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NOTE 1 - ORGANIZATION AND NATURE OF BUSINESS Cannabis Suisse Corp. (the “Company”) was incorporated in the State of Nevada on February 26, 2016. Since June 2022, the Company has focused its operations on the real estate business and has no involvement in the cannabis industry. In February 2023, the Company leased two properties from entities controlled by its Chief Executive Officer (“CEO”), Scott McAlister. A portion of one of these properties was subleased to a third party and generated rental revenue until the sublease was terminated on February 28, 2025. In February 2024, the Company leased two additional properties from entities controlled by its CEO for future expansion. Effective March 1, 2026, the Company again began subleasing a portion of one of its leased properties to a related party that was controlled by the CEO and recognized rental revenue during March, April and May 2026. See Note 9 for additional information regarding the terms and conditions of the Company’s lease and sublease arrangements.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America, (GAAP). The Company’s year-end is May 31. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company had no cash equivalents as of May 31, 2026 and 2025. The Company had cash in an escrow account of $476 and $2,850 as of May 31, 2026 and 2025. Property and Equipment Property and equipment are carried at cost less accumulated depreciation. Depreciation is provided over the assets’ estimated useful lives, using the straight-line method. Estimated useful lives of the plant and equipment are as follows: <table style="margin:0 auto;border-collapse:collapse;width:60%"><tr><td style="background-color:#DBE5F1;width:193.5pt" valign="middle">Equipment, Furniture and fixtures </td><td style="background-color:#DBE5F1;width:87.3pt" valign="middle">5-10 years </td></tr> </table> The cost and related accumulated depreciation of assets sold or otherwise retired are eliminated from the accounts and any gain or loss is included in the statements of operations. The cost of maintenance and repairs is charged to the statements of operations as incurred, whereas significant renewals and betterments are capitalized. Leases The Company follows the accounting for leases under Accounting Standards Codification (“ASC”) 842 Lease Accounting and determines if an arrangement is a lease or contains a lease at inception. Operating leases result in operating lease right-of-use (“ROU”) assets and operating lease liabilities (short term and long term) being recorded on the Company’s balance sheets. ROU assets represent the right to use an underlying asset for the lease term and lease liabilities represent the obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. The Company uses the incremental borrowing rate based on the estimated rate of interest for collateralized borrowings over a similar term of the lease payments at commencement date. The operating lease ROU asset also includes any lease payments made and excludes lease incentives. The Company’s lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. Impairment of Long-Lived Assets The Company evaluates the impairment of long-lived assets whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. The Company’s evaluation is based on an assessment of potential indicators of impairment, such as an adverse change in the business climate that could affect the value of an asset, current or forecasted operating or cash flow losses that demonstrate continuing losses associated with the use of an asset, and a current expectation that, more likely than not, an asset will be disposed of before the end of its previously estimated useful life. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future undiscounted net cash flows expected to be generated by the asset. 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 assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell. During the years ended May 31, 2026 and 2025, the Company recognized an impairment of long-lived assets in the amount of $0. Fair Value of Financial Instruments ASC 820 Fair Value Measurements and Disclosures establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. These tiers include: <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-72pt">Level 1:</kbd>defined as observable inputs such as quoted prices in active markets; <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-72pt">Level 2:</kbd>defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-72pt">Level 3:</kbd>defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. The carrying value of the Company’s cash, other current assets, accounts payable, accrued expenses and advances from related parties approximates its fair value due to their short-term maturity. Income Taxes The Company accounts for its income taxes in accordance with ASC 740, Income Taxes, which requires recognition of deferred tax assets and liabilities for future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases and tax credits and carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in operations in the period that includes the enactment date. Rent Revenue Recognition The Company recognizes rent revenue from the lease of its sub-leased properties in accordance with ASC 842, Leases. The sub-lease is categorized as an operating lease according to ASC criteria for the lease definitions. Rent revenue is recognized on a straight-line basis over the lease term, reflecting the pattern of the economic benefits