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NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS Aeternum Health, Inc. (“AETN, “Aeternum” “the Company”), formerly known as Shorepower Technologies Inc. (“Shorepower”), is a Delaware corporation incorporated on May 29, 1984. On April 7, 2021, through a series of Stock Purchase Agreements (the “Purchase Agreements”), the majority owners of the Company, Richard C. Meisenheimer, Daniel T. Meisenheimer, III, James Meisenheimer, Meisenheimer Capital, Inc. and Spectrum Associates, Inc. (the “Sellers”) sold <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210407__20210407__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementsMember_z9yrhdQm6HK3" title="Number of shares issued">2,704,007 common shares which it held, to a new investor group. The Sellers also sold <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210407__20210407__srt--OwnershipAxis__custom--EropEnterprisesLlcMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementsMember_zPIO2Qy9GkUh" title="Number of shares issued">1,105,644 of Shorepower preferred stock at a per share price of $<span id="xdx_90E_eus-gaap--SharePrice_iI_pid_c20210407__srt--OwnershipAxis__custom--EropEnterprisesLlcMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementsMember_z8vv3DOYJtI4" title="Share price">.057 per share to EROP Enterprises, LLC. As a result of the sale of common and preferred stock by the Sellers, the Company experienced a change in control. World Equity Markets acted in the capacity of a broker/dealer for the Purchase Agreements and was issued <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20210407__20210407__srt--CounterpartyNameAxis__custom--WorldEquityMarketsMember__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementsMember_zbU8flR5sXA" title="Number of shares issued for services">125,000 shares of common stock for its services, and Verde Capital was issued <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20210407__20210407__srt--CounterpartyNameAxis__custom--VerdeCapitalMember__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementsMember_ztuO1ZDlE6U1" title="Number of shares issued for services">150,000 shares for Consulting Services. Effective April 7, 2021, the Board of Directors accepted the resignation of Daniel T. Meisenheimer, III as Chairman of the Board of Directors and President of the Company. Effective April 7, 2021, Saeb Jannoun was appointed to fill the vacancy following the resignation of Daniel T. Meisenheimer, III as Chairman of the Board of Directors and President of the Company. Mr. Michael Pruitt also joined the Board. The Company’s Agreement and Plan of Merger (the “Merger Agreement”) with Shurepower, LLC d/b/a Shorepower Technologies under which Shorepower was merged with and into SPEV (the “Merger”) was closed on March 22, 2023. Under the terms of the Merger Agreement, Jeff Kim, the prior CEO of Shurepower, LLC and the current CEO of the Company, now owns <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20260101__20260630__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zduh3UagfH8l" title="Common stock issued for services, shares">26,089,758 of the issued and outstanding shares of the Company’s common stock. <span id="xdx_902_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260101__20260630__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zLT4mYj2eoh9" title="Sale of stock number of shares issued in transaction">11,000,000 shares of common stock were sold under the Pre-Merger Financing that raised $<span id="xdx_90E_eus-gaap--SaleOfStockConsiderationReceivedPerTransaction_c20260101__20260630__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zbzZlbacij48" title="Sale of stock for common stock">660,000. Mr. Kim has received <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20260101__20260630__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zySws28kwZUd" title="Stock issued during period shares acquisitions, shares">2,000,000 shares of a Series B Preferred stock and the right to receive the following additional shares of SPEV common stock upon achieving the following milestones: (i) an additional 2.5% of the issued and outstanding SPEV Common Stock upon the completion of either (a) the conversion of 75 existing connection points to Level 2 or greater or the (b) installation of 75 new connection points to revenue producing stations in the first 12 months or some combination of the two yielding 75 units, (ii) an additional 2.5% of the of the issued and outstanding SPEV Common Stock upon (a) the application for $10M in grants and/or the (b) the award of $1.0 million in grants in the first 18 months; (iii) an additional 2.5% of the issued and outstanding SPEV common stock outstanding upon the completion of acquisitions in the first 24 months generating no less than $3.0 million in gross revenues and (iv) an additional 500,000 shares of SPEV common stock upon acquiring or hiring the following key personnel in the first six months after the effective date of the merger: (a) three or more qualified Board members and (b) at least three of the following four individuals having the following qualifications: one sales/marketing person, one grant writer/Government relations person, one technician/maintenance person and one software programmer/engineer. We accounted for the Merger transaction as a recapitalization resulting from the acquisition by a non-operating public company that is not a shell company (as defined in Rule 12b-2 under the Securities Exchange Act of 1934). This accounting treatment as a recapitalization is consistent with Commission guidance promulgated in staff speeches and the SEC Reporting Manual, Topic 12 on Reverse Acquisitions and Recapitalizations. As such, the transaction is outside the scope of FASB ASC 805. Specifically, the Merger transaction was treated as a reverse recapitalization in which the entity that issues securities (the legal acquirer) is determined to be the accounting acquiree, while the entity receiving securities (the legal acquiree) is the accounting acquirer. Under reverse merger accounting (i.e., recapitalization), historical financial statements of Shurepower, LLC (the legal acquiree, accounting acquirer), are presented with one adjustment, which is to retroactively adjust the accounting acquirer’s legal capital to reflect the legal capital of the accounting acquiree. That adjustment is required to reflect the capital of the legal parent (the accounting acquiree). Comparative information presented in the financial statements also is retroactively adjusted to reflect the legal capital of the legal parent (accounting acquiree). Effective on the date of closing the merger, Saeb Jannoun and Michael D. Pruitt resigned as directors of the Company, and Mr. Jannoun resigned as the CEO. Jeff Kim was appointed as the sole officer and director. Effective June 20, 2023, the Company’s name was changed to Shorepower Technologies Inc and its ticker symbol to SPEV. The Company was a transportation electrification infrastructure manufacturer and service provider of Electric Vehicle Supply Equipment (EVSE), Truck Stop Electrification (TSE) and electric standby Transport Refrigeration Unit (eTRU) stations. They have 60 operational TSE facilities with over <span id="xdx_90E_ecustom--NumberOfIndividualElectrifiedParkingSpaces_uItem_c20260101__20260630__dei--LegalEntityAxis__custom--ShorepowerMember_z8Ea55hHAOgi" title="Number of individual electrified parking spaces">1,800 individual electrified parking spaces in <span id="xdx_902_ecustom--NumberOfStatesInWhichOperationalTseFacilitiesLocated_uState_c20260101__20260630__dei--LegalEntityAxis__custom--ShorepowerMember_z4fmaKw1F6W2" title="Number of states in which operational TSE facilities located">31 states. Shorepower’s stations are EPA SmartWay-Verified and CARB-Verified. The Company has headquarters in Hillsboro (Portland Area), Oregon and an office in Detroit, Michigan metro area. Shorepower is a certified minority owned business enterprise (MBE). On February 17, 2026, the Company entered into a merger agreement with Aeternum Health LLC, pursuant to which Aeternum Health was merged into Shorepower, with Shorepower as the surviving entity. Aeternum Health LLC is a Delaware limited liability company formed on October 16, 2025 to pursue opportunities in critical mineral mining and longevity-focused healthcare, healthspan optimization, peptide-based therapies, and related healthcare technologies. The Company is headquartered in Washington, D.C. Upon closing, Shorepower’s CEO and sole director, Jeff Kim, resigned all positions. The Company has divested its existing transportation electrification business and shifted its focus to healthcare, specifically longevity and anti-aging solutions. As consideration for the merger, the Company is obligated to issue shares representing 51% ownership and <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260217__20260217__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zFqc7oqDrEG2">2,000,000 shares of Series B preferred stock (with super voting rights) to Paul Mann. Aeternum Health will contribute assets of at least $1.5 million in value including intellectual property and data related to critical mineral mining and a peptide-based longevity treatment, and a related commercialization business. In connection with the transaction, Jeff Kim has agreed to cancel up to 13,000,000 shares of common stock in stages. On March 3, 2026, FINRA announced in the Daily List the Company’s change of its name to Aeternum Health, Inc., and its trading symbol to AETN. In anticipation of completing the merger, the Company has increased its authorized shares from 100 million to 250 million effective April 3, 2026. The merger became effective on June 30, 2026. On June 10, 2026, the Company formed Aeternum Cayman Islands Ltd, incorporated in the Cayman Islands as an exempted company with limited liability. On May 28, 2026, the Company formed Aeternum SA (Pty) Ltd, incorporated in South Africa as a private company. The documents also show Aeternum Cayman Islands Ltd as the registered shareholder of 100 ordinary shares.

