: #000000 0.5pt solid; border-bottom: #000000 0.5pt solid; vertical-align: top; width: 108pt; padding-left: 5.4pt; padding-right: 5.4pt"> Period End </td><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-top: #000000 0.5pt solid; border-bottom: #000000 0.5pt solid; vertical-align: top; width: 107.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> Average Rate </td></tr> <tr><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 261pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 108pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 107.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td></tr> <tr><td style="vertical-align: top; background-color: #BDD6EE; width: 261pt; padding-left: 5.4pt; padding-right: 5.4pt">USD to RMB </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 108pt; padding-left: 5.4pt; padding-right: 5.4pt">6.8980 </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 107.5pt; padding-left: 5.4pt; padding-right: 5.4pt">6.9218 </td></tr> <tr><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 261pt; padding-left: 5.4pt; padding-right: 5.4pt">USD to HKD </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 108pt; padding-left: 5.4pt; padding-right: 5.4pt">7.84 </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 107.5pt; padding-left: 5.4pt; padding-right: 5.4pt">7.8136 </td></tr> </table> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/>Fiscal Year The Company elected December 31st for its fiscal year end. Reclassification Certain prior period amounts have been reclassified to conform to current presentation. Recent Accounting Pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standard Board (“FASB”) or other standard setting bodies and adopted by the Company as of the specified effective date. Unless otherwise discussed, the Company believes that the impact of recently issued standards that are not yet effective will not have a material impact on its financial position or results of operations upon adoption. In October 2023, the FASB issued Accounting Standards Updates (“ASU”) No. 2023-06, Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative, which amends the disclosure or presentation requirements related to various subtopics in the FASB Accounting Standards Codification (the “Codification”). This update will improve disclosure and presentation requirements of a variety of topics and align the requirements in the FASB codification with the SEC’s regulations. The Company is currently evaluating the potential effect of this ASU on its consolidated financial statements, but does not expect the impact to be material. In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures (“ASU 2023-07”), which is intended to improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The disclosures requirements included in ASU 2023-07 are required for all public entities, including those with a single reportable segment. ASU 2023-07 is effective for annual periods beginning after December 15, 2023, on a retrospective basis, and early adoption is permitted. The adoption did not have material impact on the Company’s consolidated financial statement. In March 2024, the FASB issued ASU No. 2024-02, which removes references to the Board’s concepts statements from the FASB Accounting Standards Codification (the “Codification” or ASC). The ASU is part of the Board’s standing project to make “Codification updates for technical corrections such as conforming amendments, clarifications to guidance, simplifications to wording or the structure of guidance, and other minor improvements.” The Company does not believe the adoption of ASU 2024-02 will have a material impact on its consolidated financial statements and disclosures. In December 2023, FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The amendments in this ASU require an entity to disclose specific categories in the rate reconciliation and provide additional information for reconciling items that meet a quantitative threshold, which is greater than five percent of the amount computed by multiplying pretax income by the entity’s applicable statutory rate, on an annual basis. Additionally, the amendments in this ASU require an entity to disclose the amount of income taxes paid (net of refunds received) disaggregated by federal, state, and foreign taxes and the amount of income taxes paid (net of refunds received) disaggregated by individual jurisdictions that are equal to or greater than five percent of total income taxes paid (net of refunds received). Lastly, the amendments in this ASU require an entity to disclose income (or loss) from continuing operations before income tax expense (or benefit) disaggregated between domestic and foreign and income tax expense (or benefit) from continuing operations disaggregated by federal, state, and foreign. This ASU is effective for annual periods beginning after December 15, 2024. Early adoption is permitted. The Company will apply the guidance in ASU 2023-09 for annual periods beginning after December 15, 2024, and will enhance its income tax disclosures in accordance with the requirements. The adoption will be applied prospectively and is not anticipated to have a material impact on the Company’s consolidated financial statements. In November 2024, the FASB issued ASU No. 2024-03, Income Statement-Reporting Comprehensive Income-Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. ASU 2024-03 requires public companies to disclose, in the notes to the financial statements, specific information about certain costs and expenses at each interim and annual reporting period. This includes disclosing amounts related to employee compensation, depreciation, and intangible asset amortization. In addition, public companies will need to provide qualitative description of the amounts remaining in relevant expense captions that are not separately disaggregated quantitatively. ASU 2024-03 is effective for public business entities for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. In January 2025, the FASB issued ASU 2025-01, “Income Statement — Reporting Comprehensive Income — Expense Disaggregation Disclosures (Subtopic 220-40): Clarifying the Effective Date.” ASU 2025-01 amends the effective date of ASU 2024-03 to clarify that all public business entities are required to adopt the guidance in annual reporting periods <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/>beginning after December 15, 2026, and interim periods within annual reporting periods beginning after December 15, 2027. Implementation of ASU 2024-03 may be applied prospectively or retrospectively. Early adoption of ASU 2024-03 is permitted. The Company does not expect the adoption of ASU 2024-03 to have a material impact on its consolidated financial statements. In July 2025, the FASB issued ASU No. 2025-05, Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets. The amendment provides (1) all entities with a practical expedient to assume that current conditions as of the balance sheet date do not change for the remaining life of the assets and (2) entities other than public business entities with an accounting policy election to consider collection activity after the balance sheet date when estimating expected credit losses for current accounts receivable and current contract assets arising from transactions accounted for under Topic 606. This guidance is effective for annual reporting periods beginning after December 15, 2025 and interim reporting periods within those annual reporting periods. Early adoption is permitted. The Company is currently reviewing the provisions of this guidance, has not yet adopted the standard, and does not currently expect adoption of ASU 2025-05 to have a material effect on the consolidated financial statements. Except for the above-mentioned pronouncements, there are no new recently issued accounting standards that will have a material impact on the consolidated balance sheets, statements of operations, and cash flows.

Organization SecureTech Innovations, Inc. (“SecureTech” or the “Company”) was incorporated in the State of Wyoming on March 2, 2017, under the name SecureTech, Inc. On December 20, 2017, the Company amended its Articles of Incorporation to change its name to SecureTech Innovations, Inc. The Company has established several wholly owned subsidiaries to support its strategic growth initiatives: <table style="border-collapse: collapse"><tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt">• </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt">On November 19, 2021, and November 25, 2021, the Company formed Piranha Blockchain, Inc., a Wyoming corporation, and Piranha Blockchain, Ltd., an Anguilla-based international business company, respectively (collectively, “Piranha”). </td></tr> <tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td></tr> <tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt">• </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt">On January 27, 2025, the Company incorporated two additional Wyoming-based subsidiaries: Terra Nova Technologies, Inc. and Top Kontrol, LLC. </td></tr> <tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td></tr> <tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt">• </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt">On June 6, 2025, the Company formed AI UltraProd, Inc., also a Wyoming corporation. </td></tr> </table> On June 23, 2025, through its wholly owned subsidiary AI UltraProd, Inc., the Company acquired 100% of Aiultraprod Group Limited, a Hong Kong limited liability company. Aiultraprod Group Limited owns a 90% equity interest in Zhejiang Jizhu Technology Co., Ltd., a limited liability company organized under the laws of the People’s Republic of China (collectively, “AI UltraProd”). SecureTech is a technology-focused company that develops and commercializes advanced solutions across several high-growth sectors, including artificial intelligence, industrial 3D printing and manufacturing, cybersecurity, and digital infrastructure. The Company’s business segments include: <table style="border-collapse: collapse"><tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt">• </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt">AI UltraProd: Specializes in AI-powered industrial 3D manufacturing technologies. </td></tr> <tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td></tr> <tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt">• </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt">Piranha Blockchain: Develops Web3 security protocols, blockchain infrastructure, digital asset reserves and management systems, and cybersecurity solutions </td></tr> <tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td></tr> <tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt">• </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt">Top Kontrol: Offers a patented anti-theft and anti-carjacking system capable of autonomously disabling a vehicle during a carjacking attempt without requiring driver intervention. </td></tr> </table> SecureTech’s mission is to develop and deploy innovative, real-world technologies that solve critical challenges across diverse industries. The Company is focused on advancing security, improving operational efficiency, and strengthening digital resilience through its portfolio of AI, blockchain, and cybersecurity solutions. Unaudited Financial Information The Company's unaudited condensed financial statements have been prepared per accounting principles generally accepted in the United States (“GAAP”) for financial information and the instructions to Form 10-Q and Rule 8-03 of Regulation S-X. Accordingly, they do not include all the information and footnotes required by GAAP for complete financial statements. In the opinion of Management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The balance sheet as of December 31, 2025, has been derived from audited financial statements. Operating results for the three months ended March 31, 2026, are not necessarily indicative of results that may be expected for the year ending December 31, 2026. These condensed financial statements should be read in conjunction with the audited <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/>financial statements for the year ended December 31, 2025, filed with the Company’s Annual Report on Form 10-K with the Securities and Exchange Commission on March 25, 2026.

Basis of Presentation The accompanying financial statements have been prepared in accordance with United States Generally Accepted Accounting Principles (“US GAAP”) for financial information and in accordance with the Securities and Exchange Commission’s (“SEC”) Regulation S-X. They reflect all adjustments which are, in the opinion of the Company’s Management, necessary for a fair presentation of the financial position and operating results as of and for the fiscal period ended March 31, 2026.

Use of Estimates The accompanying financial statements of the Company have been prepared in accordance with US GAAP. Because a precise determination of many assets and liabilities is dependent upon future events, the preparation of financial statements for a period necessarily involves the use of estimates that have been made using careful judgment. Actual results may vary from these estimates.

Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents. As of March 31, 2026 and December 31, 2025, the Company had no cash equivalents.

Fair Value of Financial Instruments ASC 820, “Fair Value Measurements,” and ASC 825, “Financial Instruments,” require an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. It establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. It prioritizes the inputs into three levels that may be used to measure fair value: <table style="border-collapse: collapse"><tr><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 59.4pt">Level </td><td style="vertical-align: top; width: 13.5pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 441.9pt">Description </td></tr> <tr><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 59.4pt"> </td><td style="vertical-align: top; width: 13.5pt"> </td><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 441.9pt"> </td></tr> <tr><td style="vertical-align: top; background-color: #BDD6EE; width: 59.4pt">Level 1 </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 441.9pt">Applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. </td></tr> <tr><td style="vertical-align: top; width: 59.4pt">Level 2 </td><td style="vertical-align: top; width: 13.5pt"> </td><td style="vertical-align: top; width: 441.9pt">Applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability, such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. </td></tr> <tr><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; background-color: #BDD6EE; width: 59.4pt">Level 3 </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; background-color: #BDD6EE; width: 13.5pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; background-color: #BDD6EE; width: 441.9pt">Applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. </td></tr> </table>

Inventory and Cost of Sales Inventories are stated at the lower of cost or realizable value, using the weighted average cost method. When an impairment indicator suggests that the carrying amounts of inventories might not be recoverable, the Company reviews such carrying amounts and estimates the net realizable value based on the most reliable evidence available at that time. An impairment loss is recorded if the net realizable value is less than the carrying value. Impairment indicators considered for these purposes are, among others, obsolescence, decrease in market prices, damage, and a firm commitment to sell.

Deposits Refundable deposits are carried on the Company’s balance sheet at their fair market refundable value under current assets.

Derivative Instruments ASC Topic 815, Derivatives and Hedging (“ASC Topic 815”), establishes accounting and reporting standards for derivative instruments and for hedging activities by requiring that all derivatives be recognized in the balance sheet and measured at fair <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/>value. Gains or losses resulting from changes in the fair value of derivatives are recognized in earnings. On the date of conversion or payoff of debt, the Company records the fair value of the conversion shares, removes the fair value of the related derivative liability, removes any discounts, and records a net gain or loss on debt extinguishment.

Convertible Debt With Variable Conversion Options The Company has issued a convertible note which contains variable conversion options, whereby the outstanding principal and accrued interest may be converted, by the holder, into shares of the Company’s common stock, par value $0.001 per share, at a fixed discount to the price of the common stock at or around the time of conversion. The Company treats these convertible notes as stock settled debt under ASC 480, “Distinguishing Liabilities from Equity” and measures the fair value of the notes at the time of issuance, which is the result of the share price discount at the time of conversion, and records the put premium as interest expense.

Equipment and Depreciation Equipment is recorded at cost and is depreciated using the straight-line method over its estimated useful life in years as follows: <table id="xdx_88A_ecustom--PropertyAndEquipmentDepreciationTableTextBlock_zafKk2cdV8V6" style="border-collapse: collapse" summary="xdx: Disclosure - Property and Equipment and Depreciation (Details)"> <tr> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="background-color: rgb(204,238,255)"><td style="vertical-align: top; width: 382.25pt; padding-left: 5.4pt; padding-right: 5.4pt">Machinery equipment </td><td style="vertical-align: top; width: 61pt; padding-left: 5.4pt; padding-right: 5.4pt"><p id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember__srt--RangeAxis__srt--MinimumMember_zMU0JVKeyuAk" style="font: 10pt Times New Roman; margin: 0; text-align: center">5</td> <td style="vertical-align: top; width: 30pt; padding-left: 5.4pt; padding-right: 5.4pt">-</td> <td style="vertical-align: top; width: 30pt; padding-left: 5.4pt; padding-right: 5.4pt"><p id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember__srt--RangeAxis__srt--MaximumMember_zxHq4DZimqA6" style="font: 10pt Times New Roman; margin: 0; text-align: center">10</td></tr> <tr style="background-color: White"><td style="vertical-align: top; padding-left: 5.4pt; padding-right: 5.4pt">Computer software and equipment </td><td style="vertical-align: top; padding-left: 5.4pt; padding-right: 5.4pt"><p id="xdx_983_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember__srt--RangeAxis__srt--MinimumMember_zEyFg6B9X6Hl" style="font: 10pt Times New Roman; margin: 0; text-align: center">2</td> <td style="vertical-align: top; padding-left: 5.4pt; padding-right: 5.4pt">-</td> <td style="vertical-align: top; padding-left: 5.4pt; padding-right: 5.4pt"><p id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember__srt--RangeAxis__srt--MaximumMember_zNzr8Rb1Vkad" style="font: 10pt Times New Roman; margin: 0; text-align: center">15</td></tr> <tr style="background-color: rgb(204,238,255)"><td style="vertical-align: top; padding-left: 5.4pt; padding-right: 5.4pt">Furniture, fixtures, and equipment </td><td style="vertical-align: top; padding-left: 5.4pt; padding-right: 5.4pt"><p id="xdx_989_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember__srt--RangeAxis__srt--MinimumMember_zaz5NujqA8a6" style="font: 10pt Times New Roman; margin: 0; text-align: center">3</td> <td style="vertical-align: top; padding-left: 5.4pt; padding-right: 5.4pt">-</td> <td style="vertical-align: top; padding-left: 5.4pt; padding-right: 5.4pt"><p id="xdx_985_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember__srt--RangeAxis__srt--MaximumMember_zb7CraUIS4Le" style="font: 10pt Times New Roman; margin: 0; text-align: center">10</td></tr> <tr style="background-color: White"><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; padding-left: 5.4pt; padding-right: 5.4pt">Leasehold improvements </td><td colspan="3" style="border-bottom: #000000 0.5pt solid; vertical-align: top; padding-left: 5.4pt; padding-right: 5.4pt">Life of Lease </td></tr> </table> Repair and maintenance costs are expensed as incurred. Costs associated with improvements that extend the life, increase the capacity, or improve the efficiency of our property and equipment are capitalized and depreciated over the asset's remaining useful life. Gains and losses on the disposition of equipment are reflected in operations. Depreciation is provided using the straight-line method over the assets' estimated useful lives. Depreciation expenses totaled $15,307 and $246 for the three months ended March 31, 2026 and 2025, respectively. Cumulative depreciation for each asset class is as follows: <table cellpadding="0" cellspacing="0" id="xdx_882_eus-gaap--PropertyPlantAndEquipmentTextBlock_zfGke6hPKGad" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Property and Equipment (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_49B_20260331_zhji2be2I3Dl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of March 31, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_49A_20251231_z4NQENVRyL" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December 31, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr id="xdx_407_eus-gaap--MachineryAndEquipmentGross_iI_maPPAENzIIY_maPPAEGz2ng_zE6klNk8sw94" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left; padding-left: 5.4pt">Machinery equipment</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">282,501</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">278,659</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--CapitalizedComputerSoftwareGross_iI_maPPAENzIIY_maPPAEGz2ng_zICBWc4Zz89b" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 5.4pt">Computer, software, and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">99,753</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">90,909</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--FurnitureAndFixturesGross_iI_maPPAENzIIY_maPPAEGz2ng_zfGoL32LINi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Furniture, fixtures, and equipment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">28,691</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">27,916</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentGross_iI_mtPPAEGz2ng_zJht7uzoy076" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-left: 5.4pt">Equipment</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">410,945</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">397,484</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzIIY_zpNaHtXqVcjk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Less: Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(100,562</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(85,255</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENzIIY_ztu62QwiUk51" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">310,383</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">312,229</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table id="xdx_88A_ecustom--PropertyAndEquipmentDepreciationTableTextBlock_zafKk2cdV8V6" style="border-collapse: collapse" summary="xdx: Disclosure - Property and Equipment and Depreciation (Details)"> <tr> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="background-color: rgb(204,238,255)"><td style="vertical-align: top; width: 382.25pt; padding-left: 5.4pt; padding-right: 5.4pt">Machinery equipment </td><td style="vertical-align: top; width: 61pt; padding-left: 5.4pt; padding-right: 5.4pt"><p id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember__srt--RangeAxis__srt--MinimumMember_zMU0JVKeyuAk" style="font: 10pt Times New Roman; margin: 0; text-align: center">5</td> <td style="vertical-align: top; width: 30pt; padding-left: 5.4pt; padding-right: 5.4pt">-</td> <td style="vertical-align: top; width: 30pt; padding-left: 5.4pt; padding-right: 5.4pt"><p id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember__srt--RangeAxis__srt--MaximumMember_zxHq4DZimqA6" style="font: 10pt Times New Roman; margin: 0; text-align: center">10</td></tr> <tr style="background-color: White"><td style="vertical-align: top; padding-left: 5.4pt; padding-right: 5.4pt">Computer software and equipment </td><td style="vertical-align: top; padding-left: 5.4pt; padding-right: 5.4pt"><p id="xdx_983_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember__srt--RangeAxis__srt--MinimumMember_zEyFg6B9X6Hl" style="font: 10pt Times New Roman; margin: 0; text-align: center">2</td> <td style="vertical-align: top; padding-left: 5.4pt; padding-right: 5.4pt">-</td> <td style="vertical-align: top; padding-left: 5.4pt; padding-right: 5.4pt"><p id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember__srt--RangeAxis__srt--MaximumMember_zNzr8Rb1Vkad" style="font: 10pt Times New Roman; margin: 0; text-align: center">15</td></tr> <tr style="background-color: rgb(204,238,255)"><td style="vertical-align: top; padding-left: 5.4pt; padding-right: 5.4pt">Furniture, fixtures, and equipment </td><td style="vertical-align: top; padding-left: 5.4pt; padding-right: 5.4pt"><p id="xdx_989_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember__srt--RangeAxis__srt--MinimumMember_zaz5NujqA8a6" style="font: 10pt Times New Roman; margin: 0; text-align: center">3</td> <td style="vertical-align: top; padding-left: 5.4pt; padding-right: 5.4pt">-</td> <td style="vertical-align: top; padding-left: 5.4pt; padding-right: 5.4pt"><p id="xdx_985_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember__srt--RangeAxis__srt--MaximumMember_zb7CraUIS4Le" style="font: 10pt Times New Roman; margin: 0; text-align: center">10</td></tr> <tr style="background-color: White"><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; padding-left: 5.4pt; padding-right: 5.4pt">Leasehold improvements </td><td colspan="3" style="border-bottom: #000000 0.5pt solid; vertical-align: top; padding-left: 5.4pt; padding-right: 5.4pt">Life of Lease </td></tr> </table>

