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1. DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS Nex Neo Tech Inc. (“the Company”) was incorporated under the laws of the State of Wyoming, U.S. on January 14, 2025 (Incorporation). We plan to develop a web-based environment designed for marketing specialists and content creators, aimed at streamlining marketing and content creation processes, saving time, improving efficiency, and enhancing overall campaign performance. Our company website, accessible at https://nexneoinc.com, serves as the primary infrastructure for our service. The Image-to-Text API was completed on January 23, 2026, and is currently publicly available at https://try.nexneoinc.com. The service provides programmatic optical character recognition (“OCR”) and text extraction from digital images and scanned documents. It supports multiple languages, common image formats (JPEG, PNG, GIF, TIFF), machine-readable text output (e.g., JSON), batch processing, confidence scoring, and optional pre-processing parameters. The Blog Section of our website has been publicly available on our website since February 27, 2026. The Company’s second service, the Ad Copy Generator API, is planned to begin development in the near future, with expected availability in fall 2026. The Company has elected August 31st as its fiscal year-end.

2. GOING CONCERN Our unaudited financial statements have been prepared on a going concern basis, which assumes that we will be able to realize our assets and discharge our liabilities and commitments in the normal course of business for the foreseeable future. We have an accumulated deficit of $70,835 as of May 31, 2026, had a net loss of $68,121, and used net cash of $79,151 in operating activities for the nine months ended May 31, 2026. These factors raise substantial doubt about our ability to continue as a going concern. Our ability to continue as a going concern is dependent upon generating profitable operations in the future and/or to obtain the necessary financing to meet our obligations and repay our liabilities arising from normal business operations when they come due. Our management intends to finance operating costs over the next twelve months with loans from related parties and public issuance of common stock. While we believe that we will be successful in obtaining the necessary financing and generating revenue to fund our operations, meet regulatory requirements, and achieve commercial goals, there are no assurances that such additional funding will be achieved and that we will succeed in our future operations.

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3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Company uses the accrual basis of accounting and accounting principles. The accompanying unaudited condensed financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”) and are presented in US dollars. The Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) applicable to interim financial statements. These financial statements should be read in conjunction with the audited financial statements of the Company for the period from January 14, 2025 (Inception) through August 31, and the related notes. The statements of operations for the nine months ended May 31, 2026, are not necessarily indicative of the results to be expected for the year ending August 31, 2026, or for any other future annual or interim period. 8 NEX NEO TECH INC. NOTES TO THE CONDENSED FINANCIAL STATEMENTS (UNAUDITED) May 31, 2026 Revenue The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) 606, “Revenue from Contracts with Customers”. The core principle of ASC 606 is that an entity recognizes 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. An entity recognizes revenue in accordance with that core principle by applying the following steps: Step 1: Identify the contract with the customer. Step 4. Allocate the transaction price. Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation. Step 2: Identify the performance obligations in the contract. Step 3: Determine the transaction price. Advances received from customers prior to the satisfaction of the related performance obligations are recorded as deferred revenue, which is presented as a contract liability, and recognized as revenue when the related performance obligations are satisfied. Cash and Cash Equivalents The Company considers all highly liquid investments with remaining maturities at the date of purchase of three months or less to be cash equivalents. Use of Estimates The preparation of financial statements in conformity with 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 amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Intangible Assets The Company accounts for its intangible assets in accordance with ASC Subtopic 350-40, “Internal-Use Software-Computer Software Developed or Obtained for Internal Use”, ASC 350-50, “Website Development Costs”, and ASC Subtopic 360-10, “Accounting for the Impairment or Disposal of Long-Lived Assets”. ASC Subtopic 350-40 and 350-50 require assets to be recorded at the cost to develop the asset and requires an intangible asset to be amortized over its useful life and for the useful life to be evaluated every reporting period to determine whether events or circumstances warrant a revision to the remaining period of amortization. If the estimate of useful life is changed the remaining carrying amount of the intangible asset is amortized prospectively over the revised remaining useful life. Impairment of Long-Lived Assets The Company continually monitors events and changes in circumstances that could indicate carrying amounts of long-lived assets may not be recoverable. When such events or changes in circumstances are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or the fair value less costs to sell. 9 NEX NEO TECH INC. NOTES TO THE CONDENSED FINANCIAL STATEMENTS (UNAUDITED) May 31, 2026 Fair Value of Financial Instruments ASC 820, “Fair Value Measurements and Disclosures”, establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. These tiers include: Level 1: defined as observable inputs such as quoted prices in active markets; Level 2: defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and Level 3: defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. Financial instruments consist of the Company’s current assets, accounts payable and amounts due to a related party. The recorded values of all financial instruments approximate their current fair values because of their nature and respective relatively short maturity dates or durations. Basic and Diluted Loss Per Share The Company computes earnings (loss) per share in accordance with ASC 260-10-45, “Earnings per Share”, which requires the presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic earnings (loss) per share is computed by dividing net earnings (loss) available to common stockholders by the weighted average number of outstanding common shares during the period. Diluted earnings (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive earnings (loss) per share excludes all potential common shares if their effect is anti-dilutive. The Company has no potential dilutive instruments, and therefore, basic and diluted earnings (loss) per share are equal. Income Taxes The Company accounts for income taxes under the asset and liability method, whereby deferred tax assets and liabilities are determined based on the difference between the financial statement and tax bases of assets and liabilities using the enacted tax rates in effect for the year in which the differences are expected to affect taxable income. A valuation allowance is established when necessary to reduce deferred tax assets to the amounts expected to be realized. Recent Accounting Pronouncements In November 2023, the Financial Standards Accounting Board (FASB) issued ASU 2023-07 “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures” which expanded annual and interim disclosure requirements for reportable segments, primarily through enhanced disclosures about significant segment expenses. The amendments do not change how segments are determined or aggregated, or how thresholds are applied to determine reportable segments. The Company adopted ASU 2023-07 on January 14, 2025, date of incorporation. See Note 4 “Operating Segments” in the accompanying notes to the financial statements for further detail. The Company does not believe that any other recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s financial statements. 10 NEX NEO TECH INC. NOTES TO THE CONDENSED FINANCIAL STATEMENTS (UNAUDITED) May 31, 2026

