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NOTE 1 - DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS Alphega Innovations Corporation (“Alphega” or the “Company”) was incorporated in Wyoming on July 24, 2024. We are a development-stage company focused on the immersive technology industry, aiming to meet the growing demand for personal and corporate solutions. These include corporate wellness, employee training, digital education, market research, and community engagement, all driven by innovation in corporate services, workforce development, and employee well-being. Our solutions will incorporate advanced technologies such as augmented reality (AR), virtual reality (VR), and Metaverse environments. Our initial focus will be on the following: <kbd style="position:absolute;font:10pt Symbol;margin-left:-18pt">·</kbd>Developing immersive Platforms and Applications: Creating AR/VR-enabled applications for corporate wellness, mental health solutions, and fitness transformation, with potential integration of Artificial Intelligence (Al) for enhanced personalization. <kbd style="position:absolute;font:10pt Symbol;margin-left:-18pt">·</kbd>Establishing Strategic Partnerships: Collaborating with businesses, educational institutions, and wellness centers to pilot and refine our solutions. <kbd style="position:absolute;font:10pt Symbol;margin-left:-18pt">·</kbd>Launching Marketing Initiatives: Targeting key markets, including corporate HR departments fitness centers, and health organizations, to raise awareness and gather feedback. Going Concern Consideration The Company’s unaudited financial statements as of May 31, 2026, have been prepared using generally accepted accounting principles in the United States of America (“GAAP”) applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The Company has accumulated losses as of May 31, 2026, totaling $4,922,381. These factors, among other, raise substantial doubt about the ability of the company to continue as a going concern for a reasonable period. The company plans to raise capital through private placement or borrowing arrangements. In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management’s plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking third-party equity and/or debt financing. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. These financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

