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NOTE 1 - ORGANIZATION AND NATURE OF BUSINESS WidFit Inc. (the “Company”, “we”, “us” or “our”) was incorporated on December 13, 2021, in the State of Nevada.

NOTE 2 - GOING CONCERN The accompanying financial statements have been prepared in conformity with generally accepted accounting principles, which contemplate continuation of the Company as a going concern. As a development-stage company, the Company had limited revenues and incurred losses as of December 31, 2025. The Company currently has limited working capital and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time. Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses. The Company intends to position itself so that it will be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.

NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America, and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) and reflect all adjustments, consisting of normal recurring adjustments, which management believes are necessary to fairly present the financial position, results of operations and cash flows of the Company for the year ended December 31, 2025 and 2024. The consolidated financial statements include the accounts of WidFit Inc. and its wholly owned subsidiary LHS. All intercompany balances and transactions have been eliminated upon consolidation. Cash and Cash Equivalents The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company had $6,568 and $22,792 of cash as of December 31, 2025 and 2024. Income Taxes The Company recognizes the tax effects of transactions in the year in which such transactions enter into the determination of net income, regardless of when reported for tax purposes. Revenue Recognition We recognize revenue in accordance with ASC 606, Revenue from Contracts with Customers. The standard’s stated core principle is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve this core principle, ASC 606 includes provisions within a five-step model that includes identifying the contract with a customer, identifying the performance obligations in the contract, determining the transaction price, allocating the transaction price to the performance obligations, and recognizing revenue when, or as, an entity satisfies a performance obligation. Use of Estimates The preparation of financial statements in accounting principles generally accepted in the United States of America 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. A change in management’s estimates or assumptions could have a material impact on Widfit Inc.’s financial condition and results of operations during the period in which such changes occurred. Actual results could differ from those estimates. Widfit Inc.’s financial statements reflect all adjustments that management believes are necessary for the fair presentation of their financial condition and the results of operations for the periods presented. Fair Value of Financial Instruments The Company applies fair value accounting for all financial assets and liabilities and non-financial assets and liabilities that are recognized or disclosed at fair value in the financial statements on a recurring basis. The Company defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities, which are required to be recorded at fair value, the Company considers the principal or most advantageous market in which the Company would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as risks inherent in valuation techniques, transfer restrictions and credit risk. Fair value is estimated by applying the following hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement: Level 1 - Quoted prices in active markets for identical assets or liabilities. Level 2 - Observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 - Inputs that are generally unobservable and typically reflect management’s estimate of assumptions that market participants would use in pricing the asset or liability. In accordance with the fair value accounting requirements, companies may choose to measure eligible financial instruments and certain other items at fair value. The Company has not elected the fair value option for any eligible financial instruments. As of December 31, 2025, the carrying value of loans that are required to be measured at fair value, approximated fair value due to the short-term nature and maturity of these instruments. Stock-Based Compensation Stock-based compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options. Basic Income (Loss) Per Share The Company computes income (loss) per share in accordance with FASB ASC 260 “Earnings per Share”. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. Business Combinations The Company accounts for business combinations in accordance with ASC Topic 805, Business Combinations. The Company allocates the fair value of purchase consideration to the tangible and identifiable intangible assets acquired and liabilities assumed based on their estimated fair values at the acquisition date. Any excess of the fair value of the consideration transferred over the fair value of the identifiable net assets acquired is recorded as goodwill. If the fair value of the identifiable net assets acquired exceeds the fair value of the consideration transferred, a bargain purchase gain is recognized in earnings. Determining the fair value of assets acquired and liabilities assumed requires management judgment and involves the use of estimates. The results of operations of the acquired business are included in the Company’s consolidated financial statements beginning on the acquisition date. Acquisition-related costs such as legal, accounting, valuation, and consulting fees are expensed as incurred and are not included in the purchase price consideration. Goodwill arising from business combinations is not amortized but is tested for impairment at least annually or more frequently if events or changes in circumstances indicate that the carrying amount may not be recoverable. Comprehensive Income ASC 220, “Comprehensive Income” establishes standards for the reporting and display of comprehensive income and its components in the financial statements. As at December 31, 2024, the Company had no items that affected comprehensive loss. Foreign Currency Translation The Company’s functional and reporting currency is the U.S. dollar. Transactions may occur in foreign currencies and management has adopted ASC 830, “Foreign Currency Translation Matters”. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets and liabilities denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Average monthly rates are used to translate revenues and expenses. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the statement of operations. Recent Accounting Pronouncements We have reviewed all the recently issued, but not yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company.

