NOTE J-RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS

The Company restated the consolidated financial statements for the three months ended March 31, 2025 (which were previously included in the Company’s Form 10-Q filed with the SEC on May 12, 2025) in order to correct the terms of the note agreement to FirstFire. (see Note-E-NOTES PAYABLE TO THIRD PARTIES)

As restated, the default of penalties and interest was recorded as of March 31, 2025 in the amount of $ 138,906. In the second quarter ended June 30, 2025, all default penalties and interest were eliminated according to agreements per both parties.