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NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying financial statements are presented in U.S. Dollars and conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the SEC. Use of Estimates The preparation of financial statements in conformity with 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 expenses during the reporting period. Income Taxes The Company complies with the accounting and reporting requirements of ASC Topic 740, “Income Taxes,” which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company’s management determined that the United States is the Company’s only major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits, if any, as income tax expense. There were no unrecognized tax benefits as of May 31, 2026, and no amounts accrued for interest and penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals, or material deviation from its position. The Company may be subject to potential examination by United States taxing authorities in income taxes. These potential examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with United States tax laws. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months. The Company is incorporated in the United States and is subject to U.S. federal and applicable state income tax laws. The Company has no operations or taxable presence in any other jurisdiction. Due to operating losses incurred during the periods presented, the Company did not recognize any provision for income taxes and had no current income tax expense. Accordingly, the Company’s tax provision was zero for the periods presented. Net Loss Per Share Net loss per share is computed by dividing net loss by the weighted average number of common shares outstanding during the period in accordance with ASC 260, Earning per Share. On May 31, 2026, we had outstanding common shares of 15,037,354. Basic weighted average common shares and equivalents for the three and six months May 31, 2026, are 14,936,945 and 14,844,335 and for the three and six months ended May 31, 2025 are 14,670,000, respectively. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentration of credit risk consist of a cash account in a financial institution. The Company has not experienced losses on this account, and management believes the Company is not exposed to significant risks on such account. Fair Value of Financial Instruments Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants as of the measurement date. Applicable accounting guidance provides an established hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs that market participants would use in valuing the asset or liability and are developed based on market data obtained from sources independent of our Company. Unobservable inputs are inputs that reflect our Company’s assumptions about the factors that market participants would use in valuing the asset or liability. The fair value hierarchy consists of the following three levels of inputs that may be used to measure fair value: <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-72pt">Level 1 -</kbd>Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-72pt">Level 2 -</kbd>Inputs other than quoted prices included in Level 1 that are observable in the marketplace either directly (i.e., as prices) or indirectly (i.e., derived from prices). <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-72pt">Level 3 -</kbd>Unobservable inputs which are supported by little or no market activity. The fair value of the Company’s liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value Measurements and Disclosures,” approximates the carrying amounts represented in the accompanying balance sheet, primarily due to their short-term nature. Stock-based Compensation The Company follows ASC 718-10, Stock Compensation, which addresses the accounting for transactions in which an entity exchanges its equity instruments for goods or services, with a primary focus on transactions in which an entity obtains employee services in share-based payment transactions. ASC 718-10 requires measurement of the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). Incremental compensation costs arising from subsequent modifications of awards after the grant date must be recognized. The Company has not adopted a stock option plan and has not granted any stock options. Revenue Recognition Policy The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers. The Company generates revenue from consulting, strategic advisory, business development, marketing support, operational planning, and other related professional services. The Company enters into service arrangements that may include one or more performance obligations depending on the nature of the contractual services promised to the customer. The Company evaluates each contract to identify its performance obligations and allocates the transaction price to each performance obligation, if applicable, based on the relative standalone selling prices. Revenue is recognized over time as the customer simultaneously receives and consumes the benefits of the services provided. Progress toward satisfaction of the performance obligations is measured based on the services performed during the billing period, which generally corresponds with the Company’s monthly invoicing. The Company evaluates each contract to determine whether it is acting as a principal or an agent in accordance with ASC 606. The Company recognizes revenue on a gross basis when it controls the promised services before they are transferred to the customer and is primarily responsible for satisfying the related performance obligations. In certain arrangements, the Company may engage third parties, including related parties, to assist in providing contracted services. When the Company acts as the principal, amounts paid or payable to such parties are recognized as cost of revenue, while revenue is recognized for the gross amount of consideration to which the Company expects to be entitled under the contract. Segment Reporting ASC Topic 280, Segment Reporting, establishes standards for companies to report, in their financial statements, information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise that engage in business activities from which it may recognize revenues and incur expenses, and for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker, or group, in deciding how to allocate resources and assess performance. The Company’s CODM has been identified as the Chief Financial Officer, who reviews the assets, operating results and financial metrics for the Company to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that the Company only has one reportable segment. The CODM assesses performance for the single segment and decides how to allocate resources based on net income or loss that also is reported on the statement of operations as net income or loss. The measure of segment assets is reported on the balance sheet as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews several key metrics included in net income or loss and total assets, which include the following: <table style="margin:0 auto;border-collapse:collapse;width:75%"><tr><td style="width:163.75pt" valign="top"> </td><td colspan="2" style="width:97.2pt;border-bottom:0.5pt solid #000000" valign="bottom">As of May 31, 2026 </td></tr> <tr><td style="background-color:#DBE5F1;width:163.75pt" valign="top">Cash and bank </td><td style="background-color:#DBE5F1;width:27.6pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:69.6pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">71,531 </td></tr> <tr style="height:3.9pt"><td style="width:163.75pt" valign="top">Total Assets </td><td style="width:27.6pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="width:69.6pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">71,531 </td></tr> </table> <table style="margin:0 auto;border-collapse:collapse;width:75%"><tr style="height:4.95pt"><td style="width:193.9pt" valign="top"></td><td colspan="2" style="width:157.1pt;border-bottom:0.5pt solid #000000" valign="bottom">For six months ended March 31, 2026 </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:193.9pt" valign="top">Service Income </td><td style="background-color:#DBE5F1;width:20.6pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:136.5pt" valign="bottom">40,575 </td></tr> <tr style="height:4.95pt"><td style="width:193.9pt" valign="top">Cost of Revenue </td><td style="width:20.6pt" valign="bottom"> </td><td style="width:136.5pt" valign="bottom">(20,146) </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:193.9pt" valign="top">Consulting </td><td style="background-color:#DBE5F1;width:20.6pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:136.5pt" valign="bottom">(393,125) </td></tr> <tr style="height:4.95pt"><td style="width:193.9pt" valign="top">Legal and professional </td><td style="width:20.6pt" valign="bottom"> </td><td style="width:136.5pt" valign="bottom">(2,015,130) </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:193.9pt" valign="top">Dues and Subscription </td><td style="background-color:#DBE5F1;width:20.6pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:136.5pt" valign="bottom">(1,096) </td></tr> <tr style="height:4.95pt"><td style="width:193.9pt" valign="top">Regulatory Fee </td><td style="width:20.6pt" valign="bottom"> </td><td style="width:136.5pt" valign="bottom">(750) </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:193.9pt" valign="top">Travelling and Entertainment </td><td style="background-color:#DBE5F1;width:20.6pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:136.5pt" valign="bottom">(4,569) </td></tr> <tr style="height:4.95pt"><td style="width:193.9pt" valign="top">Advertising and Marketing </td><td style="width:20.6pt" valign="bottom"> </td><td style="width:136.5pt" valign="bottom">(26,350) </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:193.9pt" valign="top">Training and development </td><td style="background-color:#DBE5F1;width:20.6pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:136.5pt" valign="bottom">(23,800) </td></tr> <tr style="height:4.95pt"><td style="width:193.9pt" valign="top">Loss on settlement of service </td><td style="width:20.6pt" valign="bottom"> </td><td style="width:136.5pt" valign="bottom">(144,666) </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:193.9pt" valign="top">Financial Charges </td><td style="background-color:#DBE5F1;width:20.6pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:136.5pt" valign="bottom">(5,722) </td></tr> <tr style="height:4.95pt"><td style="width:193.9pt" valign="top">Other Expense </td><td style="width:20.6pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:136.5pt;border-bottom:0.5pt solid #000000" valign="bottom">(53) </td></tr> <tr style="height:3.15pt"><td style="background-color:#DBE5F1;width:193.9pt" valign="top">Net loss </td><td style="background-color:#DBE5F1;width:20.6pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:136.5pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">(2,594,832) </td></tr> </table> Segment Reconciliation: <table style="margin:0 auto;border-collapse:collapse;width:75%"><tr><td style="width:167.05pt" valign="top"> </td><td colspan="2" style="width:84.85pt;border-bottom:0.5pt solid #000000" valign="bottom">Three Months </td><td style="width:13pt" valign="bottom"> </td><td colspan="2" style="width:86.1pt;border-bottom:0.5pt solid #000000" valign="bottom">Six Months </td></tr> <tr><td style="background-color:#DBE5F1;width:167.05pt" valign="top">Segment net loss - net loss </td><td style="background-color:#DBE5F1;width:16.05pt;border-bottom:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:68.8pt;border-bottom:0.5pt solid #000000" valign="bottom">(1,418,239) </td><td style="background-color:#DBE5F1;width:13pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:17.3pt;border-bottom:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:68.8pt;border-bottom:0.5pt solid #000000" valign="bottom">(2,594,832) </td></tr> <tr><td style="width:167.05pt" valign="top">Segment loss before income taxes </td><td style="width:16.05pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">$ </td><td style="width:68.8pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">(1,418,239) </td><td style="width:13pt" valign="bottom"> </td><td style="width:17.3pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">$ </td><td style="width:68.8pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">(2,594,832) </td></tr> </table> Recently Issued Accounting Standards In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures.” The amendments in this ASU require disclosures, on an annual and interim basis, of significant segment expenses that are regularly provided to the chief operating decision maker (“CODM”), as well as the aggregate amount of other segment items included in the reported measure of segment profit or loss. The ASU requires that a public entity disclose the title and position of the CODM and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. Public entities will be required to provide all annual disclosures currently required by Topic 280 in interim periods, and entities with a single reportable segment are required to provide all the disclosures required by the amendments in this ASU and existing segment disclosures in Topic 280. This ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The Company adopted ASU 2023-07 on March 1, 2026, during the second quarter of 2026.

Basis of Presentation The accompanying financial statements are presented in U.S. Dollars and conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the SEC.

Use of Estimates The preparation of financial statements in conformity with 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 expenses during the reporting period.

