NOTE 2 – RESTATEMENT OF PRIOR-PERIOD FINANCIAL STATEMENTS

Comparative financial information as of June 30, 2025 and December 31, 2025, as well as opening balance as of December 31, 2024, have been derived from the Company's previously filed amended Quarterly Report on Form 10-Q/A. As described in that filing, the Company corrected errors related to the accounting for certain non-cash stock option exercises, including errors affecting previously reported interim and historical equity balances. The accompanying comparative financial statements reflect the corrected amounts. Refer to the Company's Form 10-Q/A filed on January 20, 2026 for a complete description of the nature of the errors and the quantitative impact of the restatement.