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NOTE 1. NATURE OF OPERATIONS Nature of Business Global Innovative Platforms Inc., a Delaware corporation, (“Global Innovative Platforms,” “the Company,” “We,” “Us” or “Our’) is focused on advancing animal health through breath analysis. We develop non-invasive diagnostic tools for detecting diseases, assessing treatment effectiveness. Our proprietary technologies, “VOCAM Plus” and the “FROG,” utilize gas chromatography and A.I. software to provide breath analysis. The Company’s mission is to create early detection technology seeking to address of a wide array of animal related abnormalities. Applications range from disease and treatment effectiveness to potentially toxic environmental and food conditions. History We were originally named Canning Street Corporation, having been incorporated in Delaware on September 15, 2020. On September 10, 2022, the Company completed the process of changing its name to Global Innovative Platforms, Inc. Effective September 30, 2020, following a corporate reorganization as described below (‘the Holding Company Reorganization” or ‘the reverse recapitalization”), GIP became the reorganized successor to Alexandria Advantage Warranty Company, a publicly quoted holding company that ceased trading in 2016. Reorganization into a Holding Company Structure for Global Innovative Platforms, Inc., reorganization successor to Alexandria Advantage Warranty Company. Effective September 29, 2020, Alexandria Advantage Warranty Company (“Alexandria Advantage Colorado’), a Colorado corporation, redomiciled to Delaware by merging with its wholly owned subsidiary, Alexandria Advantage Warranty Company (“Alexandria Advantage Delaware”), a Delaware corporation. Alexandria Advantage Colorado ceased to exist as an independent legal entity following its merger with Alexandria Advantage Delaware. Pursuant to the Delaware Holding Company formation statute, DGCL Section 251(g), Alexandria Advantage Delaware entered into an Agreement and Plan of Merger and Reorganization into a Holding Company with Global Innovative Platforms, Inc. (“GIP”) and AAWC Corporation (“AAWC”), both wholly-owned subsidiaries of Alexandria Advantage Delaware, effective September 30, 2020. The Agreement and Plan of Merger and Reorganization into a Holding Company provided for the merger of Alexandria Advantage Delaware with, and into AAWC, with AAWC being the surviving corporation in the merger, as a subsidiary to GIP. Alexandria Advantage Delaware ceased to exist as an independent legal entity following its merger with AAWC. The shareholders of Alexandria Advantage Delaware were converted, by the holding company reorganization, under the Agreement, to shareholders of GIP on a one for one basis pursuant to the Agreement and the Delaware Statute Sec. 251(g). AAWC., the surviving company of the merger with Alexandria Advantage Delaware, became a wholly owned subsidiary of GIP, the holding company. GIP became the parent holding company resulting under the Agreement, pursuant to Delaware General Corporation Law section 251(g), with its wholly owned subsidiary company, AAWC, the surviving company of the merger with Alexandria Advantage Delaware. As a result of the Holding Company Reorganization, shareholders in publicly quoted Alexandria Advantage Delaware, formerly the shareholders of Alexandria Advantage Colorado as of the date of the reorganization, became shareholders in the publicly quoted GIP. AAWC, being the direct successor by the merger with Alexandria Advantage Delaware, became a subsidiary company of GIP. The Holding Company Reorganization has been accounted for so as to reflect the fact that both AAWC and GIP were under common control at the date of the Holding Company Reorganization, similar to a reverse acquisition of AAWC by GIP Disposal of AAWC Corporation. Effective September 30, 2020, GIP disposed of 100% of the issued share capital of its sole subsidiary company, AAWC Corporation., to an unrelated third party for a $1,000 payment made to the purchaser to assume ownership of the subsidiary company with outstanding liabilities.

DE 2020-09-15 2022-09-10

NOTE 2. GOING CONCERN Our financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. We have limited ongoing business income and had a retained deficit of $1,456,279 as of March 31, 2026. These conditions raise substantial doubt about our ability to continue as a going concern. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the outcome of these uncertainties. Our ability to continue as a going concern is dependent upon our ability to raise additional debt or equity funding to meet our ongoing operation and develop profitable ongoing operations. No assurances can be given that we will be successful in achieving these objectives.

