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NOTE 1 – Summary of Significant Accounting Policies Organization SecureTech Innovations, Inc. (“SecureTech” or the “Company”) was incorporated in the State of Wyoming on March 2, 2017, under the name SecureTech, Inc. On December 20, 2017, the Company amended its Articles of Incorporation to change its name to SecureTech Innovations, Inc. The Company has established several wholly owned subsidiaries to support its strategic growth initiatives: <table style="border-collapse: collapse"><tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt">• </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt">On November 19, 2021, and November 25, 2021, the Company formed Piranha Blockchain, Inc., a Wyoming corporation, and Piranha Blockchain, Ltd., an Anguilla-based international business company, respectively (collectively, “Piranha”). </td></tr> <tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td></tr> <tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt">• </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt">On January 27, 2025, the Company incorporated two additional Wyoming-based subsidiaries: Terra Nova Technologies, Inc. and Top Kontrol, LLC. </td></tr> <tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td></tr> <tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt">• </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt">On June 6, 2025, the Company formed AI UltraProd, Inc., also a Wyoming corporation. </td></tr> </table> On June 23, 2025, through its wholly owned subsidiary AI UltraProd, Inc., the Company acquired 100% of Aiultraprod Group Limited, a Hong Kong limited liability company. Aiultraprod Group Limited owns a 90% equity interest in Zhejiang Jizhu Technology Co., Ltd., a limited liability company organized under the laws of the People’s Republic of China (collectively, “AI UltraProd”). SecureTech is a technology-focused company that develops and commercializes advanced solutions across several high-growth sectors, including artificial intelligence, industrial 3D printing and manufacturing, cybersecurity, and digital infrastructure. The Company’s business segments include: <table style="border-collapse: collapse"><tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt">• </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt">AI UltraProd: Specializes in AI-powered industrial 3D manufacturing technologies. </td></tr> <tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td></tr> <tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt">• </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt">Piranha Blockchain: Develops Web3 security protocols, blockchain infrastructure, digital asset reserves and management systems, and cybersecurity solutions </td></tr> <tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td></tr> <tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt">• </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt">Top Kontrol: Offers a patented anti-theft and anti-carjacking system capable of autonomously disabling a vehicle during a carjacking attempt without requiring driver intervention. </td></tr> </table> SecureTech’s mission is to develop and deploy innovative, real-world technologies that solve critical challenges across diverse industries. The Company is focused on advancing security, improving operational efficiency, and strengthening digital resilience through its portfolio of AI, blockchain, and cybersecurity solutions. Basis of Presentation The accompanying financial statements have been prepared in accordance with United States Generally Accepted Accounting Principles (“US GAAP”) for financial information and in accordance with the Securities and Exchange Commission’s (“SEC”) Regulation S-X. They reflect all adjustments that are, in the opinion of the Company’s management, necessary for a fair presentation of the financial position and operating results as of and for the fiscal years ended December 31, 2025, and 2024. Use of Estimates The accompanying financial statements of the Company have been prepared in accordance with US GAAP. Because a precise determination of many assets and liabilities is dependent upon future events, the preparation of financial statements for a period <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <a href="#Table_of_Contents" style="text-decoration: none">Table of Contents</a> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/>necessarily involves the use of estimates that have been made using careful judgment. Actual results may vary from these estimates. Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents. As of December 31, 2025 and 2024, the Company had no cash equivalents. Fair Value of Financial Instruments ASC 820, “Fair Value Measurements,” and ASC 825, “Financial Instruments,” require an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. It establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. It prioritizes the inputs into three levels that may be used to measure fair value: <table style="border-collapse: collapse"><tr><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 59.4pt">Level </td><td style="vertical-align: top; width: 13.5pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 441.9pt">Description </td></tr> <tr><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 59.4pt"> </td><td style="vertical-align: top; width: 13.5pt"> </td><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 441.9pt"> </td></tr> <tr><td style="vertical-align: top; background-color: #BDD6EE; width: 59.4pt">Level 1 </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 441.9pt">Applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. </td></tr> <tr><td style="vertical-align: top; width: 59.4pt">Level 2 </td><td style="vertical-align: top; width: 13.5pt"> </td><td style="vertical-align: top; width: 441.9pt">Applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability, such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. </td></tr> <tr><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; background-color: #BDD6EE; width: 59.4pt">Level 3 </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; background-color: #BDD6EE; width: 13.5pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; background-color: #BDD6EE; width: 441.9pt">Applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. </td></tr> </table> Inventory and Cost of Sales Inventories are stated at the lower of cost or realizable value, using the weighted average cost method. When an impairment indicator suggests that the carrying amounts of inventories might not be recoverable, the Company reviews such carrying amounts and estimates the net realizable value based on the most reliable evidence available at that time. An impairment loss is recorded if the net realizable value is less than the carrying value. Impairment indicators considered for these purposes are, among others, obsolescence, decrease in market prices, damage, and a firm commitment to sell. Deposits Refundable deposits are carried on the Company’s balance sheet at their fair market refundable value under current assets. Derivative Instruments ASC Topic 815, Derivatives and Hedging (“ASC Topic 815”), establishes accounting and reporting standards for derivative instruments and for hedging activities by requiring that all derivatives be recognized in the balance sheet and measured at fair value. Gains or losses resulting from changes in the fair value of derivatives are recognized in earnings. On the date of conversion or payoff of debt, the Company records the fair value of the conversion shares, removes the fair value of the related derivative liability, removes any discounts, and records a net gain or loss on debt extinguishment. Convertible Debt With Variable Conversion Options The Company has issued a convertible note which contains variable conversion options, whereby the outstanding principal and accrued interest may be converted, by the holder, into shares of the Company’s common stock, par value $0.001 per share, at a fixed discount to the price of the common stock at or around the time of conversion. The Company treats these convertible notes as stock settled debt under ASC 480, “Distinguishing Liabilities from Equity” and measures the fair value of the notes at the time of issuance, which is the result of the share price discount at the time of conversion, and records the put premium as interest expense. <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <a href="#Table_of_Contents" style="text-decoration: none">Table of Contents</a> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/>Equipment and Depreciation Equipment is recorded at cost and is depreciated using the straight-line method over its estimated useful life in years as follows: <table id="xdx_885_ecustom--PropertyAndEquipmentDepreciationTableTextBlock_zJd9HY2Nfjw9" style="border-collapse: collapse" summary="xdx: Disclosure - Property and Equipment and Depreciation (Details)"> <tr> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr><td style="vertical-align: top; background-color: #BDD6EE; padding-left: 5.4pt; padding-right: 5.4pt">Machinery equipment </td><td style="vertical-align: top; background-color: #BDD6EE; padding-left: 5.4pt; padding-right: 5.4pt"><p id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember__srt--RangeAxis__srt--MinimumMember_zOsTXwpQEoL5" style="font: 10pt Times New Roman; margin: 0; text-align: center">5</td> <td style="vertical-align: top; background-color: #BDD6EE; padding-left: 5.4pt; padding-right: 5.4pt">-</td> <td style="vertical-align: top; background-color: #BDD6EE; padding-left: 5.4pt; padding-right: 5.4pt"><p id="xdx_986_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember__srt--RangeAxis__srt--MaximumMember_zNcdIV7iG2pj" style="font: 10pt Times New Roman; margin: 0; text-align: center">10</td></tr> <tr><td style="vertical-align: top; width: 382.25pt; padding-left: 5.4pt; padding-right: 5.4pt">Computer software and equipment </td><td style="vertical-align: top; width: 61pt; padding-left: 5.4pt; padding-right: 5.4pt"><p id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember__srt--RangeAxis__srt--MinimumMember_zZZKJLXRWRBg" style="font: 10pt Times New Roman; margin: 0; text-align: center">2</td> <td style="vertical-align: top; width: 30pt; padding-left: 5.4pt; padding-right: 5.4pt">-</td> <td style="vertical-align: top; width: 30pt; padding-left: 5.4pt; padding-right: 5.4pt"><p id="xdx_983_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember__srt--RangeAxis__srt--MaximumMember_zboimWiFr8K1" style="font: 10pt Times New Roman; margin: 0; text-align: center">15</td></tr> <tr><td style="vertical-align: top; background-color: #BDD6EE; padding-left: 5.4pt; padding-right: 5.4pt">Furniture, fixtures, and equipment </td><td style="vertical-align: top; background-color: #BDD6EE; padding-left: 5.4pt; padding-right: 5.4pt"><p id="xdx_984_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember__srt--RangeAxis__srt--MinimumMember_zk8KkCquvSAf" style="font: 10pt Times New Roman; margin: 0; text-align: center">3</td> <td style="vertical-align: top; background-color: #BDD6EE; padding-left: 5.4pt; padding-right: 5.4pt">-</td> <td style="vertical-align: top; background-color: #BDD6EE; padding-left: 5.4pt; padding-right: 5.4pt"><p id="xdx_982_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember__srt--RangeAxis__srt--MaximumMember_zoJseUIZgk19" style="font: 10pt Times New Roman; margin: 0; text-align: center">10</td></tr> <tr><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; padding-left: 5.4pt; padding-right: 5.4pt">Leasehold improvements </td><td colspan="3" style="border-bottom: #000000 0.5pt solid; vertical-align: top; padding-left: 5.4pt; padding-right: 5.4pt">Life of Lease </td></tr> </table> Repair and maintenance costs are expensed as incurred. Costs associated with improvements that extend the life, increase the capacity, or improve the efficiency of our property and equipment are capitalized and depreciated over the asset's remaining useful life. Gains and losses on the disposition of equipment are reflected in operations. Depreciation is provided using the straight-line method over the assets' estimated useful lives. Depreciation expenses totaled $42,765 and $983 for the fiscal years ended December 31, 2025 and 2024, respectively. Cumulative depreciation for each asset class is as follows: <table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--PropertyPlantAndEquipmentTextBlock_zG2CmuFownY2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Plant and equipment (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_493_20251231_z6a3GGjasXQe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December 31, 2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_492_20241231_zsayDzQXIGI7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December 31, 2024</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="3" style="text-align: justify"> </td><td> </td> <td colspan="3" style="text-align: justify"> </td></tr> <tr id="xdx_40F_eus-gaap--MachineryAndEquipmentGross_iI_maPPAEGzRRD_zoTwhfNV5y7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: justify; padding-left: 5.4pt">Machinery equipment</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">278,659</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">— </td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--CapitalizedComputerSoftwareGross_iI_maPPAEGzRRD_zdz1OXtP0scc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 5.4pt">Computer, software, and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">90,909</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,916</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--FurnitureAndFixturesGross_iI_maPPAEGzRRD_zsBcn6ms4Yh5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Furniture, fixtures, and equipment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">27,916</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">— </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--PropertyPlantAndEquipmentGross_iTI_mtPPAEGzRRD_maPPAEGz967_zML235JYPArl" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-left: 5.4pt">Equipment</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">397,484</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">4,916</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAEGz967_zGW0iTDkMpub" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Less: Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(85,255</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,413</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--PropertyPlantAndEquipmentNet_iI_mtPPAEGz967_z3E1Lfkxun4e" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">Equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">312,229</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,503</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Revenue Recognition Effective January 1, 2018, the Company adopted ASC 606 — Revenue from Contracts with Customers. Revenue is recognized when control of promised goods or services is transferred to the customer, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. Consideration may be received before or after revenue is recognized; amounts received in advance are recorded as contract liabilities. Revenue Recognition; ASC 606 Five-Step Model Under ASC 606, the Company recognizes revenue by applying the following steps: (1) identify the contract with a customer; (2) identify the performance obligations; (3) determine the transaction price; (4) allocate the transaction price to performance obligations; and (5) recognize revenue as, or when, control of each performance obligation is transferred. For services transferred over time, revenue is recognized based on progress toward satisfaction of the performance obligation. For performance obligations satisfied at a point in time, revenue is recognized when control passes to the customer. Sales of Goods The Company recognizes revenue from the sale of (i) robotic products and related hardware, (ii) derivative products, and (iii) Top Kontrol product line offerings when control of the goods transfers to the customer. For these arrangements, the Company’s performance obligation is satisfied upon completion of delivery and installation of the related hardware and software. Hardware and software products are delivered using the Company’s employees and inventory purchased from third‑party vendors. The Company has concluded that it acts as the principal in these transactions because it controls the goods and services before they are transferred to the customer, is primarily responsible for fulfilling the promise to deliver and install the products, and bears the risk of loss while inventory is in transit. Accordingly, revenue is recognized on a gross basis at a point in time when control transfers to the customer. <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <a href="#Table_of_Contents" style="text-decoration: none">Table of Contents</a> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/>Robotic products and hardware equipment include systems used in construction, renewable energy, port logistics, and autonomous warehousing. Sales revenue also includes turnkey hardware and equipment solutions for AI computing centers, smart hospitals, smart campuses, smart water management systems, and other intelligent infrastructure applications. Derivative products include specialized 3D printing materials (such as Geo Mix and Geo Add), customized 3D‑printed finished goods, and spare parts and accessories for 3D printing and other robotic systems. Top Kontrol products represent sales from the Company’s legacy Top Kontrol product line. The Company accepts returns only for defective or non‑conforming products due to manufacturing or workmanship issues, typically within 10–30 days of customer receipt. For the years ended December 31, 2025 and 2024, the Company was not aware of any material claims related to product returns. Warranty provisions as of December 31, 2025 and 2024 were immaterial. Service Revenue The Company generates service revenue from technical, consulting, and advisory services related to its robotic and hardware product offerings. These services include: (i) installation and commissioning of equipment; (ii) 3D engineering design services for 3D printing applications; (iii) on‑site technical support and professional training; (iv) solution design for AI computing centers; (v) intelligent transformation services for traditional sectors (such as smart hospitals, smart campuses, and smart water systems); and (vi) equipment upgrades, maintenance, and repair services. Service arrangements are typically governed by tender documents or contracts that specify the transaction price, scope of services, and payment terms. Revenue from these services is recognized over time as the services are performed because the customer simultaneously receives and consumes the benefits of the Company’s performance. The primary performance obligation is the ongoing support and maintenance provided throughout the contract term, which is generally satisfied based on the passage of time. Standard payment terms are 30 days from the invoice date. Software support and maintenance services are delivered using the Company’s employees and independent vendors. The Company has determined that it acts as the principal in these arrangements and therefore recognizes revenue on a gross basis. Transaction prices are fixed and agreed upon before services are performed. Contracts do not include provisions for refunds or returns. For the year ended December 31, 2025, SecureTech was not aware of any material claims related to repair or inspection services. Contracts with Multiple Performance Obligations Certain customer contracts include a combination of equipment, materials, and services (for example, the sale of 3D printing robots bundled with design services, materials, installation, and training). For these arrangements, the Company identifies each distinct performance obligation and allocates the transaction price based on the relative standalone selling prices of each component. Revenue is recognized for each performance obligation when the related goods or services are transferred to the customer. Income Taxes The Company accounts for income taxes pursuant to FASB ASC 740, Income Taxes. Under FASB ASC 740-10-25, deferred tax assets and liabilities are determined based on temporary differences between the bases of certain assets and liabilities for income tax and financial reporting purposes. The deferred tax assets and liabilities are classified according to the financial statement classification of the assets and liabilities generating the differences. The Company maintains a valuation allowance with respect to deferred tax assets. The Company establishes a valuation allowance based upon the potential likelihood of realizing the deferred tax asset and taking into consideration the Company’s financial position and results of operations for the current period. Future realization of the deferred tax benefit depends on the existence of sufficient taxable income within the carryforward period under the Federal tax laws. <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <a href="#Table_of_Contents" style="text-decoration: none">Table of Contents</a> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/>Changes in circumstances, such as the Company generating taxable income, could cause a change in judgment about its ability to realize the related deferred tax asset. Any change in the valuation allowance will be included in income in the year of the change in estimate. Principles of Consolidation A subsidiary is an entity in which (i) the Company directly or indirectly controls more than 50% of the voting power, or (ii) the Company has the power to appoint or remove the majority of the members of the board of directors, to cast a majority of votes at board meetings, or to govern the financial and operating policies of the investee pursuant to a statute or under an agreement among the shareholders or equity holders. The accompanying consolidated financial statements include the consolidated financial statements of the Company and its wholly owned subsidiaries. Subsidiaries are entities over which the Company has control. Control is achieved when the Company has power over the investee, is exposed to, or has rights to, variable returns from its involvement with the investee, and has the ability to use its power to affect those returns. Subsidiaries are consolidated from the date on which the Company obtains control. The Company reassesses whether it controls an investee if facts and circumstances indicate changes to one or more of the three elements of control listed above. All inter-company balances and transactions are eliminated upon consolidation. The results of subsidiaries acquired are recorded in the consolidated statements of operations from the effective date of acquisition, as appropriate. The accompanying consolidated financial statements include the accounts of the following majority-owned subsidiaries as of December 31, 2025: <table style="border-collapse: collapse"><tr><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Subsidiaries (Entity Name) </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> Jurisdiction </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt">SecureTech Ownership </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt"> Principal Activities </td></tr> <tr><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td></tr> <tr><td style="vertical-align: top; background-color: #BDD6EE; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt">AI UltraProd, Inc. </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Wyoming </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt">100.0% </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt">US holding company for AI 3D printing and additive manufacturing assets </td></tr> <tr><td style="vertical-align: top; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Aiultraprod Group Limited </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Hong Kong </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt">100.0% </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt">IP holding & Asia-Pacific sales hub </td></tr> <tr><td style="vertical-align: top; background-color: #BDD6EE; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Zhejiang Jizhu Technology Company Limited </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt">PRC </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt">90.0% (indirect) </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt">R&D, 3D printing, robotics manufacturing, and materials </td></tr> <tr><td style="vertical-align: top; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Jizhu Technology (Huzhou) Company Limited </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt">PRC </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt">89.3% (indirect) </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt">Scientific research and technical services </td></tr> <tr><td style="vertical-align: top; background-color: #BDD6EE; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Piranha Blockchain, Inc. </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Wyoming </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt">100.0% </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt">Cybersecurity & blockchain platforms </td></tr> <tr><td style="vertical-align: top; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Piranha Blockchain, Ltd. </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Anguilla </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt">100.0% </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt">International digital-asset services </td></tr> <tr><td style="vertical-align: top; background-color: #BDD6EE; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Terra Nova Technologies, Inc. </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Wyoming </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt">100.0% </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt">Top Kontrol brand holding entity </td></tr> <tr><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Top Kontrol, LLC </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Wyoming </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt">100.0% </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt">Anti-theft/anti-carjacking systems </td></tr> </table> Acquisition of AI UltraProd Group of Companies On June 23, 2025, the Company, through its wholly owned subsidiary AI UltraProd, Inc., acquired 100 percent of the equity of Aiultraprod Group Limited, a Hong Kong limited liability company. Aiultraprod Group Limited holds 90 percent of Zhejiang Jizhu Technology Company Limited (“Jizhu PRC”), which in turn holds 80.4 percent of Jizhu Technology (Huzhou) Company Limited (“Jizhu Huzhou”). The transaction was completed entirely through the issuance of equity securities. It was accounted for as a business combination under ASC 805, Business Combinations. In accordance with ASC 810‑10, Consolidation, the Company evaluated its relationships with each entity in the acquired group to determine whether consolidation was required. Control exists when an investor (i) has the power to direct the activities of an entity that most significantly affect its economic performance, (ii) is exposed to or has rights to variable returns from its involvement with the entity, and (iii) has the ability to use its power to affect those returns. <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <a href="#Table_of_Contents" style="text-decoration: none">Table of Contents</a> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/>The Company determined that it holds, directly or indirectly, a controlling financial interest in each of the acquired entities because it owns more than 50 percent of the voting equity and has the ability to appoint the majority of board members and direct key operating and financial policies. Accordingly, the Company consolidates Aiultraprod Group Limited, Jizhu PRC, and Jizhu Huzhou from the acquisition date forward. The portion of equity interests in consolidated subsidiaries not attributable, directly or indirectly, to the Company is presented as non‑controlling interests (“NCI”) or redeemable non-controlling interests (“Redeemable NCI”) in the consolidated balance sheets and statements of operations, in accordance with ASC 810. NCI acquired in a business combination are initially measured at fair value as of the acquisition date. Redeemable NCI that contains redemption features not solely within the control of the Company are classified outside of permanent equity as Redeemable NCI in the mezzanine section of the consolidated balance sheets in accordance with ASC 480-10-S99, Distinguishing Liabilities from Equity. Subsequent to initial recognition, the Company adjusts the carrying amount of Redeemable NCI to the greater of (i) the carrying amount adjusted for the NCI holders’ share of the subsidiary’s earnings or losses, contributions, and distributions, or (ii) the redemption value applicable at the reporting date per relevant contract terms. The accretions were recorded against retained earnings, or in the absence of retained earnings, by charges against additional paid-in capital. Once additional paid-in capital had been exhausted, additional charges were recorded by increasing the accumulated deficit. The results of operations of the acquired entities are included in the Company’s consolidated statements of operations beginning June 23, 2025. The allocation of the purchase price resulted in recognition of $6,278,366 of goodwill, as described in Note 3, and $1,652,910 of contingent consideration related to a potential issuance of Series A Preferred Stock. On July 14, 2025, Jizhu PRC acquired an additional 8.9% interest in Jizhu Huzhou from a minority shareholder in exchange for a one-time cash payment of 100,000 RMB (~US$14,030). Foreign Currency Translation and Transactions The Company presents its financial information in United States Dollars (“USD”). The functional currency for the Company is USD, while its Hong Kong subsidiary uses Hong Kong Dollars (“HKD”) as its functional currency, and the PRC subsidiaries use RMB. The assessment of each entity’s functional currency is performed according to the requirements of Accounting Standards Codification (“ASC”) Topic 830, Foreign Currency Matters. In the consolidated financial statements, transactions conducted in currencies other than the applicable functional currencies are recorded using exchange rates effective on the transaction dates. At each balance sheet date, monetary assets and liabilities denominated in foreign currencies are translated into the functional currency at the exchange rate prevailing on that date. Resulting exchange gains and losses are included in the consolidated statements of loss and comprehensive income for the period in which they arise. Entities in the PRC use RMB as their functional currency, while those in Hong Kong use HKD. Financial statements are translated into USD with assets and liabilities at period-end rates, revenue and expenses at average rates, and shareholders’ equity at historical rates. Translation adjustments are shown as a separate item in accumulated other comprehensive loss under shareholders’ equity. The following exchange rates are used for translation: <table style="border-collapse: collapse"><tr><td style="vertical-align: top; width: 261pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td colspan="3" style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 229pt; padding-left: 5.4pt; padding-right: 5.4pt">For the fiscal year ended December 31, 2025 </td></tr> <tr><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 261pt; padding-left: 5.4pt; padding-right: 5.4pt"> Currency Exchange </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-top: #000000 0.5pt solid; border-bottom: #000000 0.5pt solid; vertical-align: top; width: 108pt; padding-left: 5.4pt; padding-right: 5.4pt"> Period End </td><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-top: #000000 0.5pt solid; border-bottom: #000000 0.5pt solid; vertical-align: top; width: 107.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> Average Rate </td></tr> <tr><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 261pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 108pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 107.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td></tr> <tr><td style="vertical-align: top; background-color: #BDD6EE; width: 261pt; padding-left: 5.4pt; padding-right: 5.4pt">USD to RMB </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 108pt; padding-left: 5.4pt; padding-right: 5.4pt">6.9931 </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 107.5pt; padding-left: 5.4pt; padding-right: 5.4pt">7.1235 </td></tr> <tr><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 261pt; padding-left: 5.4pt; padding-right: 5.4pt">USD to HKD </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 108pt; padding-left: 5.4pt; padding-right: 5.4pt">7.7833 </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 107.5pt; padding-left: 5.4pt; padding-right: 5.4pt">7.7994 </td></tr> </table> Mezzanine Equity Where equity interests are determined to be conditionally redeemable upon the occurrence of certain events that are not solely within the control of the Company, and upon such events, the share would become redeemable at the option of the holders, they are classified as mezzanine equity (temporary equity). The purpose of this classification is to convey that such a security <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <a href="#Table_of_Contents" style="text-decoration: none">Table of Contents</a> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/>may not be permanently part of equity and could result in a demand for cash or other assets of the entity in the future. The Company accretes the redeemable equity interests to their redemption value, which is purchase price plus interest per year over the period since issuance to the redemption date. The accretions were recorded against retained earnings, or in the absence of retained earnings, by charges against additional paid-in capital. Once additional paid-in capital had been exhausted, additional charges were recorded by increasing the accumulated deficit. Redeemable noncontrolling interests represent redeemable equity interests issued by the Company’s subsidiary to certain investors, and have been classified as mezzanine noncontrolling interests in the consolidated financial statements as these redeemable interests represent a put option that gives these investors the right to put the interest of the Company’s subsidiary for a certain rate of return. Pursuant to ASC 480-10, the investment is currently redeemable, but not mandatorily redeemable because of the uncertainty related to whether the holder will elect redemption. The process of adjusting non-controlling interests to its redemption value should be performed after attribution of the subsidiary’s net income or loss pursuant to ASC 810. The carrying amount of non-controlling interests will equal the higher of (i) its initial fair value adjusted by accumulated earnings/losses associated with the non-controlling interest or (ii) the redemption value as of the balance sheet date. The accretions were recorded against retained earnings, or in the absence of retained earnings, by charges against additional paid-in capital. Once additional paid-in capital had been exhausted, additional charges were recorded by increasing the accumulated deficit. Fiscal Year The Company elected December 31st for its fiscal year end. Reclassification Certain prior period amounts have been reclassified to conform to current presentation. Recent Accounting Pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board (the “FASB”) or other standard-setting bodies. The Company adopts each pronouncement as of its specified effective date. Unless otherwise described below, the Company does not expect pronouncements that have been issued but are not yet effective to have a material impact on its consolidated financial position, results of operations or cash flows upon adoption. Recently Adopted Accounting Pronouncements In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures (“ASU 2023-07”), which improves reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The disclosure requirements of ASU 2023-07 apply to all public entities, including those with a single reportable segment. The Company adopted ASU 2023-07 effective January 1, 2024 on a retrospective basis. Adoption resulted solely in expanded disclosures, which are presented in Note 10 — Segment Information, and did not affect the Company’s consolidated financial position, results of operations or cash flows. In March 2024, the FASB issued ASU No. 2024-02, Codification Improvements — Amendments to Remove References to the Concepts Statements (“ASU 2024-02”), which removes references to the FASB’s concepts statements from the FASB Accounting Standards Codification. The Company adopted ASU 2024-02 effective January 1, 2025. Adoption did not have a material impact on the Company’s consolidated financial statements or disclosures. In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (“ASU 2023-09”). ASU 2023-09 requires an entity to disclose, on an annual basis: <kbd style="font: 10pt Times New Roman; position: absolute; margin-left: -36pt">(i)</kbd>a reconciliation of its reported income tax expense (benefit) to the amount computed by applying the statutory income tax rate of its jurisdiction of domicile to income (loss) from continuing operations before income taxes, presented in both percentages and reporting-currency amounts using the specific categories prescribed by the standard, with each reconciling item within those categories that equals or exceeds five percent of the amount computed by multiplying income (loss) from continuing operations before income taxes by that statutory rate disaggregated by nature and, in the case of foreign tax effects, further disaggregated by jurisdiction; <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <a href="#Table_of_Contents" style="text-decoration: none">Table of Contents</a> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/><kbd style="font: 10pt Times New Roman; position: absolute; margin-left: -36pt">(ii)</kbd>income taxes paid, net of refunds received, disaggregated between federal, state and foreign, and by individual jurisdiction in which income taxes paid, net of refunds received, equals or exceeds five percent of total income taxes paid, net of refunds received; and <kbd style="font: 10pt Times New Roman; position: absolute; margin-left: -36pt">(iii)</kbd>income (loss) from continuing operations before income taxes disaggregated between domestic and foreign, and income tax expense (benefit) from continuing operations disaggregated between federal, state and foreign. ASU 2023-09 is effective for annual periods beginning after December 15, 2024, and is applied on a prospective basis, with retrospective application permitted. The Company adopted ASU 2023-09 effective January 1, 2025 on a prospective basis. Adoption of ASU 2023-09 did not change the amount of income tax expense recognized by the Company or any amount reported in the consolidated balance sheets, the consolidated statements of operations and comprehensive income (loss), the consolidated statements of changes in stockholders’ equity (deficit) or the consolidated statements of cash flows for any period presented. Adoption resulted solely in expanded disclosures, which are presented in Note 13 — Income Taxes. Consistent with the prospective transition method, the disclosures required by ASU 2023-09 are presented for the year ended December 31, 2025, and the corresponding disclosures for the year ended December 31, 2024 continue to be presented in accordance with the requirements in effect prior to adoption. Recently Issued Accounting Pronouncements Not Yet Adopted In October 2023, the FASB issued ASU No. 2023-06, Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative, which amends the disclosure or presentation requirements of various subtopics in the FASB Accounting Standards Codification and aligns those requirements with the SEC’s regulations. The effective date for each amendment is the date on which the SEC removes the related requirement from Regulation S-X or Regulation S-K. The Company is currently evaluating the potential effect of this ASU on its consolidated financial statements but does not expect the impact to be material. In November 2024, the FASB issued ASU No. 2024-03, Income Statement-Reporting Comprehensive Income-Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. ASU 2024-03 requires public companies to disclose, in the notes to the financial statements, specific information about certain costs and expenses at each interim and annual reporting period. This includes disclosing amounts related to employee compensation, depreciation, and intangible asset amortization. In addition, public companies will need to provide qualitative description of the amounts remaining in relevant expense captions that are not separately disaggregated quantitatively. ASU 2024-03 is effective for public business entities for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. In January 2025, the FASB issued ASU 2025-01, “Income Statement — Reporting Comprehensive Income — Expense Disaggregation Disclosures (Subtopic 220-40): Clarifying the Effective Date.” ASU 2025-01 amends the effective date of ASU 2024-03 to clarify that all public business entities are required to adopt the guidance in annual reporting periods beginning after December 15, 2026, and interim periods within annual reporting periods beginning after December 15, 2027. Implementation of ASU 2024-03 may be applied prospectively or retrospectively. Early adoption of ASU 2024-03 is permitted. The Company does not expect the adoption of ASU 2024-03 to have a material impact on its consolidated financial statements. In July 2025, the FASB issued ASU No. 2025-05, Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets. The amendment provides (1) all entities with a practical expedient to assume that current conditions as of the balance sheet date do not change for the remaining life of the assets and (2) entities other than public business entities with an accounting policy election to consider collection activity after the balance sheet date when estimating expected credit losses for current accounts receivable and current contract assets arising from transactions accounted for under Topic 606. This guidance is effective for annual reporting periods beginning after December 15, 2025 and interim reporting periods within those annual reporting periods. Early adoption is permitted. The Company is currently reviewing the provisions of this guidance, has not yet adopted the standard, and does not currently expect adoption of ASU 2025-05 to have a material effect on the consolidated financial statements. Except for the above-mentioned pronouncements, there are no new recently issued accounting standards that will have a material impact on the consolidated balance sheets, statements of operations, and cash flows.

