Note 19 – Subsequent Events

In connection with the settlement pursuant to the Share Purchase Agreement (“SPA”) (Note 5) relating to the disposal of TADAA Ventures and its subsidiary to a third party, on April 6, 2026, 700,000 ordinary shares of Reveillon Group Limited, valued at approximately $1.4 million, were transferred to an escrow agent pursuant to the agreed arrangements. As of the date of issuance of these consolidated financial statements, the shares remain held in escrow and have not been transferred to the Company.

In connection with the settlement agreement with V Gallant Limited to terminate the service agreement (Note 5), on April 6, 2026, 1,300,000 ordinary shares of V Gallant Limited, valued at approximately $5.2 million, were transferred to an escrow agent pursuant to the agreed arrangements. As of the date of issuance of these consolidated financial statements, the shares remain held in escrow and have not been transferred to the Company.

On April 23, 2026, the Company obtained full control of TAZTE pursuant to the Share Sale Agreement (Note 5) entered into on January 13, 2026, as subsequently amended, and TAZTE became a wholly owned subsidiary of the Company effective April 23, 2026.