0002093375 2025-10-01 2026-06-30 0002093375 2026-06-30 0002093375 2026-08-11 0002093375 2025-09-30 0002093375 2026-04-01 2026-06-30 0002093375 us-gaap:CommonStockMember 2025-09-30 0002093375 us-gaap:PreferredStockMember 2025-09-30 0002093375 fil:DebtIssuedForSharesOfStockMember 2025-09-30 0002093375 us-gaap:AdditionalPaidInCapitalMember 2025-09-30 0002093375 fil:SharesOfStockPayableMember 2025-09-30 0002093375 us-gaap:ReceivablesFromStockholderMember 2025-09-30 0002093375 us-gaap:RetainedEarningsMember 2025-09-30 0002093375 2025-10-01 2025-12-31 0002093375 us-gaap:CommonStockMember 2025-10-01 2025-12-31 0002093375 us-gaap:PreferredStockMember 2025-10-01 2025-12-31 0002093375 fil:DebtIssuedForSharesOfStockMember 2025-10-01 2025-12-31 0002093375 us-gaap:AdditionalPaidInCapitalMember 2025-10-01 2025-12-31 0002093375 fil:SharesOfStockPayableMember 2025-10-01 2025-12-31 0002093375 us-gaap:ReceivablesFromStockholderMember 2025-10-01 2025-12-31 0002093375 us-gaap:RetainedEarningsMember 2025-10-01 2025-12-31 0002093375 2025-12-31 0002093375 us-gaap:CommonStockMember 2025-12-31 0002093375 us-gaap:PreferredStockMember 2025-12-31 0002093375 fil:DebtIssuedForSharesOfStockMember 2025-12-31 0002093375 us-gaap:AdditionalPaidInCapitalMember 2025-12-31 0002093375 fil:SharesOfStockPayableMember 2025-12-31 0002093375 us-gaap:ReceivablesFromStockholderMember 2025-12-31 0002093375 us-gaap:RetainedEarningsMember 2025-12-31 0002093375 2026-01-01 2026-03-31 0002093375 us-gaap:CommonStockMember 2026-01-01 2026-03-31 0002093375 us-gaap:PreferredStockMember 2026-01-01 2026-03-31 0002093375 fil:DebtIssuedForSharesOfStockMember 2026-01-01 2026-03-31 0002093375 us-gaap:AdditionalPaidInCapitalMember 2026-01-01 2026-03-31 0002093375 fil:SharesOfStockPayableMember 2026-01-01 2026-03-31 0002093375 us-gaap:ReceivablesFromStockholderMember 2026-01-01 2026-03-31 0002093375 us-gaap:RetainedEarningsMember 2026-01-01 2026-03-31 0002093375 2026-03-31 0002093375 us-gaap:CommonStockMember 2026-03-31 0002093375 us-gaap:PreferredStockMember 2026-03-31 0002093375 fil:DebtIssuedForSharesOfStockMember 2026-03-31 0002093375 us-gaap:AdditionalPaidInCapitalMember 2026-03-31 0002093375 fil:SharesOfStockPayableMember 2026-03-31 0002093375 us-gaap:ReceivablesFromStockholderMember 2026-03-31 0002093375 us-gaap:RetainedEarningsMember 2026-03-31 0002093375 fil:StockPayableForServicesMember 2026-04-01 2026-06-30 0002093375 us-gaap:CommonStockMember fil:StockPayableForServicesMember 2026-04-01 2026-06-30 0002093375 us-gaap:PreferredStockMember fil:StockPayableForServicesMember 2026-04-01 2026-06-30 0002093375 fil:DebtIssuedForSharesOfStockMember fil:StockPayableForServicesMember 2026-04-01 2026-06-30 0002093375 us-gaap:AdditionalPaidInCapitalMember fil:StockPayableForServicesMember 2026-04-01 2026-06-30 0002093375 fil:SharesOfStockPayableMember fil:StockPayableForServicesMember 2026-04-01 2026-06-30 0002093375 us-gaap:ReceivablesFromStockholderMember fil:StockPayableForServicesMember 2026-04-01 2026-06-30 0002093375 us-gaap:RetainedEarningsMember fil:StockPayableForServicesMember 2026-04-01 2026-06-30 0002093375 fil:ServicesReceivedMember 2026-04-01 2026-06-30 0002093375 us-gaap:CommonStockMember fil:ServicesReceivedMember 2026-04-01 2026-06-30 0002093375 us-gaap:PreferredStockMember fil:ServicesReceivedMember 2026-04-01 2026-06-30 0002093375 fil:DebtIssuedForSharesOfStockMember fil:ServicesReceivedMember 2026-04-01 2026-06-30 0002093375 us-gaap:AdditionalPaidInCapitalMember fil:ServicesReceivedMember 2026-04-01 2026-06-30 0002093375 fil:SharesOfStockPayableMember fil:ServicesReceivedMember 2026-04-01 2026-06-30 0002093375 us-gaap:ReceivablesFromStockholderMember fil:ServicesReceivedMember 2026-04-01 2026-06-30 0002093375 us-gaap:RetainedEarningsMember fil:ServicesReceivedMember 2026-04-01 2026-06-30 0002093375 fil:ConversionOfDebtsMember 2026-04-01 2026-06-30 0002093375 us-gaap:CommonStockMember fil:ConversionOfDebtsMember 2026-04-01 2026-06-30 0002093375 us-gaap:PreferredStockMember fil:ConversionOfDebtsMember 2026-04-01 2026-06-30 0002093375 fil:DebtIssuedForSharesOfStockMember fil:ConversionOfDebtsMember 2026-04-01 2026-06-30 0002093375 us-gaap:AdditionalPaidInCapitalMember fil:ConversionOfDebtsMember 2026-04-01 2026-06-30 0002093375 fil:SharesOfStockPayableMember fil:ConversionOfDebtsMember 2026-04-01 2026-06-30 0002093375 us-gaap:ReceivablesFromStockholderMember fil:ConversionOfDebtsMember 2026-04-01 2026-06-30 0002093375 us-gaap:RetainedEarningsMember fil:ConversionOfDebtsMember 2026-04-01 2026-06-30 0002093375 us-gaap:CommonStockMember 2026-04-01 2026-06-30 0002093375 us-gaap:PreferredStockMember 2026-04-01 2026-06-30 0002093375 fil:DebtIssuedForSharesOfStockMember 2026-04-01 2026-06-30 0002093375 us-gaap:AdditionalPaidInCapitalMember 2026-04-01 2026-06-30 0002093375 fil:SharesOfStockPayableMember 2026-04-01 2026-06-30 0002093375 us-gaap:ReceivablesFromStockholderMember 2026-04-01 2026-06-30 0002093375 us-gaap:RetainedEarningsMember 2026-04-01 2026-06-30 0002093375 fil:AdvancesAgainstStockMember 2026-04-01 2026-06-30 0002093375 us-gaap:CommonStockMember fil:AdvancesAgainstStockMember 2026-04-01 2026-06-30 0002093375 us-gaap:PreferredStockMember fil:AdvancesAgainstStockMember 2026-04-01 2026-06-30 0002093375 fil:DebtIssuedForSharesOfStockMember fil:AdvancesAgainstStockMember 2026-04-01 2026-06-30 0002093375 us-gaap:AdditionalPaidInCapitalMember fil:AdvancesAgainstStockMember 2026-04-01 2026-06-30 0002093375 fil:SharesOfStockPayableMember fil:AdvancesAgainstStockMember 2026-04-01 2026-06-30 0002093375 us-gaap:ReceivablesFromStockholderMember fil:AdvancesAgainstStockMember 2026-04-01 2026-06-30 0002093375 us-gaap:RetainedEarningsMember fil:AdvancesAgainstStockMember 2026-04-01 2026-06-30 0002093375 us-gaap:CommonStockMember 2026-06-30 0002093375 us-gaap:PreferredStockMember 2026-06-30 0002093375 fil:DebtIssuedForSharesOfStockMember 2026-06-30 0002093375 us-gaap:AdditionalPaidInCapitalMember 2026-06-30 0002093375 fil:SharesOfStockPayableMember 2026-06-30 0002093375 us-gaap:ReceivablesFromStockholderMember 2026-06-30 0002093375 us-gaap:RetainedEarningsMember 2026-06-30 0002093375 fil:ConsultingAgreementRpFairbanksMember 2026-06-30 0002093375 fil:ConsultingAgreementRpFarSunGlobalMember 2026-06-30 0002093375 fil:ConsultingAgreementSohoCapitalMember 2026-06-30 0002093375 fil:AdvisoryAgreementKadenwoodGroupMember 2026-06-30 0002093375 fil:N8uk6IncPromissoryNoteMember 2026-06-30 0002093375 fil:N8uk6IncPromissoryNoteMember 2025-10-01 2026-06-30 0002093375 fil:StrategicAgreementsIanleongTamMember 2026-06-30 0002093375 fil:NovationAndAssignmentAgreementMember 2026-06-30 0002093375 fil:AdvancesAgainstStockMember 2025-10-01 2026-06-30 0002093375 fil:AdvancesAgainstStockMember 2026-06-30 0002093375 fil:AngelaYauSaMember 2026-07-01 2026-08-11 0002093375 fil:EdisonYauSaMember 2026-07-01 2026-08-11 0002093375 fil:GraceHsuSaMember 2026-07-01 2026-08-11 0002093375 fil:StrategicAgreementsIanleongTamMember 2025-10-01 2026-06-30 0002093375 2024-10-01 2025-09-30 0002093375 fil:ServicesReceivedMember 2025-10-01 2026-06-30 0002093375 fil:ServicesRenderedApril12026Member 2026-04-01 2026-06-30 0002093375 fil:ServicesRenderedApril12026Member 2026-06-30 0002093375 fil:ServicesRenderedMay12026Member 2026-04-01 2026-06-30 0002093375 fil:ServicesRenderedMay12026Member 2026-06-30 0002093375 fil:ServicesRenderedJune12026Member 2026-04-01 2026-06-30 0002093375 fil:ServicesRenderedJune12026Member 2026-06-30 0002093375 fil:GraceSafeApril12026Member 2026-04-01 2026-06-30 0002093375 fil:GraceSafeApril12026Member 2026-06-30 0002093375 fil:GraceSafeApril12026Member 2025-10-01 2026-06-30 0002093375 fil:GraceSafeJune12026Member 2026-04-01 2026-06-30 0002093375 fil:GraceSafeJune12026Member 2026-06-30 0002093375 fil:GraceSafeJune12026Member 2025-10-01 2026-06-30 0002093375 fil:LoanAgreementMichaelLinhTranMember 2026-04-01 2026-06-30 0002093375 fil:LoanAgreementMichaelLinhTranMember 2026-06-30 0002093375 fil:FoundersSharesIreneYycMember 2024-10-01 2025-09-30 0002093375 fil:FoundersSharesCintronManagementMember 2024-10-01 2025-09-30 0002093375 fil:FoundersSharesFairbanksGlobalPartnersMember 2024-10-01 2025-09-30 0002093375 fil:FoundersSharesFairbanapexStratumMember 2024-10-01 2025-09-30 0002093375 fil:IyycMember 2025-10-01 2025-12-31 0002093375 fil:LcuMember 2025-10-01 2025-12-31 0002093375 fil:LpeMember 2025-10-01 2025-12-31 0002093375 fil:ScsMember 2025-10-01 2025-12-31 0002093375 fil:FpllcMember 2025-10-01 2025-12-31 0002093375 fil:LxtMember 2025-10-01 2025-12-31 0002093375 fil:IreneYingYingChungMember 2026-06-30 0002093375 fil:IreneYingYingChungMember 2025-09-30 0002093375 fil:FairbanksGlobalPartnersIiLlcMember 2026-06-30 0002093375 fil:FairbanksGlobalPartnersIiLlcMember 2025-09-30 0002093375 fil:FarSunGlobalGroupMember 2026-06-30 0002093375 fil:FarSunGlobalGroupMember 2025-09-30 0002093375 srt:ChiefExecutiveOfficerMember 2026-06-30 0002093375 srt:ChiefExecutiveOfficerMember 2025-09-30 0002093375 fil:AlphegaGlobalPartnersCorpMember 2026-06-30 0002093375 fil:AlphegaGlobalPartnersCorpMember 2025-09-30 0002093375 2026-07-01 2026-08-11 0002093375 2026-07-02 0002093375 fil:SohoJuly72026Member 2026-07-01 2026-08-11 0002093375 fil:SohoJuly242026Member 2026-07-01 2026-08-11 iso4217:USD shares iso4217:USD shares pure 0002093375 --09-30 false 2026 Q3 10-Q true 2026-06-30 false 333-294481 DentonX Inc. WY 39-4170349 1999 Harrison Street, Suite 1800 Oakland CA 94612 925 220-2187 No Yes Non-accelerated Filer true true false false 18826877

72051

359981

164750

40000

3097

239898

399981

155000

394898

399981

19035

2554044

232285

186

0 0

2573265

232330

2573265

232330

0.0001

800000000

18818290

9789900

1882

979

0.0001

200000000

660

265000 400000

780556

5953 0

-3231758

-232668

-2178367

167651

394898

399981

1169250

2632109

1283346

2856038

17000 86738

50000

6300

285

435

936

1301066

3000297

-1301066

-3000297

-1683

2990

2890

-1298076

-2999090

-1298076

-2999090

-1298076

-2999090

18809858

17004909

-0.07

-0.18

9789900

979

400000

-660

-232668

167651

2599273

260

180945

181205

660

6400000 640 0 0 -400000 399360 0 0 0 0

-719203

18789173

1879

580305

-951871

-369687

11498

-981811

18789173

1879

580305

11498

-1933682

-1340000

17945

18852

23488

-23490

3232 0 0 0 0 8081 0 0 0 8081

5700

11682

11683

1333

2000

0 0 0 0 265000 0 0 0 0 265000

155000

-1298076

18818290

1882

265000

780556

5953

-3231758

-2178367

-2999090

204695

5953

-1683

3097

2321759

18990

186

124750

-573590

660

10000

265000

285660

-287930

359981

72051

155000 204695 5953

365648

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.