Organization SecureTech Innovations, Inc. (“SecureTech” or the “Company”) was incorporated in the State of Wyoming on March 2, 2017, under the name SecureTech, Inc. On December 20, 2017, the Company amended its Articles of Incorporation to change its name to SecureTech Innovations, Inc. The Company has established several wholly owned subsidiaries to support its strategic growth initiatives: <table style="border-collapse: collapse"><tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt">• </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt">On November 19, 2021, and November 25, 2021, the Company formed Piranha Blockchain, Inc., a Wyoming corporation, and Piranha Blockchain, Ltd., an Anguilla-based international business company, respectively (collectively, “Piranha”). </td></tr> <tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td></tr> <tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt">• </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt">On January 27, 2025, the Company incorporated two additional Wyoming-based subsidiaries: Terra Nova Technologies, Inc. and Top Kontrol, LLC. </td></tr> <tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td></tr> <tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt">• </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt">On June 6, 2025, the Company formed AI UltraProd, Inc., also a Wyoming corporation. </td></tr> </table> On June 23, 2025, through its wholly owned subsidiary AI UltraProd, Inc., the Company acquired 100% of Aiultraprod Group Limited, a Hong Kong limited liability company. Aiultraprod Group Limited owns a 90% equity interest in Zhejiang Jizhu Technology Co., Ltd., a limited liability company organized under the laws of the People’s Republic of China (collectively, “AI UltraProd”). SecureTech is a technology-focused company that develops and commercializes advanced solutions across several high-growth sectors, including artificial intelligence, industrial 3D printing and manufacturing, cybersecurity, and digital infrastructure. The Company’s business segments include: <table style="border-collapse: collapse"><tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt">• </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt">AI UltraProd: Specializes in AI-powered industrial 3D manufacturing technologies. </td></tr> <tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td></tr> <tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt">• </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt">Piranha Blockchain: Develops Web3 security protocols, blockchain infrastructure, digital asset reserves and management systems, and cybersecurity solutions </td></tr> <tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td></tr> <tr><td style="vertical-align: top; width: 27pt; padding-left: 5.4pt; padding-right: 5.4pt">• </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 463pt; padding-left: 5.4pt; padding-right: 5.4pt">Top Kontrol: Offers a patented anti-theft and anti-carjacking system capable of autonomously disabling a vehicle during a carjacking attempt without requiring driver intervention. </td></tr> </table> SecureTech’s mission is to develop and deploy innovative, real-world technologies that solve critical challenges across diverse industries. The Company is focused on advancing security, improving operational efficiency, and strengthening digital resilience through its portfolio of AI, blockchain, and cybersecurity solutions.

Basis of Presentation The accompanying financial statements have been prepared in accordance with United States Generally Accepted Accounting Principles (“US GAAP”) for financial information and in accordance with the Securities and Exchange Commission’s (“SEC”) Regulation S-X. They reflect all adjustments that are, in the opinion of the Company’s management, necessary for a fair presentation of the financial position and operating results as of and for the fiscal years ended December 31, 2025, and 2024.

Use of Estimates The accompanying financial statements of the Company have been prepared in accordance with US GAAP. Because a precise determination of many assets and liabilities is dependent upon future events, the preparation of financial statements for a period <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <a href="#Table_of_Contents" style="text-decoration: none">Table of Contents</a> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/>necessarily involves the use of estimates that have been made using careful judgment. Actual results may vary from these estimates.

Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents. As of December 31, 2025 and 2024, the Company had no cash equivalents.

Fair Value of Financial Instruments ASC 820, “Fair Value Measurements,” and ASC 825, “Financial Instruments,” require an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. It establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. It prioritizes the inputs into three levels that may be used to measure fair value: <table style="border-collapse: collapse"><tr><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 59.4pt">Level </td><td style="vertical-align: top; width: 13.5pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 441.9pt">Description </td></tr> <tr><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 59.4pt"> </td><td style="vertical-align: top; width: 13.5pt"> </td><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 441.9pt"> </td></tr> <tr><td style="vertical-align: top; background-color: #BDD6EE; width: 59.4pt">Level 1 </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 441.9pt">Applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. </td></tr> <tr><td style="vertical-align: top; width: 59.4pt">Level 2 </td><td style="vertical-align: top; width: 13.5pt"> </td><td style="vertical-align: top; width: 441.9pt">Applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability, such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. </td></tr> <tr><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; background-color: #BDD6EE; width: 59.4pt">Level 3 </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; background-color: #BDD6EE; width: 13.5pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; background-color: #BDD6EE; width: 441.9pt">Applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. </td></tr> </table>

Inventory and Cost of Sales Inventories are stated at the lower of cost or realizable value, using the weighted average cost method. When an impairment indicator suggests that the carrying amounts of inventories might not be recoverable, the Company reviews such carrying amounts and estimates the net realizable value based on the most reliable evidence available at that time. An impairment loss is recorded if the net realizable value is less than the carrying value. Impairment indicators considered for these purposes are, among others, obsolescence, decrease in market prices, damage, and a firm commitment to sell.

Deposits Refundable deposits are carried on the Company’s balance sheet at their fair market refundable value under current assets.

Derivative Instruments ASC Topic 815, Derivatives and Hedging (“ASC Topic 815”), establishes accounting and reporting standards for derivative instruments and for hedging activities by requiring that all derivatives be recognized in the balance sheet and measured at fair value. Gains or losses resulting from changes in the fair value of derivatives are recognized in earnings. On the date of conversion or payoff of debt, the Company records the fair value of the conversion shares, removes the fair value of the related derivative liability, removes any discounts, and records a net gain or loss on debt extinguishment.

Convertible Debt With Variable Conversion Options The Company has issued a convertible note which contains variable conversion options, whereby the outstanding principal and accrued interest may be converted, by the holder, into shares of the Company’s common stock, par value $0.001 per share, at a fixed discount to the price of the common stock at or around the time of conversion. The Company treats these convertible notes as stock settled debt under ASC 480, “Distinguishing Liabilities from Equity” and measures the fair value of the notes at the time of issuance, which is the result of the share price discount at the time of conversion, and records the put premium as interest expense. <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <a href="#Table_of_Contents" style="text-decoration: none">Table of Contents</a> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/>Equipment and Depreciation Equipment is recorded at cost and is depreciated using the straight-line method over its estimated useful life in years as follows: <table id="xdx_885_ecustom--PropertyAndEquipmentDepreciationTableTextBlock_zJd9HY2Nfjw9" style="border-collapse: collapse" summary="xdx: Disclosure - Property and Equipment and Depreciation (Details)"> <tr> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr><td style="vertical-align: top; background-color: #BDD6EE; padding-left: 5.4pt; padding-right: 5.4pt">Machinery equipment </td><td style="vertical-align: top; background-color: #BDD6EE; padding-left: 5.4pt; padding-right: 5.4pt"><p id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember__srt--RangeAxis__srt--MinimumMember_zOsTXwpQEoL5" style="font: 10pt Times New Roman; margin: 0; text-align: center">5</td> <td style="vertical-align: top; background-color: #BDD6EE; padding-left: 5.4pt; padding-right: 5.4pt">-</td> <td style="vertical-align: top; background-color: #BDD6EE; padding-left: 5.4pt; padding-right: 5.4pt"><p id="xdx_986_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember__srt--RangeAxis__srt--MaximumMember_zNcdIV7iG2pj" style="font: 10pt Times New Roman; margin: 0; text-align: center">10</td></tr> <tr><td style="vertical-align: top; width: 382.25pt; padding-left: 5.4pt; padding-right: 5.4pt">Computer software and equipment </td><td style="vertical-align: top; width: 61pt; padding-left: 5.4pt; padding-right: 5.4pt"><p id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember__srt--RangeAxis__srt--MinimumMember_zZZKJLXRWRBg" style="font: 10pt Times New Roman; margin: 0; text-align: center">2</td> <td style="vertical-align: top; width: 30pt; padding-left: 5.4pt; padding-right: 5.4pt">-</td> <td style="vertical-align: top; width: 30pt; padding-left: 5.4pt; padding-right: 5.4pt"><p id="xdx_983_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember__srt--RangeAxis__srt--MaximumMember_zboimWiFr8K1" style="font: 10pt Times New Roman; margin: 0; text-align: center">15</td></tr> <tr><td style="vertical-align: top; background-color: #BDD6EE; padding-left: 5.4pt; padding-right: 5.4pt">Furniture, fixtures, and equipment </td><td style="vertical-align: top; background-color: #BDD6EE; padding-left: 5.4pt; padding-right: 5.4pt"><p id="xdx_984_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember__srt--RangeAxis__srt--MinimumMember_zk8KkCquvSAf" style="font: 10pt Times New Roman; margin: 0; text-align: center">3</td> <td style="vertical-align: top; background-color: #BDD6EE; padding-left: 5.4pt; padding-right: 5.4pt">-</td> <td style="vertical-align: top; background-color: #BDD6EE; padding-left: 5.4pt; padding-right: 5.4pt"><p id="xdx_982_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember__srt--RangeAxis__srt--MaximumMember_zoJseUIZgk19" style="font: 10pt Times New Roman; margin: 0; text-align: center">10</td></tr> <tr><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; padding-left: 5.4pt; padding-right: 5.4pt">Leasehold improvements </td><td colspan="3" style="border-bottom: #000000 0.5pt solid; vertical-align: top; padding-left: 5.4pt; padding-right: 5.4pt">Life of Lease </td></tr> </table> Repair and maintenance costs are expensed as incurred. Costs associated with improvements that extend the life, increase the capacity, or improve the efficiency of our property and equipment are capitalized and depreciated over the asset's remaining useful life. Gains and losses on the disposition of equipment are reflected in operations. Depreciation is provided using the straight-line method over the assets' estimated useful lives. Depreciation expenses totaled $42,765 and $983 for the fiscal years ended December 31, 2025 and 2024, respectively. Cumulative depreciation for each asset class is as follows: <table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--PropertyPlantAndEquipmentTextBlock_zG2CmuFownY2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Plant and equipment (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_493_20251231_z6a3GGjasXQe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December 31, 2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_492_20241231_zsayDzQXIGI7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December 31, 2024</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="3" style="text-align: justify"> </td><td> </td> <td colspan="3" style="text-align: justify"> </td></tr> <tr id="xdx_40F_eus-gaap--MachineryAndEquipmentGross_iI_maPPAEGzRRD_zoTwhfNV5y7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: justify; padding-left: 5.4pt">Machinery equipment</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">278,659</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">— </td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--CapitalizedComputerSoftwareGross_iI_maPPAEGzRRD_zdz1OXtP0scc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 5.4pt">Computer, software, and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">90,909</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,916</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--FurnitureAndFixturesGross_iI_maPPAEGzRRD_zsBcn6ms4Yh5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Furniture, fixtures, and equipment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">27,916</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">— </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--PropertyPlantAndEquipmentGross_iTI_mtPPAEGzRRD_maPPAEGz967_zML235JYPArl" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-left: 5.4pt">Equipment</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">397,484</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">4,916</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAEGz967_zGW0iTDkMpub" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Less: Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(85,255</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,413</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--PropertyPlantAndEquipmentNet_iI_mtPPAEGz967_z3E1Lfkxun4e" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">Equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">312,229</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,503</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table id="xdx_885_ecustom--PropertyAndEquipmentDepreciationTableTextBlock_zJd9HY2Nfjw9" style="border-collapse: collapse" summary="xdx: Disclosure - Property and Equipment and Depreciation (Details)"> <tr> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr><td style="vertical-align: top; background-color: #BDD6EE; padding-left: 5.4pt; padding-right: 5.4pt">Machinery equipment </td><td style="vertical-align: top; background-color: #BDD6EE; padding-left: 5.4pt; padding-right: 5.4pt"><p id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember__srt--RangeAxis__srt--MinimumMember_zOsTXwpQEoL5" style="font: 10pt Times New Roman; margin: 0; text-align: center">5</td> <td style="vertical-align: top; background-color: #BDD6EE; padding-left: 5.4pt; padding-right: 5.4pt">-</td> <td style="vertical-align: top; background-color: #BDD6EE; padding-left: 5.4pt; padding-right: 5.4pt"><p id="xdx_986_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember__srt--RangeAxis__srt--MaximumMember_zNcdIV7iG2pj" style="font: 10pt Times New Roman; margin: 0; text-align: center">10</td></tr> <tr><td style="vertical-align: top; width: 382.25pt; padding-left: 5.4pt; padding-right: 5.4pt">Computer software and equipment </td><td style="vertical-align: top; width: 61pt; padding-left: 5.4pt; padding-right: 5.4pt"><p id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember__srt--RangeAxis__srt--MinimumMember_zZZKJLXRWRBg" style="font: 10pt Times New Roman; margin: 0; text-align: center">2</td> <td style="vertical-align: top; width: 30pt; padding-left: 5.4pt; padding-right: 5.4pt">-</td> <td style="vertical-align: top; width: 30pt; padding-left: 5.4pt; padding-right: 5.4pt"><p id="xdx_983_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember__srt--RangeAxis__srt--MaximumMember_zboimWiFr8K1" style="font: 10pt Times New Roman; margin: 0; text-align: center">15</td></tr> <tr><td style="vertical-align: top; background-color: #BDD6EE; padding-left: 5.4pt; padding-right: 5.4pt">Furniture, fixtures, and equipment </td><td style="vertical-align: top; background-color: #BDD6EE; padding-left: 5.4pt; padding-right: 5.4pt"><p id="xdx_984_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember__srt--RangeAxis__srt--MinimumMember_zk8KkCquvSAf" style="font: 10pt Times New Roman; margin: 0; text-align: center">3</td> <td style="vertical-align: top; background-color: #BDD6EE; padding-left: 5.4pt; padding-right: 5.4pt">-</td> <td style="vertical-align: top; background-color: #BDD6EE; padding-left: 5.4pt; padding-right: 5.4pt"><p id="xdx_982_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember__srt--RangeAxis__srt--MaximumMember_zoJseUIZgk19" style="font: 10pt Times New Roman; margin: 0; text-align: center">10</td></tr> <tr><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; padding-left: 5.4pt; padding-right: 5.4pt">Leasehold improvements </td><td colspan="3" style="border-bottom: #000000 0.5pt solid; vertical-align: top; padding-left: 5.4pt; padding-right: 5.4pt">Life of Lease </td></tr> </table>

