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NOTE 1: ORGANIZATION AND BASIS OF PRESENTATION CFN Enterprises Inc. (“CFN,” the “Company,” “we,” or “us”) is a Delaware corporation. The Company operates a wine and beverage platform, together with its historical sponsored content and marketing business. The Company’s common stock is quoted on the OTCQB Venture Market under the symbol “CNFN.” On May 15, 2019, the Company entered into an asset purchase agreement with Emerging Growth, LLC pursuant to which the Company acquired certain assets related to its sponsored content and marketing business (the “CFN Business”) for a purchase price consisting of $420,000 in cash, 3,000,000 shares of the Company’s common stock, and 3,000 shares of Series B preferred stock with a total stated value of $3,000,000 which bears interest at 6% per annum (subsequently amended to 12% effective August 1, 2025). On July 1, 2023, the Company and its wholly owned subsidiary, Ranco LLC (“Ranco”), entered into an asset purchase agreement with RAN CoPacking Solutions LLC, acquiring assets for co-packing and white label manufacturing services. See Note 12 – Discontinued Operations for additional information regarding the subsequent discontinuation of Ranco’s operations. On July 1, 2025, the Company completed the acquisition of J Street Capital Partners, LLC, a Florida limited liability company (“J Street”). See Note 3 – Asset Acquisitions. On November 3, 2025, the Company, through J Street, completed the acquisition of Prestige Worldwide Wine Company, LLC, a California limited liability company (“Prestige”). See Note 3 – Asset Acquisitions. In October 2025, J Street participated in the formation of a joint venture, Interstice Cellars LLC. See Note 9 – Non-Controlling Interests. Going Concern The accompanying unaudited condensed consolidated financial statements have been prepared on a going concern basis which implies the Company will continue to meet its obligations for the next 12 months as of the date these financial statements are issued. The Company had a working capital deficit of $24,788,849 and an accumulated deficit of $88,530,825 as of June 30, 2026. The Company also had a net loss of $2,597,180 for the six months ended June 30, 2026 and used cash in operating activities from continuing operations of $333,247 during that period. Management’s plan to continue as a going concern includes raising capital in the form of debt or equity, growing the J Street and Prestige wine and beverage businesses, managing and reducing operating and overhead costs, and continuing to pursue strategic transactions and opportunities. These matters, among others, raise substantial doubt about the ability of the Company to continue as a going concern. These condensed consolidated financial statements do not include any adjustments to the amounts and classification of assets and liabilities that may be necessary should the Company be unable to continue as a going concern. The Company is also pursuing discounted settlement of discontinued obligations. Basis of Presentation and Consolidation The accompanying condensed consolidated financial statements include the results of operations of the Company and its subsidiaries: CNP Operating, LLC, a Delaware limited liability company; Ranco LLC, a Delaware limited liability company (classified as a discontinued operation – see Note 12); J Street Capital Partners, LLC, a Florida limited liability company; Prestige Worldwide Wine Company, LLC, a California limited liability company (from November 3, 2025); and Interstice Cellars LLC, a Delaware limited liability company (from October 2025). All intercompany accounts and transactions between the Company and its subsidiaries have been eliminated in consolidation. The non-controlling interests in Interstice Cellars LLC are reported as a separate component of stockholders’ deficit. These unaudited condensed financial statements reflect all adjustments including normal recurring adjustments, which, in the opinion of management, are necessary to present fairly the financial position, results of operations, and cash flows for the periods presented in accordance with accounting principles generally accepted in the United States of America, or GAAP. These unaudited condensed consolidated financial statements and notes included herein should be read in conjunction with the Company’s consolidated financial statements and notes thereto for the years ended December 31, 2025 and 2024, which are included in the Company’s December 31, 2025 Annual Report on Form 10-K filed with the United States Securities and Exchange Commission on April 15, 2026. The Company assumes that the users of the interim financial information herein have read, or have access to, the audited consolidated financial statements for the preceding period, and that the adequacy of additional disclosure needed for a fair presentation of these may be determined in that context. The results of operations for the period ended June 30, 2026 are not necessarily indicative of results for the entire year ending December 31, 2026. Reverse Stock Split On July 11, 2025, the Company effected a 1-for-10 reverse stock split of its common stock. No fractional shares were issued, and any fractional shares were rounded up to the nearest whole share. The reverse stock split did not affect the number of authorized shares or the par value of the common stock. All share and per-share amounts in these unaudited condensed consolidated financial statements have been retroactively adjusted to reflect the reverse stock split for all periods presented.

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Going Concern The accompanying unaudited condensed consolidated financial statements have been prepared on a going concern basis which implies the Company will continue to meet its obligations for the next 12 months as of the date these financial statements are issued. The Company had a working capital deficit of $24,788,849 and an accumulated deficit of $88,530,825 as of June 30, 2026. The Company also had a net loss of $2,597,180 for the six months ended June 30, 2026 and used cash in operating activities from continuing operations of $333,247 during that period. Management’s plan to continue as a going concern includes raising capital in the form of debt or equity, growing the J Street and Prestige wine and beverage businesses, managing and reducing operating and overhead costs, and continuing to pursue strategic transactions and opportunities. These matters, among others, raise substantial doubt about the ability of the Company to continue as a going concern. These condensed consolidated financial statements do not include any adjustments to the amounts and classification of assets and liabilities that may be necessary should the Company be unable to continue as a going concern. The Company is also pursuing discounted settlement of discontinued obligations. 24788849

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NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Use of Estimates The preparation of consolidated financial statements in conformity with 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 reporting amounts of revenues and expenses during the reported period. Actual results will differ from those estimates. Included in these estimates are assumptions about collection of accounts receivable, useful life of fixed assets and intangible assets, borrowing rate considered for operating lease right-of-use asset and related operating lease liability, assumptions used in Black-Scholes valuation methods, and the valuation allowance recorded against deferred tax assets. Segment Reporting Following the classification of Ranco LLC as a discontinued operation in the fourth quarter of 2025, the Company operates under one continuing operating segment. Prior period segment information has been retrospectively adjusted to exclude the discontinued Ranco operations. See Note 12 – Discontinued Operations and Note 14 – Segment Reporting. Cash and Cash Equivalents The Company considers all highly liquid temporary cash investments with an original maturity of three months or less when purchased to be cash equivalents. The Company has no restricted cash as of June 30, 2026 and December 31, 2025. Accounts Receivable The Company’s accounts receivable for the CFN Business are due from customers relating to contracts to provide investor relation services. For the wine and beverage operations conducted through J Street and Prestige, accounts receivable are due from customers for products sold and services provided. Collateral is currently not required. The Company maintains allowances for doubtful accounts for estimated losses resulting from the inability of the Company’s customers to make payments. The Company periodically reviews these estimated allowances, including an analysis of the customers’ payment history and creditworthiness, the age of the trade receivable balances and current economic conditions that may affect a customer’s ability to make payments as well as historical collection trends for its customers as a whole. Based on this review, the Company specifically reserves for those accounts deemed uncollectible or likely to become uncollectible. When receivables are determined to be uncollectible, principal amounts of such receivables outstanding are deducted from the allowance. Inventory The Company’s inventory from continuing operations consists of wine and related products acquired pursuant to the Prestige acquisition, and the Interstice Cellars joint venture. Inventory includes finished goods (bottled wine and case goods) and work-in-progress (bulk wine in various stages of production being procured from third-party vendors by Prestige). The inventory is valued at the lower of cost (specific identification) or estimated net realizable value. As of June 30, 2026, inventory from continuing operations was $153,822, which pertained to work-in-progress wine inventory that Prestige is procuring from vendors. During the six months ended June 30, 2026, the Company recorded a write-off of $413,250 to fully impair the remaining J Street inventory, as the Company determined that the carrying value was no longer recoverable. The write-off was charged to selling, general and administrative expenses and is reflected as a non-cash adjustment within operating activities in the condensed consolidated statements of cash flows. As of June 30, 2026, all inventory from continuing operations pertained to wine inventory held by Prestige and Interstice. Property and Equipment Property and equipment are recorded at cost and are depreciated on a straight-line basis over their estimated useful lives of five years. Maintenance and repairs are charged to expense as incurred. Significant renewals and betterments are capitalized. Intangible Assets Intangible assets consist of trademarks, licenses and intellectual property acquired in the J Street and Prestige acquisitions and are amortized on a straight-line basis over their estimated useful lives of five years. Intangible assets, net of accumulated amortization, were $297,843 and $331,325 at June 30, 2026 and December 31, 2025, respectively. Concentrations of Credit Risk The Company is subject to concentrations of credit risk primarily from cash and accounts receivable. The Company’s cash accounts are held at financial institutions and are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. From time to time, the Company’s bank balances may exceed the FDIC insurance limit. To reduce its risk associated with the failure of such financial institutions, the Company periodically evaluates the credit quality of the financial institutions in which it holds deposits. Revenue Recognition The Company recognizes revenue in accordance with ASC 606. The Company accounts for revenues when both parties to the contract have approved the contract, the rights and obligations of the parties are identified, payment terms are identified, and collectability of consideration is probable. CFN Business Revenue is generated from the sale of promotional service packages to customers, recognized over time as work is performed. Wine and Beverage Business (J Street / Prestige) J Street generates revenue through the sale of wine and other alcoholic beverages. Revenue is recognized at the point in time when products are shipped to customers. Prestige generates revenue through winemaking consulting services, recognized as services are performed. During the three and six months ended June 30, 2026, the Company recognized $38,373 and $121,980, respectively, of wine and beverage revenue from product sales. There was no wine and beverage revenue in the comparative prior-year periods. Disaggregation of Revenue <table style="margin:0 auto;border-collapse:collapse"><tr><td style="width:133.6pt" valign="bottom"> </td><td colspan="3" style="width:170.1pt" valign="bottom">Three Months Ended </td><td style="width:3.1pt" valign="bottom"> </td><td colspan="3" style="width:161.2pt" valign="bottom">Six Months Ended </td></tr> <tr><td style="width:133.6pt" valign="bottom"> </td><td colspan="3" style="width:170.1pt;border-bottom:0.5pt solid #000000" valign="bottom">June 30, </td><td style="width:3.1pt" valign="bottom"> </td><td colspan="3" style="width:161.2pt;border-bottom:0.5pt solid #000000" valign="bottom">June 30, </td></tr> <tr><td style="width:133.6pt" valign="bottom"></td><td style="width:82.65pt;border-bottom:0.5pt solid #000000" valign="bottom">2026 </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:82.75pt;border-bottom:0.5pt solid #000000" valign="bottom">2025 </td><td style="width:3.1pt" valign="bottom"> </td><td style="width:82.65pt;border-bottom:0.5pt solid #000000" valign="bottom">2026 </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:73.85pt;border-bottom:0.5pt solid #000000" valign="bottom">2025 </td></tr> <tr><td style="background-color:#CCEEFF;width:133.6pt" valign="bottom">Product sales - wine </td><td style="background-color:#CCEEFF;width:82.65pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:76pt">38,373</kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:82.75pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:76pt">-</kbd> </td><td style="background-color:#CCEEFF;width:3.1pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:82.65pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:76pt">121,980</kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:73.85pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:67pt">-</kbd> </td></tr> <tr><td style="width:133.6pt" valign="bottom">Sponsored content services </td><td style="width:82.65pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:76pt">10,225</kbd> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:82.75pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:76pt">6,302</kbd> </td><td style="width:3.1pt" valign="bottom"> </td><td style="width:82.65pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:76pt">14,535</kbd> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:73.85pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:67pt">8,585</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:133.6pt" valign="bottom"></td><td style="background-color:#CCEEFF;width:82.65pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:76pt">48,598</kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:82.75pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:76pt">6,302</kbd> </td><td style="background-color:#CCEEFF;width:3.1pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:82.65pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:76pt">136,515</kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:73.85pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:67pt">8,585</kbd> </td></tr> </table> Cost of Revenue Cost of revenue includes direct labor and materials. Cost of revenue also includes inbound and outbound shipping, freight and delivery costs, and the finished cost of products sold for the wine and beverage operations. Shipping and Handling Fees and Costs Amounts billed to customers for shipping and handling fees are presented in revenue. Costs incurred for shipping and handling are included in cost of revenue. Fair Value of Financial Instruments The Company accounts for assets and liabilities measured at fair value on a recurring basis in accordance with ASC Topic 820, Fair Value Measurements and Disclosures (“ASC 820”). ASC 820 establishes a common definition for fair value to be applied to existing generally accepted accounting principles that require the use of fair value measurements, establishes a framework for measuring fair value, and expands disclosure about such fair value measurements. ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Additionally, ASC 820 requires the use of valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized as follows: Level 1 – Observable inputs such as quoted market prices in active markets for identical assets or liabilities; Level 2 – Observable market-based inputs or unobservable inputs that are corroborated by market data; Level 3 – Unobservable inputs for which there is little or no market data, which require the use of the reporting entity’s own assumptions. The carrying value of cash, accounts receivable, accounts payable, accrued expenses, due to related party and other current monetary assets and liabilities approximate their fair value due to the short-term maturity of these items. The Company’s notes payable approximate their fair value due to the market rate of interest on the notes. Asset Acquisitions The Company evaluates each acquisition of assets or a business under the framework provided by ASC 805. When substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or group of similar identifiable assets, or when the acquired set of activities and assets does not include a substantive process, the transaction is accounted for as an asset acquisition under ASC 805-50. Under the asset acquisition model, the cost of the acquisition is allocated to the identifiable assets acquired and liabilities assumed on a relative fair value basis at the acquisition date, no goodwill is recognized and transaction costs are capitalized as part of the cost of the acquired assets. See Note 3. Discontinued Operations The Company accounts for discontinued operations in accordance with ASC 205-20, Presentation of Financial Statements—Discontinued Operations. A component is reported as a discontinued operation when (i) it has been disposed of or is classified as held for sale, and (ii) the disposal represents a strategic shift that has, or will have, a major effect on the Company’s operations and financial results. When a component is classified as a discontinued operation, the results of operations, financial position and cash flows of the component are reported separately from continuing operations for all periods presented. See Note 12. Impairment of Long-Lived Assets In accordance with ASC 360-10, the Company evaluates long-lived assets for impairment whenever events or changes in circumstances indicate that their net book value may not be recoverable. When such factors and circumstances exist, the Company compares the projected undiscounted future cash flows associated with the related asset or group of assets over their estimated useful lives against their respective carrying amount. Impairment, if any, is based on the excess of the carrying amount over the fair value, based on market value when available, or discounted expected cash flows, of those assets and is recorded in the period in which the determination is made. Advertising The Company expenses advertising costs as incurred. Leases The Company adopted ASU 2016-02, Leases (Topic 842) using the modified retrospective method. ROU assets and lease liabilities are recognized at commencement date based on the present value of remaining lease payments over the lease term, using a rate which approximates the Company’s incremental borrowing rate of 10%. Stock-Based Compensation The Company accounts for stock-based compensation in accordance with ASC Topic 718, Compensation—Stock Compensation (“ASC 718”). Under the fair value recognition provisions of this topic, stock-based compensation cost is measured at the grant date based on the fair value of the award and is recognized as an expense on a straight-line basis over the requisite service period, which is the vesting period. Equity instruments issued to non-employees for services are measured at the grant-date fair value of the equity instruments issued. Compensation expense recognized in the statements of operations is based on awards ultimately expected to vest and reflects estimated forfeitures. Income Taxes The Company accounts for income taxes in accordance with ASC 740, Income Taxes, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are determined based on the differences between the financial statement carrying amounts and the tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The Company assesses the realizability of its deferred tax assets and establishes a valuation allowance when it is more likely than not that all or a portion of deferred tax assets will not be realized. Basic and Diluted Earnings (Loss) Per Share Basic earnings per share are calculated by dividing income available to stockholders by the weighted-average number of common shares outstanding during each period. As of June 30, 2026, the Company had no outstanding stock options, 2,278,850 outstanding warrants, and 3,500 shares of preferred stock which were excluded from the calculation of diluted earnings per share because their effects were anti-dilutive. Recently Issued Accounting Pronouncements In November 2024, the FASB issued ASU 2024-03, Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40), which requires public business entities to provide disaggregated disclosures of certain expense categories on the face of the income statement or in the notes. The required expense categories include purchases of inventory, employee compensation, depreciation, intangible asset amortization, and depreciation, depletion and amortization recognized as part of oil- and gas-producing activities. The standard is effective for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted. The Company is currently evaluating the impact of this standard on its disclosures. In March 2024, the FASB issued ASU 2024-01, Compensation – Stock Compensation (Topic 718): Scope Application of Profits Interest and Similar Awards, which provides illustrative guidance to help entities determine whether profits interest and similar awards should be accounted for as share-based payment arrangements under Topic 718. The standard is effective for fiscal years beginning after December 15, 2024 and interim periods within those fiscal years. The adoption of this standard did not have a material impact on the Company’s consolidated financial statements. Management does not believe that any other recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s consolidated financial statements.

