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NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS Aeternum Health, Inc. (“AETN, “Aeternum” “the Company”), formerly known as Shorepower Technologies Inc. (“Shorepower”), is the successor issuer to United States Basketball League, Inc., a Delaware corporation incorporated on May 29, 1984, pursuant to a merger transaction. On April 7, 2021, through a series of Stock Purchase Agreements (the “Purchase Agreements”), the majority owners of the Company, Richard C. Meisenheimer, Daniel T. Meisenheimer, III, James Meisenheimer, Meisenheimer Capital, Inc. and Spectrum Associates, Inc. (the “Sellers”) sold <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210407__20210407__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementsMember_zE1fNJgBncVb" title="Number of shares issued">2,704,007 common shares which it held, to a new investor group. The Sellers also sold <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210407__20210407__srt--OwnershipAxis__custom--EropEnterprisesLlcMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementsMember_zHBkv7AI3PJj" title="Number of shares issued">1,105,644 of Shorepower preferred stock at a per share price of $<span id="xdx_90E_eus-gaap--SharePrice_iI_pid_c20210407__srt--OwnershipAxis__custom--EropEnterprisesLlcMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementsMember_zcO71VMdCFE9" title="Share price">.057 per share to EROP Enterprises, LLC. As a result of the sale of common and preferred stock by the Sellers, the Company experienced a change in control. World Equity Markets acted in the capacity of a broker/dealer for the Purchase Agreements and was issued <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20210407__20210407__srt--CounterpartyNameAxis__custom--WorldEquityMarketsMember__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementsMember_z8EkF7E6YVgl" title="Number of shares issued for services">125,000 shares of common stock for its services, and Verde Capital was issued <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20210407__20210407__srt--CounterpartyNameAxis__custom--VerdeCapitalMember__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementsMember_zLWvOFj1PdF7" title="Number of shares issued for services">150,000 shares for Consulting Services. Effective April 7, 2021, the Board of Directors accepted the resignation of Daniel T. Meisenheimer, III as Chairman of the Board of Directors and President of the Company. Effective April 7, 2021, Saeb Jannoun was appointed to fill the vacancy following the resignation of Daniel T. Meisenheimer, III as Chairman of the Board of Directors and President of the Company. Mr. Michael Pruitt also joined the Board. The Company’s Agreement and Plan of Merger (the “Merger Agreement”) with Shurepower, LLC d/b/a Shorepower Technologies under which Shorepower was merged with and into SPEV (the “Merger”) was closed on March 22, 2023. Under the terms of the Merger Agreement, Jeff Kim, the prior CEO of Shurepower, LLC and the current CEO of the Company, now owns <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20260101__20260331__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zvLFEPzUGnvj" title="Common stock issued for services, shares">26,089,758 of the issued and outstanding shares of the Company’s common stock. <span id="xdx_909_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260101__20260331__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_znBpSHVGGYwe" title="Sale of stock number of shares issued in transaction">11,000,000 shares of common stock were sold under the Pre-Merger Financing that raised $<span id="xdx_906_eus-gaap--SaleOfStockConsiderationReceivedPerTransaction_c20260101__20260331__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zSj6wFsmCnif" title="Sale of stock for common stock">660,000. Mr. Kim has received <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20260101__20260331__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zuh91YWkiug7" title="Stock issued during period shares acquisitions, shares">2,000,000 shares of a Series B Preferred stock and the right to receive the following additional shares of SPEV common stock upon achieving the following milestones: (i) an additional 2.5% of the issued and outstanding SPEV Common Stock upon the completion of either (a) the conversion of 75 existing connection points to Level 2 or greater or the (b) installation of 75 new connection points to revenue producing stations in the first 12 months or some combination of the two yielding 75 units, (ii) an additional 2.5% of the of the issued and outstanding SPEV Common Stock upon (a) the application for $10M in grants and/or the (b) the award of $1.0 million in grants in the first 18 months; (iii) an additional 2.5% of the issued and outstanding SPEV common stock outstanding upon the completion of acquisitions in the first 24 months generating no less than $3.0 million in gross revenues and (iv) an additional 500,000 shares of SPEV common stock upon acquiring or hiring the following key personnel in the first six months after the effective date of the merger: (a) three or more qualified Board