NOTE 1 - DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS

DentonX Inc. (“DentonX” or “the Company”) was incorporated in the State of Wyoming on September 3, 2025. The Company provides end-to-end data infrastructure and automation tools that support modern lending ecosystems. DentonX’s platform enables non-bank lenders, financial institutions, and credit platforms to operate with greater speed, accuracy, and confidence, regardless of the complexity of their loan portfolios. The Company’s solutions integrate data management, workflow automation, and analytical capabilities to streamline lending operations, enhance decision-making, and improve operational efficiency. As a development-stage company, DentonX is currently focused on building its platform, developing technology solutions, and preparing for commercial deployment. The Company’s operations are designed to support scalable lending activities and provide advanced automation tools for financial services organizations.

On May 11, 2026, the Company incorporated DentonX Outstanding Investment Co. (“DentonX OIC”), a wholly owned subsidiary. DentonX OIC has not commenced operations as of June 30, 2026. The Company has entered into contractual arrangements with Outstanding Investment Co., Ltd. (“OIC”); however, the conditions necessary to obtain a controlling financial interest had not been satisfied as of June 30, 2026. Accordingly, management concluded that consolidation of OIC was not appropriate under ASC 810, Consolidation.

On June 5, 2026, Sun Stone Advisory Corporation (“Sun Stone”) was incorporated pursuant to the Strategic Cooperation Agreements entered into on March 26, 2026. The entity contemplated in the Strategic Cooperation Agreements as “DentonX XYZ Corp.” was subsequently incorporated as Sun Stone Advisory Corporation. Under the Strategic Cooperation Agreements, the Company expects to acquire an 80% ownership interest in Sun Stone, with the remaining 20% expected to be owned by BCE Stars Group Inc. (pursuant to the Novation and Assignment Agreement described in Note 5, whereby BCE Stars Group Inc. succeeded to the rights and obligations of Ianleong Tam under the Strategic Cooperation Agreements). As of June 30, 2026, the related share issuances had not been completed and the Company had not obtained a controlling financial interest in Sun Stone. Accordingly, Sun Stone has not been consolidated in the accompanying condensed financial statements. As of June 30, 2026, Sun Stone had not commenced operations and had no material assets, liabilities, revenues, or expenses. Management will reassess the consolidation conclusion upon completion of the share issuances and other relevant transactions in accordance with ASC 810, Consolidation.

Going Concern Consideration

The Company’s unaudited financial statements as of June 30, 2026, have been prepared using generally accepted accounting principles in the United States of America (“GAAP”) applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The Company has accumulated losses as of June 30, 2026, totaling $3,231,758. These factors, among other, raise substantial doubt about the ability of the company to continue as a going concern for a reasonable period. The company plans to raise capital through private placement or borrowing arrangements. The Company is a development-stage enterprise and has commenced organizational, business development, fundraising, and platform development activities. The Company has not yet generated revenue from its planned operations and continues to devote substantially all of its efforts toward implementing its business strategy, developing its technology platform, establishing strategic partnerships, and raising capital. The Company has financed its activities through equity financing. Management expects to commence operations in the fourth quarter of 2026.

In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management’s plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking third-party equity and/or debt financing. Management estimates that a minimum of approximately $350,000 is required to maintain basic operations for at least the next 12 months, and up to approximately $1,300,000 to fully execute its current business plan including product development, marketing, and operational growth initiatives. During the three months ended June 30, 2026, the Company received aggregate investment proceeds of $265,000 as advances for the issuance of the Company’s common shares, consisting of $245,000 received pursuant to the Strategic Agreements described in Note 5 and $20,000 received from other investors. The proceeds have been used primarily to fund payments to related parties, professional service providers (other than related parties), prepaid expenses, and other operating expenditures.