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10-K true 2026-06-30 --06-30 false 000-56214 GenFlat Holdings, Inc. DE 84-3639946 1983 N Berra Blvd Tooele UT 84074 435 830-6979 Common Stock, Par Value $0.001 No No Yes Yes Non-accelerated Filer true true false false false false 39060725 13105234 Risk Management and Strategy <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90E_ecyd--CybersecurityRiskManagementProcessesIntegratedTextBlock_c20250701__20260630_zGmmWLeMui41">As part of our overall risk management, we focus on a comprehensive approach to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_909_ecyd--CybersecurityRiskManagementProcessesIntegratedFlag_dbT_c20250701__20260630_ztWdKDi403U2">identifying, preventing and mitigating cybersecurity threats and incidents. We deploy technical safeguards that are designed to protect our Company’s information systems from cybersecurity threats, including firewalls, intrusion prevention and detection systems, anti-malware functionality and access controls, which we evaluate and improve on a periodic basis. As part of our overall risk management, we focus on a comprehensive approach to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_909_ecyd--CybersecurityRiskManagementProcessesIntegratedFlag_dbT_c20250701__20260630_ztWdKDi403U2">identifying, preventing and mitigating cybersecurity threats and incidents. true Governance <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90B_ecyd--CybersecurityRiskBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock_c20250701__20260630_zY2xJepcLVT3">Our Chief Executive Officer and Chief Financial Officer are responsible for oversight of cybersecurity risk. They are responsible for the ongoing managing and assessing of our cybersecurity practices and reporting on such practices and risks. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_908_ecyd--CybersecurityRiskProcessForInformingBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock_c20250701__20260630_zHmQqxcWJqo2">Should any cybersecurity threat or incident be detected, our senior management team would timely report such threat or incident to the Board of Directors and provide regular communications and updates throughout the incident and any subsequent investigation, in order that the impact, materiality, and reporting requirements of such incident are appropriately identified and assessed for further necessary or appropriate action to be taken. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90A_ecyd--CybersecurityRiskProcessForInformingManagementOrCommitteesResponsibleTextBlock_c20250701__20260630_zo2rCWVdkhHl">We believe we are appropriately staffed (as supported by IT consultants and service providers, as needed) to support a healthy cybersecurity posture given our Company’s size and scope. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_909_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantTextBlock_c20250701__20260630_ztVXpuF9vRq4">To date, there have been no risks identified from cybersecurity threats or previous cybersecurity incidents that have <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_900_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_dbT_c20250701__20260630_zirSI3wLiZUf">materially affected or are reasonably likely to materially affect our Company. However, despite all of the above aforementioned efforts, a cyberattack, if it occurred, could cause system operational problems, compromise important data or systems or result in an unintended release of confidential information. See “Item 1A. Risk Factors” for additional discussion of cybersecurity risks impacting our Company. Our Chief Executive Officer and Chief Financial Officer are responsible for oversight of cybersecurity risk. They are responsible for the ongoing managing and assessing of our cybersecurity practices and reporting on such practices and risks Should any cybersecurity threat or incident be detected, our senior management team would timely report such threat or incident to the Board of Directors and provide regular communications and updates throughout the incident and any subsequent investigation, in order that the impact, materiality, and reporting requirements of such incident are appropriately identified and assessed for further necessary or appropriate action to be taken. We believe we are appropriately staffed (as supported by IT consultants and service providers, as needed) to support a healthy cybersecurity posture given our Company’s size and scope. To date, there have been no risks identified from cybersecurity threats or previous cybersecurity incidents that have <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_900_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_dbT_c20250701__20260630_zirSI3wLiZUf">materially affected or are reasonably likely to materially affect our Company. true M&K CPAS, PLLC 2738 The Woodlands, TX

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<p id="xdx_808_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_zUjzWHtG6Jfi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NOTE 1. NATURE OF BUSINESS AND GOING CONCERN On September 9, 2019 (commencement of operations), GenFlat Holdings, Inc. (formerly Healthcare Business Resources Inc.), a domestic corporation was organized in Delaware to provide consulting services to healthcare organizations. Unless the context otherwise requires, all references to “GenFlat” “Company,” “we,” “our” or “us” and other similar terms means GenFlat Holdings, Inc. (formerly Healthcare Business Resources Inc.), and its subsidiaries. On October 18, 2023, the Company entered into a Share Exchange Agreement (“Share Exchange Agreement”) with GenFlat, Inc. (“GenFlat, Inc.”), a Delaware corporation, and GenFlat, Inc. shareholders who own 97.1% of the outstanding shares of common stock of GenFlat, Inc. Pursuant to the Share Exchange Agreement, all GenFlat, Inc. shareholders who are parties to the Share Exchange Agreement will receive ninety eight percent (98%) of the issued and outstanding shares of common stock of the Company in exchange for their shares of GenFlat, Inc. common stock on a pro rata basis. The Share Exchange Agreement closed on December 20, 2023. Pursuant to the Share Exchange Agreement, and on the terms and subject to the conditions contained therein, at the closing, the Company acquired 97.22% of the outstanding shares of common stock of GenFlat, Inc. from GenFlat, Inc. stockholders who were a party to the Share Exchange Agreement in exchange for 10,438,470 shares of common stock of the Company. Additionally, 110,000 shares of outstanding Company common stock were canceled, resulting in 10,541,500 shares of common stock issued and outstanding as of the closing date. As a result of the closing of the Share Exchange Agreement, the Company discontinued all aspects of its health care consulting business, and the Company is now focused on developing the GenFlat business plan. GenFlat is a start-up company that developed a more sustainable collapsible marine container, replacing traditional standard marine containers. GenFlat operates as a container sales and leasing company and supplies GenFlat’s patented marine container primarily to shipping line customers under a variety of short and long-term lease structures. In accordance with “reverse acquisition” accounting treatment, the historical financial statements of GenFlat, Inc. as of period ends, and for periods ended, prior to the acquisition became the historical financial statements of the Company in all future filings with the SEC, and the Company’s fiscal year end became June 30. All prior period information presented within this filing is of GenFlat, Inc. historical operations. The Company changed its name from Healthcare Business Resources Inc. to GenFlat Holdings, Inc. to better reflect its new business operations. Unless the context otherwise requires, all references to “GenFlat” “Company,” “we,” “our” or “us” and other similar terms means GenFlat Holdings, Inc. (formerly Healthcare Business Resources Inc.), and its subsidiaries. Liquidity and Going Concern These consolidated financial statements have been prepared in accordance with generally accepted accounting principles applicable to a going concern, which assumes that the Company will be able to meet its obligations and continue its operations for its next fiscal year. Realization values may be substantially different from carrying values as shown and these financial statements do not give effect to adjustments that would be necessary to the carrying values and classification of assets and liabilities should the Company be unable to continue as a going concern. At June 30, 2026 the Company had not yet achieved consistent profitable operations and expects to incur further losses in the development of its business, all of which raise substantial doubt about the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern is dependent upon its ability to generate future profitable operations and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management has initiated a formal sales and marketing plan including direct email campaigns, industry events, and business to business digital advertising to generate sales. The Company also intends to raise funds through an equity offering to meet the capital requirements to manufacturer its products. However, there is no assurance of additional funding being available through these plans or other sources.

NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying audited consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United Stated of America (“U.S. GAAP”) and, as such, include amounts based on judgments, estimates, and assumptions made by management that affect the reported amounts of assets and liabilities and contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its majority owned subsidiary, GenFlat, Inc, and its wholly-owned subsidiaries Collapsible Revolution, LLC, and Sub Oceanic GenFlat LLC. All intercompany accounts, transactions and balances have been eliminated in consolidation. On March 16, 2026, the Company dissolved its wholly-owned subsidiary Sub Oceanic GenFlat LLC. All intercompany accounts, transactions and balances have been eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents Cash and cash equivalents include cash on hand, demand deposits with banks and liquid investments with an original maturity of three months or less. Accounts Receivable and the Allowances for Credit losses Accounts receivable are recorded in the period when the right to receive payment or other consideration becomes unconditional. Accounts receivable are recorded at the invoiced amount and do not earn interest. The Company maintains an allowance for credit losses based upon the best estimate of probable credit losses in existing accounts receivable. The Company determines the allowance based upon individual accounts when information indicates the customers may have an inability to meet their financial obligations, as well as historical collection and write-off experience. As of June 30, 2026 and 2025, the Company had an allowance of $13,127. During the years ended June 30, 2026 and 2025, the Company recognized credit losses of $6,120 and $13,127, respectively. Rental Inventory Rental inventory consists of collapsible marine shipping containers. Rental inventory is stated at cost, with an estimated useful life of 10 years. Generally, when rental equipment is acquired, the Company estimates the period that it will hold the asset, primarily based on historical measures of the amount of rental activity (e.g. equipment usage) and the targeted age of equipment at the time of disposal. The Company also estimates the residual value of the applicable rental equipment at the expected time of disposal. The residual value for rental equipment is affected by factors which include equipment age and amount of usage. Depreciation is recorded over the estimated holding period. Depreciation rates are reviewed on a quarterly basis based on management's ongoing assessment of present and estimated future market conditions, their effect on residual values at the time of disposal and the estimated holding periods. Market conditions for used equipment sales can also be affected by external factors such as the economy, natural disasters, fuel prices, supply of similar used equipment, the market price for similar new equipment and incentives offered by manufacturers of new equipment. These key factors are considered when estimating future residual values and assessing depreciation rates. As a result of this ongoing assessment, the Company makes periodic adjustments to depreciation rates of rental equipment in response to changed market conditions. During the years ended June 30, 2026 and 2025, the Company recognized an impairment loss of $501,118 and $1,130,000, respectively, related to the decline in the expected net realizable value of the Company’s 40 foot containers. Long-Lived Assets The Company amortizes acquired definite-lived intangible assets over their estimated useful lives. Other indefinite-lived intangible assets are not amortized but subject to annual impairment tests. In accordance with ASC 360 “Property Plant and Equipment,” the Company reviews the carrying value of intangibles subject to amortization and long-lived assets for impairment at least annually or whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of long-lived assets is measured by comparison of its carrying amount to the undiscounted cash flows that the asset or asset group is expected to generate. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the property, if any, exceeds its fair market value. Impairment of Long-lived Assets Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable through the estimated undiscounted cash flows expected to result from the use and eventual disposition of the assets. Whenever any such impairment exists, an impairment loss will be recognized for the amount by which the carrying value exceeds the fair value. Revenue Recognition The Company is principally engaged in the business of renting equipment. Equipment rental revenue includes revenue generated from renting equipment to customers and is recognized on a straight-line basis over the length of the rental contract. As part of this straight-line methodology, when the equipment is returned, the Company recognizes as incremental revenue the excess, if any, between the amount the customer is contractually required to pay, which is based on the rental contract period applicable to the actual number of days the equipment was out on rent, over the cumulative amount of revenue recognized to date. In any given accounting period, the Company will have customers return equipment and be contractually required to pay more than the cumulative amount of revenue recognized to date under the straight-line methodology. Also included in equipment rental revenue is re-rent revenue in which the Company will rent specific pieces of equipment from vendors and then re-rent that equipment to its customers. Provisions for discounts, rebates to customers and other adjustments are provided for in the period the related revenue is recorded. The Company’s sale of rental and new equipment, parts and supplies to customers are recognized under ASC Topic 606, Revenue from Contracts with Customers, (“Topic 606”). The Company recognizes revenue in these transactions when it satisfies a performance obligation by transferring control over a product or service to a customer. These transactions typically contain a single performance obligation, and a recognized at a point in time. The amount of revenue recognized reflects the consideration the Company expects to be entitled to in exchange for such products or services. Basic and Diluted Loss Per Share In accordance with ASC 260 “Earnings per Share,” basic net loss per common share is computed by dividing net loss for the period by the weighted average number of common shares outstanding during the period. Diluted net loss per share is computed by dividing the net loss for the period by the weighted average number of common and common equivalent shares, such as stock options and warrants, outstanding during the period. Such common equivalent shares have not been included in the computation of net loss per share as their effect would be anti-dilutive. Income Taxes The Company accounts for income taxes in accordance with ASC 740, which requires an asset and liability approach for financial accounting and reporting for income taxes and allows recognition and measurement of deferred tax assets based upon the likelihood of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will either expire before the Company is able to realize their benefits, or that future deductibility is uncertain. Tax benefits of uncertain tax positions are recorded only where the position is “more likely than not” to be sustained based on their technical merits. The amount recognized is the amount that represents the largest amount of tax benefit that is greater than 50% likely of being ultimately realized. A liability is recognized for any benefit claimed or expected to be claimed, in a tax return in excess of the benefit recorded in the financial statements, along with any interest and penalty (if applicable) in such excess. The Company has no uncertain tax positions as of June 30, 2026, or June 30, 2025. Fair Value of Financial Instruments The carrying value of short-term instruments, including cash, accounts receivable, rental inventory, prepaid expenses, accounts payable and accrued expenses, and notes payable approximate fair value due to the relatively short period to maturity for these instruments. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value maximize the use of observable inputs and minimize the use of unobservable inputs. The Company utilizes a three-level valuation hierarchy for disclosures of fair value measurements, defined as follows: Level 1 - inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 - inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments. Level 3 - inputs to the valuation methodology are unobservable and significant to the fair value. The Company does not have any assets or liabilities that are required to be measured and recorded at fair value on a recurring basis. Stock-Based Compensation Accounting Standards Codification (“ASC”) 718, “Accounting for Stock-Based Compensation” established financial accounting and reporting standards for stock-based compensation plans. It defines a fair value-based method of accounting for an employee stock option or similar equity instrument. Accordingly, employee share-based payment compensation is measured at the grant date, based on the fair value of the award, and is recognized as an expense over the requisite service period. The valuation of employee stock options is an inherently subjective process, since market values are generally not available for long-term, non-transferable employee stock options. Accordingly, the Black-Scholes option pricing model is utilized to derive an estimated fair value. The Black-Scholes pricing model requires the consideration of the following six variables for purposes of estimating fair value: Expected Dividends. We have never declared or paid any cash dividends on any of our capital stock and do not expect to do so in the foreseeable future. Accordingly, we use an expected dividend yield of zero to calculate the grant-date fair value of a stock option. Expected Volatility. The expected volatility is a measure of the amount by which our stock price is expected to fluctuate during the expected term of options granted. We determine the expected volatility solely based upon the historical volatility of a peer group of companies of similar size and with similar operations. Risk-Free Interest Rate. The risk-free interest rate is the implied yield available on U.S. Treasury zero-coupon issues with a remaining term equal to the option’s expected term on the grant date. Expected Term. The expected life of stock options granted is based on the actual vesting date and the end of the contractual term. Stock Option Exercise Price and Grant Date Price of Common Stock. Currently the Company utilizes the most recent cash sale price of its common stock as the most reasonable indication of fair value. The Company accounts for compensation cost for stock option plans and for share based payments to non-employees in accordance with ASC 505, “Accounting for Equity Instruments Issued to Non-Employees for Acquiring, or in Conjunction with Selling, Goods or Services”. Share-based awards to non-employees are expensed over the period in which the related services are rendered at their fair value. Research and Development Costs Research and development costs are expensed as incurred. Segment Reporting ASC Topic 280, “Segment Reporting,” requires annual and interim reporting for an enterprise’s operating segments and related disclosures about its products, services, geographic areas and major customers. An operating segment is defined as a component of an enterprise that engages in business activities from which it may earn revenues and expenses, and about which separate financial information is regularly evaluated by the chief operating decision maker in deciding how to allocate resources. In November 2023, the FASB issued ASU No. 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosure.” The ASU updates reportable segment disclosure requirements, primarily through requiring enhanced disclosures about significant segment expenses and information used to assess segment performance. The amendments do not change how segments are determined, aggregated, or how thresholds are applied to determine reportable segments. The Company adopted ASU No. 2023-07 during the year ended June 30, 2025. Segment information is prepared on the same basis that the Company’s CEO, who is the Chief Operating Decision Maker (“CODM”), manages the business, evaluates financial results, and makes key operating decisions. The Company has a single reportable operating segment, equipment leasing, the primary activity from which the Company earns revenue. The CODM uses net income to evaluate and make key operating decisions of the business. As such, no further segment disclosures are presented within the consolidated financial statements and footnotes. Leases The Company accounts for leases under ASC 842 - Leases. The Company determine if an arrangement is a lease at inception. Operating leases are included in operating lease right-of-use (“ROU”) assets, current portion of obligations under operating leases, and obligations under operating leases, non-current on our balance sheets. Operating lease ROU assets and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at commencement date, adjusted by the deferred rent liabilities at the adoption date. Short-term leases of one year or less are not recognized as ROU assets and liabilities. If our leases do not provide an implicit rate, we use our estimated incremental borrowing rate based on the information available at commencement date in determining the present value of future payments. The operating lease ROU asset also includes any lease payments made and excludes lease incentives and initial direct costs incurred. Our terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Operating lease expense is recognized on a straight-line basis over the lease term. Reclassification Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on the reported consolidated results of operations. Recent Accounting Pronouncements From time to time, new accounting pronouncements are issued by the FASB that are adopted by the Company as of the specified effective date. In November 2024, the FASB issued ASU 2024-03, Disaggregation of Income Statement Expenses (DISE), requiring additional disclosure of the nature of expenses included in the income statement. The new standard requires disclosures about specific types of expenses included in the expense captions presented on the face of the income statement as well as disclosures about selling expenses. The amendments in this update are effective for annual periods beginning after December 15, 2026 and interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted. The Company is currently evaluating the impact of our pending adoption of this standard on our consolidated financial statements. In December 2023, the FASB Issued ASU No. 2023-09 enhances transparency in income tax reporting. It requires companies to provide more detailed, disaggregated information regarding their effective tax rate reconciliations and income taxes paid, helping investors evaluate tax risks and cash flow forecasts. This standard will be effective for the Company for the year ended June 30, 2027, and is not expected to have a material impact on the Company’s consolidated financial statements. The Company does not believe that any recently issued effective pronouncements, or pronouncements issued but not yet effective, if adopted, would have a material effect on the accompanying consolidated financial statements.

Basis of Presentation The accompanying audited consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United Stated of America (“U.S. GAAP”) and, as such, include amounts based on judgments, estimates, and assumptions made by management that affect the reported amounts of assets and liabilities and contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its majority owned subsidiary, GenFlat, Inc, and its wholly-owned subsidiaries Collapsible Revolution, LLC, and Sub Oceanic GenFlat LLC. All intercompany accounts, transactions and balances have been eliminated in consolidation. On March 16, 2026, the Company dissolved its wholly-owned subsidiary Sub Oceanic GenFlat LLC. All intercompany accounts, transactions and balances have been eliminated in consolidation.

Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents Cash and cash equivalents include cash on hand, demand deposits with banks and liquid investments with an original maturity of three months or less.

Accounts Receivable and the Allowances for Credit losses Accounts receivable are recorded in the period when the right to receive payment or other consideration becomes unconditional. Accounts receivable are recorded at the invoiced amount and do not earn interest. The Company maintains an allowance for credit losses based upon the best estimate of probable credit losses in existing accounts receivable. The Company determines the allowance based upon individual accounts when information indicates the customers may have an inability to meet their financial obligations, as well as historical collection and write-off experience. As of June 30, 2026 and 2025, the Company had an allowance of $13,127. During the years ended June 30, 2026 and 2025, the Company recognized credit losses of $6,120 and $13,127, respectively.

13127

6120

13127

Rental Inventory Rental inventory consists of collapsible marine shipping containers. Rental inventory is stated at cost, with an estimated useful life of 10 years. Generally, when rental equipment is acquired, the Company estimates the period that it will hold the asset, primarily based on historical measures of the amount of rental activity (e.g. equipment usage) and the targeted age of equipment at the time of disposal. The Company also estimates the residual value of the applicable rental equipment at the expected time of disposal. The residual value for rental equipment is affected by factors which include equipment age and amount of usage. Depreciation is recorded over the estimated holding period. Depreciation rates are reviewed on a quarterly basis based on management's ongoing assessment of present and estimated future market conditions, their effect on residual values at the time of disposal and the estimated holding periods. Market conditions for used equipment sales can also be affected by external factors such as the economy, natural disasters, fuel prices, supply of similar used equipment, the market price for similar new equipment and incentives offered by manufacturers of new equipment. These key factors are considered when estimating future residual values and assessing depreciation rates. As a result of this ongoing assessment, the Company makes periodic adjustments to depreciation rates of rental equipment in response to changed market conditions. During the years ended June 30, 2026 and 2025, the Company recognized an impairment loss of $501,118 and $1,130,000, respectively, related to the decline in the expected net realizable value of the Company’s 40 foot containers.

501118

1130000

Long-Lived Assets The Company amortizes acquired definite-lived intangible assets over their estimated useful lives. Other indefinite-lived intangible assets are not amortized but subject to annual impairment tests. In accordance with ASC 360 “Property Plant and Equipment,” the Company reviews the carrying value of intangibles subject to amortization and long-lived assets for impairment at least annually or whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of long-lived assets is measured by comparison of its carrying amount to the undiscounted cash flows that the asset or asset group is expected to generate. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the property, if any, exceeds its fair market value.

Impairment of Long-lived Assets Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable through the estimated undiscounted cash flows expected to result from the use and eventual disposition of the assets. Whenever any such impairment exists, an impairment loss will be recognized for the amount by which the carrying value exceeds the fair value.

Revenue Recognition The Company is principally engaged in the business of renting equipment. Equipment rental revenue includes revenue generated from renting equipment to customers and is recognized on a straight-line basis over the length of the rental contract. As part of this straight-line methodology, when the equipment is returned, the Company recognizes as incremental revenue the excess, if any, between the amount the customer is contractually required to pay, which is based on the rental contract period applicable to the actual number of days the equipment was out on rent, over the cumulative amount of revenue recognized to date. In any given accounting period, the Company will have customers return equipment and be contractually required to pay more than the cumulative amount of revenue recognized to date under the straight-line methodology. Also included in equipment rental revenue is re-rent revenue in which the Company will rent specific pieces of equipment from vendors and then re-rent that equipment to its customers. Provisions for discounts, rebates to customers and other adjustments are provided for in the period the related revenue is recorded. The Company’s sale of rental and new equipment, parts and supplies to customers are recognized under ASC Topic 606, Revenue from Contracts with Customers, (“Topic 606”). The Company recognizes revenue in these transactions when it satisfies a performance obligation by transferring control over a product or service to a customer. These transactions typically contain a single performance obligation, and a recognized at a point in time. The amount of revenue recognized reflects the consideration the Company expects to be entitled to in exchange for such products or services.

Basic and Diluted Loss Per Share In accordance with ASC 260 “Earnings per Share,” basic net loss per common share is computed by dividing net loss for the period by the weighted average number of common shares outstanding during the period. Diluted net loss per share is computed by dividing the net loss for the period by the weighted average number of common and common equivalent shares, such as stock options and warrants, outstanding during the period. Such common equivalent shares have not been included in the computation of net loss per share as their effect would be anti-dilutive.

Income Taxes The Company accounts for income taxes in accordance with ASC 740, which requires an asset and liability approach for financial accounting and reporting for income taxes and allows recognition and measurement of deferred tax assets based upon the likelihood of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will either expire before the Company is able to realize their benefits, or that future deductibility is uncertain. Tax benefits of uncertain tax positions are recorded only where the position is “more likely than not” to be sustained based on their technical merits. The amount recognized is the amount that represents the largest amount of tax benefit that is greater than 50% likely of being ultimately realized. A liability is recognized for any benefit claimed or expected to be claimed, in a tax return in excess of the benefit recorded in the financial statements, along with any interest and penalty (if applicable) in such excess. The Company has no uncertain tax positions as of June 30, 2026, or June 30, 2025.

Fair Value of Financial Instruments The carrying value of short-term instruments, including cash, accounts receivable, rental inventory, prepaid expenses, accounts payable and accrued expenses, and notes payable approximate fair value due to the relatively short period to maturity for these instruments. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value maximize the use of observable inputs and minimize the use of unobservable inputs. The Company utilizes a three-level valuation hierarchy for disclosures of fair value measurements, defined as follows: Level 1 - inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 - inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments. Level 3 - inputs to the valuation methodology are unobservable and significant to the fair value. The Company does not have any assets or liabilities that are required to be measured and recorded at fair value on a recurring basis.