Income Taxes The Company complies with the accounting and reporting requirements of ASC Topic 740, “Income Taxes,” which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company’s management determined that the United States is the Company’s only major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits, if any, as income tax expense. There were no unrecognized tax benefits as of May 31, 2026, and no amounts accrued for interest and penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals, or material deviation from its position. The Company may be subject to potential examination by United States taxing authorities in income taxes. These potential examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with United States tax laws. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months. The Company is incorporated in the United States and is subject to U.S. federal and applicable state income tax laws. The Company has no operations or taxable presence in any other jurisdiction. Due to operating losses incurred during the periods presented, the Company did not recognize any provision for income taxes and had no current income tax expense. Accordingly, the Company’s tax provision was zero for the periods presented.

Net Loss Per Share Net loss per share is computed by dividing net loss by the weighted average number of common shares outstanding during the period in accordance with ASC 260, Earning per Share. On May 31, 2026, we had outstanding common shares of 15,037,354. Basic weighted average common shares and equivalents for the three and six months May 31, 2026, are 14,936,945 and 14,844,335 and for the three and six months ended May 31, 2025 are 14,670,000, respectively.

15037354

14936945

14844335

14670000

Concentration of Credit Risk Financial instruments that potentially subject the Company to concentration of credit risk consist of a cash account in a financial institution. The Company has not experienced losses on this account, and management believes the Company is not exposed to significant risks on such account.

Fair Value of Financial Instruments Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants as of the measurement date. Applicable accounting guidance provides an established hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs that market participants would use in valuing the asset or liability and are developed based on market data obtained from sources independent of our Company. Unobservable inputs are inputs that reflect our Company’s assumptions about the factors that market participants would use in valuing the asset or liability. The fair value hierarchy consists of the following three levels of inputs that may be used to measure fair value: <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-72pt">Level 1 -</kbd>Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-72pt">Level 2 -</kbd>Inputs other than quoted prices included in Level 1 that are observable in the marketplace either directly (i.e., as prices) or indirectly (i.e., derived from prices). <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-72pt">Level 3 -</kbd>Unobservable inputs which are supported by little or no market activity. The fair value of the Company’s liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value Measurements and Disclosures,” approximates the carrying amounts represented in the accompanying balance sheet, primarily due to their short-term nature.

Stock-based Compensation The Company follows ASC 718-10, Stock Compensation, which addresses the accounting for transactions in which an entity exchanges its equity instruments for goods or services, with a primary focus on transactions in which an entity obtains employee services in share-based payment transactions. ASC 718-10 requires measurement of the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). Incremental compensation costs arising from subsequent modifications of awards after the grant date must be recognized. The Company has not adopted a stock option plan and has not granted any stock options.

Revenue Recognition Policy The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers. The Company generates revenue from consulting, strategic advisory, business development, marketing support, operational planning, and other related professional services. The Company enters into service arrangements that may include one or more performance obligations depending on the nature of the contractual services promised to the customer. The Company evaluates each contract to identify its performance obligations and allocates the transaction price to each performance obligation, if applicable, based on the relative standalone selling prices. Revenue is recognized over time as the customer simultaneously receives and consumes the benefits of the services provided. Progress toward satisfaction of the performance obligations is measured based on the services performed during the billing period, which generally corresponds with the Company’s monthly invoicing. The Company evaluates each contract to determine whether it is acting as a principal or an agent in accordance with ASC 606. The Company recognizes revenue on a gross basis when it controls the promised services before they are transferred to the customer and is primarily responsible for satisfying the related performance obligations. In certain arrangements, the Company may engage third parties, including related parties, to assist in providing contracted services. When the Company acts as the principal, amounts paid or payable to such parties are recognized as cost of revenue, while revenue is recognized for the gross amount of consideration to which the Company expects to be entitled under the contract.