-1456279

NOTE 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The summary of significant accounting policies is presented to assist in the understanding of the financial statements. These policies conform to accounting principles generally accepted in the United States of America and have been consistently applied. We have selected September 30 as our fiscal year end. We have not earned any revenue to date. Basis of Presentation The summary of significant accounting policies is presented to assist in the understanding of the financial statements. These policies conform to accounting principles generally accepted in the United States of America and have been consistently applied. The accompanying financial statements reflect the operations of Global Innovative Platforms, Inc., the sole surviving entity as a result of the reorganization and disposal activities described in Note 1, for the year ended September 30, 2026 and the quarters ended March 31, 2026 and 2025. The Company has selected September 30 as its financial year end. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles (“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. Cash and Cash Equivalents We maintain cash balances in a non-interest-bearing account that currently does not exceed federally insured limits. For the purpose of the statements of cash flows, all highly liquid investments with a maturity of three months or less are considered to be cash equivalents. As of March 31, 2026, our cash balance was $327,270. Fair Value Measurements ASC Topic 820, Fair Value Measurements and Disclosures (“ASC 820”), provides a comprehensive framework for measuring fair value and expands disclosures which are required about fair value measurements. Specifically, ASC 820 sets forth a definition of fair value and establishes a hierarchy prioritizing the inputs to valuation techniques, giving the highest priority to quoted prices in active markets for identical assets and liabilities and the lowest priority to unobservable value inputs. ASC 820 defines the hierarchy as follows: Level 1 – Quoted prices are available in active markets for identical assets or liabilities as of the reported date. The types of assets and liabilities included in Level 1 are highly liquid and actively traded instruments with quoted prices, such as equities listed on the New York Stock Exchange. Level 2 – Pricing inputs are other than quoted prices in active markets but are either directly or indirectly observable as of the reported date. The types of assets and liabilities in Level 2 are typically either comparable to actively traded securities or contracts or priced with models using highly observable inputs. Level 3 – Significant inputs to pricing that are unobservable as of the reporting date. The types of assets and liabilities included in Level 3 are those with inputs requiring significant management judgment or estimation, such as complex and subjective models and forecasts used to determine the fair value of financial transmission rights. Our financial instruments consist of our accounts payable, accrued expenses - related party and loan payable – related party. The carrying amount of our prepaid accounts payable, accrued expenses- related parties and loan payable – related party approximates their fair values because of the short-term maturities of these instruments. Related Party Transactions A related party is generally defined as (i) any person that holds 10% or more of our membership interests including such person’s immediate families, (ii) our management, (iii) someone that directly or indirectly controls, is controlled by or is under common control with us, or (iv) anyone who can significantly influence our financial and operating decisions. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties. See Note 4 below for details of related party transactions in the period presented. Fixed Assets We did not own any fixed assets as of September 30, 2025 but did acquire fixed assets as March 31, 2026, which are stated at cost including capitalized product development cost less depreciation, using the straight-line method over estimated useful lives of 5 years as prescribed under law. Leases We determine if an arrangement is a lease at inception. Operating leases are included in operating lease right-of-use (“ROU”) as assets, operating lease non-current liabilities, and operating lease current liabilities in our balance sheet. Finance leases are property and equipment, other current liabilities, and other non-current liabilities in the balance sheet. ROU assets represent the right to use an asset for the lease term and lease liabilities represent the obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at the commencement date based on the present value of lease payments over lease term. As most of the leases do not provide an implicit rate, we generally use the incremental borrowing rate on the estimated rate of interest for collateralized borrowing over a similar term of the lease payments at the commencement date. The operating ROU asset also includes any lease payments made and excludes lease incentives. Lease expense for lease payment is recognized on a straight-line basis over the lease term. We were not party to any long term lease transactions during the three months ended March 31, 2026 or March 31, 2025. Income Taxes The provision for income taxes is computed using the asset and liability method, under which deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating losses and tax credit carryforwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates that apply to taxable income in effect for the years in which those tax assets are expected to be realized or settled. We record a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized. Uncertain Tax Positions We evaluate tax positions in a two-step process. We first determine whether it is more likely than not that a tax position will be sustained upon examination, based on the technical merits of the position. If a tax position meets the more-likely-than-not recognition threshold it is then measured to determine the amount of benefit to recognize in the financial statements. The tax position is measured as the largest amount of benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. We classify gross interest and penalties and unrecognized tax benefits that are not expected to result in payment or receipt of cash within one year as long-term liabilities in the financial statements. Revenue Recognition Revenues are recognized when control of the promised goods or services are transferred to a customer, in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. The Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements: Step 1: Identify the contract(s) with customers Step 2: Identify the performance obligations in the contract Step 3: Determine the transaction price Step 4: Allocate the transaction price to performance obligations Step 5: Recognize revenue when the entity satisfies a performance obligation Service revenues are recognized as the services are performed in proportion to the transfer of control to the customer and real estate revenues are recognized at the time of sale when consideration has been exchanged and title has been conveyed to the buyer. At this time, we have not identified specific planned revenue streams. On November 3, 2026, the Company announced it has entered into an agreement with a leading global animal health company involving the Company’s proprietary VOCAM Plus diagnostic technology for the detection of heartworm disease in dogs. Under the terms of the agreement, the Company will supply VOCAM Plus units and related support services to enable evaluation and validation of its Breathomics-based diagnostic system. During the six months and the three months ended March 31, 2026, we billed and collected $136,500 under this contract recognizing $136,500 and $106,500 in revenue, which was with our only customer during that period. Prior to that date, we did not recognize any revenue. Advertising Costs We expense advertising costs when advertisements occur. No advertising costs were incurred during the three months ended March 31, 2026, or March 31, 2025. Equity Stock issued for Services During the quarter ended March 31, 2026, the Company issued 717,000 equity shares to non-employees in consideration for professional and consulting services rendered at $ 0.12 per share On December 31, 2025, the Company issued 1,429,000 equity shares to non-employees in consideration for professional and consulting services rendered at $ 0.0017 per share. In accordance with ASC 718, when the fair value of the services received is not directly determinable, the Company measures such equity-settled transactions based on the value assigned to the equity instruments issued. The value of the equity shares issued for services was determined by management on an arbitrary basis and was not derived using a formal valuation model, independent appraisal, or observable market inputs. Management determined such values based on internal considerations at the time of issuance. The cost of services received has been recognized as a research expense or other expenses with a corresponding increase in additional paid-in capital. The amounts recognized reflect management’s determination at the issuance date and may not be indicative of the market value or realizable value of the equity shares issued. Research and Development Research and development (“R&D”) costs are expensed as incurred in accordance with U.S. generally accepted accounting principles. R&D activities include costs incurred in the discovery of new knowledge, the design and development of new products and processes, and the improvement of existing products and technologies. Costs incurred prior to the establishment of technical feasibility are charged to research and development expense. Product under Development Upon achievement of technical feasibility, as determined by management based on the completion of a detailed program design or working model, directly attributable development costs are capitalized as an asset. Capitalized development costs include payroll, consulting fees, materials, and other directly allocable costs incurred after technical feasibility has been established. As of September 30, 2025, the Company had not yet achieved market feasibility for its product. Accordingly, costs incurred in connection with product development after research phase have been considered as product development cost as of September 30, 2025. The Company has capitalized Product Development cost as a Fixed Asset upon achieving market feasibility in October, 2025. Founder Shares Valuation Founder shares have been issued for cash and services at a nominal value of $0.001 per share, reflecting the early stage of the company’s development and the uncertainty surrounding its future valuation. This valuation is based on the founders’ contributions to the company’s intellectual property and market potential at the time of issuance. Stock Based Compensation The cost of equity instruments issued to non-employees in relation to Research and Development is measured by an arbitrary amount agreed upon between the Company and the provider. The cost of services other than research and development received in exchange for equity instruments is based on the grant date fair value of the equity instruments issued. Net Loss per Share Calculation Basic net loss per common share (“EPS”) is computed by dividing loss available to common stockholders by the weighted-average number of common shares outstanding for the period. Diluted earnings per share is computed by dividing net income by the weighted average shares outstanding, assuming all dilutive potential common shares were issued. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. No potentially dilutive debt or equity instruments were issued or outstanding during the three months ended March 31, 2026, or March 31, 2025. Recent Accounting Pronouncements We have reviewed all the recently issued, but not yet effective, accounting pronouncements and do not believe any of these pronouncements will have a material impact on our financial statements.