-3231758

-350000 -1300000 265000

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying financial statements are presented in U.S. Dollars and conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the SEC. The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in accordance with Article 8 of Regulation S-X of the SEC. Certain information or footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted, pursuant to the rules and regulations of the SEC for interim financial reporting. Accordingly, they do not include all the information and footnotes necessary for a complete presentation of financial position, results of operations, or cash flows. In the opinion of management, the accompanying unaudited condensed financial statements include all adjustments, consisting of a normal recurring nature, which are necessary for a fair presentation of the financial position, operating results and cash flows for the periods presented. These unaudited condensed financial statements should be read in conjunction with the audited financial statements and notes thereto included in the Company’s Registration Statement on Form S-1/A, filed with the Securities and Exchange Commission on May 1, 2026. The Company was incorporated on September 3, 2025; accordingly, no comparative period activity existed for the three months, and nine months ended June 30, 2025, so such comparative column or table was not included in Statement of Operations and Comprehensive loss, Statement of Cashflows and Statements of Changes in Stockholders’ (Deficit) Equity. The accompanying unaudited condensed financial statements have been prepared in accordance with U.S. GAAP for interim financial information. In the opinion of management, all adjustments considered necessary for a fair presentation have been included. The results of operations for the nine months ended June 30, 2026, are not necessarily indicative of the operating results that may be expected for the year ending September 30, 2026, or any future interim period. Use of Estimates The preparation of financial statements in conformity with 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 financial statements and the reported amounts of expenses during the reporting period. Liquidity and Capital Resources Note As of June 30, 2026, the Company had cash of $72,051 and working capital of $(2,333,367). In connection with the Company’s assessment of going concern considerations in accordance with ASC 205-40, “Presentation of Financial Statements - Going Concern,” as of June 30, 2026, the Company does believe it will need to raise additional funds in order to meet the expenditures required for operating its business. However, if the Company does not raise sufficient capital to meet its business objectives, the Company has insufficient funds available to operate its business over the next twelve months. Cash and Cash Equivalents Cash and cash equivalents consist of cash on hand and demand deposits with financial institutions, as well as all highly liquid investments with original maturities of three months or less at the time of purchase. Cash and cash equivalents are carried at cost, which approximates fair value. The Company maintains its cash balances at financial institutions, which at times may exceed federally insured limits; however, management does not believe the Company is exposed to significant credit risk related to these balances. The Federal Deposit Insurance Corporation (“FDIC”) insures deposits up to $250,000 per depositor, per insured bank. As of June 30, 2026, the Company maintained cash and cash equivalents totaling $72,051. The Company’s cash balances did not exceed FDIC insurance limits as of that date. Fair Value of Financial Instruments The Company’s financial instruments include cash and cash equivalents, prepaid expenses, accounts payable, accrued expenses, and other current liabilities including SAFE Liability. The carrying amounts of these financial instruments approximate their fair values due to their short-term maturity. The Company holds SAFE Liability as a financial instruments that is required to be measured at fair value on a recurring basis. ASC 820 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes three levels of inputs that may be used to measure fair value: <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-72pt">Level 1 -</kbd>Quoted prices in active markets for identical assets or liabilities. <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-72pt">Level 2 -</kbd>Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which all significant inputs are observable or can be derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities. <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-72pt">Level 3 -</kbd>Unobservable inputs which are supported by little or no market activity. Prepaid Expense Prepaid expenses represent payments made in advance for goods or services to be received in future periods and are recorded as assets until the related benefits are consumed. Prepaid expenses are amortized to operating expenses on a straight-line basis over the period to which the related benefits apply. Income Taxes The Company complies with the accounting and reporting requirements of ASC Topic 740, “Income Taxes,” which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company’s management determined that the United States is the Company’s only major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits, if any, as income tax expense. There were no unrecognized tax benefits as of June 30, 2026, and no amounts accrued for interest and penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals, or material deviation from its position. The Company may be subject to potential examination by United States taxing authorities in income taxes. These potential examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with United States tax laws. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months. The Company is incorporated in the United States and is subject to U.S. federal and applicable state income tax laws. The Company has no operations or taxable presence in any other jurisdiction. Due to operating losses incurred during the periods presented, the Company did not recognize any provision for income taxes and had no current income tax expense. Accordingly, the Company’s tax provision was zero for the periods presented. Net Loss Per Share Net loss per share is computed by dividing net loss by the weighted average number of ordinary shares outstanding during the period in accordance with ASC 260, Earning per Share. For the period from April 1, 2026, to June 30, 2026, and period from October 1, 2025, to June 30, 2026, the weighted average number of shares outstanding was 18,809,858 and 17,004,909 ordinary shares, respectively. Stock -based Compensation The Company accounts for stock-based compensation in accordance with ASC Topic 718, Compensation Stock Compensation (“ASC 718”). The Company measures the cost of awards of equity instruments including shares of common stock issued to employees, officers, directors, and non-employees in exchange for goods or services based on the grant-date fair value of the award. The fair value of common stock issued is determined based on observable arm’s-length transactions in the Company’s common stock where available. Compensation expense is recognized on the grant date for awards that are fully vested at the time of issuance (i.e., no requisite service period). Incremental compensation costs arising from subsequent modifications of awards after the grant date are recognized when the modification occurs. The Company has not adopted a stock option plan and has not granted any stock options as of June 30, 2026. Segment Reporting ASC Topic 280, Segment Reporting, establishes standards for companies to report, in their financial statements, information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise that engage in business activities from which it may recognize revenues and incur expenses, and for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker, or group, in deciding how to allocate resources and assess performance. The Company’s CODM has been identified as the Chief Financial Officer, who reviews the assets, operating results and financial metrics for the Company to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that the Company only has one reportable segment. The CODM assesses performance for the single segment and decides how to allocate resources based on net income or loss that also is reported on the statement of operations as net income or loss. The measure of segment assets is reported on the balance sheet as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews several key metrics included in net income or loss and total assets, which include the following: <table style="margin:0 auto;border-collapse:collapse;width:75%"><tr><td style="background-color:#DBE5F1;width:259.1pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">Cash and bank </td><td style="background-color:#DBE5F1;width:18.6pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:73.3pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">72,051 </td></tr> <tr><td style="width:259.1pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">Prepaid expense </td><td style="width:18.6pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td style="width:73.3pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">164,750 </td></tr> <tr><td style="background-color:#DBE5F1;width:259.1pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">Interest Receivable on note </td><td style="background-color:#DBE5F1;width:18.6pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:73.3pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">3,097 </td></tr> <tr style="height:4.95pt"><td style="width:259.1pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">Notes Receivable </td><td style="width:18.6pt;padding-left:5.75pt;padding-right:5.75pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:73.3pt;padding-left:5.75pt;padding-right:5.75pt;border-bottom:0.5pt solid #000000" valign="top">155,000 </td></tr> <tr style="height:3.9pt"><td style="background-color:#DBE5F1;width:259.1pt;padding-left:5.75pt;padding-right:5.75pt" valign="middle">Total Assets </td><td style="background-color:#DBE5F1;width:18.6pt;padding-left:5.75pt;padding-right:5.75pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:73.3pt;padding-left:5.75pt;padding-right:5.75pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top">394,898 </td></tr> </table> <table style="margin:0 auto;border-collapse:collapse;width:90%"><tr style="height:4.95pt"><td style="width:200.65pt;padding-left:5.75pt;padding-right:5.75pt" valign="middle"></td><td colspan="2" style="width:101.65pt;padding-left:5.75pt;padding-right:5.75pt;border-bottom:0.5pt solid #000000" valign="bottom">For three months ended June 30, 2026 </td><td colspan="2" style="width:12.85pt;padding-left:5.75pt;padding-right:5.75pt;border-bottom:0.5pt solid #000000" valign="top"> </td><td colspan="3" style="width:102.65pt;padding-left:5.75pt;padding-right:5.75pt;border-bottom:0.5pt solid #000000" valign="top">For nine months ended June 30, 2026 </td></tr> <tr style="height:4.95pt"><td style="width:200.65pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td style="width:15.05pt;padding-left:5.75pt;padding-right:5.75pt;border-top:0.5pt solid #000000" valign="top"> </td><td colspan="2" style="width:86.9pt;padding-left:5.75pt;padding-right:5.75pt;border-top:0.5pt solid #000000" valign="middle"> </td><td colspan="2" style="width:12.85pt;padding-left:5.75pt;padding-right:5.75pt;border-top:0.5pt solid #000000" valign="top"> </td><td style="width:12.75pt;padding-left:5.75pt;padding-right:5.75pt;border-top:0.5pt solid #000000" valign="top"> </td><td colspan="2" style="width:89.9pt;padding-left:5.75pt;padding-right:5.75pt;border-top:0.5pt solid #000000" valign="top"> </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:200.65pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">Legal and professional </td><td style="background-color:#DBE5F1;width:15.05pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">$ </td><td colspan="2" style="background-color:#DBE5F1;width:86.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">1,283,346 </td><td colspan="2" style="background-color:#DBE5F1;width:12.85pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:12.75pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">$ </td><td colspan="2" style="background-color:#DBE5F1;width:89.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">2,856,038 </td></tr> <tr style="height:4.95pt"><td style="width:200.65pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">Consulting </td><td style="width:15.05pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td colspan="2" style="width:86.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">17,000 </td><td colspan="2" style="width:12.85pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td style="width:12.75pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td colspan="2" style="width:89.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">86,738 </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:200.65pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">License fee </td><td style="background-color:#DBE5F1;width:15.05pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td colspan="2" style="background-color:#DBE5F1;width:86.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">- </td><td colspan="2" style="background-color:#DBE5F1;width:12.85pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:12.75pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td colspan="2" style="background-color:#DBE5F1;width:89.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">50,000 </td></tr> <tr style="height:4.95pt"><td style="width:200.65pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">Software and subscriptions </td><td style="width:15.05pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td colspan="2" style="width:86.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">285 </td><td colspan="2" style="width:12.85pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td style="width:12.75pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td colspan="2" style="width:89.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">285 </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:200.65pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">Travel </td><td style="background-color:#DBE5F1;width:15.05pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td colspan="2" style="background-color:#DBE5F1;width:86.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">- </td><td colspan="2" style="background-color:#DBE5F1;width:12.85pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:12.75pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td colspan="2" style="background-color:#DBE5F1;width:89.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">6,300 </td></tr> <tr style="height:4.95pt"><td style="width:200.65pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">Bank fees and service charges </td><td style="width:15.05pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td colspan="2" style="width:86.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">435 </td><td colspan="2" style="width:12.85pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td style="width:12.75pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td colspan="2" style="width:89.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">936 </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:200.65pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">Unrealized loss in fair value of SAFE liability </td><td style="background-color:#DBE5F1;width:15.05pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td colspan="2" style="background-color:#DBE5F1;width:86.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">- </td><td colspan="2" style="background-color:#DBE5F1;width:12.85pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:12.75pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td colspan="2" style="background-color:#DBE5F1;width:89.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">1,683 </td></tr> <tr style="height:4pt"><td style="width:200.65pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">Interest income (expense) - net </td><td style="width:15.05pt;padding-left:5.75pt;padding-right:5.75pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td colspan="2" style="width:86.9pt;padding-left:5.75pt;padding-right:5.75pt;border-bottom:0.5pt solid #000000" valign="bottom">(2,990) </td><td colspan="2" style="width:12.85pt;padding-left:5.75pt;padding-right:5.75pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:12.75pt;padding-left:5.75pt;padding-right:5.75pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td colspan="2" style="width:89.9pt;padding-left:5.75pt;padding-right:5.75pt;border-bottom:0.5pt solid #000000" valign="bottom">(2,890) </td></tr> <tr style="height:3.15pt"><td style="background-color:#DBE5F1;width:200.65pt;padding-left:5.75pt;padding-right:5.75pt" valign="middle">Net loss </td><td style="background-color:#DBE5F1;width:15.05pt;padding-left:5.75pt;padding-right:5.75pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td colspan="2" style="background-color:#DBE5F1;width:86.9pt;padding-left:5.75pt;padding-right:5.75pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">1,298,076 </td><td colspan="2" style="background-color:#DBE5F1;width:12.85pt;padding-left:5.75pt;padding-right:5.75pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"> </td><td style="background-color:#DBE5F1;width:12.75pt;padding-left:5.75pt;padding-right:5.75pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td colspan="2" style="background-color:#DBE5F1;width:89.9pt;padding-left:5.75pt;padding-right:5.75pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">2,999,090 </td></tr> </table> Segment Reconciliation: <table style="margin:0 auto;border-collapse:collapse;width:90%"><tr><td style="width:201.7pt" valign="middle"></td><td colspan="2" style="width:101.8pt;border-bottom:0.5pt solid #000000" valign="bottom">Three Months </td><td style="width:15.95pt" valign="top"> </td><td colspan="2" style="width:101.75pt;border-bottom:0.5pt solid #000000" valign="bottom">Nine Months </td></tr> <tr><td style="width:201.7pt" valign="middle"> </td><td colspan="2" style="width:101.8pt;border-top:0.5pt solid #000000" valign="top"> </td><td style="width:15.95pt" valign="top"> </td><td colspan="2" style="width:101.75pt;border-top:0.5pt solid #000000" valign="top"> </td></tr> <tr><td style="background-color:#DBE5F1;width:201.7pt" valign="middle">Segment net loss - net loss </td><td style="background-color:#DBE5F1;width:27.9pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:73.9pt" valign="bottom">1,298,076 </td><td style="background-color:#DBE5F1;width:15.95pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:18.75pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:83pt" valign="bottom">2,999,090 </td></tr> <tr><td style="width:201.7pt" valign="middle">Segment loss before income taxes </td><td style="width:27.9pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">$ </td><td style="width:73.9pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">1,298,076 </td><td style="width:15.95pt" valign="bottom"> </td><td style="width:18.75pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">$ </td><td style="width:83pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">2,999,090 </td></tr> </table> Recently Issued Accounting Standards In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures.” The amendments in this ASU require disclosures, on an annual and interim basis, of significant segment expenses that are regularly provided to the chief operating decision maker (“CODM”), as well as the aggregate amount of other segment items included in the reported measure of segment profit or loss. The ASU requires that a public entity disclose the title and position of the CODM and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. Public entities will be required to provide all annual disclosures currently required by Topic 280 in interim periods, and entities with a single reportable segment are required to provide all the disclosures required by the amendments in this ASU and existing segment disclosures in Topic 280. This ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The Company adopted ASU 2023-07 on September 3, 2025, its date of incorporation. In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Disclosures, which requires disclosure of disaggregated income taxes paid, prescribes standard categories for the components of the effective tax rate reconciliation, and modifies other income tax-related disclosures. This ASU is effective for fiscal years beginning after December 15, 2024, and allows for adoption on a prospective basis, with a retrospective option. We are currently evaluating the impacts of the new standard. Management does not believe that any other recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s financial statements.