Segment Reporting ASC Topic 280, Segment Reporting, establishes standards for companies to report, in their financial statements, information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise that engage in business activities from which it may recognize revenues and incur expenses, and for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker, or group, in deciding how to allocate resources and assess performance. The Company’s CODM has been identified as the Chief Financial Officer, who reviews the assets, operating results and financial metrics for the Company to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that the Company only has one reportable segment. The CODM assesses performance for the single segment and decides how to allocate resources based on net income or loss that also is reported on the statement of operations as net income or loss. The measure of segment assets is reported on the balance sheet as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews several key metrics included in net income or loss and total assets, which include the following: <table style="margin:0 auto;border-collapse:collapse;width:75%"><tr><td style="width:163.75pt" valign="top"> </td><td colspan="2" style="width:97.2pt;border-bottom:0.5pt solid #000000" valign="bottom">As of May 31, 2026 </td></tr> <tr><td style="background-color:#DBE5F1;width:163.75pt" valign="top">Cash and bank </td><td style="background-color:#DBE5F1;width:27.6pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:69.6pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">71,531 </td></tr> <tr style="height:3.9pt"><td style="width:163.75pt" valign="top">Total Assets </td><td style="width:27.6pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="width:69.6pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">71,531 </td></tr> </table> <table style="margin:0 auto;border-collapse:collapse;width:75%"><tr style="height:4.95pt"><td style="width:193.9pt" valign="top"></td><td colspan="2" style="width:157.1pt;border-bottom:0.5pt solid #000000" valign="bottom">For six months ended March 31, 2026 </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:193.9pt" valign="top">Service Income </td><td style="background-color:#DBE5F1;width:20.6pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:136.5pt" valign="bottom">40,575 </td></tr> <tr style="height:4.95pt"><td style="width:193.9pt" valign="top">Cost of Revenue </td><td style="width:20.6pt" valign="bottom"> </td><td style="width:136.5pt" valign="bottom">(20,146) </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:193.9pt" valign="top">Consulting </td><td style="background-color:#DBE5F1;width:20.6pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:136.5pt" valign="bottom">(393,125) </td></tr> <tr style="height:4.95pt"><td style="width:193.9pt" valign="top">Legal and professional </td><td style="width:20.6pt" valign="bottom"> </td><td style="width:136.5pt" valign="bottom">(2,015,130) </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:193.9pt" valign="top">Dues and Subscription </td><td style="background-color:#DBE5F1;width:20.6pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:136.5pt" valign="bottom">(1,096) </td></tr> <tr style="height:4.95pt"><td style="width:193.9pt" valign="top">Regulatory Fee </td><td style="width:20.6pt" valign="bottom"> </td><td style="width:136.5pt" valign="bottom">(750) </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:193.9pt" valign="top">Travelling and Entertainment </td><td style="background-color:#DBE5F1;width:20.6pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:136.5pt" valign="bottom">(4,569) </td></tr> <tr style="height:4.95pt"><td style="width:193.9pt" valign="top">Advertising and Marketing </td><td style="width:20.6pt" valign="bottom"> </td><td style="width:136.5pt" valign="bottom">(26,350) </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:193.9pt" valign="top">Training and development </td><td style="background-color:#DBE5F1;width:20.6pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:136.5pt" valign="bottom">(23,800) </td></tr> <tr style="height:4.95pt"><td style="width:193.9pt" valign="top">Loss on settlement of service </td><td style="width:20.6pt" valign="bottom"> </td><td style="width:136.5pt" valign="bottom">(144,666) </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:193.9pt" valign="top">Financial Charges </td><td style="background-color:#DBE5F1;width:20.6pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:136.5pt" valign="bottom">(5,722) </td></tr> <tr style="height:4.95pt"><td style="width:193.9pt" valign="top">Other Expense </td><td style="width:20.6pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:136.5pt;border-bottom:0.5pt solid #000000" valign="bottom">(53) </td></tr> <tr style="height:3.15pt"><td style="background-color:#DBE5F1;width:193.9pt" valign="top">Net loss </td><td style="background-color:#DBE5F1;width:20.6pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:136.5pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">(2,594,832) </td></tr> </table> Segment Reconciliation: <table style="margin:0 auto;border-collapse:collapse;width:75%"><tr><td style="width:167.05pt" valign="top"> </td><td colspan="2" style="width:84.85pt;border-bottom:0.5pt solid #000000" valign="bottom">Three Months </td><td style="width:13pt" valign="bottom"> </td><td colspan="2" style="width:86.1pt;border-bottom:0.5pt solid #000000" valign="bottom">Six Months </td></tr> <tr><td style="background-color:#DBE5F1;width:167.05pt" valign="top">Segment net loss - net loss </td><td style="background-color:#DBE5F1;width:16.05pt;border-bottom:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:68.8pt;border-bottom:0.5pt solid #000000" valign="bottom">(1,418,239) </td><td style="background-color:#DBE5F1;width:13pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:17.3pt;border-bottom:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:68.8pt;border-bottom:0.5pt solid #000000" valign="bottom">(2,594,832) </td></tr> <tr><td style="width:167.05pt" valign="top">Segment loss before income taxes </td><td style="width:16.05pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">$ </td><td style="width:68.8pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">(1,418,239) </td><td style="width:13pt" valign="bottom"> </td><td style="width:17.3pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">$ </td><td style="width:68.8pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">(2,594,832) </td></tr> </table>

71531

<table style="margin:0 auto;border-collapse:collapse;width:75%"><tr style="height:4.95pt"><td style="width:193.9pt" valign="top"></td><td colspan="2" style="width:157.1pt;border-bottom:0.5pt solid #000000" valign="bottom">For six months ended March 31, 2026 </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:193.9pt" valign="top">Service Income </td><td style="background-color:#DBE5F1;width:20.6pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:136.5pt" valign="bottom">40,575 </td></tr> <tr style="height:4.95pt"><td style="width:193.9pt" valign="top">Cost of Revenue </td><td style="width:20.6pt" valign="bottom"> </td><td style="width:136.5pt" valign="bottom">(20,146) </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:193.9pt" valign="top">Consulting </td><td style="background-color:#DBE5F1;width:20.6pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:136.5pt" valign="bottom">(393,125) </td></tr> <tr style="height:4.95pt"><td style="width:193.9pt" valign="top">Legal and professional </td><td style="width:20.6pt" valign="bottom"> </td><td style="width:136.5pt" valign="bottom">(2,015,130) </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:193.9pt" valign="top">Dues and Subscription </td><td style="background-color:#DBE5F1;width:20.6pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:136.5pt" valign="bottom">(1,096) </td></tr> <tr style="height:4.95pt"><td style="width:193.9pt" valign="top">Regulatory Fee </td><td style="width:20.6pt" valign="bottom"> </td><td style="width:136.5pt" valign="bottom">(750) </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:193.9pt" valign="top">Travelling and Entertainment </td><td style="background-color:#DBE5F1;width:20.6pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:136.5pt" valign="bottom">(4,569) </td></tr> <tr style="height:4.95pt"><td style="width:193.9pt" valign="top">Advertising and Marketing </td><td style="width:20.6pt" valign="bottom"> </td><td style="width:136.5pt" valign="bottom">(26,350) </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:193.9pt" valign="top">Training and development </td><td style="background-color:#DBE5F1;width:20.6pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:136.5pt" valign="bottom">(23,800) </td></tr> <tr style="height:4.95pt"><td style="width:193.9pt" valign="top">Loss on settlement of service </td><td style="width:20.6pt" valign="bottom"> </td><td style="width:136.5pt" valign="bottom">(144,666) </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:193.9pt" valign="top">Financial Charges </td><td style="background-color:#DBE5F1;width:20.6pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:136.5pt" valign="bottom">(5,722) </td></tr> <tr style="height:4.95pt"><td style="width:193.9pt" valign="top">Other Expense </td><td style="width:20.6pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:136.5pt;border-bottom:0.5pt solid #000000" valign="bottom">(53) </td></tr> <tr style="height:3.15pt"><td style="background-color:#DBE5F1;width:193.9pt" valign="top">Net loss </td><td style="background-color:#DBE5F1;width:20.6pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:136.5pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">(2,594,832) </td></tr> </table>