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NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Unaudited Interim Financial Information The accompanying unaudited condensed financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission (“SEC”), and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s latest Annual Report on Form 10-K filed with the SEC. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of the results of operations for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of operations for the full year. Notes to the financial statements which would substantially duplicate the disclosures contained in the audited financial statements for the most recent fiscal year, as reported in the Form 10-K for the fiscal year ended December 31, 2025, have been omitted. The condensed unaudited financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”). Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company’s accounting estimates include the collectability of receivables. Concentration of Credit Risk Financial instruments that potentially expose the Company to concentration of credit risk consist primarily of cash and accounts receivable. The Company’s cash is deposited with major financial institutions. At times, such deposits may be in excess of the Federal Deposit Insurance Corporation insurable amount (“FDIC”). As of June 30, 2026, the Company has $452,809 of cash in excess of the FDIC’s $250,000 coverage limit. Cash Equivalents The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. There were no cash equivalents as of June 30, 2026 and December 31, 2025. Stock-based Compensation We account for equity-based transactions with employees and non-employees under the provisions of FASB ASC Topic 718, “Compensation – Stock Compensation” (“Topic 718”), which establishes that equity-based payments to employees and non-employees are recorded at the grant date the fair value of the equity instruments the entity is obligated to issue when the employees and non-employees have rendered the requisite service and satisfied any other conditions necessary to earn the right to benefit from the instruments. Topic 718 also states that observable market prices of identical or similar equity or liability instruments in active markets are the best evidence of fair value and, if available, should be used as the basis for the measurement for equity and liability instruments awarded in these share-based payment transactions. However, if observable market prices of identical or similar equity or liability instruments are not available, the fair value shall be estimated by using a valuation technique or model that complies with the measurement objective, as described in Topic 718. Net Income (Loss) Per Common Share Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period. The weighted average number of common shares outstanding and potentially outstanding common shares assumes that the Company incorporated as of the beginning of the first period presented. There are no potentially dilutive shares of common stock as of June 30, 2026 and 2025. Accounts Receivable Revenues that have been recognized but not yet received are recorded as accounts receivable. As of June 30, 2026 and December 31, 2025, there is $0 and $984 of accounts receivable, respectively. Adoption of CECL On January 1, 2023, the Company adopted Accounting Standards Update (“ASU”) 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“CECL”), using the modified retrospective method. The Company maintains an allowance for credit losses (“ACL”) to cover expected lifetime losses on financial assets measured at amortized cost, including account receivables, held-to-maturity debt securities, and loan receivables. The ACL represents management’s best estimate of probable credit losses, determined using historical loss experience, current conditions, and reasonable and supportable forecasts. Expected credit losses are measured on a collective (pool) basis when similar risk characteristics exist. For assets without similar risk characteristics, the Company evaluates expected losses individually. The Company applies a probability-of-default model. For the periods ended June 30, 2026 and December 31, 2025, the Company determined a provision for credit losses was not needed. Mining and Exploration Costs The Company accounts for costs associated with mineral exploration and development in accordance with U.S. GAAP. Exploration costs, including geological and geophysical studies, exploratory drilling, sampling, testing, feasibility activities and other costs incurred to identify and evaluate mineral resources, are expensed as incurred until such time as the Company has established the existence of proven and probable reserves and determined that a mineral property is commercially viable. Costs incurred to acquire mineral properties and related mineral rights are capitalized when the Company obtains the legal right to explore the property. Capitalized mineral property costs are evaluated for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Once proven and probable reserves have been established and management has determined that development of the property is economically feasible, costs incurred to develop the property for extraction are capitalized. Capitalized development costs are depleted using the units-of-production method based upon estimated recoverable reserves once the property is placed into production. The Company evaluates its mineral properties and capitalized development costs for impairment in accordance with ASC 360, Property, Plant, and Equipment. If indicators of impairment exist, recoverability is evaluated based on estimated undiscounted future cash flows. If the carrying amount is not recoverable, an impairment loss is recognized for the amount by which the carrying value exceeds fair value. Exploration and development activities are subject to significant uncertainties, including the ability to obtain necessary permits and financing, establish economically recoverable mineral reserves, and ultimately develop properties into commercially viable mining operations. Segment Reporting The Company accounts for segment reporting in accordance with ASC Topic 280, Segment Reporting. Operating segments are components of an entity for which discrete financial information is available and regularly reviewed by the chief operating decision maker (“CODM”) in assessing performance and allocating resources. The Company has identified its Chief Executive Officer as its CODM. Following the disposition of the Company’s legacy transportation electrification business, which is presented as discontinued operations, the Company’s continuing operations are managed as one operating and reportable segment. The CODM evaluates the Company’s financial performance and makes resource allocation decisions primarily based on consolidated operating results, including operating expenses and net income (loss) from continuing operations. The Company’s CODM also reviews available cash and other measures of liquidity in assessing the resources available to fund the Company’s operations and planned business activities. The accounting policies used in evaluating the Company’s segment are the same as those described in the summary of significant accounting policies. Recently Issued Accounting Pronouncements The Company has implemented all new applicable accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Unaudited Interim Financial Information The accompanying unaudited condensed financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission (“SEC”), and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s latest Annual Report on Form 10-K filed with the SEC. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of the results of operations for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of operations for the full year. Notes to the financial statements which would substantially duplicate the disclosures contained in the audited financial statements for the most recent fiscal year, as reported in the Form 10-K for the fiscal year ended December 31, 2025, have been omitted. The condensed unaudited financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”).

Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company’s accounting estimates include the collectability of receivables.

Concentration of Credit Risk Financial instruments that potentially expose the Company to concentration of credit risk consist primarily of cash and accounts receivable. The Company’s cash is deposited with major financial institutions. At times, such deposits may be in excess of the Federal Deposit Insurance Corporation insurable amount (“FDIC”). As of June 30, 2026, the Company has $452,809 of cash in excess of the FDIC’s $250,000 coverage limit.

452809

250000

Cash Equivalents The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. There were no cash equivalents as of June 30, 2026 and December 31, 2025.

Stock-based Compensation We account for equity-based transactions with employees and non-employees under the provisions of FASB ASC Topic 718, “Compensation – Stock Compensation” (“Topic 718”), which establishes that equity-based payments to employees and non-employees are recorded at the grant date the fair value of the equity instruments the entity is obligated to issue when the employees and non-employees have rendered the requisite service and satisfied any other conditions necessary to earn the right to benefit from the instruments. Topic 718 also states that observable market prices of identical or similar equity or liability instruments in active markets are the best evidence of fair value and, if available, should be used as the basis for the measurement for equity and liability instruments awarded in these share-based payment transactions. However, if observable market prices of identical or similar equity or liability instruments are not available, the fair value shall be estimated by using a valuation technique or model that complies with the measurement objective, as described in Topic 718.

Net Income (Loss) Per Common Share Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period. The weighted average number of common shares outstanding and potentially outstanding common shares assumes that the Company incorporated as of the beginning of the first period presented. There are no potentially dilutive shares of common stock as of June 30, 2026 and 2025.

Accounts Receivable Revenues that have been recognized but not yet received are recorded as accounts receivable. As of June 30, 2026 and December 31, 2025, there is $0 and $984 of accounts receivable, respectively.

984

Adoption of CECL On January 1, 2023, the Company adopted Accounting Standards Update (“ASU”) 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“CECL”), using the modified retrospective method. The Company maintains an allowance for credit losses (“ACL”) to cover expected lifetime losses on financial assets measured at amortized cost, including account receivables, held-to-maturity debt securities, and loan receivables. The ACL represents management’s best estimate of probable credit losses, determined using historical loss experience, current conditions, and reasonable and supportable forecasts. Expected credit losses are measured on a collective (pool) basis when similar risk characteristics exist. For assets without similar risk characteristics, the Company evaluates expected losses individually. The Company applies a probability-of-default model. For the periods ended June 30, 2026 and December 31, 2025, the Company determined a provision for credit losses was not needed.

Mining and Exploration Costs The Company accounts for costs associated with mineral exploration and development in accordance with U.S. GAAP. Exploration costs, including geological and geophysical studies, exploratory drilling, sampling, testing, feasibility activities and other costs incurred to identify and evaluate mineral resources, are expensed as incurred until such time as the Company has established the existence of proven and probable reserves and determined that a mineral property is commercially viable. Costs incurred to acquire mineral properties and related mineral rights are capitalized when the Company obtains the legal right to explore the property. Capitalized mineral property costs are evaluated for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Once proven and probable reserves have been established and management has determined that development of the property is economically feasible, costs incurred to develop the property for extraction are capitalized. Capitalized development costs are depleted using the units-of-production method based upon estimated recoverable reserves once the property is placed into production. The Company evaluates its mineral properties and capitalized development costs for impairment in accordance with ASC 360, Property, Plant, and Equipment. If indicators of impairment exist, recoverability is evaluated based on estimated undiscounted future cash flows. If the carrying amount is not recoverable, an impairment loss is recognized for the amount by which the carrying value exceeds fair value. Exploration and development activities are subject to significant uncertainties, including the ability to obtain necessary permits and financing, establish economically recoverable mineral reserves, and ultimately develop properties into commercially viable mining operations.