derived from the lease. The Company’s leases generally have fixed rental payments over the lease term, with occasional escalations based on predetermined factors. Rent revenue is recognized monthly as the lessor fulfills its obligations under the lease agreement. Any lease incentives or concessions provided to lessees, such as rent-free periods or tenant improvement allowances, are recognized as a reduction of rent revenue over the lease term. The Company’s previous sublease arrangement with a third party was terminated on February 28, 2025. Effective March 1, 2026, the Company began a new sublease arrangement with a related party and recognized rental income for March, April and May 2026. For the years ended May 31, 2026 and 2025, the Company recognized rental income of $21,000 and $22,500, respectively. Cost of Rental Revenue Cost of rental revenue consists primarily of the portion of the Company’s rent expense attributable to the property or space subleased to its tenant based on relative square footage. For the years ended May 31, 2026 and 2025, the Company recognized cost of rental revenue of $21,931 and $22,068, respectively. Stock-Based Compensation The Company accounts for share-based compensation awards in accordance with ASC 718, “Compensation - Stock Compensation”. The cost of services received from employees and non-employees in exchange for awards of equity instruments is recognized in the statement of operations based on the estimated fair value of those awards on the grant date and amortized on a straight-line basis over the requisite service period or vesting period. The Company records forfeitures as they occur. Basic and Diluted Income (Loss) Per Share The Company computes basic and diluted income (loss) per common share in accordance with ASC 260, Earnings Per Share. Basic income or loss per common share is computed by dividing net income or loss available to common stockholders by the weighted-average number of common shares outstanding during the period. Diluted income (loss) per common share reflects the potential dilution that would occur if the Company’s convertible notes were converted into common stock. The Company applies the if-converted method, under which interest expense associated with convertible notes assumed to be converted is added back to net income and the weighted-average number of shares issuable upon conversion of the outstanding note principal is included in the diluted denominator. Potential common shares are excluded from diluted income or loss per share when their inclusion would be anti-dilutive. The Company’s convertible-note agreements provide for the conversion of outstanding principal and accrued but unpaid interest of the notes into common stock. For the year ended May 31, 2026, the Company reported net income. Accordingly, interest expense of $64,656 associated with the Company’s convertible notes was added back to net income, and 140,203,984 weighted-average potential common shares issuable upon conversion of the outstanding convertible notes were included in the diluted earnings-per-share calculation. For the year ended May 31, 2025, the Company reported a net loss. Therefore, 130,157,613 weighted-average potential common shares issuable upon conversion of the outstanding note principal were excluded from the diluted loss-per-share calculation because their effect would have been anti-dilutive. Accordingly, basic and diluted loss per common share were the same for the year ended May 31, 2025. The following table presents the computation of basic and diluted income (loss) per common share: <table style="margin:0 auto;border-collapse:collapse;width:100%"><tr><td style="width:307.3pt" valign="top"> </td><td style="width:13.45pt" valign="top"> </td><td colspan="3" style="width:147.25pt;border-bottom:0.5pt solid #000000" valign="top">Year Ended May 31, </td></tr> <tr><td style="width:307.3pt" valign="top"></td><td style="width:13.45pt" valign="top"> </td><td style="width:67.65pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top">2026 </td><td style="width:11.95pt;border-top:0.5pt solid #000000" valign="top"> </td><td style="width:67.65pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top">2025 </td></tr> <tr><td style="background-color:#DBE5F1;width:307.3pt" valign="top">Net income (loss) </td><td style="background-color:#DBE5F1;width:13.45pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:67.65pt;border-top:0.5pt solid #000000" valign="bottom">122,739 </td><td style="background-color:#DBE5F1;width:11.95pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:67.65pt;border-top:0.5pt solid #000000" valign="bottom">(456,142) </td></tr> <tr><td style="width:307.3pt" valign="top">Add: Interest expense on convertible debt </td><td style="width:13.45pt" valign="bottom"> </td><td style="width:67.65pt;border-bottom:0.5pt solid #000000" valign="bottom">64,656 </td><td style="width:11.95pt" valign="bottom"> </td><td style="width:67.65pt;border-bottom:0.5pt solid #000000" valign="bottom">- </td></tr> <tr><td style="background-color:#DBE5F1;width:307.3pt" valign="top">Net income (loss) available to common stockholders - diluted numerator </td><td style="background-color:#DBE5F1;width:13.45pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:67.65pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">187,395 </td><td style="background-color:#DBE5F1;width:11.95pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:67.65pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">(456,142) </td></tr> <tr><td