NOTE 3 - DISCONTINUED OPERATIONS

The Company accounts for discontinued operations in accordance with ASC 205-20, Presentation of Financial Instruments - Discontinued Operations. Hammer Fiber Optics Investment Ltd ceased operations on October 31, 2018 when Verizon Communications, LLC terminated the spectrum lease agreement. Open Data Centers, LLC ceased operations at its sole location in Piscataway, NJ on May 1, 2020. Open Data Centers, LLC was dissolved on December 30, 2020. The divestiture of Hammer Fiber Optics Investments Ltd and Open Data Centers, LLC qualified for held-for-sale accounting and represent a strategic shift with a major effect on the Company's operations and financial results. Following the divestitures, the Company does not have any significant continuing involvement in the operations of Open Data Centers, LLC or Hammer Fiber Optics Investment Ltd. As a result, the divestitures met the criteria for reporting as a discontinued operation.

On August 7, 2024, the Company authorized and executed a Purchase Agreement with Viper to sell the Company's telecommunications assets to Viper (the "Viper Sale"). The assets include 1st Point Communications LCC, and all its subsidiaries, Endstream Communications LLC, American Networks Inc., and a 10% ownership interest in Wikibuli Inc. As consideration for the Viper Sale the Company received back 2,500,000 shares of the Company's common stock. The Viper Sale closed on November 1, 2024. The returned shares had a value of $0.25 per share on November 1, 2024 resulting in a total consideration value of $625,000. The Viper Sale qualified for held-for-sale accounting and represents a strategic shift with a major effect on the Company's operations and financial results. Following the Viper Sale, the Company has no significant continuing involvement in the operations of Open Data Centers, LLC, 1^st Point Communications, LLC, Endstream Communications LLC, American Networks Inc., or Wikibuli Inc. As a result, the telecommunication assets met the criteria for reporting as a discontinued operation. With the divestiture of the telecommunications assets, the Company has begun to concentrate its efforts on fintech initiatives such as its mobile payments platform, instead of on telecommunication services. The financial results of the telecommunication assets are presented as loss from discontinued operations, after tax in the consolidated statement of operations. Discontinued operations are presented retrospectively in the financial statements.

The following table represents the assets and liabilities of discontinued operations as of April 30, 2026 and July 31, 2025:

		April 30,		July 31,
		2026		2025
Current liabilities
Accounts payable and accrued expenses	$	544,533	$	544,533
Total current liabilities		544,533		544,533

Total liabilities - discontinued operations	$	544,533	$	544,533

The following table represents the major components of the financial results of discontinued operations for the nine months ended April 30, 2026 and 2025:

		For the Three Months Ended, April 30,				For the Nine Months Ended, April 30,
		2026		2025		2026		2025

Revenues	$	-	$	-	$	-	$	1,233,567
Cost of sales		-		-		-		970,210
Gross profit		-		-		-		263,357

Operating expenses
Selling, general and administrative expenses		-		-		-		248,052
Depreciation and amortization expense		-		-		-		20,139
Total operating expenses		-		-		-		268,191

OPERATING LOSS		-		-		-		(4,834	)

Other income (expense)
Financing expense		-		-		-		(18,430	)
Gain on disposal of subsidiaries		-		-				1,655,781
Total other income (expense)		-		-		-		1,637,351

Net loss from discontinued operations before taxes		-		-		-		1,632,517
Provision for income taxes		-		-		-		-
Net loss from discontinued operations, after taxes	$	-	$	-	$	-	$	1,632,517