Segment Reporting The Company accounts for segment reporting in accordance with ASC Topic 280, Segment Reporting. Operating segments are components of an entity for which discrete financial information is available and regularly reviewed by the chief operating decision maker (“CODM”) in assessing performance and allocating resources. The Company has identified its Chief Executive Officer as its CODM. Following the disposition of the Company’s legacy transportation electrification business, which is presented as discontinued operations, the Company’s continuing operations are managed as one operating and reportable segment. The CODM evaluates the Company’s financial performance and makes resource allocation decisions primarily based on consolidated operating results, including operating expenses and net income (loss) from continuing operations. The Company’s CODM also reviews available cash and other measures of liquidity in assessing the resources available to fund the Company’s operations and planned business activities. The accounting policies used in evaluating the Company’s segment are the same as those described in the summary of significant accounting policies.

Recently Issued Accounting Pronouncements The Company has implemented all new applicable accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

NOTE 3 – GOING CONCERN The accompanying unaudited condensed financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and settlement of liabilities in the normal course of business. As of June 30, 2026, the Company had cash of $702,809, working capital of approximately $1.8 million and an accumulated deficit of approximately $1.7 million. For the six months ended June 30, 2026, the Company incurred a loss from continuing operations of approximately $301,000 and used approximately $1.6 million of cash in operating activities. The Company is in the early stages of developing its new business operations and has not generated revenues from continuing operations. The Company expects to incur additional costs related to its exploration, development and other planned business activities and will require additional capital to fund these activities. During the six months ended June 30, 2026, the Company funded its operations primarily through advances from related parties and sales of common stock. The Company’s ability to continue as a going concern is dependent upon its ability to obtain additional financing, successfully execute its business plan and ultimately generate sufficient revenues and cash flows from operations. Management intends to seek additional funding through debt and equity financings, related-party funding and other potential sources of capital. There can be no assurance that such financing will be available when needed or on terms acceptable to the Company. These conditions raise substantial doubt about the Company’s ability to continue as a going concern for a period of one year from the date these unaudited condensed financial statements are issued. The accompanying unaudited condensed financial statements do not include any adjustments that might result from the outcome of this uncertainty.

702809

1800000

-1700000

301000

-1600000

NOTE 4 – BUSINESS COMBINATION 2026 Business Combination On February 17, 2026, Shorepower Technologies Inc. entered into an Agreement and Plan of Merger with Aeternum Health LLC. The merger became effective on June 30, 2026, with Shorepower Technologies Inc. surviving the merger and subsequently operating under the name Aeternum Health, Inc. Although the Company was the legal acquirer in the transaction, Aeternum Health LLC was determined to be the accounting acquirer based upon the evaluation of the factors set forth in ASC 805, including the relative voting rights of the stockholders of the combined company and the composition of management and the governing body following the transaction. Accordingly, the transaction was accounted for as a reverse acquisition. Management determined that both Aeternum Health LLC and Shorepower constituted businesses as defined under ASC 805. Accordingly, the transaction was accounted for as a business combination using the acquisition method of accounting. The assets and liabilities of Aeternum Health LLC, as the accounting acquirer, continue to be recognized at their historical carrying amounts, while the identifiable assets acquired and liabilities assumed of Shorepower, the accounting acquiree, were recognized at their estimated acquisition-date fair values. Concurrently with the closing of the merger on June 30, 2026, the Company disposed of its legacy transportation electrification business. The disposition represented a strategic shift in the Company’s operations and has been presented as discontinued operations in accordance with ASC 205-20. Refer to NOTE 8 – DISCONTINUED OPERATIONS.

NOTE 5 – DEPOSITS AND PREPAIDS As of June 30, 2024, the Company has deposits and prepaids of $1,226,313. The deposits and prepaids primarily comprise advance payments and refundable deposits made in the ordinary course of the Company’s operations and project development activities. These balances include: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Advance payments to contractors and service providers for project-related activities.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Deposits paid for equipment, infrastructure, and operational procurement.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Refundable security and performance deposits relating to licenses, permits, utilities, leases, and contractual arrangements.</td></tr> </table> Management reviews these balances periodically and believes that the deposits and prepaid amounts are recoverable and will either be utilized against future services and expenditures or refunded in accordance with the terms of the underlying agreements. A significant portion of the balance relates to advance payments made in support of the Company’s mining and mineral processing projects in Nigeria, including exploration, engineering, permitting, equipment procurement, and project

1226313

NOTE 6 – INVENTORY Inventories were stated at the lower of cost or market. Cost was principally determined using the last-in, first-out (LIFO) method. The Company periodically assesses if any of the inventory has become obsolete or if the value has fallen below cost. When this occurs, the Company recognizes an expense for inventory write down. Total inventory at June 30, 2026 and December 31, 2025 were $0 and $37,199, respectively.

37199

NOTE 7 – LOAN PAYABLE As of June 30, 2026 and December 31, 2025, the Company has a loan payable to a third party of $0 and $111,395, respectively. The loan is non-interest bearing and due on demand.