40575

20146

393125

2015130

1096 750

4569

26350

23800

144666

-5722

-53

-2594832

<table style="margin:0 auto;border-collapse:collapse;width:75%"><tr><td style="width:167.05pt" valign="top"> </td><td colspan="2" style="width:84.85pt;border-bottom:0.5pt solid #000000" valign="bottom">Three Months </td><td style="width:13pt" valign="bottom"> </td><td colspan="2" style="width:86.1pt;border-bottom:0.5pt solid #000000" valign="bottom">Six Months </td></tr> <tr><td style="background-color:#DBE5F1;width:167.05pt" valign="top">Segment net loss - net loss </td><td style="background-color:#DBE5F1;width:16.05pt;border-bottom:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:68.8pt;border-bottom:0.5pt solid #000000" valign="bottom">(1,418,239) </td><td style="background-color:#DBE5F1;width:13pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:17.3pt;border-bottom:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:68.8pt;border-bottom:0.5pt solid #000000" valign="bottom">(2,594,832) </td></tr> <tr><td style="width:167.05pt" valign="top">Segment loss before income taxes </td><td style="width:16.05pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">$ </td><td style="width:68.8pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">(1,418,239) </td><td style="width:13pt" valign="bottom"> </td><td style="width:17.3pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">$ </td><td style="width:68.8pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">(2,594,832) </td></tr> </table>

-1418239

-2594832

-1418239

-2594832

Recently Issued Accounting Standards In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures.” The amendments in this ASU require disclosures, on an annual and interim basis, of significant segment expenses that are regularly provided to the chief operating decision maker (“CODM”), as well as the aggregate amount of other segment items included in the reported measure of segment profit or loss. The ASU requires that a public entity disclose the title and position of the CODM and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. Public entities will be required to provide all annual disclosures currently required by Topic 280 in interim periods, and entities with a single reportable segment are required to provide all the disclosures required by the amendments in this ASU and existing segment disclosures in Topic 280. This ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The Company adopted ASU 2023-07 on March 1, 2026, during the second quarter of 2026.

NOTE 3 - SHAREHOLDERS DEFICIT Common Stock Authorized: 500,000,000 shares of voting common stock with a par value of $0.0001, 200,000,000 shares of preferred stock with a par value of $0.0001. As of May 31, 2026, the Company had 15,037,354 shares of common stock outstanding. No preferred stock is issued as of May 31, 2026. As of May 31, 2025, the Company had 14,670,000 shares of common stock outstanding. No preferred stock is issued as of May 31, 2025. For the period between inception and May 31, 2026, the Company engaged in the following equity events: Sale of Common Stock and Subscriptions From July 24, 2024, through November 30, 2024, the Company issued 5,370,000 shares of the Company’s common stock to investors for an aggregate purchase price of $59,100. The company booked these transactions as subscription receivable as of November 30,2024. The company received the proceeds from investors in January 2025. On March 30, 2026, the Company issued 100,000 ordinary shares to JE Omnitrade, Inc. at a price of USD $1.00 per share pursuant to a Share Subscription Agreement dated March 24, 2026. The Company received cash proceeds of USD $100,000 on the same date. Under the terms of the agreement, JE Omnitrade, Inc. agreed to subscribe for up to 300,000 ordinary shares for total consideration of USD $300,000, with the remaining USD $200,000 payable in future installments. Additional shares will be issued on a pro rata basis as future installment payments are received. From December 1, 2025, through May 31, 2026, the Company issued 101,682 shares of the Company’s common stock to investors for an aggregate purchase price of $101,682. The company issued 2,000 common shares to Fayaz Pinjari at a $1.00 per share against which the payment has not been received. The company booked this transaction amounting to $2,000 as subscription receivable as of May 31, 2026. Shares issued for license fees From July 24, 2024, through November 30, 2024, the Company issued 300,000 shares of the Company’s common stock to Locus Social Inc. as initial license fee of $30,000. Shares issued to founders On July 29, 2024, the Company issued 9,000,000 shares of the Company’s Common Stock to founders. Shares issued for services On December 31, 2025, the Company issued 118,800 shares of common stock to Soho Capital Solutions in exchange for services rendered. Although the agreed price was $0.10 per share (totaling $11,880), the shares were recorded at their estimated fair value of $1.00 per share, resulting in a total recognized value of $118,800. Accordingly, the Company recognized a loss on settlement of services of $106,920, representing the excess of the fair value of the shares issued over the agreed consideration. On February 28, 2026, the Company issued 41,940 shares of common stock to Soho Capital Solutions in exchange for services rendered. Although the agreed price was $0.10 per share (totaling $4,194), the shares were recorded at their estimated fair value of $1.00 per share, resulting in a total recognized value of $41,940. Accordingly, the Company recognized a loss on settlement of services of $37,746, representing the excess of the fair value of the shares issued over the agreed consideration. On May 31, 2026, the Company issued an aggregate of 4,932 shares of its common stock to Soho Capital Solutions for services rendered at a price of $1.00 per share, for total proceeds of $4,932.

500000000

0.0001

200000000

0.0001

15037354

14670000

5370000

59100

100000

101682

2000

300000

30000

9000000

118800

106920

41940

37746

4932

NOTE 4 - REVENUE RECOGNITION During the three months ended May 31, 2026, the Company recognized $40,575 of revenue related to consulting and strategic advisory services performed during April 2026 under a customer service arrangement. The Company also recognized cost of revenue of $20,146, primarily consisting of fees paid to related parties that performed a portion of the contracted services. The related invoice was issued on May 6, 2026, following completion of the services, and payment was received in full on May 15, 2026. Accordingly, no accounts receivable related to this arrangement were outstanding as of May 31, 2026. The Company is acting as a principal in accordance with ASC 606. The Company recognized revenue on a gross basis as it controls the promised services before they are transferred to the customer and is primarily responsible for satisfying the performance obligations. Revenue is recognized over time as the customer simultaneously receives and consumes the benefits of the services provided. Progress toward satisfaction of the performance obligations is measured based on the services performed during the billing period, which generally corresponds with the Company’s monthly invoicing.

