Exhibit 99.2

INDEX TO INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

Interim condensed consolidated financial statements
Interim Condensed Consolidated Balance Sheets as of March 31,2026 (unaudited) and September 30, 2025 (audited)		F-2
Unaudited Interim Condensed Consolidated Statements of Income and Comprehensive Income for the Six Months Ended March 31, 2026 and 2025		F-3
Unaudited Interim Condensed Consolidated Statements of Changes in Shareholders’ Equity for the Six Months Ended March 31, 2026 and 2025		F-4
Unaudited Interim Condensed Consolidated Statements of Cash Flows for the Six Months Ended March 31, 2026 and 2025		F-5

F-1

ChdgAI Commodities Limited

INTERIM CONDENSED CONSOLIDATED BALANCE SHEETS

AS OF MARCH 31, 2026 AND SEPTEMBER 30,2025

	2026			2025
	Unaudited			Audited
		US$			US$
ASSETS
Current assets:
Accounts receivable, net		219,068			64,180
Cash & Cash equivalent		4,978			-
Total current assets		224,046			64,180

Non-current assets:
Intangible assets		412,019			368,951
Deferred tax assets		-			-
Total non-current assets		412,019			368,951
Total assets		636,065			433,131

LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Tax payable		27,320			19,508
Amounts due to related parties		172,508			188,416
Total current liabilities		199,828			207,924

SHAREHOLDERS’ EQUITY
Class A ordinary shares (US$0.0001 par value; 450,000,000 shares authorized;8,000,000 and 5,500,000 shares issued and outstanding as of March 31, 2026 and September 30, 2025, respectively; retrospectively presented) *		800			550
Class B ordinary shares (US$0.0001 par value; 50,000,000 shares authorized;2,000,000 and 2,000,000 shares issued and outstanding as of March 31, 2026 and September 30, 2025, respectively; retrospectively presented) *		200			200
Common stock, value		200			200
Subscription receivables		(750	)		(750	)
Additional paid-in capital		197,791			1,282
Retained earnings		238,196			223,925
Total shareholders’ equity		436,237			225,207
Total liabilities and shareholders’ equity		636,065			433,131

*	Giving retroactive effect to the issuance of ordinary shares effected.

F-2

ChdgAI Commodities Limited

UNAUDITED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME

SIX MONTHS ENDED MARCH 31, 2026 AND 2025

	2026			2025
	Unaudited			Unaudited
		US$			US$
Revenues		194,649			89,670
Cost of revenues		(29,576	)		(15,324	)
Gross Profit		165,073			74,346

Operating expenses:
Amortization		(36,879	)		(36,879	)
General and administrative		(106,121	)		(38,456	)
Total operating expenses		(143,000	)		(75,335	)

Income (Loss) from operations		22,073			(989	)

Other income (loss):
Other income		10			-
Other expenses		-			(324	)
Total other income (loss), net		10			(324	)

Income before taxes		22,083			(1,313	)
Provision for income taxes		(7,812	)		-
Net income (loss)		14,271			(1,313	)

Other Comprehensive Income
Foreign currency translation adjustment		-			-
Total Comprehensive Income		14,271			(1,313	)

Earnings per share attributable to ordinary shareholders basic and diluted		0.00			(0.00	)
Weighted average number of ordinary shares used in computing earnings per share basic and diluted*		7,623,626			7,500,000

*	Giving retroactive effect to the issuance of ordinary shares effected.

F-3

ChdgAI Commodities Limited

UNAUDITED INTERIM STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY

SIX MONTHS ENDED MARCH 31, 2026 AND 2025

	Shares*		Amount		Shares		Amount		receivables			capital			Earnings			Total
	Ordinary Shares
	Class A				Class B							Additional
	No. of				No. of				Subscription			paid-in			Retained
	Shares*		Amount		Shares		Amount		receivables			capital			Earnings			Total
				$				$		$			$			$			$
Balance as of September 30, 2024		5,500,000		550		2,000,000		200		(750	)		1,282			(6,514	)		(5,232	)
Net income		-		-		-		-		-			-			(1,313	)		(1,313	)
Balance as of March 31 2025		5,500,000		550		2,000,000		200		(750	)		1,282			(7,827	)		(6,545	)
Balance as of September 30, 2025		5,500,000		550		2,000,000		200		(750	)		1,282			223,925			225,207
Additional Paid-in Capital resulting from the Reorganization													(53,174	)					(53,174	)
Shareholders’ premium capital contribution		2,500,000		250									249,683						249,933
Net income				-				-		-			-			14,271			14,271
Balance as of March 31 2026		8,000,000		800		2,000,000		200		(750	)		197,791			238,196			436,237

*	Giving retroactive effect to the issuance of ordinary shares effected.

F-4

ChdgAI Commodities Limited

UNAUDITED CONSOLIDATED STATEMENTS OF CASH FLOWS

SIX MONTHS ENDED MARCH 31, 2026 AND 2025

	2026			2025
	(Unaudited)			(Unaudited)
		US$			US$
Cash Flows from Operating Activities:
Net income (Loss)		14,271			(1,313	)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization		36,879			36,879
Provision for doubtful accounts		1,927			-
Changes in operating assets and liabilities:
Accounts receivable		(156,815	)		-
Tax payable		7,812			-
Net Cash provided by (used in) Operating Activities		(95,926	)		35,566

Cash Flows from Investing Activities
Purchase of intangible assets		(79,947	)		(265,639	)
Net Cash Used in Investing Activities		(79,947	)		(265,639	)

Cash Flows from Financing Activities:
Proceeds from (Repayment to) related parties		(15,908	)		230,073
Settlement of the reorganization consideration		(53,174	)		0
Common shares		250			0
Additional Paid in Capital		249,683			0
Net Cash provided by Financing Activities		180,851			230,073

Net Increase (Decrease) in Cash and Cash Equivalents		4,978			-
Cash – Beginning of the period		-			-
Cash – End of the period		4,978			-

F-5