Basis of Presentation The accompanying financial statements are presented in U.S. Dollars and conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the SEC. The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in accordance with Article 8 of Regulation S-X of the SEC. Certain information or footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted, pursuant to the rules and regulations of the SEC for interim financial reporting. Accordingly, they do not include all the information and footnotes necessary for a complete presentation of financial position, results of operations, or cash flows. In the opinion of management, the accompanying unaudited condensed financial statements include all adjustments, consisting of a normal recurring nature, which are necessary for a fair presentation of the financial position, operating results and cash flows for the periods presented. These unaudited condensed financial statements should be read in conjunction with the audited financial statements and notes thereto included in the Company’s Registration Statement on Form S-1/A, filed with the Securities and Exchange Commission on May 1, 2026. The Company was incorporated on September 3, 2025; accordingly, no comparative period activity existed for the three months, and nine months ended June 30, 2025, so such comparative column or table was not included in Statement of Operations and Comprehensive loss, Statement of Cashflows and Statements of Changes in Stockholders’ (Deficit) Equity. The accompanying unaudited condensed financial statements have been prepared in accordance with U.S. GAAP for interim financial information. In the opinion of management, all adjustments considered necessary for a fair presentation have been included. The results of operations for the nine months ended June 30, 2026, are not necessarily indicative of the operating results that may be expected for the year ending September 30, 2026, or any future interim period.

Use of Estimates The preparation of financial statements in conformity with 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 financial statements and the reported amounts of expenses during the reporting period.

Liquidity and Capital Resources Note As of June 30, 2026, the Company had cash of $72,051 and working capital of $(2,333,367). In connection with the Company’s assessment of going concern considerations in accordance with ASC 205-40, “Presentation of Financial Statements - Going Concern,” as of June 30, 2026, the Company does believe it will need to raise additional funds in order to meet the expenditures required for operating its business. However, if the Company does not raise sufficient capital to meet its business objectives, the Company has insufficient funds available to operate its business over the next twelve months.

72051

-2333367

Cash and Cash Equivalents Cash and cash equivalents consist of cash on hand and demand deposits with financial institutions, as well as all highly liquid investments with original maturities of three months or less at the time of purchase. Cash and cash equivalents are carried at cost, which approximates fair value. The Company maintains its cash balances at financial institutions, which at times may exceed federally insured limits; however, management does not believe the Company is exposed to significant credit risk related to these balances. The Federal Deposit Insurance Corporation (“FDIC”) insures deposits up to $250,000 per depositor, per insured bank. As of June 30, 2026, the Company maintained cash and cash equivalents totaling $72,051. The Company’s cash balances did not exceed FDIC insurance limits as of that date.

250000

72051

Fair Value of Financial Instruments The Company’s financial instruments include cash and cash equivalents, prepaid expenses, accounts payable, accrued expenses, and other current liabilities including SAFE Liability. The carrying amounts of these financial instruments approximate their fair values due to their short-term maturity. The Company holds SAFE Liability as a financial instruments that is required to be measured at fair value on a recurring basis. ASC 820 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes three levels of inputs that may be used to measure fair value: <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-72pt">Level 1 -</kbd>Quoted prices in active markets for identical assets or liabilities. <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-72pt">Level 2 -</kbd>Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which all significant inputs are observable or can be derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities. <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-72pt">Level 3 -</kbd>Unobservable inputs which are supported by little or no market activity.

Income Taxes The Company complies with the accounting and reporting requirements of ASC Topic 740, “Income Taxes,” which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company’s management determined that the United States is the Company’s only major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits, if any, as income tax expense. There were no unrecognized tax benefits as of June 30, 2026, and no amounts accrued for interest and penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals, or material deviation from its position. The Company may be subject to potential examination by United States taxing authorities in income taxes. These potential examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with United States tax laws. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months. The Company is incorporated in the United States and is subject to U.S. federal and applicable state income tax laws. The Company has no operations or taxable presence in any other jurisdiction. Due to operating losses incurred during the periods presented, the Company did not recognize any provision for income taxes and had no current income tax expense. Accordingly, the Company’s tax provision was zero for the periods presented.

Net Loss Per Share Net loss per share is computed by dividing net loss by the weighted average number of ordinary shares outstanding during the period in accordance with ASC 260, Earning per Share. For the period from April 1, 2026, to June 30, 2026, and period from October 1, 2025, to June 30, 2026, the weighted average number of shares outstanding was 18,809,858 and 17,004,909 ordinary shares, respectively.

18809858

17004909

Stock -based Compensation The Company accounts for stock-based compensation in accordance with ASC Topic 718, Compensation Stock Compensation (“ASC 718”). The Company measures the cost of awards of equity instruments including shares of common stock issued to employees, officers, directors, and non-employees in exchange for goods or services based on the grant-date fair value of the award. The fair value of common stock issued is determined based on observable arm’s-length transactions in the Company’s common stock where available. Compensation expense is recognized on the grant date for awards that are fully vested at the time of issuance (i.e., no requisite service period). Incremental compensation costs arising from subsequent modifications of awards after the grant date are recognized when the modification occurs. The Company has not adopted a stock option plan and has not granted any stock options as of June 30, 2026.

Segment Reporting ASC Topic 280, Segment Reporting, establishes standards for companies to report, in their financial statements, information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise that engage in business activities from which it may recognize revenues and incur expenses, and for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker, or group, in deciding how to allocate resources and assess performance. The Company’s CODM has been identified as the Chief Financial Officer, who reviews the assets, operating results and financial metrics for the Company to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that the Company only has one reportable segment. The CODM assesses performance for the single segment and decides how to allocate resources based on net income or loss that also is reported on the statement of operations as net income or loss. The measure of segment assets is reported on the balance sheet as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews several key metrics included in net income or loss and total assets, which include the following: <table style="margin:0 auto;border-collapse:collapse;width:75%"><tr><td style="background-color:#DBE5F1;width:259.1pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">Cash and bank </td><td style="background-color:#DBE5F1;width:18.6pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:73.3pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">72,051 </td></tr> <tr><td style="width:259.1pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">Prepaid expense </td><td style="width:18.6pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td style="width:73.3pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">164,750 </td></tr> <tr><td style="background-color:#DBE5F1;width:259.1pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">Interest Receivable on note </td><td style="background-color:#DBE5F1;width:18.6pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:73.3pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">3,097 </td></tr> <tr style="height:4.95pt"><td style="width:259.1pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">Notes Receivable </td><td style="width:18.6pt;padding-left:5.75pt;padding-right:5.75pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:73.3pt;padding-left:5.75pt;padding-right:5.75pt;border-bottom:0.5pt solid #000000" valign="top">155,000 </td></tr> <tr style="height:3.9pt"><td style="background-color:#DBE5F1;width:259.1pt;padding-left:5.75pt;padding-right:5.75pt" valign="middle">Total Assets </td><td style="background-color:#DBE5F1;width:18.6pt;padding-left:5.75pt;padding-right:5.75pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:73.3pt;padding-left:5.75pt;padding-right:5.75pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top">394,898 </td></tr> </table> <table style="margin:0 auto;border-collapse:collapse;width:90%"><tr style="height:4.95pt"><td style="width:200.65pt;padding-left:5.75pt;padding-right:5.75pt" valign="middle"></td><td colspan="2" style="width:101.65pt;padding-left:5.75pt;padding-right:5.75pt;border-bottom:0.5pt solid #000000" valign="bottom">For three months ended June 30, 2026 </td><td colspan="2" style="width:12.85pt;padding-left:5.75pt;padding-right:5.75pt;border-bottom:0.5pt solid #000000" valign="top"> </td><td colspan="3" style="width:102.65pt;padding-left:5.75pt;padding-right:5.75pt;border-bottom:0.5pt solid #000000" valign="top">For nine months ended June 30, 2026 </td></tr> <tr style="height:4.95pt"><td style="width:200.65pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td style="width:15.05pt;padding-left:5.75pt;padding-right:5.75pt;border-top:0.5pt solid #000000" valign="top"> </td><td colspan="2" style="width:86.9pt;padding-left:5.75pt;padding-right:5.75pt;border-top:0.5pt solid #000000" valign="middle"> </td><td colspan="2" style="width:12.85pt;padding-left:5.75pt;padding-right:5.75pt;border-top:0.5pt solid #000000" valign="top"> </td><td style="width:12.75pt;padding-left:5.75pt;padding-right:5.75pt;border-top:0.5pt solid #000000" valign="top"> </td><td colspan="2" style="width:89.9pt;padding-left:5.75pt;padding-right:5.75pt;border-top:0.5pt solid #000000" valign="top"> </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:200.65pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">Legal and professional </td><td style="background-color:#DBE5F1;width:15.05pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">$ </td><td colspan="2" style="background-color:#DBE5F1;width:86.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">1,283,346 </td><td colspan="2" style="background-color:#DBE5F1;width:12.85pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:12.75pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">$ </td><td colspan="2" style="background-color:#DBE5F1;width:89.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">2,856,038 </td></tr> <tr style="height:4.95pt"><td style="width:200.65pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">Consulting </td><td style="width:15.05pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td colspan="2" style="width:86.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">17,000 </td><td colspan="2" style="width:12.85pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td style="width:12.75pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td colspan="2" style="width:89.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">86,738 </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:200.65pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">License fee </td><td style="background-color:#DBE5F1;width:15.05pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td colspan="2" style="background-color:#DBE5F1;width:86.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">- </td><td colspan="2" style="background-color:#DBE5F1;width:12.85pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:12.75pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td colspan="2" style="background-color:#DBE5F1;width:89.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">50,000 </td></tr> <tr style="height:4.95pt"><td style="width:200.65pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">Software and subscriptions </td><td style="width:15.05pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td colspan="2" style="width:86.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">285 </td><td colspan="2" style="width:12.85pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td style="width:12.75pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td colspan="2" style="width:89.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">285 </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:200.65pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">Travel </td><td style="background-color:#DBE5F1;width:15.05pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td colspan="2" style="background-color:#DBE5F1;width:86.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">- </td><td colspan="2" style="background-color:#DBE5F1;width:12.85pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:12.75pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td colspan="2" style="background-color:#DBE5F1;width:89.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">6,300 </td></tr> <tr style="height:4.95pt"><td style="width:200.65pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">Bank fees and service charges </td><td style="width:15.05pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td colspan="2" style="width:86.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">435 </td><td colspan="2" style="width:12.85pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td style="width:12.75pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td colspan="2" style="width:89.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">936 </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:200.65pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">Unrealized loss in fair value of SAFE liability </td><td style="background-color:#DBE5F1;width:15.05pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td colspan="2" style="background-color:#DBE5F1;width:86.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">- </td><td colspan="2" style="background-color:#DBE5F1;width:12.85pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:12.75pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td colspan="2" style="background-color:#DBE5F1;width:89.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">1,683 </td></tr> <tr style="height:4pt"><td style="width:200.65pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">Interest income (expense) - net </td><td style="width:15.05pt;padding-left:5.75pt;padding-right:5.75pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td colspan="2" style="width:86.9pt;padding-left:5.75pt;padding-right:5.75pt;border-bottom:0.5pt solid #000000" valign="bottom">(2,990) </td><td colspan="2" style="width:12.85pt;padding-left:5.75pt;padding-right:5.75pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:12.75pt;padding-left:5.75pt;padding-right:5.75pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td colspan="2" style="width:89.9pt;padding-left:5.75pt;padding-right:5.75pt;border-bottom:0.5pt solid #000000" valign="bottom">(2,890) </td></tr> <tr style="height:3.15pt"><td style="background-color:#DBE5F1;width:200.65pt;padding-left:5.75pt;padding-right:5.75pt" valign="middle">Net loss </td><td style="background-color:#DBE5F1;width:15.05pt;padding-left:5.75pt;padding-right:5.75pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td colspan="2" style="background-color:#DBE5F1;width:86.9pt;padding-left:5.75pt;padding-right:5.75pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">1,298,076 </td><td colspan="2" style="background-color:#DBE5F1;width:12.85pt;padding-left:5.75pt;padding-right:5.75pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"> </td><td style="background-color:#DBE5F1;width:12.75pt;padding-left:5.75pt;padding-right:5.75pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td colspan="2" style="background-color:#DBE5F1;width:89.9pt;padding-left:5.75pt;padding-right:5.75pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">2,999,090 </td></tr> </table> Segment Reconciliation: <table style="margin:0 auto;border-collapse:collapse;width:90%"><tr><td style="width:201.7pt" valign="middle"></td><td colspan="2" style="width:101.8pt;border-bottom:0.5pt solid #000000" valign="bottom">Three Months </td><td style="width:15.95pt" valign="top"> </td><td colspan="2" style="width:101.75pt;border-bottom:0.5pt solid #000000" valign="bottom">Nine Months </td></tr> <tr><td style="width:201.7pt" valign="middle"> </td><td colspan="2" style="width:101.8pt;border-top:0.5pt solid #000000" valign="top"> </td><td style="width:15.95pt" valign="top"> </td><td colspan="2" style="width:101.75pt;border-top:0.5pt solid #000000" valign="top"> </td></tr> <tr><td style="background-color:#DBE5F1;width:201.7pt" valign="middle">Segment net loss - net loss </td><td style="background-color:#DBE5F1;width:27.9pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:73.9pt" valign="bottom">1,298,076 </td><td style="background-color:#DBE5F1;width:15.95pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:18.75pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:83pt" valign="bottom">2,999,090 </td></tr> <tr><td style="width:201.7pt" valign="middle">Segment loss before income taxes </td><td style="width:27.9pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">$ </td><td style="width:73.9pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">1,298,076 </td><td style="width:15.95pt" valign="bottom"> </td><td style="width:18.75pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">$ </td><td style="width:83pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">2,999,090 </td></tr> </table>

