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NOTE 1 - NATURE OF BUSINESS AND BASIS OF PRESENTATION We were incorporated in the State of Nevada on October 30, 2013, under the name “Bling Marketing, Inc.”. Until December 29, 2014, we were a wholesaler of jewelry, principally earrings, rings, and pendants (“BMI Business”). We recognized a minimal number of sales from operations before the three months ending June 30, 2014 and were accordingly classified as a shell company. During the three-month ended June 30, 2014, we began working with several distributors to sell our jewelry products to retail outlets and, as a result, recognized sales revenue of $22,025 during the said period. On September 11, 2014, we filed a Current Report on Form 8-K indicating that we were no longer a shell company as defined by Rule12b-2 of the Exchange Act in light of our operations through the quarter that ended June 30, 2014. On December 26, 2014, we entered into an Agreement and Plan of Merger (“Nugene Merger Agreement”) with NuGene Inc., a California corporation (“NuGene”). On December 29, 2014 (the “Closing Date”), we filed a certificate of merger in the State of California whereby our subsidiary, NG Acquisition Inc. (“Acquisition Sub”), merged with NuGene. As a result, NuGene, the surviving entity, became our wholly owned subsidiary. The transaction under the Nugene Merger Agreement was deemed to be a reverse merger, whereby the Company (the legal acquirer) is considered the accounting acquiree and NuGene is considered the accounting acquirer, and NuGene (the legal acquiree) is considered the accounting acquirer. The assets, liabilities, and operations of the acquired entity, NuGene, were brought forward at their book value, and no goodwill was recognized. In connection with the NuGene Merger Agreement, we entered into a Business Transfer and Indemnity Agreement dated December 29, 2014 (the “Indemnity Agreement”) with our former Chief Executive Officer and Director, Dena Kurland providing for: <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">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The transfer of our jewelry business operations existing on the date of the Indemnity Agreement (the “BMI Business”);</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The assumption by Ms. Kurland of all liabilities of our Company and the indemnification by Ms. Kurland holding our Company harmless for any and all liabilities arising at or before the date of the Indemnity Agreement;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The payment by NuGene to Ms. Kurland of $<span id="xdx_900_eus-gaap--PaymentsToAcquireBusinessesGross_c20141229__20141229__dei--LegalEntityAxis__custom--NuGeneIncMember__srt--TitleOfIndividualAxis__custom--MsKurlandMember_zKmbnbiF90U5" title="Cash payment for acquisition">350,000 in cash; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The surrender by Ms. Kurland of <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensationForfeited_pid_c20141229__20141229__srt--TitleOfIndividualAxis__custom--MsKurlandMember__dei--LegalEntityAxis__custom--NuGeneIncMember_zVWLma0JPXsk" title="Shares surrendered">15,000,000 shares (before giving effect to the Stock Split discussed below) (the “Indemnity Shares”) of our Company’s common stock representing <span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent_pid_dp_uPure_c20141229__20141229__dei--LegalEntityAxis__custom--NuGeneIncMember__srt--TitleOfIndividualAxis__custom--MsKurlandMember_zRZxvX9pYxp" title="Common stock, percentage">95% of the then outstanding common stock (all of which shares have been deemed cancelled by the Company).</td></tr> </table> Pursuant to the terms of the Nugene Merger Agreement, <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20141226__20141226__dei--LegalEntityAxis__custom--NuGeneIncMember__us-gaap--TypeOfArrangementAxis__custom--NugeneMergerAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zcRuqbEGGnM7" title="Stock issued during period shares new issues">26,052,760 shares of Company common stock and <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20141226__20141226__dei--LegalEntityAxis__custom--NuGeneIncMember__us-gaap--TypeOfArrangementAxis__custom--NugeneMergerAgreementMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zBTI51VswUK1" title="Stock issued during acquisition">1,917,720 Company a newly designated Series A Preferred Stock were issued to the former NuGene shareholders. The Series A Preferred Stock was: (i) initially convertible into common stock at a ratio of one to one, (ii) <span id="xdx_90E_eus-gaap--PreferredStockParticipationRights_pid_c20141226__20141226__us-gaap--TypeOfArrangementAxis__custom--NugeneMergerAgreementMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__dei--LegalEntityAxis__custom--NuGeneIncMember_zhMCQtAtTId6" title="Preferred stock rights description">as long as there were a minimum of <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20141226__20141226__us-gaap--TypeOfArrangementAxis__custom--NugeneMergerAgreementMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__dei--LegalEntityAxis__custom--NuGeneIncMember_zU7Ec9kU2fF8" title="Stock issued during period shares new issues">900,000 shares of Series A Preferred Stock outstanding, the holders of the Series A Preferred Stock had the right to elect a majority of the board of directors and (iii) <span id="xdx_906_eus-gaap--PreferredStockVotingRights_pid_c20141226__20141226__us-gaap--TypeOfArrangementAxis__custom--NugeneMergerAgreementMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__dei--LegalEntityAxis__custom--NuGeneIncMember_zoFVWtytPVu1" title="Preferred stock voting rights">the holders of the Series A Preferred Stock, generally voting as a class with the holders of common stock, had for each share of Series A Preferred Stock three times the number of votes permitted to each share of common stock. On December 26, 2014, our board of directors approved a 15.04 to one stock split (“Stock Split”) in the form of a stock dividend to holders of our common stock as of that date. To affect that board action, each recipient of the stock dividend would receive 14.04 additional shares of common stock for every share of common stock held. On December 29, 2014, we completed the sale of <span id="xdx_904_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20141229__20141229__us-gaap--SubsidiarySaleOfStockAxis__custom--StockPlacementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zk0MgAUY7AC" title="Sale of stock shares">2,000,000 shares of our common stock to 18 purchasers (“Stock Placement”) for proceeds totaling $<span id="xdx_906_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20141229__20141229__us-gaap--SubsidiarySaleOfStockAxis__custom--StockPlacementMember_ziL5dQmYUJX3" title="Proceeds from sale of stock">2,000,000, including (a) $1,625,000 of cash and (b) automatic conversion of promissory notes in the principal amount of $<span id="xdx_903_eus-gaap--DebtConversionOriginalDebtAmount1_c20141229__20141229__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteMember__us-gaap--SubsidiarySaleOfStockAxis__custom--StockPlacementMember_z8v1Dy5ybXbb" title="Conversion of promissory notes in principal amount">375,000. NuGene was incorporated in California in December 2006 and formed and funded by our founders, Ali Kharazmi and Mohammed Kharazmi, M.D. The initial focus of NuGene was to develop and market customized skin care products. As part of that focus, NuGene sought to leverage the working relationships developed by our founders with the plastic surgery community. NuGene directed significant time and resources on developing anti-aging and scar treatment/reduction products. In 2007 Nugene continued to focus on “age-defying” products utilizing peptide complexes (see further description below) and nano-encapsulation for absorption into the skin (see additional description below). We introduced a limited product line under the NuGene name and co-branded the products with an affiliated entity, Genetic Institute of Anti-Aging, Inc. (“GIAA”), which the Kharazmi owned. We utilized the services of a Korean-based contract manufacturer to supply our products. This product line (the “GIAA Line”) was based on peptides and did not utilize stem cells. We had very modest sales in 2007, with our sole customer GIAA, a related party. In 2008 we stopped production of the GIAA Line, and sales were limited to selling the remaining inventory through medical offices and GIAA. With the GIAA Line discontinued, we spent the remainder of 2008 considering different formulations and methodologies for improved anti-aging products. In 2009 and 2010, we had limited activity and minimal sales. Our sales were mainly overseas and limited to the remaining inventory of the GIAA Line. We continued to explore how we might advance our formulations and methodologies. We expended funds on research and development, carried out mainly by scientists engaged by the Company. In 2011 our founders decided to use adult adipose human stem cells (undifferentiated cells found throughout the body that multiply by cell division to replenish dying cells and regenerate tissues) as the foundation of the formulation for its products. In 2011 the Company developed a proprietary process to extract human adult stem cells from fat cells that the Company then used in its customized NuGene line explicitly made for those client(s). Throughout 2011 we continued to provide autologous, or mature, fat-derived stem cells for use in clinical procedures utilizing this technology. Through this process, the Company refined its ability to culture adult human stem cells to render human-conditioned stem cell media at a proprietary concentration, a primary ingredient in the NuGene line of cosmeceuticals. The Company believes that this proprietary concentration, combined with our unique formulations, will provide NuGene with a significant competitive advantage. In 2012 we completed our initial line of cosmeceutical products based on these adipose-derived stem cells. We branded this advanced skincare line solely under the NuGene name (the “NuGene Line”). We eliminated the unpleasant odor associated with stem cells by adding a fragrance with a very low incidence of allergic reaction. The packaging of this new product line bears no resemblance to the prior GIAA Line. We also manufactured the NuGene Line ourselves at a small laboratory facility that we leased from an affiliated entity owned by one of our founders. Throughout 2013 we continued to expand the product offerings of the NuGene Line. The Company focused its stem cell work on surgical and orthopedic regeneration. These services were delivered to one client, which was an affiliated entity. Sales of the NuGene Line were limited as we were in an initial rollout and branding phase. During 2014, we focused our efforts on transitioning to a cosmeceutical skincare business for mass distribution. With this transition and expanded attention to our consumer products, we sought to develop our marketing plan and distribution channels. By the end of 2014, we had wholesalers distributing products from the NuGene Line to medical offices and medical spas throughout the United States. December 31, 2014, we had about 50 locations selling our products. In addition to the NuGene Line, we generated revenues from an affiliate, Advanced Surgical Partners (“ASP”), which is also owned by our CEO and Chairman of the Board, Messrs. Ali and Mohammed Kharazmi, respectively. Revenues generated from ASP resulted from NuGene providing Plasma Rich Platelet and Stem Cell injections for orthopedic and plastic surgery procedures to ASP. We provided these products and services to ASP as we transitioned into commercializing our cosmeceutical product lines. We expect further to minimize these product sales and services to ASP in early 2015. Our target customers primarily consisted of middle-aged men and women concerned with their aging skin and hair loss. Although our distributors were primarily west of the Mississippi River, our products were sold throughout the United States. By 2017, our cosmeceutical skincare business had been discontinued as we could not obtain financing for operations on reasonable terms and became inactive. Our corporate charter was revoked in Nevada On January 26, 2020, Emergent, LLC (“Emergent”), a Nevada LLC controlled by Milan I Hoffman, was appointed the custodian of the Company and proceeded to revive the Company’s existence and resolve its outstanding indebtedness. This was completed as to all indebtedness except for one convertible rate promissory note of $120,000. See Litigation. In March 2022, Ms. Hoffman sold her Series A Preferred stock in the Company and certain shares of Series C Preferred Stock to Livento Group, LLC. Also in March 2022, David Stybr, our CEO and the sole owner of Livento Group, LLC, agreed to contribute Livento Group, LLC to the Company in exchange for a transfer to him of the Series A Preferred Stock which gave Mr. Stybr voting control of the Company. The Series C Preferred Stock purchased by Livento Group, LLC was cancelled. As a result of these transactions our current operations are the operations of Livento Group, LLC Livento Group operations started in 2017 as the internal team spearheaded the development of financial management software based on artificial intelligence for investment entities. This software currently provides several clients with data processing and analytical services in the investment management sector. Management believes that this segment of our operations will provide meaningful revenue, but we can give no assurance that this will happen. The product is best described as an automated system that can analyze large quantities of data, focusing on selected parameters and predicting short-term future behavior within a specific portfolio of selected assets. The software chooses assets with the highest potential based on a set of specifications and properties, predicting short-term future behavior within a particular portfolio.