members and (b) at least three of the following four individuals having the following qualifications: one sales/marketing person, one grant writer/Government relations person, one technician/maintenance person and one software programmer/engineer. We accounted for the Merger transaction as a recapitalization resulting from the acquisition by a non-operating public company that is not a shell company (as defined in Rule 12b-2 under the Securities Exchange Act of 1934). This accounting treatment as a recapitalization is consistent with Commission guidance promulgated in staff speeches and the SEC Reporting Manual, Topic 12 on Reverse Acquisitions and Recapitalizations. As such, the transaction is outside the scope of FASB ASC 805. Specifically, the Merger transaction was treated as a reverse recapitalization in which the entity that issues securities (the legal acquirer) is determined to be the accounting acquiree, while the entity receiving securities (the legal acquiree) is the accounting acquirer. Under reverse merger accounting (i.e., recapitalization), historical financial statements of Shurepower, LLC (the legal acquiree, accounting acquirer), are presented with one adjustment, which is to retroactively adjust the accounting acquirer’s legal capital to reflect the legal capital of the accounting acquiree. That adjustment is required to reflect the capital of the legal parent (the accounting acquiree). Comparative information presented in the financial statements also is retroactively adjusted to reflect the legal capital of the legal parent (accounting acquiree). Effective on the date of closing the merger, Saeb Jannoun and Michael D. Pruitt resigned as directors of the Company, and Mr. Jannoun resigned as the CEO. Jeff Kim was appointed as the sole officer and director. Effective June 20, 2023, the Company’s name was changed to Shorepower Technologies Inc and its ticker symbol to SPEV. The Company is a transportation electrification infrastructure manufacturer and service provider of Electric Vehicle Supply Equipment (EVSE), Truck Stop Electrification (TSE) and electric standby Transport Refrigeration Unit (eTRU) stations. They have 60 operational TSE facilities with over <span id="xdx_908_ecustom--NumberOfIndividualElectrifiedParkingSpaces_uItem_c20260101__20260331__dei--LegalEntityAxis__custom--ShorepowerMember_zLpj64SvHrpb" title="Number of individual electrified parking spaces">1,800 individual electrified parking spaces in <span id="xdx_901_ecustom--NumberOfStatesInWhichOperationalTseFacilitiesLocated_uState_c20260101__20260331__dei--LegalEntityAxis__custom--ShorepowerMember_zjlFRsczRsDg" title="Number of states in which operational TSE facilities located">31 states. Shorepower’s stations are EPA SmartWay-Verified and CARB-Verified. The Company has headquarters in Hillsboro (Portland Area), Oregon and an office in Detroit, Michigan metro area. Shorepower is a certified minority owned business enterprise (MBE). The Company’s management team is comprised of a group of seasoned individuals with knowledge of technology, transportation and heavy-duty vehicles and nearly two decades working together. Combined, the team has managed over $16 million in government contracts and grant funds to deploy transportation electrification throughout the nation. On February 17, 2026, the Company entered into a merger agreement with Aeternum Health LLC, pursuant to which Aeternum Health will merge into Shorepower, with Shorepower as the surviving entity. Upon closing, Shorepower’s CEO and sole director, Jeff Kim, will resign and appoint Paul Mann, Aeternum Health’s manager, as President, CEO, and sole director. The Company will divest its existing transportation electrification business and shift its focus to healthcare, specifically longevity and anti-aging solutions. As consideration for the merger, the Company will issue shares representing <span id="xdx_903_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260217__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--PaulMannMember_ztxIqSDNwmze" title="Equity ownership percentage">51% ownership and <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260217__20260217__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zGAA3t1MfwGl" title="Number of shares issued">2,000,000 shares of Series B preferred stock (with super voting rights) to Paul Mann. Aeternum Health will contribute assets including intellectual property and data related to a peptide-based longevity treatment, at least $1.5 million in cash, and a related commercialization business. In connection with the transaction, Jeff Kim has agreed to cancel up to 13,000,000 shares of common stock in stages. On March 3, 2026, FINRA announced in the Daily List the Company’s change of its name to Aeternum Health, Inc., and its trading symbol to AETN. In anticipation of completing the merger, the Company has increased its authorized shares from 100 million to 250 million effective April 3, 2026. The merger is subject to customary closing conditions, including receipt of audited financial statements of Aeternum Health The Company expects that the merger with Aeternum Health will close in Q2 of 2026.