<table style="margin:0 auto;border-collapse:collapse;width:75%"><tr><td style="background-color:#DBE5F1;width:259.1pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">Cash and bank </td><td style="background-color:#DBE5F1;width:18.6pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:73.3pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">72,051 </td></tr> <tr><td style="width:259.1pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">Prepaid expense </td><td style="width:18.6pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td style="width:73.3pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">164,750 </td></tr> <tr><td style="background-color:#DBE5F1;width:259.1pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">Interest Receivable on note </td><td style="background-color:#DBE5F1;width:18.6pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:73.3pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">3,097 </td></tr> <tr style="height:4.95pt"><td style="width:259.1pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">Notes Receivable </td><td style="width:18.6pt;padding-left:5.75pt;padding-right:5.75pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:73.3pt;padding-left:5.75pt;padding-right:5.75pt;border-bottom:0.5pt solid #000000" valign="top">155,000 </td></tr> <tr style="height:3.9pt"><td style="background-color:#DBE5F1;width:259.1pt;padding-left:5.75pt;padding-right:5.75pt" valign="middle">Total Assets </td><td style="background-color:#DBE5F1;width:18.6pt;padding-left:5.75pt;padding-right:5.75pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:73.3pt;padding-left:5.75pt;padding-right:5.75pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top">394,898 </td></tr> </table>

72051

164750

3097

155000

394898

<table style="margin:0 auto;border-collapse:collapse;width:90%"><tr style="height:4.95pt"><td style="width:200.65pt;padding-left:5.75pt;padding-right:5.75pt" valign="middle"></td><td colspan="2" style="width:101.65pt;padding-left:5.75pt;padding-right:5.75pt;border-bottom:0.5pt solid #000000" valign="bottom">For three months ended June 30, 2026 </td><td colspan="2" style="width:12.85pt;padding-left:5.75pt;padding-right:5.75pt;border-bottom:0.5pt solid #000000" valign="top"> </td><td colspan="3" style="width:102.65pt;padding-left:5.75pt;padding-right:5.75pt;border-bottom:0.5pt solid #000000" valign="top">For nine months ended June 30, 2026 </td></tr> <tr style="height:4.95pt"><td style="width:200.65pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td style="width:15.05pt;padding-left:5.75pt;padding-right:5.75pt;border-top:0.5pt solid #000000" valign="top"> </td><td colspan="2" style="width:86.9pt;padding-left:5.75pt;padding-right:5.75pt;border-top:0.5pt solid #000000" valign="middle"> </td><td colspan="2" style="width:12.85pt;padding-left:5.75pt;padding-right:5.75pt;border-top:0.5pt solid #000000" valign="top"> </td><td style="width:12.75pt;padding-left:5.75pt;padding-right:5.75pt;border-top:0.5pt solid #000000" valign="top"> </td><td colspan="2" style="width:89.9pt;padding-left:5.75pt;padding-right:5.75pt;border-top:0.5pt solid #000000" valign="top"> </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:200.65pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">Legal and professional </td><td style="background-color:#DBE5F1;width:15.05pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">$ </td><td colspan="2" style="background-color:#DBE5F1;width:86.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">1,283,346 </td><td colspan="2" style="background-color:#DBE5F1;width:12.85pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:12.75pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">$ </td><td colspan="2" style="background-color:#DBE5F1;width:89.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">2,856,038 </td></tr> <tr style="height:4.95pt"><td style="width:200.65pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">Consulting </td><td style="width:15.05pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td colspan="2" style="width:86.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">17,000 </td><td colspan="2" style="width:12.85pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td style="width:12.75pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td colspan="2" style="width:89.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">86,738 </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:200.65pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">License fee </td><td style="background-color:#DBE5F1;width:15.05pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td colspan="2" style="background-color:#DBE5F1;width:86.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">- </td><td colspan="2" style="background-color:#DBE5F1;width:12.85pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:12.75pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td colspan="2" style="background-color:#DBE5F1;width:89.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">50,000 </td></tr> <tr style="height:4.95pt"><td style="width:200.65pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">Software and subscriptions </td><td style="width:15.05pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td colspan="2" style="width:86.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">285 </td><td colspan="2" style="width:12.85pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td style="width:12.75pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td colspan="2" style="width:89.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">285 </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:200.65pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">Travel </td><td style="background-color:#DBE5F1;width:15.05pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td colspan="2" style="background-color:#DBE5F1;width:86.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">- </td><td colspan="2" style="background-color:#DBE5F1;width:12.85pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:12.75pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td colspan="2" style="background-color:#DBE5F1;width:89.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">6,300 </td></tr> <tr style="height:4.95pt"><td style="width:200.65pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">Bank fees and service charges </td><td style="width:15.05pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td colspan="2" style="width:86.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">435 </td><td colspan="2" style="width:12.85pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td style="width:12.75pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td colspan="2" style="width:89.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">936 </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:200.65pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">Unrealized loss in fair value of SAFE liability </td><td style="background-color:#DBE5F1;width:15.05pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td colspan="2" style="background-color:#DBE5F1;width:86.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">- </td><td colspan="2" style="background-color:#DBE5F1;width:12.85pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:12.75pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom"> </td><td colspan="2" style="background-color:#DBE5F1;width:89.9pt;padding-left:5.75pt;padding-right:5.75pt" valign="bottom">1,683 </td></tr> <tr style="height:4pt"><td style="width:200.65pt;padding-left:5.75pt;padding-right:5.75pt" valign="top">Interest income (expense) - net </td><td style="width:15.05pt;padding-left:5.75pt;padding-right:5.75pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td colspan="2" style="width:86.9pt;padding-left:5.75pt;padding-right:5.75pt;border-bottom:0.5pt solid #000000" valign="bottom">(2,990) </td><td colspan="2" style="width:12.85pt;padding-left:5.75pt;padding-right:5.75pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:12.75pt;padding-left:5.75pt;padding-right:5.75pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td colspan="2" style="width:89.9pt;padding-left:5.75pt;padding-right:5.75pt;border-bottom:0.5pt solid #000000" valign="bottom">(2,890) </td></tr> <tr style="height:3.15pt"><td style="background-color:#DBE5F1;width:200.65pt;padding-left:5.75pt;padding-right:5.75pt" valign="middle">Net loss </td><td style="background-color:#DBE5F1;width:15.05pt;padding-left:5.75pt;padding-right:5.75pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td colspan="2" style="background-color:#DBE5F1;width:86.9pt;padding-left:5.75pt;padding-right:5.75pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">1,298,076 </td><td colspan="2" style="background-color:#DBE5F1;width:12.85pt;padding-left:5.75pt;padding-right:5.75pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"> </td><td style="background-color:#DBE5F1;width:12.75pt;padding-left:5.75pt;padding-right:5.75pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td colspan="2" style="background-color:#DBE5F1;width:89.9pt;padding-left:5.75pt;padding-right:5.75pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">2,999,090 </td></tr> </table>

1283346

2856038

17000 86738

50000

285

6300

435

936

-1683

2990

2890

-1298076

-2999090

<table style="margin:0 auto;border-collapse:collapse;width:90%"><tr><td style="width:201.7pt" valign="middle"></td><td colspan="2" style="width:101.8pt;border-bottom:0.5pt solid #000000" valign="bottom">Three Months </td><td style="width:15.95pt" valign="top"> </td><td colspan="2" style="width:101.75pt;border-bottom:0.5pt solid #000000" valign="bottom">Nine Months </td></tr> <tr><td style="width:201.7pt" valign="middle"> </td><td colspan="2" style="width:101.8pt;border-top:0.5pt solid #000000" valign="top"> </td><td style="width:15.95pt" valign="top"> </td><td colspan="2" style="width:101.75pt;border-top:0.5pt solid #000000" valign="top"> </td></tr> <tr><td style="background-color:#DBE5F1;width:201.7pt" valign="middle">Segment net loss - net loss </td><td style="background-color:#DBE5F1;width:27.9pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:73.9pt" valign="bottom">1,298,076 </td><td style="background-color:#DBE5F1;width:15.95pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:18.75pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:83pt" valign="bottom">2,999,090 </td></tr> <tr><td style="width:201.7pt" valign="middle">Segment loss before income taxes </td><td style="width:27.9pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">$ </td><td style="width:73.9pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">1,298,076 </td><td style="width:15.95pt" valign="bottom"> </td><td style="width:18.75pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">$ </td><td style="width:83pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">2,999,090 </td></tr> </table>

-1298076

-2999090

-1298076

-2999090

Recently Issued Accounting Standards In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures.” The amendments in this ASU require disclosures, on an annual and interim basis, of significant segment expenses that are regularly provided to the chief operating decision maker (“CODM”), as well as the aggregate amount of other segment items included in the reported measure of segment profit or loss. The ASU requires that a public entity disclose the title and position of the CODM and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. Public entities will be required to provide all annual disclosures currently required by Topic 280 in interim periods, and entities with a single reportable segment are required to provide all the disclosures required by the amendments in this ASU and existing segment disclosures in Topic 280. This ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The Company adopted ASU 2023-07 on September 3, 2025, its date of incorporation. In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Disclosures, which requires disclosure of disaggregated income taxes paid, prescribes standard categories for the components of the effective tax rate reconciliation, and modifies other income tax-related disclosures. This ASU is effective for fiscal years beginning after December 15, 2024, and allows for adoption on a prospective basis, with a retrospective option. We are currently evaluating the impacts of the new standard. Management does not believe that any other recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s financial statements.

NOTE 3 - PREPAID EXPENSES Consulting Agreements The Company entered into a Corporate Development and Financial Consulting Agreement with RP Fairbanks Global Partners II LLC on September 23, 2025, a Strategic Business Consulting Agreement with RP Far Sun Global Group LLC on September 27, 2025, and a Consulting Agreement with Soho Capital Solutions Inc. on October 3, 2025, to provide corporate development, strategic business consulting, SEC reporting, accounting, financial reporting, and other advisory services. Under these agreements, the Company paid retainers in advance to secure the consultants’ availability and future professional services. The Company has recorded these retainers as prepaid expenses as of June 30, 2026. In accordance with the Company’s accounting policy, the prepaid retainers will remain recorded as prepaid expenses until the related consulting engagements are completed, terminated, or otherwise settled under the respective agreements, at which time the prepaid balances will be applied or otherwise accounted for in accordance with the terms of the applicable agreements. The Fairbanks agreement provides for an $80,000 retainer payable in two installments, while the Far Sun agreement similarly provides for an $80,000 retainer payable in installments. As of June 30, 2026, the Company had paid $40,000 under the RP Fairbanks agreement and $75,000 under the RP Far Sun Global agreement. In addition, the Company paid an initial retainer of $8,500 to Soho Capital Solutions Inc. for accounting and financial consulting services. Advisory Agreement On May 29, 2026, the Company entered into an Advisory Agreement with Kadenwood Group Advisory Corporation to provide strategic advisory, investor relations, capital markets advisory and placement agent services in connection with the Company’s capital-raising activities. Under the agreement, the Company agreed to pay a fixed retainer of $55,000, payable in installments upon achievement of specified contractual milestones. During the three months ended June 30, 2026, the Company paid the first two installments totaling $41,250, which have been recorded as prepaid expenses as of June 30, 2026, as the related services had not been fully rendered. The remaining contractual installment of $13,750 becomes payable upon achievement of the final contractual milestone.