111395

NOTE 8 – DISCONTINUED OPERATIONS In connection with the merger with Aeternum Health LLC and the Company’s strategic shift from transportation electrification infrastructure to healthcare and other business opportunities, the Company determined to divest its legacy Shorepower transportation electrification business. The disposition represented a strategic shift in the Company’s operations and, accordingly, the results of the legacy Shorepower business have been classified as discontinued operations for all periods presented. During the three and six months ended June 30, 2026, the Company recognized a gain on the disposal of the discontinued business of $2,007,315 and $2,037,315, respectively. The operating results of the discontinued business have been excluded from continuing operations and presented separately as discontinued operations in the accompanying condensed statements of operations. <p id="xdx_893_eus-gaap--ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock_zjRpQQVOvZ7f" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> SCHEDULE OF DISCONTINUED OPERATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="2" id="xdx_491_20260101__20260630_zRwfrIfIUED5" style="border-bottom: Black 1pt solid; text-align: center">For the six months ended June 30, 2026</td><td style="padding-bottom: 1pt; text-align: center"> </td></tr> <tr id="xdx_403_eus-gaap--DiscontinuedOperationGainLossFromDisposalOfDiscontinuedOperationBeforeIncomeTax_z21bz37fsMii" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: left">Liabilities transferred/derecognized</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">2,481,068</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DiscontinuedOperationTaxEffectOfIncomeLossFromDisposalOfDiscontinuedOperation_iN_di_zYG8J2ZFw04e" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: assets transferred</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(443,753</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--DiscontinuedOperationGainLossOnDisposalOfDiscontinuedOperationNetOfTax_zo8QbnHLlQ34" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gain on disposition</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,037,315</td><td style="text-align: left"> </td></tr> </table> In connection with the disposition, certain obligations associated with the discontinued business remained outstanding. Such obligations included promissory notes payable to Jeff Kim, the Company’s former executive officer, with aggregate principal outstanding of $<span id="xdx_90A_eus-gaap--AccountsPayableCurrent_iI_c20260630__us-gaap--DisposalGroupClassificationAxis__us-gaap--DiscontinuedOperationsDisposedOfBySaleMember_zJQDnOZWRpb3" title="Aggregate principal amount outstanding">1,045,454 prior to the disposition. Accrued interest related to these promissory notes totaled $249,732. In addition, Mr. Kim had previously paid certain operating expenses on behalf of the Company. Amounts payable to Mr. Kim related to such operating expenses were $54,119 and $48,864 as of June 30, 2026 and December 31, 2025, respectively. These obligations were transferred and derecognized as part of discontinuation of the Shorepower business. For the six months ended June 30, 2026, net cash used in operating activities attributable to the discontinued business was approximately $115,498.

2007315

2037315

<p id="xdx_893_eus-gaap--ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock_zjRpQQVOvZ7f" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> SCHEDULE OF DISCONTINUED OPERATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="2" id="xdx_491_20260101__20260630_zRwfrIfIUED5" style="border-bottom: Black 1pt solid; text-align: center">For the six months ended June 30, 2026</td><td style="padding-bottom: 1pt; text-align: center"> </td></tr> <tr id="xdx_403_eus-gaap--DiscontinuedOperationGainLossFromDisposalOfDiscontinuedOperationBeforeIncomeTax_z21bz37fsMii" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: left">Liabilities transferred/derecognized</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">2,481,068</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DiscontinuedOperationTaxEffectOfIncomeLossFromDisposalOfDiscontinuedOperation_iN_di_zYG8J2ZFw04e" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: assets transferred</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(443,753</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--DiscontinuedOperationGainLossOnDisposalOfDiscontinuedOperationNetOfTax_zo8QbnHLlQ34" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gain on disposition</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,037,315</td><td style="text-align: left"> </td></tr> </table>

2481068

443753

2037315

1045454

249732

54119

48864

-115498

NOTE 9 – RELATED PARTY TRANSACTIONS On February 17, 2026, the Company sold <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260217__20260217__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--JeffKimMember_zn3CiT3QtAW7" title="Common stock issued during the period">500,000 shares of common stock to Mr. Kim for total cash proceeds of $<span id="xdx_90A_eus-gaap--PaymentsOfStockIssuanceCosts_c20260217__20260217__srt--TitleOfIndividualAxis__custom--JeffKimMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zoivNFoV7SXk" title="Payment of stock issuance costs">7,500 to pay expenses. On March 16, 2026, the Company sold <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260316__20260316__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--JeffKimMember_zt2NH7rycOZh" title="Common stock issued during the period">100,000 shares of common stock to Mr. Kim for total cash proceeds of $<span id="xdx_90C_eus-gaap--PaymentsOfStockIssuanceCosts_c20260316__20260316__srt--TitleOfIndividualAxis__custom--JeffKimMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_znzEM6PaIUmj" title="Payment of stock issuance costs">5,000 to pay expenses. On May 2, 2026, the Company sold <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260502__20260502__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--JeffKimMember_z8PstjLsN99b" title="Common stock issued during the period">100,000 shares of common stock to Mr. Kim for total cash proceeds of $<span id="xdx_902_eus-gaap--PaymentsOfStockIssuanceCosts_c20260502__20260502__srt--TitleOfIndividualAxis__custom--JeffKimMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zGN654LlYkW7" title="Payment of stock issuance costs">6,000 to pay expenses. Since inception of Aeternum Health LLC, Paul Mann, President, has funded the Company through the direct payment of Company expenses. During the six months ended June 30, 2026, Mr. Mann loaned the Company $2,170,000. As of June 30, 2026, there are total notes payable due to Mr. Mann of $2,180,348. The amount is included in the Note Payable issued June 30, 2026. On October 28, 2025, the Company entered into a consulting agreement with Paul Mann, sole member, pursuant to which Mr. Mann agreed to provide corporate development, business strategy, and fundraising services to the Company. The agreement has a term through December 31, 2027, unless terminated earlier in accordance with its terms. As compensation, the Company is obligated to pay Mr. Mann consulting fees of $10,000 per month and reimburse certain approved business expenses. During the period ended June 30, 2026, the Company recognized consulting expense of $60,000 under this agreement.