P5Y

P10Y

P2Y

P15Y

P3Y

P10Y

15307

246

<table cellpadding="0" cellspacing="0" id="xdx_882_eus-gaap--PropertyPlantAndEquipmentTextBlock_zfGke6hPKGad" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Property and Equipment (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_49B_20260331_zhji2be2I3Dl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of March 31, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_49A_20251231_z4NQENVRyL" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December 31, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr id="xdx_407_eus-gaap--MachineryAndEquipmentGross_iI_maPPAENzIIY_maPPAEGz2ng_zE6klNk8sw94" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left; padding-left: 5.4pt">Machinery equipment</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">282,501</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">278,659</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--CapitalizedComputerSoftwareGross_iI_maPPAENzIIY_maPPAEGz2ng_zICBWc4Zz89b" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 5.4pt">Computer, software, and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">99,753</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">90,909</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--FurnitureAndFixturesGross_iI_maPPAENzIIY_maPPAEGz2ng_zfGoL32LINi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Furniture, fixtures, and equipment</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">28,691</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">27,916</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentGross_iI_mtPPAEGz2ng_zJht7uzoy076" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-left: 5.4pt">Equipment</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">410,945</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">397,484</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzIIY_zpNaHtXqVcjk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Less: Accumulated depreciation</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">(100,562</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">(85,255</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENzIIY_ztu62QwiUk51" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">310,383</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">312,229</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

282501

278659

99753

90909

28691

27916

410945

397484

100562

85255

310383

312229

Revenue Recognition Effective January 1, 2018, the Company adopted ASC 606 — Revenue from Contracts with Customers. Revenue is recognized when control of promised goods or services 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. Consideration may be received before or after revenue is recognized; amounts received in advance are recorded as contract liabilities. Revenue Recognition; ASC 606 Five-Step Model Under ASC 606, the Company recognizes revenue by applying the following steps: (1) identify the contract with a customer; (2) identify the performance obligations; (3) determine the transaction price; (4) allocate the transaction price to performance obligations; and (5) recognize revenue as, or when, control of each performance obligation is transferred. For services transferred over time, revenue is recognized based on progress toward satisfaction of the performance obligation. For performance obligations satisfied at a point in time, revenue is recognized when control passes to the customer. <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/>Sales of Goods The Company recognizes revenue from the sale of (i) robotic products and related hardware, (ii) derivative products, and (iii) Top Kontrol product line offerings when control of the goods transfers to the customer. For these arrangements, the Company’s performance obligation is satisfied upon completion of delivery and installation of the related hardware and software. Hardware and software products are delivered using the Company’s employees and inventory purchased from third‑party vendors. The Company has concluded that it acts as the principal in these transactions because it controls the goods and services before they are transferred to the customer, is primarily responsible for fulfilling the promise to deliver and install the products, and bears the risk of loss while inventory is in transit. Accordingly, revenue is recognized on a gross basis at a point in time when control transfers to the customer. Robotic products and hardware equipment include systems used in construction, renewable energy, port logistics, and autonomous warehousing. Sales revenue also includes turnkey hardware and equipment solutions for AI computing centers, smart hospitals, smart campuses, smart water management systems, and other intelligent infrastructure applications. Derivative products include specialized 3D printing materials (such as Geo Mix and Geo Add), customized 3D‑printed finished goods, and spare parts and accessories for 3D printing and other robotic systems. Top Kontrol products represent sales from the Company’s legacy Top Kontrol product line. The Company accepts returns only for defective or non‑conforming products due to manufacturing or workmanship issues, typically within 10–30 days of customer receipt. For the three months ended March 31, 2026 and 2025, the Company was not aware of any material claims related to product returns. Warranty provisions as of March 31, 2026 and December 31, 2025 were immaterial. Service Revenue The Company generates service revenue from technical, consulting, and advisory services related to its robotic and hardware product offerings. These services include: (i) installation and commissioning of equipment; (ii) 3D engineering design services for 3D printing applications; (iii) on‑site technical support and professional training; (iv) solution design for AI computing centers; (v) intelligent transformation services for traditional sectors (such as smart hospitals, smart campuses, and smart water systems); and (vi) equipment upgrades, maintenance, and repair services. Service arrangements are typically governed by tender documents or contracts that specify the transaction price, scope of services, and payment terms. Revenue from these services is recognized over time as the services are performed because the customer simultaneously receives and consumes the benefits of the Company’s performance. The primary performance obligation is the ongoing support and maintenance provided throughout the contract term, which is generally satisfied based on the passage of time. Standard payment terms are 30 days from the invoice date. Software support and maintenance services are delivered using the Company’s employees and independent vendors. The Company has determined that it acts as the principal in these arrangements and therefore recognizes revenue on a gross basis. Transaction prices are fixed and agreed upon before services are performed. Contracts do not include provisions for refunds or returns. For the three months ended March 31, 2026, SecureTech was not aware of any material claims related to repair or inspection services. Contracts with Multiple Performance Obligations Certain customer contracts include a combination of equipment, materials, and services (for example, the sale of 3D printing robots bundled with design services, materials, installation, and training). For these arrangements, the Company identifies each distinct performance obligation and allocates the transaction price based on the relative standalone selling prices of each component. Revenue is recognized for each performance obligation when the related goods or services are transferred to the customer.

Income Taxes The Company accounts for income taxes pursuant to FASB ASC 740, Income Taxes. Under FASB ASC 740-10-25, deferred tax assets and liabilities are determined based on temporary differences between the bases of certain assets and liabilities for <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/>income tax and financial reporting purposes. The deferred tax assets and liabilities are classified according to the financial statement classification of the assets and liabilities generating the differences. The Company maintains a valuation allowance with respect to deferred tax assets. The Company establishes a valuation allowance based upon the potential likelihood of realizing the deferred tax asset and taking into consideration the Company’s financial position and results of operations for the current period. Future realization of the deferred tax benefit depends on the existence of sufficient taxable income within the carryforward period under the Federal tax laws. Changes in circumstances, such as the Company generating taxable income, could cause a change in judgment about its ability to realize the related deferred tax asset. Any change in the valuation allowance will be included in income in the year of the change in estimate.