40575

20146

NOTE 5 - CURRENT LOAN TRANSACTIONS The Company entered into a loan agreement with Sun Yun Bo on April 10, 2025. The total amount of money being borrowed from the Lender (SUN YUN BO) is $1,000. The total amount of the Borrowed Money, including principal and interest, shall be due and payable in 18 months (“Due Date”), and the Loan can be renewed after eighteen (18) months at a rate equal to the Interest Rate above SOFR (meaning SOFR plus Interest Rate(12%), also referred to as Renewed Interest Rate).The accrued interest is capitalized and added to the principal amount of the loan. The total principal plus accrued interest from Sun Yun Bo as of May 31, 2026, is $1,137. The Company entered into a loan agreement with Chen Qi on August 18, 2025. The total amount of money borrowed from the lender (Chen Qi) is $5,000. The total amount of the Borrowed Money, including principal and interest, shall be due and payable in 12 months (“Due Date”), and the Loan can be renewed after twelve (12) months at a rate equal to the Interest Rate above SOFR (meaning SOFR plus Interest Rate(8%), also referred to as Renewed Interest Rate).The accrued interest is capitalized and added to the principal amount of the loan. The net proceeds of $4,854.10, after deduction of processing fees, were received on August 21, 2025. The total principal plus accrued interest from Chen Qi as of May 31, 2026, is $5,311. The Company entered into a loan agreement with Chen Tingting on August 18, 2025. The total amount of money borrowed from Chen Tingting is $3,000. The total amount of the Borrowed Money, including principal and interest, shall be due and payable in 12 months (“Due Date”), and the Loan can be renewed after twelve (12) months at a rate equal to the Interest Rate above SOFR (meaning SOFR plus Interest Rate(8%), also referred to as Renewed Interest Rate).The accrued interest is capitalized and added to the principal amount of the loan. The net proceeds of $2,912.70, after deduction of processing fees, were received on August 25, 2025. The total principal plus accrued interest from Chen Tingting as of May 31, 2026, is $3,184. The Company entered into a loan agreement with CUI Xiangdong on September 1, 2025. The total amount of money borrowed was $1,000. The loan will bear interest at 8% per annum and will be due in full, including accrued interest, on September 1, 2026 (the “Due Date”). The loan may be renewed at maturity for an additional 12-month term at a rate equal to SOFR plus 8% (the “Renewed Interest Rate”). The total principal plus accrued interest from CUI Xiangdong as of May 31, 2026, is $1,059. On September 15, 2025, the Company entered into separate loan agreements with six individual lenders: Xue Yiming, Guo Xue, Huang Zhigang, Huang Shanli, He Yan, and Luo Wenhao (collectively, the “Lenders”), for a total principal amount of $7,000. Each lender will enter into a distinct agreement with the Company. Under the terms of the agreements, each lender will contribute $1,000, except for Huang Zhigang, who will lend $2,000. The loans will bear interest at a fixed rate of 8% per annum and will mature on 12-months period (the “Due Date”), at which time the full principal amount, together with all accrued interest, shall become due and payable. Upon maturity, the loans may be renewed for an additional 12-month term at an interest rate equal to the Secured Overnight Financing Rate (SOFR) plus 8% per annum (the “Renewed Interest Rate”). The total principal plus accrued interest from each party as of May 31, 2026, is $7,390.