Basis of Presentation The summary of significant accounting policies is presented to assist in the understanding of the financial statements. These policies conform to accounting principles generally accepted in the United States of America and have been consistently applied. We have selected September 30 as our fiscal year end. We have not earned any revenue to date. Basis of Presentation The summary of significant accounting policies is presented to assist in the understanding of the financial statements. These policies conform to accounting principles generally accepted in the United States of America and have been consistently applied. The accompanying financial statements reflect the operations of Global Innovative Platforms, Inc., the sole surviving entity as a result of the reorganization and disposal activities described in Note 1, for the year ended September 30, 2026 and the quarters ended March 31, 2026 and 2025. The Company has selected September 30 as its financial year end.

Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles (“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.

Cash and Cash Equivalents We maintain cash balances in a non-interest-bearing account that currently does not exceed federally insured limits. For the purpose of the statements of cash flows, all highly liquid investments with a maturity of three months or less are considered to be cash equivalents. As of March 31, 2026, our cash balance was $327,270.

327270

Fair Value Measurements ASC Topic 820, Fair Value Measurements and Disclosures (“ASC 820”), provides a comprehensive framework for measuring fair value and expands disclosures which are required about fair value measurements. Specifically, ASC 820 sets forth a definition of fair value and establishes a hierarchy prioritizing the inputs to valuation techniques, giving the highest priority to quoted prices in active markets for identical assets and liabilities and the lowest priority to unobservable value inputs. ASC 820 defines the hierarchy as follows: Level 1 – Quoted prices are available in active markets for identical assets or liabilities as of the reported date. The types of assets and liabilities included in Level 1 are highly liquid and actively traded instruments with quoted prices, such as equities listed on the New York Stock Exchange. Level 2 – Pricing inputs are other than quoted prices in active markets but are either directly or indirectly observable as of the reported date. The types of assets and liabilities in Level 2 are typically either comparable to actively traded securities or contracts or priced with models using highly observable inputs. Level 3 – Significant inputs to pricing that are unobservable as of the reporting date. The types of assets and liabilities included in Level 3 are those with inputs requiring significant management judgment or estimation, such as complex and subjective models and forecasts used to determine the fair value of financial transmission rights. Our financial instruments consist of our accounts payable, accrued expenses - related party and loan payable – related party. The carrying amount of our prepaid accounts payable, accrued expenses- related parties and loan payable – related party approximates their fair values because of the short-term maturities of these instruments.

Related Party Transactions A related party is generally defined as (i) any person that holds 10% or more of our membership interests including such person’s immediate families, (ii) our management, (iii) someone that directly or indirectly controls, is controlled by or is under common control with us, or (iv) anyone who can significantly influence our financial and operating decisions. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties. See Note 4 below for details of related party transactions in the period presented.

Fixed Assets We did not own any fixed assets as of September 30, 2025 but did acquire fixed assets as March 31, 2026, which are stated at cost including capitalized product development cost less depreciation, using the straight-line method over estimated useful lives of 5 years as prescribed under law.

Leases We determine if an arrangement is a lease at inception. Operating leases are included in operating lease right-of-use (“ROU”) as assets, operating lease non-current liabilities, and operating lease current liabilities in our balance sheet. Finance leases are property and equipment, other current liabilities, and other non-current liabilities in the balance sheet. ROU assets represent the right to use an asset for the lease term and lease liabilities represent the obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at the commencement date based on the present value of lease payments over lease term. As most of the leases do not provide an implicit rate, we generally use the incremental borrowing rate on the estimated rate of interest for collateralized borrowing over a similar term of the lease payments at the commencement date. The operating ROU asset also includes any lease payments made and excludes lease incentives. Lease expense for lease payment is recognized on a straight-line basis over the lease term. We were not party to any long term lease transactions during the three months ended March 31, 2026 or March 31, 2025.

Income Taxes The provision for income taxes is computed using the asset and liability method, under which deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating losses and tax credit carryforwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates that apply to taxable income in effect for the years in which those tax assets are expected to be realized or settled. We record a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized.

