The Company enters into various arrangements with Variable Interest Entities (VIEs) where the equity at risk is insufficient to finance the entity’s activities without additional subordinated support, or where equity holders lack typical controlling financial rights.

JETTIES PARTNERS, LLC

On October 29, 2025, the Company entered into a Limited Liability Company Operating Agreement with Brant Point Solutions, LLC to form a new Delaware limited liability company, Jetties Partners, LLC (d/b/a IPSIPAY) (the “Joint Venture”).

The purpose of the Joint Venture is to develop, market, distribute, and operate real-time financial technology merchant processing payment solutions branded as IPSIPay or PayzliPlus, initially targeting gaming, sportsbook, and casino entertainment markets.

The Agreement outlines the parties’ respective contributions, governance structure, management rights, and other material terms relating to the operation of the Joint Venture. The Company believes that this collaboration will expand its reach within the real-time payments and gaming merchant processing industries through the integration of complementary technologies and market relationships.

The Company issued 200,000,000 shares of common stock valued at $4,200,000, the fair market value of the common stock at issuance date, to induce Brant Point Solutions to utilize its existing contracts and arrangements to provide the payment solution technology to the joint venture.

The Company had expected to finalize two revenue generating contracts with customers during the second quarter, however, the contracts are expected to be finalized during the second half of the year. There has been no business activity since inception of the joint venture.

The Company has consolidated its interest in Jetties Partners, LLC as it is deemed the primary beneficiary of Jetties Partners, LLC because it has the power to direct activities that most significantly impact the entity’s economic performance and holds the obligation to absorb significant losses. The consolidated carrying amount of Jetties Partners, LLC includes intangible assets of $8,400,000 and liabilities of $0 recorded on the balance sheet.

FINAP USA, LLC

On April 10, 2026, the Company formed an LLC, FINAP USA, LLC (“FINAP USA”) and on April 27, 2026, the Company entered into a limited liability operating agreement with FINAP Worldwide Co. W.L.L (“FINAP”), whereby FINAP USA was owned 50% by the Company and 50% by FINAP, the sole purpose of which is to hold the Intellectual; Property License Agreement, between the licensors, Fintechnology Asia Pacific Lanka, Ltd (“FAPL”) and Cixor (Private) limited (“Cixor”), both of which are wholly owned subsidiaries of FINAP.

FAPL is the owner of certain financial technology platforms, software systems, and associated intellectual property and Cixor is the owner of certain payment technology platforms, software systems and associated intellectual property. FAPL and Cixor have agreed to license their technology platforms and payment technology platforms to Finap USA, on an exclusive, perpetual basis for the United States of America, including all fifty states, the District of Columbia, and all US territories and possessions; and Canada and Mexico.

The Company intends using these license agreements to pursue payment processing opportunities as well as cross-selling opportunities to potential customers. The Company is presently negotiating with a specialized banking operation and an online sports betting operator to process transactions through its licensed technology using the banking platform. Should we be able to reach mutually acceptable terms we anticipate revenue generation in the fourth quarter.

The Company has consolidated FINAP USA, LLC as it is deemed the primary beneficiary of FINAP USA, LLC because it has the power to manage the day-to-day affairs and direct activities that most significantly impact the entity’s economic performance and holds the obligation to absorb significant losses. The consolidated carrying amount of FINAP USA, LLC includes intangible assets of $1,200,000 and a contingent liability of $600,000 related to additional license fees payable dependent on revenue generation in excess of operating expenses.