Basis of presentation The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America, and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) and reflect all adjustments, consisting of normal recurring adjustments, which management believes are necessary to fairly present the financial position, results of operations and cash flows of the Company for the year ended December 31, 2025 and 2024. The consolidated financial statements include the accounts of WidFit Inc. and its wholly owned subsidiary LHS. All intercompany balances and transactions have been eliminated upon consolidation.

Cash and Cash Equivalents The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company had $6,568 and $22,792 of cash as of December 31, 2025 and 2024.

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Income Taxes The Company recognizes the tax effects of transactions in the year in which such transactions enter into the determination of net income, regardless of when reported for tax purposes.

Revenue Recognition We recognize revenue in accordance with ASC 606, Revenue from Contracts with Customers. The standard’s stated core principle is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve this core principle, ASC 606 includes provisions within a five-step model that includes identifying the contract with a customer, identifying the performance obligations in the contract, determining the transaction price, allocating the transaction price to the performance obligations, and recognizing revenue when, or as, an entity satisfies a performance obligation.

Use of Estimates The preparation of financial statements in accounting principles generally accepted in the United States of America 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. A change in management’s estimates or assumptions could have a material impact on Widfit Inc.’s financial condition and results of operations during the period in which such changes occurred. Actual results could differ from those estimates. Widfit Inc.’s financial statements reflect all adjustments that management believes are necessary for the fair presentation of their financial condition and the results of operations for the periods presented.

Fair Value of Financial Instruments The Company applies fair value accounting for all financial assets and liabilities and non-financial assets and liabilities that are recognized or disclosed at fair value in the financial statements on a recurring basis. The Company defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities, which are required to be recorded at fair value, the Company considers the principal or most advantageous market in which the Company would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as risks inherent in valuation techniques, transfer restrictions and credit risk. Fair value is estimated by applying the following hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement: Level 1 - Quoted prices in active markets for identical assets or liabilities. Level 2 - Observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 - Inputs that are generally unobservable and typically reflect management’s estimate of assumptions that market participants would use in pricing the asset or liability. In accordance with the fair value accounting requirements, companies may choose to measure eligible financial instruments and certain other items at fair value. The Company has not elected the fair value option for any eligible financial instruments. As of December 31, 2025, the carrying value of loans that are required to be measured at fair value, approximated fair value due to the short-term nature and maturity of these instruments.

Stock-Based Compensation Stock-based compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options.

Basic Income (Loss) Per Share The Company computes income (loss) per share in accordance with FASB ASC 260 “Earnings per Share”. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive.

Business Combinations The Company accounts for business combinations in accordance with ASC Topic 805, Business Combinations. The Company allocates the fair value of purchase consideration to the tangible and identifiable intangible assets acquired and liabilities assumed based on their estimated fair values at the acquisition date. Any excess of the fair value of the consideration transferred over the fair value of the identifiable net assets acquired is recorded as goodwill. If the fair value of the identifiable net assets acquired exceeds the fair value of the consideration transferred, a bargain purchase gain is recognized in earnings. Determining the fair value of assets acquired and liabilities assumed requires management judgment and involves the use of estimates. The results of operations of the acquired business are included in the Company’s consolidated financial statements beginning on the acquisition date. Acquisition-related costs such as legal, accounting, valuation, and consulting fees are expensed as incurred and are not included in the purchase price consideration. Goodwill arising from business combinations is not amortized but is tested for impairment at least annually or more frequently if events or changes in circumstances indicate that the carrying amount may not be recoverable.