Uncertain Tax Positions We evaluate tax positions in a two-step process. We first determine whether it is more likely than not that a tax position will be sustained upon examination, based on the technical merits of the position. If a tax position meets the more-likely-than-not recognition threshold it is then measured to determine the amount of benefit to recognize in the financial statements. The tax position is measured as the largest amount of benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. We classify gross interest and penalties and unrecognized tax benefits that are not expected to result in payment or receipt of cash within one year as long-term liabilities in the financial statements.

Revenue Recognition Revenues are recognized when control of the promised goods or services are transferred to a customer, in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. The Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements: Step 1: Identify the contract(s) with customers Step 2: Identify the performance obligations in the contract Step 3: Determine the transaction price Step 4: Allocate the transaction price to performance obligations Step 5: Recognize revenue when the entity satisfies a performance obligation Service revenues are recognized as the services are performed in proportion to the transfer of control to the customer and real estate revenues are recognized at the time of sale when consideration has been exchanged and title has been conveyed to the buyer. At this time, we have not identified specific planned revenue streams. On November 3, 2026, the Company announced it has entered into an agreement with a leading global animal health company involving the Company’s proprietary VOCAM Plus diagnostic technology for the detection of heartworm disease in dogs. Under the terms of the agreement, the Company will supply VOCAM Plus units and related support services to enable evaluation and validation of its Breathomics-based diagnostic system. During the six months and the three months ended March 31, 2026, we billed and collected $136,500 under this contract recognizing $136,500 and $106,500 in revenue, which was with our only customer during that period. Prior to that date, we did not recognize any revenue.

136500

106500

Advertising Costs We expense advertising costs when advertisements occur. No advertising costs were incurred during the three months ended March 31, 2026, or March 31, 2025.

Equity Stock issued for Services During the quarter ended March 31, 2026, the Company issued 717,000 equity shares to non-employees in consideration for professional and consulting services rendered at $ 0.12 per share On December 31, 2025, the Company issued 1,429,000 equity shares to non-employees in consideration for professional and consulting services rendered at $ 0.0017 per share. In accordance with ASC 718, when the fair value of the services received is not directly determinable, the Company measures such equity-settled transactions based on the value assigned to the equity instruments issued. The value of the equity shares issued for services was determined by management on an arbitrary basis and was not derived using a formal valuation model, independent appraisal, or observable market inputs. Management determined such values based on internal considerations at the time of issuance. The cost of services received has been recognized as a research expense or other expenses with a corresponding increase in additional paid-in capital. The amounts recognized reflect management’s determination at the issuance date and may not be indicative of the market value or realizable value of the equity shares issued.

717000

1429000

Research and Development Research and development (“R&D”) costs are expensed as incurred in accordance with U.S. generally accepted accounting principles. R&D activities include costs incurred in the discovery of new knowledge, the design and development of new products and processes, and the improvement of existing products and technologies. Costs incurred prior to the establishment of technical feasibility are charged to research and development expense.

Product under Development Upon achievement of technical feasibility, as determined by management based on the completion of a detailed program design or working model, directly attributable development costs are capitalized as an asset. Capitalized development costs include payroll, consulting fees, materials, and other directly allocable costs incurred after technical feasibility has been established. As of September 30, 2025, the Company had not yet achieved market feasibility for its product. Accordingly, costs incurred in connection with product development after research phase have been considered as product development cost as of September 30, 2025. The Company has capitalized Product Development cost as a Fixed Asset upon achieving market feasibility in October, 2025.

Founder Shares Valuation Founder shares have been issued for cash and services at a nominal value of $0.001 per share, reflecting the early stage of the company’s development and the uncertainty surrounding its future valuation. This valuation is based on the founders’ contributions to the company’s intellectual property and market potential at the time of issuance.

Stock Based Compensation The cost of equity instruments issued to non-employees in relation to Research and Development is measured by an arbitrary amount agreed upon between the Company and the provider. The cost of services other than research and development received in exchange for equity instruments is based on the grant date fair value of the equity instruments issued.

Net Loss per Share Calculation Basic net loss per common share (“EPS”) is computed by dividing loss available to common stockholders by the weighted-average number of common shares outstanding for the period. Diluted earnings per share is computed by dividing net income by the weighted average shares outstanding, assuming all dilutive potential common shares were issued. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. No potentially dilutive debt or equity instruments were issued or outstanding during the three months ended March 31, 2026, or March 31, 2025.

Recent Accounting Pronouncements We have reviewed all the recently issued, but not yet effective, accounting pronouncements and do not believe any of these pronouncements will have a material impact on our financial statements.

NOTE 4. SHARES ISSUED - RELATED PARTIES During the quarter ended March 31, 2026, the Company issued 717,000 equity shares to non-employees in consideration for professional and consulting services rendered at $ 0.12 per share of which 250,000 shares were issued to a related party (our CEO) for services valued at $30,000. In December 2025, the Company issued 1,429,000 shares for $2,429 of services, of which 250,000 shares were issued to a related party (our CEO) for services valued at $425 In October, 2024 and March, 2025, the Company issued 3,555,750 shares for $286,500 in cash, $75 stock subscriptions and $1,188 of services, of which 500,000 shares were issued to related parties for services valued at $850. Related Party Accruals During the year ended September 30, 2023, and modified as of August 27, 2025, the Company entered into a contract (see note 7) with a party who has the right to obtain 638,532 shares. The License Agreement obligated us to make an upfront payment of $10,000 paid thirty days from the date of the License Agreement, $50,000 during the first quarter following the Effective Date and then $50,000 per quarter thereafter until the full $250,000 was paid. To date, we have paid $200,000 ($40,000 for the six months and the quarter ending March 31, 2026) to the related party. We have also paid $110,230 for VOCAM units during the quarter and six-months ended March 31, 2026 and as a result we are in good standing under the License Agreement. Further, in consideration of the rights and licenses granted under the License Agreement, the Company is required to pay a royalty of 3% of net sales of all Licensed Products in the field of use throughout the world during the term of the License Agreement. We did not accrue royalties during the quarter due to their immaterial nature but expect to begin paying royalties in early 2026 upon completion of an extension of our contract with Defiant. The Company entered into a contract for facilities rental with its Chief Executive Officer during the six months ended March 31, 2026. Under this arrangement, $1,500 was accrued at September 30, 2025 and $-0- was accrued at March 31, 2026 and we paid $8,500 and $4,500 in rent for the six months and the quarter ended March 31, 2026 and we also paid $9,000 and $4,500 in rent for the six months and the quarter ended March 31, 2025.