style="width:307.3pt" valign="top"> </td><td style="width:13.45pt" valign="bottom"> </td><td style="width:67.65pt;border-top:3px double #000000" valign="bottom"> </td><td style="width:11.95pt" valign="bottom"> </td><td style="width:67.65pt;border-top:3px double #000000" valign="bottom"> </td></tr> <tr><td style="background-color:#DBE5F1;width:307.3pt" valign="top">Basic weighted-average common shares outstanding </td><td style="background-color:#DBE5F1;width:13.45pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:67.65pt" valign="bottom">70,680,938 </td><td style="background-color:#DBE5F1;width:11.95pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:67.65pt" valign="bottom">70,680,938 </td></tr> <tr><td style="width:307.3pt" valign="top">Dilutive effect of convertible-note principal </td><td style="width:13.45pt" valign="bottom"> </td><td style="width:67.65pt;border-bottom:0.5pt solid #000000" valign="bottom">140,203,984 </td><td style="width:11.95pt" valign="bottom"> </td><td style="width:67.65pt;border-bottom:0.5pt solid #000000" valign="bottom">- </td></tr> <tr><td style="background-color:#DBE5F1;width:307.3pt" valign="top">Diluted weighted-average common shares outstanding - denominator </td><td style="background-color:#DBE5F1;width:13.45pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:67.65pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">210,884,922 </td><td style="background-color:#DBE5F1;width:11.95pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:67.65pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">70,680,938 </td></tr> <tr><td style="width:307.3pt" valign="top"> </td><td style="width:13.45pt" valign="bottom"> </td><td style="width:67.65pt;border-top:3px double #000000" valign="bottom"> </td><td style="width:11.95pt" valign="bottom"> </td><td style="width:67.65pt;border-top:3px double #000000" valign="bottom"> </td></tr> <tr><td style="background-color:#DBE5F1;width:307.3pt" valign="top">Basic income (loss) per common share </td><td style="background-color:#DBE5F1;width:13.45pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:67.65pt" valign="bottom">0.00 </td><td style="background-color:#DBE5F1;width:11.95pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:67.65pt" valign="bottom">(0.01) </td></tr> <tr><td style="width:307.3pt" valign="top">Diluted income (loss) per common share </td><td style="width:13.45pt" valign="bottom">$ </td><td style="width:67.65pt" valign="bottom">0.00 </td><td style="width:11.95pt" valign="bottom">$ </td><td style="width:67.65pt" valign="bottom">(0.01) </td></tr> <tr><td style="background-color:#DBE5F1;width:307.3pt" valign="top"> </td><td style="background-color:#DBE5F1;width:13.45pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:67.65pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:11.95pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:67.65pt" valign="bottom"> </td></tr> <tr><td style="width:307.3pt" valign="top">Potential common shares excluded as anti-dilutive </td><td style="width:13.45pt" valign="bottom"> </td><td style="width:67.65pt" valign="bottom">- </td><td style="width:11.95pt" valign="bottom"> </td><td style="width:67.65pt" valign="bottom">130,157,613 </td></tr> </table> Segment Reporting The Company operates in a single operating and reportable segment. The Chief Executive Officer serves as the Company’s Chief Operating Decision Maker and allocates resources and assesses performance based on the net income (loss) reported on the income statement and based on the total assets reported on the balance sheet. The Company’s operations are currently limited and conducted in one geographical area with all of the Company’s revenues being derived from the Company’s single segment and substantially all of the Company’s assets located in the same jurisdiction in the United States. Recent Accounting Pronouncements In November 2024, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. ASU 2024-03 requires public business entities to provide additional disclosures in the notes to the financial statements regarding certain expenses included in relevant expense captions. These disclosures include, among other items, purchases of inventory, employee compensation, depreciation, intangible asset amortization, selling expenses and a qualitative description of amounts not separately disaggregated. In January 2025, the FASB issued ASU 2025-01, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Clarifying the Effective Date, which clarified the interim effective date for entities with non-calendar fiscal year-ends. The amendments are effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods within annual reporting periods beginning after December 15, 2027. Early adoption is permitted. The amendments may be applied prospectively to reporting periods after the effective date or retrospectively to any or all prior periods presented. The Company is currently evaluating the effect that adopting these amendments will have on its financial statement disclosures. The amendments relate to disclosure requirements and are not expected to affect the Company’s financial position, results of operations, or cash flows. For the Company’s May 31 fiscal year-end, mandatory adoption would first apply to the fiscal year beginning June 1, 2027, which is the year ending May 31, 2028. The related interim requirements would first apply during the fiscal year beginning June 1, 2028. This conclusion follows from the clarified effective-date guidance for non-calendar-year entities.