P5Y

P10Y

P2Y

P15Y

P3Y

P10Y

<table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--PropertyPlantAndEquipmentTextBlock_zG2CmuFownY2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Plant and equipment (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_493_20251231_z6a3GGjasXQe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December 31, 2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_492_20241231_zsayDzQXIGI7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December 31, 2024</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="3" style="text-align: justify"> </td><td> </td> <td colspan="3" style="text-align: justify"> </td></tr> <tr id="xdx_40F_eus-gaap--MachineryAndEquipmentGross_iI_maPPAEGzRRD_zoTwhfNV5y7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: justify; padding-left: 5.4pt">Machinery equipment</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">278,659</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">— </td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--CapitalizedComputerSoftwareGross_iI_maPPAEGzRRD_zdz1OXtP0scc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 5.4pt">Computer, software, and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">90,909</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,916</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--FurnitureAndFixturesGross_iI_maPPAEGzRRD_zsBcn6ms4Yh5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Furniture, fixtures, and equipment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">27,916</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">— </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--PropertyPlantAndEquipmentGross_iTI_mtPPAEGzRRD_maPPAEGz967_zML235JYPArl" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-left: 5.4pt">Equipment</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">397,484</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">4,916</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAEGz967_zGW0iTDkMpub" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Less: Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(85,255</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,413</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--PropertyPlantAndEquipmentNet_iI_mtPPAEGz967_z3E1Lfkxun4e" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">Equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">312,229</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,503</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

278659

90909

4916

27916

397484

4916

85255

2413

312229

2503

Revenue Recognition Effective January 1, 2018, the Company adopted ASC 606 — Revenue from Contracts with Customers. Revenue is recognized when control of promised goods or services is transferred to the customer, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. Consideration may be received before or after revenue is recognized; amounts received in advance are recorded as contract liabilities. Revenue Recognition; ASC 606 Five-Step Model Under ASC 606, the Company recognizes revenue by applying the following steps: (1) identify the contract with a customer; (2) identify the performance obligations; (3) determine the transaction price; (4) allocate the transaction price to performance obligations; and (5) recognize revenue as, or when, control of each performance obligation is transferred. For services transferred over time, revenue is recognized based on progress toward satisfaction of the performance obligation. For performance obligations satisfied at a point in time, revenue is recognized when control passes to the customer. Sales of Goods The Company recognizes revenue from the sale of (i) robotic products and related hardware, (ii) derivative products, and (iii) Top Kontrol product line offerings when control of the goods transfers to the customer. For these arrangements, the Company’s performance obligation is satisfied upon completion of delivery and installation of the related hardware and software. Hardware and software products are delivered using the Company’s employees and inventory purchased from third‑party vendors. The Company has concluded that it acts as the principal in these transactions because it controls the goods and services before they are transferred to the customer, is primarily responsible for fulfilling the promise to deliver and install the products, and bears the risk of loss while inventory is in transit. Accordingly, revenue is recognized on a gross basis at a point in time when control transfers to the customer. <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <a href="#Table_of_Contents" style="text-decoration: none">Table of Contents</a> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/>Robotic products and hardware equipment include systems used in construction, renewable energy, port logistics, and autonomous warehousing. Sales revenue also includes turnkey hardware and equipment solutions for AI computing centers, smart hospitals, smart campuses, smart water management systems, and other intelligent infrastructure applications. Derivative products include specialized 3D printing materials (such as Geo Mix and Geo Add), customized 3D‑printed finished goods, and spare parts and accessories for 3D printing and other robotic systems. Top Kontrol products represent sales from the Company’s legacy Top Kontrol product line. The Company accepts returns only for defective or non‑conforming products due to manufacturing or workmanship issues, typically within 10–30 days of customer receipt. For the years ended December 31, 2025 and 2024, the Company was not aware of any material claims related to product returns. Warranty provisions as of December 31, 2025 and 2024 were immaterial. Service Revenue The Company generates service revenue from technical, consulting, and advisory services related to its robotic and hardware product offerings. These services include: (i) installation and commissioning of equipment; (ii) 3D engineering design services for 3D printing applications; (iii) on‑site technical support and professional training; (iv) solution design for AI computing centers; (v) intelligent transformation services for traditional sectors (such as smart hospitals, smart campuses, and smart water systems); and (vi) equipment upgrades, maintenance, and repair services. Service arrangements are typically governed by tender documents or contracts that specify the transaction price, scope of services, and payment terms. Revenue from these services is recognized over time as the services are performed because the customer simultaneously receives and consumes the benefits of the Company’s performance. The primary performance obligation is the ongoing support and maintenance provided throughout the contract term, which is generally satisfied based on the passage of time. Standard payment terms are 30 days from the invoice date. Software support and maintenance services are delivered using the Company’s employees and independent vendors. The Company has determined that it acts as the principal in these arrangements and therefore recognizes revenue on a gross basis. Transaction prices are fixed and agreed upon before services are performed. Contracts do not include provisions for refunds or returns. For the year ended December 31, 2025, SecureTech was not aware of any material claims related to repair or inspection services. Contracts with Multiple Performance Obligations Certain customer contracts include a combination of equipment, materials, and services (for example, the sale of 3D printing robots bundled with design services, materials, installation, and training). For these arrangements, the Company identifies each distinct performance obligation and allocates the transaction price based on the relative standalone selling prices of each component. Revenue is recognized for each performance obligation when the related goods or services are transferred to the customer.

Income Taxes The Company accounts for income taxes pursuant to FASB ASC 740, Income Taxes. Under FASB ASC 740-10-25, deferred tax assets and liabilities are determined based on temporary differences between the bases of certain assets and liabilities for income tax and financial reporting purposes. The deferred tax assets and liabilities are classified according to the financial statement classification of the assets and liabilities generating the differences. The Company maintains a valuation allowance with respect to deferred tax assets. The Company establishes a valuation allowance based upon the potential likelihood of realizing the deferred tax asset and taking into consideration the Company’s financial position and results of operations for the current period. Future realization of the deferred tax benefit depends on the existence of sufficient taxable income within the carryforward period under the Federal tax laws. <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <a href="#Table_of_Contents" style="text-decoration: none">Table of Contents</a> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/>Changes in circumstances, such as the Company generating taxable income, could cause a change in judgment about its ability to realize the related deferred tax asset. Any change in the valuation allowance will be included in income in the year of the change in estimate.

Principles of Consolidation A subsidiary is an entity in which (i) the Company directly or indirectly controls more than 50% of the voting power, or (ii) the Company has the power to appoint or remove the majority of the members of the board of directors, to cast a majority of votes at board meetings, or to govern the financial and operating policies of the investee pursuant to a statute or under an agreement among the shareholders or equity holders. The accompanying consolidated financial statements include the consolidated financial statements of the Company and its wholly owned subsidiaries. Subsidiaries are entities over which the Company has control. Control is achieved when the Company has power over the investee, is exposed to, or has rights to, variable returns from its involvement with the investee, and has the ability to use its power to affect those returns. Subsidiaries are consolidated from the date on which the Company obtains control. The Company reassesses whether it controls an investee if facts and circumstances indicate changes to one or more of the three elements of control listed above. All inter-company balances and transactions are eliminated upon consolidation. The results of subsidiaries acquired are recorded in the consolidated statements of operations from the effective date of acquisition, as appropriate. The accompanying consolidated financial statements include the accounts of the following majority-owned subsidiaries as of December 31, 2025: <table style="border-collapse: collapse"><tr><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Subsidiaries (Entity Name) </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> Jurisdiction </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt">SecureTech Ownership </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt"> Principal Activities </td></tr> <tr><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td></tr> <tr><td style="vertical-align: top; background-color: #BDD6EE; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt">AI UltraProd, Inc. </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Wyoming </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt">100.0% </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt">US holding company for AI 3D printing and additive manufacturing assets </td></tr> <tr><td style="vertical-align: top; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Aiultraprod Group Limited </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Hong Kong </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt">100.0% </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt">IP holding & Asia-Pacific sales hub </td></tr> <tr><td style="vertical-align: top; background-color: #BDD6EE; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Zhejiang Jizhu Technology Company Limited </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt">PRC </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt">90.0% (indirect) </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt">R&D, 3D printing, robotics manufacturing, and materials </td></tr> <tr><td style="vertical-align: top; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Jizhu Technology (Huzhou) Company Limited </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt">PRC </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt">89.3% (indirect) </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt">Scientific research and technical services </td></tr> <tr><td style="vertical-align: top; background-color: #BDD6EE; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Piranha Blockchain, Inc. </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Wyoming </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt">100.0% </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt">Cybersecurity & blockchain platforms </td></tr> <tr><td style="vertical-align: top; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Piranha Blockchain, Ltd. </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Anguilla </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt">100.0% </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt">International digital-asset services </td></tr> <tr><td style="vertical-align: top; background-color: #BDD6EE; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Terra Nova Technologies, Inc. </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Wyoming </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt">100.0% </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt">Top Kontrol brand holding entity </td></tr> <tr><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 202.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Top Kontrol, LLC </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 58.5pt; padding-left: 5.4pt; padding-right: 5.4pt">Wyoming </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 54pt; padding-left: 5.4pt; padding-right: 5.4pt">100.0% </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 148pt; padding-left: 5.4pt; padding-right: 5.4pt">Anti-theft/anti-carjacking systems </td></tr> </table> Acquisition of AI UltraProd Group of Companies On June 23, 2025, the Company, through its wholly owned subsidiary AI UltraProd, Inc., acquired 100 percent of the equity of Aiultraprod Group Limited, a Hong Kong limited liability company. Aiultraprod Group Limited holds 90 percent of Zhejiang Jizhu Technology Company Limited (“Jizhu PRC”), which in turn holds 80.4 percent of Jizhu Technology (Huzhou) Company Limited (“Jizhu Huzhou”). The transaction was completed entirely through the issuance of equity securities. It was accounted for as a business combination under ASC 805, Business Combinations. In accordance with ASC 810‑10, Consolidation, the Company evaluated its relationships with each entity in the acquired group to determine whether consolidation was required. Control exists when an investor (i) has the power to direct the activities of an entity that most significantly affect its economic performance, (ii) is exposed to or has rights to variable returns from its involvement with the entity, and (iii) has the ability to use its power to affect those returns. <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <a href="#Table_of_Contents" style="text-decoration: none">Table of Contents</a> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/>The Company determined that it holds, directly or indirectly, a controlling financial interest in each of the acquired entities because it owns more than 50 percent of the voting equity and has the ability to appoint the majority of board members and direct key operating and financial policies. Accordingly, the Company consolidates Aiultraprod Group Limited, Jizhu PRC, and Jizhu Huzhou from the acquisition date forward. The portion of equity interests in consolidated subsidiaries not attributable, directly or indirectly, to the Company is presented as non‑controlling interests (“NCI”) or redeemable non-controlling interests (“Redeemable NCI”) in the consolidated balance sheets and statements of operations, in accordance with ASC 810. NCI acquired in a business combination are initially measured at fair value as of the acquisition date. Redeemable NCI that contains redemption features not solely within the control of the Company are classified outside of permanent equity as Redeemable NCI in the mezzanine section of the consolidated balance sheets in accordance with ASC 480-10-S99, Distinguishing Liabilities from Equity. Subsequent to initial recognition, the Company adjusts the carrying amount of Redeemable NCI to the greater of (i) the carrying amount adjusted for the NCI holders’ share of the subsidiary’s earnings or losses, contributions, and distributions, or (ii) the redemption value applicable at the reporting date per relevant contract terms. The accretions were recorded against retained earnings, or in the absence of retained earnings, by charges against additional paid-in capital. Once additional paid-in capital had been exhausted, additional charges were recorded by increasing the accumulated deficit. The results of operations of the acquired entities are included in the Company’s consolidated statements of operations beginning June 23, 2025. The allocation of the purchase price resulted in recognition of $6,278,366 of goodwill, as described in Note 3, and $1,652,910 of contingent consideration related to a potential issuance of Series A Preferred Stock. On July 14, 2025, Jizhu PRC acquired an additional 8.9% interest in Jizhu Huzhou from a minority shareholder in exchange for a one-time cash payment of 100,000 RMB (~US$14,030).

Foreign Currency Translation and Transactions The Company presents its financial information in United States Dollars (“USD”). The functional currency for the Company is USD, while its Hong Kong subsidiary uses Hong Kong Dollars (“HKD”) as its functional currency, and the PRC subsidiaries use RMB. The assessment of each entity’s functional currency is performed according to the requirements of Accounting Standards Codification (“ASC”) Topic 830, Foreign Currency Matters. In the consolidated financial statements, transactions conducted in currencies other than the applicable functional currencies are recorded using exchange rates effective on the transaction dates. At each balance sheet date, monetary assets and liabilities denominated in foreign currencies are translated into the functional currency at the exchange rate prevailing on that date. Resulting exchange gains and losses are included in the consolidated statements of loss and comprehensive income for the period in which they arise. Entities in the PRC use RMB as their functional currency, while those in Hong Kong use HKD. Financial statements are translated into USD with assets and liabilities at period-end rates, revenue and expenses at average rates, and shareholders’ equity at historical rates. Translation adjustments are shown as a separate item in accumulated other comprehensive loss under shareholders’ equity. The following exchange rates are used for translation: <table style="border-collapse: collapse"><tr><td style="vertical-align: top; width: 261pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td colspan="3" style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 229pt; padding-left: 5.4pt; padding-right: 5.4pt">For the fiscal year ended December 31, 2025 </td></tr> <tr><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 261pt; padding-left: 5.4pt; padding-right: 5.4pt"> Currency Exchange </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-top: #000000 0.5pt solid; border-bottom: #000000 0.5pt solid; vertical-align: top; width: 108pt; padding-left: 5.4pt; padding-right: 5.4pt"> Period End </td><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-top: #000000 0.5pt solid; border-bottom: #000000 0.5pt solid; vertical-align: top; width: 107.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> Average Rate </td></tr> <tr><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 261pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 108pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-top: #000000 0.5pt solid; vertical-align: top; width: 107.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td></tr> <tr><td style="vertical-align: top; background-color: #BDD6EE; width: 261pt; padding-left: 5.4pt; padding-right: 5.4pt">USD to RMB </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 108pt; padding-left: 5.4pt; padding-right: 5.4pt">6.9931 </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 107.5pt; padding-left: 5.4pt; padding-right: 5.4pt">7.1235 </td></tr> <tr><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 261pt; padding-left: 5.4pt; padding-right: 5.4pt">USD to HKD </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 108pt; padding-left: 5.4pt; padding-right: 5.4pt">7.7833 </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 107.5pt; padding-left: 5.4pt; padding-right: 5.4pt">7.7994 </td></tr> </table>

Mezzanine Equity Where equity interests are determined to be conditionally redeemable upon the occurrence of certain events that are not solely within the control of the Company, and upon such events, the share would become redeemable at the option of the holders, they are classified as mezzanine equity (temporary equity). The purpose of this classification is to convey that such a security <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <a href="#Table_of_Contents" style="text-decoration: none">Table of Contents</a> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/>may not be permanently part of equity and could result in a demand for cash or other assets of the entity in the future. The Company accretes the redeemable equity interests to their redemption value, which is purchase price plus interest per year over the period since issuance to the redemption date. The accretions were recorded against retained earnings, or in the absence of retained earnings, by charges against additional paid-in capital. Once additional paid-in capital had been exhausted, additional charges were recorded by increasing the accumulated deficit. Redeemable noncontrolling interests represent redeemable equity interests issued by the Company’s subsidiary to certain investors, and have been classified as mezzanine noncontrolling interests in the consolidated financial statements as these redeemable interests represent a put option that gives these investors the right to put the interest of the Company’s subsidiary for a certain rate of return. Pursuant to ASC 480-10, the investment is currently redeemable, but not mandatorily redeemable because of the uncertainty related to whether the holder will elect redemption. The process of adjusting non-controlling interests to its redemption value should be performed after attribution of the subsidiary’s net income or loss pursuant to ASC 810. The carrying amount of non-controlling interests will equal the higher of (i) its initial fair value adjusted by accumulated earnings/losses associated with the non-controlling interest or (ii) the redemption value as of the balance sheet date. The accretions were recorded against retained earnings, or in the absence of retained earnings, by charges against additional paid-in capital. Once additional paid-in capital had been exhausted, additional charges were recorded by increasing the accumulated deficit.

Fiscal Year The Company elected December 31st for its fiscal year end.

Reclassification Certain prior period amounts have been reclassified to conform to current presentation.