80000

40000

75000

8500

55000

41250

NOTE 4 - LONG TERM NOTES RECEIVABLE - SECURED On May 1, 2026, the Company entered into an Assignment and Contribution Agreement with 8UK6 Inc., pursuant to which 8UK6 Inc. assigned, transferred and contributed to the Company all of its rights, title and interest in a promissory note and the related deed of trust securing such note as a capital contribution. Under the agreement, the loan was assigned a value of $155,000, and the Company recognized a corresponding increase in additional paid-in capital. The contributed loan consists of a promissory note dated April 13, 2026, executed by Nanjie Huang and Le Kuai in the original principal amount of $155,000. The note is secured by a first deed of trust on residential real property located at 5827 Killarney Circle, San Jose, California, together with the related deed of trust and all rights thereunder assigned to the Company on May 1, 2026. The promissory note bears interest at an introductory annual rate of 11.99% through April 30, 2027, after which the contractual interest rate increases to 12.75% through the maturity date of April 13, 2028. The borrower is required to make monthly interest-only payments, with the outstanding principal balance due upon maturity date of April 13, 2028. For the three months ended June 30, 2026, the Company recognized interest income of $3,097 related to the loan receivable, representing contractual interest earned during May and June 2026. Such interest income is included in Interest Income in the accompanying condensed statements of operations. As of June 30, 2026, the outstanding principal balance of the loan receivable was $155,000, excluding accrued interest receivable. Management evaluated the loan receivable for expected credit losses in accordance with ASC 326, Financial Instruments, Credit Losses, and concluded that no material allowance for credit losses was required as of June 30, 2026.

155000

0.1199

0.1275

3097

155000

NOTE 5 - STRATEGIC COOPERATION AGREEMENTS On March 26, 2026, the Company entered into a Strategic Cooperation Agreement, an Investment Rights Agreement, and a Share Grant Agreement (collectively, the “Strategic Agreements”) with Ianleong Tam. Under the Strategic Agreements, Mr. Tam agreed to make a strategic investment of up to $400,000 in the Company. The Strategic Agreements also provided for the establishment of DentonX XYZ Corp (Sun Stone Advisory Corporation) as a management and services platform, with the Company expected to hold an 80% ownership interest and Mr. Tam a 20% ownership interest, together with the grant of certain governance and participation rights. In addition, Mr. Tam was entitled to receive up to 6,000 shares of the Company’s Series B Preferred Stock on a pro rata basis corresponding to the amount invested. As of June 30, 2026, the Company had received aggregate investment proceeds of $245,000 under the Investment Rights Agreement. The remaining $155,000 investment commitment had not been funded as of June 30, 2026. Subsequently, the Company, Ianleong Tam and BCE Stars Group Inc. entered into a Novation and Assignment Agreement, pursuant to which BCE Stars Group Inc. succeeded to all rights and obligations of Ianleong Tam under the Strategic Agreements. Accordingly, BCE Stars Group Inc. became entitled to investment, ownership, governance and other rights, and assumed the related obligations under the Strategic Agreements. The Novation and Assignment Agreement amended the equity provisions of the Strategic Agreements. Under the original Strategic Agreements, the strategic investment of up to $400,000 and the issuance of up to 6,000 shares of Series B Preferred Stock were linked, with the preferred shares issuable on a pro rata basis corresponding to the amount invested. Under the amended terms, the investment commitment entitles BCE Stars Group Inc. only to the Common Shares issuable under the Investment Rights Agreement based on the amount of capital invested. The right to receive up to 6,000 shares of Series B Preferred Stock was amended to provide that no Series B Preferred Shares shall vest unless the Company has received the full $400,000 investment commitment under the Investment Rights Agreement. Thereafter, up to 6,000 Series B Preferred Shares may vest during the three-year period following the Effective Date based on the achievement of Qualified Transactions having an aggregate Qualified Transaction Value of up to $300 million, subject to Board certification, as provided in the Novation and Assignment Agreement. Except as expressly amended, all other terms of the Strategic Agreements remain unchanged. 400000 6000 400000 6000

NOTE 6 - SHAREHOLDERS DEFICIT Common and Preferred Stock Authorized: 800,000,000 shares of voting common stock with a par value of $0.0001, 200,000,000 shares of preferred stock with a par value of $0.0001. As of June 30, 2026, the Company had 18,818,290 shares of common stock issued and outstanding. No preferred stock is issued as of June 30, 2026. Advance against Issuance of Common Stock During the nine months ended June 30, 2026, the Company received subscription proceeds of $20,000 for the future issuance of 6,667 shares of common stock at a subscription price of $3.00 per share. As of June 30, 2026, the related shares had not been issued, and accordingly, the proceeds were recorded as Advances Against Issuance of Common Stock within stockholders’ equity. Subsequent to June 30, 2026, the Company issued 1,667 shares to Angela Yau, 1,667 shares to Edison Yau, and 3,333 shares to Grace Hsu, each at a subscription price of $3.00 per share, in settlement of these subscription in advances. During the nine months ended June 30, 2026, the Company received aggregate proceeds of $245,000 pursuant to the Investment Rights Agreement described in Note 5 - Strategic Cooperation Agreements. As of June 30, 2026, the related Common Shares had not been issued; accordingly, the proceeds have been recorded as Advance against issuance of Common Stock within stockholders’ equity. The remaining investment commitment of $155,000 had not been funded as of June 30, 2026. Stock Payable for Services Received On April 1, 2026, the Company had stock payable balance outstanding at $11,498 payable to Soho Capital Solutions as stock-based compensation for the services received. During the three months ended June 30, 2026, the Company accrued $17,945 as stock payable for the services received during the period and issued $23,490 worth of shares of common stock as stock-based compensation expense for the period. The Company had a closing balance of $5,953 stock payable for services received as of June 30, 2026. Sale of Common Stock and Subscriptions On September 8, 2025, the Company issued 6,600,000 shares of the Company’s common stock to investor Alphega Global Partners Inc. for an aggregate purchase price of $660. The Company booked these transactions as subscription receivable as of September 30, 2025. The Company received proceeds of $100 from investor Alphega Global Partners Inc. on November 28, 2025, and $560 on December 9, 2025. As of June 30, 2026, no subscription receivable remained outstanding. On November 30, 2025, the Company issued an aggregate of 6,400,000 shares of common stock at a price of $0.0625 per share, including 6,080,000 shares to OutstandingX LLC and 320,000 shares to John Tam, in settlement of amount $400,000 that was previously received and recorded as advances against the issuance of common stock. On April 1, 2026, the Company received an aggregate investment of $10,000 from Michael and Linh Tran. On May 1, 2026, the Company issued 1,333 shares of common stock at $1.50 per share for consideration of $2,000, which was recognized as equity. The remaining $8,000 of the investment was initially recorded as debt and was subsequently converted into common stock on June 1, 2026, upon receipt of a conversion notice on date May 16, 2026, from Michael and Linh Tran in accordance with the terms of the investment agreement. Common Stock issued for services received During the three months ended June 30, 2026, the Company issued an aggregate of 18,852 shares of its common stock to Soho Capital Solutions as stock-based compensation for services rendered. The shares were fully vested upon issuance, and the Company recognized stock-based compensation expense of $23,490 based on the grant-date fair value of the shares issued. <kbd style="position:absolute;font:10pt Symbol;margin-left:-36pt">·</kbd>On April 1, 2026, the Company issued 9,900 shares of common stock with an aggregate grant-date fair value of $7,920, or $0.80 per share. <kbd style="position:absolute;font:10pt Symbol;margin-left:-36pt">·</kbd>On May 1, 2026, the Company issued 6,810 shares of common stock with an aggregate grant-date fair value of $10,215, or $1.50 per share. <kbd style="position:absolute;font:10pt Symbol;margin-left:-36pt">·</kbd>On June 1, 2026, the Company issued 2,142 shares of common stock with an aggregate grant-date fair value of $5,355, or $2.50 per share. The Company was incorporated on September 3, 2025; accordingly, there was no activity in the comparative period ended June 30, 2025. During the nine months ended June 30, 2026, the Company recognized stock-based compensation expense of $204,695 related to common stock issued for professional services, which is included in legal and professional services in the accompanying condensed financial statements. During the three months ended June 30, 2026, the Company issued 18,852 common shares in exchange for professional services and recognized stock-based compensation expense of $23,490. Conversion of instruments to Common Stock <kbd style="position:absolute;font:10pt Times New Roman;margin-left:0pt">I.</kbd><kbd style="margin-left:36pt"></kbd>Common Stock Issued upon Conversion of SAFE During the three months ended June 30, 2026, the Company issued an aggregate of 5,700 shares of its common stock upon the conversion of a Simple Agreement for Future Equity (“SAFE”) with Grace Hsu. On April 1, 2026, the Company approved the conversion of approximately 20% of the outstanding SAFE and issued 2,500 shares of common stock to Grace Hsu at a conversion price of $0.80 per share, representing an aggregate conversion amount of $2,000. On May 16, 2026, Grace Hsu delivered a notice requesting the conversion of the remaining outstanding SAFE into common stock. Upon approval by the Board of Directors, the Company issued an additional 3,200 shares of common stock on June 1, 2026, at a conversion price of $2.50 per share, representing an aggregate conversion amount of $8,000. The Company’s common stock has a par value of $0.0001 per share. Upon conversion, the carrying amount of the SAFE liability was reclassified to common stock and additional paid-in capital in accordance with the Company’s accounting policy. Following these transactions, no SAFE instruments remained outstanding as of June 30, 2026. See Note-7 - Simple Agreement for Future Equity (SAFE) for additional information regarding the terms and accounting for the SAFE. <kbd style="position:absolute;font:10pt Times New Roman;margin-left:0pt">II.</kbd><kbd style="margin-left:36pt"></kbd>Common Stock Issued upon Conversion of Debt On May 16, 2026, Michael and Linh Tran delivered a conversion notice to the Company electing to convert the outstanding balance of their promissory note into shares of the Company’s common stock. The amount converted totaled $8,080.88, consisting of $8,000 of outstanding principal and $80.88 of accrued interest. The $8,000 principal represented the debt portion of the $10,000 investment received by the Company on April 1, 2026. Upon approval by the Board of Directors on June 1, 2026, the Company issued 3,232 shares of common stock to Michael and Linh Tran at a conversion price of $2.50 per share, in full settlement of the outstanding promissory note balance of $8,081. The Company’s common stock has a par value of $0.0001 per share. Shares issued to initial founders During the period from September 3, 2025, to September 30, 2025, the Company has issued the common shares at a par value of $0.0001 per share to its founders in exchange for services rendered. Details are as follows: <table style="border-collapse:collapse;width:101.92%"><tr><td style="width:57.9pt;border-bottom:0.5pt solid #000000" valign="bottom">Date of Issuance </td><td style="width:90.6pt;border-bottom:0.5pt solid #000000" valign="bottom">Recipient </td><td style="width:64.7pt;border-bottom:0.5pt solid #000000" valign="bottom">Number of Shares </td><td style="width:263.8pt;border-bottom:0.5pt solid #000000" valign="bottom">Purpose </td></tr> <tr><td style="background-color:#DBE5F1;width:57.9pt;border-top:0.5pt solid #000000" valign="top">09/03/2025 </td><td style="background-color:#DBE5F1;width:90.6pt;border-top:0.5pt solid #000000" valign="top">Irene Ying Ying Chung </td><td style="background-color:#DBE5F1;width:64.7pt;border-top:0.5pt solid #000000" valign="top">10,000 </td><td style="background-color:#DBE5F1;width:263.8pt;border-top:0.5pt solid #000000" valign="top">As compensation for services rendered in connection with corporate administration, documentation management, treasury support, and the direction and supervision of the Company’s executive management. </td></tr> <tr><td style="width:57.9pt" valign="top">09/08/2025 </td><td style="width:90.6pt" valign="top">Cintron Management Ltd. </td><td style="width:64.7pt" valign="top">179,900 </td><td style="width:263.8pt" valign="top">In consideration of costs, expenditures, and other contributions of value made on behalf of the Company. </td></tr> <tr><td style="background-color:#DBE5F1;width:57.9pt" valign="top">09/08/2025 </td><td style="background-color:#DBE5F1;width:90.6pt" valign="top">Fairbanks Global Partners II LLC </td><td style="background-color:#DBE5F1;width:64.7pt" valign="top">1,500,000 </td><td style="background-color:#DBE5F1;width:263.8pt" valign="top">In consideration of costs, expenditures, and other contributions of value made on behalf of the Company. </td></tr> <tr><td style="width:57.9pt;border-bottom:0.5pt solid #000000" valign="top">09/08/2025 </td><td style="width:90.6pt;border-bottom:0.5pt solid #000000" valign="top">Apex Stratum LLC </td><td style="width:64.7pt;border-bottom:0.5pt solid #000000" valign="top">1,500,000 </td><td style="width:263.8pt;border-bottom:0.5pt solid #000000" valign="top">In consideration of costs, expenditures, and other contributions of value made on behalf of the Company. </td></tr> <tr><td colspan="2" style="background-color:#DBE5F1;width:148.5pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top">Total shares issued against services </td><td style="background-color:#DBE5F1;width:64.7pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top">3,189,900 </td><td style="background-color:#DBE5F1;width:263.8pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top"> </td></tr> </table> The 3,189,900 shares issued to founders in September 2025 were issued at par value of $0.0001 per share in exchange for organizational services rendered at the time of the Company’s incorporation. At that time, the Company had no established market price and no arm’s-length transactions had occurred in its common stock. Accordingly, the fair value of these shares was determined to be nominal (equivalent to par value). The first observable arm’s-length market transaction in the Company’s common stock occurred in October/November 2025 at $0.0625 per share, which was used as the basis for measuring the fair value of subsequent share-for-services awards. On October 15, 2025, the Company’s common stock had a fair value of $0.0625 per share. The Company issued common shares to its executives on that date in exchange for services rendered. The Company recognized stock-based compensation expenses based on the fair value of the common stock on the grant date. The fair value was determined based on sale of common shares to a third party. All share-for-services awards were fully vested at the grant date with no requisite service period, forfeiture conditions, or continuing service requirements. The expense is included in consulting expenses in the accompanying statement of financial operations. Details of the issuance are as follows: <table style="border-collapse:collapse;width:99%"><tr><td style="width:56.6pt;border-bottom:0.5pt solid #000000" valign="bottom">Date of Issue </td><td style="width:90.9pt;border-bottom:0.5pt solid #000000" valign="bottom">Recipient </td><td style="width:57.7pt;border-bottom:0.5pt solid #000000" valign="bottom">Number of Shares </td><td style="width:72.3pt;border-bottom:0.5pt solid #000000" valign="bottom">Stock based compensation </td><td style="width:185.8pt;border-bottom:0.5pt solid #000000" valign="bottom">Purpose </td></tr> <tr><td style="background-color:#DBE5F1;width:56.6pt;border-top:0.5pt solid #000000" valign="top">10/15/2025 </td><td style="background-color:#DBE5F1;width:90.9pt;border-top:0.5pt solid #000000" valign="top">Irene Ying Ying Chung </td><td style="background-color:#DBE5F1;width:57.7pt;border-top:0.5pt solid #000000" valign="top">495,000 </td><td style="background-color:#DBE5F1;width:72.3pt;border-top:0.5pt solid #000000" valign="top">$30,938 </td><td style="background-color:#DBE5F1;width:185.8pt;border-top:0.5pt solid #000000" valign="top">As compensation for services rendered in connection with corporate administration, documentation management, treasury support, and the direction and supervision of the Company’s executive management. </td></tr> <tr><td style="width:56.6pt" valign="top">10/15/2025 </td><td style="width:90.9pt" valign="top">Luis Carlos Ung </td><td style="width:57.7pt" valign="top">500,000 </td><td style="width:72.3pt" valign="top">$31,250 </td><td style="width:185.8pt" valign="top">As compensation for services rendered in providing executive leadership, strategic advisory services, and the direction and oversight of the Company’s Board of Directors. </td></tr> <tr><td style="background-color:#DBE5F1;width:56.6pt" valign="top">10/15/2025 </td><td style="background-color:#DBE5F1;width:90.9pt" valign="top">Lionel Pinuer E </td><td style="background-color:#DBE5F1;width:57.7pt" valign="top">200,000 </td><td style="background-color:#DBE5F1;width:72.3pt" valign="top">$12,500 </td><td style="background-color:#DBE5F1;width:185.8pt" valign="top">As compensation for services rendered in providing strategic advisory and business planning support, market, industry, and opportunity analysis, business development and partnership support, operational and organizational guidance, capital strategy input and investor-related preparation. </td></tr> <tr><td style="width:56.6pt" valign="top">11/30/2025 </td><td style="width:90.9pt" valign="top">Soho Capital Solutions Inc </td><td style="width:57.7pt" valign="top">33,360 </td><td style="width:72.3pt" valign="top">$2,085 </td><td style="width:185.8pt" valign="top">As compensation for services rendered to the Company during October and November 2025. </td></tr> <tr><td style="background-color:#DBE5F1;width:56.6pt" valign="top">11/30/2025 </td><td style="background-color:#DBE5F1;width:90.9pt" valign="top">Fleming PLLC </td><td style="background-color:#DBE5F1;width:57.7pt" valign="top">870,913 </td><td style="background-color:#DBE5F1;width:72.3pt" valign="top">$54,432 </td><td style="background-color:#DBE5F1;width:185.8pt" valign="top">As consideration for legal services. </td></tr> <tr><td style="width:56.6pt;border-bottom:0.5pt solid #000000" valign="top">12/08/2025 </td><td style="width:90.9pt;border-bottom:0.5pt solid #000000" valign="top">LocusX Technologies Inc. </td><td style="width:57.7pt;border-bottom:0.5pt solid #000000" valign="top">500,000 </td><td style="width:72.3pt;border-bottom:0.5pt solid #000000" valign="top">$50,000* </td><td style="width:185.8pt;border-bottom:0.5pt solid #000000" valign="top">For License Fee </td></tr> <tr><td colspan="2" style="background-color:#DBE5F1;width:147.5pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top">Total shares issued against services </td><td style="background-color:#DBE5F1;width:57.7pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top">2,599,273 </td><td style="background-color:#DBE5F1;width:72.3pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top">$181,205 </td><td style="background-color:#DBE5F1;width:185.8pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top"> </td></tr> </table> <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-36pt">*</kbd>In December 2025, the Company acquired a business license from LocusX in exchange for the issuance of 500,000 shares of the Company’s common stock. The shares were valued at their estimated fair value of $50,000 at the time of issuance. The license fee of $0 and $50,000 was recognized in full as license fee expense in the condensed statement of operations and comprehensive loss for the three months ended and nine months ended June 30, 2026, respectively. The license fee was fully expensed upon acquisition in December 2025. No license fee expense related to this transaction was incurred during the three months ended June 30, 2026, because it is not recognized as prepayment or intangible, that’s why there is no remaining balance as of June 30, 2026.

