EXHIBIT 99.2
| Account Description | Consolidated | Consolidated | ||||||
| 3/31/2026 | 12/31/2025 | |||||||
| Current Assets | ||||||||
| Cash and cash equivalents | 2,284,647 | 127,756 | ||||||
| Trade and other receivables | 724,056 | 49,112 | ||||||
| Other current assets | 3,171,099 | — | ||||||
| Inventories | 229,644 | 383,709 | ||||||
| Prepayment | 254,507 | 161,417 | ||||||
| Investments | — | — | ||||||
| TOTAL Current Assets | 6,663,953 | 721,994 | ||||||
| Non Current Assets | ||||||||
| Property Plant And Equipment | 107,257 | 114,806 | ||||||
| Financial assets (Non-current) | 35,852 | 35,056 | ||||||
| Right-of-use assets - Oper | 859,320 | 59,079 | ||||||
| Right-of-use assets - Fin | (13,751 | ) | — | |||||
| Loan to shareholders (Non Current) | — | — | ||||||
| Intangibles | 345,686 | 356,475 | ||||||
| Deferred tax assets | — | — | ||||||
| Goodwill | — | — | ||||||
| TOTAL Non Current Assets | 1,334,364 | 565,416 | ||||||
| TOTAL ASSETS | 7,998,317 | 1,287,410 | ||||||
| Current Liabilities | ||||||||
| Trade and other payables | 1,577,922 | 1,897,019 | ||||||
| Income tax payable | — | — | ||||||
| Lease liability | 119,929 | -42,153 | ||||||
| Borrowings | 508,629 | 777,053 | ||||||
| Provisions (Current) | — | — | ||||||
| Other liabilities | — | — | ||||||
| Deferred revenue (Current) | — | — | ||||||
| TOTAL Current Liabilities | 2,206,480 | 2,716,225 | ||||||
| Non-Current Liabilities | ||||||||
| Lease liability (Non-current) | 747,691 | — | ||||||
| Provisions (Non-current) | 18,651 | 16,451 | ||||||
| Borrowings(Non-current) | 21,788 | 24,648 | ||||||
| Contract liability (Non-current) | — | — | ||||||
| TOTAL Non-current Liabilities | 788,130 | 41,099 | ||||||
| TOTAL LIABILITIES | 2,994,610 | 2,757,324 | ||||||
| Equity | ||||||||
| Contributed Equity | 23,098,270 | 16,203,885 | ||||||
| Retained earnings | 17,919,303 | (17,327,110 | ) | |||||
| Reserves | 175,260 | (346,689 | ) | |||||
| TOTAL EQUITY | 5,003,707 | (1,469,914 | ) | |||||
| Consolidated | ||||
| 3/31/2026 | ||||
| Sales revenue | 1,354,742 | |||
| Cost of goods sold | (403,519 | ) | ||
| Gross margin | 951,223 | |||
| Operating expenses: | ||||
| Contracted services | 845,705 | |||
| Salary and wages | 274,326 | |||
| Other general and administrative | 432,572 | |||
| Sales and marketing | 65,402 | |||
| Impairment expense | — | |||
| Total operating expenses | 1,618,005 | |||
| Profit from continusing operations | (666,782 | ) | ||
| Other income/(expense): | ||||
| Other income/(expense) | 98,599 | |||
| Interest income | 102 | |||
| Interest expense | (24,112 | ) | ||
| Total other income/(expense) | 74,589 | |||
| (592,193 | ) | |||
| Provision for income taxes | — | |||
| Net income | (592,193 | ) | ||
| OCI | 171,429 | |||
| Comprehensive Income | (420,764 | ) | ||
| Income(loss) per share | ||||
| Basic | -0.42 | |||
| Weighted average number of common shares outstanding | ||||
| Basic | 1,394,550 | |||
| STATEMENT OF CASH FLOWS | ||||||||
| CY | 03/31/26 | 12/31/25 | ||||||
| PY (31 Dec 2025) | ||||||||
| OPERATING | ||||||||
| Net income | (592,193 | ) | (5,374,228 | ) | ||||
| Depreciation and amortization | 85,821 | 365,776 | ||||||
| Stock Compensation | — | 1,516,628 | ||||||
| Share insurance for services | 6,894,385 | 1,031,700 | ||||||
| Loss on write-off of assets | — | — | ||||||
| Shares issued to settle the loan | — | — | ||||||
| Accrued Interest Expense | 16,858 | (89,347 | ) | |||||
| Non-Cash Adjustment – ATO Interest | — | (186,292 | ) | |||||
| Changes in operating accounts: | ||||||||
| Accounts receivable, net | (674,944 | ) | (35,634 | ) | ||||
| Inventory, at cost | 154,065 | 607,932 | ||||||
| Prepaid expenses | (3,264,189 | ) | 394,989 | |||||
| Right-of-use liabilities | (38,342 | ) | (142,201 | ) | ||||
| Deposits | (796 | ) | (2,683 | ) | ||||
| Deferred tax assets | — | (68,208 | ) | |||||
| Accounts payable and accrued expenses | (319,097 | ) | 383,179 | |||||
| Deferred Revenue | — | — | ||||||
| Accrued employee benefits, non-current | 2,200 | (1,238 | ) | |||||
| CASH PROVIDED BY OPERATING ACTIVITIES | 2,263,769 | (1,599,627 | ) | |||||
| INVESTING | ||||||||
| Purchase of equipment | — | (18,415 | ) | |||||
| Purchase of intangibles | — | — | ||||||
| Net activity on due from related parties | — | — | ||||||
| CASH PROVIDED BY INVESTING ACTIVITIES | — | (18,415 | ) | |||||
| FINANCING | ||||||||
| Issuance of ordinary share, net of issuance costs | — | — | ||||||
| Receipts / (payments) on notes payable | (288,948 | ) | 1,047,017 | |||||
| CASH PROVIDED BY FINANCING ACTIVITIES | (288,948 | ) | 1,047,017 | |||||
| Fx | 182,069 | 77,640 | ||||||
| TOTALS | 2,156,891 | (493,385 | ) | |||||