Stock-Based Compensation Accounting Standards Codification (“ASC”) 718, “Accounting for Stock-Based Compensation” established financial accounting and reporting standards for stock-based compensation plans. It defines a fair value-based method of accounting for an employee stock option or similar equity instrument. Accordingly, employee share-based payment compensation is measured at the grant date, based on the fair value of the award, and is recognized as an expense over the requisite service period. The valuation of employee stock options is an inherently subjective process, since market values are generally not available for long-term, non-transferable employee stock options. Accordingly, the Black-Scholes option pricing model is utilized to derive an estimated fair value. The Black-Scholes pricing model requires the consideration of the following six variables for purposes of estimating fair value: Expected Dividends. We have never declared or paid any cash dividends on any of our capital stock and do not expect to do so in the foreseeable future. Accordingly, we use an expected dividend yield of zero to calculate the grant-date fair value of a stock option. Expected Volatility. The expected volatility is a measure of the amount by which our stock price is expected to fluctuate during the expected term of options granted. We determine the expected volatility solely based upon the historical volatility of a peer group of companies of similar size and with similar operations. Risk-Free Interest Rate. The risk-free interest rate is the implied yield available on U.S. Treasury zero-coupon issues with a remaining term equal to the option’s expected term on the grant date. Expected Term. The expected life of stock options granted is based on the actual vesting date and the end of the contractual term. Stock Option Exercise Price and Grant Date Price of Common Stock. Currently the Company utilizes the most recent cash sale price of its common stock as the most reasonable indication of fair value. The Company accounts for compensation cost for stock option plans and for share based payments to non-employees in accordance with ASC 505, “Accounting for Equity Instruments Issued to Non-Employees for Acquiring, or in Conjunction with Selling, Goods or Services”. Share-based awards to non-employees are expensed over the period in which the related services are rendered at their fair value.

Research and Development Costs Research and development costs are expensed as incurred.

Segment Reporting ASC Topic 280, “Segment Reporting,” requires annual and interim reporting for an enterprise’s operating segments and related disclosures about its products, services, geographic areas and major customers. An operating segment is defined as a component of an enterprise that engages in business activities from which it may earn revenues and expenses, and about which separate financial information is regularly evaluated by the chief operating decision maker in deciding how to allocate resources. In November 2023, the FASB issued ASU No. 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosure.” The ASU updates reportable segment disclosure requirements, primarily through requiring enhanced disclosures about significant segment expenses and information used to assess segment performance. The amendments do not change how segments are determined, aggregated, or how thresholds are applied to determine reportable segments. The Company adopted ASU No. 2023-07 during the year ended June 30, 2025. Segment information is prepared on the same basis that the Company’s CEO, who is the Chief Operating Decision Maker (“CODM”), manages the business, evaluates financial results, and makes key operating decisions. The Company has a single reportable operating segment, equipment leasing, the primary activity from which the Company earns revenue. The CODM uses net income to evaluate and make key operating decisions of the business. As such, no further segment disclosures are presented within the consolidated financial statements and footnotes.

Leases The Company accounts for leases under ASC 842 - Leases. The Company determine if an arrangement is a lease at inception. Operating leases are included in operating lease right-of-use (“ROU”) assets, current portion of obligations under operating leases, and obligations under operating leases, non-current on our balance sheets. Operating lease ROU assets and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at commencement date, adjusted by the deferred rent liabilities at the adoption date. Short-term leases of one year or less are not recognized as ROU assets and liabilities. If our leases do not provide an implicit rate, we use our estimated incremental borrowing rate based on the information available at commencement date in determining the present value of future payments. The operating lease ROU asset also includes any lease payments made and excludes lease incentives and initial direct costs incurred. Our terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Operating lease expense is recognized on a straight-line basis over the lease term.

Reclassification Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on the reported consolidated results of operations.

Recent Accounting Pronouncements From time to time, new accounting pronouncements are issued by the FASB that are adopted by the Company as of the specified effective date. In November 2024, the FASB issued ASU 2024-03, Disaggregation of Income Statement Expenses (DISE), requiring additional disclosure of the nature of expenses included in the income statement. The new standard requires disclosures about specific types of expenses included in the expense captions presented on the face of the income statement as well as disclosures about selling expenses. The amendments in this update are effective for annual periods beginning after December 15, 2026 and interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted. The Company is currently evaluating the impact of our pending adoption of this standard on our consolidated financial statements. In December 2023, the FASB Issued ASU No. 2023-09 enhances transparency in income tax reporting. It requires companies to provide more detailed, disaggregated information regarding their effective tax rate reconciliations and income taxes paid, helping investors evaluate tax risks and cash flow forecasts. This standard will be effective for the Company for the year ended June 30, 2027, and is not expected to have a material impact on the Company’s consolidated financial statements. The Company does not believe that any recently issued effective pronouncements, or pronouncements issued but not yet effective, if adopted, would have a material effect on the accompanying consolidated financial statements.

NOTE 3. INTANGIBLE ASSETS, NET On March 26, 2021, the Company acquired a group of patents related to the container design and functionality for a purchase price of $185,000. The Company paid $60,000 in cash and issued a $125,000 note payable for the transaction. The patents acquired are recognized as a long-lived intangible asset and are amortized over their estimated useful lives. The following table represents the balances of intangible assets as of June 30, 2026 and June 30, 2025: <table cellpadding="0" cellspacing="0" id="xdx_898_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zAH1EWTTADOh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTANGIBLE ASSETS, NET (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="display: none; text-align: left">Schedule of intangible assets</td><td> </td> <td> </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"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Estimated life</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 49%; text-align: left; padding-bottom: 1pt">Patent costs</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 15%; text-align: center; padding-bottom: 1pt">5.75 years</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_zIBf4u7VJJO7" style="border-bottom: Black 1pt solid; width: 13%; text-align: right" title="Total intangible assets, gross">186,300</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20250630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_zSAmhjmX9e2" style="border-bottom: Black 1pt solid; width: 13%; text-align: right" title="Total intangible assets, gross">186,300</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20260630_zIb6Zvqconr7" style="text-align: right" title="Total intangible assets, gross">186,300</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20250630_z2JKzVtlDNG9" style="text-align: right" title="Total intangible assets, gross">186,300</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-bottom: 1pt">Accumulated Amortization</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_pp0p0_di_c20260630_zl2WYCXxsfld" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, accumulated amortization">(170,255</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 id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_pp0p0_di_c20250630_zZuKvBAYIB8d" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, accumulated amortization">(137,720</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Net Intangible</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsNet_pp0p0_c20260630_zu5tuFlOUW59" style="border-bottom: Black 2.5pt double; text-align: right" title="Intangible assets, net">16,045</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 id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsNet_pp0p0_c20250630_z4mW7L86A57j" style="border-bottom: Black 2.5pt double; text-align: right" title="Intangible assets, net">48,580</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> During the years ended June 30, 2026 and June 30, 2025, the Company recognized amortization expense of $32,535, on the intangible assets.

185000

60000

125000

<table cellpadding="0" cellspacing="0" id="xdx_898_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zAH1EWTTADOh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTANGIBLE ASSETS, NET (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="display: none; text-align: left">Schedule of intangible assets</td><td> </td> <td> </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"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Estimated life</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 49%; text-align: left; padding-bottom: 1pt">Patent costs</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 15%; text-align: center; padding-bottom: 1pt">5.75 years</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_zIBf4u7VJJO7" style="border-bottom: Black 1pt solid; width: 13%; text-align: right" title="Total intangible assets, gross">186,300</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20250630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_zSAmhjmX9e2" style="border-bottom: Black 1pt solid; width: 13%; text-align: right" title="Total intangible assets, gross">186,300</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20260630_zIb6Zvqconr7" style="text-align: right" title="Total intangible assets, gross">186,300</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20250630_z2JKzVtlDNG9" style="text-align: right" title="Total intangible assets, gross">186,300</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-bottom: 1pt">Accumulated Amortization</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_pp0p0_di_c20260630_zl2WYCXxsfld" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, accumulated amortization">(170,255</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 id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_pp0p0_di_c20250630_zZuKvBAYIB8d" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, accumulated amortization">(137,720</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Net Intangible</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsNet_pp0p0_c20260630_zu5tuFlOUW59" style="border-bottom: Black 2.5pt double; text-align: right" title="Intangible assets, net">16,045</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsNet_pp0p0_c20250630_z4mW7L86A57j" style="border-bottom: Black 2.5pt double; text-align: right" title="Intangible assets, net">48,580</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

P5Y9M

186300

170255

137720

16045

48580

32535

NOTE 4. RENTAL INVENTORY, NET During the years ended June 30, 2026 and 2025, the Company developed and built its collapsible containers and actuators used to collapse the marine containers. The containers purchased are recognized as rental inventory and are depreciated over their estimated useful lives. As of June 30, 2026 and 2025, rental inventory consists of the following: <table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zoxOrp95qeM4" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RENTAL INVENTORY, NET (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td>Schedule of rental inventory</td><td> </td> <td style="text-align: center"> </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"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Estimated life</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 49%; text-align: left">Collapsible Containers</td><td style="width: 2%"> </td> <td style="width: 15%; text-align: center">10 years</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--InventoryGross_iI_pp0p0_c20260630__us-gaap--PublicUtilitiesInventoryAxis__custom--CollapsibleContainersMember_zrAGvCFrGXmh" style="width: 13%; text-align: right" title="Rental inventory, gross">1,341,197</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--InventoryGross_pp0p0_c20250630__us-gaap--PublicUtilitiesInventoryAxis__custom--CollapsibleContainersMember_zkwzGEtgib1j" style="width: 13%; text-align: right" title="Rental inventory, gross">460,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Actuators</td><td> </td> <td style="text-align: center">10 years</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--InventoryGross_iI_pp0p0_d0_c20260630__us-gaap--PublicUtilitiesInventoryAxis__custom--ActuatorsMember_zAXXC9Dn6Lu3" style="text-align: right" title="Rental inventory, gross">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--InventoryGross_pp0p0_c20250630__us-gaap--PublicUtilitiesInventoryAxis__custom--ActuatorsMember_zFSbBockgdj3" style="text-align: right" title="Rental inventory, gross">237,676</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Genny’s</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt">10 years</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--InventoryGross_iI_pp0p0_c20260630__us-gaap--PublicUtilitiesInventoryAxis__custom--GennysMember_zpGdIDx7VNwc" style="border-bottom: Black 1pt solid; text-align: right" title="Rental inventory, gross">50,484</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 id="xdx_98F_eus-gaap--InventoryGross_iI_pp0p0_c20250630__us-gaap--PublicUtilitiesInventoryAxis__custom--GennysMember_zAngO3Cx2cuj" style="border-bottom: Black 1pt solid; text-align: right" title="Rental inventory, gross">50,484</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--InventoryGross_pp0p0_c20260630_zCKv6lRtruYd" style="text-align: right" title="Rental inventory, gross">1,391,681</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--InventoryGross_pp0p0_c20250630_zKCVDdBUuRd7" style="text-align: right" title="Rental inventory, gross">748,160</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-bottom: 1pt">Accumulated Depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--InventoryAdjustments_pp0p0_c20260630_zYlwoApgumk2" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated depreciation">(18,292</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 id="xdx_983_eus-gaap--InventoryAdjustments_pp0p0_c20250630_z1uT6pwVBF9g" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated depreciation">(204,423</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Rental Inventory, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--InventoryNet_pp0p0_c20260630_zBJzwSOdtx04" style="border-bottom: Black 2.5pt double; text-align: right" title="Rental inventory, net">1,373,389</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--InventoryNet_pp0p0_c20250630_zAUweRl3zKrg" style="border-bottom: Black 2.5pt double; text-align: right" title="Rental inventory, net">543,737</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Depreciation on rental inventory of $60,825 and $124,920 was recognized during the years ended June 30, 2026 and June 30, 2025, respectively and is included in costs of goods sold on the accompanying consolidated statements of operations. During the years ended June 30, 2026 and 2025, the Company recorded impairment loss of $501,118 and $1,130,000, respectively, on its rental inventory related to a decline in the expected net realizable value of the 40 foot containers and actuators. During the year ended June 30, 2026, the Company entered into a manufacturing agreement to develop 300 new high cube containers. The Company received 100 such containers during the year ended June 30, 2026, for which it paid $1,342,000, and the Company paid a deposit of $805,000 related to the remaining 200 containers. The Company expects to incur an additional cost of $1,878,800 for the remaining containers