Comprehensive Income ASC 220, “Comprehensive Income” establishes standards for the reporting and display of comprehensive income and its components in the financial statements. As at December 31, 2024, the Company had no items that affected comprehensive loss.

Foreign Currency Translation The Company’s functional and reporting currency is the U.S. dollar. Transactions may occur in foreign currencies and management has adopted ASC 830, “Foreign Currency Translation Matters”. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets and liabilities denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Average monthly rates are used to translate revenues and expenses. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the statement of operations.

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

NOTE 4 - RELATED PARTY TRANSACTIONS Shares issued to related party On December 13, 2021, the Company issued a total of 5,000,000 common shares to its President, Shahira Wely for total proceeds of $10,000, valued at a price of $0.002 per share. On January 25, 2022, Company received $1,750 from Shahira Wely, President of the Company as a loan. These loans were unsecured, noninterest bearing and due on demand. On May 20, 2022, Company received $7,500 from Shahira Wely, President of the Company as a loan. These loans were unsecured, noninterest bearing and due on demand. On December 19, 2023, Company repaid $2,750 to Shahira Wely, The President of the Company. On October 18, 2025, Company received $2,000 from Shahira Wely, President of the Company as a loan. These loans were unsecured, noninterest bearing and due on demand. As of December 31, 2025, and December 31, 2024, due to related party is $6,500 and $6,500 respectively. As of December 31, 2025, the Company’s wholly owned subsidiary, Liberty Home Services LLC, has a receivable of $4,894 due from James McGregor, the manager of the subsidiary (who is not an officer or director of the Company), for net cash withdrawals from the subsidiary’s bank account in excess of amounts owed for materials purchased and sales tax paid on behalf of the subsidiary. This amount is classified as “due from related party” on the consolidated balance sheet.

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NOTE 5 - STOCKHOLDERS’ EQUITY Capital Stock As of December 31, 2025, the Company’s authorized stock consists of 75,000,000 shares of common stock at a par value of $0.001 per share. Common Stock On December 13, 2021, the Company issued a total of 5,000,000 common shares to its President, Shahira Wely for total proceeds of $10,000, valued at a price of $0.002 per share. During the three months ended June 30, 2022, the Company issued a total of 1,375,000 common shares to various shareholders for total proceeds of $27,500, valued at a price of $0.02 per share. During the three months ended September 30, 2022, the Company issued a total of 200,000 common shares to various shareholders for total proceeds of $4,000, valued at a price of $0.02 per share. During the month of April 2023, the Company issued a total of 1,225,000 common shares to various shareholders for total proceeds of $24,500, valued at a price of $0.02 per share. On December 1, 2025, the Company issued 20,000 common shares at a value of $5 per share on completion of the acquisition agreement signed with Liberty Home Services LLC. As of December 31, 2025, and December 31, 2024, the Company has 7,820,000 and 7,800,000 shares of common stock issued and outstanding, respectively.