800000000

0.0001

200000000

0.0001

18818290

20000

1667

3333

245000

11498

17945

5953 6600000

660

6400000

400000

1333

2000

18852

7920

0.8

10215

1.5

5355

2.5

204695

23490

5700

2500

0.8

2000

3200

2.5

8000

3232

2.5

8081

<table style="border-collapse:collapse;width:101.92%"><tr><td style="width:57.9pt;border-bottom:0.5pt solid #000000" valign="bottom">Date of Issuance </td><td style="width:90.6pt;border-bottom:0.5pt solid #000000" valign="bottom">Recipient </td><td style="width:64.7pt;border-bottom:0.5pt solid #000000" valign="bottom">Number of Shares </td><td style="width:263.8pt;border-bottom:0.5pt solid #000000" valign="bottom">Purpose </td></tr> <tr><td style="background-color:#DBE5F1;width:57.9pt;border-top:0.5pt solid #000000" valign="top">09/03/2025 </td><td style="background-color:#DBE5F1;width:90.6pt;border-top:0.5pt solid #000000" valign="top">Irene Ying Ying Chung </td><td style="background-color:#DBE5F1;width:64.7pt;border-top:0.5pt solid #000000" valign="top">10,000 </td><td style="background-color:#DBE5F1;width:263.8pt;border-top:0.5pt solid #000000" valign="top">As compensation for services rendered in connection with corporate administration, documentation management, treasury support, and the direction and supervision of the Company’s executive management. </td></tr> <tr><td style="width:57.9pt" valign="top">09/08/2025 </td><td style="width:90.6pt" valign="top">Cintron Management Ltd. </td><td style="width:64.7pt" valign="top">179,900 </td><td style="width:263.8pt" valign="top">In consideration of costs, expenditures, and other contributions of value made on behalf of the Company. </td></tr> <tr><td style="background-color:#DBE5F1;width:57.9pt" valign="top">09/08/2025 </td><td style="background-color:#DBE5F1;width:90.6pt" valign="top">Fairbanks Global Partners II LLC </td><td style="background-color:#DBE5F1;width:64.7pt" valign="top">1,500,000 </td><td style="background-color:#DBE5F1;width:263.8pt" valign="top">In consideration of costs, expenditures, and other contributions of value made on behalf of the Company. </td></tr> <tr><td style="width:57.9pt;border-bottom:0.5pt solid #000000" valign="top">09/08/2025 </td><td style="width:90.6pt;border-bottom:0.5pt solid #000000" valign="top">Apex Stratum LLC </td><td style="width:64.7pt;border-bottom:0.5pt solid #000000" valign="top">1,500,000 </td><td style="width:263.8pt;border-bottom:0.5pt solid #000000" valign="top">In consideration of costs, expenditures, and other contributions of value made on behalf of the Company. </td></tr> <tr><td colspan="2" style="background-color:#DBE5F1;width:148.5pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top">Total shares issued against services </td><td style="background-color:#DBE5F1;width:64.7pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top">3,189,900 </td><td style="background-color:#DBE5F1;width:263.8pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top"> </td></tr> </table>

10000

179900

1500000

3189900

<table style="border-collapse:collapse;width:99%"><tr><td style="width:56.6pt;border-bottom:0.5pt solid #000000" valign="bottom">Date of Issue </td><td style="width:90.9pt;border-bottom:0.5pt solid #000000" valign="bottom">Recipient </td><td style="width:57.7pt;border-bottom:0.5pt solid #000000" valign="bottom">Number of Shares </td><td style="width:72.3pt;border-bottom:0.5pt solid #000000" valign="bottom">Stock based compensation </td><td style="width:185.8pt;border-bottom:0.5pt solid #000000" valign="bottom">Purpose </td></tr> <tr><td style="background-color:#DBE5F1;width:56.6pt;border-top:0.5pt solid #000000" valign="top">10/15/2025 </td><td style="background-color:#DBE5F1;width:90.9pt;border-top:0.5pt solid #000000" valign="top">Irene Ying Ying Chung </td><td style="background-color:#DBE5F1;width:57.7pt;border-top:0.5pt solid #000000" valign="top">495,000 </td><td style="background-color:#DBE5F1;width:72.3pt;border-top:0.5pt solid #000000" valign="top">$30,938 </td><td style="background-color:#DBE5F1;width:185.8pt;border-top:0.5pt solid #000000" valign="top">As compensation for services rendered in connection with corporate administration, documentation management, treasury support, and the direction and supervision of the Company’s executive management. </td></tr> <tr><td style="width:56.6pt" valign="top">10/15/2025 </td><td style="width:90.9pt" valign="top">Luis Carlos Ung </td><td style="width:57.7pt" valign="top">500,000 </td><td style="width:72.3pt" valign="top">$31,250 </td><td style="width:185.8pt" valign="top">As compensation for services rendered in providing executive leadership, strategic advisory services, and the direction and oversight of the Company’s Board of Directors. </td></tr> <tr><td style="background-color:#DBE5F1;width:56.6pt" valign="top">10/15/2025 </td><td style="background-color:#DBE5F1;width:90.9pt" valign="top">Lionel Pinuer E </td><td style="background-color:#DBE5F1;width:57.7pt" valign="top">200,000 </td><td style="background-color:#DBE5F1;width:72.3pt" valign="top">$12,500 </td><td style="background-color:#DBE5F1;width:185.8pt" valign="top">As compensation for services rendered in providing strategic advisory and business planning support, market, industry, and opportunity analysis, business development and partnership support, operational and organizational guidance, capital strategy input and investor-related preparation. </td></tr> <tr><td style="width:56.6pt" valign="top">11/30/2025 </td><td style="width:90.9pt" valign="top">Soho Capital Solutions Inc </td><td style="width:57.7pt" valign="top">33,360 </td><td style="width:72.3pt" valign="top">$2,085 </td><td style="width:185.8pt" valign="top">As compensation for services rendered to the Company during October and November 2025. </td></tr> <tr><td style="background-color:#DBE5F1;width:56.6pt" valign="top">11/30/2025 </td><td style="background-color:#DBE5F1;width:90.9pt" valign="top">Fleming PLLC </td><td style="background-color:#DBE5F1;width:57.7pt" valign="top">870,913 </td><td style="background-color:#DBE5F1;width:72.3pt" valign="top">$54,432 </td><td style="background-color:#DBE5F1;width:185.8pt" valign="top">As consideration for legal services. </td></tr> <tr><td style="width:56.6pt;border-bottom:0.5pt solid #000000" valign="top">12/08/2025 </td><td style="width:90.9pt;border-bottom:0.5pt solid #000000" valign="top">LocusX Technologies Inc. </td><td style="width:57.7pt;border-bottom:0.5pt solid #000000" valign="top">500,000 </td><td style="width:72.3pt;border-bottom:0.5pt solid #000000" valign="top">$50,000* </td><td style="width:185.8pt;border-bottom:0.5pt solid #000000" valign="top">For License Fee </td></tr> <tr><td colspan="2" style="background-color:#DBE5F1;width:147.5pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top">Total shares issued against services </td><td style="background-color:#DBE5F1;width:57.7pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top">2,599,273 </td><td style="background-color:#DBE5F1;width:72.3pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top">$181,205 </td><td style="background-color:#DBE5F1;width:185.8pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top"> </td></tr> </table>