22025

350000

15000000

0.95

26052760

1917720

as long as there were a minimum of 900,000 shares of Series A Preferred Stock outstanding, the holders of the Series A Preferred Stock had the right to elect a majority of the board of directors

900000

the holders of the Series A Preferred Stock, generally voting as a class with the holders of common stock, had for each share of Series A Preferred Stock three times the number of votes permitted to each share of common stock.

our board of directors approved a 15.04 to one stock split (“Stock Split”) in the form of a stock dividend to holders of our common stock as of that date. To affect that board action, each recipient of the stock dividend would receive 14.04 additional shares of common stock for every share of common stock held.

2000000

1625000

375000

120000

NOTE 2 – PRINCIPLIES OF CONSOLIDATION These consolidated financial statements and related notes are presented by accounting principles generally accepted in the United States and are expressed in US dollars. The basis of accounting differs in certain material aspects from that used for preparing the books of the Subsidiaries, which are prepared by the accounting principles and relevant financial regulations applicable to limited liabilities enterprises established in their domicile. The accompanying consolidated financial statements reflect necessary adjustments not recorded in the books of the Subsidiaries to present them in conformity with U.S. GAAP. The consolidated financial statement comprises the financial statement of Livento Group Inc. (The Company) and the subsidiaries Livento Group LLC, Livento Services Inc., Livento AI & Robotics Solutions Inc., BOXO Productions Inc., Livento Europe a.s., Novel-ti, Vector Power Works sro and BOXO Technology Inc. as of June 30, 2026. Subsidiary - The Group consolidated financial statements include the assets, liabilities, equity, revenue, expenses and cash flows of the Company. A subsidiary is an entity over which the Company has control. The Company controls an entity when the Company has power over the entity, is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. Assessment of control is based on the substance of the relationship between the Company and the entity and includes consideration of both existing voting rights and, if applicable, potential voting rights that are currently exercisable and convertible. The operating results of subsidiaries acquired are included in the consolidated financial statements from MONTH when control is acquired (typically the acquisition date). The operating results of subsidiaries that are divested during the period are included up to the date control ceased (typically the disposition date) and any difference between the fair value of the consideration received and the carrying value of a divested subsidiary is recognized in the consolidated income statements. Accounting policies of subsidiaries have been aligned with those of the Company where necessary. Use of Estimates Conformity with GAAP requires the use of estimates and judgments that affect the reported amounts in the financial statements and accompanying notes. These estimates form the basis for judgments we make about the carrying values of our assets and liabilities that are not readily apparent from other sources. We base our estimates and judgments on historical information and on various other assumptions that we believe are reasonable under the circumstances. GAAP requires us to make estimates and judgments in several areas, including but not limited to, those related to revenue recognition, collectability of accounts receivable, contingent liabilities, fair value of financial instruments, fair value of acquired intangible assets and goodwill, useful lives of intangible assets and property and equipment, excess and obsolete inventory, deferred tax asset valuation and income taxes. These estimates are based on management’s knowledge about current events and expectations about actions we may undertake in the future. Actual results could differ materially from those estimates. Risks and Uncertainties The Company operates in an industry that is subject to rapid change. The Company’s operations are subject to significant risk and uncertainties including financial, operational, technological, regulatory, and other risks, including the potential of business failure. Reclassifications For comparability, certain prior period amounts have been reclassified, where appropriate, to conform to the current year’s financial statement presentation. These reclassifications have no impact on net loss. Inventories The Company doesn’t have inventories as we work only as service provider. Property and Equipment Our property, plant, and equipment on June 30, 2025, consists of our software product Elisee, Novelti programs and BOXO Productions projects including games and movies. Payable and Accrued Expenses Accounts payable and accrued expenses are carried at amortized cost and represent liabilities for goods and services provided to the Company prior to the end of the financial year that are unpaid and arise when the Company becomes obliged to make future payments in respect of the purchase of these goods and services. Revenue Recognition The Company adopted ASC 606 requires using a new five-step model to recognize revenue from customer contracts. The five-step model requires entities to exercise judgment when considering the terms of contracts, which includes (1) identifying the contracts or agreements with a customer, (2) identifying our performance obligations in the contract or agreement, (3) determining the transaction price, (4) allocating the transaction price to the separate performance obligations, and (5) recognizing revenue as each performance obligation is satisfied. The Company only applies the five-step model to contracts when it is probable that the Company will collect the consideration it is entitled to in exchange for the services it transfers to its clients. The Company has concluded that the new guidance did not require any change to its revenue recognition processes. The Company recognizes software service fees over time as performance obligations are satisfied over the life of the service, usually, with an average duration of one year. Payments received in advance from customers are recorded as “Deferred revenues.” Such advance payments received are non-refundable after the thirty days refund period. The cost of revenue consists primarily of the outsourced information technology support service, internal employees, consultants, service charges for cloud computing, and related expenses, which are directly attributable to the revenues. Concentration of Revenues Livento Group has been operating in the US and Europe since 2019, and on June 30, 2022, it was acquired by Nugene International, Inc., which subsequently changed its name to Livento Group, Inc. We had revenue of $287,234 in the second quarter of 2026 and over $500,000 in other income from movie projects. These came from sales of Elisee in amount of $187,234 our management services for Global Dot Logistics for $100,000. Cost of Revenues Cost of revenues include all the costs to produce the Company’s services. For Elisee it includes software, data and professional fees incurred with its development. For movies mainly professional fees of people working on the projects. It consists of Amortization of Intangible Assets in amount of $580,827, Professional fees of key professionals and consulting fee that is related to generation of income from the Elisee in amount of $34,495. Research and Development Internal research and development costs are expensed as incurred. Third-party research and development costs are expensed when the contracted work has been performed. Research and development consist of consulting fees, direct labor and services associated with the development of Elisee functionality and Novelti developments. Allowance for Doubtful Accounts Our Company maintains allowances for doubtful accounts for estimated losses resulting from the inability of our customers to make required payments. Company currently don’t have any doubtful accounts as its managing its receivables on time and as planned with clients. Convertible Financial Instruments The Company bifurcates conversion options from their host instruments and accounts for them as free-standing derivative financial instruments if certain criteria are met. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. An exception to this rule is when the host instrument is deemed to be conventional, as that term is described under applicable GAAP. When the Company has determined that the embedded conversion options should not be bifurcated from their host instruments, discounts are recorded for the intrinsic value of conversion options embedded in the instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the transaction and the effective conversion price embedded in the instrument. Debt Discounts - Debt discounts under these arrangements are amortized to interest expense using the interest method over the earlier of the term of the related debt or their earliest date of redemption. Loss on Issuance - The conversion features of the notes were bifurcated from the host instrument as its conversion terms were not indexed to the Company’s own stock. In addition, the warrants associated with the debt instruments were also treated as a free-standing derivative liability. Common Stock Purchase Warrants and Derivative Financial Instruments - Common stock purchase warrants and other derivative financial instruments are classified as equity if the contracts (1) require physical settlement or net-share settlement or (2) give the Company a choice of net-cash settlement or settlement in its own shares (physical settlement or net-share settlement). Contracts which (1) require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if that event is outside the control of the Company), (2) give the counterparty a choice of net-cash settlement or settlement in shares (physical settlement or net-share settlement), or (3) that contain reset provisions that do not qualify for the scope exception are classified as liabilities. The Company assesses classification of its common stock purchase warrants and other derivatives at each reporting date to determine whether a change in classification between equity and liabilities is required. Beneficial conversion feature – The issuance of the convertible debt generated a beneficial conversion feature (“BCF”), which arises when a debt or equity security is issued with an embedded conversion option that is beneficial to the investor or in the money at inception because the conversion option has an effective strike price that is less than the market price of the underlying stock at the commitment date. The Company recognized the BCF by allocating the intrinsic value of the conversion option, which is the number of shares of common stock available upon conversion multiplied by the difference between the effective conversion price per share and the fair value of common stock per share on the commitment date, resulting in a discount on the convertible debt (recorded as a component of additional paid-in capital). Share Based Payments The Company recognizes compensation expense for all equity-based payments in accordance with ASC 718 - Share-based payments. Under ASC 718’s fair value recognition provisions, the Company recognizes equity-based compensation net of an estimated forfeiture rate and recognizes compensation cost only for those shares expected to vest over the requisite service period of the award. Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense in the accompanying condensed consolidated statements of operations based on the fair values of the related payments. Such expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period). The Company accounts for share-based payments granted to non-employees in accordance with ASC 505 - Equity Based Payments to Non-Employees. The Company determines the fair value of the stock-based payment as either the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. If the fair value of the equity instruments issued is used, it is measured using the stock price and other measurement assumptions as of the earlier of either (1) the date at which a commitment for performance by the counterparty to earn the equity instruments is reached, or (2) the date at which the counterparty’s performance is complete. Net Loss per Share of Common Stock The Company computes net loss per share in accordance with ASC 260 - Earnings Per Share. ASC 260 requires presentation of both basic and diluted net loss per share on the face of the statements of operations. Basic net loss per share is calculated by dividing the loss attributable to common shareholders of the Company by the weighted average number of common shares outstanding during the period. Diluted net loss per share is determined by adjusting the loss attributable to common shareholders and the weighted average number of common shares outstanding for the effects of all potential dilutive common shares, such as stock issuable pursuant to the exercise of stock warrants or the conversion of preferred stock into common stock. Common stock equivalents totaling 133,702,856 as of June 30, 2026 were not included in the computation of diluted earnings per share on the condensed consolidated statements of operations because the Company reported a net loss during the three months ended June 30, 2026, and December 31, 2025 and therefore the effect would be anti-dilutive. Recent Accounting Standards Updates Topic 606, Revenue from Contracts with Customers, of the Financial Accounting Standards Board’s (FASB) Accounting Standards Codification (ASC). The guidance in ASC 606 was originally issued by the FASB in May 2014 in Accounting Standards Update (ASU) 2014-09, Revenue from Contracts with Customers (Topic 606). Since then, the FASB has issued several ASUs that have revised or clarified the guidance in ASC 606. The Company is in the process of evaluating the impact of this accounting standard update. On June 20, 2018, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2018-07, Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting. ASU 2018-07 is intended to reduce cost and complexity and to improve financial reporting for share-based payments to nonemployees (for example, service providers, external legal counsel, suppliers, etc.). Under the new standard, companies will no longer be required to value non-employee awards differently from employee awards. Meaning that companies will value all equity classified awards at their grant-date under ASC718 and forgo revaluing the award after this date. The guidance is effective for interim and annual periods beginning after December 15, 2018. In January 2017, the Financial Accounting Standards Board (“FASB”) issued an Accounting Standards Update (“ASU”) 2017-01, Business Combinations (Topic 805) Clarifying the Definition of a Business. The amendments in this update clarify the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions or disposals of assets or businesses. The definition of a business affects many areas of accounting including acquisitions, disposals, goodwill, and consolidation. The guidance is effective for interim and annual periods beginning after December 15, 2017 and should be applied prospectively on or after the effective date. The Company is in the process of evaluating the impact of this accounting standard update. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). ASU 2016-02 requires lessees to recognize lease assets and lease liabilities on the balance sheet and requires expanded disclosures about leasing arrangements. ASU 2016-02 is effective for fiscal years beginning after December 31, 2018 and interim periods in fiscal years beginning after December 31, 2018, with early adoption permitted. The Company is in the process of evaluating the impact of this accounting standard update. The Company has implemented all new 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. Other accounting standards that have been issued or proposed by FASB that do not require adoption until a future date are not expected to have a material impact on the consolidated financial statements upon adoption. The Company does not discuss recent pronouncements that are not anticipated to have an impact on or are unrelated to its financial condition, results of operations, cash flows or disclosures.