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NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Unaudited Interim Financial Information The accompanying unaudited condensed financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission (“SEC”), and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s latest Annual Report on Form 10-K filed with the SEC. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of the results of operations for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of operations for the full year. Notes to the financial statements which would substantially duplicate the disclosures contained in the audited financial statements for the most recent fiscal year, as reported in the Form 10-K for the fiscal year ended December 31, 2025, have been omitted. The condensed unaudited financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”). Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company’s accounting estimates include the collectability of receivables. Concentration of Credit Risk Financial instruments that potentially expose the Company to concentration of credit risk consist primarily of cash and accounts receivable. The Company’s cash is deposited with major financial institutions. At times, such deposits may be in excess of the Federal Deposit Insurance Corporation insurable amount (“FDIC”). As of March 31, 2026 and December 31, 2025, the Company had no cash in excess of the FDIC’s $250,000 coverage limit. Cash Equivalents The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. There were no cash equivalents as of March 31, 2026 and December 31, 2025. Stock-based Compensation We account for equity-based transactions with employees and non-employees under the provisions of FASB ASC Topic 718, “Compensation – Stock Compensation” (“Topic 718”), which establishes that equity-based payments to employees and non-employees are recorded at the grant date the fair value of the equity instruments the entity is obligated to issue when the employees and non-employees have rendered the requisite service and satisfied any other conditions necessary to earn the right to benefit from the instruments. Topic 718 also states that observable market prices of identical or similar equity or liability instruments in active markets are the best evidence of fair value and, if available, should be used as the basis for the measurement for equity and liability instruments awarded in these share-based payment transactions. However, if observable market prices of identical or similar equity or liability instruments are not available, the fair value shall be estimated by using a valuation technique or model that complies with the measurement objective, as described in Topic 718. Net Income (Loss) Per Common Share Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period. The weighted average number of common shares outstanding and potentially outstanding common shares assumes that the Company incorporated as of the beginning of the first period presented. There are no potentially dilutive shares of common stock as of March 31, 2026 and 2025. Accounts Receivable Revenues that have been recognized but not yet received are recorded as accounts receivable. As of March 31, 2026 and December 31, 2025, there is $866 and $984 of accounts receivable, respectively. Intangible Asset The Company capitalizes certain costs incurred in connection with the acquisition and implementation of software for internal use in accordance with applicable accounting guidance. Purchased software is recorded at cost and classified as an intangible asset on the accompanying balance sheets. Intangible assets with finite useful lives are amortized using the straight-line method over their estimated useful lives, which are generally between three and five years. The Company reviews intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. No impairment losses were recognized during the periods presented. As of March 31, 2026, purchased software, net of accumulated amortization, totaled $15,000. No amortization expense was recorded for the three months ended March 31, 2026. Adoption of CECL On January 1, 2023, the Company adopted Accounting Standards Update (“ASU”) 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“CECL”), using the modified retrospective method. The Company maintains an allowance for credit losses (“ACL”) to cover expected lifetime losses on financial assets measured at amortized cost, including account receivables, held-to-maturity debt securities, and loan receivables. The ACL represents management’s best estimate of probable credit losses, determined using historical loss experience, current conditions, and reasonable and supportable forecasts. Expected credit losses are measured on a collective (pool) basis when similar risk characteristics exist. For assets without similar risk characteristics, the Company evaluates expected losses individually. The Company applies a probability-of-default model. For the periods ended March 31, 2026 and December 31, 2025, the Company determined a provision for credit losses was not needed. Revenue Recognition The Company follows ASC 606, Revenue from Contracts with Customers, the core principle of which is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to receive in exchange for those goods or services. To achieve this core principle, five basic criteria must be met before revenue can be recognized: (1) identify the contract (or PO) with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to performance obligations in the contract; and (5) recognize revenue when or as the Company satisfies a performance obligation. The Company generated revenues from selling power vending stations (charging stations) or services. The Company considers its performance obligations satisfied upon shipment of the purchased products to the customer. The Company evaluates returns from customers purchasing product on a case-by-case basis and generally will issue replacement product in the limited cases of product returns. The Company has no policy requiring cash refunds. Power usage revenue – Revenue is recognized at the point when a particular charging session is completed. Service revenue – Revenue is recognized at the point of when service is completed. Product sales – Revenue is recognized at the point where the customer obtains control of the goods and the Company satisfies its performance obligation, which generally is at the time it ships the product to the customer or installation of the product. The Company does not have reportable segments, and all sales occurred in the United States. Customer Concentration For the three months ended March 31, 2026 and 2025, certain customers individually accounted for more than 10% of total revenue. The following table presents revenue from those customers as a percentage of total sales: SCHEDULE OF CUSTOMERS CONCENTRATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">Customer</td><td> </td> <td colspan="2" id="xdx_49A_20260101__20260331_zyOHrpT2dZG9" style="border-bottom: Black 1pt solid">Q1 2026 % of Revenue</td><td> </td><td> </td> <td colspan="2" id="xdx_499_20250101__20250331_zxLKsZi6PvS2" style="border-bottom: Black 1pt solid">Q1 2025 % of Revenue</td><td> </td></tr> <tr id="xdx_408_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_hsrt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zMt324NbEfRl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Customer A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">57.4</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_40A_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_hsrt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zxoyCn827jXf" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Customer B</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">40.6</td><td style="text-align: left">%</td></tr> <tr id="xdx_40C_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_hsrt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zlQIwZxdZRMl" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: justify">Customer </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">40.6</td><td style="text-align: left">%</td></tr> </table> Cost of Revenue Cost of revenues includes actual product cost, labor, if any, and direct overhead, including utility (electricity) bills, which are applied on a per unit basis. Revenue sharing arrangement Revenue-sharing arrangements are recognized gross when the Company has reasonable latitude in establishing the price billed to the end customer and has the primary responsibility to determine the service specifications. The Company receives gross revenues from its customers, then pays the host-sites their revenue share on a quarterly basis. The revenue share varies depending on the site. Recently Issued Accounting Pronouncements The Company has implemented all new applicable accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Unaudited Interim Financial Information The accompanying unaudited condensed financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission (“SEC”), and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s latest Annual Report on Form 10-K filed with the SEC. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of the results of operations for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of operations for the full year. Notes to the financial statements which would substantially duplicate the disclosures contained in the audited financial statements for the most recent fiscal year, as reported in the Form 10-K for the fiscal year ended December 31, 2025, have been omitted. The condensed unaudited financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”).

Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company’s accounting estimates include the collectability of receivables.

Concentration of Credit Risk Financial instruments that potentially expose the Company to concentration of credit risk consist primarily of cash and accounts receivable. The Company’s cash is deposited with major financial institutions. At times, such deposits may be in excess of the Federal Deposit Insurance Corporation insurable amount (“FDIC”). As of March 31, 2026 and December 31, 2025, the Company had no cash in excess of the FDIC’s $250,000 coverage limit.

250000

Cash Equivalents The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. There were no cash equivalents as of March 31, 2026 and December 31, 2025.

Stock-based Compensation We account for equity-based transactions with employees and non-employees under the provisions of FASB ASC Topic 718, “Compensation – Stock Compensation” (“Topic 718”), which establishes that equity-based payments to employees and non-employees are recorded at the grant date the fair value of the equity instruments the entity is obligated to issue when the employees and non-employees have rendered the requisite service and satisfied any other conditions necessary to earn the right to benefit from the instruments. Topic 718 also states that observable market prices of identical or similar equity or liability instruments in active markets are the best evidence of fair value and, if available, should be used as the basis for the measurement for equity and liability instruments awarded in these share-based payment transactions. However, if observable market prices of identical or similar equity or liability instruments are not available, the fair value shall be estimated by using a valuation technique or model that complies with the measurement objective, as described in Topic 718.

Net Income (Loss) Per Common Share Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period. The weighted average number of common shares outstanding and potentially outstanding common shares assumes that the Company incorporated as of the beginning of the first period presented. There are no potentially dilutive shares of common stock as of March 31, 2026 and 2025.

Accounts Receivable Revenues that have been recognized but not yet received are recorded as accounts receivable. As of March 31, 2026 and December 31, 2025, there is $866 and $984 of accounts receivable, respectively.

866

984

Intangible Asset The Company capitalizes certain costs incurred in connection with the acquisition and implementation of software for internal use in accordance with applicable accounting guidance. Purchased software is recorded at cost and classified as an intangible asset on the accompanying balance sheets. Intangible assets with finite useful lives are amortized using the straight-line method over their estimated useful lives, which are generally between three and five years. The Company reviews intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. No impairment losses were recognized during the periods presented. As of March 31, 2026, purchased software, net of accumulated amortization, totaled $15,000. No amortization expense was recorded for the three months ended March 31, 2026.

P5Y

15000

Adoption of CECL On January 1, 2023, the Company adopted Accounting Standards Update (“ASU”) 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“CECL”), using the modified retrospective method. The Company maintains an allowance for credit losses (“ACL”) to cover expected lifetime losses on financial assets measured at amortized cost, including account receivables, held-to-maturity debt securities, and loan receivables. The ACL represents management’s best estimate of probable credit losses, determined using historical loss experience, current conditions, and reasonable and supportable forecasts. Expected credit losses are measured on a collective (pool) basis when similar risk characteristics exist. For assets without similar risk characteristics, the Company evaluates expected losses individually. The Company applies a probability-of-default model. For the periods ended March 31, 2026 and December 31, 2025, the Company determined a provision for credit losses was not needed.

Revenue Recognition The Company follows ASC 606, Revenue from Contracts with Customers, the core principle of which is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to receive in exchange for those goods or services. To achieve this core principle, five basic criteria must be met before revenue can be recognized: (1) identify the contract (or PO) with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to performance obligations in the contract; and (5) recognize revenue when or as the Company satisfies a performance obligation. The Company generated revenues from selling power vending stations (charging stations) or services. The Company considers its performance obligations satisfied upon shipment of the purchased products to the customer. The Company evaluates returns from customers purchasing product on a case-by-case basis and generally will issue replacement product in the limited cases of product returns. The Company has no policy requiring cash refunds. Power usage revenue – Revenue is recognized at the point when a particular charging session is completed. Service revenue – Revenue is recognized at the point of when service is completed. Product sales – Revenue is recognized at the point where the customer obtains control of the goods and the Company satisfies its performance obligation, which generally is at the time it ships the product to the customer or installation of the product. The Company does not have reportable segments, and all sales occurred in the United States.

Customer Concentration For the three months ended March 31, 2026 and 2025, certain customers individually accounted for more than 10% of total revenue. The following table presents revenue from those customers as a percentage of total sales: SCHEDULE OF CUSTOMERS CONCENTRATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">Customer</td><td> </td> <td colspan="2" id="xdx_49A_20260101__20260331_zyOHrpT2dZG9" style="border-bottom: Black 1pt solid">Q1 2026 % of Revenue</td><td> </td><td> </td> <td colspan="2" id="xdx_499_20250101__20250331_zxLKsZi6PvS2" style="border-bottom: Black 1pt solid">Q1 2025 % of Revenue</td><td> </td></tr> <tr id="xdx_408_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_hsrt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zMt324NbEfRl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Customer A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">57.4</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_40A_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_hsrt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zxoyCn827jXf" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Customer B</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">40.6</td><td style="text-align: left">%</td></tr> <tr id="xdx_40C_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_hsrt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zlQIwZxdZRMl" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: justify">Customer </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">40.6</td><td style="text-align: left">%</td></tr> </table>

