NOTE 15 – INVESTMENTS IN EQUITY SECURITIES

In March 2025, the Company signed a strategic alliance agreement with Digital Landia Corp, a pioneer in Agentic AI solutions for a Pet AI platform. Under the agreement, PetVivo exchanged $150,000 in 230,770 shares of restricted common stock for an approximate 2% equity stake in Digital Landia, thereby becoming the Platinum Sponsor of the Pet AI community. PetVivo will also receive economic benefits from 3 million Digital Landia tokens expected to be launched upon proper market conditions. As an exclusive advertiser for lameness and joint affliction medical device products, as well as regenerative therapeutic products, PetVivo’s products, our SPRYNG^® with OsteoCushion^® Technology, will be promoted to users when the AI detects joint related afflictions or other degenerative afflictions in pets. Further with the strategic alliance agreement, the Company issued 1,000,000 warrants to Digital Landia fair valued at $35,197.

The Company holds equity investments in Digital Landia Corp, a privately held entity, that does not have readily determinable fair values for its common stock. The Company elected the measurement alternative for eligible non-marketable equity securities under ASC 321-10-35-2. These investments are carried at historical cost and adjusted upward or downward for observable price changes in orderly transactions for the identical or similar investment of the same issuer, less any impairment. As of the date of this report, as of June 30, 2026, the Company continues to use the $150,000 historical cost of the PetVivo shares issued in exchange for $150,000 of the Digital Landia shares. There has been no observable price changes or impairments, so the carrying amount of $150,000 remains at its historical cost.

As of June 30, 2026, the $150,000 investment has been reclassified from a current asset to a noncurrent (long-term) asset.