<table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zoxOrp95qeM4" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RENTAL INVENTORY, NET (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td>Schedule of rental inventory</td><td> </td> <td style="text-align: center"> </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"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Estimated life</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 49%; text-align: left">Collapsible Containers</td><td style="width: 2%"> </td> <td style="width: 15%; text-align: center">10 years</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--InventoryGross_iI_pp0p0_c20260630__us-gaap--PublicUtilitiesInventoryAxis__custom--CollapsibleContainersMember_zrAGvCFrGXmh" style="width: 13%; text-align: right" title="Rental inventory, gross">1,341,197</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--InventoryGross_pp0p0_c20250630__us-gaap--PublicUtilitiesInventoryAxis__custom--CollapsibleContainersMember_zkwzGEtgib1j" style="width: 13%; text-align: right" title="Rental inventory, gross">460,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Actuators</td><td> </td> <td style="text-align: center">10 years</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--InventoryGross_iI_pp0p0_d0_c20260630__us-gaap--PublicUtilitiesInventoryAxis__custom--ActuatorsMember_zAXXC9Dn6Lu3" style="text-align: right" title="Rental inventory, gross">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--InventoryGross_pp0p0_c20250630__us-gaap--PublicUtilitiesInventoryAxis__custom--ActuatorsMember_zFSbBockgdj3" style="text-align: right" title="Rental inventory, gross">237,676</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Genny’s</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt">10 years</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--InventoryGross_iI_pp0p0_c20260630__us-gaap--PublicUtilitiesInventoryAxis__custom--GennysMember_zpGdIDx7VNwc" style="border-bottom: Black 1pt solid; text-align: right" title="Rental inventory, gross">50,484</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 id="xdx_98F_eus-gaap--InventoryGross_iI_pp0p0_c20250630__us-gaap--PublicUtilitiesInventoryAxis__custom--GennysMember_zAngO3Cx2cuj" style="border-bottom: Black 1pt solid; text-align: right" title="Rental inventory, gross">50,484</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--InventoryGross_pp0p0_c20260630_zCKv6lRtruYd" style="text-align: right" title="Rental inventory, gross">1,391,681</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--InventoryGross_pp0p0_c20250630_zKCVDdBUuRd7" style="text-align: right" title="Rental inventory, gross">748,160</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-bottom: 1pt">Accumulated Depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--InventoryAdjustments_pp0p0_c20260630_zYlwoApgumk2" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated depreciation">(18,292</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 id="xdx_983_eus-gaap--InventoryAdjustments_pp0p0_c20250630_z1uT6pwVBF9g" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated depreciation">(204,423</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Rental Inventory, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--InventoryNet_pp0p0_c20260630_zBJzwSOdtx04" style="border-bottom: Black 2.5pt double; text-align: right" title="Rental inventory, net">1,373,389</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--InventoryNet_pp0p0_c20250630_zAUweRl3zKrg" style="border-bottom: Black 2.5pt double; text-align: right" title="Rental inventory, net">543,737</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1341197

460000

237676

50484

1391681

748160

-18292

-204423

1373389

543737

60825

124920

501118

1130000

300 100

1342000

805000

200

1878800

NOTE 5. LEASES The Company maintains an operating lease for its office space. 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. On January 3, 2025, the Company extended the operating lease for its office space to expire on January 31, 2026, and agreed to pay $1,320 on a monthly basis. On January 30, 2026, the Company extended the lease to expire on January 31, 2028. 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. The amount of right-of-use assets and lease liabilities were $22,989 as of June 30, 2026 and 2025. Aggregate lease expense for the years ended June 30, 2026, and 2025 was $17,340 and $15,000, respectively. <table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--LeaseCostTableTextBlock_zmIMiQgzhJ4h" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LEASES (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of lease cost</td><td> </td> <td style="text-align: left"> </td><td id="xdx_497_20260630_zOyLcSYBt16j" style="text-align: center"> </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"> <td style="text-align: left"> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Remaining</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Operating</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Term in</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Lease</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Years</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPzMAz_zG0DurTYuSve" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: left">2027</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">14,179</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_zjWrrOiX5Az5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,810</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_408_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_d0_z4RlRO30Ymbc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">2029</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="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_mtLOLLPzMAz_zEZEkAIR9awb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,989</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--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_di0_zFXoQPtOlf2g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less: imputed interest</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_405_eus-gaap--OperatingLeaseLiability_iI_zv43AFaYnU0l" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Present value of lease liability</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">22,989</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">1.58</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

22989

17340

15000

<table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--LeaseCostTableTextBlock_zmIMiQgzhJ4h" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LEASES (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of lease cost</td><td> </td> <td style="text-align: left"> </td><td id="xdx_497_20260630_zOyLcSYBt16j" style="text-align: center"> </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"> <td style="text-align: left"> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Remaining</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Operating</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Term in</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Lease</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Years</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPzMAz_zG0DurTYuSve" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: left">2027</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">14,179</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_zjWrrOiX5Az5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,810</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_408_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_d0_z4RlRO30Ymbc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">2029</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="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_mtLOLLPzMAz_zEZEkAIR9awb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,989</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--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_di0_zFXoQPtOlf2g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less: imputed interest</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_405_eus-gaap--OperatingLeaseLiability_iI_zv43AFaYnU0l" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Present value of lease liability</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">22,989</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">1.58</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

14179

8810

22989

-0

22989

P1Y6M29D

NOTE 6. DEBT Note Payable On March 26, 2021, the Company entered into a promissory note agreement with a third party for a total principal of $125,000. The Company will pay 2.5% per annum, compounded annually until the total principal is paid in full. The note has no maturity date and no default interest rate. During the year ended June 30, 2024, the Company repaid a total of $74,500, $67,026 and $7,474 of principal and accrued interest. During the year ended June 30, 2026, the Company repaid a total of $57,974 and $3,590 of principal and accrued interest. As of June 30, 2026, and June 30, 2025, the balance owed on the note was $0 and $57,974, respectively. Accrued interest on the note was $0 and $1,815 as of June 30, 2026, and June 30, 2025, respectively. On July 30, 2024, the Company entered into a promissory note agreement for a total principal of $99,996. The Company will pay 2.5% per annum, until the total principal is paid in full. The note has no maturity date and a default interest rate of 18%. As of June 30, 2025, the balance owed on the note was $99,996. Accrued interest on the note was $2,294 as of June 30, 2025. In December 2024, the noteholder elected to receive shares in settlement of the principal balance. The Company agreed to issue 16,666 shares of common stock to settle the note payable in January 2025. In September 2025, the Company issued 16,666 shares pursuant to the settlement of $102,496 in notes payable. The Company recorded a loss on the settlement of $2,500 during the year ended June 30, 2026. As of June 30, 2026 and June 30, 2025, the balance owed on the note was $0 and $99,996, respectively. Accrued interest on the note was $0 and $2,294 as of June 30, 2026 and June 30, 2025, respectively. On June 13, 2025, the Company entered into a promissory note agreement for a total principal of $100,000. The Company will pay 8.0% per annum, until the total principal is paid in full. The note matures on January 2, 2026 and has no default interest rate. As of June 30, 2026 and 2025, the balance owed on the note was $100,000. Accrued interest on the note was $8,373 and $373 as of June 30, 2026 and 2025, respectively. 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 $<span id="xdx_90F_ecustom--RepaymentsOfNotesPayableRelatedParty_c20250701__20260630__us-gaap--TransactionTypeAxis__custom--SignificantShareholderNotePayableMember_zP51PxyXZ8R8" title="Repayments of notes payable related party">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 $<span id="xdx_90C_eus-gaap--DebtInstrumentFaceAmount_iI_c20250902__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreementMember_zCyMEarlldjl" title="Debt face amount">75,000. The Company will pay <span id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20250902__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreementMember__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember_zR6yXiHpyqZe" title="Interest rate">2.5% per annum, until the total principal is paid in full. The note matures on <span id="xdx_907_eus-gaap--DebtInstrumentMaturityDate_dd_c20250901__20250902__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreementMember__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember_zCdletNcXxVc" title="Maturity date">November 2, 2027 and has no default interest rate. During the year ended June 30, 2026, the Company repaid a total of $<span id="xdx_903_ecustom--RepaymentsOfNotesPayableRelatedParty_c20250701__20260630__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreementMember__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember_z1OrrHVtNLF4" title="Repayments of notes payable related party">75,000 of principal and $<span id="xdx_90B_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreementMember_zTNoSvEbUBTa" title="Accrued interest">844 of accrued interest. As of June 30, 2026, the balance owed on the note and accrued interest was $<span id="xdx_90B_ecustom--NotesPayableRelatedPartyCurrent_iI_c20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreementMember_zQur4jQyCQif" title="Note balance"><span id="xdx_90B_eus-gaap--InterestPayableCurrent_iI_c20260630__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreementMember__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember_zlBExnRfJUA2" title="Interest">0. On September 15, 2025, the Company entered into a promissory note agreement with the Company’s CEO for total principal of $<span id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_c20250915__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement1Member_zJupqgFPGwhf" title="Debt face amount">35,000. The Company will pay <span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20250915__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement1Member_ziLR7jvp08c7" title="Interest rate">2.5% per annum, until the total principal is paid in full. The note matures on <span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_dd_c20250914__20250915__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement1Member_zobQjL8YCJs" title="Maturity date">November 15, 2027 and has no default interest rate. During the year ended June 30, 2026, the Company repaid a total of $<span id="xdx_90C_ecustom--RepaymentsOfNotesPayableRelatedParty_c20250701__20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement1Member_zzn88lU8Nfa6" title="Repayments of notes payable related party">35,000 of principal and $<span id="xdx_903_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement1Member_znLiJJVHwY3f" title="Accrued interest">1,159 of accrued interest. As of June 30, the balance owed on the note and accrued interest was $<span id="xdx_90F_ecustom--NotesPayableRelatedPartyCurrent_iI_c20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement1Member_zYFhjsfufzlj" title="Note balance"><span id="xdx_900_eus-gaap--InterestPayableCurrent_iI_c20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement1Member_zqGXoF4m50Zj" title="Interest">0. On October 7, 2025, the Company entered into a promissory note agreement with the Company’s CEO for total principal of $<span id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_c20251007__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement2Member_zYWLoCRWb5Wd" title="Debt face amount">50,000. The Company will pay <span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20251007__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement2Member__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember_zRsNgeSumCg1" title="Interest rate">8% per annum, until the total principal is paid in full. The note matures on <span id="xdx_902_eus-gaap--DebtInstrumentMaturityDate_dd_c20251006__20251007__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement2Member__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember_zBFWJuauSCwl" title="Maturity date">November 15, 2027 and has no default interest rate. During the year ended June 30, 2026, the Company repaid a total of $<span id="xdx_909_ecustom--RepaymentsOfNotesPayableRelatedParty_c20250701__20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement2Member_z5VqxutZeHf3" title="Repayments of notes payable related party">50,000 of principal and $<span id="xdx_904_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement2Member_zE7Si288zlfh" title="Accrued interest">1,400 of accrued interest. As of June 30, 2026, the balance owed on the note and accrued interest was $<span id="xdx_908_ecustom--NotesPayableRelatedPartyCurrent_iI_c20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement2Member_z2p7UFlhIJB1" title="Note balance"><span id="xdx_909_eus-gaap--InterestPayableCurrent_iI_c20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement2Member_zz7mQM7IudU7" title="Interest">0. On October 24, 2025, the Company entered into a promissory note agreement with the Company’s CEO for total principal of $<span id="xdx_90D_eus-gaap--DebtInstrumentFaceAmount_iI_c20251024__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement3Member_zhfrPtndRqs9" title="Debt face amount">40,000. The Company will pay <span id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20251024__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement3Member__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember_zVPLQg9reKd5" title="Interest rate">8% per annum, until the total principal is paid in full. The note matures on <span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_dd_c20251023__20251024__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement3Member__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember_zVqoRPK40Cie" title="Maturity date">November 15, 2027 and has no default interest rate. During the year ended June 30, 2026, the Company repaid a total of $<span id="xdx_900_ecustom--RepaymentsOfNotesPayableRelatedParty_c20250701__20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement3Member_zim2D26pIDqg" title="Repayments of notes payable related party">40,000 and $<span id="xdx_905_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement3Member_zurIcykdHDLh" title="Accrued interest">978 of accrued interest. As of June 30, 2026, the balance owed on the note and accrued interest was $<span id="xdx_908_ecustom--NotesPayableRelatedPartyCurrent_iI_c20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement2Member_zlzCJZNLLlVh" title="Note balance"><span id="xdx_909_eus-gaap--InterestPayableCurrent_iI_c20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement2Member_zhClFzbiqGw" title="Interest">0. On November 3, 2025, the Company entered into a promissory note agreement with the Company’s CEO for total principal of $<span id="xdx_90C_eus-gaap--DebtInstrumentFaceAmount_iI_c20251103__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement4Member_zrIlpSzjFmge" title="Debt face amount">20,000. The Company will pay <span id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20251103__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement4Member__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember_zOaOEtAMyUM7" title="Interest rate">8% per annum, until the total principal is paid in full. The note matures on <span id="xdx_908_eus-gaap--DebtInstrumentMaturityDate_dd_c20251102__20251103__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement4Member__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember_z6J3qZdFI0jk" title="Maturity date">December 15, 2027 and has no default interest rate. During the year ended June 30, 2026, the Company repaid a total of $<span id="xdx_902_ecustom--RepaymentsOfNotesPayableRelatedParty_c20250701__20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement4Member_zyYBhGFPMAwe" title="Repayments of notes payable related party">20,000 of principal and $<span id="xdx_90C_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement4Member_zCX61XQoPN3d" title="Accrued interest">444 of accrued interest. As of June 30, 2026, the balance owed on the note and accrued interest was $<span id="xdx_90B_ecustom--NotesPayableRelatedPartyCurrent_iI_c20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement4Member_zmy7ywa98fn8" title="Note balance"><span id="xdx_90A_eus-gaap--InterestPayableCurrent_iI_c20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement4Member_zjr4vzLmjcR" title="Interest">0. On November 25, 2025, the Company entered into a promissory note agreement with a significant shareholder for total principal of $<span id="xdx_900_eus-gaap--DebtInstrumentFaceAmount_iI_c20251125__us-gaap--LongtermDebtTypeAxis__custom--SignificantShareholderWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement4Member_zZXtLbyTZtwa" title="Debt face amount">75,000. The Company will pay <span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20251125__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement4Member__us-gaap--LongtermDebtTypeAxis__custom--SignificantShareholderWithPromissoryNoteMember_zQAdcYticbr8" title="Interest rate">9% per annum, until the total principal is paid in full. The note matures on <span id="xdx_900_eus-gaap--DebtInstrumentMaturityDate_dd_c20251124__20251125__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement4Member__us-gaap--LongtermDebtTypeAxis__custom--SignificantShareholderWithPromissoryNoteMember_zdm8OiXG5sRf" title="Maturity date">August 22, 2026 and has no default interest rate. During the year ended June 30, 2026, the Company repaid a total of $<span id="xdx_904_ecustom--RepaymentsOfNotesPayableRelatedParty_c20250701__20260630__us-gaap--LongtermDebtTypeAxis__custom--SignificantShareholderWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement4Member_zZA5O9l9I7zf" title="Repayments of notes payable related party">75,000 of principal and $<span id="xdx_903_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20260630__us-gaap--LongtermDebtTypeAxis__custom--SignificantShareholderWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement5Member_z2EmFb6f8CKh" title="Accrued interest">1,444 of accrued interest. As of June 30, 2026, the balance owed on the note and accrued interest was $<span id="xdx_90E_ecustom--NotesPayableRelatedPartyCurrent_iI_c20260630__us-gaap--LongtermDebtTypeAxis__custom--SignificantShareholderWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement4Member_z9Bno85lpQT4" title="Note balance"><span id="xdx_907_eus-gaap--InterestPayableCurrent_iI_c20260630__us-gaap--LongtermDebtTypeAxis__custom--SignificantShareholderWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement4Member_z2IkTuc1P9Ml" title="Interest">0. On December 24, 2025, the Company entered into a promissory note agreement with the Company’s CEO for total principal of $<span id="xdx_903_eus-gaap--DebtInstrumentFaceAmount_iI_c20251224__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement5Member_zXJ2WbfzZnS2" title="Debt face amount">32,500. The Company will pay <span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20251224__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement5Member__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember_zWmRKDMgLLvl" title="Interest rate">8% per annum, until the total principal is paid in full. The note matures on <span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_dd_c20251223__20251224__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement5Member__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember_zOXxQJNdLQ6" title="Maturity date">December 15, 2027 and has no default interest rate. During the year ended June 30, 2026, the Company repaid a total of $<span id="xdx_908_ecustom--RepaymentsOfNotesPayableRelatedParty_c20250701__20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement5Member_zQXFhGa35hvg" title="Repayments of notes payable related party">32,500 of principal and $<span id="xdx_90C_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement5Member_zsbC2LXeZObe" title="Accrued interest">498 of accrued interest. As of June 30, 2026, the balance owed on the note and accrued interest was $<span id="xdx_90D_ecustom--NotesPayableRelatedPartyCurrent_iI_c20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement5Member_zsWTEM0a6jx1" title="Note balance"><span id="xdx_907_eus-gaap--InterestPayableCurrent_iI_c20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement5Member_zeEZ0XYzSM3" title="Interest">0. On January 27, 2026, the Company entered into a promissory note agreement with the Company’s CEO for total principal of $<span id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_iI_c20260127__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement6Member_zRo21KwPtFj2" title="Debt face amount">20,500. The Company will pay <span id="xdx_905_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20260127__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement6Member__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember_zQvCdHwJ6Gd8" title="Interest rate">8% per annum, until the total principal is paid in full. The note matures on <span id="xdx_907_eus-gaap--DebtInstrumentMaturityDate_dd_c20260126__20260127__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement6Member__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember_zNFcmr1DP3K6" title="Maturity date">December 15, 2027 and has no default interest rate. During the year ended June 30, 2026, the Company repaid a total of $<span id="xdx_900_ecustom--RepaymentsOfNotesPayableRelatedParty_c20250701__20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement6Member_zPl0Cv9R8RHf" title="Repayments of notes payable related party">20,500 of principal and $<span id="xdx_902_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement6Member_zNign1GF9qM1" title="Accrued interest">292 of accrued interest. As of June 30, 2026, the balance owed on the note and accrued interest was $<span id="xdx_904_ecustom--NotesPayableRelatedPartyCurrent_iI_c20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement6Member_zLFXhXl5kyVg" title="Note balance"><span id="xdx_904_eus-gaap--InterestPayableCurrent_iI_c20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement6Member_zYo6JjUCMVxf" title="Interest">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.

