NOTE 11 — SUBSEQUENT EVENTS

In accordance with ASC 855, Subsequent Events, the Company’s management has evaluated subsequent events through June 22, 2026, which is the date these consolidated financial statements were available to be issued. Management has the following material reportable subsequent events:

On June 17, 2026, the Company completed a registered offering of 6,055,000 units at an offering price of US $0.81 per unit. Each Unit consists of one share of common stock of the Company (or pre-funded warrant in lieu thereof), with a par value of US$0.0001 per share, and one common warrant to purchase one share of common stock of the Company (the "Common Warrant"). Each Common Warrant is immediately exercisable upon issuance at an initial exercise price of US$0.81, which is equal to the public offering price per Unit. The warrant exercise price is subject to customary anti-dilution adjustments in connection with share splits, share combinations, dividend distributions, subsequent equity sale and other corporate restructurings. The warrants will expire on the third anniversary of the issuance date. The company received total gross proceeds of approximately US$4.9 million, prior to deducting placement agent fees, legal fees, administrative and other offering-related expenses. The Company intends to use the net proceeds from the Offering for working capital requirements, general corporate purposes, as well as further product iteration & development and production capacity expansion.