717000

1500

8500

4500

9000

4500

NOTE 5. INCOME TAXES On March 22, 2017, the U.S. government enacted comprehensive tax legislation commonly referred to as the Tax Cuts and Jobs Act (the “Tax Act”). The Tax Act makes broad and complex changes to the U.S. tax code that affect fiscal 2018, including, but not limited to requiring a one-time transition tax on certain unrepatriated earnings of foreign subsidiaries that is payable over eight years. The Tax Act also establishes new tax laws that will affect 2018 and later years, including, but not limited to, a reduction of the U.S. federal corporate tax rate from 34% to 21%, a general elimination of U.S. federal income taxes on dividends from foreign subsidiaries, net operating loss deduction limitations, a base erosion, anti-tax abuse tax and a deduction for foreign-derived intangible income and a new provision designed to tax global intangible low-taxed income. We did not provide any current or deferred US federal income tax provision or benefit during the three months ended March 31, 2026, or March 31, 2025 as we incurred tax losses or covered any potential obligation with offsetting tax carry forwards during the period. When it is more likely than not that a tax asset cannot be realized through future income, we must record an allowance against any future potential future tax benefit. We have provided a full valuation allowance against the net deferred tax asset, consisting of net operating loss carry forwards, because management has determined that it is more likely than not that we will not earn income sufficient to realize the deferred tax assets during the carry forward periods. The Company has not taken a tax position that, if challenged, would have a material effect on the financial statements for the three months ended March 31, 2026, or March 31, 2025 as defined under ASC 740, “Accounting for Income Taxes.” We did not recognize any adjustment to the liability for uncertain tax position and therefore did not record any adjustment to the beginning balance of the accumulated deficit on the balance sheet. The provision for income taxes differs from the amount computed by applying the statutory federal income tax rate to income before provision for income taxes. The sources and tax effects of the differences for the periods presented are as follows: <table style="margin:0 auto;border-collapse:collapse"><tr><td style="width:170.8pt;padding-left:10pt" valign="bottom"> </td><td style="width:16.9pt;padding-bottom:1pt" valign="bottom"> </td><td style="width:88.85pt;padding-left:7.2pt;padding-right:7.2pt;border-bottom:1pt solid #000000" valign="bottom">Six Months Ended March 31, 2026 </td><td style="width:16.9pt;padding-bottom:1pt" valign="bottom"> </td><td style="width:88.85pt;padding-left:7.2pt;padding-right:7.2pt;border-bottom:1pt solid #000000" valign="bottom">Six Months Ended March 31, 2025 </td></tr> <tr><td style="width:170.8pt;padding-left:10pt" valign="bottom"> </td><td style="width:16.9pt;padding-left:7.2pt;padding-right:7.2pt" valign="bottom"> </td><td style="width:88.85pt;padding-left:7.2pt;padding-right:7.2pt" valign="bottom"> </td><td style="width:16.9pt;padding-left:7.2pt;padding-right:7.2pt" valign="bottom"> </td><td style="width:88.85pt;padding-left:7.2pt;padding-right:7.2pt" valign="bottom"> </td></tr> <tr><td style="background-color:#CCEEFF;width:170.8pt;padding-left:10pt" valign="bottom">Statutory U.S. Federal Income Tax Rate </td><td style="background-color:#CCEEFF;width:16.9pt;padding-left:7.2pt;padding-right:7.2pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:88.85pt;padding-left:7.2pt;padding-right:7.2pt" valign="bottom">21 % </td><td style="background-color:#CCEEFF;width:16.9pt;padding-left:7.2pt;padding-right:7.2pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:88.85pt;padding-left:7.2pt;padding-right:7.2pt" valign="bottom">21 % </td></tr> <tr><td style="background-color:#FFFFFF;width:170.8pt;padding-left:10pt" valign="bottom">State Income Taxes </td><td style="background-color:#FFFFFF;width:16.9pt;padding-left:7.2pt;padding-right:7.2pt" valign="bottom"> </td><td style="background-color:#FFFFFF;width:88.85pt;padding-left:7.2pt;padding-right:7.2pt" valign="bottom">5 % </td><td style="background-color:#FFFFFF;width:16.9pt;padding-left:7.2pt;padding-right:7.2pt" valign="bottom"> </td><td style="background-color:#FFFFFF;width:88.85pt;padding-left:7.2pt;padding-right:7.2pt" valign="bottom">5 % </td></tr> <tr><td style="background-color:#CCEEFF;width:170.8pt;padding-left:10pt" valign="bottom">Change in Valuation Allowance </td><td style="background-color:#CCEEFF;width:16.9pt;padding-bottom:1pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:88.85pt;padding-left:7.2pt;padding-right:7.2pt;border-bottom:1pt solid #000000" valign="bottom">(26)% </td><td style="background-color:#CCEEFF;width:16.9pt;padding-bottom:1pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:88.85pt;padding-left:7.2pt;padding-right:7.2pt;border-bottom:1pt solid #000000" valign="bottom">(26)% </td></tr> <tr><td style="background-color:#FFFFFF;width:170.8pt;padding-left:10pt" valign="bottom">Effective Income Tax Rate </td><td style="background-color:#FFFFFF;width:16.9pt;padding-bottom:2.5pt" valign="bottom"> </td><td style="background-color:#FFFFFF;width:88.85pt;padding-left:7.2pt;padding-right:7.2pt;border-bottom:3px double #000000" valign="bottom">0 % </td><td style="background-color:#FFFFFF;width:16.9pt;padding-bottom:2.5pt" valign="bottom"> </td><td style="background-color:#FFFFFF;width:88.85pt;padding-left:7.2pt;padding-right:7.2pt;border-bottom:3px double #000000" valign="bottom">0 % </td></tr> </table> A reconciliation of the income taxes computed at the statutory rate is as follows: <table style="margin:0 auto;border-collapse:collapse"><tr><td style="width:184.4pt;padding-left:10pt" valign="bottom"> </td><td style="width:16.9pt;padding-bottom:1pt" valign="bottom"> </td><td style="width:88.85pt;padding-left:7.2pt;padding-right:7.2pt;border-bottom:1pt solid #000000" valign="bottom">Six Months Ended March 31, 2026 </td><td style="width:16.9pt;padding-bottom:1pt" valign="bottom"> </td><td style="width:88.85pt;padding-left:7.2pt;padding-right:7.2pt;border-bottom:1pt solid #000000" valign="bottom">Six Months Ended March 31, 2025 </td></tr> <tr><td style="background-color:#CCEEFF;width:184.4pt;padding-left:10pt" valign="bottom">Tax credit (expense) at statutory rate (26%) </td><td style="background-color:#CCEEFF;width:16.9pt;padding-left:7.2pt;padding-right:7.2pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:88.85pt;padding-left:7.2pt;padding-right:7.2pt" valign="bottom">$ 52,212 </td><td style="background-color:#CCEEFF;width:16.9pt;padding-left:7.2pt;padding-right:7.2pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:88.85pt;padding-left:7.2pt;padding-right:7.2pt" valign="bottom">$ 70,672 </td></tr> <tr><td style="background-color:#FFFFFF;width:184.4pt;padding-left:10pt" valign="bottom">Increase (decrease) in valuation allowance </td><td style="background-color:#FFFFFF;width:16.9pt;padding-bottom:1pt" valign="bottom"> </td><td style="background-color:#FFFFFF;width:88.85pt;padding-left:7.2pt;padding-right:7.2pt;border-bottom:1pt solid #000000" valign="bottom">(52,212) </td><td style="background-color:#FFFFFF;width:16.9pt;padding-bottom:1pt" valign="bottom"> </td><td style="background-color:#FFFFFF;width:88.85pt;padding-left:7.2pt;padding-right:7.2pt;border-bottom:1pt solid #000000" valign="bottom">(70,672) </td></tr> <tr><td style="background-color:#CCEEFF;width:184.4pt;padding-left:10pt" valign="bottom">Net deferred tax assets </td><td style="background-color:#CCEEFF;width:16.9pt;padding-bottom:2.5pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:88.85pt;padding-left:7.2pt;padding-right:7.2pt;border-bottom:3px double #000000" valign="bottom">$ - </td><td style="background-color:#CCEEFF;width:16.9pt;padding-bottom:2.5pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:88.85pt;padding-left:7.2pt;padding-right:7.2pt;border-bottom:3px double #000000" valign="bottom">$ - </td></tr> </table> As of March 31, 2026, the Company had a federal net operating loss carryforward of approximately $1,500,000. The federal net operating loss carryforward does not expire but may only be used against taxable income to 80%. No tax benefit has been reported in the financial statements. The annual offset of this carryforward loss against any future taxable profits may be limited under the provisions of Internal Revenue Code Section 381 upon any future change(s) in control of the Company. All of the Company’s income tax returns are currently open to audit by federal and state jurisdictions. No tax benefit has been reported in the financial statements. The annual offset of this carryforward loss against any future taxable profits may be limited under the provisions of Internal Revenue Code Section 381 upon any future change(s) in control of the Company. The Company’s income tax returns for the years ended September 30, 2025 and 2025 are currently open to audit by federal and state jurisdictions.