125000

0.025

74500

67026

7474 57974 3590

57974

1815

99996

0.025

99996

2294

16666

102496

2500

99996

2294

100000

0.080

100000

8373

373

100000

0.09

2026-04-18

100000

5075

75000

0.025

2027-11-02

75000

844

35000

0.025

2027-11-15

35000

1159

50000

0.08

2027-11-15

50000

1400

40000

0.08

2027-11-15

40000

978

20000

0.08

2027-12-15

20000

444

75000

0.09

2026-08-22

75000

1444

32500

0.08

2027-12-15

32500

498

20500

0.08

2027-12-15

20500

292

50000

4000

50000

4000

NOTE 7. STOCKHOLDERS’ EQUITY On September 8, 2023, the stockholders of GenFlat Holdings, Inc. (f/k/a Healthcare Business Resources Inc.) approved an amendment (the “Amendment”) to GenFlat Holdings, Inc.’s Certificate of Incorporation to increase the total number of shares of common stock that it shall have authority to issue from 2,000,000 shares to 2,500,000,000 shares. The Amendment was filed with the Secretary of the State of Delaware and became effective on October 16, 2023. Effective May 17, 2024, the Company effected a reverse split of its common stock at a ratio of one-for-one hundred (1:100) (the “Reverse Split”). The par value of the common stock will remain at $0.001 per share. The number of authorized shares of common stock after the Reverse Split is fixed at twenty-five million (25,000,000) shares of common stock. The Reverse Split is presented retroactively in these consolidated financial statements. During the year ended June 30, 2026, the Company sold a total of 2,377,000 shares of common stock in exchange for net cash proceeds of $6,426,690. During the year ended June 30, 2026, the Company issued 43,667 shares, sold for $262,000, that were not issued as of June 30, 2025, and were recorded as subscription payable on the consolidated balance sheet as of June 30, 2025. During the year ended June 30, 2026, the Company issued <span id="xdx_909_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20250701__20260630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember__us-gaap--DebtConversionByUniqueDescriptionAxis__custom--NotesPayableConvertedMember_zamXLIV14994" title="Debt converted, shares issued">16,666 shares pursuant to the settlement of $<span id="xdx_90A_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20250701__20260630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember__us-gaap--DebtConversionByUniqueDescriptionAxis__custom--NotesPayableConvertedMember_ze9zkAb4Dafb" title="Debt converted, amount converted">102,496 in notes payable and recognized a loss on settlement of $<span id="xdx_90F_eus-gaap--GainsLossesOnExtinguishmentOfDebt_c20250701__20260630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember__us-gaap--DebtConversionByUniqueDescriptionAxis__custom--NotesPayableConvertedMember_zMmskDC37yEj" title="Loss on settlement">2,500. During the year ended June 30, 2026, the Company issued <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20250701__20260630__us-gaap--ConversionOfStockByUniqueDescriptionAxis__custom--OptionsExercisedMember_z9JD3fGHCN7b" title="Stock issued for options exercised, shares">100 shares of common stock pursuant to a stock option exercise for $<span id="xdx_906_eus-gaap--ProceedsFromStockOptionsExercised_c20250701__20260630__us-gaap--ConversionOfStockByUniqueDescriptionAxis__custom--OptionsExercisedMember_zTsMwkbEvJKa" title="Proceeds from options exercisd">600 in cash proceeds. As of June 30, 2026, and the date of this report, these shares have not been issued. During the year ended June 30, 2026, the Company cancelled 10,000 shares of common stock that were issued in 2021 related to a prior merger agreement. During the year ended June 30, 2025, the Company sold a total of 183,711 shares of common stock in exchange for gross cash proceeds of $1,102,264. Of these shares, 43,667 shares, sold for $262,000, were not issued as of June 30, 2025, and are recorded as subscription payable on the consolidated balance sheet as of June 30, 2025. The Company also issued <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20230701__20240630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zJaRgQ9jgsp3" title="Stock issued for subscription">33,333 shares related to a subscription during the year ended June 30, 2024. In aggregate the Company issued a total of 173,377 shares of common stock during the year ended June 30, 2025. On February 2, 2026, the Company received approval to list its common stock on the OTCQB Exchange (“OTCQB”). Trading on OTCQB began on February 3, 2026. On February 2, 2026, the Company entered into an underwriting agreement (the “Underwriting Agreement”) with Craig-Hallum Capital Group LLC, in its capacity as underwriter (the “Underwriter”), relating to the Company’s public offering (the “Offering”) of shares of common stock, par value $0.001 per share (the “Common Stock”) pursuant to the Company’s registration statement on Form S-1 (File No. 333-291718) (the “Registration Statement”), under the Securities Act of 1933, as amended (the “Securities Act”). Pursuant to the Underwriting Agreement, the Company agreed to sell <span id="xdx_90E_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260201__20260202__us-gaap--TransactionTypeAxis__custom--UnderwritingAgreementMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zRJ3wKHYt1Ff" title="Number of shares sold">2,333,333 shares of Common Stock at a public offering price of $3.00 per share (the “Offering Price”). The Company has also agreed to issue the Underwriter a warrant to purchase <span id="xdx_908_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_iI_c20260202__us-gaap--TransactionTypeAxis__custom--UnderwritingAgreementMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zvG8Ft50lkBk" title="Warrant purchase">116,666 shares of the Company’s common stock at an exercise price of $<span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20260202__us-gaap--TransactionTypeAxis__custom--UnderwritingAgreementMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zRZGd7p28hx9" title="Warrant exercise price">3.45, which is 115% of the initial public offering price. The Underwriter’s warrant may be exercised in whole or in part, commencing on a date which is six months from February 4, 2026, until February 4, 2031 (the “Representative Warrant”). The Representative Warrant had an estimated fair value of $<span id="xdx_90E_eus-gaap--FairValueAdjustmentOfWarrants_c20260201__20260202__us-gaap--TransactionTypeAxis__custom--UnderwritingAgreementMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zz2y056wCT82" title="Warrant fair value">1,106,956 which was recognized as a cost of capital based on a black-Scholes option pricing model and the following key inputs: 1) estimated volatility of <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_c20260201__20260202__us-gaap--TransactionTypeAxis__custom--UnderwritingAgreementMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zzep7HmrDMu2" title="Volatility rate">128.74%; 2) risk-free rate of <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_c20260201__20260202__us-gaap--TransactionTypeAxis__custom--UnderwritingAgreementMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zgzbYbKsnr5g" title="Risk-free rate">3.83%; 3) estimated term of <span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dxL_c20260201__20260202__us-gaap--TransactionTypeAxis__custom--UnderwritingAgreementMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zj4wABCTXzT6" title="Estimated term::XDX::P5Y">five years; and 4) a dividend rate of <span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_dp_c20260201__20260202__us-gaap--TransactionTypeAxis__custom--UnderwritingAgreementMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zKokXMEdaage" title="Dividend rate">0.0%. On February 4, 2026, the Company closed its Public Offering and issued 2,333,333 shares of common stock at a price of $3 per share. The Company received net proceeds of $6,426,690 after deducting underwriting discounts and commissions and incurred other closing costs of $<span id="xdx_90F_eus-gaap--PaymentsOfStockIssuanceCosts_c20260201__20260204__us-gaap--SubsidiarySaleOfStockAxis__custom--PublicOfferingMember_zFW9yy0J6iCe" title="Commissions and incurred other closing costs">34,359 recognized as costs of capital. Incentive Stock Options Pursuant to the Company’s 2020 Equity Incentive Plan, as amended, no more than <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20260630__us-gaap--PlanNameAxis__custom--Equity2020IncentivePlanMember_znPhieuUWt0k" title="Shares available for grant">1,500,000 shares of Common Stock shall be available for the grant of Awards under the 2020 Equity Incentive Plan. During the terms of the Awards, the Company shall keep available at all times the number of shares of Common Stock required to satisfy such Awards. Shares available for future issuance under the 2020 Equity Plan is <span id="xdx_90E_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_c20260630__us-gaap--PlanNameAxis__custom--Equity2020IncentivePlanMember_zDQHENc3EEZi" title="Shares available for future issuance">790,000. The following table summarizes the stock option activity for the year ended June 30, 2026: <table cellpadding="0" cellspacing="0" id="xdx_89D_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zTZMitFcaw4f" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCKHOLDERS' EQUITY (Details - Option activity)"> <tr style="vertical-align: bottom"> <td>Schedule of option activity</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Number of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Weighted Average Exercise Price</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Per Share</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Outstanding at June 30, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_d0_c20240701__20250630_zWNmHE09rtdg" style="text-align: right" title="Options outstanding">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_d0_c20240701__20250630_zxnh15Bzt3Z8" style="text-align: right" title="Weighted average exercise price, beginning balance">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_d0_c20240701__20250630_zqq3ZV4oAVWg" style="text-align: right" title="Options granted">700,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_d0_c20240701__20250630_zCviLZZuKJHf" style="text-align: right" title="Weighted average exercise price, granted">6.00</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_di0_c20240701__20250630_z72QFhoCLST7" style="text-align: right" title="Options exercised">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_d0_c20240701__20250630_zLbmyXe5i1hc" style="text-align: right" title="Weighted average exercise price, exercised">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Cancelled and expired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_d0_c20250701__20260630_z7pBALgkEmqi" style="text-align: right" title="Options cancelled and expired">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Weighted average exercise price, beginning balance">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Forfeited and expired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_d0_c20240701__20250630_zeFnLzlBqGf7" style="border-bottom: Black 1pt solid; text-align: right" title="Options forfeited and expired">–</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" title="Weighted average exercise price, beginning balance">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 66%">Outstanding at June 30, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20250701__20260630_zFRUvPrq52S6" style="width: 13%; text-align: right" title="Options outstanding">700,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20250701__20260630_zlJxEXA91gX6" style="width: 13%; text-align: right" title="Weighted average exercise price, beginning balance">6.00</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_d0_c20250701__20260630_z03cQEv8m15e" style="text-align: right" title="Options granted">40,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_d0_c20250701__20260630_zLolUtw2boSb" style="text-align: right" title="Weighted average exercise price, granted">10.25</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_di_c20250701__20260630_zBg5Hx3yspe1" style="text-align: right" title="Options exercised">(100</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20250701__20260630_zPP3NBCzaUpk" style="text-align: right" title="Weighted average exercise price, exercised">6.00</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cancelled and expired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_d0_c20250701__20260630_zxW6Nm2JXNn1" style="text-align: right" title="Options cancelled and expired">–</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-bottom: 1pt">Forfeited and expired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_d0_c20250701__20260630_zHHBqmimcP31" style="border-bottom: Black 1pt solid; text-align: right" title="Options forfeited and expired">–</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="padding-bottom: 2.5pt">Outstanding at June 30, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20250701__20260630_z7HC4Owj3R7d" style="border-bottom: Black 2.5pt double; text-align: right" title="Options outstanding, ending balance">739,900</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 id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20250701__20260630_zc0NEKTCSSp" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, ending balance">6.23</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> As of June 30, 2026, there were 669,900 stock options exercisable with no intrinsic value. During the year ended June 30, 2026, a holder exercised 100 shares of common stock for $600. These shares have not yet been issued. During the year ended June 30, 2026, the Company issued an aggregate of 40,000 options to purchase common stock to the Company’s directors, following closing of the Public Offering (the “Director Options”). The Director Options have an exercise price of $10.25 per share, a term of 10 years from the date of grant, and vest in 25% increments at the end of each fiscal quarter until fully vested. The estimated fair value of the Director Options was $354,820, which was estimated using a Black-Scholes option pricing model and the following assumptions: 1) dividend yield of 0%; 2) risk-free rate of 3.92%; 3) volatility of 128.75% based on a peer group; 4) a common stock price of $10.25, and 5) an expected term of 5.50 years using the simplified method of calculating expected term. During the years ended June 30, 2026 and 2025, the Company recognized expense of $976,203 and $2,385,312, respectively for all option awards and expects to recognize an additional $188,475 through the end of the vesting period.