Use of Estimates The preparation of consolidated financial statements in conformity with 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 reporting amounts of revenues and expenses during the reported period. Actual results will differ from those estimates. Included in these estimates are assumptions about collection of accounts receivable, useful life of fixed assets and intangible assets, borrowing rate considered for operating lease right-of-use asset and related operating lease liability, assumptions used in Black-Scholes valuation methods, and the valuation allowance recorded against deferred tax assets.

Segment Reporting Following the classification of Ranco LLC as a discontinued operation in the fourth quarter of 2025, the Company operates under one continuing operating segment. Prior period segment information has been retrospectively adjusted to exclude the discontinued Ranco operations. See Note 12 – Discontinued Operations and Note 14 – Segment Reporting.

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

Accounts Receivable The Company’s accounts receivable for the CFN Business are due from customers relating to contracts to provide investor relation services. For the wine and beverage operations conducted through J Street and Prestige, accounts receivable are due from customers for products sold and services provided. Collateral is currently not required. The Company maintains allowances for doubtful accounts for estimated losses resulting from the inability of the Company’s customers to make payments. The Company periodically reviews these estimated allowances, including an analysis of the customers’ payment history and creditworthiness, the age of the trade receivable balances and current economic conditions that may affect a customer’s ability to make payments as well as historical collection trends for its customers as a whole. Based on this review, the Company specifically reserves for those accounts deemed uncollectible or likely to become uncollectible. When receivables are determined to be uncollectible, principal amounts of such receivables outstanding are deducted from the allowance.

Inventory The Company’s inventory from continuing operations consists of wine and related products acquired pursuant to the Prestige acquisition, and the Interstice Cellars joint venture. Inventory includes finished goods (bottled wine and case goods) and work-in-progress (bulk wine in various stages of production being procured from third-party vendors by Prestige). The inventory is valued at the lower of cost (specific identification) or estimated net realizable value. As of June 30, 2026, inventory from continuing operations was $153,822, which pertained to work-in-progress wine inventory that Prestige is procuring from vendors. During the six months ended June 30, 2026, the Company recorded a write-off of $413,250 to fully impair the remaining J Street inventory, as the Company determined that the carrying value was no longer recoverable. The write-off was charged to selling, general and administrative expenses and is reflected as a non-cash adjustment within operating activities in the condensed consolidated statements of cash flows. As of June 30, 2026, all inventory from continuing operations pertained to wine inventory held by Prestige and Interstice.

153822

413250

Property and Equipment Property and equipment are recorded at cost and are depreciated on a straight-line basis over their estimated useful lives of five years. Maintenance and repairs are charged to expense as incurred. Significant renewals and betterments are capitalized.

Intangible Assets Intangible assets consist of trademarks, licenses and intellectual property acquired in the J Street and Prestige acquisitions and are amortized on a straight-line basis over their estimated useful lives of five years. Intangible assets, net of accumulated amortization, were $297,843 and $331,325 at June 30, 2026 and December 31, 2025, respectively.

Concentrations of Credit Risk The Company is subject to concentrations of credit risk primarily from cash and accounts receivable. The Company’s cash accounts are held at financial institutions and are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. From time to time, the Company’s bank balances may exceed the FDIC insurance limit. To reduce its risk associated with the failure of such financial institutions, the Company periodically evaluates the credit quality of the financial institutions in which it holds deposits.

Revenue Recognition The Company recognizes revenue in accordance with ASC 606. The Company accounts for revenues when both parties to the contract have approved the contract, the rights and obligations of the parties are identified, payment terms are identified, and collectability of consideration is probable. CFN Business Revenue is generated from the sale of promotional service packages to customers, recognized over time as work is performed. Wine and Beverage Business (J Street / Prestige) J Street generates revenue through the sale of wine and other alcoholic beverages. Revenue is recognized at the point in time when products are shipped to customers. Prestige generates revenue through winemaking consulting services, recognized as services are performed. During the three and six months ended June 30, 2026, the Company recognized $38,373 and $121,980, respectively, of wine and beverage revenue from product sales. There was no wine and beverage revenue in the comparative prior-year periods. Disaggregation of Revenue <table style="margin:0 auto;border-collapse:collapse"><tr><td style="width:133.6pt" valign="bottom"> </td><td colspan="3" style="width:170.1pt" valign="bottom">Three Months Ended </td><td style="width:3.1pt" valign="bottom"> </td><td colspan="3" style="width:161.2pt" valign="bottom">Six Months Ended </td></tr> <tr><td style="width:133.6pt" valign="bottom"> </td><td colspan="3" style="width:170.1pt;border-bottom:0.5pt solid #000000" valign="bottom">June 30, </td><td style="width:3.1pt" valign="bottom"> </td><td colspan="3" style="width:161.2pt;border-bottom:0.5pt solid #000000" valign="bottom">June 30, </td></tr> <tr><td style="width:133.6pt" valign="bottom"></td><td style="width:82.65pt;border-bottom:0.5pt solid #000000" valign="bottom">2026 </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:82.75pt;border-bottom:0.5pt solid #000000" valign="bottom">2025 </td><td style="width:3.1pt" valign="bottom"> </td><td style="width:82.65pt;border-bottom:0.5pt solid #000000" valign="bottom">2026 </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:73.85pt;border-bottom:0.5pt solid #000000" valign="bottom">2025 </td></tr> <tr><td style="background-color:#CCEEFF;width:133.6pt" valign="bottom">Product sales - wine </td><td style="background-color:#CCEEFF;width:82.65pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:76pt">38,373</kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:82.75pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:76pt">-</kbd> </td><td style="background-color:#CCEEFF;width:3.1pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:82.65pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:76pt">121,980</kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:73.85pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:67pt">-</kbd> </td></tr> <tr><td style="width:133.6pt" valign="bottom">Sponsored content services </td><td style="width:82.65pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:76pt">10,225</kbd> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:82.75pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:76pt">6,302</kbd> </td><td style="width:3.1pt" valign="bottom"> </td><td style="width:82.65pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:76pt">14,535</kbd> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:73.85pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:67pt">8,585</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:133.6pt" valign="bottom"></td><td style="background-color:#CCEEFF;width:82.65pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:76pt">48,598</kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:82.75pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:76pt">6,302</kbd> </td><td style="background-color:#CCEEFF;width:3.1pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:82.65pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:76pt">136,515</kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:73.85pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:67pt">8,585</kbd> </td></tr> </table>

<table style="margin:0 auto;border-collapse:collapse"><tr><td style="width:133.6pt" valign="bottom"> </td><td colspan="3" style="width:170.1pt" valign="bottom">Three Months Ended </td><td style="width:3.1pt" valign="bottom"> </td><td colspan="3" style="width:161.2pt" valign="bottom">Six Months Ended </td></tr> <tr><td style="width:133.6pt" valign="bottom"> </td><td colspan="3" style="width:170.1pt;border-bottom:0.5pt solid #000000" valign="bottom">June 30, </td><td style="width:3.1pt" valign="bottom"> </td><td colspan="3" style="width:161.2pt;border-bottom:0.5pt solid #000000" valign="bottom">June 30, </td></tr> <tr><td style="width:133.6pt" valign="bottom"></td><td style="width:82.65pt;border-bottom:0.5pt solid #000000" valign="bottom">2026 </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:82.75pt;border-bottom:0.5pt solid #000000" valign="bottom">2025 </td><td style="width:3.1pt" valign="bottom"> </td><td style="width:82.65pt;border-bottom:0.5pt solid #000000" valign="bottom">2026 </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:73.85pt;border-bottom:0.5pt solid #000000" valign="bottom">2025 </td></tr> <tr><td style="background-color:#CCEEFF;width:133.6pt" valign="bottom">Product sales - wine </td><td style="background-color:#CCEEFF;width:82.65pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:76pt">38,373</kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:82.75pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:76pt">-</kbd> </td><td style="background-color:#CCEEFF;width:3.1pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:82.65pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:76pt">121,980</kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:73.85pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:67pt">-</kbd> </td></tr> <tr><td style="width:133.6pt" valign="bottom">Sponsored content services </td><td style="width:82.65pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:76pt">10,225</kbd> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:82.75pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:76pt">6,302</kbd> </td><td style="width:3.1pt" valign="bottom"> </td><td style="width:82.65pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:76pt">14,535</kbd> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:73.85pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:67pt">8,585</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:133.6pt" valign="bottom"></td><td style="background-color:#CCEEFF;width:82.65pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:76pt">48,598</kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:82.75pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:76pt">6,302</kbd> </td><td style="background-color:#CCEEFF;width:3.1pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:82.65pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:76pt">136,515</kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:73.85pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:67pt">8,585</kbd> </td></tr> </table>

38373

121980

10225

6302

14535

8585

48598

6302

136515

8585

Cost of Revenue Cost of revenue includes direct labor and materials. Cost of revenue also includes inbound and outbound shipping, freight and delivery costs, and the finished cost of products sold for the wine and beverage operations.

Shipping and Handling Fees and Costs Amounts billed to customers for shipping and handling fees are presented in revenue. Costs incurred for shipping and handling are included in cost of revenue.

Fair Value of Financial Instruments The Company accounts for assets and liabilities measured at fair value on a recurring basis in accordance with ASC Topic 820, Fair Value Measurements and Disclosures (“ASC 820”). ASC 820 establishes a common definition for fair value to be applied to existing generally accepted accounting principles that require the use of fair value measurements, establishes a framework for measuring fair value, and expands disclosure about such fair value measurements. ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Additionally, ASC 820 requires the use of valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized as follows: Level 1 – Observable inputs such as quoted market prices in active markets for identical assets or liabilities; Level 2 – Observable market-based inputs or unobservable inputs that are corroborated by market data; Level 3 – Unobservable inputs for which there is little or no market data, which require the use of the reporting entity’s own assumptions. The carrying value of cash, accounts receivable, accounts payable, accrued expenses, due to related party and other current monetary assets and liabilities approximate their fair value due to the short-term maturity of these items. The Company’s notes payable approximate their fair value due to the market rate of interest on the notes.

Asset Acquisitions The Company evaluates each acquisition of assets or a business under the framework provided by ASC 805. When substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or group of similar identifiable assets, or when the acquired set of activities and assets does not include a substantive process, the transaction is accounted for as an asset acquisition under ASC 805-50. Under the asset acquisition model, the cost of the acquisition is allocated to the identifiable assets acquired and liabilities assumed on a relative fair value basis at the acquisition date, no goodwill is recognized and transaction costs are capitalized as part of the cost of the acquired assets. See Note 3.

Discontinued Operations The Company accounts for discontinued operations in accordance with ASC 205-20, Presentation of Financial Statements—Discontinued Operations. A component is reported as a discontinued operation when (i) it has been disposed of or is classified as held for sale, and (ii) the disposal represents a strategic shift that has, or will have, a major effect on the Company’s operations and financial results. When a component is classified as a discontinued operation, the results of operations, financial position and cash flows of the component are reported separately from continuing operations for all periods presented. See Note 12.

Impairment of Long-Lived Assets In accordance with ASC 360-10, the Company evaluates long-lived assets for impairment whenever events or changes in circumstances indicate that their net book value may not be recoverable. When such factors and circumstances exist, the Company compares the projected undiscounted future cash flows associated with the related asset or group of assets over their estimated useful lives against their respective carrying amount. Impairment, if any, is based on the excess of the carrying amount over the fair value, based on market value when available, or discounted expected cash flows, of those assets and is recorded in the period in which the determination is made.

Advertising The Company expenses advertising costs as incurred.

Leases The Company adopted ASU 2016-02, Leases (Topic 842) using the modified retrospective method. ROU assets and lease liabilities are recognized at commencement date based on the present value of remaining lease payments over the lease term, using a rate which approximates the Company’s incremental borrowing rate of 10%.

Stock-Based Compensation The Company accounts for stock-based compensation in accordance with ASC Topic 718, Compensation—Stock Compensation (“ASC 718”). Under the fair value recognition provisions of this topic, stock-based compensation cost is measured at the grant date based on the fair value of the award and is recognized as an expense on a straight-line basis over the requisite service period, which is the vesting period. Equity instruments issued to non-employees for services are measured at the grant-date fair value of the equity instruments issued. Compensation expense recognized in the statements of operations is based on awards ultimately expected to vest and reflects estimated forfeitures.

Income Taxes The Company accounts for income taxes in accordance with ASC 740, Income Taxes, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are determined based on the differences between the financial statement carrying amounts and the tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The Company assesses the realizability of its deferred tax assets and establishes a valuation allowance when it is more likely than not that all or a portion of deferred tax assets will not be realized.

Basic and Diluted Earnings (Loss) Per Share Basic earnings per share are calculated by dividing income available to stockholders by the weighted-average number of common shares outstanding during each period. As of June 30, 2026, the Company had no outstanding stock options, 2,278,850 outstanding warrants, and 3,500 shares of preferred stock which were excluded from the calculation of diluted earnings per share because their effects were anti-dilutive.