500000

7500

100000

5000

100000

6000

2170000

2180348

10000 60000

NOTE 10 – NOTE PAYABLE - RELATED PARTY The following summarizes the Notes Payable issued to Mr. Mann as of June 30, 2026. As of June 30, 2026, there is $90,000 of accrued consulting fees included in the Notes Payable. All notes bear no interest unless an event of default occurs, at which time interest accrues at 1.5% per month or the maximum rate permitted by law. The notes mature two years after issuance and may be prepaid at any time without penalty. Upon the occurrence of an event of default, the outstanding principal and any accrued interest become immediately due and payable. SCHEDULE OF NOTES PAYABLE, RELATED PARTIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20260630_zxMhwIR0tl4c" style="border-bottom: Black 1pt solid; text-align: center">As of June 30, 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_405_eus-gaap--LongTermNotesPayable_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--AwardTypeAxis__custom--DecemberThirtyFiveTwoThousandTwentyFiveMember_zrTi1Ic3Mfpa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 72%; text-align: justify">December 31, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 24%; text-align: right">40,348</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LongTermNotesPayable_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--AwardTypeAxis__custom--MarchThirtyOneTwoThousandTwentySixMember_zk5w023G7W94" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">March 31, 2026</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">32,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--LongTermNotesPayable_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--AwardTypeAxis__custom--AprilTwentyTwoThousandTwentySixMember_zGrGcajECR4c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">April 20, 2026</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">50,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LongTermNotesPayable_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--AwardTypeAxis__custom--MayEighteenTwoThousandTwentySixMember_z95nseVZzDrk" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">May 18, 2026</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">500,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LongTermNotesPayable_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--AwardTypeAxis__custom--MayNineteenTwoThousandTwentySixMember_z8aChqpayeef" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">May 19, 2026</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">700,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LongTermNotesPayable_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--AwardTypeAxis__custom--MayTwentyOneTwoThousandTwentySixMember_zPe77JB4MtFk" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">May 21, 2026</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">248,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LongTermNotesPayable_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--AwardTypeAxis__custom--JuneThirtyTwoThousandTwentySixMember_z9AMkKKBgOqh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">June 30, 2026</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">670,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LongTermNotesPayable_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--AwardTypeAxis__custom--JuneThirtyTwoThousandTwentySixOneMember_zNKdveOmcytk" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">June 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">30,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LongTermNotesPayable_iI_zy40wACs6Gdc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,270,348</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

90000

0.015

SCHEDULE OF NOTES PAYABLE, RELATED PARTIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20260630_zxMhwIR0tl4c" style="border-bottom: Black 1pt solid; text-align: center">As of June 30, 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_405_eus-gaap--LongTermNotesPayable_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--AwardTypeAxis__custom--DecemberThirtyFiveTwoThousandTwentyFiveMember_zrTi1Ic3Mfpa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 72%; text-align: justify">December 31, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 24%; text-align: right">40,348</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LongTermNotesPayable_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--AwardTypeAxis__custom--MarchThirtyOneTwoThousandTwentySixMember_zk5w023G7W94" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">March 31, 2026</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">32,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--LongTermNotesPayable_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--AwardTypeAxis__custom--AprilTwentyTwoThousandTwentySixMember_zGrGcajECR4c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">April 20, 2026</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">50,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LongTermNotesPayable_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--AwardTypeAxis__custom--MayEighteenTwoThousandTwentySixMember_z95nseVZzDrk" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">May 18, 2026</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">500,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LongTermNotesPayable_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--AwardTypeAxis__custom--MayNineteenTwoThousandTwentySixMember_z8aChqpayeef" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">May 19, 2026</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">700,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LongTermNotesPayable_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--AwardTypeAxis__custom--MayTwentyOneTwoThousandTwentySixMember_zPe77JB4MtFk" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">May 21, 2026</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">248,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LongTermNotesPayable_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--AwardTypeAxis__custom--JuneThirtyTwoThousandTwentySixMember_z9AMkKKBgOqh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">June 30, 2026</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">670,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LongTermNotesPayable_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--AwardTypeAxis__custom--JuneThirtyTwoThousandTwentySixOneMember_zNKdveOmcytk" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">June 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">30,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LongTermNotesPayable_iI_zy40wACs6Gdc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,270,348</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

40348

32000

50000

500000

700000

248000

670000

30000

2270348

NOTE 11 – COMMITMENT AND CONTINGENCIES On December 29, 2025, the Company entered into a definitive investment agreement with American Renaissance Minerals LLC (“ARM”), a Delaware limited liability company that owns the Nkamouna Nickel-Cobalt Project in Cameroon. Pursuant to the agreement, the Company agreed to invest $<span id="xdx_904_eus-gaap--ProceedsFromDerivativeInstrumentFinancingActivities_pn5n6_c20251229__20251229__dei--LegalEntityAxis__custom--AmericanRenaissanceMineralsLLCMember_zTBWZHeJahp6" title="Agreed to invest">10.0 million in ARM in exchange for a 50.1% fully diluted equity interest and controlling interest in ARM. Of the investment proceeds, $9.0 million is designated for development of the Nkamouna Project, including technical studies, test work, engineering and plant design, and $1.0 million is designated for reimbursement of historical project development costs. The closing of the transaction is subject to various conditions, including obtaining a new mining permit from the Cameroonian authorities, evidence of potential U.S. government financing or support for the project, satisfactory completion of due diligence, receipt of certain legal opinions, and the absence of a material adverse change. Upon closing, the Company will have the right to appoint two of ARM’s three managers, including the Chair, thereby obtaining control of ARM. The agreement provides that either party may terminate the agreement if the transaction has not closed by December 31, 2026, subject to certain exceptions.

