The following is a summary of the Company’s Redeemable promissory note payable as of June 30, 2026 and March 31, 2025:

During the period ended June 30, 2026, the Company entered into an agreement with Heskin & Proper PLLC for the provision of legal services as stipulated therein, for a total consideration of $180,000. In partial settlement, the Company issued a redeemable promissory note with a principal amount of $33,000 and an initial issue discount of $3,000, repayable on or before November 30, 2026, against consideration of $30,000. The remaining consideration of $150,000 is to be satisfied through the issuance of Series A convertible units as part of the Company’s ongoing private placement offering. These Series A units carry the same terms and conditions as those issued in the private placement offering closings during the period ended June 30, 2026. These units have been recorded as ‘Series A units pending issuance’ in the Condensed Consolidated Statements of Operations for the period ended June 30, 2026. Refer to Note 19 for further details.

The discount on redeemable promissory notes has been amortized over the contractual period using the effective interest method. The unamortized discount have been presented as net of the redeemable promissory note liability. The interest on the redeemable promissory notes was $145 for the period ended June 30, 2026 ($NIL for the period ended June 30, 2025 which has been recognized in the Condensed Consolidated Statements of Operations for their respective period.