Basis of Presentation The Company uses the accrual basis of accounting and accounting principles. The accompanying unaudited condensed financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”) and are presented in US dollars. The Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) applicable to interim financial statements. These financial statements should be read in conjunction with the audited financial statements of the Company for the period from January 14, 2025 (Inception) through August 31, and the related notes. The statements of operations for the nine months ended May 31, 2026, are not necessarily indicative of the results to be expected for the year ending August 31, 2026, or for any other future annual or interim period. 8 NEX NEO TECH INC. NOTES TO THE CONDENSED FINANCIAL STATEMENTS (UNAUDITED) May 31, 2026

Revenue The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) 606, “Revenue from Contracts with Customers”. The core principle of ASC 606 is that an entity recognizes 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. An entity recognizes revenue in accordance with that core principle by applying the following steps: Step 1: Identify the contract with the customer. Step 4. Allocate the transaction price. Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation. Step 2: Identify the performance obligations in the contract. Step 3: Determine the transaction price. Advances received from customers prior to the satisfaction of the related performance obligations are recorded as deferred revenue, which is presented as a contract liability, and recognized as revenue when the related performance obligations are satisfied.

Cash and Cash Equivalents The Company considers all highly liquid investments with remaining maturities at the date of purchase of three months or less to be cash equivalents.

Use of Estimates The preparation of financial statements in conformity with 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 amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Intangible Assets The Company accounts for its intangible assets in accordance with ASC Subtopic 350-40, “Internal-Use Software-Computer Software Developed or Obtained for Internal Use”, ASC 350-50, “Website Development Costs”, and ASC Subtopic 360-10, “Accounting for the Impairment or Disposal of Long-Lived Assets”. ASC Subtopic 350-40 and 350-50 require assets to be recorded at the cost to develop the asset and requires an intangible asset to be amortized over its useful life and for the useful life to be evaluated every reporting period to determine whether events or circumstances warrant a revision to the remaining period of amortization. If the estimate of useful life is changed the remaining carrying amount of the intangible asset is amortized prospectively over the revised remaining useful life.

Impairment of Long-Lived Assets The Company continually monitors events and changes in circumstances that could indicate carrying amounts of long-lived assets may not be recoverable. When such events or changes in circumstances are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or the fair value less costs to sell. 9 NEX NEO TECH INC. NOTES TO THE CONDENSED FINANCIAL STATEMENTS (UNAUDITED) May 31, 2026

Fair Value of Financial Instruments ASC 820, “Fair Value Measurements and Disclosures”, establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. These tiers include: Level 1: defined as observable inputs such as quoted prices in active markets; Level 2: defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and Level 3: defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. Financial instruments consist of the Company’s current assets, accounts payable and amounts due to a related party. The recorded values of all financial instruments approximate their current fair values because of their nature and respective relatively short maturity dates or durations.