Principles of Consolidation A subsidiary is an entity in which (i) the Company directly or indirectly controls more than 50% of the voting power, or (ii) the Company has the power to appoint or remove the majority of the members of the board of directors, to cast a majority of votes at board meetings, or to govern the financial and operating policies of the investee pursuant to a statute or under an agreement among the shareholders or equity holders. The accompanying consolidated financial statements include the consolidated financial statements of the Company and its wholly owned subsidiaries. Subsidiaries are entities over which the Company has control. Control is achieved when the Company has power over the investee, is exposed to, or has rights to, variable returns from its involvement with the investee, and has the ability to use its power to affect those returns. Subsidiaries are consolidated from the date on which the Company obtains control. The Company reassesses whether it controls an investee if facts and circumstances indicate changes to one or more of the three elements of control listed above. All inter-company balances and transactions are eliminated upon consolidation. The results of subsidiaries acquired are recorded in the consolidated statements of operations from the effective date of acquisition, as appropriate. The accompanying consolidated financial statements include the accounts of the following majority-owned subsidiaries as of March 31, 2026: <table style="border-collapse: collapse"><tr><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Subsidiary (Entity Name) </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> Jurisdiction </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt">SecureTech Ownership </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt"> Principal Activity </td></tr> <tr><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td></tr> <tr><td style="vertical-align: top; background-color: #BDD6EE; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt">AI UltraProd, Inc. </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Wyoming </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt">100.0% </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt">US holding company for AI 3D printing and additive manufacturing assets </td></tr> <tr><td style="vertical-align: top; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Aiultraprod Group Limited </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Hong Kong </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt">100.0% </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt">IP holding & Asia-Pacific sales hub </td></tr> <tr><td style="vertical-align: top; background-color: #BDD6EE; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Zhejiang Jizhu Technology Company Limited </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt">PRC </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt">90.0% (indirect) </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt">R&D, 3D printing, robotics manufacturing, and materials </td></tr> <tr><td style="vertical-align: top; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Jizhu Technology (Huzhou) Company Limited </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt">PRC </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt">89.3% (indirect) </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt">Scientific research and technical services </td></tr> <tr><td style="vertical-align: top; background-color: #BDD6EE; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Piranha Blockchain, Inc. </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Wyoming </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt">100.0% </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt">Cybersecurity & blockchain platforms </td></tr> <tr><td style="vertical-align: top; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Piranha Blockchain, Ltd. </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Anguilla </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt">100.0% </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt">International digital-asset services </td></tr> <tr><td style="vertical-align: top; background-color: #BDD6EE; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Terra Nova Technologies, Inc. </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Wyoming </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt">100.0% </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt">Top Kontrol brand holding entity </td></tr> <tr><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Top Kontrol, LLC </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Wyoming </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt">100.0% </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt">Anti-theft/anti-carjacking systems </td></tr> </table> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/>Acquisition of AI UltraProd Group of Companies On June 23, 2025, the Company, through its wholly owned subsidiary AI UltraProd, Inc., acquired 100 percent of the equity of Aiultraprod Group Limited, a Hong Kong limited liability company. Aiultraprod Group Limited holds 90 percent of Zhejiang Jizhu Technology Company Limited (“Jizhu PRC”), which in turn holds 80.4 percent of Jizhu Technology (Huzhou) Company Limited (“Jizhu Huzhou”). The transaction was completed entirely through the issuance of equity securities. It was accounted for as a business combination under ASC 805, Business Combinations. In accordance with ASC 810‑10, Consolidation, the Company evaluated its relationships with each entity in the acquired group to determine whether consolidation was required. Control exists when an investor (i) has the power to direct the activities of an entity that most significantly affect its economic performance, (ii) is exposed to or has rights to variable returns from its involvement with the entity, and (iii) has the ability to use its power to affect those returns. The Company determined that it holds, directly or indirectly, a controlling financial interest in each of the acquired entities because it owns more than 50 percent of the voting equity and has the ability to appoint the majority of board members and direct key operating and financial policies. Accordingly, the Company consolidates Aiultraprod Group Limited, Jizhu PRC, and Jizhu Huzhou from the acquisition date forward. The portion of equity interests not attributable, directly or indirectly, to the Company is presented as non‑controlling interests (“NCI”) in the consolidated balance sheets and statements of operations, in accordance with ASC 810‑10‑45. NCI were measured at their proportionate share of the fair value of the acquiree’s identifiable net assets at the acquisition date. The results of operations of the acquired entities are included in the Company’s consolidated statements of operations beginning June 23, 2025. The allocation of the purchase price resulted in recognition of $8,450,439 of goodwill, as described in Note 3, and $1,652,910 of contingent consideration related to a potential issuance of Series A Preferred Stock. Subsequently, on July 14, 2025, Jizhu PRC acquired an additional 8.9% interest in Jizhu Huzhou from a minority shareholder in exchange for a one-time cash payment of 100,000 RMB (~US$14,030).

Foreign Currency Translation and Transactions The Company presents its financial information in United States Dollars (“USD”). The functional currency for the Company is USD, while its Hong Kong subsidiary uses Hong Kong Dollars (“HKD”) as its functional currency, and the PRC subsidiaries use RMB. The assessment of each entity’s functional currency is performed according to the requirements of Accounting Standards Codification (“ASC”) Topic 830, Foreign Currency Matters. In the consolidated financial statements, transactions conducted in currencies other than the applicable functional currencies are recorded using exchange rates effective on the transaction dates. At each balance sheet date, monetary assets and liabilities denominated in foreign currencies are translated into the functional currency at the exchange rate prevailing on that date. Resulting exchange gains and losses are included in the consolidated statements of loss and comprehensive income for the period in which they arise. Entities in the PRC use RMB as their functional currency, while those in Hong Kong use HKD. Financial statements are translated into USD with assets and liabilities at period-end rates, revenue and expenses at average rates, and shareholders’ equity at historical rates. Translation adjustments are shown as a separate item in accumulated other comprehensive loss under shareholders’ equity. The following exchange rates are used for translation: <table style="border-collapse: collapse"><tr><td style="vertical-align: top; width: 261pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td colspan="3" style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 229pt; padding-left: 5.4pt; padding-right: 5.4pt">For the three months ended March 31, 2026 </td></tr> <tr><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 261pt; padding-left: 5.4pt; padding-right: 5.4pt"> Currency Exchange </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-top: #000000 0.5pt solid; border-bottom: #000000 0.5pt solid; vertical-align: top; width: 108pt; padding-left: 5.4pt; padding-right: 5.4pt"> Period End </td><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-top: #000000 0.5pt solid; border-bottom: #000000 0.5pt solid; vertical-align: top; width: 107.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> Average Rate </td></tr> <tr><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 261pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 108pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 107.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td></tr> <tr><td style="vertical-align: top; background-color: #BDD6EE; width: 261pt; padding-left: 5.4pt; padding-right: 5.4pt">USD to RMB </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 108pt; padding-left: 5.4pt; padding-right: 5.4pt">6.8980 </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 107.5pt; padding-left: 5.4pt; padding-right: 5.4pt">6.9218 </td></tr> <tr><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 261pt; padding-left: 5.4pt; padding-right: 5.4pt">USD to HKD </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 108pt; padding-left: 5.4pt; padding-right: 5.4pt">7.84 </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 107.5pt; padding-left: 5.4pt; padding-right: 5.4pt">7.8136 </td></tr> </table> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/>

Fiscal Year The Company elected December 31st for its fiscal year end.

Reclassification Certain prior period amounts have been reclassified to conform to current presentation.

Recent Accounting Pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standard Board (“FASB”) or other standard setting bodies and adopted by the Company as of the specified effective date. Unless otherwise discussed, the Company believes that the impact of recently issued standards that are not yet effective will not have a material impact on its financial position or results of operations upon adoption. In October 2023, the FASB issued Accounting Standards Updates (“ASU”) No. 2023-06, Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative, which amends the disclosure or presentation requirements related to various subtopics in the FASB Accounting Standards Codification (the “Codification”). This update will improve disclosure and presentation requirements of a variety of topics and align the requirements in the FASB codification with the SEC’s regulations. The Company is currently evaluating the potential effect of this ASU on its consolidated financial statements, but does not expect the impact to be material. In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures (“ASU 2023-07”), which is intended to improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The disclosures requirements included in ASU 2023-07 are required for all public entities, including those with a single reportable segment. ASU 2023-07 is effective for annual periods beginning after December 15, 2023, on a retrospective basis, and early adoption is permitted. The adoption did not have material impact on the Company’s consolidated financial statement. In March 2024, the FASB issued ASU No. 2024-02, which removes references to the Board’s concepts statements from the FASB Accounting Standards Codification (the “Codification” or ASC). The ASU is part of the Board’s standing project to make “Codification updates for technical corrections such as conforming amendments, clarifications to guidance, simplifications to wording or the structure of guidance, and other minor improvements.” The Company does not believe the adoption of ASU 2024-02 will have a material impact on its consolidated financial statements and disclosures. In December 2023, FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The amendments in this ASU require an entity to disclose specific categories in the rate reconciliation and provide additional information for reconciling items that meet a quantitative threshold, which is greater than five percent of the amount computed by multiplying pretax income by the entity’s applicable statutory rate, on an annual basis. Additionally, the amendments in this ASU require an entity to disclose the amount of income taxes paid (net of refunds received) disaggregated by federal, state, and foreign taxes and the amount of income taxes paid (net of refunds received) disaggregated by individual jurisdictions that are equal to or greater than five percent of total income taxes paid (net of refunds received). Lastly, the amendments in this ASU require an entity to disclose income (or loss) from continuing operations before income tax expense (or benefit) disaggregated between domestic and foreign and income tax expense (or benefit) from continuing operations disaggregated by federal, state, and foreign. This ASU is effective for annual periods beginning after December 15, 2024. Early adoption is permitted. The Company will apply the guidance in ASU 2023-09 for annual periods beginning after December 15, 2024, and will enhance its income tax disclosures in accordance with the requirements. The adoption will be applied prospectively and is not anticipated to have a material impact on the Company’s consolidated financial statements. In November 2024, the FASB issued ASU No. 2024-03, Income Statement-Reporting Comprehensive Income-Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. ASU 2024-03 requires public companies to disclose, in the notes to the financial statements, specific information about certain costs and expenses at each interim and annual reporting period. This includes disclosing amounts related to employee compensation, depreciation, and intangible asset amortization. In addition, public companies will need to provide qualitative description of the amounts remaining in relevant expense captions that are not separately disaggregated quantitatively. ASU 2024-03 is effective for public business entities for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. In January 2025, the FASB issued ASU 2025-01, “Income Statement — Reporting Comprehensive Income — Expense Disaggregation Disclosures (Subtopic 220-40): Clarifying the Effective Date.” ASU 2025-01 amends the effective date of ASU 2024-03 to clarify that all public business entities are required to adopt the guidance in annual reporting periods <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/>beginning after December 15, 2026, and interim periods within annual reporting periods beginning after December 15, 2027. Implementation of ASU 2024-03 may be applied prospectively or retrospectively. Early adoption of ASU 2024-03 is permitted. The Company does not expect the adoption of ASU 2024-03 to have a material impact on its consolidated financial statements. In July 2025, the FASB issued ASU No. 2025-05, Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets. The amendment provides (1) all entities with a practical expedient to assume that current conditions as of the balance sheet date do not change for the remaining life of the assets and (2) entities other than public business entities with an accounting policy election to consider collection activity after the balance sheet date when estimating expected credit losses for current accounts receivable and current contract assets arising from transactions accounted for under Topic 606. This guidance is effective for annual reporting periods beginning after December 15, 2025 and interim reporting periods within those annual reporting periods. Early adoption is permitted. The Company is currently reviewing the provisions of this guidance, has not yet adopted the standard, and does not currently expect adoption of ASU 2025-05 to have a material effect on the consolidated financial statements. Except for the above-mentioned pronouncements, there are no new recently issued accounting standards that will have a material impact on the consolidated balance sheets, statements of operations, and cash flows.