Recent Accounting Pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board (the “FASB”) or other standard-setting bodies. The Company adopts each pronouncement as of its specified effective date. Unless otherwise described below, the Company does not expect pronouncements that have been issued but are not yet effective to have a material impact on its consolidated financial position, results of operations or cash flows upon adoption. Recently Adopted Accounting Pronouncements In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures (“ASU 2023-07”), which improves reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The disclosure requirements of ASU 2023-07 apply to all public entities, including those with a single reportable segment. The Company adopted ASU 2023-07 effective January 1, 2024 on a retrospective basis. Adoption resulted solely in expanded disclosures, which are presented in Note 10 — Segment Information, and did not affect the Company’s consolidated financial position, results of operations or cash flows. In March 2024, the FASB issued ASU No. 2024-02, Codification Improvements — Amendments to Remove References to the Concepts Statements (“ASU 2024-02”), which removes references to the FASB’s concepts statements from the FASB Accounting Standards Codification. The Company adopted ASU 2024-02 effective January 1, 2025. Adoption did not have a material impact on the Company’s consolidated financial statements or disclosures. In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (“ASU 2023-09”). ASU 2023-09 requires an entity to disclose, on an annual basis: <kbd style="font: 10pt Times New Roman; position: absolute; margin-left: -36pt">(i)</kbd>a reconciliation of its reported income tax expense (benefit) to the amount computed by applying the statutory income tax rate of its jurisdiction of domicile to income (loss) from continuing operations before income taxes, presented in both percentages and reporting-currency amounts using the specific categories prescribed by the standard, with each reconciling item within those categories that equals or exceeds five percent of the amount computed by multiplying income (loss) from continuing operations before income taxes by that statutory rate disaggregated by nature and, in the case of foreign tax effects, further disaggregated by jurisdiction; <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <a href="#Table_of_Contents" style="text-decoration: none">Table of Contents</a> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/><kbd style="font: 10pt Times New Roman; position: absolute; margin-left: -36pt">(ii)</kbd>income taxes paid, net of refunds received, disaggregated between federal, state and foreign, and by individual jurisdiction in which income taxes paid, net of refunds received, equals or exceeds five percent of total income taxes paid, net of refunds received; and <kbd style="font: 10pt Times New Roman; position: absolute; margin-left: -36pt">(iii)</kbd>income (loss) from continuing operations before income taxes disaggregated between domestic and foreign, and income tax expense (benefit) from continuing operations disaggregated between federal, state and foreign. ASU 2023-09 is effective for annual periods beginning after December 15, 2024, and is applied on a prospective basis, with retrospective application permitted. The Company adopted ASU 2023-09 effective January 1, 2025 on a prospective basis. Adoption of ASU 2023-09 did not change the amount of income tax expense recognized by the Company or any amount reported in the consolidated balance sheets, the consolidated statements of operations and comprehensive income (loss), the consolidated statements of changes in stockholders’ equity (deficit) or the consolidated statements of cash flows for any period presented. Adoption resulted solely in expanded disclosures, which are presented in Note 13 — Income Taxes. Consistent with the prospective transition method, the disclosures required by ASU 2023-09 are presented for the year ended December 31, 2025, and the corresponding disclosures for the year ended December 31, 2024 continue to be presented in accordance with the requirements in effect prior to adoption. Recently Issued Accounting Pronouncements Not Yet Adopted In October 2023, the FASB issued ASU No. 2023-06, Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative, which amends the disclosure or presentation requirements of various subtopics in the FASB Accounting Standards Codification and aligns those requirements with the SEC’s regulations. The effective date for each amendment is the date on which the SEC removes the related requirement from Regulation S-X or Regulation S-K. The Company is currently evaluating the potential effect of this ASU on its consolidated financial statements but does not expect the impact to be material. In November 2024, the FASB issued ASU No. 2024-03, Income Statement-Reporting Comprehensive Income-Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. ASU 2024-03 requires public companies to disclose, in the notes to the financial statements, specific information about certain costs and expenses at each interim and annual reporting period. This includes disclosing amounts related to employee compensation, depreciation, and intangible asset amortization. In addition, public companies will need to provide qualitative description of the amounts remaining in relevant expense captions that are not separately disaggregated quantitatively. ASU 2024-03 is effective for public business entities for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. In January 2025, the FASB issued ASU 2025-01, “Income Statement — Reporting Comprehensive Income — Expense Disaggregation Disclosures (Subtopic 220-40): Clarifying the Effective Date.” ASU 2025-01 amends the effective date of ASU 2024-03 to clarify that all public business entities are required to adopt the guidance in annual reporting periods beginning after December 15, 2026, and interim periods within annual reporting periods beginning after December 15, 2027. Implementation of ASU 2024-03 may be applied prospectively or retrospectively. Early adoption of ASU 2024-03 is permitted. The Company does not expect the adoption of ASU 2024-03 to have a material impact on its consolidated financial statements. In July 2025, the FASB issued ASU No. 2025-05, Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets. The amendment provides (1) all entities with a practical expedient to assume that current conditions as of the balance sheet date do not change for the remaining life of the assets and (2) entities other than public business entities with an accounting policy election to consider collection activity after the balance sheet date when estimating expected credit losses for current accounts receivable and current contract assets arising from transactions accounted for under Topic 606. This guidance is effective for annual reporting periods beginning after December 15, 2025 and interim reporting periods within those annual reporting periods. Early adoption is permitted. The Company is currently reviewing the provisions of this guidance, has not yet adopted the standard, and does not currently expect adoption of ASU 2025-05 to have a material effect on the consolidated financial statements. Except for the above-mentioned pronouncements, there are no new recently issued accounting standards that will have a material impact on the consolidated balance sheets, statements of operations, and cash flows.

NOTE 2 — RESTATEMENT OF PREVIOUSLY ISSUED CONSOLIDATED FINANCIAL STATEMENTS As disclosed in Item 4.02 of our Form 8-K filed on August 5, 2026, we have restated our previously issued audited consolidated financial statements as of and for the year ended December 31, 2025 (the “Affected Annual Period”), including the related consolidated balance sheets, statements of operations, statements of changes in stockholders’ deficit, and statements of cash flows, together with the related notes to the consolidated financial statements. The Board of Directors also concluded that the Company’s previously issued unaudited interim financial statements for the periods ended June 30, 2025, September 30, 2025 and March 31, 2026 should no longer be relied upon; the corrections to those interim periods are reflected in the Company’s Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2026 and are not presented in this Note. We determined that the restatement was necessary following the identification of errors in the application of U.S. GAAP related to the presentation and accounting for long-term accounts receivable and redeemable non-controlling interest (“Redeemable NCI”) in the previously issued consolidated financial statements. The restatement corrects these errors and the resulting effects on the consolidated financial statements for the Affected Annual Period. The specific nature of the errors and the related adjustments are described below: (1) Accounts Receivable, Current and Non-current Portions The Company did not appropriately classify the portion of accounts receivable that was expected to be collected more than one year after the balance sheet date as non-current. As a result, the previously issued consolidated balance sheet did not appropriately present the amounts as “Accounts receivable, non-current portion.” The restatement corrects the classification of accounts receivable between current and non-current assets. (2) Redeemable Non-controlling Interest and Non-controlling Interest The Company did not appropriately classify the non-controlling interest subject to redemption provisions as redeemable non-controlling interest in accordance with U.S. GAAP. As a result, the previously issued consolidated balance sheet did not appropriately present the Redeemable NCI as mezzanine equity. The restatement corrects the classification of the Redeemable NCI from non-controlling interest to redeemable non-controlling interest, and corrects the allocation of net income between the Redeemable NCI and the non-redeemable non-controlling interests. (3) Goodwill As a result of the correction to the accounting and measurement of the Redeemable NCI, the fair value of the Redeemable NCI attributable to the applicable acquisition was misstated in the previously issued consolidated financial statements. This resulted in a corresponding misstatement of goodwill. The restatement corrects the measurement of the Redeemable NCI and the related amount of goodwill. (4) Additional Paid-in Capital As a result of the correction to the accounting and measurement of the Redeemable NCI, the previously recorded accretion of the Redeemable NCI and the related amounts recorded in additional paid-in capital (“APIC”) were misstated. The restatement corrects the accretion of the Redeemable NCI and the related APIC balances. As a result of the errors described above, our previously issued audited consolidated financial statements for the Affected Annual Period were materially misstated. We have corrected these errors in the accompanying financial statements as of and for the year ended December 31, 2025. The impact of these corrections on our consolidated financial statements for the Annual Period is presented below. The Restatement did not change total revenues, total operating expenses, income before income taxes, the provision for income taxes, net profit before allocation to non-controlling interests, or the net increase in cash for the year ended December 31, 2025. The Restatement changed the allocation of net profit between the Redeemable NCI and the non-redeemable non-controlling interests, the classification of accounts receivable between current and non-current assets, the classification of the Redeemable NCI outside of permanent equity, and the carrying amounts of goodwill and APIC. Net profit attributable to SecureTech shareholders was unchanged at $112,777, and the accretion of the Redeemable NCI recorded in APIC increased income available to common stockholders by $2,172, which did not change basic or diluted earnings per share as reported, in each case rounding to less than $0.005 per share. See Note 14 — Earnings (Loss) Per Share. <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <a href="#Table_of_Contents" style="text-decoration: none">Table of Contents</a> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/>The Company assessed the materiality of the errors in accordance with SEC Staff Accounting Bulletin No. 99 and No. 108 and concluded that the errors were material to the previously issued consolidated financial statements for the Annual Period. The related control deficiency and management’s remediation plan are described in Item 9A — Controls and Procedures. Restated Audited Consolidated Balance Sheet as of December 31, 2025 — revised lines <table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfErrorCorrectionsAndPriorPeriodAdjustmentsTextBlock_znWrAahfxp7k" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RESTATEMENT OF PREVIOUSLY ISSUED CONSOLIDATED FINANCIAL STATEMENTS (Details)"> <tr style="vertical-align: bottom"> <td style="font: 9pt Times New Roman"> </td><td style="font: bold 9pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_499_20251231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zFDwwLxvXmLa" style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman; text-align: center">As Previously Reported on 10-K</td><td style="font: bold 9pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_498_20251231__srt--RestatementAxis__srt--RestatementAdjustmentMember_zxGYlL42toza" style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman; text-align: center">Restatement Adjustment</td><td style="font: 9pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: 9pt Times New Roman; text-align: center">Adjustment Note</td><td style="font: bold 9pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_49D_20251231_z2KOzNYE7LO2" style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman; text-align: center">As Restated</td></tr> <tr id="xdx_40B_eus-gaap--AssetsCurrentAbstract_iB_zbjfxnKwG1Pc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 9pt Times New Roman; text-align: left; padding-left: 3pt">Current assets:</td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--AccountsReceivableNetCurrent_i01I_zVW4xTIh9e32" style="vertical-align: bottom; background-color: White"> <td style="font: 9pt Times New Roman; width: 40%; text-align: left; padding-left: 3pt"> Accounts receivable, net</td><td style="font: 9pt Times New Roman; width: 3%"> </td> <td style="font: 9pt Times New Roman; width: 1%; text-align: left">$</td><td style="font: 9pt Times New Roman; width: 10%; text-align: right">3,118,317</td><td style="font: 9pt Times New Roman; width: 1%; text-align: left"> </td><td style="font: 9pt Times New Roman; width: 3%"> </td> <td style="font: 9pt Times New Roman; width: 1%; text-align: left">$</td><td style="font: 9pt Times New Roman; width: 10%; text-align: right">(1,185,096</td><td style="font: 9pt Times New Roman; width: 1%; text-align: left">)</td><td style="font: 9pt Times New Roman; width: 3%"> </td> <td style="font: 9pt Times New Roman; width: 1%; text-align: left"> </td><td style="font: 9pt Times New Roman; width: 10%; text-align: right">1</td><td style="font: 9pt Times New Roman; width: 1%; text-align: left"> </td><td style="font: 9pt Times New Roman; width: 3%"> </td> <td style="font: 9pt Times New Roman; width: 1%; text-align: left">$</td><td style="font: 9pt Times New Roman; width: 10%; text-align: right">1,933,221</td><td style="font: 9pt Times New Roman; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_i01I_zlSOcA5loVRk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 9pt Times New Roman; text-align: left; padding-left: 3pt"> Prepayments and other current assets</td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left">$</td><td style="font: 9pt Times New Roman; text-align: right">3,383,420</td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left">$</td><td style="font: 9pt Times New Roman; text-align: right">2</td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right">a</td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left">$</td><td style="font: 9pt Times New Roman; text-align: right">3,383,422</td><td style="font: 9pt Times New Roman; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AssetsCurrent_i01I_zdIHncqMSSpf" style="vertical-align: bottom; background-color: White"> <td style="font: bold 9pt Times New Roman; text-align: left; padding-left: 3pt">Total current assets</td><td style="font: bold 9pt Times New Roman"> </td> <td style="font: bold 9pt Times New Roman; text-align: left">$</td><td style="font: bold 9pt Times New Roman; text-align: right">8,705,863</td><td style="font: bold 9pt Times New Roman; text-align: left"> </td><td style="font: bold 9pt Times New Roman"> </td> <td style="font: bold 9pt Times New Roman; text-align: left">$</td><td style="font: bold 9pt Times New Roman; text-align: right">(1,185,094</td><td style="font: bold 9pt Times New Roman; text-align: left">)</td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: bold 9pt Times New Roman"> </td> <td style="font: bold 9pt Times New Roman; text-align: left">$</td><td style="font: bold 9pt Times New Roman; text-align: right">7,520,769</td><td style="font: bold 9pt Times New Roman; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--AssetsNoncurrentAbstract_i01B_zsHuSvvn1nS9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 9pt Times New Roman; text-align: left; padding-left: 3pt">Non-current assets:</td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--AccountsReceivableNetNoncurrent_i02I_maCz3Yl_zDihdLGwjKP5" style="vertical-align: bottom; background-color: White"> <td style="font: 9pt Times New Roman; text-align: left; padding-left: 3pt"> Accounts receivable, net of non-current portion</td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left">$</td><td style="font: 9pt Times New Roman; text-align: right">— </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font-family: Times New Roman"> </td> <td style="font-family: Times New Roman; text-align: left">$</td><td style="font: 10pt Times New Roman; text-align: right">1,185,097</td><td style="font-family: Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right">1</td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font-family: Times New Roman"> </td> <td style="font-family: Times New Roman; text-align: left">$</td><td style="font: 10pt Times New Roman; text-align: right">1,185,097</td><td style="font-family: Times New Roman; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--Goodwill_i02I_maCz3Yl_zR4E0nmSVXs2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 9pt Times New Roman; padding-left: 3pt"> Goodwill</td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left">$</td><td style="font: 9pt Times New Roman; text-align: right">5,977,783</td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left">$</td><td style="font: 9pt Times New Roman; text-align: right">300,583</td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right">3</td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left">$</td><td style="font: 9pt Times New Roman; text-align: right">6,278,366</td><td style="font: 9pt Times New Roman; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--AssetsNoncurrent_i02I_z06mgEwNFUm3" style="vertical-align: bottom; background-color: White"> <td style="font: bold 9pt Times New Roman; text-align: left; padding-left: 3pt">Total non-current assets</td><td style="font: bold 9pt Times New Roman"> </td> <td style="font: bold 9pt Times New Roman; text-align: left">$</td><td style="font: bold 9pt Times New Roman; text-align: right">10,183,753</td><td style="font: bold 9pt Times New Roman; text-align: left"> </td><td style="font: bold 9pt Times New Roman"> </td> <td style="font: bold 9pt Times New Roman; text-align: left">$</td><td style="font: bold 9pt Times New Roman; text-align: right">1,485,680</td><td style="font: bold 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: bold 9pt Times New Roman"> </td> <td style="font: bold 9pt Times New Roman; text-align: left">$</td><td style="font: bold 9pt Times New Roman; text-align: right">11,669,433</td><td style="font: bold 9pt Times New Roman; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--Assets_i02I_zAi2VsnIhM7e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 9pt Times New Roman; text-align: left; padding-left: 3pt">Total assets</td><td style="font: bold 9pt Times New Roman"> </td> <td style="font: bold 9pt Times New Roman; text-align: left">$</td><td style="font: bold 9pt Times New Roman; text-align: right">18,889,616</td><td style="font: bold 9pt Times New Roman; text-align: left"> </td><td style="font: bold 9pt Times New Roman"> </td> <td style="font: bold 9pt Times New Roman; text-align: left">$</td><td style="font: bold 9pt Times New Roman; text-align: right">300,586</td><td style="font: bold 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: bold 9pt Times New Roman"> </td> <td style="font: bold 9pt Times New Roman; text-align: left">$</td><td style="font: bold 9pt Times New Roman; text-align: right">19,190,202</td><td style="font: bold 9pt Times New Roman; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--MezzanineEquityAbstract_i02B_zE5j9rTEreS6" style="vertical-align: bottom; background-color: White"> <td style="font: bold 9pt Times New Roman; text-align: left; padding-left: 3pt">Mezzanine equity:</td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--RedeemableNoncontrollingInterestEquityCarryingAmount_i03I_maCz8rW_zmOt7YePDYI5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 9pt Times New Roman; color: #000000; text-align: left; padding-left: 3pt"> Redeemable non-controlling interest</td><td style="font: 9pt Times New Roman; color: #000000"> </td> <td style="font: 9pt Times New Roman; color: #000000; text-align: left">$</td><td style="font: 9pt Times New Roman; color: #000000; text-align: right">— </td><td style="font: 9pt Times New Roman; color: #000000; text-align: left"> </td><td style="font: 9pt Times New Roman; color: #000000"> </td> <td style="font: 9pt Times New Roman; color: #000000; text-align: left">$</td><td style="font: 9pt Times New Roman; color: #000000; text-align: right">738,303</td><td style="font: 9pt Times New Roman; color: #000000; text-align: left"> </td><td style="font: 9pt Times New Roman; color: #000000"> </td> <td style="font: 9pt Times New Roman; color: #000000; text-align: left"> </td><td style="font: 9pt Times New Roman; color: #000000; text-align: right">2</td><td style="font: 9pt Times New Roman; color: #000000; text-align: left"> </td><td style="font: 9pt Times New Roman; color: #000000"> </td> <td style="font: 9pt Times New Roman; color: #000000; text-align: left">$</td><td style="font: 9pt Times New Roman; color: #000000; text-align: right">738,303</td><td style="font: 9pt Times New Roman; color: #000000; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--StockholdersEquityAbstract_i03B_zIMkqnlZ4OE3" style="vertical-align: bottom; background-color: White"> <td style="font: bold 9pt Times New Roman; text-align: left; padding-left: 3pt">Stockholders’ equity (deficit):</td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--AdditionalPaidInCapital_i04I_zAKxoVwwxeRe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 9pt Times New Roman; color: #000000; text-align: left; padding-left: 3pt"> Additional paid in capital</td><td style="font: 9pt Times New Roman; color: #000000"> </td> <td style="font: 9pt Times New Roman; color: #000000; text-align: left">$</td><td style="font: 9pt Times New Roman; color: #000000; text-align: right">10,440,535</td><td style="font: 9pt Times New Roman; color: #000000; text-align: left"> </td><td style="font: 9pt Times New Roman; color: #000000"> </td> <td style="font: 9pt Times New Roman; color: #000000; text-align: left">$</td><td style="font: 9pt Times New Roman; color: #000000; text-align: right">2,172</td><td style="font: 9pt Times New Roman; color: #000000; text-align: left"> </td><td style="font: 9pt Times New Roman; color: #000000"> </td> <td style="font: 9pt Times New Roman; color: #000000; text-align: left"> </td><td style="font: 9pt Times New Roman; color: #000000; text-align: right">4</td><td style="font: 9pt Times New Roman; color: #000000; text-align: left"> </td><td style="font: 9pt Times New Roman; color: #000000"> </td> <td style="font: 9pt Times New Roman; color: #000000; text-align: left">$</td><td style="font: 9pt Times New Roman; color: #000000; text-align: right">10,442,707</td><td style="font: 9pt Times New Roman; color: #000000; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_i04I_zaNLqnGau0k7" style="vertical-align: bottom; background-color: White"> <td style="font: 9pt Times New Roman; text-align: left; padding-left: 3pt"> Accumulated other comprehensive loss</td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left">$</td><td style="font: 9pt Times New Roman; text-align: right">76,889</td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left">$</td><td style="font: 9pt Times New Roman; text-align: right">3</td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right">a</td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left">$</td><td style="font: 9pt Times New Roman; text-align: right">76,892</td><td style="font: 9pt Times New Roman; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 9pt Times New Roman; text-align: left; padding-left: 3pt">Total equity attributable to:</td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--SecuretechShareholdersEquity_i04I_z3X0OUNqzFg5" style="vertical-align: bottom; background-color: White"> <td style="font: 9pt Times New Roman; color: #000000; text-align: left; padding-left: 3pt"> SecureTech shareholders</td><td style="font: 9pt Times New Roman; color: #000000"> </td> <td style="font: 9pt Times New Roman; color: #000000; text-align: left">$</td><td style="font: 9pt Times New Roman; color: #000000; text-align: right">10,599,938</td><td style="font: 9pt Times New Roman; color: #000000; text-align: left"> </td><td style="font: 9pt Times New Roman; color: #000000"> </td> <td style="font: 9pt Times New Roman; color: #000000; text-align: left">$</td><td style="font: 9pt Times New Roman; color: #000000; text-align: right">2,175</td><td style="font: 9pt Times New Roman; color: #000000; text-align: left"> </td><td style="font: 9pt Times New Roman; color: #000000"> </td> <td style="font: 9pt Times New Roman; color: #000000; text-align: left"> </td><td style="font: 9pt Times New Roman; color: #000000; text-align: right">2</td><td style="font: 9pt Times New Roman; color: #000000; text-align: left"> </td><td style="font: 9pt Times New Roman; color: #000000"> </td> <td style="font: 9pt Times New Roman; color: #000000; text-align: left">$</td><td style="font: 9pt Times New Roman; color: #000000; text-align: right">10,602,113</td><td style="font: 9pt Times New Roman; color: #000000; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--NoncontrollingInterestInVariableInterestEntity_i04I_maCzcNv_zkCJds8k1cC" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 9pt Times New Roman; color: #000000; text-align: left; padding-left: 3pt"> Non-controlling interests</td><td style="font: 9pt Times New Roman; color: #000000"> </td> <td style="font: 9pt Times New Roman; color: #000000; text-align: left">$</td><td style="font: 9pt Times New Roman; color: #000000; text-align: right">1,174,534</td><td style="font: 9pt Times New Roman; color: #000000; text-align: left"> </td><td style="font: 9pt Times New Roman; color: #000000"> </td> <td style="font: 9pt Times New Roman; color: #000000; text-align: left">$</td><td style="font: 9pt Times New Roman; color: #000000; text-align: right">(439,892</td><td style="font: 9pt Times New Roman; color: #000000; text-align: left">)</td><td style="font: 9pt Times New Roman; color: #000000"> </td> <td style="font: 9pt Times New Roman; color: #000000; text-align: left"> </td><td style="font: 9pt Times New Roman; color: #000000; text-align: right">2</td><td style="font: 9pt Times New Roman; color: #000000; text-align: left"> </td><td style="font: 9pt Times New Roman; color: #000000"> </td> <td style="font: 9pt Times New Roman; color: #000000; text-align: left">$</td><td style="font: 9pt Times New Roman; color: #000000; text-align: right">734,642</td><td style="font: 9pt Times New Roman; color: #000000; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--StockholdersEquity_i04I_zbArfAnfrXr9" style="vertical-align: bottom; background-color: White"> <td style="font: bold 9pt Times New Roman; text-align: left; padding-left: 3pt">Total stockholders’ equity (deficit)</td><td style="font: bold 9pt Times New Roman"> </td> <td style="font: bold 9pt Times New Roman; text-align: left">$</td><td style="font: bold 9pt Times New Roman; text-align: right">11,774,472</td><td style="font: bold 9pt Times New Roman; text-align: left"> </td><td style="font: bold 9pt Times New Roman"> </td> <td style="font: bold 9pt Times New Roman; text-align: left">$</td><td style="font: bold 9pt Times New Roman; text-align: right">(437,717</td><td style="font: bold 9pt Times New Roman; text-align: left">)</td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: bold 9pt Times New Roman"> </td> <td style="font: bold 9pt Times New Roman; text-align: left">$</td><td style="font: bold 9pt Times New Roman; text-align: right">11,336,755</td><td style="font: bold 9pt Times New Roman; text-align: left"> </td></tr> </table> <kbd style="font: 12pt Times New Roman; position: absolute; margin-left: 0pt">(a)</kbd><kbd style="margin-left: 36pt"></kbd>Represents a $2 rounding difference within prepayments and other current assets and a $3 rounding difference within accumulated other comprehensive income (loss), in each case arising in connection with the restatement adjustments described above. These amounts are individually and in the aggregate immaterial to the consolidated financial statements. Restated Audited Consolidated Statement of Operations — revised lines <table cellpadding="0" cellspacing="0" style="font: 9pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_494_20250101__20251231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_znmXJZizsUvc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As Previously Reported on 10-K</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_495_20250101__20251231__srt--RestatementAxis__srt--RestatementAdjustmentMember_zQxcvLqxbcqe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Restatement Adjustment</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Adjustment Note</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_499_20250101__20251231_zYJQKUlDiPSe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As Restated</td></tr> <tr id="xdx_405_eus-gaap--NetIncomeLoss_zv0wValExaF6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; font-weight: bold; text-align: left; padding-left: 3pt">Net profit (loss) before allocation to non-controlling interests</td><td style="width: 3%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 10%; font-weight: bold; text-align: right">203,298</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 3%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 10%; font-weight: bold; text-align: right">— </td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 3%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 10%; font-weight: bold; text-align: right">203,298</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--NoncontrollingInterestInNetIncomeLossOtherNoncontrollingInterestsRedeemable_zJHpB9jSV081" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 3pt"> Less: Net profit attributable to redeemable non-controlling interests</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">— </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">23,889</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">23,889</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_zSIqBK23XP1c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 3pt"> Less: Net profit attributable to non-controlling interests</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">90,521</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(23,889</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">66,632</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_z5MiexB6lyNg" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-left: 3pt">Net profit (loss) attributable to SecureTech shareholders</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">112,777</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">— </td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">112,777</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> Restated Audited Consolidated Statement of Changes in Stockholders’ Equity (Deficit) — new table The following table presents the effect of the Restatement on the consolidated statement of changes in stockholders’ equity (deficit) for the year ended December 31, 2025. Only the captions affected by the Restatement are presented; all other captions were unchanged. <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <a href="#Table_of_Contents" style="text-decoration: none">Table of Contents</a> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <kbd style="font: 12pt Times New Roman; position: absolute; margin-left: 0pt"> </kbd> <table cellpadding="0" cellspacing="0" style="font: 9pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As Previously Reported on 10-K</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Restatement Adjustment</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Adjustment Note</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As Restated</td></tr> <tr id="xdx_40F_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_hus-gaap--StatementEquityComponentsAxis__us-gaap--NoncontrollingInterestMember_zAUQI1jkPoqj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left; padding-left: 3pt"> Issuance of preferred shares for acquisition (non-controlling interests)</td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">1,135,379</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(416,003</td><td style="width: 1%; text-align: left">)</td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">2</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">719,376</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_zC4vDhZitl2l" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 3pt"> Issuance of preferred shares for acquisition (total)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">11,353,789</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(416,003</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">10,937,786</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest_zEPjQkmtUDc8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 3pt"> Foreign currency translation adjustments (other comprehensive income)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">76,889</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">a</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">76,892</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--AccretionsOfRedeemableNciToRedemptionValue_z5NM8NFrI9je" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 3pt"> Accretions of redeemable NCI to redemption value (additional paid-in capital)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">— </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,172</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,172</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--ProfitLoss_hus-gaap--StatementEquityComponentsAxis__us-gaap--NoncontrollingInterestMember_zu8x2lP7TxG6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 3pt"> Net gain (loss) (non-controlling interests)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">90,521</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(23,889</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">66,632</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--ProfitLoss_z9rEjUVlm9J2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 3pt"> Net gain (loss) (total)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">203,298</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(23,889</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">179,409</td><td style="text-align: left"> </td></tr> </table> <kbd style="font: 12pt Times New Roman; position: absolute; margin-left: 0pt"></kbd> <kbd style="font: 12pt Times New Roman; position: absolute; margin-left: 0pt"> </kbd> <table cellpadding="0" cellspacing="0" style="font: 9pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-left: 3pt; width: 40%"> </td><td style="font-weight: bold; width: 3%"> </td> <td style="font-weight: bold; text-align: left; width: 1%"> </td><td id="xdx_494_20251231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zEhyAbP1EO4k" style="font-weight: bold; text-align: right; width: 10%"> </td><td style="font-weight: bold; text-align: left; width: 1%"> </td><td style="font-weight: bold; width: 3%"> </td> <td style="font-weight: bold; text-align: left; width: 1%"> </td><td id="xdx_491_20251231__srt--RestatementAxis__srt--RestatementAdjustmentMember_zubzjcy3mkkh" style="font-weight: bold; text-align: right; width: 10%"> </td><td style="font-weight: bold; text-align: left; width: 1%"> </td><td style="width: 3%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 10%"> </td><td style="text-align: left; width: 1%"> </td><td style="font-weight: bold; width: 3%"> </td> <td style="font-weight: bold; text-align: left; width: 1%"> </td><td id="xdx_49B_20251231_zNSvxpLlrWY6" style="font-weight: bold; text-align: right; width: 10%"> </td><td style="font-weight: bold; text-align: left; width: 1%"> </td></tr> <tr id="xdx_40C_eus-gaap--StockholdersEquity_iI_hus-gaap--StatementEquityComponentsAxis__us-gaap--AdditionalPaidInCapitalMember_zKSQWQ2wsnP3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-left: 3pt">Balance as of December 31, 2025 (additional paid in capital)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">10,440,535</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">2,172</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">10,442,707</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--StockholdersEquity_iI_hus-gaap--StatementEquityComponentsAxis__us-gaap--ComprehensiveIncomeMember_z3fgHGkgEZpg" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-left: 3pt">Balance as of December 31, 2025 (accumulated other comprehensive income)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">76,889</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">3</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">a</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">76,892</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--StockholdersEquity_iI_hus-gaap--StatementEquityComponentsAxis__custom--SecureTechShareholdersEquityMember_zEId55dL66Z9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-left: 3pt">Balance as of December 31, 2025 (SecureTech shareholders)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">10,599,938</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">2,175</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">10,602,113</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--StockholdersEquity_iI_hus-gaap--StatementEquityComponentsAxis__us-gaap--NoncontrollingInterestMember_zIZR8oS8Gtw7" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-left: 3pt">Balance as of December 31, 2025 (non-controlling interests)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">1,174,534</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">(439,892</td><td style="font-weight: bold; text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">734,642</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--StockholdersEquity_iI_zWynOnWwBxk1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-left: 3pt">Balance as of December 31, 2025 (total)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">11,774,472</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">(437,717</td><td style="font-weight: bold; text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">11,336,755</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> <kbd style="font: 12pt Times New Roman; position: absolute; margin-left: 0pt"></kbd> <kbd style="font: 12pt Times New Roman; position: absolute; margin-left: 0pt"> </kbd> <kbd style="font: 12pt Times New Roman; position: absolute; margin-left: 0pt"> </kbd> <kbd style="font: 12pt Times New Roman; position: absolute; margin-left: 0pt">(a)</kbd><kbd style="margin-left: 36pt"></kbd>Represents the $3 rounding difference within accumulated other comprehensive income referred to in the reconciliation of the consolidated balance sheet above, presented both as an adjustment to the foreign currency translation adjustments recorded during the year and in the corresponding ending balance. This amount is immaterial to the consolidated financial statements. The Redeemable NCI is presented outside of permanent equity and accordingly is not included in the consolidated statement of changes in stockholders’ equity (deficit). See Note 16 — Redeemable Non-controlling Interest. Restated Audited Consolidated Statement of Cash Flows — revised lines <table cellpadding="0" cellspacing="0" style="font: 9pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_49E_20250101__20251231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zQCYNfQ8ycSi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As Previously Reported on 10-K</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_498_20250101__20251231__srt--RestatementAxis__srt--RestatementAdjustmentMember_zmZ2iMoNmpse" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Restatement Adjustment</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Adjustment Note</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_491_20250101__20251231_zjBbJrfmhnM1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As Restated</td></tr> <tr id="xdx_407_eus-gaap--NetCashProvidedByUsedInOperatingActivitiesAbstract_iB_zEJUUUAKxi28" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-left: 3pt">Cash flows from operating activities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 3pt"> Changes in operating assets and liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--IncreaseDecreaseInAccountsReceivable_i01_zN19gyqZAg94" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left; padding-left: 3pt"> Increase in accounts receivable</td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(2,153,178</td><td style="width: 1%; text-align: left">)</td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">746,812</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">1</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(1,406,366</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--IncreaseDecreaseInAccountsAndOtherReceivables_i01_zIYrshMutUZ1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 3pt"> Increase in accounts receivable, net of current portion</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">— </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(746,813</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1, a</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(746,813</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities_i01_z0KRl8LHHz4l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 3pt"> Increase in accrued expenses and other current liabilities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,228,974</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(2</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">a</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,228,972</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--NetCashProvidedByUsedInContinuingOperations_i01_zO0S0PayPNC9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 3pt"> Net cash used in operating activities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(922,571</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">— </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(922,571</td><td style="text-align: left">)</td></tr> </table> <kbd style="font: 10pt Times New Roman; position: absolute; margin-left: 0pt">(a)</kbd><kbd style="margin-left: 36pt"></kbd>Represents a $2 rounding difference within the change in accrued expenses and other current liabilities and a $1 rounding difference arising from the reclassification of accounts receivable between current and non-current portions described in (1) above, which together account for the $3 change in net cash used in operating activities and in the net increase in cash. These amounts are individually and in the aggregate immaterial to the consolidated financial statements. Supplemental disclosure of non-cash financing activities: accretion of the redeemable non-controlling interest recorded against additional paid-in capital was $2,172 for the year ended December 31, 2025.