Basic and Diluted Loss Per Share The Company computes earnings (loss) per share in accordance with ASC 260-10-45, “Earnings per Share”, which requires the presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic earnings (loss) per share is computed by dividing net earnings (loss) available to common stockholders by the weighted average number of outstanding common shares during the period. Diluted earnings (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive earnings (loss) per share excludes all potential common shares if their effect is anti-dilutive. The Company has no potential dilutive instruments, and therefore, basic and diluted earnings (loss) per share are equal.

Income Taxes The Company accounts for income taxes under the asset and liability method, whereby deferred tax assets and liabilities are determined based on the difference between the financial statement and tax bases of assets and liabilities using the enacted tax rates in effect for the year in which the differences are expected to affect taxable income. A valuation allowance is established when necessary to reduce deferred tax assets to the amounts expected to be realized.

Recent Accounting Pronouncements In November 2023, the Financial Standards Accounting Board (FASB) issued ASU 2023-07 “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures” which expanded annual and interim disclosure requirements for reportable segments, primarily through enhanced disclosures about significant segment expenses. The amendments do not change how segments are determined or aggregated, or how thresholds are applied to determine reportable segments. The Company adopted ASU 2023-07 on January 14, 2025, date of incorporation. See Note 4 “Operating Segments” in the accompanying notes to the financial statements for further detail.

NOTE 4 – OPERATING SEGMENTS The Company operates as a single operating segment. The Company's principal business activities are focused on the development, operation, and monetization of its web-based environment and API services, including its Image-to-Text API, designed for marketing specialists, content creators, and small to medium-sized businesses. The accounting policies of the operating segment are the same as those described in the summary of significant accounting policies. The Company’s chief operating decision maker (“CODM”) is the Chief Executive Officer. The CODM assesses performance for the segment and decides how to allocate resources based on net income (loss) that is reported on the income statement. The measure of segment assets is reported on the balance sheet as total assets.

5. INTANGIBLE ASSETS Intangible assets were made up of the following as of the balance sheets dates: <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; vertical-align: bottom; text-align: center">Estimated Useful Life (years)</td> <td style="vertical-align: top"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center">May 31, 2026</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; vertical-align: bottom; text-align: center">August 31, 2025</td></tr> <tr style="background-color: #E7E1ED"> <td style="vertical-align: bottom; width: 37%; padding-bottom: 1.5pt">Software</td> <td style="vertical-align: bottom; width: 1%; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; width: 24%; padding-bottom: 1.5pt; text-align: center">3</td> <td style="vertical-align: top; width: 1%"> </td> <td style="vertical-align: bottom; width: 4%">$</td> <td style="border-top: Black 1.5pt solid; vertical-align: bottom; width: 14%; text-align: right">42,000</td> <td style="vertical-align: bottom; width: 1%; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; width: 3%">$</td> <td style="vertical-align: bottom; width: 15%; text-align: right">-</td></tr> <tr style="background-color: white"> <td style="vertical-align: bottom; padding-bottom: 1.5pt">Website </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center">3</td> <td style="vertical-align: top"> </td> <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom"> </td> <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: right">44,335</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; vertical-align: bottom"> </td> <td style="border-bottom: black 1.5pt solid; vertical-align: bottom; text-align: right">23,500</td></tr> <tr style="background-color: #E8E2EE"> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">86,335</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">23,500</td></tr> <tr style="background-color: white"> <td style="vertical-align: bottom; padding-bottom: 1.5pt">Accumulated amortization</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: right"> </td> <td style="vertical-align: top"> </td> <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom"> </td> <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: right">12,617</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; vertical-align: bottom"> </td> <td style="border-bottom: black 1.5pt solid; vertical-align: bottom; text-align: right">-</td></tr> <tr style="background-color: #E8E2EE"> <td style="vertical-align: bottom; padding-bottom: 2.5pt">Net book value</td> <td style="vertical-align: bottom; padding-bottom: 2.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 2.5pt; text-align: right"> </td> <td style="vertical-align: top"> </td> <td style="border-bottom: Black 1.5pt double; vertical-align: bottom">$</td> <td style="border-bottom: Black 1.5pt double; vertical-align: bottom; text-align: right">73,718</td> <td style="vertical-align: bottom; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 1.5pt double; vertical-align: bottom">$</td> <td style="border-bottom: Black 1.5pt double; vertical-align: bottom; text-align: right">23,500</td></tr> <tr> <td style="vertical-align: bottom; padding-bottom: 2.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 2.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 2.5pt; text-align: right"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; padding-bottom: 2.5pt"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td></tr> </table> In August 2025 and February 2026, the Company capitalized website development costs of $23,500 and $20,835, respectively, which is being amortized over a three-year life. The company recorded amortization expense of $7,611 for the nine months ended May 31, 2026, and no amortization expense for the period from January 14, 2025 (Inception) through August 31, 2025. In January 2026 the Company capitalized software development costs of $42,000, which is being amortized over a three-year life. The company recorded amortization expense of $5,005 for the nine months ended May 31, 2026. The Company expects to recognize amortization expense for the capitalized website development costs of future years as follows: <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; width: 49%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">For the fiscal year ending:</td> <td style="border-bottom: Black 1.5pt solid; width: 51%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">Amortization Expense</td></tr> <tr style="vertical-align: bottom; background-color: #E7E1ED"> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">August 31, 2026 (remaining)</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">$7,194</td></tr> <tr style="vertical-align: bottom"> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">August 31, 2027</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">$28,778</td></tr> <tr style="vertical-align: bottom; background-color: #E7E1ED"> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">August 31, 2028</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">$28,779</td></tr> <tr style="vertical-align: bottom"> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">August 31, 2029</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">$8,967</td></tr> </table>