NOTE 2 – GOING CONCERN The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. Historically, the Company has experienced negative cash flows from operations. As of December 31, 2025, however, the Company reported net income attributable to shareholders of $112,777 for the fiscal year ended December 31, 2025 with positive gross profit of $1,902,259. Cash and cash equivalents totaled $407,580 as of March 31, 2026, compared to $233,825 in cash and cash equivalents as of December 31, 2025. Despite these improvements, the Company’s ability to continue as a going concern is dependent upon successfully executing its growth strategy, maintaining profitability, and securing additional financing to fund working capital requirements and strategic initiatives. Current liabilities of $6,046,376 exceed cash on hand, and management anticipates the need for bridge financing, longer‑term debt facilities, and/or equity issuances to support operations, planned uplisting to a national exchange, and the spin‑off of Top Kontrol. These factors raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date the financial statements are issued. Management is actively pursuing financing arrangements and implementing cost controls to mitigate these uncertainties. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.

112777

1902259

407580

233825

6046376

NOTE 3 – GOODWILL Goodwill represents the excess of the purchase price over the fair value of net assets acquired in business combinations. As of March 31, 2026, the Company’s goodwill balance was $5,977,783, all of which arose from the acquisition of Aiultraprod Group Limited and its subsidiaries (collectively, “AI UltraProd”) on June 23, 2025. The goodwill is attributable primarily to the expected synergies from integrating AI UltraProd’s proprietary technologies, assembled workforce, and established market presence with the Company’s existing operations. In accordance with ASC 350, goodwill is not amortized but is tested for impairment at least annually, or more frequently if events or changes in circumstances indicate the asset might be impaired. As of March 31, 2026, no impairment indicators were identified. The Company expects to perform its next annual goodwill impairment assessment during the fiscal year ended December 31, 2026.

5977783

NOTE 4 – INVENTORIES, NET Inventory is stated at the lower of cost or realizable value, using the weighted average cost method. When an impairment indicator suggests that the carrying amounts of inventories might not be recoverable, the Company reviews such carrying amounts and estimates the net realizable value based on the most reliable evidence available at that time. An impairment loss is recorded if the net realizable value is less than the carrying value. Impairment indicators considered for these purposes are, among others, obsolescence, decrease in market prices, damage, and a firm commitment to sell. The following table summarizes the Company’s inventories as of March 31, 2026 and December 31, 2025: <table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zxhNjK0QPmoc" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Inventories (Details)"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_495_20260331_zdkMgcwlpX3j" style="border-bottom: Black 1pt solid; text-align: center">As of March 31, 2026</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_499_20251231_zToICJ6Yf1t4" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Inventories:</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></tr> <tr id="xdx_402_eus-gaap--InventoryRawMaterialsAndSupplies_iI_maIGzsL7_zmnKRVSxiq1d" style="vertical-align: bottom; background-color: White"> <td style="width: 56%; text-align: left">Raw materials and work-in-progress</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">164,417</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">984,357</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--InventoryFinishedGoods_iI_maIGzsL7_zcEtijlJ2X5e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Finished goods</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">975,368</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">961,846</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--InventoryGross_iTI_mtIGzsL7_maINzmqH_zvlmtofjFjlj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Gross inventories</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,139,785</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,946,203</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">Inventory valuation reserves</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">— </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">— </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--InventoryNet_iTI_mtINzmqH_zzDY7JZNOyV9" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Inventories, net</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,139,785</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,946,203</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zxhNjK0QPmoc" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Inventories (Details)"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_495_20260331_zdkMgcwlpX3j" style="border-bottom: Black 1pt solid; text-align: center">As of March 31, 2026</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_499_20251231_zToICJ6Yf1t4" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Inventories:</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></tr> <tr id="xdx_402_eus-gaap--InventoryRawMaterialsAndSupplies_iI_maIGzsL7_zmnKRVSxiq1d" style="vertical-align: bottom; background-color: White"> <td style="width: 56%; text-align: left">Raw materials and work-in-progress</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">164,417</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">984,357</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--InventoryFinishedGoods_iI_maIGzsL7_zcEtijlJ2X5e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Finished goods</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">975,368</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">961,846</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--InventoryGross_iTI_mtIGzsL7_maINzmqH_zvlmtofjFjlj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Gross inventories</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,139,785</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,946,203</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">Inventory valuation reserves</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">— </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">— </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--InventoryNet_iTI_mtINzmqH_zzDY7JZNOyV9" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Inventories, net</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,139,785</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,946,203</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

164417

984357

975368

961846

1139785

1946203

1139785

1946203

NOTE 5 – ACCOUNTS RECEIVABLE, NET Accounts receivables, net consist of the following: <table cellpadding="0" cellspacing="0" id="xdx_886_eus-gaap--ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_zEefg6EO2USl" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Disclosure -Accounts Receivable (Details)"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_49E_20260331_zkwAm9dy6Tdf" style="border-bottom: Black 1pt solid; text-align: center">As of March 31, 2026</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_491_20251231_zAFEkIrzjSCi" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr id="xdx_40C_eus-gaap--AccountsReceivableGrossCurrent_iI_zZkhp9SNBY22" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Accounts receivable</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,444,124</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">3,118,317</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Allowance for credit losses</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">— </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">— </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--AccountsReceivableNetCurrent_iI_ziWlfmCowERd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total accounts receivable, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,444,124</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,118,317</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_886_eus-gaap--ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_zEefg6EO2USl" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Disclosure -Accounts Receivable (Details)"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_49E_20260331_zkwAm9dy6Tdf" style="border-bottom: Black 1pt solid; text-align: center">As of March 31, 2026</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_491_20251231_zAFEkIrzjSCi" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr id="xdx_40C_eus-gaap--AccountsReceivableGrossCurrent_iI_zZkhp9SNBY22" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Accounts receivable</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,444,124</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">3,118,317</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Allowance for credit losses</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">— </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">— </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--AccountsReceivableNetCurrent_iI_ziWlfmCowERd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total accounts receivable, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,444,124</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,118,317</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

2444124

3118317

2444124

3118317

NOTE 6 – CONTRACT LIABILITIES The Company’s contract liabilities primarily relate to unsatisfied performance obligations when payment has been received from customers before the Company’s products or services are delivered. Contract liabilities amounted to $145,719 and $164,336 as of March 31, 2026 and December 31, 2025, respectively. Contract liabilities consist of the following: <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font: 10pt Times New Roman"> </td><td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">As of March 31 2026</td><td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">As of December 31, 2025</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; width: 56%"> </td><td style="padding-bottom: 2.5pt; width: 8%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 12%"> </td><td style="padding-bottom: 2.5pt; text-align: left; width: 1%"> </td><td style="padding-bottom: 2.5pt; width: 8%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 12%"> </td><td style="padding-bottom: 2.5pt; text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman; text-align: left; padding-bottom: 2.5pt">Contract liabilities</td><td style="font: 10pt Times New Roman; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman; text-align: right">145,719</td><td style="font: 10pt Times New Roman; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman; text-align: right">164,336</td><td style="font: 10pt Times New Roman; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

145719

164336

NOTE 7 – SHORT-TERM BORROWINGS As of March 31, 2026, the Company’s subsidiary AI UltraProd had one-year loans with a total principal amount of RMB 22,500,000 (equivalent to US$3,261,815) from banks in the PRC, with interest rates ranging from 3.15% to 6.53% per annum. Interest payments are due quarterly. Short-term borrowings are as follows: <table cellpadding="0" cellspacing="0" id="xdx_883_eus-gaap--ScheduleOfDebtTableTextBlock_ztGpoOFF5oL8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Disclosure Short term Borrowings (Details)"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_49C_20260331_zsW0Q2INOLZi" style="border-bottom: Black 1pt solid; text-align: center">As of March 31, 2026</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_49E_20251231_zfQcrJAcAY5g" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left; padding-bottom: 1pt">Unsecured short-term borrowings from PRC banks</td><td style="width: 8%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 12%; text-align: right">3,261,815</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 8%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 12%; text-align: right">2,499,607</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OtherShortTermBorrowings_iI_z3x7mfCg3Dr2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total short-term borrowings, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,261,815</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">2,499,607</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

22500000

3261815

0.0315

0.0653

<table cellpadding="0" cellspacing="0" id="xdx_883_eus-gaap--ScheduleOfDebtTableTextBlock_ztGpoOFF5oL8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Disclosure Short term Borrowings (Details)"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_49C_20260331_zsW0Q2INOLZi" style="border-bottom: Black 1pt solid; text-align: center">As of March 31, 2026</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_49E_20251231_zfQcrJAcAY5g" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left; padding-bottom: 1pt">Unsecured short-term borrowings from PRC banks</td><td style="width: 8%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 12%; text-align: right">3,261,815</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 8%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 12%; text-align: right">2,499,607</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OtherShortTermBorrowings_iI_z3x7mfCg3Dr2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total short-term borrowings, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,261,815</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,499,607</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