112777

2172

<table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfErrorCorrectionsAndPriorPeriodAdjustmentsTextBlock_znWrAahfxp7k" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RESTATEMENT OF PREVIOUSLY ISSUED CONSOLIDATED FINANCIAL STATEMENTS (Details)"> <tr style="vertical-align: bottom"> <td style="font: 9pt Times New Roman"> </td><td style="font: bold 9pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_499_20251231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zFDwwLxvXmLa" style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman; text-align: center">As Previously Reported on 10-K</td><td style="font: bold 9pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_498_20251231__srt--RestatementAxis__srt--RestatementAdjustmentMember_zxGYlL42toza" style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman; text-align: center">Restatement Adjustment</td><td style="font: 9pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: 9pt Times New Roman; text-align: center">Adjustment Note</td><td style="font: bold 9pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_49D_20251231_z2KOzNYE7LO2" style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman; text-align: center">As Restated</td></tr> <tr id="xdx_40B_eus-gaap--AssetsCurrentAbstract_iB_zbjfxnKwG1Pc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 9pt Times New Roman; text-align: left; padding-left: 3pt">Current assets:</td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--AccountsReceivableNetCurrent_i01I_zVW4xTIh9e32" style="vertical-align: bottom; background-color: White"> <td style="font: 9pt Times New Roman; width: 40%; text-align: left; padding-left: 3pt"> Accounts receivable, net</td><td style="font: 9pt Times New Roman; width: 3%"> </td> <td style="font: 9pt Times New Roman; width: 1%; text-align: left">$</td><td style="font: 9pt Times New Roman; width: 10%; text-align: right">3,118,317</td><td style="font: 9pt Times New Roman; width: 1%; text-align: left"> </td><td style="font: 9pt Times New Roman; width: 3%"> </td> <td style="font: 9pt Times New Roman; width: 1%; text-align: left">$</td><td style="font: 9pt Times New Roman; width: 10%; text-align: right">(1,185,096</td><td style="font: 9pt Times New Roman; width: 1%; text-align: left">)</td><td style="font: 9pt Times New Roman; width: 3%"> </td> <td style="font: 9pt Times New Roman; width: 1%; text-align: left"> </td><td style="font: 9pt Times New Roman; width: 10%; text-align: right">1</td><td style="font: 9pt Times New Roman; width: 1%; text-align: left"> </td><td style="font: 9pt Times New Roman; width: 3%"> </td> <td style="font: 9pt Times New Roman; width: 1%; text-align: left">$</td><td style="font: 9pt Times New Roman; width: 10%; text-align: right">1,933,221</td><td style="font: 9pt Times New Roman; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_i01I_zlSOcA5loVRk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 9pt Times New Roman; text-align: left; padding-left: 3pt"> Prepayments and other current assets</td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left">$</td><td style="font: 9pt Times New Roman; text-align: right">3,383,420</td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left">$</td><td style="font: 9pt Times New Roman; text-align: right">2</td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right">a</td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left">$</td><td style="font: 9pt Times New Roman; text-align: right">3,383,422</td><td style="font: 9pt Times New Roman; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AssetsCurrent_i01I_zdIHncqMSSpf" style="vertical-align: bottom; background-color: White"> <td style="font: bold 9pt Times New Roman; text-align: left; padding-left: 3pt">Total current assets</td><td style="font: bold 9pt Times New Roman"> </td> <td style="font: bold 9pt Times New Roman; text-align: left">$</td><td style="font: bold 9pt Times New Roman; text-align: right">8,705,863</td><td style="font: bold 9pt Times New Roman; text-align: left"> </td><td style="font: bold 9pt Times New Roman"> </td> <td style="font: bold 9pt Times New Roman; text-align: left">$</td><td style="font: bold 9pt Times New Roman; text-align: right">(1,185,094</td><td style="font: bold 9pt Times New Roman; text-align: left">)</td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: bold 9pt Times New Roman"> </td> <td style="font: bold 9pt Times New Roman; text-align: left">$</td><td style="font: bold 9pt Times New Roman; text-align: right">7,520,769</td><td style="font: bold 9pt Times New Roman; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--AssetsNoncurrentAbstract_i01B_zsHuSvvn1nS9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 9pt Times New Roman; text-align: left; padding-left: 3pt">Non-current assets:</td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--AccountsReceivableNetNoncurrent_i02I_maCz3Yl_zDihdLGwjKP5" style="vertical-align: bottom; background-color: White"> <td style="font: 9pt Times New Roman; text-align: left; padding-left: 3pt"> Accounts receivable, net of non-current portion</td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left">$</td><td style="font: 9pt Times New Roman; text-align: right">— </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font-family: Times New Roman"> </td> <td style="font-family: Times New Roman; text-align: left">$</td><td style="font: 10pt Times New Roman; text-align: right">1,185,097</td><td style="font-family: Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right">1</td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font-family: Times New Roman"> </td> <td style="font-family: Times New Roman; text-align: left">$</td><td style="font: 10pt Times New Roman; text-align: right">1,185,097</td><td style="font-family: Times New Roman; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--Goodwill_i02I_maCz3Yl_zR4E0nmSVXs2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 9pt Times New Roman; padding-left: 3pt"> Goodwill</td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left">$</td><td style="font: 9pt Times New Roman; text-align: right">5,977,783</td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left">$</td><td style="font: 9pt Times New Roman; text-align: right">300,583</td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right">3</td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left">$</td><td style="font: 9pt Times New Roman; text-align: right">6,278,366</td><td style="font: 9pt Times New Roman; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--AssetsNoncurrent_i02I_z06mgEwNFUm3" style="vertical-align: bottom; background-color: White"> <td style="font: bold 9pt Times New Roman; text-align: left; padding-left: 3pt">Total non-current assets</td><td style="font: bold 9pt Times New Roman"> </td> <td style="font: bold 9pt Times New Roman; text-align: left">$</td><td style="font: bold 9pt Times New Roman; text-align: right">10,183,753</td><td style="font: bold 9pt Times New Roman; text-align: left"> </td><td style="font: bold 9pt Times New Roman"> </td> <td style="font: bold 9pt Times New Roman; text-align: left">$</td><td style="font: bold 9pt Times New Roman; text-align: right">1,485,680</td><td style="font: bold 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: bold 9pt Times New Roman"> </td> <td style="font: bold 9pt Times New Roman; text-align: left">$</td><td style="font: bold 9pt Times New Roman; text-align: right">11,669,433</td><td style="font: bold 9pt Times New Roman; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--Assets_i02I_zAi2VsnIhM7e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 9pt Times New Roman; text-align: left; padding-left: 3pt">Total assets</td><td style="font: bold 9pt Times New Roman"> </td> <td style="font: bold 9pt Times New Roman; text-align: left">$</td><td style="font: bold 9pt Times New Roman; text-align: right">18,889,616</td><td style="font: bold 9pt Times New Roman; text-align: left"> </td><td style="font: bold 9pt Times New Roman"> </td> <td style="font: bold 9pt Times New Roman; text-align: left">$</td><td style="font: bold 9pt Times New Roman; text-align: right">300,586</td><td style="font: bold 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: bold 9pt Times New Roman"> </td> <td style="font: bold 9pt Times New Roman; text-align: left">$</td><td style="font: bold 9pt Times New Roman; text-align: right">19,190,202</td><td style="font: bold 9pt Times New Roman; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--MezzanineEquityAbstract_i02B_zE5j9rTEreS6" style="vertical-align: bottom; background-color: White"> <td style="font: bold 9pt Times New Roman; text-align: left; padding-left: 3pt">Mezzanine equity:</td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--RedeemableNoncontrollingInterestEquityCarryingAmount_i03I_maCz8rW_zmOt7YePDYI5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 9pt Times New Roman; color: #000000; text-align: left; padding-left: 3pt"> Redeemable non-controlling interest</td><td style="font: 9pt Times New Roman; color: #000000"> </td> <td style="font: 9pt Times New Roman; color: #000000; text-align: left">$</td><td style="font: 9pt Times New Roman; color: #000000; text-align: right">— </td><td style="font: 9pt Times New Roman; color: #000000; text-align: left"> </td><td style="font: 9pt Times New Roman; color: #000000"> </td> <td style="font: 9pt Times New Roman; color: #000000; text-align: left">$</td><td style="font: 9pt Times New Roman; color: #000000; text-align: right">738,303</td><td style="font: 9pt Times New Roman; color: #000000; text-align: left"> </td><td style="font: 9pt Times New Roman; color: #000000"> </td> <td style="font: 9pt Times New Roman; color: #000000; text-align: left"> </td><td style="font: 9pt Times New Roman; color: #000000; text-align: right">2</td><td style="font: 9pt Times New Roman; color: #000000; text-align: left"> </td><td style="font: 9pt Times New Roman; color: #000000"> </td> <td style="font: 9pt Times New Roman; color: #000000; text-align: left">$</td><td style="font: 9pt Times New Roman; color: #000000; text-align: right">738,303</td><td style="font: 9pt Times New Roman; color: #000000; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--StockholdersEquityAbstract_i03B_zIMkqnlZ4OE3" style="vertical-align: bottom; background-color: White"> <td style="font: bold 9pt Times New Roman; text-align: left; padding-left: 3pt">Stockholders’ equity (deficit):</td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--AdditionalPaidInCapital_i04I_zAKxoVwwxeRe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 9pt Times New Roman; color: #000000; text-align: left; padding-left: 3pt"> Additional paid in capital</td><td style="font: 9pt Times New Roman; color: #000000"> </td> <td style="font: 9pt Times New Roman; color: #000000; text-align: left">$</td><td style="font: 9pt Times New Roman; color: #000000; text-align: right">10,440,535</td><td style="font: 9pt Times New Roman; color: #000000; text-align: left"> </td><td style="font: 9pt Times New Roman; color: #000000"> </td> <td style="font: 9pt Times New Roman; color: #000000; text-align: left">$</td><td style="font: 9pt Times New Roman; color: #000000; text-align: right">2,172</td><td style="font: 9pt Times New Roman; color: #000000; text-align: left"> </td><td style="font: 9pt Times New Roman; color: #000000"> </td> <td style="font: 9pt Times New Roman; color: #000000; text-align: left"> </td><td style="font: 9pt Times New Roman; color: #000000; text-align: right">4</td><td style="font: 9pt Times New Roman; color: #000000; text-align: left"> </td><td style="font: 9pt Times New Roman; color: #000000"> </td> <td style="font: 9pt Times New Roman; color: #000000; text-align: left">$</td><td style="font: 9pt Times New Roman; color: #000000; text-align: right">10,442,707</td><td style="font: 9pt Times New Roman; color: #000000; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_i04I_zaNLqnGau0k7" style="vertical-align: bottom; background-color: White"> <td style="font: 9pt Times New Roman; text-align: left; padding-left: 3pt"> Accumulated other comprehensive loss</td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left">$</td><td style="font: 9pt Times New Roman; text-align: right">76,889</td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left">$</td><td style="font: 9pt Times New Roman; text-align: right">3</td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right">a</td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left">$</td><td style="font: 9pt Times New Roman; text-align: right">76,892</td><td style="font: 9pt Times New Roman; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 9pt Times New Roman; text-align: left; padding-left: 3pt">Total equity attributable to:</td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--SecuretechShareholdersEquity_i04I_z3X0OUNqzFg5" style="vertical-align: bottom; background-color: White"> <td style="font: 9pt Times New Roman; color: #000000; text-align: left; padding-left: 3pt"> SecureTech shareholders</td><td style="font: 9pt Times New Roman; color: #000000"> </td> <td style="font: 9pt Times New Roman; color: #000000; text-align: left">$</td><td style="font: 9pt Times New Roman; color: #000000; text-align: right">10,599,938</td><td style="font: 9pt Times New Roman; color: #000000; text-align: left"> </td><td style="font: 9pt Times New Roman; color: #000000"> </td> <td style="font: 9pt Times New Roman; color: #000000; text-align: left">$</td><td style="font: 9pt Times New Roman; color: #000000; text-align: right">2,175</td><td style="font: 9pt Times New Roman; color: #000000; text-align: left"> </td><td style="font: 9pt Times New Roman; color: #000000"> </td> <td style="font: 9pt Times New Roman; color: #000000; text-align: left"> </td><td style="font: 9pt Times New Roman; color: #000000; text-align: right">2</td><td style="font: 9pt Times New Roman; color: #000000; text-align: left"> </td><td style="font: 9pt Times New Roman; color: #000000"> </td> <td style="font: 9pt Times New Roman; color: #000000; text-align: left">$</td><td style="font: 9pt Times New Roman; color: #000000; text-align: right">10,602,113</td><td style="font: 9pt Times New Roman; color: #000000; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--NoncontrollingInterestInVariableInterestEntity_i04I_maCzcNv_zkCJds8k1cC" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 9pt Times New Roman; color: #000000; text-align: left; padding-left: 3pt"> Non-controlling interests</td><td style="font: 9pt Times New Roman; color: #000000"> </td> <td style="font: 9pt Times New Roman; color: #000000; text-align: left">$</td><td style="font: 9pt Times New Roman; color: #000000; text-align: right">1,174,534</td><td style="font: 9pt Times New Roman; color: #000000; text-align: left"> </td><td style="font: 9pt Times New Roman; color: #000000"> </td> <td style="font: 9pt Times New Roman; color: #000000; text-align: left">$</td><td style="font: 9pt Times New Roman; color: #000000; text-align: right">(439,892</td><td style="font: 9pt Times New Roman; color: #000000; text-align: left">)</td><td style="font: 9pt Times New Roman; color: #000000"> </td> <td style="font: 9pt Times New Roman; color: #000000; text-align: left"> </td><td style="font: 9pt Times New Roman; color: #000000; text-align: right">2</td><td style="font: 9pt Times New Roman; color: #000000; text-align: left"> </td><td style="font: 9pt Times New Roman; color: #000000"> </td> <td style="font: 9pt Times New Roman; color: #000000; text-align: left">$</td><td style="font: 9pt Times New Roman; color: #000000; text-align: right">734,642</td><td style="font: 9pt Times New Roman; color: #000000; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--StockholdersEquity_i04I_zbArfAnfrXr9" style="vertical-align: bottom; background-color: White"> <td style="font: bold 9pt Times New Roman; text-align: left; padding-left: 3pt">Total stockholders’ equity (deficit)</td><td style="font: bold 9pt Times New Roman"> </td> <td style="font: bold 9pt Times New Roman; text-align: left">$</td><td style="font: bold 9pt Times New Roman; text-align: right">11,774,472</td><td style="font: bold 9pt Times New Roman; text-align: left"> </td><td style="font: bold 9pt Times New Roman"> </td> <td style="font: bold 9pt Times New Roman; text-align: left">$</td><td style="font: bold 9pt Times New Roman; text-align: right">(437,717</td><td style="font: bold 9pt Times New Roman; text-align: left">)</td><td style="font: 9pt Times New Roman"> </td> <td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: 9pt Times New Roman; text-align: right"> </td><td style="font: 9pt Times New Roman; text-align: left"> </td><td style="font: bold 9pt Times New Roman"> </td> <td style="font: bold 9pt Times New Roman; text-align: left">$</td><td style="font: bold 9pt Times New Roman; text-align: right">11,336,755</td><td style="font: bold 9pt Times New Roman; text-align: left"> </td></tr> </table>

3118317

-1185096

1933221

3383420

3383422

8705863

-1185094

7520769

1185097

5977783

300583

6278366

10183753

1485680

11669433

18889616

300586

19190202

738303

10440535

2172

10442707

76889

76892

10599938 2175 10602113

1174534

-439892

734642

11774472

-437717

11336755

203298

23889

90521

-23889

66632

112777

1135379

-416003

719376

11353789

-416003

10937786

76889

76892

2172 2172

90521

-23889

66632

203298

-23889

179409

10440535

2172

10442707

76889

76892

10599938

2175

10602113

1174534

-439892

734642

11774472

-437717

11336755

-2153178

746812

-1406366

-746813

1228974

-2

1228972

-922571

NOTE 3 – GOING CONCERN The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. Historically, the Company has experienced negative cash flows from operations. As of December 31, 2025, however, the Company reported net income attributable to shareholders of $112,777 for the fiscal year and positive gross profit of $1,902,259. Cash and cash equivalents totaled $233,825 as of December 31, 2025, compared to no cash and cash equivalents balance as of December 31, 2024. <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <a href="#Table_of_Contents" style="text-decoration: none">Table of Contents</a> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/>Despite these improvements, the Company’s ability to continue as a going concern is dependent upon successfully executing its growth strategy, maintaining profitability, and securing additional financing to fund working capital requirements and strategic initiatives. Current liabilities of $6,372,234 exceed cash on hand, and management anticipates the need for bridge financing, longer‑term debt facilities, and/or equity issuances to support operations, planned uplisting to a national exchange, and the spin‑off of Top Kontrol. These factors raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date the financial statements are issued. Management is actively pursuing financing arrangements and implementing cost controls to mitigate these uncertainties. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.

112777

NOTE 4 – GOODWILL Goodwill represents the excess of the purchase price over the fair value of net assets acquired in business combinations. As of December 31, 2025, the Company’s goodwill balance was $6,278,366, all of which arose from the acquisition of Aiultraprod Group Limited and its subsidiaries (collectively, “AI UltraProd”) on June 23, 2025. The goodwill is attributable primarily to the expected synergies from integrating AI UltraProd’s proprietary technologies, assembled workforce, and established market presence with the Company’s existing operations. In accordance with ASC 350, goodwill is not amortized but is tested for impairment at least annually, or more frequently if events or changes in circumstances indicate the asset might be impaired. As of December 31, 2025, no impairment indicators were identified. The Company expects to perform its next annual goodwill impairment assessment during the fiscal year ended December 31, 2026.

6278366

NOTE 5 – INVENTORIES, NET Inventory is stated at the lower of cost or realizable value, using the weighted average cost method. When an impairment indicator suggests that the carrying amounts of inventories might not be recoverable, the Company reviews such carrying amounts and estimates the net realizable value based on the most reliable evidence available at that time. An impairment loss is recorded if the net realizable value is less than the carrying value. Impairment indicators considered for these purposes are, among others, obsolescence, decrease in market prices, damage, and a firm commitment to sell. The following table summarizes the Company’s inventories as of December 31, 2025 and 2024: <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <a href="#Table_of_Contents" style="text-decoration: none">Table of Contents</a> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <table cellpadding="0" cellspacing="0" id="xdx_88F_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zDIQ44Il4l6j" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Inventories (Details)"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_499_20251231_zBAyQlwnlKg3"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_498_20241231_zMYdyE0Qjfqe"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December 31,</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: justify">Inventories:</td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr id="xdx_409_eus-gaap--InventoryRawMaterialsAndSupplies_iI_maIGzsL7_zeslxUi4ufQ8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: justify">Raw materials and work-in-progress</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">984,357</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">— </td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--InventoryFinishedGoods_iI_maIGzsL7_zJWhYAHDfUC5" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Finished goods</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">961,846</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">— </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--InventoryGross_iTI_mtIGzsL7_maINzmqH_zWBCv4i0xoJa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Gross inventories</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,946,203</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">— </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Inventory valuation reserves</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">— </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">— </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--InventoryNet_iTI_mtINzmqH_zzSjLe254wUc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Inventories, net</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,946,203</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">— </td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_88F_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zDIQ44Il4l6j" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Inventories (Details)"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_499_20251231_zBAyQlwnlKg3"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_498_20241231_zMYdyE0Qjfqe"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December 31,</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: justify">Inventories:</td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr id="xdx_409_eus-gaap--InventoryRawMaterialsAndSupplies_iI_maIGzsL7_zeslxUi4ufQ8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: justify">Raw materials and work-in-progress</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">984,357</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">— </td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--InventoryFinishedGoods_iI_maIGzsL7_zJWhYAHDfUC5" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Finished goods</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">961,846</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">— </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--InventoryGross_iTI_mtIGzsL7_maINzmqH_zWBCv4i0xoJa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Gross inventories</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,946,203</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">— </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Inventory valuation reserves</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">— </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">— </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--InventoryNet_iTI_mtINzmqH_zzSjLe254wUc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Inventories, net</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,946,203</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">— </td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

984357

961846

1946203

NOTE 6 – ACCOUNTS RECEIVABLE Accounts receivables, net consist of the following: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December 31,</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: justify">Accounts receivable</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">3,118,318</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">— </td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Allowance for credit losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">— </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">— </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Total accounts receivable, net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">3,118,318</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">— </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accounts receivable, current portion</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,933,221</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">— </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accounts receivable, non-current portion</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,185,097</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">— </td><td style="text-align: left"> </td></tr> </table>

3118318

1933221

1185097

NOTE 7 – CONTRACT LIABILITIES The Company’s contract liabilities primarily relate to unsatisfied performance obligations when payment has been received from customers before the Company’s products or services are delivered. Contract liabilities amounted to $164,336 and $-0- as of December 31, 2025 and 2024, respectively. Contract liabilities consist of the following: <table style="border-collapse: collapse; width: 514.8pt"><tr><td style="vertical-align: top; width: 324pt"> </td><td style="vertical-align: top; width: 18pt"> </td><td colspan="3" style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 172.8pt">As of December 31, </td></tr> <tr><td style="vertical-align: top; width: 324pt"> </td><td style="vertical-align: top; width: 18pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 81pt"> 2025 </td><td style="vertical-align: top; width: 13.5pt"> </td><td style="border-bottom: #000000 0.5pt solid; vertical-align: top; width: 78.3pt"> 2024 </td></tr> <tr><td style="vertical-align: top; background-color: #BDD6EE; width: 324pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 18pt"> </td><td style="border-top: #000000 0.5pt solid; vertical-align: top; background-color: #BDD6EE; width: 81pt"> </td><td style="vertical-align: top; background-color: #BDD6EE; width: 13.5pt"> </td><td style="border-top: #000000 0.5pt solid; vertical-align: top; background-color: #BDD6EE; width: 78.3pt"> </td></tr> <tr><td style="vertical-align: top; width: 324pt">Contract liabilities </td><td style="vertical-align: top; width: 18pt">$ </td><td style="border-bottom: #000000 3px double; vertical-align: top; width: 81pt">164,336 </td><td style="vertical-align: top; width: 13.5pt">$ </td><td style="border-bottom: #000000 3px double; vertical-align: top; width: 78.3pt">- </td></tr> </table>

164336

NOTE 8 – SHORT-TERM BORROWINGS As of December 31, 2025, the Company’s subsidiary AI UltraProd had one-year loans with a total principal amount of RMB 17,480,000 (equivalent to US $2,499,607) from banks in the PRC, with interest rates ranging from 3.15% to 6.53% per annum. Interest payments are due quarterly. Short-term borrowings are as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December 31,</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="3" style="text-align: justify"> </td><td> </td> <td colspan="3" style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: justify; padding-bottom: 1pt">Unsecured short-term borrowings from PRC banks</td><td style="width: 8%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 12%; text-align: right">2,499,607</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 8%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 12%; text-align: right">— </td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total short-term borrowings, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,499,607</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">— </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

17480000

2499607

0.0315

0.0653

NOTE 9 – STOCKHOLDERS’ EQUITY Preferred stock The Company has authorized 50,000,000 shares of preferred stock, $0.001 par value. The Company’s Board of Directors is authorized, without further action by the shareholders, to issue shares of preferred stock and to fix the designations, number, rights, preferences, privileges, and restrictions thereof, including dividend rights, conversion rights, voting rights, terms of redemption, liquidation preferences, and sinking fund terms. On May 31, 2023, the Company’s Board of Directors created a new class of preferred stock designated as Series A Preferred Stock, $0.001 par value. The Company may issue up to 250,000 shares of Series A Preferred Stock with the following terms, rights, and privileges: <table style="border-collapse: collapse"><tr><td style="vertical-align: top; width: 144pt; padding-left: 5.4pt; padding-right: 5.4pt">Designation and Amount </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 310pt; padding-left: 5.4pt; padding-right: 5.4pt">This class of preferred stock shall be designated Series A Preferred Stock (“Preferred Stock”), $0.001 par value. The Corporation’s Board of Directors may issue up to two-hundred fifty thousand (250,000) shares of this Preferred Stock. </td></tr> <tr><td style="vertical-align: top; width: 144pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 310pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td></tr> <tr><td style="vertical-align: top; width: 144pt; padding-left: 5.4pt; padding-right: 5.4pt">Rank </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 310pt; padding-left: 5.4pt; padding-right: 5.4pt">The Preferred Stock shall rank superior to the Corporation’s common stock and all other classes, including currently outstanding or future preferred stock designations. </td></tr> <tr><td style="vertical-align: top; width: 144pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 310pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td></tr> <tr><td style="vertical-align: top; width: 144pt; padding-left: 5.4pt; padding-right: 5.4pt">Dividends </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 310pt; padding-left: 5.4pt; padding-right: 5.4pt">The Preferred Stock is eligible for all legal dividends as may be approved by the Corporation’s Board of Directors. If a dividend is declared across multiple classes of stock, the amount of any dividend to be received by holders of the Preferred Stock shall be calculated on a fully diluted, pro-rata basis with the other classes of stock participating in said dividend. </td></tr> <tr><td style="vertical-align: top; width: 144pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 310pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td></tr> <tr><td style="vertical-align: top; width: 144pt; padding-left: 5.4pt; padding-right: 5.4pt">Voting Rights </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 310pt; padding-left: 5.4pt; padding-right: 5.4pt">Holders of the Preferred Stock shall have the right to vote on all matters with holders of common stock (and other eligible classes of preferred stock, if any) by aggregating votes into one (1) voting class of stock. Each share of Preferred Stock shall have ten thousand (10,000) votes for any election or other voting matter placed before the shareholders of the Corporation, regardless if the vote is taken with or without a shareholders’ meeting. Holders of the Preferred Stock may not cumulate their votes in any voting matter. </td></tr> <tr><td style="vertical-align: top; width: 144pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 310pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td></tr> <tr><td style="vertical-align: top; width: 144pt; padding-left: 5.4pt; padding-right: 5.4pt">Redemption by the Company </td><td style="vertical-align: top; width: 13.5pt; padding-left: 5.4pt; padding-right: 5.4pt"> </td><td style="vertical-align: top; width: 310pt; padding-left: 5.4pt; padding-right: 5.4pt">After a minimum period of one (1) year from the date of issue the Company may, at its sole discretion, redeem some or all of the Preferred Stock in either cash (the then market value), the Company’s common stock at a fixed ratio of ten thousand (10,000) shares of common stock for each share of Preferred Stock redeemed, or a combination thereof. </td></tr> </table> Series A Preferred Stock Issuances During the fiscal year ended December 31, 2024, the Company issued 10,200 Series A Preferred Stock shares pursuant to Share Exchange Agreements with one related party stockholder. On December 31, 2024, the Company had one class of preferred stock, Series A Preferred Stock, and 13,400 shares of it issued and outstanding. During the fiscal year ended December 31, 2025, the Company issued an aggregate of 4,710 shares of Series A Preferred Stock pursuant to four Share Exchange Agreements; 500 shares of Series A Preferred Stock were issued to two unrelated party stockholders, and 4,210 shares of Series A Preferred Stock were issued to two related party stockholders. The Company also issued 185 shares of its Series A Preferred Stock in conjunction with its acquisition of 100% of Aiultraprod Group Limited. These shares were valued at US $8,565,500, which equates to a per-share value of US$46,300. <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <a href="#Table_of_Contents" style="text-decoration: none">Table of Contents</a> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/>As of December 31, 2025, the Company had one class of preferred stock, Series A Preferred Stock, and 18,295 shares of it issued and outstanding. Common stock The Company has authorized 500,000,000 shares of common stock with a par value of $0.001 per share. Share Issuances for Settlement of Accrued Payroll During the fiscal year ended December 31, 2025, the Company issued 322,448 shares of common stock as payment in place of cash to settle $322,448 in unpaid wages and commissions owed to employees and an independent sales representative. The value of the common stock issued was based on the closing price of the Company’s common stock on the date of issuance, which was $1.00 per share, and no gain or loss was recognized as a result. Share Exchange and Cancellations During the fiscal year ended December 31, 2024, the Company entered into two Share Exchange Agreements with a related party whereby it issued 10,200 shares of its Series A Preferred Stock in exchange for an aggregate of 101,795,774 shares of its common stock. These share exchanges were part of the Company’s ongoing Share Reduction Program. The Company recorded a $51,057 loss due to the issuance of additional Series A Preferred Shares based on the market’s closing price of $0.25 a share of the Company’s common stock on the date of the issuance. During the fiscal year ended December 31, 2025, the Company issued an aggregate of 4,710 shares of Series A Preferred Stock in exchange for an aggregate of 47,100,000 shares of its common stock pursuant to Share Exchange Agreements; 500 shares of Series A Preferred Stock were issued to two unrelated party stockholders, and 4,210 shares of Series A Preferred Stock were issued to two related party stockholders. All shares of common stock received in these stock exchanges were subsequently canceled. No consideration was paid or received in connection with the share exchanges. Share Issuances to Consultants During the fiscal year ended December 31, 2025, the Company issued an aggregate of 65,539 shares of common stock to three consultants as compensation in lieu of cash. These shares were valued at an aggregate of $261,742, representing an average of $3.99 a share. Share Issuances for Cash During the fiscal ended December 31, 2023, the Company sold an aggregate of 23,570 shares of its common stock, $0.001 par value, in exchange for $41,250 in cash, or about $1.75 a share. During the fiscal year ended December 31, 2025, the Company issued an aggregate of 2,500 shares of common stock to one investor in exchange for $5,000 in cash, or $2.00 per share. As of December 31, 2025, the Company had 31,377,368 shares of common stock issued and outstanding. Contingent Consideration On June 23, 2025, as part of the Company’s 100% acquisition of Aiultraprod Group Limited and related to the Acquisition and Stock Purchase Agreement, a provision was established for the potential issuance of additional Series A Preferred Stock. If all parties to the transaction unanimously agree to waive the intended spin-off of AI UltraProd, Inc. (WY) as a separate NYSE or NASDAQ-listed entity in the future, the Company would be required to issue an additional 357 shares of Series A Preferred Stock, $0.001 par value, under the no spin-off earnout provision. Based on the terms, the instrument is classified in equity, and accordingly was measured at its fair value at the acquisition date and will not be subsequently remeasured. As of the transaction date, the Company assessed a 10% probability that all parties would agree to exercise this provision. Consequently, contingent consideration was recorded in the amount of $1,652,910, calculated as 357 potential shares multiplied by the $46,300 share price and the 10% likelihood factor.