2278850

Recently Issued Accounting Pronouncements In November 2024, the FASB issued ASU 2024-03, Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40), which requires public business entities to provide disaggregated disclosures of certain expense categories on the face of the income statement or in the notes. The required expense categories include purchases of inventory, employee compensation, depreciation, intangible asset amortization, and depreciation, depletion and amortization recognized as part of oil- and gas-producing activities. The standard is effective for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted. The Company is currently evaluating the impact of this standard on its disclosures. In March 2024, the FASB issued ASU 2024-01, Compensation – Stock Compensation (Topic 718): Scope Application of Profits Interest and Similar Awards, which provides illustrative guidance to help entities determine whether profits interest and similar awards should be accounted for as share-based payment arrangements under Topic 718. The standard is effective for fiscal years beginning after December 15, 2024 and interim periods within those fiscal years. The adoption of this standard did not have a material impact on the Company’s consolidated financial statements. Management does not believe that any other recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s consolidated financial statements.

NOTE 3: ASSET ACQUISITIONS J Street Capital Partners, LLC On May 29, 2025, the Company entered into a Securities Purchase Agreement to acquire 100% of the equity interests of J Street Capital Partners, LLC, a Florida limited liability company. The acquisition closed on July 1, 2025. In connection with the acquisition, the Company issued 150,000 shares of its common stock to the seller as consideration with a fair value of $435,000. The Company evaluated the acquisition under ASC 805-10-55-5A through 55-9 (the “screen test”) and concluded the transaction should be accounted for as an asset acquisition under ASC 805-50 rather than a business combination. Under ASC 805-50-30-1, the cost of an asset acquisition is the consideration transferred, measured at the acquisition date. No goodwill is recognized in an asset acquisition. The purchase price was allocated to the identifiable assets acquired on a relative fair value basis as follows: inventories $413,250 and trademarks and licenses $21,750. The trademarks and licenses are being amortized on a straight-line basis over their estimated useful life of five years. Prestige Worldwide Wine Company, LLC On November 3, 2025, the Company, through its wholly owned subsidiary J Street, acquired 100% of the issued and outstanding membership interests of Prestige Worldwide Wine Company, LLC, a California limited liability company, pursuant to a Securities Purchase Agreement. In connection with the acquisition, the Company issued 150,000 shares of its common stock with a fair value of $322,500. The Company evaluated the acquisition under ASC 805 and concluded the transaction should be accounted for as an asset acquisition under ASC 805-50. The purchase price was allocated entirely to intangible assets (customer relationships and brand) of $322,500. The intangible assets are being amortized on a straight-line basis over their estimated useful life of five years.

150000

435000

413250

NOTE 4: DUE TO SELLER RAN CoPacking Solutions LLC Pursuant to the Asset Purchase Agreement, the Company owes the seller of RAN CoPacking Solutions LLC $1,000,000 in cash consideration. The amount was recorded as a due to seller liability on the consolidated balance sheet. As of June 30, 2026 and December 31, 2025, no payments had been made and the balance remained $1,000,000.

1000000 1000000 1000000 1000000

NOTE 5: PROPERTY AND EQUIPMENT Property and equipment, net, consists of the following: <table style="margin:0 auto;border-collapse:collapse"><tr><td style="width:322.4pt" valign="bottom"> </td><td style="width:71.15pt" valign="bottom">June 30, </td><td style="width:3.3pt" valign="bottom"> </td><td style="width:71.15pt" valign="bottom">December 31, </td></tr> <tr><td style="width:322.4pt" valign="bottom"></td><td style="width:71.15pt;border-bottom:0.5pt solid #000000" valign="bottom">2026 </td><td style="width:3.3pt" valign="bottom"> </td><td style="width:71.15pt;border-bottom:0.5pt solid #000000" valign="bottom">2025 </td></tr> <tr><td style="background-color:#CCEEFF;width:322.4pt" valign="bottom">Machinery & equipment </td><td style="background-color:#CCEEFF;width:71.15pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">50,000 </kbd> </td><td style="background-color:#CCEEFF;width:3.3pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:71.15pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">50,000 </kbd> </td></tr> <tr><td style="width:322.4pt" valign="bottom">Furniture and equipment and leasehold improvements </td><td style="width:71.15pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">14,773 </kbd> </td><td style="width:3.3pt" valign="bottom"> </td><td style="width:71.15pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">14,773 </kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:322.4pt" valign="bottom"></td><td style="background-color:#CCEEFF;width:71.15pt;border-top:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">64,773 </kbd> </td><td style="background-color:#CCEEFF;width:3.3pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:71.15pt;border-top:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">64,773 </kbd> </td></tr> <tr><td style="width:322.4pt" valign="bottom">Less: Accumulated depreciation </td><td style="width:71.15pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(64,773)</kbd> </td><td style="width:3.3pt" valign="bottom"> </td><td style="width:71.15pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(64,773)</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:322.4pt" valign="bottom"></td><td style="background-color:#CCEEFF;width:71.15pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">- </kbd> </td><td style="background-color:#CCEEFF;width:3.3pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:71.15pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">- </kbd> </td></tr> </table> Depreciation expense for the three and six months ended June 30, 2026 and 2025 from continuing operations was not material.

<table style="margin:0 auto;border-collapse:collapse"><tr><td style="width:322.4pt" valign="bottom"> </td><td style="width:71.15pt" valign="bottom">June 30, </td><td style="width:3.3pt" valign="bottom"> </td><td style="width:71.15pt" valign="bottom">December 31, </td></tr> <tr><td style="width:322.4pt" valign="bottom"></td><td style="width:71.15pt;border-bottom:0.5pt solid #000000" valign="bottom">2026 </td><td style="width:3.3pt" valign="bottom"> </td><td style="width:71.15pt;border-bottom:0.5pt solid #000000" valign="bottom">2025 </td></tr> <tr><td style="background-color:#CCEEFF;width:322.4pt" valign="bottom">Machinery & equipment </td><td style="background-color:#CCEEFF;width:71.15pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">50,000 </kbd> </td><td style="background-color:#CCEEFF;width:3.3pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:71.15pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">50,000 </kbd> </td></tr> <tr><td style="width:322.4pt" valign="bottom">Furniture and equipment and leasehold improvements </td><td style="width:71.15pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">14,773 </kbd> </td><td style="width:3.3pt" valign="bottom"> </td><td style="width:71.15pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">14,773 </kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:322.4pt" valign="bottom"></td><td style="background-color:#CCEEFF;width:71.15pt;border-top:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">64,773 </kbd> </td><td style="background-color:#CCEEFF;width:3.3pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:71.15pt;border-top:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">64,773 </kbd> </td></tr> <tr><td style="width:322.4pt" valign="bottom">Less: Accumulated depreciation </td><td style="width:71.15pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(64,773)</kbd> </td><td style="width:3.3pt" valign="bottom"> </td><td style="width:71.15pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(64,773)</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:322.4pt" valign="bottom"></td><td style="background-color:#CCEEFF;width:71.15pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">- </kbd> </td><td style="background-color:#CCEEFF;width:3.3pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:71.15pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">- </kbd> </td></tr> </table>

50000

14773

64773

NOTE 6: INTANGIBLE ASSETS Intangible assets, net, consist of the trademarks and licenses acquired in the J Street acquisition and the customer relationships and brand acquired in the Prestige acquisition (See Note 3). Intangible assets are amortized on a straight-line basis over their estimated useful life of five years. <table style="margin:0 auto;border-collapse:collapse"><tr><td style="width:195.5pt" valign="bottom">Useful </td><td style="width:49.8pt" valign="bottom"> </td><td style="width:74.8pt" valign="bottom">Gross Carrying </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:74.8pt" valign="bottom">Accumulated </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:63.2pt" valign="bottom">Net Carrying </td></tr> <tr><td style="width:195.5pt;border-bottom:0.5pt solid #000000" valign="bottom">Life </td><td style="width:49.8pt" valign="bottom"> </td><td style="width:74.8pt;border-bottom:0.5pt solid #000000" valign="bottom">Amount </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:74.8pt;border-bottom:0.5pt solid #000000" valign="bottom">Amortization </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:63.2pt;border-bottom:0.5pt solid #000000" valign="bottom">Amount </td></tr> <tr><td style="background-color:#CCEEFF;width:195.5pt" valign="bottom">Trademarks and licenses (J Street) </td><td style="background-color:#CCEEFF;width:49.8pt" valign="bottom">5 years </td><td style="background-color:#CCEEFF;width:74.8pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:68pt">21,750</kbd> </td><td style="background-color:#CCEEFF;width:4.95pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:74.8pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:68pt">(4,349)</kbd> </td><td style="background-color:#CCEEFF;width:4.95pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:63.2pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:56pt">17,401</kbd> </td></tr> <tr><td style="width:195.5pt" valign="bottom">Customer relationships and brand (Prestige) </td><td style="width:49.8pt" valign="bottom">5 years </td><td style="width:74.8pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:68pt">322,500</kbd> </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:74.8pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:68pt">(42,058)</kbd> </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:63.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:56pt">280,442</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:195.5pt" valign="bottom">Total intangible assets </td><td style="background-color:#CCEEFF;width:49.8pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:74.8pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:68pt">344,250</kbd> </td><td style="background-color:#CCEEFF;width:4.95pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:74.8pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:68pt">(46,407)</kbd> </td><td style="background-color:#CCEEFF;width:4.95pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:63.2pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:56pt">297,843</kbd> </td></tr> </table> Amortization expense was approximately $16,270 and $33,482 for the three and six months ended June 30, 2026, respectively. The Company did not have intangible assets in the comparative periods. Estimated future amortization expense for the next five years is as follows: <table style="margin:0 auto;border-collapse:collapse"><tr><td style="width:369.7pt" valign="bottom">Year Ending December 31, </td><td style="width:6.1pt" valign="bottom"> </td><td style="width:92.2pt;border-bottom:0.5pt solid #000000" valign="bottom">Amount </td></tr> <tr><td style="background-color:#CCEEFF;width:369.7pt" valign="bottom">2026 </td><td style="background-color:#CCEEFF;width:6.1pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:92.2pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:85pt">35,368</kbd> </td></tr> <tr><td style="width:369.7pt" valign="bottom">2027 </td><td style="width:6.1pt" valign="bottom"> </td><td style="width:92.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:85pt">68,850</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:369.7pt" valign="bottom">2028 </td><td style="background-color:#CCEEFF;width:6.1pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:92.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:85pt">68,850</kbd> </td></tr> <tr><td style="width:369.7pt" valign="bottom">2029 </td><td style="width:6.1pt" valign="bottom"> </td><td style="width:92.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:85pt">68,850</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:369.7pt" valign="bottom">2030 </td><td style="background-color:#CCEEFF;width:6.1pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:92.2pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:85pt">55,925</kbd> </td></tr> <tr><td style="width:369.7pt" valign="bottom">Total </td><td style="width:6.1pt" valign="bottom"> </td><td style="width:92.2pt;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:85pt">297,843</kbd> </td></tr> </table>

<table style="margin:0 auto;border-collapse:collapse"><tr><td style="width:195.5pt" valign="bottom">Useful </td><td style="width:49.8pt" valign="bottom"> </td><td style="width:74.8pt" valign="bottom">Gross Carrying </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:74.8pt" valign="bottom">Accumulated </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:63.2pt" valign="bottom">Net Carrying </td></tr> <tr><td style="width:195.5pt;border-bottom:0.5pt solid #000000" valign="bottom">Life </td><td style="width:49.8pt" valign="bottom"> </td><td style="width:74.8pt;border-bottom:0.5pt solid #000000" valign="bottom">Amount </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:74.8pt;border-bottom:0.5pt solid #000000" valign="bottom">Amortization </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:63.2pt;border-bottom:0.5pt solid #000000" valign="bottom">Amount </td></tr> <tr><td style="background-color:#CCEEFF;width:195.5pt" valign="bottom">Trademarks and licenses (J Street) </td><td style="background-color:#CCEEFF;width:49.8pt" valign="bottom">5 years </td><td style="background-color:#CCEEFF;width:74.8pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:68pt">21,750</kbd> </td><td style="background-color:#CCEEFF;width:4.95pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:74.8pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:68pt">(4,349)</kbd> </td><td style="background-color:#CCEEFF;width:4.95pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:63.2pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:56pt">17,401</kbd> </td></tr> <tr><td style="width:195.5pt" valign="bottom">Customer relationships and brand (Prestige) </td><td style="width:49.8pt" valign="bottom">5 years </td><td style="width:74.8pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:68pt">322,500</kbd> </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:74.8pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:68pt">(42,058)</kbd> </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:63.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:56pt">280,442</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:195.5pt" valign="bottom">Total intangible assets </td><td style="background-color:#CCEEFF;width:49.8pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:74.8pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:68pt">344,250</kbd> </td><td style="background-color:#CCEEFF;width:4.95pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:74.8pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:68pt">(46,407)</kbd> </td><td style="background-color:#CCEEFF;width:4.95pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:63.2pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:56pt">297,843</kbd> </td></tr> </table>

21750

-4349

17401

322500

-42058

280442

344250

-46407

297843

16270

33482

<table style="margin:0 auto;border-collapse:collapse"><tr><td style="width:369.7pt" valign="bottom">Year Ending December 31, </td><td style="width:6.1pt" valign="bottom"> </td><td style="width:92.2pt;border-bottom:0.5pt solid #000000" valign="bottom">Amount </td></tr> <tr><td style="background-color:#CCEEFF;width:369.7pt" valign="bottom">2026 </td><td style="background-color:#CCEEFF;width:6.1pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:92.2pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:85pt">35,368</kbd> </td></tr> <tr><td style="width:369.7pt" valign="bottom">2027 </td><td style="width:6.1pt" valign="bottom"> </td><td style="width:92.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:85pt">68,850</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:369.7pt" valign="bottom">2028 </td><td style="background-color:#CCEEFF;width:6.1pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:92.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:85pt">68,850</kbd> </td></tr> <tr><td style="width:369.7pt" valign="bottom">2029 </td><td style="width:6.1pt" valign="bottom"> </td><td style="width:92.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:85pt">68,850</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:369.7pt" valign="bottom">2030 </td><td style="background-color:#CCEEFF;width:6.1pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:92.2pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:85pt">55,925</kbd> </td></tr> <tr><td style="width:369.7pt" valign="bottom">Total </td><td style="width:6.1pt" valign="bottom"> </td><td style="width:92.2pt;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:85pt">297,843</kbd> </td></tr> </table>