3261815

2499607

NOTE 8 – STOCKHOLDERS’ EQUITY Preferred stock The Company has authorized 50,000,000 shares of preferred stock, $0.001 par value. The Company’s Board of Directors is authorized, without further action by the shareholders, to issue shares of preferred stock and to fix the designations, number, rights, preferences, privileges, and restrictions thereof, including dividend rights, conversion rights, voting rights, terms of redemption, liquidation preferences, and sinking fund terms. On May 31, 2023, the Company’s Board of Directors created a new class of preferred stock designated as Series A Preferred Stock, $0.001 par value. The Company may issue up to 250,000 shares of Series A Preferred Stock with the following terms, rights, and privileges: <table style="border-collapse: collapse"><tr><td style="vertical-align: top; width: 144pt; padding-left: 5.4pt; padding-right: 5.4pt">Designation and Amount </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 310pt; padding-left: 5.4pt; padding-right: 5.4pt">This class of preferred stock shall be designated Series A Preferred Stock (“Preferred Stock”), $0.001 par value. The Corporation’s Board of Directors may issue up to two-hundred fifty thousand (250,000) shares of this Preferred Stock. </td></tr> <tr><td style="vertical-align: top; width: 144pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 310pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td></tr> <tr><td style="vertical-align: top; width: 144pt; padding-left: 5.4pt; padding-right: 5.4pt">Rank </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 310pt; padding-left: 5.4pt; padding-right: 5.4pt">The Preferred Stock shall rank superior to the Corporation’s common stock and all other classes, including currently outstanding or future preferred stock designations. </td></tr> <tr><td style="vertical-align: top; width: 144pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 310pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td></tr> <tr><td style="vertical-align: top; width: 144pt; padding-left: 5.4pt; padding-right: 5.4pt">Dividends </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 310pt; padding-left: 5.4pt; padding-right: 5.4pt">The Preferred Stock is eligible for all legal dividends as may be approved by the Corporation’s Board of Directors. If a dividend is declared across multiple classes of stock, the amount of any dividend to be received by holders of the Preferred Stock shall be calculated on a fully diluted, pro-rata basis with the other classes of stock participating in said dividend. </td></tr> <tr><td style="vertical-align: top; width: 144pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 310pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td></tr> <tr><td style="vertical-align: top; width: 144pt; padding-left: 5.4pt; padding-right: 5.4pt">Voting Rights </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 310pt; padding-left: 5.4pt; padding-right: 5.4pt">Holders of the Preferred Stock shall have the right to vote on all matters with holders of common stock (and other eligible classes of preferred stock, if any) by aggregating votes into one (1) voting class of stock. Each share of Preferred Stock shall have ten thousand (10,000) votes for any election or other voting matter placed before the shareholders of the Corporation, regardless if the vote is taken with or without a shareholders’ meeting. Holders of the Preferred Stock may not cumulate their votes in any voting matter. </td></tr> <tr><td style="vertical-align: top; width: 144pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 310pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td></tr> <tr><td style="vertical-align: top; width: 144pt; padding-left: 5.4pt; padding-right: 5.4pt">Redemption by the Company </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 310pt; padding-left: 5.4pt; padding-right: 5.4pt">After a minimum period of one (1) year from the date of issue the Company may, at its sole discretion, redeem some or all of the Preferred Stock in either cash (the then market value), the Company’s common stock at a fixed ratio of ten thousand (10,000) shares of common stock for each share of Preferred Stock redeemed, or a combination thereof. </td></tr> </table> Series A Preferred Stock Issuances During the three months ended March 31, 2026, the Company issued an aggregate of 1,430 shares of Series A Preferred Stock pursuant to three Share Exchange Agreements; 490 shares of Series A Preferred Stock were issued to an unrelated party stockholder, and 940 shares of Series A Preferred Stock were issued to two related party stockholders. As of March 31, 2026, the Company had one class of preferred stock, Series A Preferred Stock, and 19,725 shares of it issued and outstanding. Common stock The Company has authorized 500,000,000 shares of common stock with a par value of $0.001 per share. Share Exchange and Cancellations During the three months ended March 31, 2026, the Company issued an aggregate of 1,430 shares of Series A Preferred Stock in exchange for an aggregate of 14,300,000 shares of its common stock pursuant to Share Exchange Agreements; 490 shares of Series A Preferred Stock were issued to an unrelated party stockholder, and 940 shares of Series A Preferred Stock were issued to two related party stockholders. All shares of common stock received in these stock exchanges were subsequently canceled. No consideration was paid or received in connection with the share exchanges. <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/>As of March 31, 2026, the Company had 17,077,368 shares of common stock issued and outstanding. Contingent Consideration On June 23, 2025, as part of the Company’s 100% acquisition of Aiultraprod Group Limited and related to the Acquisition and Stock Purchase Agreement, a provision was established for the potential issuance of additional Series A Preferred Stock. If all parties to the transaction unanimously agree to waive the intended spin-off of AI UltraProd, Inc. (WY) as a separate NYSE or NASDAQ-listed entity in the future, the Company would be required to issue an additional 357 shares of Series A Preferred Stock, $0.001 par value, under the no spin-off earnout provision. Based on the terms, the instrument is classified in equity, and accordingly, was measured at its fair value at the acquisition date and will not be subsequently remeasured. As of the transaction date, the Company assessed a 10% probability that all parties would agree to exercise this provision. Consequently, contingent consideration was recorded in the amount of $1,652,910, calculated as 357 potential shares multiplied by the $46,300 share price and the 10% likelihood factor.

50000000

0.001

250000

Each share of Preferred Stock shall have ten thousand (10,000) votes

Company’s common stock at a fixed ratio of ten thousand (10,000) shares of common stock for each share of Preferred Stock redeemed

1430

490 940

19725

500000000

0.001

14300000

17077368

1652910

357

46300

NOTE 9 – SEGMENT INFORMATION The Company’s Chief Executive Officer, who serves as the Chief Operating Decision Maker (“CODM”), evaluates the Company’s financial performance and allocates resources based on a consolidated view of the business. Consequently, the Company operates as a single reportable segment under the guidelines of ASC 280, Segment Reporting. The CODM classifies this segment as Industrial Technology. The Company’s operations, which include marketing, purchasing and procurement, and research and development, are managed centrally. The CODM assesses financial performance using metrics such as revenue, operating profit, and key operating expenses, which are outlined below as the primary cost components for evaluating the Company’s performance. Additionally, the CODM measures income generated from the Company’s assets by focusing on net income as a key performance indicator. This metric is used to assess the return on assets and supports strategic decision-making. <table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zrzwfnHH4cBg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Segment (Details)"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_49A_20260101__20260331_zBgpVOHTCZ5"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_49A_20250101__20250331_zrH1LYMAPfzj"> </td> <td> </td></tr> <tr style="vertical-align: bottom"><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Three Months Ended March 31,</td></tr> <tr style="vertical-align: bottom"><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr id="xdx_406_eus-gaap--Revenues_ziTMKCSaTW8i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: justify; padding-left: 5.4pt">Revenue from external customers</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,079,735</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">— </td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 5.4pt"> </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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic; text-align: justify; padding-left: 5.4pt">Reconciliation of revenue:</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></tr> <tr id="xdx_40F_eus-gaap--CostOfGoodsAndServicesSold_zzacfDv1uG9i" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Less: Cost of goods sold</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">1,894,409</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">— </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--GrossProfit_zqPX5Il2v1t6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 5.4pt">Segment gross profit</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">185,326</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">— </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 5.4pt"> </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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 5.4pt">Less:</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></tr> <tr id="xdx_40D_eus-gaap--SalariesAndWages_zBMJxG6iCIOg" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Salaries and payroll</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">159,922</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">32,499</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--SegmentReportingOtherItemAmount_ztryfMPv9zu7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 10pt">Other segment items(1)</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">342,421</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">58,436</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--SegmentNetProfitLoss_zrpWVf0HM1T6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Segment net profit (loss)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(317,017</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(90,935</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 5.4pt"> </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></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-style: italic; text-align: justify; padding-left: 5.4pt">Reconciliation of loss:</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></tr> <tr id="xdx_405_eus-gaap--OtherOperatingIncomeExpenseNet_zQN4wnyQiKj7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 10pt">Other income (expense), net</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">(98,252</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">(3,430</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--IncomeLossFromSubsidiariesBeforeTax_zVj6Yg4gemE2" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">Net profit (loss) before income taxes</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(415,269</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(94,365</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <kbd style="font: 10pt Times New Roman; position: absolute; margin-left: -18pt">(1)</kbd>Other segment items comprising segment net loss include depreciation and amortization expenses, professional fees, marketing expenses, occupancy expenses, travel expenses, research and development expenses, and certain overhead expenses.