495000

30938

500000

31250

200000

12500

33360

2085

870913

54432

500000

50000

2599273

181205

50000

NOTE 7 - SIMPLE AGREEMENT FOR FUTURE FINANCING (SAFE) On December 3, 2025, the Company entered into a Simple Agreement for Future Equity (“SAFE”) with Grace Hsu (the “Investor”). Pursuant to the agreement, the Investor agreed to invest $10,000 in the Company in exchange for the right to receive equity securities upon the occurrence of a future qualified financing event, subject to the terms and conditions of the SAFE agreement. The Company received the investment proceeds of $10,000 on January 22, 2026. The SAFE does not bear interest and has no maturity date. Under the terms of the agreement, the SAFE is expected to convert into equity securities at a conversion price equal to 80% of the price paid by investors in a future qualified financing, or at the valuation cap, if applicable. The Company evaluated the SAFE under the guidance of ASC 815-40 and concluded that the instrument did not qualify for equity classification because the settlement amount was variable and did not meet the criteria for equity classification. Accordingly, the SAFE was classified as a derivative liability and initially recognized at fair value. The liability was subsequently remeasured to fair value at each reporting date, with changes in fair value recognized in the condensed statements of operations until the instrument was settled. During the three months ended June 30, 2026, the Company completed the conversion of the outstanding SAFE into shares of its common stock. On April 1, 2026, pursuant to the Investor’s voluntary election under the terms of the SAFE agreement, Grace Hsu elected to convert approximately 20% of the outstanding SAFE into common stock. Upon approval by the Board of Directors, the Company issued 2,500 shares of common stock at a conversion price of $0.80 per share, representing a contractual conversion amount of $2,000. The carrying amount of the portion of the SAFE liability converted was $2,337, including $337 of cumulative fair value adjustments previously recognized in the condensed statements of operations. Upon conversion, the carrying amount of the SAFE liability was reclassified to common stock and additional paid-in capital, and no additional gain or loss was recognized upon conversion. On May 16, 2026, Grace Hsu delivered a conversion notice requesting the conversion of the remaining outstanding SAFE into common stock. On June 1, 2026, the Board of Directors approved the conversion and the Company issued 3,200 shares of common stock at a conversion price of $2.50 per share, representing a contractual conversion amount of $8,000. The carrying amount of the remaining SAFE liability immediately prior to conversion was $9,346, including $1,346 of cumulative fair value adjustments previously recognized in the condensed statements of operations. Upon conversion, the carrying amount of the liability was reclassified to common stock and additional paid-in capital, and no additional gain or loss was recognized upon conversion. Roll forward Table: <table style="margin:0 auto;border-collapse:collapse;width:80%"><tr><td style="width:284.9pt" valign="top"> </td><td colspan="2" style="width:89.5pt;border-bottom:0.5pt solid #000000" valign="bottom">Amount </td></tr> <tr><td style="background-color:#DBE5F1;width:284.9pt" valign="top">Opening balance September 30, 2025 </td><td style="background-color:#DBE5F1;width:22.8pt;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:66.7pt;border-top:0.5pt solid #000000" valign="bottom">- </td></tr> <tr><td style="width:284.9pt" valign="top">SAFE Instrument issued during the period </td><td style="width:22.8pt" valign="bottom"> </td><td style="width:66.7pt" valign="bottom">10,000 </td></tr> <tr><td style="background-color:#DBE5F1;width:284.9pt" valign="top">Change in fair value </td><td style="background-color:#DBE5F1;width:22.8pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:66.7pt" valign="bottom">1,683 </td></tr> <tr><td style="width:284.9pt" valign="top">Conversion to Equity </td><td style="width:22.8pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:66.7pt;border-bottom:0.5pt solid #000000" valign="bottom">(11,683) </td></tr> <tr><td style="background-color:#DBE5F1;width:284.9pt" valign="top">Closing balance June 30, 2026 </td><td style="background-color:#DBE5F1;width:22.8pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:66.7pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">- </td></tr> </table>

10000

2500

0.8

2000

2337

3200

2.5

8000

9346

<table style="margin:0 auto;border-collapse:collapse;width:80%"><tr><td style="width:284.9pt" valign="top"> </td><td colspan="2" style="width:89.5pt;border-bottom:0.5pt solid #000000" valign="bottom">Amount </td></tr> <tr><td style="background-color:#DBE5F1;width:284.9pt" valign="top">Opening balance September 30, 2025 </td><td style="background-color:#DBE5F1;width:22.8pt;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:66.7pt;border-top:0.5pt solid #000000" valign="bottom">- </td></tr> <tr><td style="width:284.9pt" valign="top">SAFE Instrument issued during the period </td><td style="width:22.8pt" valign="bottom"> </td><td style="width:66.7pt" valign="bottom">10,000 </td></tr> <tr><td style="background-color:#DBE5F1;width:284.9pt" valign="top">Change in fair value </td><td style="background-color:#DBE5F1;width:22.8pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:66.7pt" valign="bottom">1,683 </td></tr> <tr><td style="width:284.9pt" valign="top">Conversion to Equity </td><td style="width:22.8pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:66.7pt;border-bottom:0.5pt solid #000000" valign="bottom">(11,683) </td></tr> <tr><td style="background-color:#DBE5F1;width:284.9pt" valign="top">Closing balance June 30, 2026 </td><td style="background-color:#DBE5F1;width:22.8pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:66.7pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">- </td></tr> </table>

10000

-1683

11683

NOTE 8 - RELATED PARTY TRANSACTIONS The related parties had transactions for the three months ended June 30, 2026, consisting of the following: <table style="margin:0 auto;border-collapse:collapse;width:78.94%"><tr><td style="width:150.8pt;border-bottom:0.5pt solid #000000" valign="bottom">Name of the related parties </td><td style="width:16.75pt" valign="bottom"> </td><td style="width:201.85pt;border-bottom:0.5pt solid #000000" valign="bottom">Nature of relationship </td></tr> <tr><td style="background-color:#DBE5F1;width:150.8pt;border-top:0.5pt solid #000000" valign="top">Fairbanks Global Partners II LLC </td><td style="background-color:#DBE5F1;width:16.75pt" valign="top"> </td><td style="background-color:#DBE5F1;width:201.85pt;border-top:0.5pt solid #000000" valign="top">Shareholder </td></tr> <tr><td style="width:150.8pt" valign="top">Irene Ying Ying Chung </td><td style="width:16.75pt" valign="top"> </td><td style="width:201.85pt" valign="top">Shareholder </td></tr> <tr><td style="background-color:#DBE5F1;width:150.8pt" valign="top">Alphega Global Partners Corp </td><td style="background-color:#DBE5F1;width:16.75pt" valign="top"> </td><td style="background-color:#DBE5F1;width:201.85pt" valign="top">Shareholder </td></tr> <tr><td style="width:150.8pt" valign="top">Lionel Pinuer E. </td><td style="width:16.75pt" valign="top"> </td><td style="width:201.85pt" valign="top">Shareholder, CEO and CFO </td></tr> <tr><td style="background-color:#DBE5F1;width:150.8pt" valign="top">Luis Carlos Ung </td><td style="background-color:#DBE5F1;width:16.75pt" valign="top"> </td><td style="background-color:#DBE5F1;width:201.85pt" valign="top">Shareholder, Director, President and Secretary </td></tr> <tr><td style="width:150.8pt" valign="top">Far Sun Global Group </td><td style="width:16.75pt" valign="top"> </td><td style="width:201.85pt" valign="top">Shareholder </td></tr> </table> <table style="margin:0 auto;border-collapse:collapse;width:90%"><tr><td style="width:191.6pt" valign="top"></td><td style="width:15.05pt" valign="top"> </td><td colspan="2" style="width:92.25pt;border-bottom:0.5pt solid #000000" valign="bottom">June 30, 2026 </td><td style="width:14.8pt" valign="bottom"> </td><td colspan="2" style="width:107.5pt;border-bottom:0.5pt solid #000000" valign="bottom">September 30, 2025 </td></tr> <tr><td style="width:191.6pt;border-bottom:0.5pt solid #000000" valign="top">Accrued Services </td><td style="width:15.05pt" valign="top"> </td><td colspan="2" style="width:92.25pt;border-top:0.5pt solid #000000" valign="top"> </td><td style="width:14.8pt" valign="top"> </td><td colspan="2" style="width:107.5pt;border-top:0.5pt solid #000000" valign="top"> </td></tr> <tr><td style="background-color:#DBE5F1;width:191.6pt;border-top:0.5pt solid #000000" valign="top">Irene Ying Ying Chung </td><td style="background-color:#DBE5F1;width:15.05pt" valign="top"> </td><td style="background-color:#DBE5F1;width:16.1pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:76.15pt" valign="top">1,929 </td><td style="background-color:#DBE5F1;width:14.8pt" valign="top"> </td><td style="background-color:#DBE5F1;width:17.7pt" valign="top">$ </td><td style="background-color:#DBE5F1;width:89.8pt" valign="top">6,879 </td></tr> <tr><td style="width:191.6pt" valign="top">Fairbanks Global Partners II LLC </td><td style="width:15.05pt" valign="top"> </td><td style="width:16.1pt" valign="bottom"> </td><td style="width:76.15pt" valign="top">1,134,155 </td><td style="width:14.8pt" valign="top"> </td><td style="width:17.7pt" valign="top"> </td><td style="width:89.8pt" valign="top">184,606 </td></tr> <tr><td style="background-color:#DBE5F1;width:191.6pt" valign="top">Far Sun Global Group </td><td style="background-color:#DBE5F1;width:15.05pt" valign="top"> </td><td style="background-color:#DBE5F1;width:16.1pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:76.15pt" valign="top">429,760 </td><td style="background-color:#DBE5F1;width:14.8pt" valign="top"> </td><td style="background-color:#DBE5F1;width:17.7pt" valign="top"> </td><td style="background-color:#DBE5F1;width:89.8pt" valign="top">- </td></tr> <tr><td style="width:191.6pt" valign="top">Lionel Pinuer E. </td><td style="width:15.05pt" valign="top"> </td><td style="width:16.1pt" valign="bottom"> </td><td style="width:76.15pt" valign="top">17,000 </td><td style="width:14.8pt" valign="top"> </td><td style="width:17.7pt" valign="top"> </td><td style="width:89.8pt" valign="top">- </td></tr> <tr><td style="background-color:#DBE5F1;width:191.6pt" valign="top">Alphega Global Partners Corp </td><td style="background-color:#DBE5F1;width:15.05pt" valign="top"> </td><td style="background-color:#DBE5F1;width:16.1pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="background-color:#DBE5F1;width:76.15pt;border-bottom:0.5pt solid #000000" valign="top">971,200 </td><td style="background-color:#DBE5F1;width:14.8pt" valign="top"> </td><td style="background-color:#DBE5F1;width:17.7pt;border-bottom:0.5pt solid #000000" valign="top"> </td><td style="background-color:#DBE5F1;width:89.8pt;border-bottom:0.5pt solid #000000" valign="top">40,800 </td></tr> <tr><td style="width:191.6pt" valign="top">Total Due to related party </td><td style="width:15.05pt" valign="top"> </td><td style="width:16.1pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="width:76.15pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top">2,554,044 </td><td style="width:14.8pt" valign="top"> </td><td style="width:17.7pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top">$ </td><td style="width:89.8pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top">232,285 </td></tr> </table> As of June 30, 2026, balances due to related parties only represent amounts payable for consulting and professional services provided by the shareholders, not loans or advances as no loans and advances have been received from related parties. During the nine months ended June 30, 2026, the Company incurred $2,686,909 in consulting and professional services fees with related parties, which are included in consulting and legal and professional services expense in the accompanying condensed statement of operations. During the period, the Company made cash payments of $365,150 to related parties, which were applied against amounts due. Accordingly, the balance due to related parties increased from $232,285 as of September 30, 2025, to $2,554,044 as of June 30, 2026. During the three months ended June 30, 2026, the Company incurred $1,186,250 in consulting and professional service fees with related parties, which are included in consulting and legal and professional services expense in the accompanying condensed statement of operations. During the period, the Company made cash payments of $79,600 to related parties, which were applied against amounts due. As a result, the balance due to related parties increased by $1,146,650 during the quarter.

<table style="margin:0 auto;border-collapse:collapse;width:90%"><tr><td style="width:191.6pt" valign="top"></td><td style="width:15.05pt" valign="top"> </td><td colspan="2" style="width:92.25pt;border-bottom:0.5pt solid #000000" valign="bottom">June 30, 2026 </td><td style="width:14.8pt" valign="bottom"> </td><td colspan="2" style="width:107.5pt;border-bottom:0.5pt solid #000000" valign="bottom">September 30, 2025 </td></tr> <tr><td style="width:191.6pt;border-bottom:0.5pt solid #000000" valign="top">Accrued Services </td><td style="width:15.05pt" valign="top"> </td><td colspan="2" style="width:92.25pt;border-top:0.5pt solid #000000" valign="top"> </td><td style="width:14.8pt" valign="top"> </td><td colspan="2" style="width:107.5pt;border-top:0.5pt solid #000000" valign="top"> </td></tr> <tr><td style="background-color:#DBE5F1;width:191.6pt;border-top:0.5pt solid #000000" valign="top">Irene Ying Ying Chung </td><td style="background-color:#DBE5F1;width:15.05pt" valign="top"> </td><td style="background-color:#DBE5F1;width:16.1pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:76.15pt" valign="top">1,929 </td><td style="background-color:#DBE5F1;width:14.8pt" valign="top"> </td><td style="background-color:#DBE5F1;width:17.7pt" valign="top">$ </td><td style="background-color:#DBE5F1;width:89.8pt" valign="top">6,879 </td></tr> <tr><td style="width:191.6pt" valign="top">Fairbanks Global Partners II LLC </td><td style="width:15.05pt" valign="top"> </td><td style="width:16.1pt" valign="bottom"> </td><td style="width:76.15pt" valign="top">1,134,155 </td><td style="width:14.8pt" valign="top"> </td><td style="width:17.7pt" valign="top"> </td><td style="width:89.8pt" valign="top">184,606 </td></tr> <tr><td style="background-color:#DBE5F1;width:191.6pt" valign="top">Far Sun Global Group </td><td style="background-color:#DBE5F1;width:15.05pt" valign="top"> </td><td style="background-color:#DBE5F1;width:16.1pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:76.15pt" valign="top">429,760 </td><td style="background-color:#DBE5F1;width:14.8pt" valign="top"> </td><td style="background-color:#DBE5F1;width:17.7pt" valign="top"> </td><td style="background-color:#DBE5F1;width:89.8pt" valign="top">- </td></tr> <tr><td style="width:191.6pt" valign="top">Lionel Pinuer E. </td><td style="width:15.05pt" valign="top"> </td><td style="width:16.1pt" valign="bottom"> </td><td style="width:76.15pt" valign="top">17,000 </td><td style="width:14.8pt" valign="top"> </td><td style="width:17.7pt" valign="top"> </td><td style="width:89.8pt" valign="top">- </td></tr> <tr><td style="background-color:#DBE5F1;width:191.6pt" valign="top">Alphega Global Partners Corp </td><td style="background-color:#DBE5F1;width:15.05pt" valign="top"> </td><td style="background-color:#DBE5F1;width:16.1pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="background-color:#DBE5F1;width:76.15pt;border-bottom:0.5pt solid #000000" valign="top">971,200 </td><td style="background-color:#DBE5F1;width:14.8pt" valign="top"> </td><td style="background-color:#DBE5F1;width:17.7pt;border-bottom:0.5pt solid #000000" valign="top"> </td><td style="background-color:#DBE5F1;width:89.8pt;border-bottom:0.5pt solid #000000" valign="top">40,800 </td></tr> <tr><td style="width:191.6pt" valign="top">Total Due to related party </td><td style="width:15.05pt" valign="top"> </td><td style="width:16.1pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="width:76.15pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top">2,554,044 </td><td style="width:14.8pt" valign="top"> </td><td style="width:17.7pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top">$ </td><td style="width:89.8pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top">232,285 </td></tr> </table>