35368

68850

55925

297843

NOTE 7: NOTES PAYABLE The following is a summary of the Company’s notes payable from continuing operations as of June 30, 2026 and December 31, 2025. Notes payable related to the discontinued operations of Ranco LLC ($4,044,083 at June 30, 2026 and December 31, 2025) are presented within current liabilities of discontinued operations on the consolidated balance sheet. See Note 12 – Discontinued Operations. On September 10, 2019, the Company entered into a promissory note payable whereby the Company borrowed $500,000 bearing interest at 8% per annum. Interest on the note is payable quarterly. In 2022, the maturity date was extended to 2024. In April 2025, the Company and the holder reached an agreement to extend the maturity date to December 31, 2027. In connection with the extension, the Company issued 60,000 shares of its common stock to the noteholder in consideration of the extension and in lieu of $60,000 of interest accrued on the note through March 31, 2025. The issuance of shares was recorded as a loss on conversion of accrued interest of $60,000 in the consolidated statement of operations during the year ended December 31, 2025. The outstanding balance of the note was $500,000 at both June 30, 2026 and December 31, 2025. On October 28, 2019, the Company’s subsidiary CNP Operating entered into a promissory note payable with Complete Business Solutions Group, Inc. (“CBSG”) whereby the Company borrowed $3,050,000. The outstanding balance of the note was $2,218,000 at December 31, 2022. At December 31, 2022, the Company reversed $1,312,080 previously recorded to additional paid-in capital in 2022 to reflect the outstanding principal of $2,218,000. The note is currently in default and personally guaranteed by Anthony Zingarelli. On September 30, 2019, the Company’s subsidiary CNP Operating entered into a promissory note payable with Eagle Six Consultants, Inc. (“Eagle”) whereby the Company borrowed $550,000 bearing interest at 16% per annum. The outstanding balance of the note was $302,489 at June 30, 2026. The note is currently in default. On May 12, 2021, the Company’s subsidiary CNP Operating restructured the CBSG note payable of $2,957,000, the Eagle #1 note payable of $550,000 and the Eagle #2 note payable of $300,000 by entering into a payment and indemnification agreement with the receivers/trustee of CBSG and Eagle. The receiver has agreed that the balance of the outstanding amounts will be paid over the course of 24 months in equal payments of $158,625. Further, the Company shall pay $20,000 per month toward the balance and Anthony Zingarelli (“Zingarelli”) and Colorado Sky Industrial Supply LLC (“CSIS”), agree to personally pay the sum of $138,625 per month. Zingarelli is the only member of CNP Operating that signed a personal guarantee on the loans and Zingarelli is the sole member of CSIS. Zingarelli and CSIS have agreed to indemnify and hold the Company harmless from any and all losses, liabilities and claims. If a loss is incurred by the Company with respect to any claims, Zingarelli shall reimburse the Company for the amount of any such loss. The Company has recorded the Zingarelli payments during the period as contributions to additional paid-in capital through December 31, 2021. This note is currently in default. On June 24, 2020, the Company entered into a Loan Authorization and Agreement with the U.S. Small Business Administration (“SBA”) under which the Company borrowed $150,000 and issued to the SBA a note and security agreement for the amount borrowed. Outstanding borrowings accrue interest at a rate of 3.75% per annum, and instalment payments, including principal and interest, of $731 are due monthly and begin 12 months from the date of the loan agreement. The balance of any remaining principal and interest is due 30 years from the date of the loan agreement. As collateral for the borrowing, the Company granted the SBA a security interest in substantially all assets of the Company. The outstanding balance of the note was $115,285 at June 30, 2026 (of which $8,772 was classified as current and $106,513 as long-term) and $119,671 at December 31, 2025. On October 19, 2021, the Company borrowed $250,000 from a lender and issued a promissory note for the repayment of the amount borrowed. The promissory note is unsecured, has a maturity date of December 31, 2024 and all principal is due upon maturity. The amount borrowed accrues interest at 12% per annum and accrued interest is payable monthly commencing on December 1, 2021. The promissory note contains customary events of default permitting acceleration of repayment for nonpayment of amounts due, a bankruptcy related proceeding, breach of representations or covenants, sale of substantially all assets, and change of control. The note is currently in default. The outstanding balance of the note was $250,000 at June 30, 2026. On November 19, 2020, the Company’s subsidiary CNP Operating purchased equipment for $58,095 which was financed at zero interest rate. The monthly payments of $968 will be made for the next 60 months and matured on November 19, 2025. Imputed interest was not material. In 2022, CNP purchased additional equipment for $55,016 which was financed at zero interest rate with the same lender with similar terms. The outstanding balance of the note was $48,513 at June 30, 2026. In November 2020 and 2022, the Company’s subsidiary CNP Operating, LLC purchased equipment totaling $113,111 which was financed at zero interest rate with monthly payments of $968 for 60 months. Imputed interest was not material. 2026 Promissory Notes On May 5, 2026, the Company issued a 12% promissory note to a third party (the “May 5 Lender”) in the principal amount of $30,000. The note matures on April 30, 2028 and bears interest at 12% per annum, payable quarterly in arrears, commencing June 1, 2026. At the option of the May 5 Lender, interest may be paid in cash or in shares of the Company’s common stock, with the number of shares determined based on the closing price of the Company’s common stock on the last trading day before the respective interest payment date. The Company may prepay all or any portion of the principal and accrued interest at any time without penalty. In connection with the issuance of the note, the Company issued the May 5 Lender a five-year common stock purchase warrant to purchase up to 30,000 shares of common stock at an exercise price of $0.50 per share. On May 20, 2026, the Company issued a 12% convertible promissory note to a third party in the principal amount of $50,000. Interest accrues at 12% per annum and is payable quarterly on each of June 1, September 1, December 1 and March 1, commencing June 1, 2026, at the holder's option in cash or in shares of common stock. The note matures on May 20, 2028, may be prepaid at any time without penalty, and the outstanding principal is convertible at the holder's option into shares of common stock at a conversion price of $0.50 per share. In connection therewith, the Company issued the lender a five-year common stock purchase warrant to purchase up to 50,000 shares of common stock at an exercise price of $0.50 per share. The relative fair value of the warrants issued with the 2026 promissory notes of $28,132 was recorded as a debt discount and additional paid-in capital and is being amortized to interest expense over the term of the related notes. Amortization of debt discount was $1,969 for the three and six months ended June 30, 2026. The Company also received $26,000 during the six months ended June 30, 2026 under a short-term loan, which is presented separately as a loan payable within current liabilities. Ranco Notes (Discontinued Operations) On May 8, 2023, the Company entered into a promissory note with two lenders for aggregate proceeds of $1,150,000. The notes are unsecured and have a maturity date 15 months following their issuance. Beginning on the fourth month after issuance, the Company will make monthly repayments totaling $143,750, including principal and interest. Total principal and interest to be repaid is $1,725,000, and any remaining outstanding balance is due at maturity. As of June 30, 2026, note payable, net of unamortized discount of $0, was $643,250 for these two notes. On July 1, 2023, the Company entered into a promissory note with two lenders for aggregate proceeds of $3,850,000. The notes are unsecured and have a maturity date 15 months following their issuance. As of June 30, 2026, note payable, net of unamortized discount of $0, was $3,400,833 for these two notes. On July 1, 2023, the May and July notes were rolled over to Ranco, LLC for an aggregate of $5,000,000 (the “Ranco Notes”). The Company has since repaid a portion of the principal, and the outstanding balance of the Ranco Notes was $4,044,083 at both June 30, 2026 and December 31, 2025. The Ranco Notes have a 15 month term and are subject to mandatory equal repayments commencing on the fourth month following issuance. The Ranco Notes are secured by the assets of Ranco and guaranteed by the Company. Future Maturities Future scheduled maturities of long-term debt from continuing operations are as follows: <table style="margin:0 auto;border-collapse:collapse"><tr><td style="width:369.7pt" valign="bottom"> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:93.6pt;border-bottom:0.5pt solid #000000" valign="bottom">December 31, </td></tr> <tr><td style="background-color:#CCEEFF;width:369.7pt" valign="bottom">2026 </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:93.6pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:87pt">3,393,541</kbd> </td></tr> <tr><td style="width:369.7pt" valign="bottom">2027 </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:93.6pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:87pt">8,772</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:369.7pt" valign="bottom">2028 </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:93.6pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:87pt">62,609</kbd> </td></tr> <tr><td style="width:369.7pt" valign="bottom">2029 </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:93.6pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:87pt">8,772</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:369.7pt" valign="bottom">Thereafter </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:93.6pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:87pt">80,197</kbd> </td></tr> <tr><td style="width:369.7pt" valign="bottom"> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:93.6pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:87pt">3,553,891</kbd> </td></tr> </table> Obligations Under Preferred Stock On June 20, 2019, existing debtholders were issued an aggregate of 500 shares of Series A Preferred Stock, each with a stated value per share of $1,000, as conversion of $500,000 worth of outstanding promissory notes. The Series A Preferred Stock bears interest at 12% per annum, and is convertible into the Company’s common stock at the election of the holder at a conversion price per share to be mutually agreed between the Company and the holder in the future, and is redeemable at the Company’s option following the third year after issuance, without voting rights or a liquidation preference. On June 20, 2019, the Company issued 3,000 shares of Series B Preferred Stock, each with a stated value of $1,000 per share, to Emerging Growth, LLC as part of the purchase of the CFN Business. The aggregate fair value of $687,000 was recorded as part of the acquisition price of the net assets acquired from Emerging Growth, LLC. The Series B Preferred Stock originally bore interest at 6% per annum and is convertible into the Company’s common stock at the election of Emerging Growth, LLC at a conversion price per share to be mutually agreed between the Company and Emerging Growth, LLC in the future, without voting rights or a liquidation preference, except with respect to accrued penalty interest. On August 14, 2025, following negotiation with Emerging Growth, LLC, the Company filed a Certificate of Amendment to its Certificate of Designation of Series B Preferred Stock to increase the dividend rate from 6% per annum to 12% per annum, effective August 1, 2025.

4044083

500000

0.08

60000 500000 500000

3050000

2218000 1312080 2218000

550000

0.16

302489

2957000

550000

300000

158625 20000 138625

150000

0.0375

731

250000

0.12

250000

58095

968

55016

48513

113111

968

30000

0.12

50000

0.12 28132

1969

26000

1150000

3850000

5000000

<table style="margin:0 auto;border-collapse:collapse"><tr><td style="width:369.7pt" valign="bottom"> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:93.6pt;border-bottom:0.5pt solid #000000" valign="bottom">December 31, </td></tr> <tr><td style="background-color:#CCEEFF;width:369.7pt" valign="bottom">2026 </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:93.6pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:87pt">3,393,541</kbd> </td></tr> <tr><td style="width:369.7pt" valign="bottom">2027 </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:93.6pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:87pt">8,772</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:369.7pt" valign="bottom">2028 </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:93.6pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:87pt">62,609</kbd> </td></tr> <tr><td style="width:369.7pt" valign="bottom">2029 </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:93.6pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:87pt">8,772</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:369.7pt" valign="bottom">Thereafter </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:93.6pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:87pt">80,197</kbd> </td></tr> <tr><td style="width:369.7pt" valign="bottom"> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:93.6pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:87pt">3,553,891</kbd> </td></tr> </table>

3393541

8772

62609

8772

80197

3553891

NOTE 8: STOCKHOLDERS’ DEFICIT Common Stock The Company is authorized to issue 500,000,000 shares of common stock, $0.001 par value per share. As of June 30, 2026 and December 31, 2025, 9,536,357 and 8,581,357 shares of common stock were issued and outstanding, respectively. During the three months ended June 30, 2026, the Company issued 120,000 shares of common stock for services at an aggregate fair value of $108,000, and 470,000 shares of common stock in satisfaction of accrued Series B Preferred Stock interest at an aggregate fair value of $423,000. During the six months ended June 30, 2026, the Company issued an aggregate of 485,000 shares of common stock for services and settlement at an aggregate fair value of $517,800, and 470,000 shares of common stock in satisfaction of accrued preferred stock interest at an aggregate fair value of $423,000. In each case the fair value was based on the closing market price of the Company’s common stock on the respective issuance dates. The fair value of shares issued for services and settlement was recorded as stock-based compensation and settlement expense within general and administrative expenses. Preferred Stock The Company is authorized to issue 2,000,000 shares of preferred stock with a par value of $0.001 per share, of which 500 have been authorized as Series A Preferred Stock and 3,000 have been authorized as Series B Preferred Stock. As of June 30, 2026 and December 31, 2025, 500 shares of Series A Preferred Stock and 3,000 shares of Series B Preferred Stock were issued and outstanding. For the three months ended June 30, 2026 and 2025, the Company incurred $105,000 and $60,000, respectively, and for the six months ended June 30, 2026 and 2025, the Company incurred $210,000 and $120,000, respectively, of interest from the outstanding preferred stock. On May 20, 2026, the Company issued 470,000 shares of common stock to Emerging Growth, LLC in satisfaction of $423,000 of accrued Series B Preferred Stock interest. Warrants During the six months ended June 30, 2026, the Company issued immediately exercisable five-year warrants to purchase an aggregate of 80,000 shares of common stock at an exercise price of $0.50 per share to lenders in connection with the issuance of the 2026 promissory notes. The relative fair value of these warrants of $28,132 was recorded as a debt discount and additional paid-in capital and is being amortized to interest expense over the term of the related notes. See Note 7. On May 20, 2026, the Company issued immediately exercisable ten-year warrants to purchase up to 500,000 shares of common stock at an exercise price of $0.50 per share to each of Brian Ross, the Company's President and Chief Executive Officer and a director, and Mario Marsillo Jr., the Company's Chief Business Officer and a director, in consideration of each executive officer's and director's services to the Company and in connection with their continuing deferral of compensation. The aggregate fair value of these warrants of $900,000 was recorded as stock-based compensation expense within general and administrative expenses for the three and six months ended June 30, 2026. See Note 11. Details of warrants outstanding as of June 30, 2026 as follows: <table style="margin:0 auto;border-collapse:collapse"><tr><td style="width:229.9pt" valign="bottom"> </td><td style="width:64.5pt" valign="bottom"> </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:74.4pt" valign="bottom"> </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:89.3pt" valign="bottom">Weighted-Average </td></tr> <tr><td style="width:229.9pt" valign="bottom"> </td><td style="width:64.5pt" valign="bottom"> </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:74.4pt" valign="bottom">Weighted- </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:89.3pt" valign="bottom">Remaining </td></tr> <tr><td style="width:229.9pt" valign="bottom"> </td><td style="width:64.5pt" valign="bottom"> </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:74.4pt" valign="bottom">Average </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:89.3pt" valign="bottom">Contractual Life </td></tr> <tr><td style="width:229.9pt" valign="bottom"> </td><td style="width:64.5pt;border-bottom:0.5pt solid #000000" valign="bottom">Warrants </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:74.4pt;border-bottom:0.5pt solid #000000" valign="bottom">Exercise Price </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:89.3pt;border-bottom:0.5pt solid #000000" valign="bottom">(Years) </td></tr> <tr><td style="background-color:#CCEEFF;width:229.9pt" valign="bottom">Outstanding at December 31, 2025 </td><td style="background-color:#CCEEFF;width:64.5pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:57pt">1,198,850</kbd> </td><td style="background-color:#CCEEFF;width:4.95pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:74.4pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:67pt">4.15</kbd> </td><td style="background-color:#CCEEFF;width:4.95pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:89.3pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:82pt">2.43</kbd> </td></tr> <tr><td style="width:229.9pt" valign="bottom">Granted </td><td style="width:64.5pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:57pt">1,080,000</kbd> </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:74.4pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:67pt">0.50</kbd> </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:89.3pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:82pt">9.52</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:229.9pt" valign="bottom">Forfeited </td><td style="background-color:#CCEEFF;width:64.5pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:57pt">-</kbd> </td><td style="background-color:#CCEEFF;width:4.95pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:74.4pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:67pt">-</kbd> </td><td style="background-color:#CCEEFF;width:4.95pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:89.3pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:82pt">-</kbd> </td></tr> <tr><td style="width:229.9pt" valign="bottom">Outstanding at June 30, 2026 </td><td style="width:64.5pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:57pt">2,278,850</kbd> </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:74.4pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:67pt">2.42</kbd> </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:89.3pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:82pt">5.53</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:229.9pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:64.5pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:4.95pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:74.4pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:4.95pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:89.3pt" valign="bottom"> </td></tr> <tr><td style="width:229.9pt" valign="bottom">Vested and expected to vest at June 30, 2026 </td><td style="width:64.5pt;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:57pt">2,278,850</kbd> </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:74.4pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:67pt">2.42</kbd> </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:89.3pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:82pt">5.53</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:229.9pt" valign="bottom">Exercisable at June 30, 2026 </td><td style="background-color:#CCEEFF;width:64.5pt;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:57pt">2,278,850</kbd> </td><td style="background-color:#CCEEFF;width:4.95pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:74.4pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:67pt">2.42</kbd> </td><td style="background-color:#CCEEFF;width:4.95pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:89.3pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:82pt">5.53</kbd> </td></tr> </table> As of June 30, 2026, all outstanding warrants were fully vested and there was no remaining unrecorded compensation expense.