<table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zrzwfnHH4cBg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Segment (Details)"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_49A_20260101__20260331_zBgpVOHTCZ5"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_49A_20250101__20250331_zrH1LYMAPfzj"> </td> <td> </td></tr> <tr style="vertical-align: bottom"><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Three Months Ended March 31,</td></tr> <tr style="vertical-align: bottom"><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr id="xdx_406_eus-gaap--Revenues_ziTMKCSaTW8i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: justify; padding-left: 5.4pt">Revenue from external customers</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,079,735</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">— </td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 5.4pt"> </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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic; text-align: justify; padding-left: 5.4pt">Reconciliation of revenue:</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></tr> <tr id="xdx_40F_eus-gaap--CostOfGoodsAndServicesSold_zzacfDv1uG9i" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Less: Cost of goods sold</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">1,894,409</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">— </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--GrossProfit_zqPX5Il2v1t6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 5.4pt">Segment gross profit</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">185,326</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">— </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 5.4pt"> </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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 5.4pt">Less:</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></tr> <tr id="xdx_40D_eus-gaap--SalariesAndWages_zBMJxG6iCIOg" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Salaries and payroll</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">159,922</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">32,499</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--SegmentReportingOtherItemAmount_ztryfMPv9zu7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 10pt">Other segment items(1)</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">342,421</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">58,436</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--SegmentNetProfitLoss_zrpWVf0HM1T6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Segment net profit (loss)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(317,017</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(90,935</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 5.4pt"> </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></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-style: italic; text-align: justify; padding-left: 5.4pt">Reconciliation of loss:</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></tr> <tr id="xdx_405_eus-gaap--OtherOperatingIncomeExpenseNet_zQN4wnyQiKj7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 10pt">Other income (expense), net</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">(98,252</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">(3,430</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--IncomeLossFromSubsidiariesBeforeTax_zVj6Yg4gemE2" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">Net profit (loss) before income taxes</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(415,269</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(94,365</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

2079735

1894409

185326

159922

32499

342421

58436

-317017 -90935

-98252

-3430

-415269

-94365

NOTE 10 – RELATED PARTY TRANSACTIONS Founder’s Shares On March 2, 2017, the Company issued an aggregate of 175,000,000 shares of its common stock, $0.001 par value, as Founder’s Shares with $-0- value. Of these Founder’s Shares, 80,000,000 were issued to the Company’s officers, 75,000,000 to an entity controlled by one of the Company’s directors, and 20,000,000 to outside consultants who assisted with the Company’s formation and early organization. As of March 31, 2026, an aggregate of 154,500,000 Founder’s Shares have been returned to the Company and cancelled, including 76,500,000 pursuant to a series of Share Exchange Agreements described below. Share Exchange and Cancellations During the fiscal year ended December 31, 2023, the Company entered into a Share Exchange Agreement with one of its Founders, Kao Lee, whereby it issued 2,500 shares of its Series A Preferred Stock in exchange for an aggregate of 25,000,000 shares of its common stock. During the fiscal year ended December 31, 2025, the Company entered into Share Exchange Agreements with two of its Founders, Kao Lee and Abdikarim Farah, whereby it issued an aggregate of 4,210 shares of its Series A Preferred Stock in exchange for an aggregate of 42,100,000 shares of its common stock. During the three months ended March 31, 2026, the Company entered into Share Exchange Agreements with two of its Founders, Kao Lee and Anthony Vang, whereby it issued an aggregate of 940 shares of its Series A Preferred Stock in exchange for an aggregate of 9,400,000 shares of its common stock. All shares of common stock received in these stock exchanges were subsequently canceled. No consideration was paid or received in connection with the share exchanges. Accrued Payroll As of March 31, 2026, the Company had aggregated $70,331 in related party accrued payroll, consisting solely of accrued payroll. As of March 31, 2025, the Company had aggregated $29,499 in related party accrued payroll, consisting solely of accrued payroll. Amounts Due to Related Parties and Imputed Interest As of March 31, 2026, the Company had notes payable due to related parties aggregating $196,014 with stated interest rates between 0% and 10% per annum. For the three months ended March 31, 2026, the Company accrued interest expense of $3,550 and recorded in the consolidated financial statement income. As of March 31, 2026, the interest payables of $14,403 was included in the notes payable, related parties. The related parties have agreed to suspend stated maturity dates without penalty until the Company raises sufficient funds. As of March 31, 2025, the Company had outstanding notes payable to related parties aggregating $134,611 with interest rates between 0% and 10% per annum. For the three months ended March 31, 2026, the Company recorded an imputed interest expense of $1,149 and accrued interest payable of $1,636 on these notes outstanding with maturity dates ranging between October 13, 2024 and March 21, 2026. The related parties have suspended the maturity dates without penalty until the Company can raise sufficient funds to satisfy these outstanding notes. Patent Royalties On March 2, 2017, the Company entered into a Patent License Agreement with Shongkawh, LLC, which is controlled by our executive officers Kao Lee and Anthony Vang (and directly owned by Mr. Lee and his brother, Thao Lee). Under this agreement, ShongKawh is to receive a royalty of 2% of all products manufactured under this covered patent. <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/>On March 13, 2024, the Company and Shongkawh amended the Patent License Agreement to adjust royalty payments due under this agreement to $1 per annum, payable within ten business days of the end of each fiscal year. Amounts Due From Related Parties During the three months ended March 31, 2026, Aiultraprod Group Limited, a subsidiary acquired on June 23, 2025, advanced $67,951 to related parties for business expenditures paid on behalf of the Company. As of March 31, 2026, the receivable balance of $67,951 was reported as amounts due from related parties.

175000000

0.001

80000000 75000000 20000000

154500000

76500000

2500

25000000

4210 42100000 940 -9400000

70331

29499

196014

0.10

3550

14403

134611

0.10

1149

1636

0.02

67951

NOTE 11 – PREPAYMENTS AND OTHER ASSETS <table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--ScheduleOfOtherAssetsTableTextBlock_zxt5DBB8uY75" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Prepayments and Other Assets (Details)"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_498_20260331_zhIFD3SXiTmf" style="border-bottom: Black 1pt solid; text-align: center">As of March 31, 2026</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_490_20251231_zm0ursE8Ds5b" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr id="xdx_406_eus-gaap--RetainageDeposit_iI_maPEAOAzmVj_z4EoPX6vO4Tc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Advances to suppliers</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">4,385,231</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">3,347,249</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--DeductibleVat_iI_maPEAOAzmVj_zRubirsqLwi5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deductible VAT</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,091</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,968</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DepositAssets_iI_maPEAOAzmVj_zL9T2oSMlz8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Deposits</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">25,117</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">27,203</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OtherAssetsCurrent_iI_mtPEAOAzmVj_z4BUUBMYtVgd" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Prepayments and other assets</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">4,419,439</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,383,420</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> Advances to suppliers of $4,385,231 primarily relate to deposits for components, materials, and manufacturing services expected to be received and utilized within the next 12 months. Management monitors supplier performance and credit risk and evaluates advances for impairment if recovery becomes doubtful.

<table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--ScheduleOfOtherAssetsTableTextBlock_zxt5DBB8uY75" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Prepayments and Other Assets (Details)"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_498_20260331_zhIFD3SXiTmf" style="border-bottom: Black 1pt solid; text-align: center">As of March 31, 2026</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_490_20251231_zm0ursE8Ds5b" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr id="xdx_406_eus-gaap--RetainageDeposit_iI_maPEAOAzmVj_z4EoPX6vO4Tc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Advances to suppliers</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">4,385,231</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">3,347,249</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--DeductibleVat_iI_maPEAOAzmVj_zRubirsqLwi5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deductible VAT</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,091</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,968</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DepositAssets_iI_maPEAOAzmVj_zL9T2oSMlz8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Deposits</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">25,117</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">27,203</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OtherAssetsCurrent_iI_mtPEAOAzmVj_z4BUUBMYtVgd" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Prepayments and other assets</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">4,419,439</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,383,420</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

4385231

3347249

9091 8968

25117

27203

4419439

3383420

4385231

NOTE 12 – EARNINGS (LOSS) PER SHARE Basic earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding. Shares issued during the period and shares canceled during the period are weighted for the portion of the period that they were outstanding. Diluted earnings (loss) per share is computed in a manner consistent with that of basic earnings per share while giving effect to all potentially dilutive shares of common stock outstanding during the period, which include the assumed conversion of all outstanding convertible securities. Diluted earnings (loss) per share were the same as basic net income (loss) per share for the three months ended March 31, 2026 and 2025, as shares issuable upon the conversion of the then-outstanding convertible securities were anti-dilutive as a result of the net loss incurred for those periods. The table below sets forth the computation of basic and diluted earnings (loss) per share: <table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_z0FyFmC4dr5c" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Disclosure -Earnings (Loss) per share (Details)"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_499_20260101__20260331_zC9l7Up88ybf"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_498_20250101__20250331_zdnCpA6qDVta"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; text-align: center">For the three months ended March 31,</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Numerator:</td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr id="xdx_40D_ecustom--NetIncomeLossAvailableToCommonStockholdersBasic1_z9cMSm2BV75g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Net income (loss) attributable to SecureTech shareholders</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(389,137</td><td style="width: 1%; text-align: left">)</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">— </td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Denominator:</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></tr> <tr id="xdx_400_eus-gaap--WeightedAverageNumberOfSharesIssuedBasic_znfQe9B8mFO" style="vertical-align: bottom; background-color: White"> <td>Basic – weighted average shares outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,189,590</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">56,333,864</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Effect of dilutive securities:</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></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Convertible note</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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Series A preferred shares</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></tr> <tr id="xdx_401_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_zRVtzsviZ1gk" style="vertical-align: bottom; background-color: White"> <td>Diluted – weighted average shares outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,189,590</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">56,333,864</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </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></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Earnings (loss) per share:</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></tr> <tr id="xdx_40E_eus-gaap--EarningsPerShareBasic_zgtGmvkOMjk6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; padding-left: 10pt">Basic</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.02</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.00</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--EarningsPerShareDiluted_z6wOWLLjemMj" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 10pt">Diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.02</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.00</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_z0FyFmC4dr5c" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Disclosure -Earnings (Loss) per share (Details)"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_499_20260101__20260331_zC9l7Up88ybf"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_498_20250101__20250331_zdnCpA6qDVta"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; text-align: center">For the three months ended March 31,</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Numerator:</td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr id="xdx_40D_ecustom--NetIncomeLossAvailableToCommonStockholdersBasic1_z9cMSm2BV75g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Net income (loss) attributable to SecureTech shareholders</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(389,137</td><td style="width: 1%; text-align: left">)</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">— </td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Denominator:</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></tr> <tr id="xdx_400_eus-gaap--WeightedAverageNumberOfSharesIssuedBasic_znfQe9B8mFO" style="vertical-align: bottom; background-color: White"> <td>Basic – weighted average shares outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,189,590</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">56,333,864</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Effect of dilutive securities:</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></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Convertible note</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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Series A preferred shares</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></tr> <tr id="xdx_401_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_zRVtzsviZ1gk" style="vertical-align: bottom; background-color: White"> <td>Diluted – weighted average shares outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,189,590</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">56,333,864</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </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></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Earnings (loss) per share:</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></tr> <tr id="xdx_40E_eus-gaap--EarningsPerShareBasic_zgtGmvkOMjk6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; padding-left: 10pt">Basic</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.02</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.00</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--EarningsPerShareDiluted_z6wOWLLjemMj" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 10pt">Diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.02</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.00</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