2000000

2500000000

one-for-one hundred (1:100)

25000000

2377000

6426690

43667

262000

16666

102496

2500

100

600

10000

183711

1102264

43667

262000

33333

173377

2333333

116666

3.45

1106956

1.2874

0.0383

0.000

2333333

6426690

34359

1500000

790000

<table cellpadding="0" cellspacing="0" id="xdx_89D_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zTZMitFcaw4f" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCKHOLDERS' EQUITY (Details - Option activity)"> <tr style="vertical-align: bottom"> <td>Schedule of option activity</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Number of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Weighted Average Exercise Price</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Per Share</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Outstanding at June 30, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_d0_c20240701__20250630_zWNmHE09rtdg" style="text-align: right" title="Options outstanding">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_d0_c20240701__20250630_zxnh15Bzt3Z8" style="text-align: right" title="Weighted average exercise price, beginning balance">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_d0_c20240701__20250630_zqq3ZV4oAVWg" style="text-align: right" title="Options granted">700,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_d0_c20240701__20250630_zCviLZZuKJHf" style="text-align: right" title="Weighted average exercise price, granted">6.00</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_di0_c20240701__20250630_z72QFhoCLST7" style="text-align: right" title="Options exercised">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_d0_c20240701__20250630_zLbmyXe5i1hc" style="text-align: right" title="Weighted average exercise price, exercised">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Cancelled and expired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_d0_c20250701__20260630_z7pBALgkEmqi" style="text-align: right" title="Options cancelled and expired">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Weighted average exercise price, beginning balance">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Forfeited and expired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_d0_c20240701__20250630_zeFnLzlBqGf7" style="border-bottom: Black 1pt solid; text-align: right" title="Options forfeited and expired">–</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" title="Weighted average exercise price, beginning balance">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 66%">Outstanding at June 30, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20250701__20260630_zFRUvPrq52S6" style="width: 13%; text-align: right" title="Options outstanding">700,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20250701__20260630_zlJxEXA91gX6" style="width: 13%; text-align: right" title="Weighted average exercise price, beginning balance">6.00</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_d0_c20250701__20260630_z03cQEv8m15e" style="text-align: right" title="Options granted">40,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_d0_c20250701__20260630_zLolUtw2boSb" style="text-align: right" title="Weighted average exercise price, granted">10.25</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_di_c20250701__20260630_zBg5Hx3yspe1" style="text-align: right" title="Options exercised">(100</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20250701__20260630_zPP3NBCzaUpk" style="text-align: right" title="Weighted average exercise price, exercised">6.00</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cancelled and expired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_d0_c20250701__20260630_zxW6Nm2JXNn1" style="text-align: right" title="Options cancelled and expired">–</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-bottom: 1pt">Forfeited and expired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_d0_c20250701__20260630_zHHBqmimcP31" style="border-bottom: Black 1pt solid; text-align: right" title="Options forfeited and expired">–</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="padding-bottom: 2.5pt">Outstanding at June 30, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20250701__20260630_z7HC4Owj3R7d" style="border-bottom: Black 2.5pt double; text-align: right" title="Options outstanding, ending balance">739,900</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 id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20250701__20260630_zc0NEKTCSSp" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, ending balance">6.23</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

