14. AMENDMENTS TO PREVIOUSLY ISSUED FINANCIAL STATEMENTS

The Company has amended the previously issued unaudited condensed consolidated interim financial statements for the three months ended March 31, 2026 and 2025 to expand disclosures in response to comments provided to the Company by Staff at the Corporation Finance Division of the SEC.

Amendments include:

• Note 3 – Summary of Significant Accounting Policies, addition of paragraph (m) for disclosures regarding segment reporting;
• Note 4 – Property, Plant, and Equipment, addition of disclosure regarding the ownership and accounting recognition of the Company’s F-104 aircrafts acquired in 2022;
• Note 11 – Commitments and contingencies, addition of assessment of recoverability of long-term deposit with Aerovision, under the heading “Aerovision Aircraft Acquisition Agreement”; and
• Note 12 – Correction of Immaterial Errors, addition of tabular presentation to disclose effect of correction on each financial statement line item for prior interim period presented, showing the amounts as previously reported, the amount of correction, and the amount as corrected.