NOTE A - ORGANIZATION AND BUSINESS

BestGofer, Inc. (the “Company”) is a Nevada corporation originally incorporated in October 2017. On August 31, 2025, the Company completed the acquisition of Liberty Home Inspection Services LLC (“LHIS”), a Washington-licensed home inspection services company, through the issuance of 20,000 shares of the Company’s common stock. Following the acquisition, LHIS became a wholly-owned subsidiary of the Company. The Company is no longer a shell company effective August 31, 2025. The Company provides residential and commercial home inspection services through LHIS, primarily in Whatcom County, Washington, and is also developing the BestGofer consumer delivery platform, which remains pre-operational. The Company operates as a single reportable segment.

These unaudited condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles for interim financial information and Article 10 of Regulation S-X. The results for the three and six months ended May 31, 2026 are not necessarily indicative of the results to be expected for the full year. These statements should be read in conjunction with the audited consolidated financial statements and the notes thereto included in the Company's Annual Report on Form 10-K for the year ended November 30, 2025. In the opinion of management, all adjustments (consisting only of normal recurring adjustments) considered necessary for a fair presentation have been included.

NOTE B - GOING CONCERN

The accompanying condensed consolidated financial statements have been prepared assuming the Company will continue as a going concern. The Company has incurred recurring losses, has a working capital deficiency, has a stockholders’ deficit of $(138,581) at May 31, 2026, and requires additional capital to fund operations. These conditions raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date these financial statements are issued (ASC 205-40). Management’s plans to mitigate these conditions include continued financial support from the Director, expected seasonal growth of LHIS inspection revenue during the May to September peak season, potential capital raises, and operating expense reductions. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

NOTE C - SIGNIFICANT ACCOUNTING POLICIES

NOTE D - RELATED PARTY TRANSACTIONS

The Company has identified the following related parties at May 31, 2026:

1.Director / CEO (Mohammad Hasan Hamed). The Director historically funds the Company’s operating and administrative expenses through non-interest-bearing advances with no fixed repayment terms. The balance Due to Director at May 31, 2026 is $78,425 (unchanged from February 28, 2026). The advances are non-interest-bearing and payable on demand; no interest has been imputed, as the amounts are not material and the effect of imputing interest would be immaterial to the condensed consolidated financial statements. 

2.Former Director of LHIS (Mc Gregor S James). Mr. James was the former sole member and director of LHIS prior to the August 31, 2025 acquisition and received 20,000 shares of the Company’s common stock in that transaction. Mr. James is the sole licensed inspector of LHIS and provides services as a 1099 independent contractor. The Company has a receivable from Mr. James of $24,422 at May 31, 2026 (net of $319 reimbursement owed to Mr. James for materials purchased on his personal credit card for the Grand Bay Resort job). The receivable is unsecured, non-interest-bearing, and has no fixed repayment terms. 

During the three months ended May 31, 2026, the Company recognized $1,800 of contractor compensation paid to Mr. James. The Company will issue Form 1099-NEC for calendar 2026.

NOTE E - GOODWILL

Goodwill arose from the August 31, 2025 acquisition of LHIS in the amount of $78,754. During the three months ended February 28, 2026, the Company concluded under ASC 350-20 that the goodwill associated with the LHIS reporting unit was fully impaired and recognized a non-cash impairment charge of $78,754, as reported on Form 8-K Item 2.06 filed May 6, 2026 and Form 8-K Item 4.02 filed May 19, 2026. Carrying amount of goodwill at May 31, 2026 is $0. During the three months ended May 31, 2026, management evaluated whether additional impairment indicators arose; none were identified. Management concluded that BestGofer is the accounting acquirer of LHIS under ASC 805 (see the Company’s accounting-acquirer analysis). Impairment indicators were not present at November 30, 2025; the impairment was recognized in the three months ended February 28, 2026, the period in which impairment indicators arose and management completed its ASC 350-20 assessment.

NOTE F - STOCKHOLDERS’ EQUITY

Authorized: 190,000,000 shares of common stock, $0.001 par value, and 10,000,000 shares of preferred stock, $0.001 par value. Issued and outstanding at May 31, 2026: 5,900,000 shares of common stock; no preferred stock issued. No share issuances or cancellations occurred during the three or six months ended May 31, 2026.

NOTE G - COMMITMENTS AND CONTINGENCIES

The Company is not party to any pending legal proceedings.

NOTE H - OTHER ADVANCES

Other advances of $12,500 represent prepaid expenses and operating advances related to the Company’s business-development activities. The advances are not subject to a contractual repayment date and are carried at cost. Management has reviewed the advances for recoverability and believes they remain recoverable as of May 31, 2026.

NOTE I - ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

Accounts payable and accrued liabilities consist of amounts owed to vendors for services rendered but not yet paid, and include sales tax payable to the Washington Department of Revenue. The balance was $102,203 at May 31, 2026, compared to $68,347 at November 30, 2025, an increase of $33,856, comprising primarily professional, accounting, audit, and SEC filing-agent fees incurred during the six months ended May 31, 2026.

NOTE J - INCOME TAXES

The Company accounts for income taxes under ASC 740. Deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial-statement and tax bases of assets and liabilities. A full valuation allowance is recorded against net deferred tax assets because realization is not considered more likely than not given the Company’s history of operating losses. No current or deferred income tax provision was recorded for the three or six months ended May 31, 2026.

NOTE K - LOSS PER SHARE

Basic loss per share is computed by dividing net loss by the weighted-average number of common shares outstanding during the period. Diluted loss per share is identical to basic loss per share because the Company has no dilutive securities outstanding. Net loss per share was $(0.00) and $(0.02) for the three and six months ended May 31, 2026, respectively, and $(0.00) for both the three and six months ended May 31, 2025.

NOTE L - SEGMENT REPORTING

The Company has two operating segments: (i) home inspection services, conducted through its wholly-owned subsidiary LHIS, and (ii) the BestGofer delivery platform, a consumer-delivery application that remains in development and is pre-operational. Substantially all of the Company’s revenue, expenses, and assets during the periods presented relate to the home inspection segment; the delivery platform segment generated no revenue and held no material assets during the periods presented. The Company’s chief operating decision maker (the President and Chief Executive Officer) reviews financial information on a consolidated basis. All of the Company’s revenue is earned, and all of its long-lived assets are located, in the United States.

NOTE M - SUBSEQUENT EVENTS

The Company has evaluated subsequent events through the date these condensed consolidated financial statements are available to be issued and has identified the following:

On June 24, 2026, the Company engaged GreenGrowth CPAs as its independent registered public accounting firm in place of Barton CPA PLLC; the change was reported on a Current Report on Form 8-K under Item 4.01 filed June 29, 2026.

On August 18, 2026, the Company filed a Current Report on Form 8-K/A (SEC accession No. 0001722556-26-000032) providing the audited financial statements of Liberty Home Inspection Services LLC as of and for the year ended November 30, 2024, unaudited interim financial statements, and unaudited pro forma condensed combined financial information, as required under Item 9.01 of Form 8-K in connection with the Company’s August 31, 2025 acquisition of LHIS.