For the three months ended March 31, 2026 and 2025, certain customers individually accounted for more than 10% of total revenue. The following table presents revenue from those customers as a percentage of total sales: SCHEDULE OF CUSTOMERS CONCENTRATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">Customer</td><td> </td> <td colspan="2" id="xdx_49A_20260101__20260331_zyOHrpT2dZG9" style="border-bottom: Black 1pt solid">Q1 2026 % of Revenue</td><td> </td><td> </td> <td colspan="2" id="xdx_499_20250101__20250331_zxLKsZi6PvS2" style="border-bottom: Black 1pt solid">Q1 2025 % of Revenue</td><td> </td></tr> <tr id="xdx_408_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_hsrt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zMt324NbEfRl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Customer A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">57.4</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_40A_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_hsrt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zxoyCn827jXf" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Customer B</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">40.6</td><td style="text-align: left">%</td></tr> <tr id="xdx_40C_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_hsrt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zlQIwZxdZRMl" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: justify">Customer </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">40.6</td><td style="text-align: left">%</td></tr> </table>

0.574

0.406

Cost of Revenue Cost of revenues includes actual product cost, labor, if any, and direct overhead, including utility (electricity) bills, which are applied on a per unit basis.

Revenue sharing arrangement Revenue-sharing arrangements are recognized gross when the Company has reasonable latitude in establishing the price billed to the end customer and has the primary responsibility to determine the service specifications. The Company receives gross revenues from its customers, then pays the host-sites their revenue share on a quarterly basis. The revenue share varies depending on the site.

Recently Issued Accounting Pronouncements The Company has implemented all new applicable accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

NOTE 3 – GOING CONCERN The accompanying unaudited condensed financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business. As shown in the accompanying unaudited condensed financial statements, at March 31, 2026, the Company had a cash balance of $19,156, a negative working capital of $1,158,363 and an accumulated deficit of $3,417,796. For the three months ended March 31, 2026, the Company had a net loss of $139,655. Due to these conditions, it raises substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustments relating to the recoverability and classification of asset carrying amounts or the amount and classification of liabilities that may result should the Company be unable to continue as a going concern.

19156

1158363

-3417796

-139655

NOTE 4 – INVENTORY Inventories are stated at the lower of cost or market. Cost is principally determined using the last-in, first-out (LIFO) method. The Company periodically assesses if any of the inventory has become obsolete or if the value has fallen below cost. When this occurs, the Company recognizes an expense for inventory write down. Total inventory at March 31, 2026 and December 31, 2025 were $38,978 and $37,199, respectively.

38978

37199

NOTE 5 – LOAN PAYABLE As of March 31, 2026 and December 31, 2025, the Company has a loan payable to a third party of $111,395 and $111,395, respectively. The loan is non-interest bearing and due on demand.