6. RELATED PARTY TRANSACTIONS Founder Shares On July 28, 2025, the Company issued 2,400,000 shares of its common stock at $0.004 per share to the president of the Company, Anastasiia Reish, for total proceeds of $9,600. 11 NEX NEO TECH INC. NOTES TO THE CONDENSED FINANCIAL STATEMENTS (UNAUDITED) May 31, 2026 Loan Payable — Related Party As of May 31, 2026, the president of the Company, Anastasiia Reish, advanced $118,720 to the Company. This loan is for up to $300,000, unsecured, interest-free, with no fixed payment term, for working capital purposes. The note is non-interest bearing and is due on demand.

7. STOCKHOLDERS’ EQUITY Upon formation, the total number of shares of all classes of stock which the Company is authorized to issue is Seventy-Five Million (75,000,000) shares of Common Stock, par value of $0.001 per share. On July 28, 2025, the Company issued 2,400,000 shares of its common stock at $0.004 per share to the president of the Company, Anastasiia Reish, for total proceeds of $9,600. In March 2026 the Company issued 354,000 shares of its common stock at $0.0245 per share to its shareholders for total proceeds of $8,673. In April 2026 the Company issued 680,000 shares of its common stock at $0.0245 per share to its shareholders for total proceeds of $16,660. In May 2026 the Company issued 526,000 shares of its common stock at $0.0245 per share to its shareholders for total proceeds of $12,887. There were 3,960,000 and 2,400,000 shares of common stock issued and outstanding as of May 31, 2026, and August 31, 2025, respectively.

8. COMMITMENTS AND CONTINGENCIES Contractual Commitments The Company has entered into no contractual commitments as of May 31, 2026. Litigation The Company was not subject to any legal proceedings during the period from January 14, 2025 (Inception) through May 31, 2026, and no legal proceedings are currently pending or threatened to the best of our knowledge.

9. SUBSEQUENT EVENTS The Company evaluated subsequent events that occurred after May 31, 2026, through July 15, 2026, the date these financial statements were issued. Based on this review, the Company did not identify any subsequent events that would have required adjustment to or disclosure in the financial statements, other than those noted below. On June 19, 2026, the Company completed its offering pursuant to its Registration Statement on Form S-1 declared effective by the SEC on March 11, 2026 (the “Offering”). In connection with the Offering the Company issued 2,000,000 shares of common stock for cash proceeds at $0.0245 per share for a total of $49,000. Subsequent to May 31, 2026 and prior to the issuance of these financial statements the Company issued the remaining 440,000 shares of common stocks at $0.0245 per share under this offering for cash proceeds of $10,780.