10000000.0

0.501

9000000.0

1000000.0

NOTE 12 – COMMON STOCK On February 17, 2026, the Company issued <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260217__20260217__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--OpConnectIncMember_zNSLLpe8fXL6" title="Common stock issued during the period">1,000,000 shares of common stock to OpConnect Inc for the purchase of new software that is OCPP compliant which is the industry standard for interchangeability to more efficiently monitor and control the EV and truck stations that allows customers to purchase power through the web or with a smartphone app and that has the necessary features needed for today’s customers to conveniently purchase power/electricity in place of the Company’s outdated software that is also expensive and time consuming for the Company to monitor. The shares were valued at $0.015, for total value of $15,000. The $15,000 has been capitalized to intangible assets on the balance sheet. On February 17, 2026, the Company sold <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260217__20260217__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--EropEnterprisesLlcMember_z8vD83O1Fvn7" title="Common stock issued during the period">500,000 shares of common stock to EROP Enterprises, LLC for total cash proceeds of $7,500 to pay expenses. On February 17, 2026, the Company granted <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20260217__20260217__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zu9p327ueic3" title="Number of shares issued for services">100,000 shares of common for services. The shares were valued at $0.015, the closing stock price on the date of grant, for a total non-cash expense of $1,500. On March 16, 2026, the Company sold <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260316__20260316__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--EropEnterprisesLlcMember_ztpDSVuyphfg" title="Common stock issued during the period">400,000 shares of common stock to EROP Enterprises, LLC for total cash proceeds of $20,000 to pay expenses. On March 16, 2026, the Company sold <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260316__20260316__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--ThirdPartyMember_z5zLmhwz6kF1" title="Number of shares issued">400,000 shares of common stock to a third party for total cash proceeds of $20,000 to pay expenses. On April 24, 2026, the Company sold <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260424__20260424__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--ThirdPartyMember_zI671nvg3pV" title="Number of shares issued">500,000 shares of common stock to a third party for total cash proceeds of $30,000 to pay expenses. On May 14, 2026, the Company granted <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_pid_c20260514__20260514__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zuT1tCZqv2Ug" title="Common stock issued for services">25,000 shares of common for services. The shares were valued at $0.105, the closing stock price on the date of grant, for a total non-cash expense of $2,625. As of June 30, 2026 and December 31, 2025, there are 52,815,204 and 49,190,204 shares of common stock outstanding, respectively. Refer to Note 7 for common stock issued to a related party.

1000000

0.015

15000

500000

7500

100000

0.015

1500

400000

20000

400000

20000

500000

30000

25000

0.105

2625

52815204

49190204

NOTE 13 – PREFERRED STOCK There are 1,105,644 shares designated as Series A preferred stock (“Series A”). Each share of the Series A has five votes, is entitled to a <span id="xdx_905_eus-gaap--PreferredStockDividendRatePercentage_pid_dp_uPure_c20260101__20260630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zutEUYHiYgpj" title="Preferred stock, dividend rate, percentage">2% cumulative annual dividend, and is convertible at any time into shares of common stock. As of June 30, 2026, there were <span id="xdx_901_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20260630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zX87jerCzl7c" title="Preferred stock, shares outstanding">no shares of Series A issued and outstanding. As part of the merger, the Company designated <span id="xdx_903_eus-gaap--PreferredStockSharesAuthorized_iI_c20260630__srt--RangeAxis__srt--MinimumMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zJ2VmRx8EBY5" title="Preferred stock, shares authorized">2,000,000 of its <span id="xdx_90A_eus-gaap--PreferredStockSharesAuthorized_iI_c20260630__srt--RangeAxis__srt--MaximumMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zvK9PWdc77kg" title="Preferred stock, shares authorized">10,000,000 shares of authorized preferred stock as Series B preferred. Each Series B preferred share has voting power of 40 shares of the Company’s common stock. <span id="xdx_902_eus-gaap--PreferredStockConversionBasis_c20260101__20260630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zfHATEWbHPOj" title="Preferred stock, conversion basis, description">The Series B preferred will have no conversion feature. As of June 30, 2026 and December 31, 2025, there are 2,000,000 shares of Series B preferred issued and outstanding.

1105644

0.02

2000000

10000000

The Series B preferred will have no conversion feature.

2000000

NOTE 14 – INCOME TAXES The Company accounts for income taxes in accordance with ASC Topic 740, Income Taxes. Deferred tax assets and liabilities are recognized for temporary differences between the financial statement carrying amounts and the tax bases of assets and liabilities using enacted tax rates expected to apply in the years in which those temporary differences are expected to be recovered or settled. As of June 30, 2026, the Company had a net operating loss carryforward for federal income tax purposes of approximately $758,000. The federal net operating loss carryforwards generated after 2017 may be carried forward indefinitely, subject to certain limitations under Section 382 of the Internal Revenue Code. The Company recorded a full valuation allowance against its deferred tax assets as management determined that it is more likely than not that the deferred tax assets will not be realized. The valuation allowance increased primarily due to current period operating losses. For the six months ended June 30, 2026 and 2025, the Company recorded no income tax expense or benefit due to the full valuation allowance recorded against deferred tax assets. The effective tax rate differed from the statutory federal income tax rate for the three months ended June 30, 2026 and 2025 primarily due to changes in the valuation allowance. A reconciliation of the statutory federal income tax rate to the Company’s effective tax rate is as follows: SCHEDULE OF STATUTORY FEDERAL INCOME TAX RATE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Federal statutory tax rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_ecustom--EffectiveIncomeTaxRatePercentageOfFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20260101__20260630_zIwIEJJv2B9j" style="width: 16%; text-align: right" title="Federal statutory tax rate">(21.0</td><td style="width: 1%; text-align: left">)%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_ecustom--EffectiveIncomeTaxRatePercentageOfFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20250101__20250630_zQfG5GwdZrX4" style="width: 16%; text-align: right" title="Federal statutory tax rate">21.0</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">State taxes, net of federal benefit</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_dp_uPure_c20260101__20260630_zIy4xqDrLlT1" style="text-align: right" title="State taxes, net of federal benefit">(0.0</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_dp_uPure_c20250101__20250630_zazp3vBIeB3i" style="text-align: right" title="State taxes, net of federal benefit">0.0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Change in valuation allowance</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_uPure_c20260101__20260630_z6p6p7Ka82l9" style="text-align: right" title="Change in valuation allowance">21.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_uPure_c20250101__20250630_zT2NuQSmjmgd" style="text-align: right" title="Change in valuation allowance">(21.0</td><td style="text-align: left">)%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Effective income tax rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_uPure_c20260101__20260630_zZ0awnDf8y6k" style="text-align: right" title="Effective income tax rate">0.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_uPure_c20250101__20250630_zNsYTxgxCJGh" style="text-align: right" title="Effective income tax rate">0.0</td><td style="text-align: left">%</td></tr> </table>