111395

NOTE 6 – RELATED PARTY TRANSACTIONS On February 15, 2022, the Company issued a Promissory Note to Jeff Kim, in the amount of $<span id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_iI_c20220215__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember_zl5ruX7KmBIf" title="Promissory note issued">200,000 for funds loaned to the Company on February 15, 2022. The note matures in twenty years and accrues interest at <span id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20220215__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember_zUTT4tQwyaj4" title="Interest rate">6.58% per annum. The Company began monthly payments of $<span id="xdx_904_eus-gaap--DebtInstrumentPeriodicPayment_c20220401__20220401__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember_zNvMvzb6x3Hc" title="Promissory note monthly payment">1,500 on April 1, 2022. As of March 31, 2026 and 2025, the balance due on this note is $<span id="xdx_90E_eus-gaap--NotesPayable_iI_c20260331__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember_zsughiUaMkr" title="Promissory note balance due">0 and $<span id="xdx_906_eus-gaap--NotesPayable_iI_c20250331__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember_zMLVBfRi1TEe" title="Promissory note balance due">0, respectively. As of March 31, 2026 and 2025, there is $<span id="xdx_903_eus-gaap--InterestReceivable_iI_c20260331__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember_zVM3TwG9oAOk" title="Promissory note accrued interest">18,817 and $<span id="xdx_909_eus-gaap--InterestReceivable_iI_c20250331__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember_zSTsbHw7IzX3" title="Promissory note accrued interest">18,817, respectively, of accrued interest on this note. On March 1, 2022, the Company issued a Promissory Note to Jeff Kim, in the amount of $<span id="xdx_906_eus-gaap--DebtInstrumentFaceAmount_iI_c20220301__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember_zNQBs58Cdzkg" title="Promissory note issued">253,954. The amount of the note is the balance due to Mr. Kim for loans to the Company beginning in 2017. The note matures in <span id="xdx_903_eus-gaap--DebtInstrumentTerm_dc_c20220301__20220301__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember_zDWb2UjZkav3" title="Promissory note term">ten years and accrues interest at <span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20220301__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember_zrwjeOfZ0kdd" title="Interest rate">6.63% per annum beginning April 1, 2023. The Company began monthly payments on April 1, 2023. As of March 31, 2026 and December 31, 2025, the principal balance due on this note is $<span id="xdx_901_eus-gaap--NotesPayable_iI_c20260331__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember_z1uD1An5coMe" title="Promissory note balance">207,854 and $<span id="xdx_90A_eus-gaap--NotesPayable_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember_zeLOsttK9mm9" title="Promissory note balance">207,854, respectively. As of March 31, 2026 and December 31, 2025, there is $<span id="xdx_906_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20260331__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember_zHwgTILvF0Mh" title="Promissory note interest">43,621 and $<span id="xdx_903_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember_zI5zwxOuO843" title="Promissory note interest">40,223, respectively, of accrued interest on this note. On December 31, 2022, the Company issued a Promissory Note to Jeff Kim, in the amount of $<span id="xdx_903_eus-gaap--DebtInstrumentFaceAmount_iI_c20221231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember_zsDiH4enLnod" title="Promissory note issued">1,237,600. The amount of the note is the balance due to Mr. Kim for accrued compensation. The note matures in <span id="xdx_903_eus-gaap--DebtInstrumentTerm_dc_c20221230__20221231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember_zJPqn4iynxO3" title="Promissory note term">ten years and accrues interest at<span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20221231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember_z5UjH7jZ01c7" title="Interest rate"> 6.42% per annum beginning April 1, 2023. The Company is to begin monthly payments principal and interest on April 1, 2023, or within one year without penalty. On December 31, 2022, Mr. Kim forgave $<span id="xdx_90D_eus-gaap--DebtInstrumentDecreaseForgiveness_c20221230__20221231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember_zQ43QWw65WS2" title="Promissory note forgiveness">400,000 of the principal amount of the note. As of March 31, 2026 and December 31, 2025, the principal balance due on this note is $<span id="xdx_906_eus-gaap--NotesPayable_iI_c20260331__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember_zSvp2EfNH6yl" title="Promissory note balance">837,600 and $<span id="xdx_90F_eus-gaap--NotesPayable_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember_zHxciOwGIbBa" title="Promissory note balance">837,600, respectively. As of March 31, 2026 and December 31, 2025, there is $<span id="xdx_905_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20260331__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember_zc8JeOGwwxB9" title="Promissory note interest">170,415 and $<span id="xdx_906_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember_zM3LCkvM2xP" title="Promissory note interest">156,974, respectively, of accrued interest on this note. For the three months ended March 31, 2026 and 2025, the Company recognized interest expense of $20,106 and $16,841, respectively, associated with the three loans. On March 22, 2023, the Company entered into an executive employment agreement with its executive officer, Jeff Kim. Under the terms of his employment agreement, Mr. Kim’s annual base salary is $<span id="xdx_90D_eus-gaap--OtherLiabilitiesCurrent_iI_c20230322__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember__us-gaap--RelatedPartyTransactionAxis__custom--ExecutiveEmploymentAgreementMember_zzk1NhSewBE4" title="Due to related party">200,000 but payment of such salary is subject to the cash flow of the Company as determined by the Board. Alternatively, Mr. Kim may elect to defer his salary and receive repayment of his current outstanding loans to the Company first. As of March 31, 2026 and December 31, 2025, there is $<span id="xdx_909_eus-gaap--EmployeeRelatedLiabilitiesCurrentAndNoncurrent_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember__us-gaap--RelatedPartyTransactionAxis__custom--ExecutiveEmploymentAgreementMember_zFmQtAXHIcRb" title="Accrued compensation">566,668 and $<span id="xdx_90A_eus-gaap--EmployeeRelatedLiabilitiesCurrentAndNoncurrent_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember__us-gaap--RelatedPartyTransactionAxis__custom--ExecutiveEmploymentAgreementMember_zLNL9wEVTtil" title="Accrued compensation">506,668 of accrued compensation due to Mr. Kim. All salary to date has not been paid and has been deferred. For the three months ended March 31, 2026 and 2025, the Company recognized officer compensation expense of $50,000 and $50,000, respectively. Since 2023 Mr. Kim has paid for some operating expenses on behalf of the Company. As of March 31, 2026 and December 31, 2025, the amounts payable to Mr. Kim were $53,519 and $48,864, respectively. On February 17, 2026, the Company sold <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260217__20260217__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--JeffKimMember_zN8l5FPaky6a" title="Common stock issued during the period">500,000 shares of common stock to Mr. Kim for total cash proceeds of $7,500 to pay expenses. On March 16, 2026, the Company sold <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260316__20260316__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--JeffKimMember_zk8wC2x9bG5a" title="Common stock issued during the period">100,000 shares of common stock to Mr. Kim for total cash proceeds of $<span id="xdx_90C_eus-gaap--PaymentsOfStockIssuanceCosts_c20260316__20260316__srt--TitleOfIndividualAxis__custom--JeffKimMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zDlOZQdQlz94" title="Payment of stock issuance costs">5,000 to pay expenses.