Use of Estimates Conformity with GAAP requires the use of estimates and judgments that affect the reported amounts in the financial statements and accompanying notes. These estimates form the basis for judgments we make about the carrying values of our assets and liabilities that are not readily apparent from other sources. We base our estimates and judgments on historical information and on various other assumptions that we believe are reasonable under the circumstances. GAAP requires us to make estimates and judgments in several areas, including but not limited to, those related to revenue recognition, collectability of accounts receivable, contingent liabilities, fair value of financial instruments, fair value of acquired intangible assets and goodwill, useful lives of intangible assets and property and equipment, excess and obsolete inventory, deferred tax asset valuation and income taxes. These estimates are based on management’s knowledge about current events and expectations about actions we may undertake in the future. Actual results could differ materially from those estimates.

Risks and Uncertainties The Company operates in an industry that is subject to rapid change. The Company’s operations are subject to significant risk and uncertainties including financial, operational, technological, regulatory, and other risks, including the potential of business failure.

Reclassifications For comparability, certain prior period amounts have been reclassified, where appropriate, to conform to the current year’s financial statement presentation. These reclassifications have no impact on net loss.

Inventories The Company doesn’t have inventories as we work only as service provider.

Property and Equipment Our property, plant, and equipment on June 30, 2025, consists of our software product Elisee, Novelti programs and BOXO Productions projects including games and movies.