500000000

9536357

8581357

120000 108000 470000 423000 485000 517800 470000 423000

2000000

0.001

500

3000

105000

60000

210000

120000

470000 423000

<table style="margin:0 auto;border-collapse:collapse"><tr><td style="width:229.9pt" valign="bottom"> </td><td style="width:64.5pt" valign="bottom"> </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:74.4pt" valign="bottom"> </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:89.3pt" valign="bottom">Weighted-Average </td></tr> <tr><td style="width:229.9pt" valign="bottom"> </td><td style="width:64.5pt" valign="bottom"> </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:74.4pt" valign="bottom">Weighted- </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:89.3pt" valign="bottom">Remaining </td></tr> <tr><td style="width:229.9pt" valign="bottom"> </td><td style="width:64.5pt" valign="bottom"> </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:74.4pt" valign="bottom">Average </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:89.3pt" valign="bottom">Contractual Life </td></tr> <tr><td style="width:229.9pt" valign="bottom"> </td><td style="width:64.5pt;border-bottom:0.5pt solid #000000" valign="bottom">Warrants </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:74.4pt;border-bottom:0.5pt solid #000000" valign="bottom">Exercise Price </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:89.3pt;border-bottom:0.5pt solid #000000" valign="bottom">(Years) </td></tr> <tr><td style="background-color:#CCEEFF;width:229.9pt" valign="bottom">Outstanding at December 31, 2025 </td><td style="background-color:#CCEEFF;width:64.5pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:57pt">1,198,850</kbd> </td><td style="background-color:#CCEEFF;width:4.95pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:74.4pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:67pt">4.15</kbd> </td><td style="background-color:#CCEEFF;width:4.95pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:89.3pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:82pt">2.43</kbd> </td></tr> <tr><td style="width:229.9pt" valign="bottom">Granted </td><td style="width:64.5pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:57pt">1,080,000</kbd> </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:74.4pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:67pt">0.50</kbd> </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:89.3pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:82pt">9.52</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:229.9pt" valign="bottom">Forfeited </td><td style="background-color:#CCEEFF;width:64.5pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:57pt">-</kbd> </td><td style="background-color:#CCEEFF;width:4.95pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:74.4pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:67pt">-</kbd> </td><td style="background-color:#CCEEFF;width:4.95pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:89.3pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:82pt">-</kbd> </td></tr> <tr><td style="width:229.9pt" valign="bottom">Outstanding at June 30, 2026 </td><td style="width:64.5pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:57pt">2,278,850</kbd> </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:74.4pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:67pt">2.42</kbd> </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:89.3pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:82pt">5.53</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:229.9pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:64.5pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:4.95pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:74.4pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:4.95pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:89.3pt" valign="bottom"> </td></tr> <tr><td style="width:229.9pt" valign="bottom">Vested and expected to vest at June 30, 2026 </td><td style="width:64.5pt;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:57pt">2,278,850</kbd> </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:74.4pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:67pt">2.42</kbd> </td><td style="width:4.95pt" valign="bottom"> </td><td style="width:89.3pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:82pt">5.53</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:229.9pt" valign="bottom">Exercisable at June 30, 2026 </td><td style="background-color:#CCEEFF;width:64.5pt;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:57pt">2,278,850</kbd> </td><td style="background-color:#CCEEFF;width:4.95pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:74.4pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:67pt">2.42</kbd> </td><td style="background-color:#CCEEFF;width:4.95pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:89.3pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:82pt">5.53</kbd> </td></tr> </table>

1198850

4.15

P2Y5M4D

1080000

0.5

9.52

2278850

2.42

P5Y6M10D

2278850

2.42

P5Y6M10D

2278850

2.42

P5Y6M10D

NOTE 9: NON-CONTROLLING INTERESTS In October 2025, J Street Capital Partners, LLC, the Company’s wholly owned subsidiary, participated in the formation of Interstice Cellars LLC (“Interstice”), a Delaware limited liability company formed to operate as a developer and retailer of specialty wines. J Street serves as the managing member and holds a 51% membership interest, having contributed $165,000 in capital. The remaining 49% membership interest is held by two unaffiliated members: The Company’s consolidated variable interest entities had no revenues, expenses, or other profit and loss activity during the six months ended June 30, 2026. Accordingly, no net income or loss was allocated to the non-controlling interests for the period. Under the Interstice LLC operating agreement, distributions are made equally among the three members (33.33% each), which differs from the capital contribution and ownership percentages. The managing member (J Street) has exclusive authority over all business decisions. The non-managing members have no right to participate in management and their transfer of membership interests is restricted without the consent of the managing member. The LLC has an indefinite term. The following table summarizes the activity in non-controlling interests for the six months ended June 30, 2026: <table style="margin:0 auto;border-collapse:collapse"><tr><td style="background-color:#CCEEFF;width:369.7pt" valign="bottom">Balance at December 31, 2025 </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:93.6pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:87pt">60,000</kbd> </td></tr> <tr><td style="width:369.7pt" valign="bottom">Capital contributions from non-controlling interest members </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:93.6pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:87pt">-</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:369.7pt" valign="bottom">Net income (loss) attributable to non-controlling interests </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:93.6pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:87pt">-</kbd> </td></tr> <tr><td style="width:369.7pt" valign="bottom">Balance at June 30, 2026 </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:93.6pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:87pt">60,000</kbd> </td></tr> </table>

<table style="margin:0 auto;border-collapse:collapse"><tr><td style="background-color:#CCEEFF;width:369.7pt" valign="bottom">Balance at December 31, 2025 </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:93.6pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:87pt">60,000</kbd> </td></tr> <tr><td style="width:369.7pt" valign="bottom">Capital contributions from non-controlling interest members </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:93.6pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:87pt">-</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:369.7pt" valign="bottom">Net income (loss) attributable to non-controlling interests </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:93.6pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:87pt">-</kbd> </td></tr> <tr><td style="width:369.7pt" valign="bottom">Balance at June 30, 2026 </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:93.6pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:87pt">60,000</kbd> </td></tr> </table>

60000

NOTE 10: LEASES On April 1, 2023, Emerging Growth LLC entered into a modification of the existing lease agreement for its premises in Whitefish, Montana commencing April 11, 2023, for a period of five years at a rate of $3,750 per month, which lease contains an option for the Company to renew the lease for a period of one additional year at a monthly rent subject to a 3% increase. In connection with this lease, the Company recorded a ROU asset and liability of $187,863. During 2025, the lease was further modified to remove the 3% rent increase provision. As a result of this modification, the Company recorded a new ROU asset of $108,812 and a lease liability of $108,701. In connection with the Ranco acquisition, the Company agreed to assume the Seller’s lease for property related to the Purchased Assets in Los Angeles, California, consisting of approximately 46,000 square feet of space. The Ranco operating lease agreement commenced on July 1, 2022 and expires on July 31, 2027. The lease requires monthly base rent payments of $49,782 and required a security deposit of $297,269. Upon the Ranco acquisition, the Company recognized a right of use asset of $2,270,059 and right of use liability of $1,760,485. Furthermore, the Company acquired the existing security deposit of $297,269. In 2023, the Company recognized a right of use asset of $1,993,847 and right of use liability of $2,031,541. Initially, the Company was only paying the $49,782 monthly base rent until the landlord vacated the other half of the space on May 1, 2024, at which point the Company took over the entire premises and the lease rental increased to $96,634 per month. In connection with the classification of Ranco as a discontinued operation in the fourth quarter of 2025, the Ranco ROU asset was fully impaired and the remaining right-of-use liability of $1,223,254 and $1,765,842 is included in current liabilities of discontinued operations on the consolidated balance sheet as of June 30, 2026 and December 31, 2025, respectively. See Note 12 – Discontinued Operations. The Ranco lease is personally guaranteed by Allen Park and Rami Abi. In May 2025, the Company entered into a lease for office space in Las Vegas, Nevada. The lease expired in May 2026 and had a monthly base rent of $1,015. The following is a summary of related assets and liabilities for all non-cancellable operating leases from continuing operations: <table style="margin:0 auto;border-collapse:collapse"><tr><td style="width:353.25pt" valign="bottom"> </td><td style="width:56.25pt" valign="bottom">June 30, </td><td style="width:2.25pt" valign="bottom"> </td><td style="width:56.25pt" valign="bottom">December 31, </td></tr> <tr><td style="width:353.25pt" valign="bottom"></td><td style="width:56.25pt;border-bottom:0.5pt solid #000000" valign="bottom">2026 </td><td style="width:2.25pt" valign="bottom"> </td><td style="width:56.25pt;border-bottom:0.5pt solid #000000" valign="bottom">2025 </td></tr> <tr><td style="background-color:#CCEEFF;width:353.25pt" valign="bottom">Operating leases </td><td style="background-color:#CCEEFF;width:56.25pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:2.25pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:56.25pt" valign="bottom"> </td></tr> <tr><td style="width:353.25pt" valign="bottom">Assets </td><td style="width:56.25pt" valign="bottom"> </td><td style="width:2.25pt" valign="bottom"> </td><td style="width:56.25pt" valign="bottom"> </td></tr> <tr><td style="background-color:#CCEEFF;width:353.25pt" valign="bottom">Right of use asset </td><td style="background-color:#CCEEFF;width:56.25pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:49pt">72,730 </kbd> </td><td style="background-color:#CCEEFF;width:2.25pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:56.25pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:49pt">91,221 </kbd> </td></tr> <tr><td style="width:353.25pt" valign="bottom"> </td><td style="width:56.25pt" valign="bottom"> </td><td style="width:2.25pt" valign="bottom"> </td><td style="width:56.25pt" valign="bottom"> </td></tr> <tr><td style="background-color:#CCEEFF;width:353.25pt" valign="bottom">Liabilities </td><td style="background-color:#CCEEFF;width:56.25pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:2.25pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:56.25pt" valign="bottom"> </td></tr> <tr><td style="width:353.25pt" valign="bottom">Current portion of right of use liability </td><td style="width:56.25pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:49pt">39,915 </kbd> </td><td style="width:2.25pt" valign="bottom"> </td><td style="width:56.25pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:49pt">37,976 </kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:353.25pt" valign="bottom">Right of use liability </td><td style="background-color:#CCEEFF;width:56.25pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:49pt">32,655 </kbd> </td><td style="background-color:#CCEEFF;width:2.25pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:56.25pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:49pt">53,109 </kbd> </td></tr> <tr><td style="width:353.25pt" valign="bottom">Total operating lease liabilities </td><td style="width:56.25pt;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:49pt">72,570 </kbd> </td><td style="width:2.25pt" valign="bottom"> </td><td style="width:56.25pt;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:49pt">91,085 </kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:353.25pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:56.25pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:2.25pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:56.25pt" valign="bottom"> </td></tr> <tr><td style="width:353.25pt" valign="bottom">Weighted average remaining lease term (years) </td><td style="width:56.25pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:49pt">1.75 </kbd> </td><td style="width:2.25pt" valign="bottom"> </td><td style="width:56.25pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:49pt">1.43 </kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:353.25pt" valign="bottom">Weighted average discount rate </td><td style="background-color:#CCEEFF;width:56.25pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:49pt">10.00%</kbd> </td><td style="background-color:#CCEEFF;width:2.25pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:56.25pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:49pt">10.00%</kbd> </td></tr> </table> Future minimum lease payments under non-cancellable operating leases from continuing operations are as follows: <table style="margin:0 auto;border-collapse:collapse"><tr><td style="width:374.4pt" valign="bottom"> </td><td style="width:93.6pt" valign="bottom">Operating </td></tr> <tr><td style="width:374.4pt" valign="bottom">Period Ended December 31, </td><td style="width:93.6pt;border-bottom:0.5pt solid #000000" valign="bottom">Leases </td></tr> <tr><td style="background-color:#CCEEFF;width:374.4pt" valign="bottom">2026 </td><td style="background-color:#CCEEFF;width:93.6pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:87pt">22,500 </kbd> </td></tr> <tr><td style="width:374.4pt" valign="bottom">2027 </td><td style="width:93.6pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:87pt">45,000 </kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:374.4pt" valign="bottom">2028 </td><td style="background-color:#CCEEFF;width:93.6pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:87pt">11,250 </kbd> </td></tr> <tr><td style="width:374.4pt" valign="bottom">Total lease payments </td><td style="width:93.6pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:87pt">78,750 </kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:374.4pt" valign="bottom">Less imputed interest </td><td style="background-color:#CCEEFF;width:93.6pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:87pt">(6,180)</kbd> </td></tr> <tr><td style="width:374.4pt" valign="bottom">Total lease obligations </td><td style="width:93.6pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:87pt">72,570 </kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:374.4pt" valign="bottom">Less current lease obligations </td><td style="background-color:#CCEEFF;width:93.6pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:87pt">(39,915)</kbd> </td></tr> <tr><td style="width:374.4pt" valign="bottom">Long-term lease obligations </td><td style="width:93.6pt;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:87pt">32,655 </kbd> </td></tr> </table>