700000

6.00

-0

700000

6.00

40000

10.25

100

6.00

739900

6.23

669900

100

600

976203

2385312

188475

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 $<span id="xdx_906_ecustom--RepaymentsOfNotesPayableRelatedParty_pp0p0_c20250701__20260630__us-gaap--TransactionTypeAxis__custom--SignificantShareholderNotePayableMember_zXiAoV8jynF8" title="Repayments of notes payable related party">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 $<span id="xdx_90A_eus-gaap--DebtInstrumentIssuedPrincipal_c20250901__20250902__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreementMember_zqguKmOogZni" title="Debt face amount">75,000. The Company will pay <span id="xdx_905_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20250902__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreementMember_zpkFidSnbuZh" title="Interest rate">2.5% per annum, until the total principal is paid in full. The note matures on <span id="xdx_90C_eus-gaap--DebtInstrumentMaturityDate_dd_c20250901__20250902__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreementMember_zLQPQkY1g2q7" title="Maturity date">November 2, 2027 and has no default interest rate. During the year ended June 30, 2026, the Company repaid a total of $<span id="xdx_909_ecustom--RepaymentsOfNotesPayableRelatedParty_pp0p0_c20250701__20260630__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreementMember__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember_zQHO7BxCfpd3" title="Repayments of notes payable related party">75,000 of principal and $<span id="xdx_907_eus-gaap--AccruedLiabilitiesCurrentAndNoncurrent_iI_c20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreementMember_zxDSI4Fksvij" title="Accrued interest">844 of accrued interest. As of June 30, 2026, the balance owed on the note and accrued interest was $<span id="xdx_907_ecustom--NotesPayableRelatedPartyCurrent_iI_pp0p0_c20260630__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreementMember__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember_z0gFzUqPE8o2" title="Note balance"><span id="xdx_900_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20260630__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreementMember__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember_zcu2XQD2FRz9" title="Interest">0. On September 15, 2025, the Company entered into a promissory note agreement with the Company’s CEO for total principal of $<span id="xdx_90D_eus-gaap--DebtInstrumentIssuedPrincipal_c20250914__20250915__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement1Member_zeQSguyKNTpc" title="Debt face amount">35,000. The Company will pay <span id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20250915__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement1Member__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember_zyrEZHM31KH1" title="Interest rate">2.5% per annum, until the total principal is paid in full. The note matures on <span id="xdx_90C_eus-gaap--DebtInstrumentMaturityDate_dd_c20250914__20250915__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement1Member__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember_zIj18zy9xzD1" title="Maturity date">November 15, 2027 and has no default interest rate. During the year ended June 30, 2026, the Company repaid a total of $<span id="xdx_901_ecustom--RepaymentsOfNotesPayableRelatedParty_pp0p0_c20250701__20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement1Member_zihQgIar3d09" title="Repayments of notes payable related party">35,000 of principal and $<span id="xdx_907_eus-gaap--AccruedLiabilitiesCurrentAndNoncurrent_iI_c20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement1Member_zPQFEZJX4xHj" title="Accrued interest">1,159 of accrued interest. As of June 30, the balance owed on the note and accrued interest was $<span id="xdx_909_ecustom--NotesPayableRelatedPartyCurrent_iI_pp0p0_c20260630__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement1Member__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember_zFNm6p5ZMod2" title="Note balance"><span id="xdx_90C_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20260630__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement1Member__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember_zQpc1yzZggA" title="Interest">0. On October 7, 2025, the Company entered into a promissory note agreement with the Company’s CEO for total principal of $<span id="xdx_90D_eus-gaap--DebtInstrumentIssuedPrincipal_c20251006__20251007__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement2Member_zK8geBafDjUh" title="Debt face amount">50,000. The Company will pay <span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20251007__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement2Member__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember_zDWJoEgrmYf9" title="Interest rate">8% per annum, until the total principal is paid in full. The note matures on <span id="xdx_906_eus-gaap--DebtInstrumentMaturityDate_dd_c20251006__20251007__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement2Member__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember_zeKqXijhXXeb" title="Maturity date">November 15, 2027 and has no default interest rate. During the year ended June 30, 2026, the Company repaid a total of $<span id="xdx_90E_ecustom--RepaymentsOfNotesPayableRelatedParty_pp0p0_c20250701__20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement2Member_z1K7tKmfT9W3" title="Repayments of notes payable related party">50,000 of principal and $<span id="xdx_90B_eus-gaap--AccruedLiabilitiesCurrentAndNoncurrent_iI_c20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement2Member_z35Uy5LSOjYk" title="Accrued interest">1,400 of accrued interest. As of June 30, 2026, the balance owed on the note and accrued interest was $<span id="xdx_907_ecustom--NotesPayableRelatedPartyCurrent_iI_pp0p0_c20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement2Member_zlQYQ7jJl0ji" title="Note balance"><span id="xdx_908_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20260630__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement2Member__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember_zz3SE7M55Mq8" title="Interest">0. On October 24, 2025, the Company entered into a promissory note agreement with the Company’s CEO for total principal of $<span id="xdx_90B_eus-gaap--DebtInstrumentIssuedPrincipal_c20251023__20251024__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement3Member_zjQEKC2WckW5" title="Debt face amount">40,000. The Company will pay <span id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20251024__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement3Member__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember_zk7mBPTPSmK9" title="Interest rate">8% per annum, until the total principal is paid in full. The note matures on <span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_dd_c20251023__20251024__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement3Member__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember_zbjGeoNfUBA9" title="Maturity date">November 15, 2027 and has no default interest rate. During the year ended June 30, 2026, the Company repaid a total of $<span id="xdx_90C_ecustom--RepaymentsOfNotesPayableRelatedParty_pp0p0_c20250701__20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement3Member_zOIbC56m1lxc" title="Repayments of notes payable related party">40,000 and $<span id="xdx_907_eus-gaap--AccruedLiabilitiesCurrentAndNoncurrent_iI_c20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement3Member_zDXL5deGPXq7" title="Accrued interest">978 of accrued interest. As of June 30, 2026, the balance owed on the note and accrued interest was $<span id="xdx_908_ecustom--NotesPayableRelatedPartyCurrent_iI_pp0p0_c20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement3Member_zsxcEWUFCOuk" title="Note balance"><span id="xdx_901_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement3Member_zUhlEzZiosx5" title="Interest">0. On November 3, 2025, the Company entered into a promissory note agreement with the Company’s CEO for total principal of $<span id="xdx_908_eus-gaap--DebtInstrumentIssuedPrincipal_c20251102__20251103__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement4Member_zXkV00lHW5k8" title="Debt face amount">20,000. The Company will pay <span id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20251103__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement4Member__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember_zSKk14TuA7o3" title="Interest rate">8% per annum, until the total principal is paid in full. The note matures on <span id="xdx_908_eus-gaap--DebtInstrumentMaturityDate_dd_c20251102__20251103__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement4Member__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember_zBxqPj6RsZCa" title="Maturity date">December 15, 2027 and has no default interest rate. During the year ended June 30, 2026, the Company repaid a total of $<span id="xdx_90E_ecustom--RepaymentsOfNotesPayableRelatedParty_pp0p0_c20250701__20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement4Member_zjrchvVy99Ab" title="Repayments of notes payable related party">20,000 of principal and $<span id="xdx_905_eus-gaap--AccruedLiabilitiesCurrentAndNoncurrent_iI_c20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement4Member_zrhlono9skN8" title="Accrued interest">444 of accrued interest. As of June 30, 2026, the balance owed on the note and accrued interest was $<span id="xdx_903_ecustom--NotesPayableRelatedPartyCurrent_iI_pp0p0_c20260630__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement4Member__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember_z7hxnOOI2VOh" title="Note balance"><span id="xdx_90F_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20260630__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement4Member__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember_z8ZYKn5azHid" title="Interest">0. On November 25, 2025, the Company entered into a promissory note agreement with a significant shareholder for total principal of $<span id="xdx_906_eus-gaap--DebtInstrumentFaceAmount_iI_c20251125__us-gaap--LongtermDebtTypeAxis__custom--SignificantShareholderWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement4Member_zJSYhz159KOj" title="Debt face amount">75,000. The Company will pay <span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20251125__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement4Member__us-gaap--LongtermDebtTypeAxis__custom--SignificantShareholderWithPromissoryNoteMember_zZAdXidLz6sg" title="Interest rate">9% per annum, until the total principal is paid in full. The note matures on <span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_dd_c20251124__20251125__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement4Member__us-gaap--LongtermDebtTypeAxis__custom--SignificantShareholderWithPromissoryNoteMember_z7APhSQDwOgl" title="Maturity date">August 22, 2026 and has no default interest rate. During the year ended June 30, 2026, the Company repaid a total of $<span id="xdx_909_ecustom--RepaymentsOfNotesPayableRelatedParty_c20251124__20251125__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement4Member__us-gaap--LongtermDebtTypeAxis__custom--SignificantShareholderWithPromissoryNoteMember_pp0p0" title="Repayments of notes payable related party">75,000 of principal and $<span id="xdx_90E_eus-gaap--AccruedLiabilitiesCurrentAndNoncurrent_iI_c20260630__us-gaap--LongtermDebtTypeAxis__custom--SignificantShareholderWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement4Member_zSLYZ89f2RIk" title="Accrued interest">1,444 of accrued interest. As of June 30, 2026, the balance owed on the note and accrued interest was $<span id="xdx_90F_ecustom--NotesPayableRelatedPartyCurrent_iI_pp0p0_c20260630__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement4Member__us-gaap--LongtermDebtTypeAxis__custom--SignificantShareholderWithPromissoryNoteMember_zXdKDc6rKVBl" title="Note balance"><span id="xdx_909_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20260630__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement4Member__us-gaap--LongtermDebtTypeAxis__custom--SignificantShareholderWithPromissoryNoteMember_zFoErEkfSVX9" title="Interest">0. On December 24, 2025, the Company entered into a promissory note agreement with the Company’s CEO for total principal of $<span id="xdx_906_eus-gaap--DebtInstrumentIssuedPrincipal_c20251223__20251224__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement5Member_ztRRFDiGXR3" title="Debt face amount">32,500. The Company will pay <span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20251224__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement5Member__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember_zaDH9o0MNhL2" title="Interest rate">8% per annum, until the total principal is paid in full. The note matures on <span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_dd_c20251223__20251224__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement5Member__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember_zy4JiewZWrE1" title="Maturity date">December 15, 2027 and has no default interest rate. During the year ended June 30, 2026, the Company repaid a total of $<span id="xdx_90D_ecustom--RepaymentsOfNotesPayableRelatedParty_pp0p0_c20250701__20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement5Member_znxE7DABZhd" title="Repayments of notes payable related party">32,500 of principal and $<span id="xdx_90E_eus-gaap--AccruedLiabilitiesCurrentAndNoncurrent_iI_c20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement5Member_zsIjk168nHw1" title="Accrued interest">498 of accrued interest. As of June 30, 2026, the balance owed on the note and accrued interest was $<span id="xdx_90D_ecustom--NotesPayableRelatedPartyCurrent_iI_pp0p0_c20260630__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement5Member__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember_zh6h0u95B6q" title="Note balance"><span id="xdx_909_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20260630__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement5Member__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember_zOlNB5Z3zHmc" title="Interest">0. On January 27, 2026, the Company entered into a promissory note agreement with the Company’s CEO for total principal of $<span id="xdx_90C_eus-gaap--DebtInstrumentIssuedPrincipal_c20260126__20260127__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement6Member_z0yGpj1qe5l7" title="Debt face amount">20,500. The Company will pay <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20260127__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement6Member__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember_z8M550fad4l1" title="Interest rate">8% per annum, until the total principal is paid in full. The note matures on <span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_dd_c20260126__20260127__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement6Member__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember_zKYftL2Gjfrj" title="Maturity date">December 15, 2027 and has no default interest rate. During the year ended June 30, 2026, the Company repaid a total of $<span id="xdx_904_ecustom--RepaymentsOfNotesPayableRelatedParty_pp0p0_c20250701__20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement6Member_zyrgSMUB7gv4" title="Repayments of notes payable related party">20,500 of principal and $<span id="xdx_90D_eus-gaap--AccruedLiabilitiesCurrentAndNoncurrent_iI_c20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement6Member_zhXdNWB9oELd" title="Accrued interest">292 of accrued interest. As of June 30, 2026, the balance owed on the note and accrued interest was $<span id="xdx_909_ecustom--NotesPayableRelatedPartyCurrent_iI_pp0p0_c20260630__us-gaap--LongtermDebtTypeAxis__custom--CEOWithPromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--PromissoryNoteAgreement6Member_zmBcUIWOLI35" title="Note balance">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.

0 0

275000

2028-01-31

1320

100000

0.09

2026-04-18

100000

5075

75000

0.025

2027-11-02

75000

844

35000

0.025

2027-11-15

35000

1159

50000

0.08

2027-11-15

50000

1400

40000

0.08

2027-11-15

40000

978

20000

0.08

2027-12-15

20000

444

75000

0.09

2026-08-22

75000

1444

32500

0.08

2027-12-15

32500

498

20500

0.08

2027-12-15

20500

292

50000

4000

50000

4000

NOTE 9. INCOME TAXES For the period from inception through June 30, 2026, the Company incurred a net operating loss and, accordingly, no provision for income taxes has been recorded. In addition, no benefit for income taxes has been recorded due to the uncertainty of the realization of any tax assets. The effective income tax rate for the years ended June 30, 2026 and 2025 consisted of the following: <table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_z06RQ612LrB1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Effective income tax rate)"> <tr style="vertical-align: bottom"> <td>Schedule of effective income tax rate</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">June 30,</td><td> </td><td> </td> <td colspan="2" style="text-align: center">June 30,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: left">Federal statutory income tax rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">21%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">21%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Change in 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">(21)%</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">(21)%</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: left; padding-bottom: 2.5pt; text-indent: 10pt">Net effective income tax rate</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><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> Our reconciliation between the expected federal income tax benefit computed by applying the federal statutory rate to our net loss and the actual benefit for taxes on net loss for 2026 and 2025 is as follows: <table cellpadding="0" cellspacing="0" id="xdx_898_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zU8b7RnDHCgk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Reconciliation)"> <tr style="vertical-align: bottom"> <td>Schedule of reconciliation expected federal income tax benefit</td><td> </td> <td colspan="2" id="xdx_496_20250701__20260630_zZa10Dy0s89e" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49B_20240701__20250630_zTyeuf8WdSO8" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">June 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredIncomeTaxExpenseBenefit_z7eocVIXUdLb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: left">Expected federal income tax benefit at statutory rate before valuation allowance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">687,776</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">980,287</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--IncomeTaxExpenseValuationAllowance_zlot3ky36gfb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 10pt">Less: 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">(687,776</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">(980,287</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--IncomeTaxExpenseBenefit_d0_zoIF3WRObYQf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 10pt">Income tax benefit</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</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> The Company has current estimated net operating loss carryforwards of approximately $11,000,000 as of June 30, 2026, to offset future taxable income. Under the Tax Cuts and Jobs Act of 2017, the net operating loss carry forwards can be carried forward indefinitely, however the deductions are limited to 80% of taxable income. The components of the Company’s deferred tax asset are as follows: <table cellpadding="0" cellspacing="0" id="xdx_892_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zy4v4MJmn2Tj" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Deferred tax asset)"> <tr style="vertical-align: bottom"> <td>Schedule of components of deferred tax asset</td><td> </td> <td colspan="2" id="xdx_494_20260630_z0paMbSJieWe" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_492_20250630_z5tU5g1JjDC3" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">June 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">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_405_eus-gaap--DeferredTaxAssetsGross_iI_maDTANzvyB_zPUEVd6TAn28" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: left">Net deferred tax assets before valuation allowance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">2,329,637</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">1,641,861</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTANzvyB_zheJGh45erS7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 10pt">Less: Valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,329,637</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,641,861</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsNet_iTI_d0_mtDTANzvyB_zIohZdCPrg6g" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 10pt">Net deferred tax assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><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> Based on the available objective evidence, including the Company’s history of its loss, management believes it is more likely than not that the net deferred tax assets will not be fully realizable. Accordingly, the Company provided for a full valuation allowance against its net deferred tax assets at June 30, 2026 and 2025, respectively. In accordance with FASB ASC 740, the Company has evaluated its tax positions and determined there are no uncertain tax positions.