1000

0.12

1137

5000

0.08

5311

3000

0.08

3184

1000

0.08

1059

7000

0.08

7390

NOTE 6 - RELATED PARTY TRANSACTIONS The related parties had transactions for the three months ended May 31, 2026, consisting of the following: <table style="margin:0 auto;border-collapse:collapse;width:80%"><tr><td style="width:184.6pt;border-bottom:0.5pt solid #000000" valign="bottom">Name of the related parties </td><td style="width:16.75pt" valign="bottom"> </td><td style="width:173.05pt;border-bottom:0.5pt solid #000000" valign="bottom">Nature of relationship </td></tr> <tr><td style="background-color:#DBE5F1;width:184.6pt;border-top:0.5pt solid #000000" valign="top">Lingyun Mao </td><td style="background-color:#DBE5F1;width:16.75pt" valign="top"> </td><td style="background-color:#DBE5F1;width:173.05pt;border-top:0.5pt solid #000000" valign="top">Shareholder </td></tr> <tr><td style="width:184.6pt" valign="top">Fairbanks Global Partners II LLC </td><td style="width:16.75pt" valign="top"> </td><td style="width:173.05pt" valign="top">Shareholder </td></tr> <tr><td style="background-color:#DBE5F1;width:184.6pt" valign="top">One World Engineering Corporation </td><td style="background-color:#DBE5F1;width:16.75pt" valign="top"> </td><td style="background-color:#DBE5F1;width:173.05pt" valign="top">Shareholder </td></tr> <tr><td style="width:184.6pt" valign="top">Want Pty Ltd ATF Wang Family Trust </td><td style="width:16.75pt" valign="top"> </td><td style="width:173.05pt" valign="top">Shareholder </td></tr> <tr><td style="background-color:#DBE5F1;width:184.6pt" valign="top">Shabnoor Shah </td><td style="background-color:#DBE5F1;width:16.75pt" valign="top"> </td><td style="background-color:#DBE5F1;width:173.05pt" valign="top">Shareholder, COO </td></tr> <tr><td style="width:184.6pt" valign="top">Luis Carlos Ung </td><td style="width:16.75pt" valign="top"> </td><td style="width:173.05pt" valign="top">Shareholder, President, CEO, CFO </td></tr> <tr><td style="background-color:#DBE5F1;width:184.6pt" valign="top">Taurus Era Corporation </td><td style="background-color:#DBE5F1;width:16.75pt" valign="top"> </td><td style="background-color:#DBE5F1;width:173.05pt" valign="top">Entity under the common control </td></tr> <tr><td style="width:184.6pt" valign="top">Alphega Global Partners Corporation </td><td style="width:16.75pt" valign="top"> </td><td style="width:173.05pt" valign="top">Entity under the common control </td></tr> <tr><td style="background-color:#DBE5F1;width:184.6pt" valign="top">IM Abundance Pty Ltd </td><td style="background-color:#DBE5F1;width:16.75pt" valign="top"> </td><td style="background-color:#DBE5F1;width:173.05pt" valign="top">Entity under the common control </td></tr> </table> * Hung Fong Wang Key Management Personnel of IM Abundance and Alphega Innovation Corporation (AIC) resigned from AIC on October 1, 2025, while this entity is still a related party due to Hung Fong Wang, who is still shareholder of AIC. <table style="margin:0 auto;border-collapse:collapse;width:90%"><tr><td style="width:191.6pt" valign="top"></td><td style="width:15.05pt" valign="top"> </td><td colspan="2" style="width:92.25pt;border-bottom:0.5pt solid #000000" valign="bottom">As of May 31, 2026 </td><td style="width:14.8pt" valign="bottom"> </td><td colspan="2" style="width:107.5pt;border-bottom:0.5pt solid #000000" valign="bottom">As of November 30, 2025 </td></tr> <tr><td style="width:191.6pt;border-bottom:0.5pt solid #000000" valign="top">Accrued Services </td><td style="width:15.05pt" valign="top"> </td><td colspan="2" style="width:92.25pt;border-top:0.5pt solid #000000" valign="top"> </td><td style="width:14.8pt" valign="top"> </td><td colspan="2" style="width:107.5pt;border-top:0.5pt solid #000000" valign="top"> </td></tr> <tr><td style="background-color:#DBE5F1;width:191.6pt;border-top:0.5pt solid #000000" valign="top">Lingyun Mao </td><td style="background-color:#DBE5F1;width:15.05pt" valign="top"> </td><td style="background-color:#DBE5F1;width:16.1pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:76.15pt" valign="top">315 </td><td style="background-color:#DBE5F1;width:14.8pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:17.7pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:89.8pt" valign="bottom">315 </td></tr> <tr><td style="width:191.6pt" valign="top">Fairbanks Global Partners II LLC </td><td style="width:15.05pt" valign="top"> </td><td style="width:16.1pt" valign="bottom"> </td><td style="width:76.15pt" valign="top">1,880,631 </td><td style="width:14.8pt" valign="bottom"> </td><td style="width:17.7pt" valign="bottom"> </td><td style="width:89.8pt" valign="bottom">902,525 </td></tr> <tr><td style="background-color:#DBE5F1;width:191.6pt" valign="top">One World Engineering Corporation </td><td style="background-color:#DBE5F1;width:15.05pt" valign="top"> </td><td style="background-color:#DBE5F1;width:16.1pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:76.15pt" valign="top">1,286,039 </td><td style="background-color:#DBE5F1;width:14.8pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:17.7pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:89.8pt" valign="bottom">582,239 </td></tr> <tr><td style="width:191.6pt" valign="top">Wang Pty Ltd ATF Wang Family Trust </td><td style="width:15.05pt" valign="top"> </td><td style="width:16.1pt" valign="bottom"> </td><td style="width:76.15pt" valign="top">250 </td><td style="width:14.8pt" valign="bottom"> </td><td style="width:17.7pt" valign="bottom"> </td><td style="width:89.8pt" valign="bottom">250 </td></tr> <tr><td style="background-color:#DBE5F1;width:191.6pt" valign="top">Shabnoor Shah </td><td style="background-color:#DBE5F1;width:15.05pt" valign="top"> </td><td style="background-color:#DBE5F1;width:16.1pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:76.15pt" valign="top">603,025 </td><td style="background-color:#DBE5F1;width:14.8pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:17.7pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:89.8pt" valign="bottom">308,075 </td></tr> <tr><td style="width:191.6pt" valign="top">IM Abundance Pty Ltd </td><td style="width:15.05pt" valign="top"> </td><td style="width:16.1pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:76.15pt;border-bottom:0.5pt solid #000000" valign="top">88,188 </td><td style="width:14.8pt" valign="bottom"> </td><td style="width:17.7pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:89.8pt;border-bottom:0.5pt solid #000000" valign="bottom">88,188 </td></tr> <tr><td style="background-color:#DBE5F1;width:191.6pt" valign="top">Total Due to related party </td><td style="background-color:#DBE5F1;width:15.05pt" valign="top"> </td><td style="background-color:#DBE5F1;width:16.1pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:76.15pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top">3,858,448 </td><td style="background-color:#DBE5F1;width:14.8pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:17.7pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:89.8pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">1,881,592 </td></tr> </table> As of May 31, 2026, balances due to related parties primarily represent the consulting and professional services provided by the shareholders. For the six months ended the Company accrued $2,112,856 in related party transactions and made payments of $136,000 resulting in a closing balance of $3,858,448 in due to related parties. LOAN FROM RELATED PARTIES: The Company entered into the loan agreement with Luis Carlos Ung on May 20, 2025. The total amount of money being borrowed from Luis Carlos Ung was $12,000. The total amount of the Borrowed Money, including principal and interest, shall be due and payable in 18 months (“Due Date”), and the Loan can be renewed after eighteen (18) months at a rate equal to the Interest Rate above SOFR (meaning SOFR plus Interest Rate(12%), also referred to as Renewed Interest Rate). The accrued interest is capitalized and added to the principal amount of the loan. The total principal plus accrued interest from Luis Carlos as of May 31, 2026, is $13,484. On October 2, 2025, Alphega Innovations Corporation entered into a loan agreement with One World Engineering Corporation for principal financing of $20,000. The loan bears interest at a fixed rate of 12% per annum and matures 12 months from the effective date. The loan is secured by a first-priority security interest in substantially all assets of the Company and is classified as senior secured debt. At the lender’s sole discretion, the outstanding principal and accrued interest may be converted into common shares of the Company at $0.03 per share. Interest is accrued monthly and payable at maturity unless earlier converted or repaid. The total principal plus accrued interest from One World Engineering Corp as of May 31, 2026, is $21,600. On December 8, 2025, the Company entered into a loan agreement with Taurus Era Corporation for $15,000. The loan bears interest at 12% per annum and matures 12 months from the effective date. The loan is secured by a first- priority security interest over all Company assets and ranks as senior secured debt. The total principal plus accrued interest from Taurus Era Corporation as of May 31, 2026, is $15,865. On January 27, 2026, Alphega Innovations Corporation entered into a loan agreement with Alphega Global Partners Corporation for principal financing of $25,000. The loan bears interest at a fixed rate of 12% per annum and matures 12 months from the effective date. The loan is secured by a first-priority security interest in substantially all assets of the Company and is classified as senior secured debt. Interest is accrued monthly and payable at maturity unless earlier repaid. The total principal plus accrued interest from Alphega Global Partners Corp as of May 31, 2026, is $26,033. On March 10, 2026, the Company entered into a loan agreement with Alphega Global Partners Corp for USD $9,000. The loan bears interest at 12% per annum and matures 12 months from the effective date. The loan is secured by a first-priority security interest over all Company assets and ranks as senior secured debt. The total principal plus accrued interest from Alphega Global Partners Corp as of May 31, 2026 is $9,240. Accrued Expenses As of May 31, 2026, the Company had accrued interest of $6,304 related to its outstanding loan balance. The accrued interest has been recorded within financial charges in the accompanying Statement of Operations and included in Accrued Liabilities on the Balance Sheet.