187863 108812 108701

49782

297269

2270059 1760485

297269

1993847 2031541

49782

96634

1015

<table style="margin:0 auto;border-collapse:collapse"><tr><td style="width:353.25pt" valign="bottom"> </td><td style="width:56.25pt" valign="bottom">June 30, </td><td style="width:2.25pt" valign="bottom"> </td><td style="width:56.25pt" valign="bottom">December 31, </td></tr> <tr><td style="width:353.25pt" valign="bottom"></td><td style="width:56.25pt;border-bottom:0.5pt solid #000000" valign="bottom">2026 </td><td style="width:2.25pt" valign="bottom"> </td><td style="width:56.25pt;border-bottom:0.5pt solid #000000" valign="bottom">2025 </td></tr> <tr><td style="background-color:#CCEEFF;width:353.25pt" valign="bottom">Operating leases </td><td style="background-color:#CCEEFF;width:56.25pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:2.25pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:56.25pt" valign="bottom"> </td></tr> <tr><td style="width:353.25pt" valign="bottom">Assets </td><td style="width:56.25pt" valign="bottom"> </td><td style="width:2.25pt" valign="bottom"> </td><td style="width:56.25pt" valign="bottom"> </td></tr> <tr><td style="background-color:#CCEEFF;width:353.25pt" valign="bottom">Right of use asset </td><td style="background-color:#CCEEFF;width:56.25pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:49pt">72,730 </kbd> </td><td style="background-color:#CCEEFF;width:2.25pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:56.25pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:49pt">91,221 </kbd> </td></tr> <tr><td style="width:353.25pt" valign="bottom"> </td><td style="width:56.25pt" valign="bottom"> </td><td style="width:2.25pt" valign="bottom"> </td><td style="width:56.25pt" valign="bottom"> </td></tr> <tr><td style="background-color:#CCEEFF;width:353.25pt" valign="bottom">Liabilities </td><td style="background-color:#CCEEFF;width:56.25pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:2.25pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:56.25pt" valign="bottom"> </td></tr> <tr><td style="width:353.25pt" valign="bottom">Current portion of right of use liability </td><td style="width:56.25pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:49pt">39,915 </kbd> </td><td style="width:2.25pt" valign="bottom"> </td><td style="width:56.25pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:49pt">37,976 </kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:353.25pt" valign="bottom">Right of use liability </td><td style="background-color:#CCEEFF;width:56.25pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:49pt">32,655 </kbd> </td><td style="background-color:#CCEEFF;width:2.25pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:56.25pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:49pt">53,109 </kbd> </td></tr> <tr><td style="width:353.25pt" valign="bottom">Total operating lease liabilities </td><td style="width:56.25pt;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:49pt">72,570 </kbd> </td><td style="width:2.25pt" valign="bottom"> </td><td style="width:56.25pt;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:49pt">91,085 </kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:353.25pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:56.25pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:2.25pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:56.25pt" valign="bottom"> </td></tr> <tr><td style="width:353.25pt" valign="bottom">Weighted average remaining lease term (years) </td><td style="width:56.25pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:49pt">1.75 </kbd> </td><td style="width:2.25pt" valign="bottom"> </td><td style="width:56.25pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:49pt">1.43 </kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:353.25pt" valign="bottom">Weighted average discount rate </td><td style="background-color:#CCEEFF;width:56.25pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:49pt">10.00%</kbd> </td><td style="background-color:#CCEEFF;width:2.25pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:56.25pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:49pt">10.00%</kbd> </td></tr> </table> 72730 91221

39915

37976

32655

53109

72570

91085

P1Y9M P1Y5M4D

0.10

<table style="margin:0 auto;border-collapse:collapse"><tr><td style="width:374.4pt" valign="bottom"> </td><td style="width:93.6pt" valign="bottom">Operating </td></tr> <tr><td style="width:374.4pt" valign="bottom">Period Ended December 31, </td><td style="width:93.6pt;border-bottom:0.5pt solid #000000" valign="bottom">Leases </td></tr> <tr><td style="background-color:#CCEEFF;width:374.4pt" valign="bottom">2026 </td><td style="background-color:#CCEEFF;width:93.6pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:87pt">22,500 </kbd> </td></tr> <tr><td style="width:374.4pt" valign="bottom">2027 </td><td style="width:93.6pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:87pt">45,000 </kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:374.4pt" valign="bottom">2028 </td><td style="background-color:#CCEEFF;width:93.6pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:87pt">11,250 </kbd> </td></tr> <tr><td style="width:374.4pt" valign="bottom">Total lease payments </td><td style="width:93.6pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:87pt">78,750 </kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:374.4pt" valign="bottom">Less imputed interest </td><td style="background-color:#CCEEFF;width:93.6pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:87pt">(6,180)</kbd> </td></tr> <tr><td style="width:374.4pt" valign="bottom">Total lease obligations </td><td style="width:93.6pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:87pt">72,570 </kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:374.4pt" valign="bottom">Less current lease obligations </td><td style="background-color:#CCEEFF;width:93.6pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:87pt">(39,915)</kbd> </td></tr> <tr><td style="width:374.4pt" valign="bottom">Long-term lease obligations </td><td style="width:93.6pt;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:87pt">32,655 </kbd> </td></tr> </table> 22500 45000 11250 78750 -6180

72570

39915

32655

NOTE 11: RELATED PARTY TRANSACTIONS As of June 30, 2026 and December 31, 2025, amounts due to related parties were approximately $666,140 and $666,140, respectively. These balances included $428,700 due to CSIS and a $165,000 capital contribution made by Peter Weitz, a shareholder of the Company, on behalf of J Street Capital Partners LLC in the joint venture, Interstice Cellars LLC. The advances are unsecured, non-interest-bearing, and due on demand. During the year ended December 31, 2025, Ranco LLC purchased products aggregating approximately $17.3 million from AGP Holdings LLC, an entity wholly owned by Allen Park, the Company’s former Chief Operating Officer and Controller, on arm’s length terms. These transactions are included in discontinued operations. On October 1, 2025, the arrangement was terminated by the Company. There were no purchases from AGP Holdings LLC during the three and six months ended June 30, 2026. Prestige was acquired from Thomas Hinde, who serves as a consultant to the Company under a winemaking services arrangement entered into in connection with the Prestige acquisition. Amounts payable to Mr. Hinde under the consulting arrangement were not material at June 30, 2026. On May 20, 2026, the Company issued ten-year warrants to purchase up to 500,000 shares of common stock at an exercise price of $0.50 per share to each of Brian Ross, the Company's President and Chief Executive Officer and a director, and Mario Marsillo Jr., the Company's Chief Business Officer and a director, in consideration of each executive officer's and director's services to the Company and in connection with their continuing deferral of compensation. See Note 8.

666140 666140 428700 165000 17.3

NOTE 12: DISCONTINUED OPERATIONS Background and Triggering Event On July 1, 2023, the Company, through its wholly owned subsidiary Ranco LLC, acquired assets from RAN CoPacking Solutions LLC to operate a co-packing and white-label manufacturing business for the hemp and wellness industries. Ranco’s services included third-party logistics, storage and order fulfilment, custom packaging and hardware solutions, and media and design services. On the same date, Ranco entered into a five-year exclusive Packwoods Private Label Services and Intellectual Property Licensing Agreement providing rights to manufacture, package, distribute, and sell hemp-based inhalable and edible products, nicotine-based vaporizer products, and related branded packaging materials. Following the passage of H.R. 5371 – the Continuing Appropriations, Agriculture, Legislative Branch, Military Construction and Veterans Affairs, and Extensions Act, 2026 – which bans intoxicating hemp-derived consumable products nationally effective November 12, 2026, management evaluated the long-term viability of Ranco’s operations. On November 19, 2025, the Company’s Board of Directors formally approved a plan to discontinue the operations of Ranco LLC, with an expected wind-down and exit from the business by December 31, 2025. Discontinued Operations Classification Ranco LLC operated as a separate legal entity and wholly owned subsidiary with clearly distinguishable operations, assets, revenues, expenses and cash flows, and represented a distinct line of business significantly impacted by adverse regulatory changes. The Board-approved decision to discontinue Ranco represents a strategic shift that has a major effect on the Company’s operations and financial results. Accordingly, Ranco qualifies for discontinued operations accounting under ASC 205-20 beginning as of November 19, 2025. Held-for-Sale Analysis – Abandonment Classification The Company considered whether the long-lived assets of Ranco should be classified as “held for sale” under ASC 360-10-45-9. Management concluded that the criteria for held-for-sale classification were not met as of June 30, 2026 because: (i) although management committed to a plan to explore strategic alternatives, no binding sale agreement has been reached; (ii) the assets are not available for immediate sale in their present condition due to the wind-down status and regulatory uncertainty under H.R. 5371; (iii) no active marketing program to locate a buyer had been initiated; (iv) a sale within twelve months is not probable given the national ban on intoxicating hemp-derived products; and (v) no asking price has been established and no formal marketing has commenced. Accordingly, the disposition of Ranco is classified as an abandonment under ASC 205-20-45-1(b) rather than a held-for-sale transaction. Under the abandonment model, assets are carried at their historical carrying values (no lower-of-cost-or-fair-value-less-costs-to-sell adjustment is required), and the assets are not presented as “held for sale” on the balance sheet. Retrospective Reclassification of Prior Periods In accordance with ASC 205-20, the Company has retrospectively reclassified the prior-period comparative financial statements to present Ranco’s results as discontinued operations, as follows: Condensed Consolidated Statements of Operations: Results of Ranco for all prior periods presented have been reclassified from continuing operations to discontinued operations. Revenues and expenses previously included in continuing operations line items have been removed. Total net loss for each period remains unchanged. Condensed Consolidated Statements of Cash Flows: Prior-period cash flows attributable to Ranco have been reclassified and presented separately as cash flows from discontinued operations within operating, investing and financing activities. Condensed Consolidated Balance Sheets: No retrospective reclassification is required for prior-period balance sheets. Assets and liabilities of Ranco are presented separately as of June 30, 2026 and December 31, 2025. All Ranco liabilities – including amounts previously classified as long-term (notes payable and right-of-use liabilities) – have been classified as current liabilities of discontinued operations, as there is no ongoing business basis supporting long-term classification under the abandonment model. Earnings (Loss) Per Share: Prior-period EPS amounts have been recast to separately present income (loss) per share from continuing operations and discontinued operations. Results of Discontinued Operations The following table presents the results of Ranco’s discontinued operations for the three and six months ended June 30, 2026 and 2025. <table style="margin:0 auto;border-collapse:collapse"><tr><td style="width:228.7pt" valign="bottom"> </td><td style="width:2.55pt" valign="bottom"> </td><td colspan="3" style="width:116.95pt" valign="bottom">Three Months Ended </td><td style="width:2.7pt" valign="bottom"> </td><td colspan="3" style="width:117.1pt" valign="bottom">Six Months Ended </td></tr> <tr><td style="width:228.7pt" valign="bottom"> </td><td style="width:2.55pt" valign="bottom"> </td><td colspan="3" style="width:116.95pt;border-bottom:0.5pt solid #000000" valign="bottom">June 30, </td><td style="width:2.7pt" valign="bottom"> </td><td colspan="3" style="width:117.1pt;border-bottom:0.5pt solid #000000" valign="bottom">June 30, </td></tr> <tr><td style="width:228.7pt" valign="bottom"></td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt;border-bottom:0.5pt solid #000000" valign="bottom">2026 </td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt;border-bottom:0.5pt solid #000000" valign="bottom">2025 </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt;border-bottom:0.5pt solid #000000" valign="bottom">2026 </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt;border-bottom:0.5pt solid #000000" valign="bottom">2025 </td></tr> <tr><td style="background-color:#CCEEFF;width:228.7pt" valign="bottom">Net revenues </td><td style="background-color:#CCEEFF;width:2.55pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:4pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">- </kbd> </td><td style="background-color:#CCEEFF;width:2.55pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:2pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">18,675,897 </kbd> </td><td style="background-color:#CCEEFF;width:2.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:4pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">- </kbd> </td><td style="background-color:#CCEEFF;width:2.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:2pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">24,568,518 </kbd> </td></tr> <tr><td style="width:228.7pt" valign="bottom">Cost of revenue </td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">- </kbd> </td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">17,907,678 </kbd> </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">- </kbd> </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">24,200,470 </kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:228.7pt" valign="bottom">Gross profit (loss) </td><td style="background-color:#CCEEFF;width:2.55pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">- </kbd> </td><td style="background-color:#CCEEFF;width:2.55pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">768,219 </kbd> </td><td style="background-color:#CCEEFF;width:2.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">- </kbd> </td><td style="background-color:#CCEEFF;width:2.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">368,048 </kbd> </td></tr> <tr><td style="width:228.7pt" valign="bottom"> </td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"> </td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"> </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"> </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"> </td></tr> <tr><td style="background-color:#CCEEFF;width:228.7pt" valign="bottom">Operating expenses: </td><td style="background-color:#CCEEFF;width:2.55pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:2.55pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:2.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:2.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"> </td></tr> <tr><td style="width:228.7pt" valign="bottom">Selling, general and administrative </td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">16,559 </kbd> </td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">2,622,016 </kbd> </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">115,070 </kbd> </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">4,238,282 </kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:228.7pt" valign="bottom">Total operating expenses </td><td style="background-color:#CCEEFF;width:2.55pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt;border-top:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">16,559 </kbd> </td><td style="background-color:#CCEEFF;width:2.55pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">2,622,016 </kbd> </td><td style="background-color:#CCEEFF;width:2.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt;border-top:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">115,070 </kbd> </td><td style="background-color:#CCEEFF;width:2.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">4,238,282 </kbd> </td></tr> <tr><td style="width:228.7pt" valign="bottom"> </td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"> </td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"> </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"> </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"> </td></tr> <tr><td style="background-color:#CCEEFF;width:228.7pt" valign="bottom">Loss from discontinued operations </td><td style="background-color:#CCEEFF;width:2.55pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">(16,559)</kbd> </td><td style="background-color:#CCEEFF;width:2.55pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">(1,853,797)</kbd> </td><td style="background-color:#CCEEFF;width:2.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">(115,070)</kbd> </td><td style="background-color:#CCEEFF;width:2.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">(3,870,234)</kbd> </td></tr> <tr><td style="width:228.7pt" valign="bottom"> </td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"> </td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"> </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"> </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"> </td></tr> <tr><td style="background-color:#CCEEFF;width:228.7pt" valign="bottom">Other income (expense): </td><td style="background-color:#CCEEFF;width:2.55pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:2.55pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:2.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:2.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"> </td></tr> <tr><td style="width:228.7pt" valign="bottom">Other income </td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">- </kbd> </td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">5,942 </kbd> </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">158,886 </kbd> </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">34,917 </kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:228.7pt" valign="bottom">Total other expense, net </td><td style="background-color:#CCEEFF;width:2.55pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt;border-top:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">- </kbd> </td><td style="background-color:#CCEEFF;width:2.55pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">5,942 </kbd> </td><td style="background-color:#CCEEFF;width:2.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt;border-top:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">158,886 </kbd> </td><td style="background-color:#CCEEFF;width:2.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">34,917 </kbd> </td></tr> <tr><td style="width:228.7pt" valign="bottom"> </td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"> </td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"> </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"> </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"> </td></tr> <tr><td style="background-color:#CCEEFF;width:228.7pt" valign="bottom">Provision for income taxes </td><td style="background-color:#CCEEFF;width:2.55pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">- </kbd> </td><td style="background-color:#CCEEFF;width:2.55pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">- </kbd> </td><td style="background-color:#CCEEFF;width:2.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">- </kbd> </td><td style="background-color:#CCEEFF;width:2.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">- </kbd> </td></tr> <tr><td style="width:228.7pt" valign="bottom">Net income (loss) from discontinued operations, net of tax </td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:4pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">(16,559)</kbd> </td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:2pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">(1,847,855)</kbd> </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:4pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">43,816 </kbd> </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:2pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">(3,835,317)</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:228.7pt" valign="bottom">Net income (loss) per common share - basic and diluted </td><td style="background-color:#CCEEFF;width:2.55pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:4pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">(0.00)</kbd> </td><td style="background-color:#CCEEFF;width:2.55pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:2pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">(0.22)</kbd> </td><td style="background-color:#CCEEFF;width:2.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:4pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">0.00 </kbd> </td><td style="background-color:#CCEEFF;width:2.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:2pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">(0.47)</kbd> </td></tr> <tr><td style="width:228.7pt" valign="bottom">Weighted average common shares outstanding - basic and diluted </td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">9,215,135 </kbd> </td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">8,272,813 </kbd> </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">8,937,468 </kbd> </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">8,247,585 </kbd> </td></tr> </table> The change from a net loss from discontinued operations of $3,835,317 during the six months ended June 30, 2025 to net income from discontinued operations of $43,816 during the six months ended June 30, 2026 was primarily attributable to: (i) other income of $158,886; and (ii) a decrease in selling, general and administrative expenses to $115,070 from $4,238,282 in the prior period, as the Company wound down Ranco’s operations. Assets and Liabilities of Discontinued Operations The following table presents the major classes of assets and liabilities of Ranco included in the condensed consolidated balance sheets as of June 30, 2026 and December 31, 2025. As discussed above, all Ranco liabilities have been classified as current under the abandonment model. <table style="margin:0 auto;border-collapse:collapse"><tr><td style="width:318.2pt" valign="bottom"> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.2pt" valign="bottom">June 30, </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.2pt" valign="bottom">December 31, </td></tr> <tr><td style="width:318.2pt" valign="bottom"></td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.2pt;border-bottom:0.5pt solid #000000" valign="bottom">2026 </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.2pt;border-bottom:0.5pt solid #000000" valign="bottom">2025 </td></tr> <tr><td style="background-color:#CCEEFF;width:318.2pt" valign="bottom">Current assets of discontinued operations: </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.2pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.2pt" valign="bottom"> </td></tr> <tr><td style="width:318.2pt" valign="bottom">Cash </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.2pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:63pt">82,225</kbd> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.2pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:63pt">84,799</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:318.2pt" valign="bottom">Total current assets of discontinued operations </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.2pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:63pt">82,225</kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.2pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:63pt">84,799</kbd> </td></tr> <tr><td style="width:318.2pt" valign="bottom"> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.2pt" valign="bottom"> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.2pt" valign="bottom"> </td></tr> <tr><td style="background-color:#CCEEFF;width:318.2pt" valign="bottom">Current liabilities of discontinued operations: </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.2pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.2pt" valign="bottom"> </td></tr> <tr><td style="width:318.2pt" valign="bottom">Accounts payable </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:63pt">3,851,967</kbd> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:63pt">3,308,519</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:318.2pt" valign="bottom">Accrued liabilities </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:63pt">4,266,996</kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:63pt">4,204,496</kbd> </td></tr> <tr><td style="width:318.2pt" valign="bottom">Right of use liability (reclassified to current) </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:63pt">1,223,254</kbd> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:63pt">1,765,842</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:318.2pt" valign="bottom">Notes payable (reclassified to current) </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:63pt">4,044,083</kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:63pt">4,044,083</kbd> </td></tr> <tr><td style="width:318.2pt" valign="bottom">Total current liabilities of discontinued operations </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.2pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:63pt">13,386,300</kbd> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.2pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:63pt">13,322,940</kbd> </td></tr> </table> The notes payable of $4,044,083 and right-of-use liability of $1,765,842 were previously classified as non-current liabilities. These have been reclassified to current liabilities of discontinued operations as of December 31, 2025, as Ranco no longer has a going-concern basis for long-term classification. The notes payable consist primarily of the notes originally issued in connection with the Ranco acquisition. Cash Flows from Discontinued Operations The following table presents the cash flows of Ranco for the six months ended June 30, 2026 and 2025. These amounts represent Ranco’s own cash flows and are presented on a different basis from the unaudited condensed consolidated statements of cash flows, which reflect the cash flows of continuing operations only and include cash transferred from Ranco as a single line within operating activities. Ranco’s cash is reported within current assets of discontinued operations on the unaudited condensed consolidated balance sheets and is excluded from cash on the face of those statements. <table style="margin:0 auto;border-collapse:collapse"><tr><td style="width:318.2pt" valign="bottom"> </td><td style="width:4.7pt" valign="bottom"> </td><td colspan="3" style="width:145.1pt" valign="bottom">Six Months Ended </td></tr> <tr><td style="width:318.2pt" valign="bottom"> </td><td style="width:4.7pt" valign="bottom"> </td><td colspan="3" style="width:145.1pt;border-bottom:0.5pt solid #000000" valign="bottom">June 30, </td></tr> <tr><td style="width:318.2pt" valign="bottom"></td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.2pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">2026 </td><td style="width:4.7pt;border-top:0.5pt solid #000000" valign="bottom"> </td><td style="width:70.2pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">2025 </td></tr> <tr><td style="background-color:#CCEEFF;width:318.2pt" valign="bottom">Net cash provided by operating activities </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.2pt;border-top:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:63pt">109,750</kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.2pt;border-top:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:63pt">2,900,524 </kbd> </td></tr> <tr><td style="width:318.2pt" valign="bottom">Net cash used in investing activities </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.2pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:63pt">-</kbd> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.2pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:63pt">(101,745)</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:318.2pt" valign="bottom">Net cash provided by (used in) financing activities </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.2pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:63pt">-</kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.2pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:63pt">(53,000)</kbd> </td></tr> </table> During the six months ended June 30, 2026, net income from discontinued operations was $43,816 and changes in discontinued operating assets and liabilities provided $63,360 of cash. During the six months ended June 30, 2025, net loss from discontinued operations was $3,835,317, offset by $565,467 in non-cash charges and changes in discontinued operating assets and liabilities of $6,170,374.