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NOTE 6 - INCOME TAXES For the year ended December 31, 2025, the Company has incurred net losses and therefore, has no tax liability. The net deferred tax asset generated by the loss carry-forward has been fully reserved. The cumulative net operating loss carry-forward is approximately $73,172 at December 31, 2025, and will expire beginning in the year 2037. The provision for income taxes differs from the amounts which would be provided by applying the statutory federal income tax rate of 21% and 21% to the net loss before provision for income taxes as follows: <table style="margin:0 auto;border-collapse:collapse;width:95%"><tr><td style="width:48.88%" valign="bottom"> </td><td colspan="2" style="width:23.98%;border-bottom:1pt solid #000000" valign="top">December 31, 2025 </td><td style="width:3.14%" valign="top"> </td><td colspan="2" style="width:24%;border-bottom:1pt solid #000000" valign="top">December 31, 2024 </td></tr> <tr><td style="background-color:#DBE5F1;width:48.88%" valign="bottom">Income tax expense (benefit) at statutory rate </td><td style="background-color:#DBE5F1;width:5.16%" valign="top">$ </td><td style="background-color:#DBE5F1;width:18.82%" valign="bottom">(4,927) </td><td style="background-color:#DBE5F1;width:3.14%" valign="top"> </td><td style="background-color:#DBE5F1;width:3.9%" valign="top">$ </td><td style="background-color:#DBE5F1;width:20.1%" valign="bottom">(3,048) </td></tr> <tr><td style="width:48.88%" valign="bottom">Change in valuation allowance </td><td style="width:5.16%;border-bottom:1pt solid #000000" valign="top"> </td><td style="width:18.82%;border-bottom:1pt solid #000000" valign="bottom">4,927 </td><td style="width:3.14%" valign="top"> </td><td style="width:3.9%;border-bottom:1pt solid #000000" valign="top"> </td><td style="width:20.1%;border-bottom:1pt solid #000000" valign="bottom">3,048 </td></tr> <tr><td style="background-color:#DBE5F1;width:48.88%" valign="bottom">Income tax expense </td><td style="background-color:#DBE5F1;width:5.16%;border-bottom:1pt solid #000000" valign="top">$ </td><td style="background-color:#DBE5F1;width:18.82%;border-bottom:1pt solid #000000" valign="bottom">- </td><td style="background-color:#DBE5F1;width:3.14%" valign="top"> </td><td style="background-color:#DBE5F1;width:3.9%;border-bottom:1pt solid #000000" valign="top">$ </td><td style="background-color:#DBE5F1;width:20.1%;border-bottom:1pt solid #000000" valign="bottom">- </td></tr> </table> Net deferred tax assets consist of the following components as of December 31, 2025, and 2024: <table style="margin:0 auto;border-collapse:collapse;width:95%"><tr><td style="width:49.6%" valign="bottom"></td><td colspan="2" style="width:23.3%;border-bottom:1pt solid #000000" valign="top">December 31, 2025 </td><td style="width:3.04%" valign="top"> </td><td colspan="2" style="width:24.06%;border-bottom:1pt solid #000000" valign="top">December 31, 2024 </td></tr> <tr><td style="background-color:#DBE5F1;width:49.6%" valign="bottom">Gross deferred tax asset </td><td style="background-color:#DBE5F1;width:5.04%" valign="top">$ </td><td style="background-color:#DBE5F1;width:18.26%" valign="bottom">15,786 </td><td style="background-color:#DBE5F1;width:3.04%" valign="top"> </td><td style="background-color:#DBE5F1;width:4.04%" valign="top">$ </td><td style="background-color:#DBE5F1;width:20.02%" valign="bottom">10,859 </td></tr> <tr><td style="width:49.6%" valign="bottom">Valuation allowance </td><td style="width:5.04%;border-bottom:1pt solid #000000" valign="top"> </td><td style="width:18.26%;border-bottom:1pt solid #000000" valign="bottom">(15,786) </td><td style="width:3.04%" valign="top"> </td><td style="width:4.04%;border-bottom:1pt solid #000000" valign="top"> </td><td style="width:20.02%;border-bottom:1pt solid #000000" valign="bottom">(10,859) </td></tr> <tr><td style="background-color:#DBE5F1;width:49.6%" valign="bottom">Net deferred tax asset </td><td style="background-color:#DBE5F1;width:5.04%;border-bottom:1pt solid #000000" valign="top">$ </td><td style="background-color:#DBE5F1;width:18.26%;border-bottom:1pt solid #000000" valign="bottom">- </td><td style="background-color:#DBE5F1;width:3.04%" valign="top"> </td><td style="background-color:#DBE5F1;width:4.04%;border-bottom:1pt solid #000000" valign="top">$ </td><td style="background-color:#DBE5F1;width:20.02%;border-bottom:1pt solid #000000" valign="bottom">- </td></tr> </table> The expected tax expense (benefit) based on the U.S. federal statutory rate is reconciled with actual tax expense (benefit) as follows: <table style="margin:0 auto;border-collapse:collapse;width:95%"><tr><td style="width:50.24%" valign="bottom"> </td><td style="width:24.88%;border-bottom:1pt solid #000000" valign="bottom">December 31, 2025 </td><td style="width:24.88%;border-bottom:1pt solid #000000" valign="bottom">December 31, 2024 </td></tr> <tr><td style="background-color:#DBE5F1;width:50.24%" valign="middle">Statutory Federal Income Tax Rate </td><td style="background-color:#DBE5F1;width:24.88%" valign="bottom">21% </td><td style="background-color:#DBE5F1;width:24.88%" valign="bottom">21% </td></tr> <tr><td style="width:50.24%" valign="middle">Nontaxable permanent differences </td><td style="width:24.88%" valign="bottom">- </td><td style="width:24.88%" valign="bottom">- </td></tr> <tr><td style="background-color:#DBE5F1;width:50.24%" valign="middle">Change in valuation allowance </td><td style="background-color:#DBE5F1;width:24.88%" valign="bottom">(21%) </td><td style="background-color:#DBE5F1;width:24.88%" valign="bottom">(21%) </td></tr> <tr><td style="width:50.24%" valign="middle">Income tax provision </td><td style="width:24.88%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">- </td><td style="width:24.88%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">- </td></tr> </table>