<table style="margin:0 auto;border-collapse:collapse"><tr><td style="width:170.8pt;padding-left:10pt" valign="bottom"> </td><td style="width:16.9pt;padding-bottom:1pt" valign="bottom"> </td><td style="width:88.85pt;padding-left:7.2pt;padding-right:7.2pt;border-bottom:1pt solid #000000" valign="bottom">Six Months Ended March 31, 2026 </td><td style="width:16.9pt;padding-bottom:1pt" valign="bottom"> </td><td style="width:88.85pt;padding-left:7.2pt;padding-right:7.2pt;border-bottom:1pt solid #000000" valign="bottom">Six Months Ended March 31, 2025 </td></tr> <tr><td style="width:170.8pt;padding-left:10pt" valign="bottom"> </td><td style="width:16.9pt;padding-left:7.2pt;padding-right:7.2pt" valign="bottom"> </td><td style="width:88.85pt;padding-left:7.2pt;padding-right:7.2pt" valign="bottom"> </td><td style="width:16.9pt;padding-left:7.2pt;padding-right:7.2pt" valign="bottom"> </td><td style="width:88.85pt;padding-left:7.2pt;padding-right:7.2pt" valign="bottom"> </td></tr> <tr><td style="background-color:#CCEEFF;width:170.8pt;padding-left:10pt" valign="bottom">Statutory U.S. Federal Income Tax Rate </td><td style="background-color:#CCEEFF;width:16.9pt;padding-left:7.2pt;padding-right:7.2pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:88.85pt;padding-left:7.2pt;padding-right:7.2pt" valign="bottom">21 % </td><td style="background-color:#CCEEFF;width:16.9pt;padding-left:7.2pt;padding-right:7.2pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:88.85pt;padding-left:7.2pt;padding-right:7.2pt" valign="bottom">21 % </td></tr> <tr><td style="background-color:#FFFFFF;width:170.8pt;padding-left:10pt" valign="bottom">State Income Taxes </td><td style="background-color:#FFFFFF;width:16.9pt;padding-left:7.2pt;padding-right:7.2pt" valign="bottom"> </td><td style="background-color:#FFFFFF;width:88.85pt;padding-left:7.2pt;padding-right:7.2pt" valign="bottom">5 % </td><td style="background-color:#FFFFFF;width:16.9pt;padding-left:7.2pt;padding-right:7.2pt" valign="bottom"> </td><td style="background-color:#FFFFFF;width:88.85pt;padding-left:7.2pt;padding-right:7.2pt" valign="bottom">5 % </td></tr> <tr><td style="background-color:#CCEEFF;width:170.8pt;padding-left:10pt" valign="bottom">Change in Valuation Allowance </td><td style="background-color:#CCEEFF;width:16.9pt;padding-bottom:1pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:88.85pt;padding-left:7.2pt;padding-right:7.2pt;border-bottom:1pt solid #000000" valign="bottom">(26)% </td><td style="background-color:#CCEEFF;width:16.9pt;padding-bottom:1pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:88.85pt;padding-left:7.2pt;padding-right:7.2pt;border-bottom:1pt solid #000000" valign="bottom">(26)% </td></tr> <tr><td style="background-color:#FFFFFF;width:170.8pt;padding-left:10pt" valign="bottom">Effective Income Tax Rate </td><td style="background-color:#FFFFFF;width:16.9pt;padding-bottom:2.5pt" valign="bottom"> </td><td style="background-color:#FFFFFF;width:88.85pt;padding-left:7.2pt;padding-right:7.2pt;border-bottom:3px double #000000" valign="bottom">0 % </td><td style="background-color:#FFFFFF;width:16.9pt;padding-bottom:2.5pt" valign="bottom"> </td><td style="background-color:#FFFFFF;width:88.85pt;padding-left:7.2pt;padding-right:7.2pt;border-bottom:3px double #000000" valign="bottom">0 % </td></tr> </table>