50000000

0.001

250000

10200

13400

4710

8565500

18295

500000000

322448

10200 -101795774

51057

0.25

47100000

65539

261742

23570

41250

2500

5000

31377368

1652910

357

46300

NOTE 10 – SEGMENT INFORMATION The Company’s Chief Executive Officer, who serves as the Chief Operating Decision Maker (“CODM”), evaluates the Company’s financial performance and allocates resources based on a consolidated view of the business. Consequently, the Company operates as a single reportable segment under the guidelines of ASC 280, Segment Reporting. The CODM classifies this segment as Consumer Goods. The Company’s operations, which include marketing, purchasing and procurement, and research and development, are managed centrally. The CODM assesses financial performance using metrics such as revenue, operating profit, and key operating expenses, which are outlined below as the primary cost components for evaluating the Company’s performance. Additionally, the CODM measures income generated from the Company’s assets by focusing on net income as a key performance indicator. This metric is used to assess the return on assets and supports strategic decision-making. <table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_ziCcGFnRF1eh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Segment (Details)"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_49C_20250101__20251231_zaosoqieLol1"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_49A_20240101__20241231_zOJ1lDbQ40Ek"> </td> <td> </td></tr> <tr style="vertical-align: bottom"><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Fiscal Years Ended December 31,</td></tr> <tr style="vertical-align: bottom"><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr id="xdx_40B_eus-gaap--Revenues_zCU9KQV8D2H1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: justify; padding-left: 5.4pt">Revenue from external customers</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">7,720,757</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">14,235</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic; text-align: justify; padding-left: 5.4pt">Reconciliation of revenue:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--CostOfGoodsAndServicesSold_znLCmPK1BUQf" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Less: Cost of goods sold</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,818,498</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,421</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--GrossProfit_zwsIuu2TCZ2d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 5.4pt">Segment gross profit</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,902,259</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">10,814</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 5.4pt">Less:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--SalariesAndWages_zGQxXEveBiql" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Salaries and payroll</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">351,457</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">63,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--SegmentReportingOtherItemAmount_zEnDAJNh9vJ3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 10pt">Other segment items(1)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,315,053</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">351,400</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--SegmentNetProfitLoss_zanDwK9We0B" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Segment net profit (loss)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">235,749</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(403,586</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-style: italic; text-align: justify; padding-left: 5.4pt">Reconciliation of loss:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--OtherOperatingIncomeExpenseNet_z11I2Y30dLoh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 10pt">Other expense, net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(150,041</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(5,854</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--IncomeLossFromSubsidiariesBeforeTax_zFHHbcU4x6nb" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">Net profit (loss) before income taxes</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">85,708</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(409,440</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> Other segment items comprising segment net loss include depreciation and amortization expenses, professional fees, marketing expenses, occupancy expenses, travel expenses, research and development expenses, and certain overhead expenses.

<table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_ziCcGFnRF1eh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Segment (Details)"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_49C_20250101__20251231_zaosoqieLol1"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_49A_20240101__20241231_zOJ1lDbQ40Ek"> </td> <td> </td></tr> <tr style="vertical-align: bottom"><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Fiscal Years Ended December 31,</td></tr> <tr style="vertical-align: bottom"><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr id="xdx_40B_eus-gaap--Revenues_zCU9KQV8D2H1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: justify; padding-left: 5.4pt">Revenue from external customers</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">7,720,757</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">14,235</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic; text-align: justify; padding-left: 5.4pt">Reconciliation of revenue:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--CostOfGoodsAndServicesSold_znLCmPK1BUQf" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Less: Cost of goods sold</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,818,498</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,421</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--GrossProfit_zwsIuu2TCZ2d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 5.4pt">Segment gross profit</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,902,259</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">10,814</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 5.4pt">Less:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--SalariesAndWages_zGQxXEveBiql" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Salaries and payroll</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">351,457</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">63,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--SegmentReportingOtherItemAmount_zEnDAJNh9vJ3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 10pt">Other segment items(1)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,315,053</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">351,400</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--SegmentNetProfitLoss_zanDwK9We0B" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Segment net profit (loss)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">235,749</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(403,586</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-style: italic; text-align: justify; padding-left: 5.4pt">Reconciliation of loss:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--OtherOperatingIncomeExpenseNet_z11I2Y30dLoh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 10pt">Other expense, net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(150,041</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(5,854</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--IncomeLossFromSubsidiariesBeforeTax_zFHHbcU4x6nb" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">Net profit (loss) before income taxes</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">85,708</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(409,440</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

7720757

14235

5818498

3421

1902259

10814

351457

63000

1315053

351400

235749 -403586

-150041

-5854

85708

-409440

NOTE 11 – RELATED PARTY TRANSACTIONS Founder’s Shares On March 2, 2017, the Company issued an aggregate of 175,000,000 shares of its common stock, $0.001 par value, as Founder’s Shares with $-0- value. Of these Founder’s Shares, 80,000,000 were issued to the Company’s officers, 75,000,000 to an entity controlled by one of the Company’s directors, and 20,000,000 to outside consultants who assisted with the Company’s formation and early organization. As of December 31, 2025, an aggregate of 100,100,000 Founder’s Shares have been returned to the Company and canceled, including 67,100,000 pursuant to a series of Share Exchange Agreements described below. Share Exchange and Cancellations During the fiscal year ended December 31, 2023, the Company entered into a Share Exchange Agreement with one of its Founders, Kao Lee, whereby it issued 2,500 shares of its Series A Preferred Stock in exchange for an aggregate of 25,000,000 shares of its common stock. <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <a href="#Table_of_Contents" style="text-decoration: none">Table of Contents</a> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/>During the fiscal year ended December 31, 2024, the Company entered into two Share Exchange Agreements with a related party whereby it issued 10,200 shares of its Series A Preferred Stock in exchange for an aggregate of 101,795,774 shares of its common stock. These share exchanges were part of the Company’s ongoing Share Reduction Program. The Company recorded a $51,057 loss due to the issuance of additional Series A Preferred Shares based on the market’s closing price of $0.25 a share of the Company’s common stock on the date of the issuance. During the fiscal year ended December 31, 2025, the Company entered into Share Exchange Agreements with two of its Founders, Kao Lee and Abdikarim Farah, whereby it issued an aggregate of 4,210 shares of its Series A Preferred Stock in exchange for an aggregate of 42,100,000 shares of its common stock. All shares of common stock received in these stock exchanges were subsequently canceled. No consideration was paid or received in connection with the share exchanges. Accrued Payroll During the fiscal year ended December 31, 2025, the Company issued 322,448 shares of common stock as payment in place of cash to settle $322,448 in unpaid wages and commissions owed to employees and an independent sales representative. The value of the common stock issued was based on the closing price of the Company’s common stock on the date of issuance, which was $1.00 per share, and no gain or loss was recognized as a result. As of December 31, 2025, the Company had aggregated $59,498 in related party accrued payroll, consisting solely of accrued payroll. As of December 31, 2024, the Company had aggregated $322,448 in related party accrued payroll, consisting of $311,812 in accrued payroll and $10,636 in accrued employer taxes. Amounts Due to Related Parties and Imputed Interest As of December 31, 2025, the Company had notes payable due to related parties aggregating $192,464 with stated interest rates between 0% and 10% per annum. For the fiscal year ended December 31, 2025, the Company accrued imputed interest expense of $5,152 on notes with below market or no stated interest, which was deemed as related parties devotion and recorded in additional paid-in capital. Accrued interest expense of $10,853 and recorded in the consolidated financial statement income. As of December 31, 2025, the interest payables of $10,853 was included in the notes payable, related parties. The related parties have agreed to suspend stated maturity dates without penalty until the Company raises sufficient funds. As of December 31, 2024, the Company had outstanding non-interest bearing notes payable to a related party aggregating $39,611. The Company recorded an imputed interest expense of $2,212 for the fiscal year ended December 31, 2024 on these notes outstanding with maturity dates ranging between October 13, 2024 and April 30, 2025. The related party has suspended the maturity dates without penalty until the Company is able to raise sufficient funds to satisfy these outstanding notes. Convertible Debt Conversion with Related Party On October 23, 2024, the Company entered into an agreement converting $50,000 in past due accounts payable to a related party into a non-interest-bearing $50,000 convertible promissory note maturing on April 23, 2025. Subsequently, on October 24, 2024, the note holder converted the outstanding $50,000 convertible promissory note into 100,000,000 shares of the Company’s common stock, $0.001 par value. Each share was valued at $0.0005 per share in accordance with the conversion terms of the convertible note agreement. Following this note conversion, on October 25, 2024, the Company and the original note holder signed a Share Exchange Agreement in which 100,000,000 shares of the Company's common stock were exchanged for 10,000 shares of its Series A Preferred Stock, $0.001 par value. No gain or loss was recorded within the terms of these agreements. <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <a href="#Table_of_Contents" style="text-decoration: none">Table of Contents</a> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/>Patent Royalties On March 2, 2017, the Company entered into a Patent License Agreement with Shongkawh, LLC, which is controlled by our executive officers Kao Lee and Anthony Vang (and directly owned by Mr. Lee and his brother, Thao Lee). Under this agreement, ShongKawh is to receive a royalty of 2% of all products manufactured under this covered patent. On March 13, 2024, the Company and Shongkawh amended the Patent License Agreement to adjust royalty payments due under this agreement to $1 per annum, payable within ten business days of the end of each fiscal year. Amounts Due From Related Parties During the fiscal year ended December 31, 2025, Aiultraprod Group Limited, a subsidiary acquired on June 23, 2025, advanced $24,098 to related parties for business expenditures paid on behalf of the Company and paid rental to related parties of $12,040. As of December 31, 2025, the receivable balance of $24,098 was reported as amounts due from related parties.

175000000 80000000 75000000 20000000

100100000

67100000

2500

322448

1.00

59498

311812 192464 5152

10853

39611

2212

50000

100000000

0.02 24098 12040

NOTE 12 – PREPAYMENTS AND OTHER ASSETS <table cellpadding="0" cellspacing="0" id="xdx_886_eus-gaap--ScheduleOfOtherAssetsTableTextBlock_zx2z81juV6Yl" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Prepayments and Other Assets (Details)"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_497_20251231_zPNUWoRHaNU3"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_49A_20241231_znWv3WO9HeCa"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the year ended December 31,</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr id="xdx_40D_eus-gaap--RetainageDeposit_iI_maPEAOAzmVj_zTgse4lybpE4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: justify">Advances to suppliers</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">3,347,251</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">— </td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--DeductibleVat_iI_maPEAOAzmVj_zUQCklljAMZd" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Deductible VAT</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,968</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">— </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DepositAssets_iI_maPEAOAzmVj_zTMBd0y2kUR4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Deposits</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">27,203</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,114</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OtherAssetsCurrent_iI_mtPEAOAzmVj_zaMTczVbApTc" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Prepayments and other assets</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,383,422</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,114</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> Advances to suppliers of $3,347,251 primarily relate to deposits for components, materials, and manufacturing services expected to be received and utilized within the next 12 months. Management monitors supplier performance and credit risk and evaluates advances for impairment if recovery becomes doubtful.

<table cellpadding="0" cellspacing="0" id="xdx_886_eus-gaap--ScheduleOfOtherAssetsTableTextBlock_zx2z81juV6Yl" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Prepayments and Other Assets (Details)"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_497_20251231_zPNUWoRHaNU3"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_49A_20241231_znWv3WO9HeCa"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the year ended December 31,</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr id="xdx_40D_eus-gaap--RetainageDeposit_iI_maPEAOAzmVj_zTgse4lybpE4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: justify">Advances to suppliers</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">3,347,251</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">— </td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--DeductibleVat_iI_maPEAOAzmVj_zUQCklljAMZd" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Deductible VAT</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,968</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">— </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DepositAssets_iI_maPEAOAzmVj_zTMBd0y2kUR4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Deposits</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">27,203</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,114</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OtherAssetsCurrent_iI_mtPEAOAzmVj_zaMTczVbApTc" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Prepayments and other assets</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,383,422</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,114</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

3347251

8968

27203

1114

3383422

1114

NOTE 13 - INCOME TAXES The components of the Company’s net income (loss) before income taxes are as follows: <table cellpadding="0" cellspacing="0" id="xdx_88C_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zgzBQ3HfIG7i" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Component of Income Taxes (Details)"> <tr> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_491_20250101__20251231_zblTTu6Kb8dd"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_49E_20240101__20241231_zQbNIOgllDK"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td colspan="3" style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the year ended December 31,</td></tr> <tr style="vertical-align: bottom"> <td colspan="3" style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td></tr> <tr style="vertical-align: bottom"> <td colspan="3" style="text-align: justify"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr id="xdx_404_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_zP9uadNnfYMh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left"> </td><td style="width: 26%; text-align: right">U.S. federal</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 26%; text-align: right">(915,852</td><td style="width: 1%; text-align: left">)</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 26%; text-align: right">(409,440</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_z3KXgyCcP2Cb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: right">Foreign</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,001,560</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">— </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zk12ub0uzzlj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">Total</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">85,708</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(409,440</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td></tr> </table> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <a href="#Table_of_Contents" style="text-decoration: none">Table of Contents</a> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/>The Company’s provision for income taxes consisted of: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the year ended December 31,</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Current income tax expense:</td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">U.S. federal</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">— </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">— </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 10pt">U.S. state</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">— </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">— </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Foreign</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">— </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">— </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt; padding-left: 10pt">Total current income tax expense</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">— </td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"></td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">— </td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Deferred income taxes:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 56%; text-align: justify; padding-left: 10pt">U.S. federal</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">— </td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">— </td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 10pt">U.S. state</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">— </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">— </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 10pt">Foreign</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(117,590</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">— </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt; padding-left: 10pt">Total deferred income taxes</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(117,590</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">— </td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> The Company’s deferred tax assets and liabilities as of December 31, 2025 and 2024 are attributable to the following: <table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_z09XrXl7TO6f" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Income Taxes - deferred tax assets and liabilities (Details)"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_49E_20251231_zdE4Uzq5l0wi"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_496_20241231_zG76MrYjV9e3"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the year ended December 31,</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr id="xdx_401_eus-gaap--ComponentsOfDeferredTaxAssetsAbstract_iB_zEOloZmWrl5f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Deferred tax assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxLiabilitiesLeasingArrangements_iI_zLhmFkE3EoPb" style="vertical-align: bottom; background-color: White"> <td style="width: 56%; text-align: justify; padding-left: 10pt">Lease liability</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">54,888</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">— </td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxLiabilitiesFinancingArrangements_iI_zLwJhWQwnAme" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 10pt">Deductible advertising expense carryforwards (PRC)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">985</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">— </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxLiabilitiesZeroCouponNotes_iI_zqOe6gHqXYW2" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Fair value change on notes payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">904</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">— </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OperatingLossCarryforwardsValuationAllowance_iI_znLKYbdJpjVb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 10pt">Net operating loss carryforwards</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">714,722</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">360,059</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_zh3WwAC3tQH1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 10pt">Valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(625,858</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(360,059</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt; padding-left: 10pt">Total deferred tax assets</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">145,641</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">— </td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Deferred tax liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsGoodwillAndIntangibleAssets_iI_z7nd1sr2bgxa" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Intangible assets identified from acquisition</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(522,768</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">— </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsOther_iI_z0xD1oOTOxhi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 10pt">Right-of-use-assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(53,886</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">— </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt; padding-left: 10pt">Total deferred tax liabilities</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(576,654</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">— </td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredIncomeTaxesAndOtherAssetsCurrent_iI_zEtwejHvwSFb" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Net deferred tax assets</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">117,177</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">— </td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredIncomeTaxLiabilitiesNet_iNI_di_zvuvyZ1WgWki" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Net deferred tax liabilities</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(548,190</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">— </td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> Following the adoption of ASU 2023-09 described in Note 1, a reconciliation of income tax expense computed by applying the U.S. federal statutory income tax rate to income before income taxes, to the Company’s reported income tax expense (benefit), for the year ended December 31, 2025 is as follows. Each reconciling item that equals or exceeds five percent of the amount computed by multiplying income before income taxes by the U.S. federal statutory rate (approximately $900 for the year ended December 31, 2025) is presented separately by nature, and foreign tax effects are presented by jurisdiction. <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <a href="#Table_of_Contents" style="text-decoration: none">Table of Contents</a> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_499_20250101__20251231_zt9majt4H0x8"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the year ended December 31, 2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">%</td></tr> <tr id="xdx_40A_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zbDa8oW1SZS5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; font-weight: bold; text-align: left; padding-left: 3pt">Income before income taxes</td><td style="width: 8%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 12%; font-weight: bold; text-align: right">85,708</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_zMBzTxLcaRf6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 3pt">Income tax expense computed by applying the U.S. federal statutory rate of 21% to income before income taxes</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">17,999</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21.0</td><td style="text-align: left">%</td></tr> <tr id="xdx_407_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_zb7gtZZI4hTl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 3pt">State and local income tax, net of federal income tax effect</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">— </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">— </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-left: 3pt">Foreign tax effects:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_hus-gaap--IncomeTaxAuthorityNameAxis__custom--InlandRevenuePRCMember_zFQoBztt0Oji" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 3pt"> Statutory rate differential (PRC)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40,261</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">47.0</td><td style="text-align: left">%</td></tr> <tr id="xdx_40D_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_hus-gaap--IncomeTaxAuthorityNameAxis__us-gaap--InlandRevenueHongKongMember_zj8U0JY1kb32" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 3pt"> Statutory rate differential (Hong Kong)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">635</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.7</td><td style="text-align: left">%</td></tr> <tr id="xdx_40E_ecustom--IncomeTaxReconciliationForeignIncomeStatutoryTaxRateDifferential_zRRmaUMMY6H9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 3pt"> Total statutory rate differential</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40,896</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">47.7</td><td style="text-align: left">%</td></tr> <tr id="xdx_409_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseResearchAndDevelopment_iN_di_ziJbDl6t9egd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 3pt"> Preferential high and new technology enterprise rate (PRC)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(133,538</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(155.8</td><td style="text-align: left">%)</td></tr> <tr id="xdx_402_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_zWQZFToV8h4f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-left: 3pt"> Total foreign tax effects</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(92,642</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(108.1</td><td style="font-weight: bold; text-align: left">%)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-left: 3pt">Nontaxable or nondeductible items:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_zuwA4vnYoE3d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 3pt"> Non-deductible expenses (PRC)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">47,067</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">54.9</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-left: 3pt">Changes in valuation allowances:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_zIZfvIGHmVr2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 3pt"> Current year increase in valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">255,102</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">297.6</td><td style="text-align: left">%</td></tr> <tr id="xdx_40B_eus-gaap--IncomeTaxReconciliationPriorYearIncomeTaxes_zceN3wQlgNDk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 3pt"> Utilization of prior year tax losses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(201,057</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(234.6</td><td style="text-align: left">%)</td></tr> <tr id="xdx_40D_eus-gaap--DeferredOtherTaxExpenseBenefit_z6lqTukbGNqj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 3pt"> Recognition of previously unrecognized deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(115,561</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(134.8</td><td style="text-align: left">%)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-left: 3pt"> Total changes in valuation allowances</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(61,516</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(71.8</td><td style="font-weight: bold; text-align: left">%)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-left: 3pt">Other:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseRestructuringCharges_z8Vn8glBKqxl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 3pt"> Reversal of deferred tax liability arising from business combination</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(27,514</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(32.1</td><td style="text-align: left">%)</td></tr> <tr id="xdx_400_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseLeases_zJfJzGXzWUUi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 3pt"> Deferred tax effect of operating leases</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(984</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1.1</td><td style="text-align: left">%)</td></tr> <tr id="xdx_40B_eus-gaap--IncomeTaxExpenseBenefit_zzc6h7CvYdw6" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-left: 3pt">Income tax expense (benefit)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">(117,590</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(137.2</td><td style="font-weight: bold; text-align: left">%)</td></tr> </table> In accordance with the prospective transition method, the reconciliation for the year ended December 31, 2024 is presented under the disclosure requirements in effect prior to the adoption of ASU 2023-09: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the year ended December 31, 2024</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; font-weight: bold; text-align: left; padding-left: 3pt">Loss before income taxes</td><td style="width: 8%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 12%; font-weight: bold; text-align: right">(409,440</td><td style="width: 1%; font-weight: bold; text-align: left">)</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 3pt">Income tax benefit at U.S. federal statutory rate of 21%</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(85,982</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21.0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 3pt">Change in valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">85,982</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(21.0</td><td style="text-align: left">%)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-left: 3pt">Income tax expense (benefit)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">— </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><kbd style="font: 10pt Times New Roman; position: absolute; margin-left: -18pt">-</kbd>% </td><td style="font-weight: bold; text-align: left"> </td></tr> </table> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <a href="#Table_of_Contents" style="text-decoration: none">Table of Contents</a> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/>Income taxes paid, net of refunds received, disaggregated between federal, state and foreign jurisdictions, was as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; padding-left: 3pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">For the year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 3pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2025</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2024</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left; padding-left: 3pt"> U.S. federal</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">— </td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">— </td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 3pt"> U.S. state</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">— </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">— </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 3pt"> Foreign (PRC)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">— </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">— </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 3pt"> Foreign (Hong Kong)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">— </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">— </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-left: 3pt">Total income taxes paid, net of refunds received</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">— </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">— </td><td style="font-weight: bold; text-align: left"> </td></tr> </table> No individual foreign jurisdiction accounted for five percent or more of total income taxes paid, net of refunds received, for either period presented. Summary of the Company’s tax valuation allowance: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the year ended December 31,</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr id="xdx_40B_ecustom--DeferredTaxAssetsValuationAllowance1_iNS_di_zhR8gZezrFjl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: justify">Beginning balance</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">360,059</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">274,077</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_zXNBFoFM3B22" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Increase in valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">255,102</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">85,982</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--IncomeTaxReconciliationRepatriationOfForeignEarnings_zH2BQnoC9G4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Foreign exchange impact</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">10,697</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">— </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxAssetsValuationAllowance_iE_zSSuFoB2odxe" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Ending balance</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">625,858</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">360,059</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_88C_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zgzBQ3HfIG7i" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Component of Income Taxes (Details)"> <tr> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_491_20250101__20251231_zblTTu6Kb8dd"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_49E_20240101__20241231_zQbNIOgllDK"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td colspan="3" style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the year ended December 31,</td></tr> <tr style="vertical-align: bottom"> <td colspan="3" style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td></tr> <tr style="vertical-align: bottom"> <td colspan="3" style="text-align: justify"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr id="xdx_404_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_zP9uadNnfYMh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left"> </td><td style="width: 26%; text-align: right">U.S. federal</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 26%; text-align: right">(915,852</td><td style="width: 1%; text-align: left">)</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 26%; text-align: right">(409,440</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_z3KXgyCcP2Cb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: right">Foreign</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,001,560</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">— </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zk12ub0uzzlj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">Total</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">85,708</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(409,440</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td></tr> </table>