Basis of Presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America, (GAAP). The Company’s year-end is May 31.

Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company had no cash equivalents as of May 31, 2026 and 2025. The Company had cash in an escrow account of $476 and $2,850 as of May 31, 2026 and 2025.

476

2850

Property and Equipment Property and equipment are carried at cost less accumulated depreciation. Depreciation is provided over the assets’ estimated useful lives, using the straight-line method. Estimated useful lives of the plant and equipment are as follows: <table style="margin:0 auto;border-collapse:collapse;width:60%"><tr><td style="background-color:#DBE5F1;width:193.5pt" valign="middle">Equipment, Furniture and fixtures </td><td style="background-color:#DBE5F1;width:87.3pt" valign="middle">5-10 years </td></tr> </table> The cost and related accumulated depreciation of assets sold or otherwise retired are eliminated from the accounts and any gain or loss is included in the statements of operations. The cost of maintenance and repairs is charged to the statements of operations as incurred, whereas significant renewals and betterments are capitalized.

<table style="margin:0 auto;border-collapse:collapse;width:60%"><tr><td style="background-color:#DBE5F1;width:193.5pt" valign="middle">Equipment, Furniture and fixtures </td><td style="background-color:#DBE5F1;width:87.3pt" valign="middle">5-10 years </td></tr> </table>

P5Y

Leases The Company follows the accounting for leases under Accounting Standards Codification (“ASC”) 842 Lease Accounting and determines if an arrangement is a lease or contains a lease at inception. Operating leases result in operating lease right-of-use (“ROU”) assets and operating lease liabilities (short term and long term) being recorded on the Company’s balance sheets. ROU assets represent the right to use an underlying asset for the lease term and lease liabilities represent the obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. The Company uses the incremental borrowing rate based on the estimated rate of interest for collateralized borrowings over a similar term of the lease payments at commencement date. The operating lease ROU asset also includes any lease payments made and excludes lease incentives. The Company’s lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term.

Impairment of Long-Lived Assets The Company evaluates the impairment of long-lived assets whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. The Company’s evaluation is based on an assessment of potential indicators of impairment, such as an adverse change in the business climate that could affect the value of an asset, current or forecasted operating or cash flow losses that demonstrate continuing losses associated with the use of an asset, and a current expectation that, more likely than not, an asset will be disposed of before the end of its previously estimated useful life. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future undiscounted net cash flows expected to be generated by the asset. 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 assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell. During the years ended May 31, 2026 and 2025, the Company recognized an impairment of long-lived assets in the amount of $0.

Fair Value of Financial Instruments ASC 820 Fair Value Measurements and Disclosures establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. These tiers include: <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-72pt">Level 1:</kbd>defined as observable inputs such as quoted prices in active markets; <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-72pt">Level 2:</kbd>defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-72pt">Level 3:</kbd>defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. The carrying value of the Company’s cash, other current assets, accounts payable, accrued expenses and advances from related parties approximates its fair value due to their short-term maturity.

Income Taxes The Company accounts for its income taxes in accordance with ASC 740, Income Taxes, which requires recognition of deferred tax assets and liabilities for future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases and tax credits and carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in operations in the period that includes the enactment date.

Rent Revenue Recognition The Company recognizes rent revenue from the lease of its sub-leased properties in accordance with ASC 842, Leases. The sub-lease is categorized as an operating lease according to ASC criteria for the lease definitions. Rent revenue is recognized on a straight-line basis over the lease term, reflecting the pattern of the economic benefits derived from the lease. The Company’s leases generally have fixed rental payments over the lease term, with occasional escalations based on predetermined factors. Rent revenue is recognized monthly as the lessor fulfills its obligations under the lease agreement. Any lease incentives or concessions provided to lessees, such as rent-free periods or tenant improvement allowances, are recognized as a reduction of rent revenue over the lease term. The Company’s previous sublease arrangement with a third party was terminated on February 28, 2025. Effective March 1, 2026, the Company began a new sublease arrangement with a related party and recognized rental income for March, April and May 2026. For the years ended May 31, 2026 and 2025, the Company recognized rental income of $21,000 and $22,500, respectively.

21000

22500

Cost of Rental Revenue Cost of rental revenue consists primarily of the portion of the Company’s rent expense attributable to the property or space subleased to its tenant based on relative square footage. For the years ended May 31, 2026 and 2025, the Company recognized cost of rental revenue of $21,931 and $22,068, respectively.