0.21

0.05

-0.26

<table style="margin:0 auto;border-collapse:collapse"><tr><td style="width:184.4pt;padding-left:10pt" valign="bottom"> </td><td style="width:16.9pt;padding-bottom:1pt" valign="bottom"> </td><td style="width:88.85pt;padding-left:7.2pt;padding-right:7.2pt;border-bottom:1pt solid #000000" valign="bottom">Six Months Ended March 31, 2026 </td><td style="width:16.9pt;padding-bottom:1pt" valign="bottom"> </td><td style="width:88.85pt;padding-left:7.2pt;padding-right:7.2pt;border-bottom:1pt solid #000000" valign="bottom">Six Months Ended March 31, 2025 </td></tr> <tr><td style="background-color:#CCEEFF;width:184.4pt;padding-left:10pt" valign="bottom">Tax credit (expense) at statutory rate (26%) </td><td style="background-color:#CCEEFF;width:16.9pt;padding-left:7.2pt;padding-right:7.2pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:88.85pt;padding-left:7.2pt;padding-right:7.2pt" valign="bottom">$ 52,212 </td><td style="background-color:#CCEEFF;width:16.9pt;padding-left:7.2pt;padding-right:7.2pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:88.85pt;padding-left:7.2pt;padding-right:7.2pt" valign="bottom">$ 70,672 </td></tr> <tr><td style="background-color:#FFFFFF;width:184.4pt;padding-left:10pt" valign="bottom">Increase (decrease) in valuation allowance </td><td style="background-color:#FFFFFF;width:16.9pt;padding-bottom:1pt" valign="bottom"> </td><td style="background-color:#FFFFFF;width:88.85pt;padding-left:7.2pt;padding-right:7.2pt;border-bottom:1pt solid #000000" valign="bottom">(52,212) </td><td style="background-color:#FFFFFF;width:16.9pt;padding-bottom:1pt" valign="bottom"> </td><td style="background-color:#FFFFFF;width:88.85pt;padding-left:7.2pt;padding-right:7.2pt;border-bottom:1pt solid #000000" valign="bottom">(70,672) </td></tr> <tr><td style="background-color:#CCEEFF;width:184.4pt;padding-left:10pt" valign="bottom">Net deferred tax assets </td><td style="background-color:#CCEEFF;width:16.9pt;padding-bottom:2.5pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:88.85pt;padding-left:7.2pt;padding-right:7.2pt;border-bottom:3px double #000000" valign="bottom">$ - </td><td style="background-color:#CCEEFF;width:16.9pt;padding-bottom:2.5pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:88.85pt;padding-left:7.2pt;padding-right:7.2pt;border-bottom:3px double #000000" valign="bottom">$ - </td></tr> </table>