<table style="margin:0 auto;border-collapse:collapse;width:90%"><tr><td style="width:191.6pt" valign="top"></td><td style="width:15.05pt" valign="top"> </td><td colspan="2" style="width:92.25pt;border-bottom:0.5pt solid #000000" valign="bottom">As of May 31, 2026 </td><td style="width:14.8pt" valign="bottom"> </td><td colspan="2" style="width:107.5pt;border-bottom:0.5pt solid #000000" valign="bottom">As of November 30, 2025 </td></tr> <tr><td style="width:191.6pt;border-bottom:0.5pt solid #000000" valign="top">Accrued Services </td><td style="width:15.05pt" valign="top"> </td><td colspan="2" style="width:92.25pt;border-top:0.5pt solid #000000" valign="top"> </td><td style="width:14.8pt" valign="top"> </td><td colspan="2" style="width:107.5pt;border-top:0.5pt solid #000000" valign="top"> </td></tr> <tr><td style="background-color:#DBE5F1;width:191.6pt;border-top:0.5pt solid #000000" valign="top">Lingyun Mao </td><td style="background-color:#DBE5F1;width:15.05pt" valign="top"> </td><td style="background-color:#DBE5F1;width:16.1pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:76.15pt" valign="top">315 </td><td style="background-color:#DBE5F1;width:14.8pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:17.7pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:89.8pt" valign="bottom">315 </td></tr> <tr><td style="width:191.6pt" valign="top">Fairbanks Global Partners II LLC </td><td style="width:15.05pt" valign="top"> </td><td style="width:16.1pt" valign="bottom"> </td><td style="width:76.15pt" valign="top">1,880,631 </td><td style="width:14.8pt" valign="bottom"> </td><td style="width:17.7pt" valign="bottom"> </td><td style="width:89.8pt" valign="bottom">902,525 </td></tr> <tr><td style="background-color:#DBE5F1;width:191.6pt" valign="top">One World Engineering Corporation </td><td style="background-color:#DBE5F1;width:15.05pt" valign="top"> </td><td style="background-color:#DBE5F1;width:16.1pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:76.15pt" valign="top">1,286,039 </td><td style="background-color:#DBE5F1;width:14.8pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:17.7pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:89.8pt" valign="bottom">582,239 </td></tr> <tr><td style="width:191.6pt" valign="top">Wang Pty Ltd ATF Wang Family Trust </td><td style="width:15.05pt" valign="top"> </td><td style="width:16.1pt" valign="bottom"> </td><td style="width:76.15pt" valign="top">250 </td><td style="width:14.8pt" valign="bottom"> </td><td style="width:17.7pt" valign="bottom"> </td><td style="width:89.8pt" valign="bottom">250 </td></tr> <tr><td style="background-color:#DBE5F1;width:191.6pt" valign="top">Shabnoor Shah </td><td style="background-color:#DBE5F1;width:15.05pt" valign="top"> </td><td style="background-color:#DBE5F1;width:16.1pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:76.15pt" valign="top">603,025 </td><td style="background-color:#DBE5F1;width:14.8pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:17.7pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:89.8pt" valign="bottom">308,075 </td></tr> <tr><td style="width:191.6pt" valign="top">IM Abundance Pty Ltd </td><td style="width:15.05pt" valign="top"> </td><td style="width:16.1pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:76.15pt;border-bottom:0.5pt solid #000000" valign="top">88,188 </td><td style="width:14.8pt" valign="bottom"> </td><td style="width:17.7pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:89.8pt;border-bottom:0.5pt solid #000000" valign="bottom">88,188 </td></tr> <tr><td style="background-color:#DBE5F1;width:191.6pt" valign="top">Total Due to related party </td><td style="background-color:#DBE5F1;width:15.05pt" valign="top"> </td><td style="background-color:#DBE5F1;width:16.1pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:76.15pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top">3,858,448 </td><td style="background-color:#DBE5F1;width:14.8pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:17.7pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:89.8pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">1,881,592 </td></tr> </table>

315

1880631

902525

1286039

582239

250

603025

308075

88188

3858448

1881592

2112856

136000

3858448

12000

0.12

13484

20000

0.12

0.03

21600

15000

0.12

15865

25000

0.12

26033

9000

0.12

9240

6304

NOTE 7 - SUBSEQUENT EVENTS In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date and through the date of this filing. The Company has reviewed subsequent events occurring after the balance sheet date and has determined that these events necessitate adjustments to or disclosure in the accompanying financial statements. On May 30, 2026, the Company issued 2,000 shares of its common stock to Fayaz Pinjari at a purchase price of $1.00 per share, for aggregate consideration of $2,000. As of May 31, 2026, the shares had been issued and the Company recorded a subscription receivable of $2,000. The Company subsequently received the cash proceeds of $2,000 on June 3, 2026. On June 11, 2026, the Company issued 5,000 shares of its common stock to Eric Liese at a purchase price of $1.00 per share and received aggregate cash proceeds of $5,000 on the same date.

2000

5000