Payable and Accrued Expenses Accounts payable and accrued expenses are carried at amortized cost and represent liabilities for goods and services provided to the Company prior to the end of the financial year that are unpaid and arise when the Company becomes obliged to make future payments in respect of the purchase of these goods and services.

Revenue Recognition The Company adopted ASC 606 requires using a new five-step model to recognize revenue from customer contracts. The five-step model requires entities to exercise judgment when considering the terms of contracts, which includes (1) identifying the contracts or agreements with a customer, (2) identifying our performance obligations in the contract or agreement, (3) determining the transaction price, (4) allocating the transaction price to the separate performance obligations, and (5) recognizing revenue as each performance obligation is satisfied. The Company only applies the five-step model to contracts when it is probable that the Company will collect the consideration it is entitled to in exchange for the services it transfers to its clients. The Company has concluded that the new guidance did not require any change to its revenue recognition processes. The Company recognizes software service fees over time as performance obligations are satisfied over the life of the service, usually, with an average duration of one year. Payments received in advance from customers are recorded as “Deferred revenues.” Such advance payments received are non-refundable after the thirty days refund period. The cost of revenue consists primarily of the outsourced information technology support service, internal employees, consultants, service charges for cloud computing, and related expenses, which are directly attributable to the revenues.

Concentration of Revenues Livento Group has been operating in the US and Europe since 2019, and on June 30, 2022, it was acquired by Nugene International, Inc., which subsequently changed its name to Livento Group, Inc. We had revenue of $287,234 in the second quarter of 2026 and over $500,000 in other income from movie projects. These came from sales of Elisee in amount of $187,234 our management services for Global Dot Logistics for $100,000.

287234

500000

187234

100000

Cost of Revenues Cost of revenues include all the costs to produce the Company’s services. For Elisee it includes software, data and professional fees incurred with its development. For movies mainly professional fees of people working on the projects. It consists of Amortization of Intangible Assets in amount of $580,827, Professional fees of key professionals and consulting fee that is related to generation of income from the Elisee in amount of $34,495.

580827

34495

Research and Development Internal research and development costs are expensed as incurred. Third-party research and development costs are expensed when the contracted work has been performed. Research and development consist of consulting fees, direct labor and services associated with the development of Elisee functionality and Novelti developments.

Allowance for Doubtful Accounts Our Company maintains allowances for doubtful accounts for estimated losses resulting from the inability of our customers to make required payments. Company currently don’t have any doubtful accounts as its managing its receivables on time and as planned with clients.

Convertible Financial Instruments The Company bifurcates conversion options from their host instruments and accounts for them as free-standing derivative financial instruments if certain criteria are met. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. An exception to this rule is when the host instrument is deemed to be conventional, as that term is described under applicable GAAP. When the Company has determined that the embedded conversion options should not be bifurcated from their host instruments, discounts are recorded for the intrinsic value of conversion options embedded in the instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the transaction and the effective conversion price embedded in the instrument. Debt Discounts - Debt discounts under these arrangements are amortized to interest expense using the interest method over the earlier of the term of the related debt or their earliest date of redemption. Loss on Issuance - The conversion features of the notes were bifurcated from the host instrument as its conversion terms were not indexed to the Company’s own stock. In addition, the warrants associated with the debt instruments were also treated as a free-standing derivative liability. Common Stock Purchase Warrants and Derivative Financial Instruments - Common stock purchase warrants and other derivative financial instruments are classified as equity if the contracts (1) require physical settlement or net-share settlement or (2) give the Company a choice of net-cash settlement or settlement in its own shares (physical settlement or net-share settlement). Contracts which (1) require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if that event is outside the control of the Company), (2) give the counterparty a choice of net-cash settlement or settlement in shares (physical settlement or net-share settlement), or (3) that contain reset provisions that do not qualify for the scope exception are classified as liabilities. The Company assesses classification of its common stock purchase warrants and other derivatives at each reporting date to determine whether a change in classification between equity and liabilities is required. Beneficial conversion feature – The issuance of the convertible debt generated a beneficial conversion feature (“BCF”), which arises when a debt or equity security is issued with an embedded conversion option that is beneficial to the investor or in the money at inception because the conversion option has an effective strike price that is less than the market price of the underlying stock at the commitment date. The Company recognized the BCF by allocating the intrinsic value of the conversion option, which is the number of shares of common stock available upon conversion multiplied by the difference between the effective conversion price per share and the fair value of common stock per share on the commitment date, resulting in a discount on the convertible debt (recorded as a component of additional paid-in capital).

Share Based Payments The Company recognizes compensation expense for all equity-based payments in accordance with ASC 718 - Share-based payments. Under ASC 718’s fair value recognition provisions, the Company recognizes equity-based compensation net of an estimated forfeiture rate and recognizes compensation cost only for those shares expected to vest over the requisite service period of the award. Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense in the accompanying condensed consolidated statements of operations based on the fair values of the related payments. Such expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period). The Company accounts for share-based payments granted to non-employees in accordance with ASC 505 - Equity Based Payments to Non-Employees. The Company determines the fair value of the stock-based payment as either the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. If the fair value of the equity instruments issued is used, it is measured using the stock price and other measurement assumptions as of the earlier of either (1) the date at which a commitment for performance by the counterparty to earn the equity instruments is reached, or (2) the date at which the counterparty’s performance is complete.

Net Loss per Share of Common Stock The Company computes net loss per share in accordance with ASC 260 - Earnings Per Share. ASC 260 requires presentation of both basic and diluted net loss per share on the face of the statements of operations. Basic net loss per share is calculated by dividing the loss attributable to common shareholders of the Company by the weighted average number of common shares outstanding during the period. Diluted net loss per share is determined by adjusting the loss attributable to common shareholders and the weighted average number of common shares outstanding for the effects of all potential dilutive common shares, such as stock issuable pursuant to the exercise of stock warrants or the conversion of preferred stock into common stock. Common stock equivalents totaling 133,702,856 as of June 30, 2026 were not included in the computation of diluted earnings per share on the condensed consolidated statements of operations because the Company reported a net loss during the three months ended June 30, 2026, and December 31, 2025 and therefore the effect would be anti-dilutive.