73172

0.21

<table style="margin:0 auto;border-collapse:collapse;width:95%"><tr><td style="width:48.88%" valign="bottom"> </td><td colspan="2" style="width:23.98%;border-bottom:1pt solid #000000" valign="top">December 31, 2025 </td><td style="width:3.14%" valign="top"> </td><td colspan="2" style="width:24%;border-bottom:1pt solid #000000" valign="top">December 31, 2024 </td></tr> <tr><td style="background-color:#DBE5F1;width:48.88%" valign="bottom">Income tax expense (benefit) at statutory rate </td><td style="background-color:#DBE5F1;width:5.16%" valign="top">$ </td><td style="background-color:#DBE5F1;width:18.82%" valign="bottom">(4,927) </td><td style="background-color:#DBE5F1;width:3.14%" valign="top"> </td><td style="background-color:#DBE5F1;width:3.9%" valign="top">$ </td><td style="background-color:#DBE5F1;width:20.1%" valign="bottom">(3,048) </td></tr> <tr><td style="width:48.88%" valign="bottom">Change in valuation allowance </td><td style="width:5.16%;border-bottom:1pt solid #000000" valign="top"> </td><td style="width:18.82%;border-bottom:1pt solid #000000" valign="bottom">4,927 </td><td style="width:3.14%" valign="top"> </td><td style="width:3.9%;border-bottom:1pt solid #000000" valign="top"> </td><td style="width:20.1%;border-bottom:1pt solid #000000" valign="bottom">3,048 </td></tr> <tr><td style="background-color:#DBE5F1;width:48.88%" valign="bottom">Income tax expense </td><td style="background-color:#DBE5F1;width:5.16%;border-bottom:1pt solid #000000" valign="top">$ </td><td style="background-color:#DBE5F1;width:18.82%;border-bottom:1pt solid #000000" valign="bottom">- </td><td style="background-color:#DBE5F1;width:3.14%" valign="top"> </td><td style="background-color:#DBE5F1;width:3.9%;border-bottom:1pt solid #000000" valign="top">$ </td><td style="background-color:#DBE5F1;width:20.1%;border-bottom:1pt solid #000000" valign="bottom">- </td></tr> </table>