52212

70672

52212

70672

NOTE 6. COMMITMENTS & CONTINGENCIES Legal Proceedings We were not subject to any legal proceedings during the six months and the three months ended March 31, 2026 or March 31, 2026 and, to the best of our knowledge, no legal proceedings are pending or threatened. Contractual Obligations On August 18, 2023, and modified in August, 2024, the Company entered into a Patent and Know-How License Agreement (the “License Agreement”) with Defiant Technologies Inc. (“Defiant”). Pursuant to the License Agreement, among other things, Defiant granted the Company a nontransferable, non-sublicensable, exclusive right and license to certain patents and know-how relating to animal testing and all commercial applications related to the animal market on a global basis (“Patent Rights”, “Know-How”, and “Materials”, respectively) to manufacture, use, offer for sale, sell or import (“Licensed Products”) in the animal market worldwide. The license is exclusive (subject to certain exceptions and conditions) with respect to the Patent Rights and Materials and non-exclusive with respect to the Know-How. As consideration for the license under the License Agreement, the Company has agreed to make an initial payment of $50,000, which was due 30 days from the effective date of the License Agreement (or, at Defiant’s discretion, $225,000 in a lump sum within 45 days from the effective date). Further, in consideration of the rights and licenses granted under the License Agreement, the Company is required to pay Defiant a royalty of 3% of net sales of all Licensed Products in the field of use throughout the world during the term of the License Agreement. To date, we have paid $200,000 ($40.000 during the quarter and the six months ended March 31, 2026) to Defiant and we are current under the License Agreement. Further, in consideration of the rights and licenses granted under the License Agreement, the Company is required to pay Defiant a royalty of 3% of net sales of all Licensed Products in the field of use throughout the world during the term of the License Agreement. We have also paid $110,230 for VOCAM units (including $55,433 during the quarter ended March 31, 2026) and six-months ended March 31, 2026 and as a result we are in good standing under the License Agreement. We also paid $5,511 as a deposit on an additional VOCAM unit as of March 31, 2026. Further, in consideration of the rights and licenses granted under the License Agreement, the Company is required to pay a royalty of 3% of net sales of all Licensed Products in the field of use throughout the world during the term of the License Agreement. We did not accrue royalties during the quarter due to their immaterial nature but expect to begin paying royalties in early 2026 upon completion of an extension of our contract with Defiant.

NOTE 7. SHAREHOLDERS’ DEFICIT Preferred Stock As of March 31, 2026 and 2025 and for the years ended March 31, 2026 and 2025, we were authorized to issue 10,000,000 shares of preferred stock with a par value of $0.0001. No shares of preferred stock were issued and outstanding as of September 15, 2020 (Inception), the effective date of the Holding Company Reorganization, and no shares of preferred stock were issued and outstanding through March 31, 2026. No series of preferred stock or rights for preferred stock had been designated at March 31, 2026. Common Stock As of March 31, 2026 and March 31, 2025, we were authorized to issue 1,990,000,000 shares of common stock with a par value of $0.0001. In December, 2025, the Company issued 1,429,000 shares for $2,429 of services, of which 250,000 shares were issued to a related party (our CEO) for services valued at $425. The Company also issued 74,000 shares for $18,500 in cash. We also issued 717,000 shares for $86,040 for services in March, 2026 and sold 1,983,416 shares for $495,854. In October 2024 and March, 2025, the Company issued 3,555,750 shares for $286,500 in cash, $75 stock subscriptions and $1,188 of services, of which 500,000 shares were issued to related parties for services valued at $850. As of March 31, 2026 and September 30, 2025, 48,680,657 and 44,477,241 shares of common stock were issued and outstanding, respectively. On August 9, 2025, the Company adopted the Global Innovative Platforms, Inc. 2025 Omnibus Equity Incentive Plan (the “Plan”) to benefit the Company and its stockholders, by assisting the Company and its subsidiaries to attract, retain and provide incentives to key management employees, directors, and consultants of the Company and its Affiliates, and to align the interests of such service providers with those of the Company’s stockholders. Accordingly, the Plan provides for the granting of Non-qualified Stock Options, Incentive Stock Options, Restricted Stock Awards, Restricted Stock Unit Awards, Stock Appreciation Rights, Performance Stock Awards, Performance Unit Awards, Unrestricted Stock Awards, Distribution Equivalent Rights or any combination of the foregoing. The aggregate number of Shares that may be issued under the Plan shall not exceed 8,000,000 Shares. Shares may be awarded (or sold) to Employees, Directors or Consultants under the Plan which are not subject to Restrictions of any kind, in consideration for past services rendered thereby to the Company or an Affiliate or for other valid consideration. The Plan shall continue in effect, unless sooner terminated until the tenth (10th) anniversary of the date on which it is adopted by the Board (except as to Awards outstanding on that date). Under the plan, On August 9, 2026, we agreed to issue 1,500,000 shares to an independent consultant. Warrants No warrants were issued or outstanding during the six months and the three months ended March 31, 2026 or 2025. Stock Options We currently have no stock option plan. No stock options were issued or outstanding during the six months and the three months ended March 31, 2026 or 2025.

10000000

0.0001

1990000000

0.0001

1429000

2429

717000

86040

48680657

44477241

NOTE 8. SUBSEQUENT EVENTS The Company evaluated subsequent events after March 31, 2026, in accordance with FASB ASC 855 Subsequent Events, through the date of the issuance of these financial statements and has determined there have been no subsequent events for which disclosure is required. The Company did issue and sell 422,584 shares of its common stock during April 2026 to investors for $105,646 ($0.25 per share) to close out our exempt offering under Regulation A.

422584

105646

0.25