1929

6879

1134155

184606

429760

17000

971200

40800

2554044

232285

2686909

365150

232285

2554044

1186250

79600

1146650

NOTE 9 - INCOME TAXES As of June 30, 2026, the Company had estimated net operating loss carryforwards, on a book basis, of approximately $3,231,758, which may be available to reduce future federal taxable income, subject to applicable limitations under the Internal Revenue Code, including limitations resulting from changes in ownership. Future tax benefits that may arise from these net operating loss carryforwards have not been recognized in the accompanying condensed financial statements because management has determined that it is more likely than not that the related deferred tax assets will not be realized. Accordingly, the Company has recorded a full valuation allowance against the deferred tax assets related to the net operating loss carryforwards. The following table presents the current income tax provision for federal and state income taxes for the period ended June 30, 2026. <table style="margin:0 auto;border-collapse:collapse;width:75%"><tr style="height:7.9pt"><td style="width:198.45pt" valign="top"> </td><td style="width:14.4pt" valign="bottom"> </td><td style="width:99pt;border-bottom:0.5pt solid #000000" valign="bottom">Nine months ended June 30, 2026 </td></tr> <tr style="height:7.9pt"><td style="background-color:#DBE5F1;width:198.45pt" valign="top">Current Tax Provision: </td><td style="background-color:#DBE5F1;width:14.4pt" valign="top"> </td><td style="background-color:#DBE5F1;width:99pt;border-top:0.5pt solid #000000" valign="top"> </td></tr> <tr style="height:7.9pt"><td style="width:198.45pt" valign="top">Federal </td><td style="width:14.4pt" valign="bottom">$ </td><td style="width:99pt" valign="bottom">- </td></tr> <tr style="height:4pt"><td style="background-color:#DBE5F1;width:198.45pt" valign="top">State </td><td style="background-color:#DBE5F1;width:14.4pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:99pt;border-bottom:0.5pt solid #000000" valign="bottom">- </td></tr> <tr style="height:7.9pt"><td style="width:198.45pt" valign="top">Total provision for income taxes </td><td style="width:14.4pt" valign="bottom">$ </td><td style="width:99pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">- </td></tr> </table> Reconciliation of the U.S. federal statutory rate to the actual tax rate for the period ended June 30, 2026: <table style="margin:0 auto;border-collapse:collapse;width:75%"><tr><td style="width:207.5pt" valign="top"> </td><td style="width:15.05pt" valign="bottom"> </td><td style="width:103.5pt;border-bottom:0.5pt solid #000000" valign="bottom">Nine months ended June 30, 2026 </td></tr> <tr><td style="background-color:#DBE5F1;width:207.5pt" valign="top">US federal statutory income tax rate </td><td style="background-color:#DBE5F1;width:15.05pt" valign="middle"> </td><td style="background-color:#DBE5F1;width:103.5pt;border-top:0.5pt solid #000000" valign="middle">21% </td></tr> <tr><td style="width:207.5pt" valign="top">State income tax, net of federal benefit </td><td style="width:15.05pt" valign="middle"> </td><td style="width:103.5pt" valign="middle">0% </td></tr> <tr><td style="background-color:#DBE5F1;width:207.5pt" valign="top">Permanent differences </td><td style="background-color:#DBE5F1;width:15.05pt" valign="middle"> </td><td style="background-color:#DBE5F1;width:103.5pt" valign="middle">0% </td></tr> <tr><td style="width:207.5pt" valign="top">Increase in valuation reserve </td><td style="width:15.05pt" valign="middle"> </td><td style="width:103.5pt;border-bottom:0.5pt solid #000000" valign="middle">-21% </td></tr> <tr><td style="background-color:#DBE5F1;width:207.5pt" valign="top">Total provision for income taxes </td><td style="background-color:#DBE5F1;width:15.05pt" valign="middle"> </td><td style="background-color:#DBE5F1;width:103.5pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="middle">0% </td></tr> </table> The components of our deferred tax assets as of June 30, 2026 consist of the following: <table style="margin:0 auto;border-collapse:collapse;width:75%"><tr><td style="width:225pt" valign="top"> </td><td style="width:13.5pt" valign="bottom"> </td><td style="width:112.5pt;border-bottom:0.5pt solid #000000" valign="bottom">Nine months ended June 30, 2026 </td></tr> <tr><td style="background-color:#DBE5F1;width:225pt" valign="top">Net operating loss carry forwards </td><td style="background-color:#DBE5F1;width:13.5pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:112.5pt;border-top:0.5pt solid #000000" valign="top">678,669 </td></tr> <tr><td style="width:225pt" valign="top">Less: valuation allowance </td><td style="width:13.5pt" valign="bottom">$ </td><td style="width:112.5pt;border-bottom:0.5pt solid #000000" valign="top">(678,669) </td></tr> <tr><td style="background-color:#DBE5F1;width:225pt" valign="top">Net deferred tax assets </td><td style="background-color:#DBE5F1;width:13.5pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:112.5pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">- </td></tr> </table> In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences will become deductible. The Company has recorded a full valuation allowance against its net deferred tax assets because management has determined that it is more likely than not that these assets will not be realized.

3231758

<table style="margin:0 auto;border-collapse:collapse;width:75%"><tr style="height:7.9pt"><td style="width:198.45pt" valign="top"> </td><td style="width:14.4pt" valign="bottom"> </td><td style="width:99pt;border-bottom:0.5pt solid #000000" valign="bottom">Nine months ended June 30, 2026 </td></tr> <tr style="height:7.9pt"><td style="background-color:#DBE5F1;width:198.45pt" valign="top">Current Tax Provision: </td><td style="background-color:#DBE5F1;width:14.4pt" valign="top"> </td><td style="background-color:#DBE5F1;width:99pt;border-top:0.5pt solid #000000" valign="top"> </td></tr> <tr style="height:7.9pt"><td style="width:198.45pt" valign="top">Federal </td><td style="width:14.4pt" valign="bottom">$ </td><td style="width:99pt" valign="bottom">- </td></tr> <tr style="height:4pt"><td style="background-color:#DBE5F1;width:198.45pt" valign="top">State </td><td style="background-color:#DBE5F1;width:14.4pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:99pt;border-bottom:0.5pt solid #000000" valign="bottom">- </td></tr> <tr style="height:7.9pt"><td style="width:198.45pt" valign="top">Total provision for income taxes </td><td style="width:14.4pt" valign="bottom">$ </td><td style="width:99pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">- </td></tr> </table>

<table style="margin:0 auto;border-collapse:collapse;width:75%"><tr><td style="width:207.5pt" valign="top"> </td><td style="width:15.05pt" valign="bottom"> </td><td style="width:103.5pt;border-bottom:0.5pt solid #000000" valign="bottom">Nine months ended June 30, 2026 </td></tr> <tr><td style="background-color:#DBE5F1;width:207.5pt" valign="top">US federal statutory income tax rate </td><td style="background-color:#DBE5F1;width:15.05pt" valign="middle"> </td><td style="background-color:#DBE5F1;width:103.5pt;border-top:0.5pt solid #000000" valign="middle">21% </td></tr> <tr><td style="width:207.5pt" valign="top">State income tax, net of federal benefit </td><td style="width:15.05pt" valign="middle"> </td><td style="width:103.5pt" valign="middle">0% </td></tr> <tr><td style="background-color:#DBE5F1;width:207.5pt" valign="top">Permanent differences </td><td style="background-color:#DBE5F1;width:15.05pt" valign="middle"> </td><td style="background-color:#DBE5F1;width:103.5pt" valign="middle">0% </td></tr> <tr><td style="width:207.5pt" valign="top">Increase in valuation reserve </td><td style="width:15.05pt" valign="middle"> </td><td style="width:103.5pt;border-bottom:0.5pt solid #000000" valign="middle">-21% </td></tr> <tr><td style="background-color:#DBE5F1;width:207.5pt" valign="top">Total provision for income taxes </td><td style="background-color:#DBE5F1;width:15.05pt" valign="middle"> </td><td style="background-color:#DBE5F1;width:103.5pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="middle">0% </td></tr> </table>

0.21

-0.21

<table style="margin:0 auto;border-collapse:collapse;width:75%"><tr><td style="width:225pt" valign="top"> </td><td style="width:13.5pt" valign="bottom"> </td><td style="width:112.5pt;border-bottom:0.5pt solid #000000" valign="bottom">Nine months ended June 30, 2026 </td></tr> <tr><td style="background-color:#DBE5F1;width:225pt" valign="top">Net operating loss carry forwards </td><td style="background-color:#DBE5F1;width:13.5pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:112.5pt;border-top:0.5pt solid #000000" valign="top">678,669 </td></tr> <tr><td style="width:225pt" valign="top">Less: valuation allowance </td><td style="width:13.5pt" valign="bottom">$ </td><td style="width:112.5pt;border-bottom:0.5pt solid #000000" valign="top">(678,669) </td></tr> <tr><td style="background-color:#DBE5F1;width:225pt" valign="top">Net deferred tax assets </td><td style="background-color:#DBE5F1;width:13.5pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:112.5pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">- </td></tr> </table>

678669

NOTE 10 - CONTINGENCIES AND COMMITMENTS Strategic Investment Commitment: As of June 30, 2026, the Company remained subject to certain contractual commitments under the Strategic Cooperation Agreement, Investment Rights Agreement and Share Grant Agreement (collectively, the “Strategic Agreements”) entered into on March 26, 2026, as subsequently amended by the Novation and Assignment Agreement. Under the Investment Rights Agreement, the investor committed to make strategic investments of up to $400,000 in the Company. As of June 30, 2026, the Company had received aggregate investment proceeds of $245,000. The remaining investment commitment of $155,000, if funded, remains subject to the terms and conditions of the Strategic Agreements. Contingent Issuance of Series B Preferred Stock: Pursuant to the Novation and Assignment Agreement, the potential issuance of up to 6,000 shares of the Company’s Series B Preferred Stock is contingent upon the satisfaction of the conditions specified in the Novation and Assignment Agreement, including the receipt of the full investment commitment under the Investment Rights Agreement and the achievement of the applicable performance milestones. As of June 30, 2026, no Series B Preferred Stock had been issued.

400000

245000

NOTE 11 - SUBSEQUENT EVENTS In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date and through August 12, 2026, the date these financial statements were issued. The Company has reviewed subsequent events occurring after the balance sheet date and has determined that these events necessitate adjustments to or disclosure in the accompanying financial statements. On July 1, 2026, the Company issued an aggregate of 8,587 shares of its common stock, par value $0.0001 per share, at an issuance price of $3.00 per share, as follows: <kbd style="position:absolute;font:10pt Symbol;margin-left:-36pt">·</kbd>1,667 shares were issued to Angela Yau pursuant to a subscription agreement. The related subscription proceeds of $5,000 had been received by the Company on May 29, 2026, and were previously recorded as subscription proceeds received in advance. <kbd style="position:absolute;font:10pt Symbol;margin-left:-36pt">·</kbd>1,667 shares were issued to Edison Yau pursuant to a subscription agreement. The related subscription proceeds of $5,000 had been received by the Company on May 29, 2026, and were previously recorded as subscription proceeds received in advance. <kbd style="position:absolute;font:10pt Symbol;margin-left:-36pt">·</kbd>3,333 shares were issued to Grace Hsu pursuant to a subscription agreement. The related subscription proceeds of $10,000 had been received by the Company on May 29, 2026, and were previously recorded as subscription proceeds received in advance. <kbd style="position:absolute;font:10pt Symbol;margin-left:-36pt">·</kbd>1,920 shares were issued to Soho Capital Solutions as stock-based compensation at an issuance price of $3.00 per share. The fair value of the shares issued was applied against the outstanding stock payable balance due to Soho Capital Solutions. On July 7, 2026, and July 24, 2026, the Company made a cash payment of $13,400 and $18,795 respectively to Soho Capital Solutions, which was applied against the outstanding payable balance.

1667

5000

1667

5000

3333

10000

1920

13400

18795