758000

A reconciliation of the statutory federal income tax rate to the Company’s effective tax rate is as follows: SCHEDULE OF STATUTORY FEDERAL INCOME TAX RATE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Federal statutory tax rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_ecustom--EffectiveIncomeTaxRatePercentageOfFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20260101__20260630_zIwIEJJv2B9j" style="width: 16%; text-align: right" title="Federal statutory tax rate">(21.0</td><td style="width: 1%; text-align: left">)%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_ecustom--EffectiveIncomeTaxRatePercentageOfFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20250101__20250630_zQfG5GwdZrX4" style="width: 16%; text-align: right" title="Federal statutory tax rate">21.0</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">State taxes, net of federal benefit</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_dp_uPure_c20260101__20260630_zIy4xqDrLlT1" style="text-align: right" title="State taxes, net of federal benefit">(0.0</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_dp_uPure_c20250101__20250630_zazp3vBIeB3i" style="text-align: right" title="State taxes, net of federal benefit">0.0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Change in valuation allowance</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_uPure_c20260101__20260630_z6p6p7Ka82l9" style="text-align: right" title="Change in valuation allowance">21.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_uPure_c20250101__20250630_zT2NuQSmjmgd" style="text-align: right" title="Change in valuation allowance">(21.0</td><td style="text-align: left">)%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Effective income tax rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_uPure_c20260101__20260630_zZ0awnDf8y6k" style="text-align: right" title="Effective income tax rate">0.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_uPure_c20250101__20250630_zNsYTxgxCJGh" style="text-align: right" title="Effective income tax rate">0.0</td><td style="text-align: left">%</td></tr> </table>

-0.210 0.210

-0.000

0.000

0.210

-0.210

0.000

NOTE 15 – SUBSEQUENT EVENTS In accordance with ASC 855, Subsequent Events, the Company evaluated subsequent events and transactions occurring after June 30, 2026 through the date these unaudited financial statements were available to be issued. The Company identified certain subsequent events requiring disclosure, as described below. On July 22, 2026, the Company issued <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20260722__20260722__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zAuww3Wpb7Qb" title="Shares issued for common stock">49,000,000 shares of common stock pursuant to the February 17, 2026, merger agreement (Note 1). On July 22, 2026, the Company issued <span id="xdx_908_ecustom--SharesIssuedForCommonStockConjuctionFee_pid_c20260722__20260722__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zUt9i7HujHx" title="Shares issued for common stock conjuction fee">1,920,000 shares of common stock for a finder’s fee in conjunction with the February 17, 2026, merger agreement (Note 1). On July 28, 2026, Mr. Kim cancelled and returned to the Company <span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures_pid_c20260728__20260728__srt--TitleOfIndividualAxis__custom--MrKimMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zTzPcd0acrk5" title="Share of common stock cancelled">6,630,000 shares of common stock. On July 23, 2026, the Company formed Aeternum Resources NG Limited, a Nigerian private company limited by shares. Aeternum Cayman Islands Ltd owns <span id="xdx_90E_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_c20260723__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--AeternumCaymanIslandsLimitedMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__us-gaap--OtherInvesteesMember_zC0bCThVkChh" title="Equity ownership percentage">90% of the entity, with the remaining <span id="xdx_909_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_c20260723__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--AeternumResourcesNGLimitedMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__us-gaap--OtherInvesteesMember_zM2OiiWO7p8e" title="Equity ownership percentage">10% held by two local shareholders, each owning <span id="xdx_900_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_c20260723__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--NigerianPrivateCompanyLimitedMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__us-gaap--OtherInvesteesMember_zQqNqGSZHhfi" title="Equity ownership percentage">5%. On August 7, 2026, the Company initiated its entry to the mining and production of critical minerals by acquiring the option held by Manaslu LLC to purchase a <span id="xdx_90A_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_c20260807__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--AmericanRenaissanceMaterialsLLCMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__us-gaap--OtherInvesteesMember_zmr1qOMJVJM1" title="Equity ownership percentage">50.1% stake in American Renaissance Materials LLC to acquire the Nkamouna Nickel-Cobalt mining project in Cameroon, for <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20260807__20260807__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--NkamounaNickelCobaltMiningProjectMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zVTeHExDVuk6" title="Shares issued">50,000,000 issuable shares of the Company’s common stock and <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20260807__20260807__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zEV3RBrv0GQd" title="Shares issued">2,000,000 issuable shares of its Series B preferred stock.

49000000

1920000

6630000

0.90

0.10

0.05

0.501

50000000

2000000