4927

3048

4927

3048

<table style="margin:0 auto;border-collapse:collapse;width:95%"><tr><td style="width:49.6%" valign="bottom"></td><td colspan="2" style="width:23.3%;border-bottom:1pt solid #000000" valign="top">December 31, 2025 </td><td style="width:3.04%" valign="top"> </td><td colspan="2" style="width:24.06%;border-bottom:1pt solid #000000" valign="top">December 31, 2024 </td></tr> <tr><td style="background-color:#DBE5F1;width:49.6%" valign="bottom">Gross deferred tax asset </td><td style="background-color:#DBE5F1;width:5.04%" valign="top">$ </td><td style="background-color:#DBE5F1;width:18.26%" valign="bottom">15,786 </td><td style="background-color:#DBE5F1;width:3.04%" valign="top"> </td><td style="background-color:#DBE5F1;width:4.04%" valign="top">$ </td><td style="background-color:#DBE5F1;width:20.02%" valign="bottom">10,859 </td></tr> <tr><td style="width:49.6%" valign="bottom">Valuation allowance </td><td style="width:5.04%;border-bottom:1pt solid #000000" valign="top"> </td><td style="width:18.26%;border-bottom:1pt solid #000000" valign="bottom">(15,786) </td><td style="width:3.04%" valign="top"> </td><td style="width:4.04%;border-bottom:1pt solid #000000" valign="top"> </td><td style="width:20.02%;border-bottom:1pt solid #000000" valign="bottom">(10,859) </td></tr> <tr><td style="background-color:#DBE5F1;width:49.6%" valign="bottom">Net deferred tax asset </td><td style="background-color:#DBE5F1;width:5.04%;border-bottom:1pt solid #000000" valign="top">$ </td><td style="background-color:#DBE5F1;width:18.26%;border-bottom:1pt solid #000000" valign="bottom">- </td><td style="background-color:#DBE5F1;width:3.04%" valign="top"> </td><td style="background-color:#DBE5F1;width:4.04%;border-bottom:1pt solid #000000" valign="top">$ </td><td style="background-color:#DBE5F1;width:20.02%;border-bottom:1pt solid #000000" valign="bottom">- </td></tr> </table>

15786

10859

15786

10859

<table style="margin:0 auto;border-collapse:collapse;width:95%"><tr><td style="width:50.24%" valign="bottom"> </td><td style="width:24.88%;border-bottom:1pt solid #000000" valign="bottom">December 31, 2025 </td><td style="width:24.88%;border-bottom:1pt solid #000000" valign="bottom">December 31, 2024 </td></tr> <tr><td style="background-color:#DBE5F1;width:50.24%" valign="middle">Statutory Federal Income Tax Rate </td><td style="background-color:#DBE5F1;width:24.88%" valign="bottom">21% </td><td style="background-color:#DBE5F1;width:24.88%" valign="bottom">21% </td></tr> <tr><td style="width:50.24%" valign="middle">Nontaxable permanent differences </td><td style="width:24.88%" valign="bottom">- </td><td style="width:24.88%" valign="bottom">- </td></tr> <tr><td style="background-color:#DBE5F1;width:50.24%" valign="middle">Change in valuation allowance </td><td style="background-color:#DBE5F1;width:24.88%" valign="bottom">(21%) </td><td style="background-color:#DBE5F1;width:24.88%" valign="bottom">(21%) </td></tr> <tr><td style="width:50.24%" valign="middle">Income tax provision </td><td style="width:24.88%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">- </td><td style="width:24.88%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">- </td></tr> </table>