-915852

-409440

1001560

85708

-409440

117590

-117590

<table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_z09XrXl7TO6f" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Income Taxes - deferred tax assets and liabilities (Details)"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_49E_20251231_zdE4Uzq5l0wi"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_496_20241231_zG76MrYjV9e3"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the year ended December 31,</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr id="xdx_401_eus-gaap--ComponentsOfDeferredTaxAssetsAbstract_iB_zEOloZmWrl5f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Deferred tax assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxLiabilitiesLeasingArrangements_iI_zLhmFkE3EoPb" style="vertical-align: bottom; background-color: White"> <td style="width: 56%; text-align: justify; padding-left: 10pt">Lease liability</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">54,888</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">— </td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxLiabilitiesFinancingArrangements_iI_zLwJhWQwnAme" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 10pt">Deductible advertising expense carryforwards (PRC)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">985</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">— </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxLiabilitiesZeroCouponNotes_iI_zqOe6gHqXYW2" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Fair value change on notes payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">904</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">— </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OperatingLossCarryforwardsValuationAllowance_iI_znLKYbdJpjVb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 10pt">Net operating loss carryforwards</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">714,722</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">360,059</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_zh3WwAC3tQH1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 10pt">Valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(625,858</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(360,059</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt; padding-left: 10pt">Total deferred tax assets</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">145,641</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">— </td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Deferred tax liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsGoodwillAndIntangibleAssets_iI_z7nd1sr2bgxa" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Intangible assets identified from acquisition</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(522,768</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">— </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsOther_iI_z0xD1oOTOxhi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 10pt">Right-of-use-assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(53,886</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">— </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt; padding-left: 10pt">Total deferred tax liabilities</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(576,654</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">— </td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredIncomeTaxesAndOtherAssetsCurrent_iI_zEtwejHvwSFb" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Net deferred tax assets</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">117,177</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">— </td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredIncomeTaxLiabilitiesNet_iNI_di_zvuvyZ1WgWki" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Net deferred tax liabilities</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(548,190</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">— </td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

54888

985

904

714722

360059

625858

360059

-522768

-53886

117177

548190

85708

17999

40261

635

40896

133538

-92642

47067

255102

-201057

-115561

-27514

-984

-117590

-360059

255102

10697

625858

NOTE 14 – EARNINGS (LOSS) PER SHARE Basic earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding. Shares issued during the period and shares canceled during the period are weighted for the portion of the period that they were outstanding. Diluted earnings (loss) per share is computed in a manner consistent with that of basic earnings per share while giving effect to all potentially dilutive shares of common stock outstanding during the period, which include the assumed conversion of all outstanding convertible securities. Diluted earnings (loss) per share were the same as basic net income (loss) per share for the fiscal year ended December 31, 2024, as shares issuable upon the conversion of the then-outstanding convertible securities were anti-dilutive as a result of the net loss incurred for those periods. <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <a href="#Table_of_Contents" style="text-decoration: none">Table of Contents</a> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/>The table below sets forth the computation of basic and diluted earnings (loss) per share: <table cellpadding="0" cellspacing="0" id="xdx_886_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_ziprmcdwyui8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Earnings per share (Details)"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_497_20250101__20251231_zXP1A5oLab16"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_49A_20240101__20241231_zsrisQz2Xayi"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the fiscal years ended December 31,</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: justify">Numerator:</td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr id="xdx_409_ecustom--NetIncomeLossAvailableToCommonStockholdersBasic1_zjETwhOnuzY1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: justify">Net income (loss) attributable to SecureTech shareholders</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">112,777</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(409,440</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Add: accretion of redeemable non-controlling interest to redemption value</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,172</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Net income (loss) available to common stockholders</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">114,949</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(409,449</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Denominator:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--WeightedAverageNumberOfSharesIssuedBasic_zo78Rf8HkCy1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Basic – weighted average shares outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40,010,980</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">78,148,402</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Effect of dilutive securities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--IncrementalCommonSharesAttributableToConversionOfDebtSecurities_zwMoljkWrYbb" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Convertible note</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">— </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">— </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--IncrementalCommonSharesAttributableToConversionOfSeriesAPreferredStock_znugd7ILqkA" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 10pt">Series A preferred shares</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">182,950,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">— </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_zsQMZiSWORN6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Diluted – weighted average shares outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">222,960,980</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">78,148,402</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Earnings (loss) per share:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--EarningsPerShareBasic1_zQwrHiv8ULy6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 10pt">Earnings (loss) per share: Basic</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.00</td><td style="padding-bottom: 2.5pt; text-align: left">*</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.01</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--EarningsPerShareDiluted_zpCNbSJ01Si1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 10pt">Earnings (loss) per share: Diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.00</td><td style="padding-bottom: 2.5pt; text-align: left">*</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.01</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> * Less than US$0.005

<table cellpadding="0" cellspacing="0" id="xdx_886_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_ziprmcdwyui8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Earnings per share (Details)"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_497_20250101__20251231_zXP1A5oLab16"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_49A_20240101__20241231_zsrisQz2Xayi"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the fiscal years ended December 31,</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: justify">Numerator:</td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr id="xdx_409_ecustom--NetIncomeLossAvailableToCommonStockholdersBasic1_zjETwhOnuzY1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: justify">Net income (loss) attributable to SecureTech shareholders</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">112,777</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(409,440</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Add: accretion of redeemable non-controlling interest to redemption value</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,172</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Net income (loss) available to common stockholders</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">114,949</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(409,449</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Denominator:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--WeightedAverageNumberOfSharesIssuedBasic_zo78Rf8HkCy1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Basic – weighted average shares outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40,010,980</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">78,148,402</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Effect of dilutive securities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--IncrementalCommonSharesAttributableToConversionOfDebtSecurities_zwMoljkWrYbb" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Convertible note</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">— </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">— </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--IncrementalCommonSharesAttributableToConversionOfSeriesAPreferredStock_znugd7ILqkA" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 10pt">Series A preferred shares</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">182,950,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">— </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_zsQMZiSWORN6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Diluted – weighted average shares outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">222,960,980</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">78,148,402</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Earnings (loss) per share:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--EarningsPerShareBasic1_zQwrHiv8ULy6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 10pt">Earnings (loss) per share: Basic</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.00</td><td style="padding-bottom: 2.5pt; text-align: left">*</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.01</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--EarningsPerShareDiluted_zpCNbSJ01Si1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 10pt">Earnings (loss) per share: Diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.00</td><td style="padding-bottom: 2.5pt; text-align: left">*</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.01</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

112777 -409440

40010980

78148402

182950000

222960980

78148402

0.00 -0.01

0.00

-0.01

NOTE 15 – CONVERTIBLE DEBT AND DERIVATIVE LIABILITY CFI Capital LLC Convertible Note On September 18, 2025, the Company issued a $150,000 convertible promissory note to CFI Capital LLC bearing interest at 6% per annum and maturing on September 18, 2026. The note is convertible into shares of the Company’s common stock, beginning six months after the issuance date. The conversion price is variable and is set at a significant discount to the market price, equal to 60% of the Company’s lowest trading price during the 15 trading days preceding the conversion date. The total gross proceeds from the note were $150,000. However, the Company received net cash proceeds of $119,200, after deductions of $5,000 legal fee of the buyer, $10,800 of the placement agent commission, and $13,500 of original issue discount. The Company elected the fair value model to account for the convertible note. The fair value was calculated using Mente Carlo valuation method. The fair value on issuance day was $158,687. As of December 31, 2025, fair value was estimated as $162,167. Labry’s Fund II Convertible Note On December 10, 2025, the Company issued a $150,000 convertible promissory note to Labrys Fund II, LP bearing interest at 6% per annum and maturing on December 10, 2026. The note is convertible into shares of the Company’s common stock, beginning six months after the issuance date. The conversion price is variable and is set at a significant discount to the market price, equal to 60% of the Company’s lowest trading price during the 15 trading days preceding the conversion date. The total gross proceeds from the note were $150,000. However, the Company received net cash proceeds of $119,200, after deductions of $3,500 legal fee of the buyer, $1,500 due diligence fee, $10,800 of the placement agent commission, and $15,000 of original issue discount. The Company elected the fair value model to account for the convertible note. The fair value was calculated using Mente Carlo valuation method. The fair value on issuance day was $157,452. <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <a href="#Table_of_Contents" style="text-decoration: none">Table of Contents</a> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/>As of December 31, 2025, fair value was estimated as $158,276. Boot Capital LLC and Vanquish Funding Group Inc. On December 18, 2025, the Company issued a $112,000 convertible promissory note to Boot Capital LLC, bearing interest at 12% per annum and maturing on September 15, 2026. The purchase price of the note was $100,000, resulting in net proceeds to the Company of $100,000. On the same date, the Company issued a $137,760 convertible promissory note to Vanquish Funding Group Inc., also bearing interest at 12% per annum and maturing on September 15, 2026. The purchase price of the note was $123,000. After the deduction of legal fees and placement agent commissions, the Company received net proceeds of $101,000. Both notes include a conversion feature that becomes exercisable upon the occurrence of certain events of default as stipulated in the respective agreements. Management concluded that the likelihood of such default events occurring is remote; therefore, the value of the conversion feature was determined to be minimal. For the fiscal year ended December 31, 2025, the Company recognized interest expense of $4,020 related to these notes, calculated using the effective interest rate method over the term of the notes. Repayment Contingency If the Company elects to repay the convertible notes in cash prior to the date the conversion feature becomes exercisable (six months after the issuance date), the embedded derivative would expire unexercised. In such an event, the derivative liability would be derecognized, and the note would be settled at its principal amount plus any accrued interest through the repayment date. No further remeasurement or fair value adjustments would be required after settlement.

150000

119200

5000

10800

158687

162167

150000

119200

3500

1500

15000

157452

158276

112000

100000

137760

101000

4020

NOTE 16 – REDEEMABLE NON-CONTROLLING INTEREST The Company consolidates Zhejiang Jizhu Technology Co., Ltd. (“Zhejiang Jizhu”) following the acquisition of Aiultraprod Group Limited. Certain minority investors of Zhejiang Jizhu hold noncontrolling equity interests with redemption features not solely within the Company’s control. Accordingly, these non-controlling interests are classified outside permanent equity as redeemable non-controlling interests (temporary equity) in accordance with ASC 480-10-S99. The redeemable non-controlling interests represent equity interests held by certain minority investors of Zhejiang Jizhu. Holders of these interests retain rights to participate in Zhejiang Jizhu’s residual net assets on the same basis as other equity holders. However, pursuant to investment agreements entered into in December 2024, such investors have the right to require redemption of their equity interests upon the occurrence of certain contingent events, including failure to complete an initial public offering, failure to satisfy specified contractual conditions, or failure to achieve certain operational performance targets of Zhejiang Jizhu. The redemption amount is determined in accordance with the contractual provisions and is generally calculated based on the original investment amount plus a simple annual return of 6% or 8%, as applicable. The redemption obligation is primarily attributable to the founder, and Zhejiang Jizhu has joint liability under the agreement. At each reporting date, the Company evaluates the carrying amount of the redeemable non-controlling interests. The redeemable non-controlling interests are subsequently measured at the greater of: (i) the carrying amount recognized upon acquisition, adjusted for the redeemable non-controlling interest holders’ proportionate share of net income or loss, other comprehensive income, and other changes in equity; or (ii) the redemption value determined in accordance with the contractual redemption provisions. Any increases required to accrete the carrying amount of redeemable noncontrolling interests to their redemption value are recorded as adjustments to retained earnings, or, in the absence of retained earnings, as adjustments to additional paid-in capital, and are not recognized in consolidated net income. <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/> <hr style="border-width: 0; margin: 8pt 0; page-break-after: always; height: 3pt; background-color: #909090"/> <a href="#Table_of_Contents" style="text-decoration: none">Table of Contents</a> <hr style="border-width: 0; margin: 14pt 0 0; height: 0; width: 0"/>Changes in the Company's redeemable non-controlling interests during the fiscal years ended December 31, 2025 and 2024 were as follows: <table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--RedeemableNoncontrollingInterestTableTextBlock_z1F0iZct7Uxd" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Redeemable Non-Controlling Interest (Details)"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_49D_20250101__20251231_zyqol6xFb9V5" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Redeemable non-controlling interest at the beginning of the period</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">— </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">— </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--RedeemableNoncontrollingInterestAcquiredInBusinessCombination_zzOKgU7qeZ6f" style="vertical-align: bottom; background-color: White"> <td style="width: 56%; text-align: left">Redeemable non-controlling interest acquired in business combination</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">716,586</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">— </td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--NetProfitLossAttributableToRedeemableNoncontrollingInterests_zwMfIkTHDT4l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Net profit (loss) attributable to redeemable non-controlling interests</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,889</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">— </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--AccretionsAdjustmentToRedemptionValue_zWDrQuIVE13l" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Accretions adjustment to the redemption value</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,172</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">— </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Redeemable non-controlling interest at the ending of the period</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">738,303</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">— </td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--RedeemableNoncontrollingInterestTableTextBlock_z1F0iZct7Uxd" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Redeemable Non-Controlling Interest (Details)"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_49D_20250101__20251231_zyqol6xFb9V5" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Redeemable non-controlling interest at the beginning of the period</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">— </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">— </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--RedeemableNoncontrollingInterestAcquiredInBusinessCombination_zzOKgU7qeZ6f" style="vertical-align: bottom; background-color: White"> <td style="width: 56%; text-align: left">Redeemable non-controlling interest acquired in business combination</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">716,586</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">— </td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--NetProfitLossAttributableToRedeemableNoncontrollingInterests_zwMfIkTHDT4l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Net profit (loss) attributable to redeemable non-controlling interests</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,889</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">— </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--AccretionsAdjustmentToRedemptionValue_zWDrQuIVE13l" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Accretions adjustment to the redemption value</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,172</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">— </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Redeemable non-controlling interest at the ending of the period</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">738,303</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">— </td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

716586 23889 -2172

738303

NOTE 17 – CONTINGENCY/LEGAL As of December 31, 2025, no director, executive officer, or promoter has been involved in legal proceedings requiring disclosure under Item 103 of Regulation S‑K during the past ten years. From time to time, the Company may be subject to routine litigation incidental to its business. The Company is not a party to any pending legal proceedings that, individually or in the aggregate, are expected to have a material adverse effect on its business, financial condition, results of operations, or cash flows.

NOTE 18 – SUBSEQUENT EVENTS In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before the consolidated financial statements are issued, the Company has evaluated all events or transactions that occurred after December 31, 2025, up to March 24, 2026, the date the December 31, 2025 financial statements were available to be issued. Issuance of Convertible Note On January 7, 2026, the Company issued a $150,000 convertible promissory note to Vista Capital Investment, LLC bearing interest at 12% per annum and maturing on January 7, 2027. The note is convertible into shares of the Company’s common stock, beginning six months after the issuance date. The conversion price is variable and is set at a significant discount to the market price, equal to 60% of the Company’s lowest trading price during the 15 trading days preceding the conversion date. The variable conversion feature, which results in a variable number of shares upon settlement, represents an embedded derivative that is not clearly and closely related to the host debt instrument. In accordance with ASC 815, Derivatives and Hedging, this embedded derivative was required to be bifurcated and accounted for separately at fair value. The total gross proceeds from the note were $110,000. However, the Company received net cash proceeds of $95,000, after deductions of $5,000 of the placement agent commission, and $10,000 of original issue discount. No other material events or transactions have occurred during this subsequent event reporting period that required recognition or disclosure in the financial statements.

150000