Note 1 — Basis of presentation

The condensed consolidated financial statements include The Awareness Group, Inc. (“TAAG” or the “Company,” formerly Freedom Holdings, Inc.) and its majority-owned subsidiaries, prepared under U.S. GAAP for interim information and Article 8 of Regulation S-X; intercompany balances are eliminated. Fiscal year ends September 30. Unaudited and not reviewed by an independent registered public accounting firm.

Note 2 — Restatement of previously issued financial statements (ASC 250)

The September 30, 2025 comparative balance sheet is restated to derecognize self-minted Candela/CLA crypto tokens and related inventory (ASC 350-60-15; ASC 350-30-25-3) and to reflect the reverse-recapitalization derecognition of non-capitalizable intangible and other assets. The Company expects to file a restated FY2024 Form 10-K/A and FY2025 Form 10-K and, as advised by counsel, a non-reliance Form 8-K under Item 4.02. Because the FY2024 and FY2025 financial statements are still being re-audited/audited, the opening balances and comparatives herein are subject to change and this report may be amended.

Note 3 — Going concern

The Company reports a net stockholders' deficit of $(1,095,714) at March 31, 2026 and negative working capital, raising substantial doubt about its ability to continue as a going concern within one year. Management's plans include deploying the contracted solar portfolio, monetizing Investment Tax Credits, completing the re-audit, and securing additional financing; no assurance can be given.

Note 4 — Business combination — Prosper Energy

During the period the Company entered into arrangements to acquire a 51% equity interest in Inside Marketing Inc. (d/b/a “Prosper Energy”), with an option over the remaining 49%. The transaction documents exchanged to date comprise a form of Equity Purchase Agreement and a Preliminary Addendum (November 2025) that is by its terms non-binding; a definitive Second Addendum — completing the agreement, transferring voting and board control, and replacing the Year-1 economic carve-out — has been prepared and is pending execution by the parties. The consolidation of Prosper Energy from December 16, 2025 reflected in these financial statements is CONDITIONAL on execution of the Second Addendum and on confirmation by securities counsel and the Company’s independent auditor that control in substance passed for the periods presented. Absent that confirmation, the 51% interest would be reported as an investment carried at approximately $20,550, and consolidated revenue for the three and six months ended March 31, 2026 would be $1,953,713 and $2,285,669, with net income of $114,088 and a net loss of $(74,701) (after the revenue recognized per Note 7 and the project-cost releases and impairment described in Note 5). Prosper Energy’s results are included on a normalized basis that excludes identified personal and related-party items (revenue reduced by $17,606; operating expenses reduced by $68,896; interest expense reduced by $8,863 — see file note FN-2026-07-06); the classification of the balance-sheet counterparts of these adjustments (shareholder distribution or receivable) is pending. The purchase-price allocation is preliminary: the consideration comprises 1,000,000 restricted TAAG shares (provisionally measured at $20,550) plus contingent share and platform-contribution elements pending valuation; an acquisition-date balance sheet has not been received, and Prosper’s net assets are consolidated from its self-prepared March 1, 2026 balance sheet ($256,587). No goodwill or bargain-purchase gain has been recognized pending ASC 805-30-25 reassessment and valuation support. The acquisition is expected to be significant under Rule 1-02(w) of Regulation S-X, requiring audited financial statements of Prosper Energy and pro forma financial information under Rule 3-05 and Article 11, and a Current Report on Form 8-K/A.

Note 5 — Solar project portfolio and deferred-construction obligation

The Company owns the residential solar systems it develops and capitalizes them at milestone-weighted cost under ASC 360 (gross profit excluded), recognized as projects advance through five milestones (NTP, designs, permit, install, PTO). The matching construction obligation is a deferred-construction liability payable on receipt of the Investment Tax Credit; additions are non-cash. Systems for which revenue has not yet been recognized remain capitalized; revenue is recognized as described in Note 7, and on recognition the capitalized milestone-weighted cost of the related systems is released to cost of revenue. The three and six months ended March 31, 2026 include cost releases of $1,289,448 and $1,486,889 respectively (schedule-listed projects at their scheduled 67% cost; other Thrive-funded projects at the 62% cost assessed by management; both pending project-level remittance detail and installer-invoice support) and a $49,064 impairment of capitalized costs on the four projects declined in financing underwriting (ASC 340-40-35-3).

Note 6 — Cryptocurrency tokens

Self-minted CLA and Candela tokens have been derecognized to $0 (see Note 2).

Note 7 — Revenue recognition

Revenue on solar projects sold to Thrive Power LLC is recognized under ASC 606 over time at the contractual milestones (notice to proceed, design, permit, install, permission to operate). This reflects management’s written representation, dated July 13, 2026, that every project on the revenue recognition schedule has been approved in Thrive underwriting and has achieved notice to proceed; corroborating documentation (per-project Thrive approvals, notices to proceed, and the dealer-agreement terms establishing an enforceable right to payment for performance to date) has been requested and remains subject to securities-counsel and auditor review. Management has further clarified in writing that the schedule’s quarter marks denote calendar quarters; accordingly all milestone revenue is attributed to the three months ended March 31, 2026, pending written confirmation of the meaning of the “X” marks — year-to-date amounts are unaffected by this attribution. Amounts recognized ahead of Thrive settlement are carried as contract assets ($1,172,274 at March 31, 2026, presented within accounts receivable and contract assets); subsequent Thrive settlements of these projects will be applied against the contract asset and not recorded as revenue. Four underwriting-rejected projects are excluded from revenue and their capitalized costs impaired (Note 5). Prosper Energy's revenue comprises solar referral commissions, installer partner revenue and related items, included on the normalized basis described in Note 4.

Note 8 — Stockholders' equity and non-controlling interests

10,000,000 preferred and 59,608,825 common shares issued and outstanding; the 1,000,000 restricted shares agreed as initial consideration for Prosper Energy are reflected at their provisional fair value of $20,550 within additional paid-in capital pending confirmation of the issuance date and share count. Non-controlling interests of $184,590 comprise the legacy subsidiary interests re-measured to $58,862 (by-entity roll-forward; Note 2) and the preliminary 49% non-controlling interest in Prosper Energy of $125,728 (Note 4).

Note 9 — Commitments and contingencies

Ordinary-course claims; no material loss accrual recorded.

Note 10 — Subsequent events

Matters include the ongoing re-audit of fiscal 2024 and 2025, the anticipated non-reliance Form 8-K (Item 4.02), the pending execution of the Second Addendum to the Prosper Energy purchase agreement (prepared July 2026 — Note 4), and completion of the Prosper Energy acquisition accounting.