200000

0.0658

1500

18817

253954

P10Y

0.0663

207854

43621

40223

1237600

P10Y

0.0642

400000

837600

170415

156974

20106

16841

200000

566668

506668

50000

53519

48864

500000

7500

100000

5000

NOTE 7 – COMMITMENT AND CONTINGENCY Under Merger Agreement closed March 22, 2023 Jeff Kim is entitled to receive additional common stock if the following milestones are reached: (i) an additional 2.5% of the issued and outstanding Company’s Common Stock upon the completion of either (a) the conversion of 75 existing connection points to Level 2 or greater or the (b) installation of 75 new connection points to revenue producing stations in the first 12 months or some combination of the two yielding 75 units, (ii) an additional 2.5% of the of the issued and outstanding USBL Common Stock upon (a) the application for $10M in grants and/or the (b) the award of $1.0 million in grants in the first 18 months; (iii) an additional 2.5% of the issued and outstanding Company’s common stock outstanding upon the completion of acquisitions in the first 24 months generating no less than $3.0 million in gross revenues and (iv) an additional 500,000 shares of Company’s common stock upon acquiring or hiring the following key personnel in the first six months after the effective date of the merger: (a) three or more qualified Board members and (b) at least three of the following four individuals having the following qualifications: one sales/marketing person, one grant writer/Government relations person, one technician/maintenance person and one software programmer/engineer. As of March 31, 2026, some of the milestones have been met; however, no shares have been issued to date.

(i) an additional 2.5% of the issued and outstanding Company’s Common Stock upon the completion of either (a) the conversion of 75 existing connection points to Level 2 or greater or the (b) installation of 75 new connection points to revenue producing stations in the first 12 months or some combination of the two yielding 75 units, (ii) an additional 2.5% of the of the issued and outstanding USBL Common Stock upon (a) the application for $10M in grants and/or the (b) the award of $1.0 million in grants in the first 18 months; (iii) an additional 2.5% of the issued and outstanding Company’s common stock outstanding upon the completion of acquisitions in the first 24 months generating no less than $3.0 million in gross revenues and (iv) an additional 500,000 shares of Company’s common stock upon acquiring or hiring the following key personnel in the first six months after the effective date of the merger: (a) three or more qualified Board members and (b) at least three of the following four individuals having the following qualifications: one sales/marketing person, one grant writer/Government relations person, one technician/maintenance person and one software programmer/engineer. As of March 31, 2026, some of the milestones have been met; however, no shares have been issued to date.

NOTE 8 – COMMON STOCK On February 17, 2026, the Company issued <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260217__20260217__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--OpConnectIncMember_zrRrHOn8J9jb" title="Common stock issued during the period">1,000,000 shares of common stock to OpConnect Inc for the purchase of new software that is OCPP compliant which is the industry standard for interchangeability to more efficiently monitor and control the EV and truck stations that allows customers to purchase power through the web or with a smartphone app and that has the necessary features needed for today’s customers to conveniently purchase power/electricity in place of the Company’s outdated software that is also expensive and time consuming for the Company to monitor. The shares were valued at $0.015, for total value of $15,000. The $15,000 has been capitalized to intangible assets on the balance sheet. On February 17, 2026, the Company sold <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260217__20260217__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--EropEnterprisesLlcMember_z75kbLKfvaVk" title="Common stock issued during the period">500,000 shares of common stock to EROP Enterprises, LLC for total cash proceeds of $7,500 to pay expenses. On February 17, 2026, the Company granted <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20260217__20260217__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_za16bgw6Ub1c" title="Number of shares issued for services">100,000 shares of common for services. The shares were valued at $0.015, the closing stock price on the date of grant, for a total non-cash expense of $1,500. On March 16, 2026, the Company sold <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260316__20260316__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--EropEnterprisesLlcMember_z9kcQeIJFm59" title="Common stock issued during the period">400,000 shares of common stock to EROP Enterprises, LLC for total cash proceeds of $20,000 to pay expenses. On March 16, 2026, the Company sold <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260316__20260316__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--ThirdPartyMember_zn3U7FYlnw9k" title="Number of shares issued">400,000 shares of common stock to a third party for total cash proceeds of $20,000 to pay expenses. As of March 31, 2026 and December 31, 2025, there are 52,190,204 and 49,190,204 shares of common stock outstanding, respectively. Refer to Note 6 for common stock issued to a related party.

1000000

0.015

15000

500000

7500

100000

0.015

1500

400000

20000

400000

20000

52190204

49190204

NOTE 9 – PREFERRED STOCK There are 1,105,644 shares designated as Series A preferred stock (“Series A”). Each share of the Series A has five votes, is entitled to a <span id="xdx_908_eus-gaap--PreferredStockDividendRatePercentage_pid_dp_uPure_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zdFeUXEJtOMl" title="Preferred stock, dividend rate, percentage">2% cumulative annual dividend, and is convertible at any time into shares of common stock. As of March 31, 2026, there were <span id="xdx_90C_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zVsu1Y7NRKw9" title="Preferred stock, shares outstanding">no shares of Series A issued and outstanding. As part of the merger, the Company designated <span id="xdx_90D_eus-gaap--PreferredStockSharesAuthorized_iI_c20260331__srt--RangeAxis__srt--MinimumMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zAUEdnlnHoy3" title="Preferred stock, shares authorized">2,000,000 of its <span id="xdx_904_eus-gaap--PreferredStockSharesAuthorized_iI_c20260331__srt--RangeAxis__srt--MaximumMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z3idpx5iViX3" title="Preferred stock, shares authorized">10,000,000 shares of authorized preferred stock as Series B preferred. Each Series B preferred share has voting power of 40 shares of the Company’s common stock. <span id="xdx_904_eus-gaap--PreferredStockConversionBasis_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zAJSuln8QRPl" title="Preferred stock, conversion basis, description">The Series B preferred will have no conversion feature. As of March 31, 2026 and December 31, 2025, there are 2,000,000 shares of Series B issued and outstanding.

