NOTE 23 — SUBSEQUENT EVENTS

The Company evaluated all events and transactions that occurred after June 30, 2026 up through the date the consolidated financial statements were issued, and unless disclosed below, there are not any material subsequent events that require disclosure in these consolidated financial statements.

Amendments to the Articles of Incorporation and Bylaws

On July 2, 2026, the Company filed a Certificate of Amendment to its articles of incorporation, as amended (“Amended Articles of Incorporation”), with the Secretary of State of the State of Nevada (the “Nevada Secretary of State”) to (i) increase the number of authorized shares of common stock, par value $0.0001 (“Common Stock”) from 200,000,000 to 2,000,000,000, and (ii) authorize the issuance of up to 1,000,000,000 shares of blank check preferred stock. The Amended Articles of Incorporation authorize the Company’s board of directors to designate from time to time one or more classes or one or more series of preferred stock within any class, and to prescribe the voting powers, designations, preferences, limitations, restrictions and relative rights of the shares of each such series of preferred stock, without requiring a vote of the shareholders.

Loan extension agreement

On July 3, 2026, the Company entered into an agreement with the third party to extend the loan’s maturity date from July 9, 2026 to July 8, 2027, while other terms remain unchanged.

New subsidiaries incorporation

On September 10, 2026, XDT, Inc., a Delaware corporation specializing in dedicated artificial intelligence compute capacity and managed inference services, was incorporated as a wholly owned subsidiary of Quanome Technologies, Inc.

On September 10, 2026, XDT US HoldCo, LLC, a Delaware limited liability company specializing in dedicated artificial intelligence compute capacity and managed inference services, was established as a wholly owned subsidiary of XDT, Inc.

On September 10, 2026, XDT Infrastructure I, LLC, a Delaware limited liability company specializing in dedicated artificial intelligence compute capacity and managed inference services, was established as a wholly owned subsidiary of XDT US HoldCo, LLC.

On September 10, 2026, XDT Infrastructure II, LLC, a Delaware limited liability company specializing in dedicated artificial intelligence compute capacity and managed inference services, was established as a wholly owned subsidiary of XDT US HoldCo, LLC.

Purchase and Sale Agreement

On September 16, 2026, the Company entered into a Purchase and Sale Agreement and related purchase order (collectively, the “Purchase Agreement”) with Compal Electronics, Inc. for the purchase of 32 GPU server units for an aggregate purchase price of approximately US$18.8 million. Under the Purchase Agreement, the Company is required to make an initial payment equal to 20% of the aggregate purchase price following acceptance of the purchase order, with the remaining 80% payable prior to shipment, subject to the satisfaction of the applicable delivery and other conditions set forth in the Purchase Agreement.