133702856

Recent Accounting Standards Updates Topic 606, Revenue from Contracts with Customers, of the Financial Accounting Standards Board’s (FASB) Accounting Standards Codification (ASC). The guidance in ASC 606 was originally issued by the FASB in May 2014 in Accounting Standards Update (ASU) 2014-09, Revenue from Contracts with Customers (Topic 606). Since then, the FASB has issued several ASUs that have revised or clarified the guidance in ASC 606. The Company is in the process of evaluating the impact of this accounting standard update. On June 20, 2018, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2018-07, Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting. ASU 2018-07 is intended to reduce cost and complexity and to improve financial reporting for share-based payments to nonemployees (for example, service providers, external legal counsel, suppliers, etc.). Under the new standard, companies will no longer be required to value non-employee awards differently from employee awards. Meaning that companies will value all equity classified awards at their grant-date under ASC718 and forgo revaluing the award after this date. The guidance is effective for interim and annual periods beginning after December 15, 2018. In January 2017, the Financial Accounting Standards Board (“FASB”) issued an Accounting Standards Update (“ASU”) 2017-01, Business Combinations (Topic 805) Clarifying the Definition of a Business. The amendments in this update clarify the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions or disposals of assets or businesses. The definition of a business affects many areas of accounting including acquisitions, disposals, goodwill, and consolidation. The guidance is effective for interim and annual periods beginning after December 15, 2017 and should be applied prospectively on or after the effective date. The Company is in the process of evaluating the impact of this accounting standard update. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). ASU 2016-02 requires lessees to recognize lease assets and lease liabilities on the balance sheet and requires expanded disclosures about leasing arrangements. ASU 2016-02 is effective for fiscal years beginning after December 31, 2018 and interim periods in fiscal years beginning after December 31, 2018, with early adoption permitted. The Company is in the process of evaluating the impact of this accounting standard update. The Company has implemented all new 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. Other accounting standards that have been issued or proposed by FASB that do not require adoption until a future date are not expected to have a material impact on the consolidated financial statements upon adoption. The Company does not discuss recent pronouncements that are not anticipated to have an impact on or are unrelated to its financial condition, results of operations, cash flows or disclosures.

NOTE 3 – FIXED ASSETS A&I machine learning program <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: 49%; text-align: justify">Acquisition of the assets e.g. name of the intangible asset</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: justify">A&I machine learning program</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"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </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">what the intangible assets is to be used for</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Contains algorithms and code to analyze large portions of data within closed portfolio of items to set their best performing distribution within the portfolio.</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"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </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">Duration for the construction / completion of the intangible assets</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Development started in 2018 and continues to present time. Company has several consultants and pays data and servers to upgrade and finalize the system.</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"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </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">Expectation of revenue generation from the acquisition of the asset</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The asset currently generates app USD <span id="xdx_90F_eus-gaap--ProceedsFromSaleOfIntangibleAssets_pn5n6_c20260101__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--AAndIMachineLearningProgramEliseeMember_zhCbAzADnD6e" title="Expectation of revenue from acquisition of asset">1.5 million per year and we expect from 2025 to produce USD <span id="xdx_906_eus-gaap--ProceedsFromSaleOfIntangibleAssets_pn5n6_c20250101__20250630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--AAndIMachineLearningProgramEliseeMember__custom--PeriodAxis__custom--TwoThousandTwentySixMember_z4OD2ClDPyog" title="Expectation of revenue from acquisition of asset">2.5 million as we can offer upgraded version to more clients.</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"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </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">Expected useful life of the assets upon completion</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Based on the recommendation from the system developers and technological changes the company policy is to amortize AI Learning Program for <span id="xdx_90B_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__custom--AAndIMachineLearningProgramMember_zh581e3Bevxl" title="Expected useful life of asset">3 years. The company will conduct an annual impairment test to reassess that our assumptions on the estimated useful life.</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"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </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">Amount expended on research about the internally developed asset and the statement that the research cost has been expensed, because only the development cost will be acceptable.</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Research expenses are currently USD <span id="xdx_900_eus-gaap--ResearchAndDevelopmentExpense_c20260101__20260630__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__custom--AAndIMachineLearningProgramMember_zo9XC2pD2e93" title="Research expense">5,792,230 including initial acquisition of the asset and continues investments into data, consultants, and servers. These expenses don’t include general costs, marketing and other indirect costs occurred during the time. </td></tr> </table> Movie projects <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: 49%; text-align: justify">Acquisition of the assets e.g. name of the intangible asset</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: justify">Movie Projects and Entertainment projects</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"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </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">what the intangible assets is to be used for</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">We invest into movie and game development projects and this asset class contains intellectual rights to books, movies, scripts. We further develop the asset via developing complete movie script that is further offered to large distribution studios in entertainment industry that will sell the project so BOXO can produce the asset to full movie. Assets as well can be separately sold if there is buyer with interest.</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"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </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">Duration for the construction / completion of the intangible assets</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Each movie or game asset needs 15-18 months to reach completion.</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"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </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">Expectation of revenue generation from the acquisition of the asset</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Asset once pre-sold to distributor receives <span id="xdx_901_ecustom--PercentageOfMarginRevenue_pid_dp_uPure_c20260101__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--MovieProjectsAndEntertainmentProjectsMember_zLJT1CZHzzac" title="Margin revenue, rate">40% margin revenue and once in cinemas and /or online streamers, BOXO receives revenue share in share of <span id="xdx_902_ecustom--PercentageOfRevenueShare_pid_dp_uPure_c20260101__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--MovieProjectsAndEntertainmentProjectsMember__srt--RangeAxis__srt--MinimumMember_zBWFGwZ5Opba" title="Revenue share, rate">15-<span id="xdx_90E_ecustom--PercentageOfRevenueShare_pid_dp_uPure_c20260101__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--MovieProjectsAndEntertainmentProjectsMember__srt--RangeAxis__srt--MaximumMember_zqyMpYkmhE1j" title="Revenue share, rate">25%.</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"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </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">Expected useful life of the assets upon completion</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Movie asset package has expected value for <span id="xdx_90B_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--MovieProjectsAndEntertainmentProjectsMember_zumHYhmdxAse" title="Expected useful life of asset">15 years.</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"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </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">Amount expended on research about the internally developed asset and the statement that the research cost has been expensed, because only the development cost will be acceptable.</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> </table>

