Overview and Basis of Presentation	6 Months Ended
Jun. 30, 2026
Overview and Basis of Presentation
Overview and Basis of Presentation	Note 1 - Overview and Basis of Presentation Description of Business and Basis of Presentation The Company – Pharmaceutical Resource Technology, Inc., (the “Company”) is a Wyoming corporation. The Company conducts its primary business operations through activities located outside the United States, principally in Singapore, in the business of manufacturing dietary health supplements, skin care products and honey straws in Singapore. Although these products are produced in Singapore, they are sold through online portals and distributors throughout the Asia region. The company also operates a building and construction business in Singapore which caters to new building design and construction, interior design and renovation, alteration and addition of existing building and structure. These interim financial statements for the 3 month and 6 month period ended June 30, 2026 have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and are unaudited. Use of Estimates The preparation of the financial statements in conformity with U.S. 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 consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. The management makes these estimates using the best information available at the time the estimates are made; however actual results could differ materially from those estimates. Risk and Uncertainties The Company operates in industries that are subject to inherent risks and uncertainties, including market volatility, regulatory changes, economic downturns, and fluctuations in operating costs. In addition, there are risks related to the integration of acquired businesses and reliance on key customers. These uncertainties could materially affect the Company’s operating results and financial condition. Management continually monitors these risks and implements mitigating controls where feasible.

Overview and Basis of Presentation

6 Months Ended

Jun. 30, 2026

Note 1 - Overview and Basis of Presentation

Description of Business and Basis of Presentation

The Company – Pharmaceutical Resource Technology, Inc., (the “Company”) is a Wyoming corporation. The Company conducts its primary business operations through activities located outside the United States, principally in Singapore, in the business of manufacturing dietary health supplements, skin care products and honey straws in Singapore. Although these products are produced in Singapore, they are sold through online portals and distributors throughout the Asia region. The company also operates a building and construction business in Singapore which caters to new building design and construction, interior design and renovation, alteration and addition of existing building and structure.

These interim financial statements for the 3 month and 6 month period ended June 30, 2026 have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and are unaudited.

Use of Estimates

The preparation of the financial statements in conformity with U.S. 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 consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. The management makes these estimates using the best information available at the time the estimates are made; however actual results could differ materially from those estimates.

Risk and Uncertainties

The Company operates in industries that are subject to inherent risks and uncertainties, including market volatility, regulatory changes, economic downturns, and fluctuations in operating costs. In addition, there are risks related to the integration of acquired businesses and reliance on key customers. These uncertainties could materially affect the Company’s operating results and financial condition. Management continually monitors these risks and implements mitigating controls where feasible.