<table style="margin:0 auto;border-collapse:collapse"><tr><td style="width:228.7pt" valign="bottom"> </td><td style="width:2.55pt" valign="bottom"> </td><td colspan="3" style="width:116.95pt" valign="bottom">Three Months Ended </td><td style="width:2.7pt" valign="bottom"> </td><td colspan="3" style="width:117.1pt" valign="bottom">Six Months Ended </td></tr> <tr><td style="width:228.7pt" valign="bottom"> </td><td style="width:2.55pt" valign="bottom"> </td><td colspan="3" style="width:116.95pt;border-bottom:0.5pt solid #000000" valign="bottom">June 30, </td><td style="width:2.7pt" valign="bottom"> </td><td colspan="3" style="width:117.1pt;border-bottom:0.5pt solid #000000" valign="bottom">June 30, </td></tr> <tr><td style="width:228.7pt" valign="bottom"></td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt;border-bottom:0.5pt solid #000000" valign="bottom">2026 </td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt;border-bottom:0.5pt solid #000000" valign="bottom">2025 </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt;border-bottom:0.5pt solid #000000" valign="bottom">2026 </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt;border-bottom:0.5pt solid #000000" valign="bottom">2025 </td></tr> <tr><td style="background-color:#CCEEFF;width:228.7pt" valign="bottom">Net revenues </td><td style="background-color:#CCEEFF;width:2.55pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:4pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">- </kbd> </td><td style="background-color:#CCEEFF;width:2.55pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:2pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">18,675,897 </kbd> </td><td style="background-color:#CCEEFF;width:2.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:4pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">- </kbd> </td><td style="background-color:#CCEEFF;width:2.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:2pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">24,568,518 </kbd> </td></tr> <tr><td style="width:228.7pt" valign="bottom">Cost of revenue </td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">- </kbd> </td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">17,907,678 </kbd> </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">- </kbd> </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">24,200,470 </kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:228.7pt" valign="bottom">Gross profit (loss) </td><td style="background-color:#CCEEFF;width:2.55pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">- </kbd> </td><td style="background-color:#CCEEFF;width:2.55pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">768,219 </kbd> </td><td style="background-color:#CCEEFF;width:2.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">- </kbd> </td><td style="background-color:#CCEEFF;width:2.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">368,048 </kbd> </td></tr> <tr><td style="width:228.7pt" valign="bottom"> </td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"> </td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"> </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"> </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"> </td></tr> <tr><td style="background-color:#CCEEFF;width:228.7pt" valign="bottom">Operating expenses: </td><td style="background-color:#CCEEFF;width:2.55pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:2.55pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:2.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:2.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"> </td></tr> <tr><td style="width:228.7pt" valign="bottom">Selling, general and administrative </td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">16,559 </kbd> </td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">2,622,016 </kbd> </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">115,070 </kbd> </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">4,238,282 </kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:228.7pt" valign="bottom">Total operating expenses </td><td style="background-color:#CCEEFF;width:2.55pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt;border-top:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">16,559 </kbd> </td><td style="background-color:#CCEEFF;width:2.55pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">2,622,016 </kbd> </td><td style="background-color:#CCEEFF;width:2.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt;border-top:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">115,070 </kbd> </td><td style="background-color:#CCEEFF;width:2.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">4,238,282 </kbd> </td></tr> <tr><td style="width:228.7pt" valign="bottom"> </td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"> </td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"> </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"> </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"> </td></tr> <tr><td style="background-color:#CCEEFF;width:228.7pt" valign="bottom">Loss from discontinued operations </td><td style="background-color:#CCEEFF;width:2.55pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">(16,559)</kbd> </td><td style="background-color:#CCEEFF;width:2.55pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">(1,853,797)</kbd> </td><td style="background-color:#CCEEFF;width:2.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">(115,070)</kbd> </td><td style="background-color:#CCEEFF;width:2.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">(3,870,234)</kbd> </td></tr> <tr><td style="width:228.7pt" valign="bottom"> </td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"> </td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"> </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"> </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"> </td></tr> <tr><td style="background-color:#CCEEFF;width:228.7pt" valign="bottom">Other income (expense): </td><td style="background-color:#CCEEFF;width:2.55pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:2.55pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:2.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:2.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"> </td></tr> <tr><td style="width:228.7pt" valign="bottom">Other income </td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">- </kbd> </td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">5,942 </kbd> </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">158,886 </kbd> </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">34,917 </kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:228.7pt" valign="bottom">Total other expense, net </td><td style="background-color:#CCEEFF;width:2.55pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt;border-top:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">- </kbd> </td><td style="background-color:#CCEEFF;width:2.55pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">5,942 </kbd> </td><td style="background-color:#CCEEFF;width:2.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt;border-top:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">158,886 </kbd> </td><td style="background-color:#CCEEFF;width:2.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">34,917 </kbd> </td></tr> <tr><td style="width:228.7pt" valign="bottom"> </td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"> </td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"> </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"> </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt" valign="bottom"> </td></tr> <tr><td style="background-color:#CCEEFF;width:228.7pt" valign="bottom">Provision for income taxes </td><td style="background-color:#CCEEFF;width:2.55pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">- </kbd> </td><td style="background-color:#CCEEFF;width:2.55pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">- </kbd> </td><td style="background-color:#CCEEFF;width:2.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">- </kbd> </td><td style="background-color:#CCEEFF;width:2.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">- </kbd> </td></tr> <tr><td style="width:228.7pt" valign="bottom">Net income (loss) from discontinued operations, net of tax </td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:4pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">(16,559)</kbd> </td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:2pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">(1,847,855)</kbd> </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:4pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">43,816 </kbd> </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:2pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">(3,835,317)</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:228.7pt" valign="bottom">Net income (loss) per common share - basic and diluted </td><td style="background-color:#CCEEFF;width:2.55pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:4pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">(0.00)</kbd> </td><td style="background-color:#CCEEFF;width:2.55pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:2pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">(0.22)</kbd> </td><td style="background-color:#CCEEFF;width:2.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:4pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">0.00 </kbd> </td><td style="background-color:#CCEEFF;width:2.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:57.2pt;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:2pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">(0.47)</kbd> </td></tr> <tr><td style="width:228.7pt" valign="bottom">Weighted average common shares outstanding - basic and diluted </td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">9,215,135 </kbd> </td><td style="width:2.55pt" valign="bottom"> </td><td style="width:57.2pt;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">8,272,813 </kbd> </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:53pt">8,937,468 </kbd> </td><td style="width:2.7pt" valign="bottom"> </td><td style="width:57.2pt;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:55pt">8,247,585 </kbd> </td></tr> </table>

18675897

24568518

17907678

24200470

768219

368048

16559

2622016

115070

4238282

16559

2622016

115070

4238282

-16559

-1853797

-115070

-3870234

5942

158886

34917

5942

158886

34917

16559

1847855

-43816

3835317

-0 -0.22 0 -0.47 9215135 8272813 8937468 8247585

3835317

-43816

158886

115070

4238282

<table style="margin:0 auto;border-collapse:collapse"><tr><td style="width:318.2pt" valign="bottom"> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.2pt" valign="bottom">June 30, </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.2pt" valign="bottom">December 31, </td></tr> <tr><td style="width:318.2pt" valign="bottom"></td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.2pt;border-bottom:0.5pt solid #000000" valign="bottom">2026 </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.2pt;border-bottom:0.5pt solid #000000" valign="bottom">2025 </td></tr> <tr><td style="background-color:#CCEEFF;width:318.2pt" valign="bottom">Current assets of discontinued operations: </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.2pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.2pt" valign="bottom"> </td></tr> <tr><td style="width:318.2pt" valign="bottom">Cash </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.2pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:63pt">82,225</kbd> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.2pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:63pt">84,799</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:318.2pt" valign="bottom">Total current assets of discontinued operations </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.2pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:63pt">82,225</kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.2pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:63pt">84,799</kbd> </td></tr> <tr><td style="width:318.2pt" valign="bottom"> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.2pt" valign="bottom"> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.2pt" valign="bottom"> </td></tr> <tr><td style="background-color:#CCEEFF;width:318.2pt" valign="bottom">Current liabilities of discontinued operations: </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.2pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.2pt" valign="bottom"> </td></tr> <tr><td style="width:318.2pt" valign="bottom">Accounts payable </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:63pt">3,851,967</kbd> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:63pt">3,308,519</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:318.2pt" valign="bottom">Accrued liabilities </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:63pt">4,266,996</kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:63pt">4,204,496</kbd> </td></tr> <tr><td style="width:318.2pt" valign="bottom">Right of use liability (reclassified to current) </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:63pt">1,223,254</kbd> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:63pt">1,765,842</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:318.2pt" valign="bottom">Notes payable (reclassified to current) </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:63pt">4,044,083</kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.2pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:63pt">4,044,083</kbd> </td></tr> <tr><td style="width:318.2pt" valign="bottom">Total current liabilities of discontinued operations </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.2pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:63pt">13,386,300</kbd> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.2pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:63pt">13,322,940</kbd> </td></tr> </table>

82225

84799

82225

84799

3851967

3308519

4266996

4204496

1223254 1765842

4044083

13386300

13322940

4044083

1765842

109750 2900524

-101745

-53000

-43816

63360

3835317

565467 6170374

NOTE 13: COMMITMENTS AND CONTINGENCIES Legal Proceedings From time to time, the Company may become involved in legal proceedings arising in the ordinary course of business. The Company is not presently a party to any legal proceedings that it currently believes, if determined adversely to the Company, would individually or taken together have a material adverse effect on the Company’s business, operating results, financial condition or cash flows. Guarantee of Ranco Notes The Company has guaranteed the Ranco Notes (aggregate outstanding balance of $4,044,083 at June 30, 2026), which are classified within current liabilities of discontinued operations (see Note 12). Ranco LLC is the primary obligor on these notes; however, the Company may be required to satisfy these obligations in the event Ranco is unable to do so. As of June 30, 2026, no separate guarantee liability has been recognized under ASC 460, as the Company expects the obligations to be settled through negotiated settlements with the lenders. The Company is also pursuing discounted settlement of the discontinued obligations.