<table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_z06RQ612LrB1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Effective income tax rate)"> <tr style="vertical-align: bottom"> <td>Schedule of effective income tax rate</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">June 30,</td><td> </td><td> </td> <td colspan="2" style="text-align: center">June 30,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: left">Federal statutory income tax rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">21%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">21%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Change in 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">(21)%</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">(21)%</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: left; padding-bottom: 2.5pt; text-indent: 10pt">Net effective income tax rate</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><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>

0.21

-0.21

<table cellpadding="0" cellspacing="0" id="xdx_898_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zU8b7RnDHCgk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Reconciliation)"> <tr style="vertical-align: bottom"> <td>Schedule of reconciliation expected federal income tax benefit</td><td> </td> <td colspan="2" id="xdx_496_20250701__20260630_zZa10Dy0s89e" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49B_20240701__20250630_zTyeuf8WdSO8" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">June 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredIncomeTaxExpenseBenefit_z7eocVIXUdLb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: left">Expected federal income tax benefit at statutory rate before valuation allowance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">687,776</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">980,287</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--IncomeTaxExpenseValuationAllowance_zlot3ky36gfb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 10pt">Less: 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">(687,776</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">(980,287</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--IncomeTaxExpenseBenefit_d0_zoIF3WRObYQf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 10pt">Income tax benefit</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</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>

687776

980287

-687776 -980287

11000000

<table cellpadding="0" cellspacing="0" id="xdx_892_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zy4v4MJmn2Tj" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Deferred tax asset)"> <tr style="vertical-align: bottom"> <td>Schedule of components of deferred tax asset</td><td> </td> <td colspan="2" id="xdx_494_20260630_z0paMbSJieWe" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_492_20250630_z5tU5g1JjDC3" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">June 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">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_405_eus-gaap--DeferredTaxAssetsGross_iI_maDTANzvyB_zPUEVd6TAn28" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: left">Net deferred tax assets before valuation allowance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">2,329,637</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">1,641,861</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTANzvyB_zheJGh45erS7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 10pt">Less: 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">(2,329,637</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">(1,641,861</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsNet_iTI_d0_mtDTANzvyB_zIohZdCPrg6g" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 10pt">Net deferred tax assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</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>

2329637

1641861

2329637

1641861

NOTE 10. COMMITMENTS AND CONTINGENCIES Litigation From time to time, the Company may be subject to routine litigation, claims, or disputes in the ordinary course of business. In the opinion of management, no pending or known threatened claims, actions or proceedings against the Company are expected to have a material adverse effect on the Company’s financial position, results of operations or cash flows. The Company cannot predict with certainty, however, the outcome or effect of any litigation, investigatory matters, or claims. There can be no assurance as to the ultimate outcome of any lawsuits and investigations. Commitments On July 1, 2024 and August 21, 2024, the Company entered an aggregate of seven separate Advisory Committee Member Agreements and agreed to the following compensation in each agreement. <table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="width: 4%"> </td> <td style="vertical-align: top; width: 4%">a.</td> <td style="vertical-align: top; text-align: justify">Cash Compensation. $5,000 annually, payable on June 30th of each year of service.</td></tr> <tr> <td> </td> <td> </td> <td> </td></tr> <tr> <td> </td> <td style="vertical-align: top">b.</td> <td style="vertical-align: top; text-align: justify">Equity Compensation. Stock options for 100,000 shares of Company stock. The stock options will have an exercise price of $6.00 per share and vest as follows: 1) Fifty thousand (50,000) options will vest immediately; 2) Twenty-five thousand (25,000) options on the first anniversary of the agreement, and 3) Twenty-five thousand (25,000) options on the second anniversary of the agreement, in all cases subject to continued Advisory Committee service as of such vesting dates and pursuant to the Company’s standard Non-Qualified Stock Option Award Agreement. Vested stock options must be exercised within ten (10) years of the grant date. The exercise price of the options was $4.50 per share.</td></tr> </table> During the year ended June 30, 2026, the Company issued 10,000 options each to purchase common stock to the Company’s directors, following closing of the Public Offering (the “Director Options”). The Director Options have an exercise price of $10.25 per share, a term of 10 years from the date of grant, and vest in 25% increments at the end of each fiscal quarter until fully vested. On September 24, 2025, the Company entered into a written employment agreement with Mr. Drew Hall as Chief Executive Officer. The employee agreement provides that Mr. Hall’s base salary is $180,000 per year. Upon completion of the Public Offering, Mr. Hall’s base salary increased to $275,000 per year and he became eligible for an annual cash bonus of up to $137,500 based on the achievement of certain Company’s objectives, as set forth in his employee agreement and at the discretion of the Compensation Committee of the Board of Directors, in addition to any other equity and bonus compensation to be determined by the Compensation Committee of the Board of Directors from time to time at its sole discretion. Mr. Hall is entitled to participate in and receive benefits from all of the Company’s employee benefit plans that are now, or in the future, may be maintained by the Company for its employees, including, without limitation, the Company’s health insurance plan. In the event that Mr. Hall leaves the Company’s employment for Good Reason (as defined in his employment agreement) or if the Company terminates his employment without Cause (as defined in his employment agreement), Mr. Hall will be entitled to receive a severance payment equal to twelve (12) months of his base compensation as provided for in his employment agreement. Mr. Hall also serves as a member of the Company’s Board of Directors (the “Board” or “Board of Directors”) with no additional compensation. On September 24, 2025, the Company entered into a written employment agreement with Mr. Garrett Hall as its President, which was amended on December 30, 2025. The employee agreement provided that Mr. Hall’s base salary is $150,000 per year and effective January 1, 2025, Mr. Hall’s employment agreement was modified to provide for an annual salary of $175,000 per year. Upon completion of the Public Offering, Mr. Hall’s base salary increased to $275,000 per year and he is eligible for an annual cash bonus of up to $137,500 based on the achievement of certain Company’s objectives, as set forth in his employee agreement and at the discretion of the Compensation Committee of the Board of Directors, in addition to any other equity and bonus compensation to be determined by the Compensation Committee of the Board of Directors from time to time at its sole discretion. Mr. Hall will also receive a 3% commission on revenue received by the Company for sales/lease transactions entered into and closed with certain entities as set forth in his employee agreement. Upon completion of the Public Offering, Mr. Hall was granted an equity award in the form of 330,000 restricted stock units that will vest on February 28, 2026. Mr. Hall is entitled to participate in and receive benefits from all of the Company’s employee benefit plans that are now, or in the future may be maintained by the Company for its employees, including, without limitation, the Company’s health insurance plan. In the event that Mr. Hall leaves the Company’s employment for Good Reason (as defined in his employment agreement) or if the Company terminates his employment without Cause (as defined in his employment agreement), Mr. Hall will be entitled to receive a severance payment equal to six (6) months of his base compensation as provided for in his employment agreement. On May 12, 2026, the Company and Mr. Hall entered into a written agreement whereby the Company and Mr. Hall mutually rescinded, revoked, annulled, voided and cancelled the restricted stock unit award effective February 4, 2026. As such, the Company did not recognize any compensation cost associated with the restricted stock unit award. On July 20, 2026, Mr. Hall was granted an equity award in the form of <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20260719__20260720__srt--CounterpartyNameAxis__custom--GarrettHallMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zngbKaMO5Aai">330,000 restricted stock units that vest on July 20, 2026. On September 24, 2025, the Board appointed Matthew J. Albanese, age 73, as Chief Commercial Officer of the Company, effective upon completion of the Public Offering. In connection with his appointment, the Company and Mr. Albanese entered into an employment agreement, which was amended on December 30, 2025, effective upon completion of the Public Offering, which provided that Mr. Albanese’s base salary will be $275,000 per year and he will be eligible for an annual cash bonus of up to $137,500 based on the achievement of certain Company’s objectives, as set forth in his employee agreement and at the discretion of the Compensation Committee of the Board of Directors, in addition to any other equity and bonus compensation to be determined by the Compensation Committee of the Board of Directors from time to time at its sole discretion. Mr. Albanese will also receive a 3% commission on revenue received by the Company for sales/lease transactions entered into and closed with certain entities as set forth in his employee agreement. Mr. Albanese will be granted a sign-on equity award in the form of 330,000 restricted stock units that will vest on February 28, 2026. Mr. Albanese will be entitled to participate in and receive benefits from all of the Company’s employee benefit plans that are now, or in the future may be maintained by the Company for its employees, including, without limitation, the Company’s health insurance plan. In the event that Mr. Albanese leaves the Company’s employment for Good Reason (as defined in his employment agreement) or if the Company terminates his employment without Cause (as defined in his employment agreement), Mr. Albanese will be entitled to receive a severance payment equal to six (6) months of his base compensation as provided for in his employment agreement. On May 12, 2026, the Company and Mr. Albanese entered into a written agreement whereby the Company and Mr. Albanese mutually rescinded, revoked, annulled, voided and cancelled the restricted stock unit award effective February 4, 2026. As such, the Company did not recognize any compensation cost associated with the restricted stock unit award. On July 20, 2026, Mr. Albanese was granted an equity award in the form of <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20260719__20260720__srt--CounterpartyNameAxis__custom--AlbaneseMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zsfoKoO9vp4i" title="Restricted stock units granted">330,000 restricted stock units that vest on July 20, 2026. On September 24, 2025, the Board appointed William R. Benz, age 74, as Chief Financial Officer of the Company, effective upon completion of the Public Offering. In connection with his appointment, the Company and Mr. Benz entered into an employment agreement, which was amended on December 30, 2025, effective upon completion of the Public Offering, which provides that Mr. Benz’s base salary was $175,000 per year and he became eligible for an annual cash bonus of up to $87,500 based on the achievement of certain Company’s objectives, as set forth in his employee agreement and at the discretion of the Compensation Committee of the Board of Directors, in addition to any other equity and bonus compensation to be determined by the Compensation Committee of the Board of Directors from time to time at its sole discretion. Mr. Benz will be granted a sign-on equity award in the form of <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_c20250923__20250924__srt--CounterpartyNameAxis__custom--WilliamRBenzMember_zgGbcVJGWq9g" title="Stock options grant">100,000 stock options that will vest as follows: <span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_c20250923__20250924__srt--CounterpartyNameAxis__custom--WilliamRBenzMember_zynvrh8M8tD2" title="Stock options vest">50,000 options vest on the option grant date, with the remaining options vesting annually in <span id="xdx_908_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfSharesIncrements_c20250923__20250924__srt--CounterpartyNameAxis__custom--WilliamRBenzMember_z1RtSyXYGhUb" title="Stock options vest increments">25,000 increments on each anniversary of the option grant date. Mr. Benz will be entitled to participate in and receive benefits from all of the Company’s employee benefit plans that are now, or in the future may be maintained by the Company for its employees, including, without limitation, the Company’s health insurance plan. In the event that Mr. Benz leaves the Company’s employment for Good Reason (as defined in his employment agreement) or if the Company terminates his employment without Cause (as defined in his employment agreement), Mr. Benz will be entitled to receive a severance payment equal to six (6) months of his base compensation as provided for in his employment agreement. On May 12, 2026, the Company and Mr. Benz entered into a written agreement whereby the Company and Mr. Benz mutually rescinded, revoked, annulled, voided and cancelled the option award effective February 4, 2026. As such, the Company did not recognized any compensation cost associated with the option award. On July 20, 2026, Mr. Benz was granted an equity award in the form of <span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_c20260719__20260720__srt--CounterpartyNameAxis__custom--WilliamRBenzMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zEbTJ1bWVVa" title="Stock options grant">100,000 stock options that will vest as follows: <span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_c20260719__20260720__srt--CounterpartyNameAxis__custom--WilliamRBenzMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zmXO5ijKQ1d5" title="Stock options, vested shares">50,000 options vest on the option grant date, with the remaining options vesting annually in <span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber_iI_c20260720__srt--CounterpartyNameAxis__custom--WilliamRBenzMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zyW9JhEWv1lg" title="Stock options, vesting shares each anniversary">25,000 increments on each anniversary of the option grant date. The exercise price of the options is $1.39 per share. On August 1, 2026, Mr. Benz’s annual salary was increased to $275,000 per year.

180000

275000

137500 137500

150000

275000

137500 0.03

330000

275000

137500 0.03

330000

175000

87500

100000

50000

25000

100000

50000

25000

NOTE 11 – SUBSEQUENT EVENTS Management has evaluated events through September 25, 2026, the date these financial statements were available for issuance, and determined there were no events requiring disclosures, except as disclosed below: In August 2026, the Company repaid its outstanding note payable with a principal balance of $100,000 and accrued interest of $9,178. On July 20, 2026, the Company awarded 330,000 restricted stock units to each of Garret Hall and Matthew Albanese, respectively. The restricted stock units vest on July 20, 2026. On July 20, 2026 the Company awarded 100,000 options to purchase common stock to William Benz. The stock options have an exercise price of $1.39 per share, a term of 5 years, and vest as follows: 50,000 options vest on July 20, 2027, the Grant Date; 25,000 options vest on the first anniversary of the Grant Date; and the remaining 25,000 options vest on the second anniversary of the Grant Date, subject to continued service with the Company through the applicable vesting dates. On August 1, 2026, Mr. Benz’s annual salary was increased to $275,000 per year.

false false false false Our Company’s insider trading policy was adopted to govern the purchase and sale of our Company’s securities by our directors, officers, and covered employees to ensure these transactions are conducted in compliance with applicable securities laws, and in particular, to ensure avoiding trading in the Company’s securities while in possession of material, non-public information about our Company. true