NOTE 8. RELATED PARTY TRANSACTIONS

From time to time, the Company’s CEO paid expenses on behalf of the Company. As of June 30, 2026, and 2025, the Company owed $0 in advances to the Company’s CEO. The Company’s President is a family member of the CEO and receives an annual salary of $275,000.

The Company maintains an operating lease for its office space. The lease has a remaining term of 19 months. On January 3, 2025, the Company extended the operating lease for its office space to expire on January 31, 2026. On January 30, 2026, the Company extended the lease to expire on January 31, 2028 and agreed to pay $1,320 on a monthly basis. The Company determines if an arrangement is a lease at inception. As the rate implicit in each lease is not readily determinable, the Company uses its incremental borrowing rate based on information available at commencement to determine the present value of the lease payments. Right-of-use assets and lease liabilities are recognized at commencement date based on the present value of lease payments over the lease term. Leases with an initial term of 12 months or less (“short-term leases”) are not recorded on the balance sheet and are recognized on a straight-line basis over the lease term. See Note 5.

No member of management has benefited from the transactions with related parties.

Note Payable – related party

On July 22, 2025, the Company entered into a promissory note agreement with a significant shareholder for total principal of $100,000. The Company will pay 9% per annum, until the total principal is paid in full. The note matures on April 18, 2026 and has no default interest rate. During the year ended June 30, 2026, the Company repaid a total of $100,000 of principal and $5,075 of accrued interest. As of June 30, 2026, the balance owed on the note and accrued interest was $0.

On September 2, 2025, the Company entered into a promissory note agreement with the Company’s CEO for total principal of $75,000. The Company will pay 2.5% per annum, until the total principal is paid in full. The note matures on November 2, 2027 and has no default interest rate. During the year ended June 30, 2026, the Company repaid a total of $75,000 of principal and $844 of accrued interest. As of June 30, 2026, the balance owed on the note and accrued interest was $0.

On September 15, 2025, the Company entered into a promissory note agreement with the Company’s CEO for total principal of $35,000. The Company will pay 2.5% per annum, until the total principal is paid in full. The note matures on November 15, 2027 and has no default interest rate. During the year ended June 30, 2026, the Company repaid a total of $35,000 of principal and $1,159 of accrued interest. As of June 30, the balance owed on the note and accrued interest was $0.

On October 7, 2025, the Company entered into a promissory note agreement with the Company’s CEO for total principal of $50,000. The Company will pay 8% per annum, until the total principal is paid in full. The note matures on November 15, 2027 and has no default interest rate. During the year ended June 30, 2026, the Company repaid a total of $50,000 of principal and $1,400 of accrued interest. As of June 30, 2026, the balance owed on the note and accrued interest was $0.

On October 24, 2025, the Company entered into a promissory note agreement with the Company’s CEO for total principal of $40,000. The Company will pay 8% per annum, until the total principal is paid in full. The note matures on November 15, 2027 and has no default interest rate. During the year ended June 30, 2026, the Company repaid a total of $40,000 and $978 of accrued interest. As of June 30, 2026, the balance owed on the note and accrued interest was $0.

On November 3, 2025, the Company entered into a promissory note agreement with the Company’s CEO for total principal of $20,000. The Company will pay 8% per annum, until the total principal is paid in full. The note matures on December 15, 2027 and has no default interest rate. During the year ended June 30, 2026, the Company repaid a total of $20,000 of principal and $444 of accrued interest. As of June 30, 2026, the balance owed on the note and accrued interest was $0.

On November 25, 2025, the Company entered into a promissory note agreement with a significant shareholder for total principal of $75,000. The Company will pay 9% per annum, until the total principal is paid in full. The note matures on August 22, 2026 and has no default interest rate. During the year ended June 30, 2026, the Company repaid a total of $75,000 of principal and $1,444 of accrued interest. As of June 30, 2026, the balance owed on the note and accrued interest was $0.

On December 24, 2025, the Company entered into a promissory note agreement with the Company’s CEO for total principal of $32,500. The Company will pay 8% per annum, until the total principal is paid in full. The note matures on December 15, 2027 and has no default interest rate. During the year ended June 30, 2026, the Company repaid a total of $32,500 of principal and $498 of accrued interest. As of June 30, 2026, the balance owed on the note and accrued interest was $0.

On January 27, 2026, the Company entered into a promissory note agreement with the Company’s CEO for total principal of $20,500. The Company will pay 8% per annum, until the total principal is paid in full. The note matures on December 15, 2027 and has no default interest rate. During the year ended June 30, 2026, the Company repaid a total of $20,500 of principal and $292 of accrued interest. As of June 30, 2026, the balance owed on the note and accrued interest was $0.

Advances – related party

During the year ended June 30, 2026, the Company received advances of $50,000 from a relative of the Company’s CEO and $4,000 from the Company’s CEO. The Company repaid a total of $50,000 of these advances to the relative and $4,000 to the Company’s CEO during the year ended June 30, 2026. As of June 30, 2026, the Company owed $0 in advances from related parties.