4044083

NOTE 14: SEGMENT REPORTING Following the classification of Ranco LLC as a discontinued operation in the fourth quarter of 2025, the Company has one reportable segment for the three and six months ended June 30, 2026 consisting of the CFN/Wine segment, which includes the operations of J Street, Prestige, Interstice Cellars, the CFN Media business, and CNP Operating. Prior to the discontinued operations classification, the Company had three operating segments: Ranco-Legacy, Ranco-AGP, and CFN (which included the CFN Media business, J Street, and CNP Operating). The historical segment results for the Ranco-Legacy and Ranco-AGP segments are now presented within discontinued operations. As the Company operates in a single reportable segment, the segment financial information is the same as the consolidated financial statements for continuing operations. The following table summarizes key financial data for the Company's single reportable segment: <table style="margin:0 auto;border-collapse:collapse"><tr><td style="width:165.45pt" valign="bottom"> </td><td style="width:4.7pt" valign="bottom"> </td><td colspan="3" style="width:146.5pt" valign="bottom">Three Months Ended </td><td style="width:4.7pt" valign="bottom"> </td><td colspan="3" style="width:146.65pt" valign="bottom">Six Months Ended </td></tr> <tr><td style="width:165.45pt" valign="bottom"> </td><td style="width:4.7pt" valign="bottom"> </td><td colspan="3" style="width:146.5pt;border-bottom:0.5pt solid #000000" valign="bottom">June 30, </td><td style="width:4.7pt" valign="bottom"> </td><td colspan="3" style="width:146.65pt;border-bottom:0.5pt solid #000000" valign="bottom">June 30, </td></tr> <tr><td style="width:165.45pt" valign="bottom"></td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.85pt;border-bottom:0.5pt solid #000000" valign="bottom">2026 </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.95pt;border-bottom:0.5pt solid #000000" valign="bottom">2025 </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.95pt;border-bottom:0.5pt solid #000000" valign="bottom">2026 </td><td style="width:4.75pt" valign="bottom"> </td><td style="width:70.95pt;border-bottom:0.5pt solid #000000" valign="bottom">2025 </td></tr> <tr><td style="background-color:#CCEEFF;width:165.45pt" valign="bottom">Net revenues </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.85pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">48,598 </kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">6,302 </kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">136,515 </kbd> </td><td style="background-color:#CCEEFF;width:4.75pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">8,585 </kbd> </td></tr> <tr><td style="width:165.45pt" valign="bottom">Cost of revenue </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.85pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">31,852 </kbd> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.95pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">100 </kbd> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.95pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">89,099 </kbd> </td><td style="width:4.75pt" valign="bottom"> </td><td style="width:70.95pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">352 </kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:165.45pt" valign="bottom">Gross profit </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.85pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">16,746 </kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">6,202 </kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">47,416 </kbd> </td><td style="background-color:#CCEEFF;width:4.75pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">8,233 </kbd> </td></tr> <tr><td style="width:165.45pt" valign="bottom"> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.85pt" valign="bottom"> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.95pt" valign="bottom"> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.95pt" valign="bottom"> </td><td style="width:4.75pt" valign="bottom"> </td><td style="width:70.95pt" valign="bottom"> </td></tr> <tr><td style="background-color:#CCEEFF;width:165.45pt" valign="bottom">Selling, general and administrative </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.85pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">1,349,714 </kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">337,955 </kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">2,576,228 </kbd> </td><td style="background-color:#CCEEFF;width:4.75pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">801,886 </kbd> </td></tr> <tr><td style="width:165.45pt" valign="bottom">Loss from operations </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.85pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(1,332,968)</kbd> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.95pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(331,753)</kbd> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.95pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(2,528,812)</kbd> </td><td style="width:4.75pt" valign="bottom"> </td><td style="width:70.95pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(793,653)</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:165.45pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.85pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:4.75pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt" valign="bottom"> </td></tr> <tr><td style="width:165.45pt" valign="bottom">Interest expense </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.85pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(58,196)</kbd> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.95pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(54,248)</kbd> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.95pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(113,304)</kbd> </td><td style="width:4.75pt" valign="bottom"> </td><td style="width:70.95pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(108,496)</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:165.45pt" valign="bottom">Loss on conversion of accrued interest </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.85pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">- </kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(60,000)</kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">- </kbd> </td><td style="background-color:#CCEEFF;width:4.75pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(60,000)</kbd> </td></tr> <tr><td style="width:165.45pt" valign="bottom">Other income </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.85pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">28,318 </kbd> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.95pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">- </kbd> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.95pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">44,936 </kbd> </td><td style="width:4.75pt" valign="bottom"> </td><td style="width:70.95pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">- </kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:165.45pt" valign="bottom">Total other expense, net </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.85pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(29,878)</kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(114,248)</kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(68,368)</kbd> </td><td style="background-color:#CCEEFF;width:4.75pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(168,496)</kbd> </td></tr> <tr><td style="width:165.45pt" valign="bottom"> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.85pt" valign="bottom"> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.95pt" valign="bottom"> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.95pt" valign="bottom"> </td><td style="width:4.75pt" valign="bottom"> </td><td style="width:70.95pt" valign="bottom"> </td></tr> <tr><td style="background-color:#CCEEFF;width:165.45pt" valign="bottom">Provision for income taxes </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.85pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">- </kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">- </kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">- </kbd> </td><td style="background-color:#CCEEFF;width:4.75pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">- </kbd> </td></tr> <tr><td style="width:165.45pt" valign="bottom">Net loss from continuing operations </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.85pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(1,362,846)</kbd> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.95pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(446,001)</kbd> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.95pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(2,597,180)</kbd> </td><td style="width:4.75pt" valign="bottom"> </td><td style="width:70.95pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(962,149)</kbd> </td></tr> </table> <table style="margin:0 auto;border-collapse:collapse"><tr><td style="width:318.2pt" valign="bottom"> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.2pt" valign="bottom">June 30, </td><td style="width:6.2pt" valign="bottom"> </td><td style="width:68.7pt" valign="bottom">December 31, </td></tr> <tr><td style="width:318.2pt" valign="bottom"> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.2pt" valign="bottom">2026 </td><td style="width:6.2pt" valign="bottom"> </td><td style="width:68.7pt" valign="bottom">2025 </td></tr> <tr><td style="background-color:#CCEEFF;width:318.2pt" valign="bottom">Total assets </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.2pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:63pt">724,848</kbd> </td><td style="background-color:#CCEEFF;width:6.2pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:68.7pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:62pt">1,230,330</kbd> </td></tr> </table>

<table style="margin:0 auto;border-collapse:collapse"><tr><td style="width:165.45pt" valign="bottom"> </td><td style="width:4.7pt" valign="bottom"> </td><td colspan="3" style="width:146.5pt" valign="bottom">Three Months Ended </td><td style="width:4.7pt" valign="bottom"> </td><td colspan="3" style="width:146.65pt" valign="bottom">Six Months Ended </td></tr> <tr><td style="width:165.45pt" valign="bottom"> </td><td style="width:4.7pt" valign="bottom"> </td><td colspan="3" style="width:146.5pt;border-bottom:0.5pt solid #000000" valign="bottom">June 30, </td><td style="width:4.7pt" valign="bottom"> </td><td colspan="3" style="width:146.65pt;border-bottom:0.5pt solid #000000" valign="bottom">June 30, </td></tr> <tr><td style="width:165.45pt" valign="bottom"></td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.85pt;border-bottom:0.5pt solid #000000" valign="bottom">2026 </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.95pt;border-bottom:0.5pt solid #000000" valign="bottom">2025 </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.95pt;border-bottom:0.5pt solid #000000" valign="bottom">2026 </td><td style="width:4.75pt" valign="bottom"> </td><td style="width:70.95pt;border-bottom:0.5pt solid #000000" valign="bottom">2025 </td></tr> <tr><td style="background-color:#CCEEFF;width:165.45pt" valign="bottom">Net revenues </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.85pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">48,598 </kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">6,302 </kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">136,515 </kbd> </td><td style="background-color:#CCEEFF;width:4.75pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">8,585 </kbd> </td></tr> <tr><td style="width:165.45pt" valign="bottom">Cost of revenue </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.85pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">31,852 </kbd> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.95pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">100 </kbd> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.95pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">89,099 </kbd> </td><td style="width:4.75pt" valign="bottom"> </td><td style="width:70.95pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">352 </kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:165.45pt" valign="bottom">Gross profit </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.85pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">16,746 </kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">6,202 </kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">47,416 </kbd> </td><td style="background-color:#CCEEFF;width:4.75pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">8,233 </kbd> </td></tr> <tr><td style="width:165.45pt" valign="bottom"> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.85pt" valign="bottom"> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.95pt" valign="bottom"> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.95pt" valign="bottom"> </td><td style="width:4.75pt" valign="bottom"> </td><td style="width:70.95pt" valign="bottom"> </td></tr> <tr><td style="background-color:#CCEEFF;width:165.45pt" valign="bottom">Selling, general and administrative </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.85pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">1,349,714 </kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">337,955 </kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">2,576,228 </kbd> </td><td style="background-color:#CCEEFF;width:4.75pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">801,886 </kbd> </td></tr> <tr><td style="width:165.45pt" valign="bottom">Loss from operations </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.85pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(1,332,968)</kbd> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.95pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(331,753)</kbd> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.95pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(2,528,812)</kbd> </td><td style="width:4.75pt" valign="bottom"> </td><td style="width:70.95pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(793,653)</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:165.45pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.85pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:4.75pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt" valign="bottom"> </td></tr> <tr><td style="width:165.45pt" valign="bottom">Interest expense </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.85pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(58,196)</kbd> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.95pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(54,248)</kbd> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.95pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(113,304)</kbd> </td><td style="width:4.75pt" valign="bottom"> </td><td style="width:70.95pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(108,496)</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:165.45pt" valign="bottom">Loss on conversion of accrued interest </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.85pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">- </kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(60,000)</kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">- </kbd> </td><td style="background-color:#CCEEFF;width:4.75pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(60,000)</kbd> </td></tr> <tr><td style="width:165.45pt" valign="bottom">Other income </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.85pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">28,318 </kbd> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.95pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">- </kbd> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.95pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">44,936 </kbd> </td><td style="width:4.75pt" valign="bottom"> </td><td style="width:70.95pt;border-bottom:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">- </kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:165.45pt" valign="bottom">Total other expense, net </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.85pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(29,878)</kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(114,248)</kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(68,368)</kbd> </td><td style="background-color:#CCEEFF;width:4.75pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(168,496)</kbd> </td></tr> <tr><td style="width:165.45pt" valign="bottom"> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.85pt" valign="bottom"> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.95pt" valign="bottom"> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.95pt" valign="bottom"> </td><td style="width:4.75pt" valign="bottom"> </td><td style="width:70.95pt" valign="bottom"> </td></tr> <tr><td style="background-color:#CCEEFF;width:165.45pt" valign="bottom">Provision for income taxes </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.85pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">- </kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">- </kbd> </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">- </kbd> </td><td style="background-color:#CCEEFF;width:4.75pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.95pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">- </kbd> </td></tr> <tr><td style="width:165.45pt" valign="bottom">Net loss from continuing operations </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.85pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(1,362,846)</kbd> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.95pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(446,001)</kbd> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.95pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(2,597,180)</kbd> </td><td style="width:4.75pt" valign="bottom"> </td><td style="width:70.95pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:64pt">(962,149)</kbd> </td></tr> </table> <table style="margin:0 auto;border-collapse:collapse"><tr><td style="width:318.2pt" valign="bottom"> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.2pt" valign="bottom">June 30, </td><td style="width:6.2pt" valign="bottom"> </td><td style="width:68.7pt" valign="bottom">December 31, </td></tr> <tr><td style="width:318.2pt" valign="bottom"> </td><td style="width:4.7pt" valign="bottom"> </td><td style="width:70.2pt" valign="bottom">2026 </td><td style="width:6.2pt" valign="bottom"> </td><td style="width:68.7pt" valign="bottom">2025 </td></tr> <tr><td style="background-color:#CCEEFF;width:318.2pt" valign="bottom">Total assets </td><td style="background-color:#CCEEFF;width:4.7pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:70.2pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:63pt">724,848</kbd> </td><td style="background-color:#CCEEFF;width:6.2pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:68.7pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;font:9pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:9pt Times New Roman;width:62pt">1,230,330</kbd> </td></tr> </table>

48598

6302

136515

8585

31852

100

89099

352

16746

6202

47416

8233

1349714

337955

2576228

801886

-1332968

-331753

-2528812

-793653

58196

54248

113304

108496

0 60000 0 60000

28318

44936

-29878

-114248

-68368

-168496

-1362846

-446001

-2597180

-962149

724848

1230330

NOTE 15: SUBSEQUENT EVENTS On July 1, 2026, the Company issued a 12% convertible promissory note to a third party in the principal amount of $100,000. Interest accrues at 12% per annum and is payable quarterly on each of June 1, September 1, December 1 and March 1, at the holder’s option in cash or in shares of common stock. The note matures on June 30, 2028 and may be prepaid in whole or in part at any time without penalty. At any time on or after July 1, 2027 and prior to maturity, the outstanding principal is convertible at the holder’s option into shares of common stock at a conversion price of $1.00 per share. In connection with the issuance of the note, the Company issued the lender a five-year common stock purchase warrant to purchase up to 100,000 shares of common stock exercisable at $1.00 per share. On August 24, 2026, the Company issued a 12% convertible promissory note to a third party in the principal amount of $50,000. Interest accrues at 12% per annum and is payable quarterly on each of June 1, September 1, December 1 and March 1, at the holder’s option in cash or in shares of common stock. The note matures on August 23, 2028 and may be prepaid in whole or in part at any time without penalty. At any time on or after July 1, 2027 and prior to maturity, the outstanding principal is convertible at the holder’s option into shares of common stock at a conversion price of $1.00 per share. In connection with the issuance of the note, the Company issued the lender a five-year common stock purchase warrant to purchase up to 50,000 shares of common stock exercisable at $1.00 per share. On August 24, 2026, the Company issued to Emerging Growth LLC an aggregate of 333,333 shares of common stock in lieu of $120,000 of interest payable through August 31, 2026 pursuant to the terms of the Series B Preferred Stock. On August 25, 2026, the Company issued 80,000 shares of common stock for services at an aggregate fair value of $28,800. The Company has evaluated subsequent events through the date these unaudited condensed consolidated financial statements were issued.