NOTE 15 — SUBSEQUENT EVENTS

The $200,000 loan payable to Arcadia matured on July 6, 2026 and has been extended by agreement with Arcadia to October 6, 2026 on its existing terms. No principal or interest was repaid at the original maturity date. In addition, the installment of $105,000 due July 1, 2026 under the Advance Payable Note described in Note 10 was not settled in cash, and no shares had been released from the escrow account as of the date of this report.

In July 2026, Crestview BPO Pte. Ltd. was renamed TaskAlpha Pte. Ltd. and, by directors’ resolutions dated July 15, 2026, its registered primary business activity was changed to software and application development with a secondary activity of other holding companies.

On July 1, 2026, the Company entered into director agreements with three non-employee directors and granted each of them 250,000 performance restricted stock units, or 750,000 units in the aggregate. The awards are standalone inducement grants made outside any equity incentive plan and constitute the directors' sole compensation for board service, no cash retainer or meeting fees being payable. The units vest in five tranches upon the Company's market capitalization equaling or exceeding thresholds ranging from $15 million to $75 million on each of twenty consecutive trading days, subject to continuous board service through the date of achievement, and any units for which the applicable threshold has not been achieved within ten years of the grant date are forfeited. Because vesting is based on the Company's market capitalization, the awards contain market conditions as defined in ASC 718, and the Company will measure their grant-date fair value and recognize the resulting cost over the requisite service period whether or not the thresholds are achieved .

Management has evaluated subsequent events through the date these financial statements were issued and determined that no other events require adjustment to or disclosure in the condensed consolidated financial statements.