21931

22068

Stock-Based Compensation The Company accounts for share-based compensation awards in accordance with ASC 718, “Compensation - Stock Compensation”. The cost of services received from employees and non-employees in exchange for awards of equity instruments is recognized in the statement of operations based on the estimated fair value of those awards on the grant date and amortized on a straight-line basis over the requisite service period or vesting period. The Company records forfeitures as they occur.

Basic and Diluted Income (Loss) Per Share The Company computes basic and diluted income (loss) per common share in accordance with ASC 260, Earnings Per Share. Basic income or loss per common share is computed by dividing net income or loss available to common stockholders by the weighted-average number of common shares outstanding during the period. Diluted income (loss) per common share reflects the potential dilution that would occur if the Company’s convertible notes were converted into common stock. The Company applies the if-converted method, under which interest expense associated with convertible notes assumed to be converted is added back to net income and the weighted-average number of shares issuable upon conversion of the outstanding note principal is included in the diluted denominator. Potential common shares are excluded from diluted income or loss per share when their inclusion would be anti-dilutive. The Company’s convertible-note agreements provide for the conversion of outstanding principal and accrued but unpaid interest of the notes into common stock. For the year ended May 31, 2026, the Company reported net income. Accordingly, interest expense of $64,656 associated with the Company’s convertible notes was added back to net income, and 140,203,984 weighted-average potential common shares issuable upon conversion of the outstanding convertible notes were included in the diluted earnings-per-share calculation. For the year ended May 31, 2025, the Company reported a net loss. Therefore, 130,157,613 weighted-average potential common shares issuable upon conversion of the outstanding note principal were excluded from the diluted loss-per-share calculation because their effect would have been anti-dilutive. Accordingly, basic and diluted loss per common share were the same for the year ended May 31, 2025. The following table presents the computation of basic and diluted income (loss) per common share: <table style="margin:0 auto;border-collapse:collapse;width:100%"><tr><td style="width:307.3pt" valign="top"> </td><td style="width:13.45pt" valign="top"> </td><td colspan="3" style="width:147.25pt;border-bottom:0.5pt solid #000000" valign="top">Year Ended May 31, </td></tr> <tr><td style="width:307.3pt" valign="top"></td><td style="width:13.45pt" valign="top"> </td><td style="width:67.65pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top">2026 </td><td style="width:11.95pt;border-top:0.5pt solid #000000" valign="top"> </td><td style="width:67.65pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top">2025 </td></tr> <tr><td style="background-color:#DBE5F1;width:307.3pt" valign="top">Net income (loss) </td><td style="background-color:#DBE5F1;width:13.45pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:67.65pt;border-top:0.5pt solid #000000" valign="bottom">122,739 </td><td style="background-color:#DBE5F1;width:11.95pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:67.65pt;border-top:0.5pt solid #000000" valign="bottom">(456,142) </td></tr> <tr><td style="width:307.3pt" valign="top">Add: Interest expense on convertible debt </td><td style="width:13.45pt" valign="bottom"> </td><td style="width:67.65pt;border-bottom:0.5pt solid #000000" valign="bottom">64,656 </td><td style="width:11.95pt" valign="bottom"> </td><td