NOTE 7 - BUSINESS COMBINATION On December 1, 2025, the Company completed the acquisition of 100% of the membership interests of Liberty Home Services LLC (“LHS”), a Washington-based provider of home inspection services. The acquisition was effected through the issuance of 20,000 shares of the Company’s common stock. The transaction was accounted for as a business combination in accordance with ASC 805, Business Combinations. The total purchase consideration, measured at the fair value of $5 per share, was $100,000, as approved by the Company’s board of directors per the Certified Resolution dated August 31, 2025. The purchase price allocation resulted in the recognition of goodwill of $90,066, primarily attributable to expected operational synergies, established customer relationships, and the assembled workforce. LHS’s results of operations are included in the Company’s consolidated financial results beginning December 1, 2025, and accordingly are included in the consolidated statement of operations for the year ended December 31, 2025. The allocation of the purchase price to the identifiable assets acquired and goodwill recognized is summarized below: On December 1, 2025, the Company acquired 100% of LHS for 20,000 common shares valued at $100,000 ($5.00 per share). The purchase price was allocated as follows: $100 to Cash, $11,225 to Accounts Receivable, $1,391 to Due from Related Party, and $90,066 to Goodwill. The allocation of the purchase price to the identifiable assets acquired and goodwill recognized is summarized below: <table style="margin:0 auto;border-collapse:collapse;width:95%"><tr><td style="width:286.1pt" valign="top"> </td><td colspan="2" style="width:91.65pt;border-bottom:0.5pt solid #000000" valign="bottom">December 1, 2025 </td></tr> <tr><td style="background-color:#DBE5F1;width:286.1pt" valign="top">Purchase price paid by share issue of 20,000 shares </td><td style="background-color:#DBE5F1;width:17.1pt;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:74.55pt;border-top:0.5pt solid #000000" valign="bottom">100,000 </td></tr> <tr><td style="width:286.1pt" valign="top">Less: Fair value of tangible assets acquired and liabilities assumed </td><td style="width:17.1pt" valign="bottom"> </td><td style="width:74.55pt" valign="bottom"> </td></tr> <tr><td style="background-color:#DBE5F1;width:286.1pt" valign="top">Cash at bank </td><td style="background-color:#DBE5F1;width:17.1pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:74.55pt" valign="bottom">(100) </td></tr> <tr><td style="width:286.1pt" valign="top">Accounts receivable </td><td style="width:17.1pt" valign="bottom"> </td><td style="width:74.55pt" valign="bottom">(11,225) </td></tr> <tr><td style="background-color:#DBE5F1;width:286.1pt" valign="top">Due to related party </td><td style="background-color:#DBE5F1;width:17.1pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="background-color:#DBE5F1;width:74.55pt;border-bottom:0.5pt solid #000000" valign="bottom">1,391 </td></tr> <tr><td style="width:286.1pt" valign="top">Fair value of goodwill </td><td style="width:17.1pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="width:74.55pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">90,066 </td></tr> </table>

20000

100000

90066

100

11225

1391

90066

<table style="margin:0 auto;border-collapse:collapse;width:95%"><tr><td style="width:286.1pt" valign="top"> </td><td colspan="2" style="width:91.65pt;border-bottom:0.5pt solid #000000" valign="bottom">December 1, 2025 </td></tr> <tr><td style="background-color:#DBE5F1;width:286.1pt" valign="top">Purchase price paid by share issue of 20,000 shares </td><td style="background-color:#DBE5F1;width:17.1pt;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:74.55pt;border-top:0.5pt solid #000000" valign="bottom">100,000 </td></tr> <tr><td style="width:286.1pt" valign="top">Less: Fair value of tangible assets acquired and liabilities assumed </td><td style="width:17.1pt" valign="bottom"> </td><td style="width:74.55pt" valign="bottom"> </td></tr> <tr><td style="background-color:#DBE5F1;width:286.1pt" valign="top">Cash at bank </td><td style="background-color:#DBE5F1;width:17.1pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:74.55pt" valign="bottom">(100) </td></tr> <tr><td style="width:286.1pt" valign="top">Accounts receivable </td><td style="width:17.1pt" valign="bottom"> </td><td style="width:74.55pt" valign="bottom">(11,225) </td></tr> <tr><td style="background-color:#DBE5F1;width:286.1pt" valign="top">Due to related party </td><td style="background-color:#DBE5F1;width:17.1pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="background-color:#DBE5F1;width:74.55pt;border-bottom:0.5pt solid #000000" valign="bottom">1,391 </td></tr> <tr><td style="width:286.1pt" valign="top">Fair value of goodwill </td><td style="width:17.1pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="width:74.55pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">90,066 </td></tr> </table>

100000

100

11225

1391

90066

NOTE 8 - SUBSEQUENT EVENTS The Company evaluated all events or transactions that occurred after December 31, 2025, through June 8, 2026. The Company determined that it does not have any subsequent event requiring recording or disclosure in the financial statements for the period from October 1, 2025 to December 31, 2025.