1105644

0.02

2000000

10000000

The Series B preferred will have no conversion feature.

2000000

NOTE 10 – INCOME TAXES The Company accounts for income taxes in accordance with ASC Topic 740, Income Taxes. Deferred tax assets and liabilities are recognized for temporary differences between the financial statement carrying amounts and the tax bases of assets and liabilities using enacted tax rates expected to apply in the years in which those temporary differences are expected to be recovered or settled. As of March 31, 2026, the Company had a net operating loss carryforward for federal income tax purposes of approximately $758,000. The federal net operating loss carryforwards generated after 2017 may be carried forward indefinitely, subject to certain limitations under Section 382 of the Internal Revenue Code. The Company recorded a full valuation allowance against its deferred tax assets as management determined that it is more likely than not that the deferred tax assets will not be realized. The valuation allowance increased primarily due to current period operating losses. For the three months ended March 31, 2026 and 2025, the Company recorded no income tax expense or benefit due to the full valuation allowance recorded against deferred tax assets. The effective tax rate differed from the statutory federal income tax rate for the three months ended March 31, 2026 and 2025 primarily due to changes in the valuation allowance. A reconciliation of the statutory federal income tax rate to the Company’s effective tax rate is as follows: SCHEDULE OF STATUTORY FEDERAL INCOME TAX RATE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: justify">Federal statutory tax rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_ecustom--EffectiveIncomeTaxRatePercentageOfFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20260101__20260331_zpUt24984J1i" style="width: 18%; text-align: right" title="Federal statutory tax rate">(21.0</td><td style="width: 1%; text-align: left">)%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_ecustom--EffectiveIncomeTaxRatePercentageOfFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20250101__20250331_zkdFVKITZgrb" style="width: 18%; text-align: right" title="Federal statutory tax rate">21.0</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">State taxes, net of federal benefit</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_dp_uPure_c20260101__20260331_zLV8L0t5sAU4" style="text-align: right" title="State taxes, net of federal benefit">(0.0</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_dp_uPure_c20250101__20250331_z7Ckd10tyEw2" style="text-align: right" title="State taxes, net of federal benefit">0.0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Change in valuation allowance</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_uPure_c20260101__20260331_zuN2vpyGMMZh" style="text-align: right" title="Change in valuation allowance">21.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_uPure_c20250101__20250331_zYc4B3z4Na0g" style="text-align: right" title="Change in valuation allowance">(21.0</td><td style="text-align: left">)%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Effective income tax rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_uPure_c20260101__20260331_zrWVTan2Euw4" style="text-align: right" title="Effective income tax rate">0.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_uPure_c20250101__20250331_z0se9fUghgP8" style="text-align: right" title="Effective income tax rate">0.0</td><td style="text-align: left">%</td></tr> </table>

758000

A reconciliation of the statutory federal income tax rate to the Company’s effective tax rate is as follows: SCHEDULE OF STATUTORY FEDERAL INCOME TAX RATE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: justify">Federal statutory tax rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_ecustom--EffectiveIncomeTaxRatePercentageOfFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20260101__20260331_zpUt24984J1i" style="width: 18%; text-align: right" title="Federal statutory tax rate">(21.0</td><td style="width: 1%; text-align: left">)%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_ecustom--EffectiveIncomeTaxRatePercentageOfFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20250101__20250331_zkdFVKITZgrb" style="width: 18%; text-align: right" title="Federal statutory tax rate">21.0</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">State taxes, net of federal benefit</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_dp_uPure_c20260101__20260331_zLV8L0t5sAU4" style="text-align: right" title="State taxes, net of federal benefit">(0.0</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_dp_uPure_c20250101__20250331_z7Ckd10tyEw2" style="text-align: right" title="State taxes, net of federal benefit">0.0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Change in valuation allowance</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_uPure_c20260101__20260331_zuN2vpyGMMZh" style="text-align: right" title="Change in valuation allowance">21.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_uPure_c20250101__20250331_zYc4B3z4Na0g" style="text-align: right" title="Change in valuation allowance">(21.0</td><td style="text-align: left">)%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Effective income tax rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_uPure_c20260101__20260331_zrWVTan2Euw4" style="text-align: right" title="Effective income tax rate">0.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_uPure_c20250101__20250331_z0se9fUghgP8" style="text-align: right" title="Effective income tax rate">0.0</td><td style="text-align: left">%</td></tr> </table>

-0.210 0.210

-0.000

0.000

0.210

-0.210

0.000

NOTE 11 – SUBSEQUENT EVENTS In accordance with ASC 855-10 the Company has analyzed its operations subsequent to March 31, 2026, and to the date these financial statements were available to be issued and has determined that there are no material subsequent events that need to be disclosed in these unaudited financial statements.