style="width:67.65pt;border-bottom:0.5pt solid #000000" valign="bottom">- </td></tr> <tr><td style="background-color:#DBE5F1;width:307.3pt" valign="top">Net income (loss) available to common stockholders - diluted numerator </td><td style="background-color:#DBE5F1;width:13.45pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:67.65pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">187,395 </td><td style="background-color:#DBE5F1;width:11.95pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:67.65pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">(456,142) </td></tr> <tr><td style="width:307.3pt" valign="top"> </td><td style="width:13.45pt" valign="bottom"> </td><td style="width:67.65pt;border-top:3px double #000000" valign="bottom"> </td><td style="width:11.95pt" valign="bottom"> </td><td style="width:67.65pt;border-top:3px double #000000" valign="bottom"> </td></tr> <tr><td style="background-color:#DBE5F1;width:307.3pt" valign="top">Basic weighted-average common shares outstanding </td><td style="background-color:#DBE5F1;width:13.45pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:67.65pt" valign="bottom">70,680,938 </td><td style="background-color:#DBE5F1;width:11.95pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:67.65pt" valign="bottom">70,680,938 </td></tr> <tr><td style="width:307.3pt" valign="top">Dilutive effect of convertible-note principal </td><td style="width:13.45pt" valign="bottom"> </td><td style="width:67.65pt;border-bottom:0.5pt solid #000000" valign="bottom">140,203,984 </td><td style="width:11.95pt" valign="bottom"> </td><td style="width:67.65pt;border-bottom:0.5pt solid #000000" valign="bottom">- </td></tr> <tr><td style="background-color:#DBE5F1;width:307.3pt" valign="top">Diluted weighted-average common shares outstanding - denominator </td><td style="background-color:#DBE5F1;width:13.45pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:67.65pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">210,884,922 </td><td style="background-color:#DBE5F1;width:11.95pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:67.65pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">70,680,938 </td></tr> <tr><td style="width:307.3pt" valign="top"> </td><td style="width:13.45pt" valign="bottom"> </td><td style="width:67.65pt;border-top:3px double #000000" valign="bottom"> </td><td style="width:11.95pt" valign="bottom"> </td><td style="width:67.65pt;border-top:3px double #000000" valign="bottom"> </td></tr> <tr><td style="background-color:#DBE5F1;width:307.3pt" valign="top">Basic income (loss) per common share </td><td style="background-color:#DBE5F1;width:13.45pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:67.65pt" valign="bottom">0.00 </td><td style="background-color:#DBE5F1;width:11.95pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:67.65pt" valign="bottom">(0.01) </td></tr> <tr><td style="width:307.3pt" valign="top">Diluted income (loss) per common share </td><td style="width:13.45pt" valign="bottom">$ </td><td style="width:67.65pt" valign="bottom">0.00 </td><td style="width:11.95pt" valign="bottom">$ </td><td style="width:67.65pt" valign="bottom">(0.01) </td></tr> <tr><td style="background-color:#DBE5F1;width:307.3pt" valign="top"> </td><td style="background-color:#DBE5F1;width:13.45pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:67.65pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:11.95pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:67.65pt" valign="bottom"> </td></tr> <tr><td style="width:307.3pt" valign="top">Potential common shares excluded as anti-dilutive </td><td style="width:13.45pt" valign="bottom"> </td><td style="width:67.65pt" valign="bottom">- </td><td style="width:11.95pt" valign="bottom"> </td><td style="width:67.65pt" valign="bottom">130,157,613 </td></tr> </table>

