Note 12 – Subsequent Event

Management has evaluated subsequent events according to the requirements of ASC TOPIC 855, based on this evaluation, management has determined that a material subsequent event occurred;

On April 28, 2026, the Company issued 100,000 shares of Class A Common Stock to Ruben Calderon its CFO as part of his 2026 executive bonus compensation. The issuance was approved by the Board of Directors and reflects performance-based equity award under the Company's Equity Incentive Plan (ESOP).

On April 29, 2026, XTEND submitted its Form S-4 registration statement to the Securities and Exchange Commission in connection with the proposed merger between the Company and XTEND. The filing of the Form S-4 occurred after the balance sheet date and does not impact the Company's financial position as of March 31, 2026.

As of May 14, 2026, American Ventures converted Preferred Stock to 800,000 shares of Common Stock consisting of 217,604 Series C shares converted on April 21,2026 and May 5,2026.

Date of Management Review

The Company evaluates events and transactions occurring subsequent to the date of the financial statements for matters requiring recognition or disclosure in the financial statements. The accompanying financial statements consider events through May 14, 2026 the date that the financial statements were available to be issued.