-389137

18189590

56333864

18189590

56333864

-0.02

-0.00

-0.02

-0.00

NOTE 13 – CONVERTIBLE DEBT AND DERIVATIVE LIABILITY CFI Capital LLC Convertible Note On September 18, 2025, the Company issued a $150,000 convertible promissory note to CFI Capital LLC bearing interest at 6% per annum and maturing on September 18, 2026. The note is convertible into shares of the Company’s common stock, beginning six months after the issuance date. The conversion price is variable and is set at a significant discount to the market price, equal to 60% of the Company’s lowest trading price during the 15 trading days preceding the conversion date. The total gross proceeds from the note were $150,000. However, the Company received net cash proceeds of $119,200, after deductions of $5,000 legal fee of the buyer, $10,800 of the placement agent commission, and $15,000 of original issue discount. The Company elected the fair value model to account for the convertible note. The fair value was calculated using Monte Carlo valuation method. The fair value on issuance day was $158,687. As of March 31, 2026, fair value was estimated as $166,281. Labry’s Fund II Convertible Note On December 10, 2025, the Company issued a $150,000 convertible promissory note to Labrys Fund II, LP bearing interest at 6% per annum and maturing on December 10, 2026. The note is convertible into shares of the Company’s common stock, beginning six months after the issuance date. The conversion price is variable and is set at a significant discount to the market price, equal to 60% of the Company’s lowest trading price during the 15 trading days preceding the conversion date. The total gross proceeds from the note were $150,000. However, the Company received net cash proceeds of $119,200, after deductions of $3,500 legal fee of the buyer, $1,500 due diligence fee, $10,800 of the placement agent commission, and $15,000 of original issue discount. The Company elected the fair value model to account for the convertible note. The fair value was calculated using Monte Carlo valuation method. The fair value on issuance day was $157,452. As of March 31, 2026, fair value was estimated as $162,317. Boot Capital LLC and Vanquish Funding Group Inc. On December 18, 2025, the Company issued a $112,000 convertible promissory note to Boot Capital LLC, bearing interest at 12% per annum and maturing on September 15, 2026. The purchase price of the note was $100,000, resulting in net proceeds to the Company of $100,000. On the same date, the Company issued a $137,760 convertible promissory note to Vanquish Funding Group Inc., also bearing interest at 12% per annum and maturing on September 15, 2026. The purchase price of the note was $123,000. After the deduction of legal fees and placement agent commissions, the Company received net proceeds of $101,000. Both notes include a conversion feature that becomes exercisable upon the occurrence of certain events of default as stipulated in the respective agreements. Management concluded that the likelihood of such default events occurring is remote; therefore, the value of the conversion feature was determined to be minimal. For the three months ended March 31, 2026, the Company recognized interest expense of $29,466 related to these notes, calculated using the effective interest rate method over the term of the notes. Vista Capital Investment Convertible Note On January 7, 2026, the Company issued a $110,000 convertible promissory note to Vista Capital Investment, LLC bearing interest at 12% per annum and maturing on January 7, 2027. The note is convertible into shares of the Company’s common stock, beginning six months after the issuance date. The conversion price is variable and is set at a significant discount to the market price, equal to 60% of the Company’s lowest trading price during the 15 trading days preceding the conversion date. The total gross proceeds from the note were $110,000. However, the Company received net cash proceeds of $89,000, after deductions of $11,000 of the placement agent commission and $10,000 of original issue discount. <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> The Company elected the fair value model to account for the convertible note. The fair value was calculated using Monte Carlo valuation method. The fair value on issuance day was $118,580. As of March 31, 2026, fair value was estimated as $121,825. Repayment Contingency If the Company elects to repay the convertible notes in cash prior to the date the conversion feature becomes exercisable (six months after the issuance date), the embedded derivative would expire unexercised. In such an event, the derivative liability would be derecognized, and the note would be settled at its principal amount plus any accrued interest through the repayment date. No further remeasurement or fair value adjustments would be required after settlement.

150000

119200

5000

10800

15000

158687

166281

150000

119200

3500

1500

10800

157452

162317

112000

100000

137760

101000

29466

110000

89000

11000

10000

118580

121825

NOTE 14 – CONTINGENCY/LEGAL As of March 31, 2026, no director, executive officer, or promoter has been involved in legal proceedings requiring disclosure under Item 103 of Regulation S‑K during the past ten years. From time to time, the Company may be subject to routine litigation incidental to its business. The Company is not a party to any pending legal proceedings that, individually or in the aggregate, are expected to have a material adverse effect on its business, financial condition, results of operations, or cash flows.

NOTE 15 – SUBSEQUENT EVENTS In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before the unaudited condensed consolidated financial statements are issued, the Company has evaluated all events or transactions that occurred after March 31, 2026, up to May 15, 2026 that the unaudited condensed consolidated financial statements were available to be issued. Self-Amortization Note Issuance On April 16, 2026, the Company issued a $144,000 self-amortizing promissory note to GS Capital Partners, LLC bearing interest at 12% per annum and maturing on December 10, 2026. The note is self-amortizing with six monthly payments of $26,880 each, beginning on the 181st day anniversary of the issue date. The total gross proceeds from the note were $111,000. However, the Company received net cash proceeds of $111,000, after deductions of $5,000 legal fee of the buyer, $10,000 of the placement agent commission, and $18,000 of original issue discount. Convertible Note Issuances Red Rock Development Group, LLC Convertible Note On May 8, 2026, the Company issued a $445,000 convertible promissory note to Red Rock Development Group, LLC bearing interest at 10% per annum and maturing on May 8, 2027. The note is convertible into shares of the Company’s common stock, beginning six months after the issuance date. The conversion price is variable and is set at a significant discount to the market price, equal to 60% of the Company’s lowest trading price during the 15 trading days preceding the conversion date. The variable conversion feature, which results in a variable number of shares upon settlement, represents an embedded derivative that is not clearly and closely related to the host debt instrument. In accordance with ASC 815, Derivatives and Hedging, this embedded derivative was required to be bifurcated and accounted for separately at fair value. The total net cash proceeds from the note were $368,000, after deductions of $32,000 of the placement agent commissions, $40,000 of original issue discount, and $5,000 in associated legal fees. Willow Creek Capital Holdings, LLC Convertible Note On May 8, 2026, the Company issued a $112,500 convertible promissory note to Willow Creek Capital Holdings, LLC bearing interest at 10% per annum and maturing on May 8, 2027. The note is convertible into shares of the Company’s common stock, beginning six months after the issuance date. The conversion price is variable and is set at a significant discount to the market price, equal to 60% of the Company’s lowest trading price during the 15 trading days preceding the conversion date. The variable conversion feature, which results in a variable number of shares upon settlement, represents an embedded derivative <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/>that is not clearly and closely related to the host debt instrument. In accordance with ASC 815, Derivatives and Hedging, this embedded derivative was required to be bifurcated and accounted for separately at fair value. The total net cash proceeds from the note were $92,000, after deductions of $8,000 of the placement agent commissions, $10,000 of original issue discount, and $2,500 in associated legal fees. Convertible Note Repayment On May 11, 2026, the Company redeemed its convertible note to CFI Capital, LLC for $244,362.33, which included principal of $150,000, interest of $5,795.52, a prepayment fee of $62,317.81, and stand still fees of $26,250.00. The Company has no further obligations to CFI Capital, LLC, and no share conversions occurred pursuant to this convertible note. The Company evaluated subsequent events through the date these financial statements were issued and concluded that, other than the matters noted above, there were no additional events requiring recognition or disclosure.

144000

26880

111000

5000

10000

18000

445000

368000

32000

40000

5000

112500

92000

8000

10000

2500

244362

150000

5795

62317

26250