Exhibit 99.1

TRYHARD HOLDINGS LIMITED AND ITS SUBSIDIARIES

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION

AS OF JUNE 30, 2025 and DECEMBER 31, 2025

(All amounts in thousands, except for share and per share data, or otherwise noted)

	JPY			JPY			US$
	As of Jun 30, 2025			As of December 31, 2025
	JPY			JPY			US$
Assets
Current assets
Cash and cash equivalents		13,348			121,343			774
Term deposit		1,800			—			—
Accounts receivable, net		1,014,513			1,095,397			6,986
Accounts receivable – related party, net		107			—			—
Net investment in sublease, current		172,233			277,629			1,771
Inventories, net		15,255			13,535			86
Other current assets, net		35,466			41,876			267
Total current assets		1,252,722			1,549,780			9,884

Non-current assets
Property and equipment, net		989,408			997,299			6,360
Investments in an associate		16,902			16,650			106
Operating lease right-of-use assets		848,971			683,104			4,356
Finance lease right-of-use assets		17,855			14,777			94
Deferred tax assets, net		66,408			66,408			424
Net investment in sublease, non-current		111,513			59,207			378
Deferred offering costs		207,471			—			—
Other non-current assets		162,814			152,662			974
Financial assets at FVTPL		—			40,000			255
Total non-current assets		2,421,342			2,030,107			12,947
Total assets		3,674,064			3,579,887			22,831

Liabilities and shareholders’ equity
Current liabilities
Bank and other borrowings, current		116,150			125,806			802
Accounts payable		258,183			179,969			1,148
Accounts payable – related party		12,900			12,895			82
Other payables and accruals		305,196			174,568			1,113
Income tax payable		168,295			144,638			922
Contract liabilities		348			2,631			17
Amount due to a related party		26,629			—			—
Operating lease liabilities, current		374,687			341,955			2,181
Finance lease liabilities, current		5,276			4,929			31
Total current liabilities		1,267,664			987,391			6,296

Non-current liabilities
Bank and other borrowings, non-current		766,691			734,898			4,688
Asset retirement obligation		386			—			—
Operating lease liabilities, non-current		737,903			586,383			3,740
Finance lease liabilities, non-current		13,237			10,860			69
Rental deposits		90,752			90,752			579
Other non-current liabilities		16,142			12,087			77
Total non-current liabilities		1,625,111			1,434,980			9,153
Total liabilities		2,892,775			2,422,371			15,449

Shareholders’ equity
Ordinary shares (par value of US$0.00002 per share; 22,500,000,000 ordinary shares authorized, 48,750,000 and 52,046,250 ordinary shares issued and outstanding as of June 30, 2025 and December 31, 2025)		157			161			1
Series A Preferred Shares (par value of US$0.00002 per share; 2,500,000,000 Series A Preferred Shares authorized, 2,000,000 Series A Preferred Shares issued and outstanding as of June 30, 2025 and December 31, 2025)		6			6			—
Share subscription receivable		(6	)		(6	)		—
Merger reserve		459,207			892,571			5,692
Retained earnings		321,925			264,784			1,689
Total shareholders’ equity		781,289			1,157,516			7,382
Total liabilities and shareholders’ equity		3,674,064			3,579,887			22,831

TRYHARD HOLDINGS LIMITED AND ITS SUBSIDIARIES

CONSOLIDATED STATEMENTS OF PROFIT OR LOSS AND COMPREHENSIVE LOSS

FOR THE SIX MONTHS ENDED DECEMBER 31, 2024 and 2025

(All amounts in thousands, except for share and per share data, or otherwise noted)

	2024			2025			2025
	For the six months ended December 31,
	2024			2025			2025
	JPY			JPY			US$
Revenue
– External		1,687,519			1,689,170			10,772
– Related party		—			6,842			44
Total revenues		1,687,519			1,696,012			10,816

Cost of revenue
– External		(1,300,431	)		(1,503,132	)		(9,586	)
– Related party		—			(63,502	)		(405	)
Total cost of revenue		(1,300,431	)		(1,566,634	)		(9,991	)

Gross profit		387,088			129,378			825

Operating expenses
Selling and marketing expenses		(132,355	)		(106,135	)		(677	)
General and administrative expenses		(228,846	)		(588,062	)		(3,750	)
Total operating expenses		(361,201	)		(694,197	)		(4,427	)

Other income (expenses)
Other income		11,694			156,346			997
Other expenses		(229	)		(30,762	)		(196	)
Total other income, net		11,465			125,584			801

Operating profit (loss)		37,352			(439,235	)		(2,801	)

Share of profit of investments in an associate		6,158			14,088			90
Gain on disposal of investments in an associate		—			385,660			2,460
Finance costs		(9,842	)		(10,271	)		(66	)
Profit (loss) before income tax expenses		33,668			(49,758	)		(317	)
Income tax expenses		(37,177	)		(7,382	)		(47	)
Net loss for the period and total comprehensive loss		(3,509	)		(57,140	)		(364	)

Weighted average number of ordinary shares - basic and diluted		50,750,000			51,628,333			51,628,333
Loss per ordinary share - basic and diluted		(0.07	)		(1.11	)		(0.01	)