NOTE 3 - INVESTMENTS

SCHEDULE OF INVESTMENTS

On July 5, 2024, the Company entered into a Share Purchase Agreement. As consideration for entering into this agreement, the Company received 938 shares, 9.38% of total equity, of Elison at $5,422,500 which were determined using generally accepted valuation techniques based on estimates and assumptions made by management.

Management determined that the carrying amount of the investment exceeded its recoverable amount as uncertainty in future cash flows and lack of sufficient observable inputs, a reasonable assessment of recoverable amount could not be carried out, necessitating recognition of impairment. Thus, the investment was fully impaired at September 30, 2025.