1500000

2500000

P3Y

5792230

0.40 0.15 0.25

P15Y

NOTE 4 - PROMISSORY NOTES PAYABLE AND ADVANCES On September 11, 2025 the company entered financing agreement with AES CAPITAL MANAGEMENT, LLC in amount of $<span id="xdx_905_eus-gaap--DebtInstrumentFaceAmount_iI_c20250911__us-gaap--TypeOfArrangementAxis__custom--FinancingAgreementMember__dei--LegalEntityAxis__custom--AESCapitalManagementLLCMember_z7kHAxQlWCWf" title="Promissory notes payable">30,000, with interest at the rate of eight percent (<span id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20250911__us-gaap--TypeOfArrangementAxis__custom--FinancingAgreementMember__dei--LegalEntityAxis__custom--AESCapitalManagementLLCMember_zrYiUEfqws67" title="Interest rate">8%) per annum with maturity date on <span id="xdx_900_eus-gaap--DebtInstrumentMaturityDate_pid_c20250911__20250911__us-gaap--TypeOfArrangementAxis__custom--FinancingAgreementMember__dei--LegalEntityAxis__custom--AESCapitalManagementLLCMember_zTZwTuhb0hOb" title="Maturity date">September 11, 2026. All or any remaining unpaid amounts under the note are converted into common shares with par value $<span id="xdx_904_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20250911__us-gaap--TypeOfArrangementAxis__custom--FinancingAgreementMember__dei--LegalEntityAxis__custom--AESCapitalManagementLLCMember_zotmFywEbgp7" title="Common stock par value">0.0001 with price calculated as 65% of the average of the lowest trading price of three (3) discrete days. On January 13, 2025 the company entered financing agreement with CFI CAPITAL LLC in amount of $<span id="xdx_90C_eus-gaap--DebtInstrumentFaceAmount_iI_c20250113__us-gaap--TypeOfArrangementAxis__custom--FinancingAgreementMember__dei--LegalEntityAxis__custom--CFICapitalLLCMember_z7LFtk3nHun8" title="Promissory notes payable">140,000, with interest at the rate of six percent (<span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20250113__us-gaap--TypeOfArrangementAxis__custom--FinancingAgreementMember__dei--LegalEntityAxis__custom--CFICapitalLLCMember_zo8KDMqzvWFk" title="Interest rate">6%) per annum with maturity date on <span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_pid_c20250113__20250113__us-gaap--TypeOfArrangementAxis__custom--FinancingAgreementMember__dei--LegalEntityAxis__custom--CFICapitalLLCMember_ziz8McuhWlYj" title="Maturity date">January 12, 2027. All or any remaining unpaid amounts under the note are converted into common shares with par value $<span id="xdx_90A_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20250113__us-gaap--TypeOfArrangementAxis__custom--FinancingAgreementMember__dei--LegalEntityAxis__custom--CFICapitalLLCMember_zaH7u0d1ern8" title="Common stock par value">0.0001 with price calculated as 65% of the average of the lowest trading price of three (3) discrete days. On May 13, 2026 the company entered financing agreement with MONROE STREET CAPITAL PARTNERS, LP in amount of $<span id="xdx_900_eus-gaap--DebtInstrumentFaceAmount_iI_c20260513__us-gaap--TypeOfArrangementAxis__custom--FinancingAgreementMember__dei--LegalEntityAxis__custom--MonroeStreetCapitalPartnersLPMember_zxwBzfWNJix4" title="Promissory notes payable">55,000, with interest at the rate of ten percent (<span id="xdx_905_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20260513__us-gaap--TypeOfArrangementAxis__custom--FinancingAgreementMember__dei--LegalEntityAxis__custom--MonroeStreetCapitalPartnersLPMember_zM2I45UkMO3d" title="Interest rate">10%) per annum with maturity date on <span id="xdx_903_eus-gaap--DebtInstrumentMaturityDate_pid_c20260513__20260513__us-gaap--TypeOfArrangementAxis__custom--FinancingAgreementMember__dei--LegalEntityAxis__custom--MonroeStreetCapitalPartnersLPMember_zfNjaXuKcM9b" title="Maturity date">May 13, 2027. All or any remaining unpaid amounts under the note are converted into common shares with par value $<span id="xdx_901_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20260513__us-gaap--TypeOfArrangementAxis__custom--FinancingAgreementMember__dei--LegalEntityAxis__custom--MonroeStreetCapitalPartnersLPMember_zFtZXafuE8h8" title="Common stock par value">0.0001 with price calculated as 65% of the average of the lowest trading price of three (3) discrete days. On May 13, 2026 the company entered financing agreement with LAMBDA VENTURES, LLC in amount of $<span id="xdx_903_eus-gaap--DebtInstrumentFaceAmount_iI_c20260513__us-gaap--TypeOfArrangementAxis__custom--FinancingAgreementMember__dei--LegalEntityAxis__custom--LambdaVenturesLLCMember_zCN1JZsQhfU8" title="Promissory notes payable">55,000, with interest at the rate of ten percent (<span id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20260513__us-gaap--TypeOfArrangementAxis__custom--FinancingAgreementMember__dei--LegalEntityAxis__custom--LambdaVenturesLLCMember_zhrYqsfwi6Ll" title="Interest rate">10%) per annum with maturity date on <span id="xdx_900_eus-gaap--DebtInstrumentMaturityDate_pid_c20260513__20260513__us-gaap--TypeOfArrangementAxis__custom--FinancingAgreementMember__dei--LegalEntityAxis__custom--LambdaVenturesLLCMember_zUImSzzwYvu" title="Maturity date">May 13, 2027. All or any remaining unpaid amounts under the note are converted into common shares with par value $<span id="xdx_902_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20260513__us-gaap--TypeOfArrangementAxis__custom--FinancingAgreementMember__dei--LegalEntityAxis__custom--LambdaVenturesLLCMember_zVKKDVI9llBl" title="Common stock par value">0.0001 with price calculated as 65% of the average of the lowest trading price of three (3) discrete days. On March 25, 2026 the company entered financing agreement with Silvercrest Hybrid Capital LLC in amount of $ <span id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_iI_pp2d_c20260325__us-gaap--TypeOfArrangementAxis__custom--FinancingAgreementMember__dei--LegalEntityAxis__custom--SilvercrestHybridCapitalLLCMember_z8AmlOPw0lm5" title="Promissory notes payable">116,666.66, with interest at the rate of ten percent (<span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20260325__us-gaap--TypeOfArrangementAxis__custom--FinancingAgreementMember__dei--LegalEntityAxis__custom--SilvercrestHybridCapitalLLCMember_zLRVfjXfM7Ff" title="Interest rate">10%) per annum with maturity date on <span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_pid_c20260325__20260325__us-gaap--TypeOfArrangementAxis__custom--FinancingAgreementMember__dei--LegalEntityAxis__custom--SilvercrestHybridCapitalLLCMember_zipdFqEUWCz5" title="Maturity date">MARCH 25, 2027. All or any remaining unpaid amounts under the note are converted into common shares with par value $<span id="xdx_907_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20260325__us-gaap--TypeOfArrangementAxis__custom--FinancingAgreementMember__dei--LegalEntityAxis__custom--SilvercrestHybridCapitalLLCMember_zscSYt7J7IFc" title="Common stock par value">0.0001 with price calculated as 65% of the average of the lowest trading price of three (3) discrete days. On November 21, 2025 the company entered financing agreement with Vanquish Funding Group Inc in amount of $<span id="xdx_904_eus-gaap--DebtInstrumentFaceAmount_iI_c20251121__us-gaap--TypeOfArrangementAxis__custom--FinancingAgreementMember__dei--LegalEntityAxis__custom--VanquishFundingGroupIncMember_z3ggyrt91Zdc" title="Promissory notes payable">60,900, with interest at the rate of ten percent (<span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20251121__us-gaap--TypeOfArrangementAxis__custom--FinancingAgreementMember__dei--LegalEntityAxis__custom--VanquishFundingGroupIncMember_z5lDaOt6A9p3" title="Interest rate">10%) per annum with maturity date on <span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_pid_c20251121__20251121__us-gaap--TypeOfArrangementAxis__custom--FinancingAgreementMember__dei--LegalEntityAxis__custom--VanquishFundingGroupIncMember_zKTAlbjZsBYi" title="Maturity date">September 15, 2026. All or any remaining unpaid amounts under the note are converted into common shares with par value $<span id="xdx_909_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20251121__us-gaap--TypeOfArrangementAxis__custom--FinancingAgreementMember__dei--LegalEntityAxis__custom--VanquishFundingGroupIncMember_zcxT4gQJEIJb" title="Common stock par value">0.0001 with price calculated as 65% of the average of the lowest trading price of three (3) discrete days.

30000

0.08

2026-09-11

0.0001

140000

0.06

2027-01-12

0.0001

55000

0.10

2027-05-13

0.0001

55000

0.10

2027-05-13

0.0001

116666.66

0.10

2027-03-25

0.0001

60900

0.10

2026-09-15

0.0001

NOTE 5 - STOCKHOLDER’S EQUITY Common Shares As of June 30, 2026, the company issued a total 133,702,856 common shares with $0.0001 par value. Preferred Shares As of June 30, 2026, the company issued 5 classes of preference shares. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Preferred shares A, $0.0001 par value, 100 shares Authorized, and 100 shares issued – Holder shall have the <span id="xdx_90A_eus-gaap--PreferredStockVotingRights_c20260101__20260630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--TitleOfIndividualAxis__custom--MrDavidStybrMember_zpev2sDIuMel" title="Preferred stock, voting rights">right to vote on all shareholder matters equal to fifty-one percent (51%) of the total vote. Current holder is Mr. David Stybr.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Preferred shares C, $0.0001 par value, 10,000,000 shares Authorized, and 2,917,340 shares issued,</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Preferred shares D, $0.01 par value, 4,000,000 shares Authorized, and 3,884,340 shares issued,</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Preferred shares E, $0.0001 par value, 40,000 shares Authorized, and 25,000 shares issued,</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Preferred shares F, $0.0001 par value, 75,000 shares Authorized, and 15,000 shares issued.</td></tr> </table> Common Stock Options None Common Stock Warrants None, all previous were converted.

133702856

0.0001

100

right to vote on all shareholder matters equal to fifty-one percent (51%) of the total vote.

0.0001

10000000

2917340

0.01

4000000

3884340

0.0001

40000

25000

0.0001

75000

15000

NOTE 6 - COMMITMENTS AND CONTINGENCIES Commitments We occupy our sole corporate facilities at 17 State Street and Jungmannovo square 770/8, Prague, Czech Republic, for approximately $4,500 per month (including common area maintenance). The lease includes annual increases in the monthly lease payments of approximately 3% each year. At June 30, 2026, aggregate future minimum payments under the lease, including common area maintenance costs, are as follows: SCHEDULE OF FUTURE MINIMUM PAYMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_491_20260630_zRuNAhKJc4va" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_maLOLLPzh3x_zl9tELiIHPPa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">59,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPzh3x_zC8WOFbJ9eie" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">2025</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left">$</td><td style="padding-bottom: 1pt; text-align: right">61,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--LesseeOperatingLeaseLiabilityPaymentsDueAfterTwelveMonths_iI_maLOLLPzh3x_zk47lhWD8tvh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">35,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_mtLOLLPzh3x_zfgLQXu9U3n6" style="vertical-align: bottom; background-color: White"> <td style="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">155,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Legal Proceedings Company currently doesn’t have any active legal proceedings.

4500

0.03

At June 30, 2026, aggregate future minimum payments under the lease, including common area maintenance costs, are as follows: SCHEDULE OF FUTURE MINIMUM PAYMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_491_20260630_zRuNAhKJc4va" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_maLOLLPzh3x_zl9tELiIHPPa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">59,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPzh3x_zC8WOFbJ9eie" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">2025</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left">$</td><td style="padding-bottom: 1pt; text-align: right">61,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--LesseeOperatingLeaseLiabilityPaymentsDueAfterTwelveMonths_iI_maLOLLPzh3x_zk47lhWD8tvh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">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">35,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_mtLOLLPzh3x_zfgLQXu9U3n6" style="vertical-align: bottom; background-color: White"> <td style="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">155,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

59000

61000

35000

155000

NOTE 7 - SUBSEQUENT EVENTS Livento Group finalized form10 procedure with SEC and got approval on 1th of November 2023.