64656

140203984

130157613

<table style="margin:0 auto;border-collapse:collapse;width:100%"><tr><td style="width:307.3pt" valign="top"> </td><td style="width:13.45pt" valign="top"> </td><td colspan="3" style="width:147.25pt;border-bottom:0.5pt solid #000000" valign="top">Year Ended May 31, </td></tr> <tr><td style="width:307.3pt" valign="top"></td><td style="width:13.45pt" valign="top"> </td><td style="width:67.65pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top">2026 </td><td style="width:11.95pt;border-top:0.5pt solid #000000" valign="top"> </td><td style="width:67.65pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top">2025 </td></tr> <tr><td style="background-color:#DBE5F1;width:307.3pt" valign="top">Net income (loss) </td><td style="background-color:#DBE5F1;width:13.45pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:67.65pt;border-top:0.5pt solid #000000" valign="bottom">122,739 </td><td style="background-color:#DBE5F1;width:11.95pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:67.65pt;border-top:0.5pt solid #000000" valign="bottom">(456,142) </td></tr> <tr><td style="width:307.3pt" valign="top">Add: Interest expense on convertible debt </td><td style="width:13.45pt" valign="bottom"> </td><td style="width:67.65pt;border-bottom:0.5pt solid #000000" valign="bottom">64,656 </td><td style="width:11.95pt" valign="bottom"> </td><td style="width:67.65pt;border-bottom:0.5pt solid #000000" valign="bottom">- </td></tr> <tr><td style="background-color:#DBE5F1;width:307.3pt" valign="top">Net income (loss) available to common stockholders - diluted numerator </td><td style="background-color:#DBE5F1;width:13.45pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:67.65pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">187,395 </td><td style="background-color:#DBE5F1;width:11.95pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:67.65pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">(456,142) </td></tr> <tr><td style="width:307.3pt" valign="top"> </td><td style="width:13.45pt" valign="bottom"> </td><td style="width:67.65pt;border-top:3px double #000000" valign="bottom"> </td><td style="width:11.95pt" valign="bottom"> </td><td style="width:67.65pt;border-top:3px double #000000" valign="bottom"> </td></tr> <tr><td style="background-color:#DBE5F1;width:307.3pt" valign="top">Basic weighted-average common shares outstanding </td><td style="background-color:#DBE5F1;width:13.45pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:67.65pt" valign="bottom">70,680,938 </td><td style="background-color:#DBE5F1;width:11.95pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:67.65pt" valign="bottom">70,680,938 </td></tr> <tr><td style="width:307.3pt" valign="top">Dilutive effect of convertible-note principal </td><td style="width:13.45pt" valign="bottom"> </td><td style="width:67.65pt;border-bottom:0.5pt solid #000000" valign="bottom">140,203,984 </td><td style="width:11.95pt" valign="bottom"> </td><td style="width:67.65pt;border-bottom:0.5pt solid #000000" valign="bottom">- </td></tr> <tr><td style="background-color:#DBE5F1;width:307.3pt" valign="top">Diluted weighted-average common shares outstanding - denominator </td><td style="background-color:#DBE5F1;width:13.45pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:67.65pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">210,884,922 </td><td style="background-color:#DBE5F1;width:11.95pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:67.65pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">70,680,938 </td></tr> <tr><td style="width:307.3pt" valign="top"> </td><td style="width:13.45pt" valign="bottom"> </td><td style="width:67.65pt;border-top:3px double #000000" valign="bottom"> </td><td style="width:11.95pt" valign="bottom"> </td><td style="width:67.65pt;border-top:3px double #000000" valign="bottom"> </td></tr> <tr><td style="background-color:#DBE5F1;width:307.3pt" valign="top">Basic income (loss) per common share </td><td style="background-color:#DBE5F1;width:13.45pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:67.65pt" valign="bottom">0.00 </td><td style="background-color:#DBE5F1;width:11.95pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:67.65pt" valign="bottom">(0.01) </td></tr> <tr><td style="width:307.3pt" valign="top">Diluted income (loss) per common share </td><td style="width:13.45pt" valign="bottom">$ </td><td style="width:67.65pt" valign="bottom">0.00 </td><td style="width:11.95pt" valign="bottom">$ </td><td style="width:67.65pt" valign="bottom">(0.01) </td></tr> <tr><td style="background-color:#DBE5F1;width:307.3pt" valign="top"> </td><td style="background-color:#DBE5F1;width:13.45pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:67.65pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:11.95pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:67.65pt" valign="bottom"> </td></tr> <tr><td style="width:307.3pt" valign="top">Potential common shares excluded as anti-dilutive </td><td style="width:13.45pt" valign="bottom"> </td><td style="width:67.65pt" valign="bottom">- </td><td style="width:11.95pt" valign="bottom"> </td><td style="width:67.65pt" valign="bottom">130,157,613 </td></tr> </table>

122739

-456142

64656

187395

-456142

70680938

140203984

210884922

70680938

-0.01

130157613

Segment Reporting The Company operates in a single operating and reportable segment. The Chief Executive Officer serves as the Company’s Chief Operating Decision Maker and allocates resources and assesses performance based on the net income (loss) reported on the income statement and based on the total assets reported on the balance sheet. The Company’s operations are currently limited and conducted in one geographical area with all of the Company’s revenues being derived from the Company’s single segment and substantially all of the Company’s assets located in the same jurisdiction in the United States.

Recent Accounting Pronouncements In November 2024, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. ASU 2024-03 requires public business entities to provide additional disclosures in the notes to the financial statements regarding certain expenses included in relevant expense captions. These disclosures include, among other items, purchases of inventory, employee compensation, depreciation, intangible asset amortization, selling expenses and a qualitative description of amounts not separately disaggregated. In January 2025, the FASB issued ASU 2025-01, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Clarifying the Effective Date, which clarified the interim effective date for entities with non-calendar fiscal year-ends. The amendments are effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods within annual reporting periods beginning after December 15, 2027. Early adoption is permitted. The amendments may be applied prospectively to reporting periods after the effective date or retrospectively to any or all prior periods presented. The Company is currently evaluating the effect that adopting these amendments will have on its financial statement disclosures. The amendments relate to disclosure requirements and are not expected to affect the Company’s financial position, results of operations, or cash flows. For the Company’s May 31 fiscal year-end, mandatory adoption would first apply to the fiscal year beginning June 1, 2027, which is the year ending May 31, 2028. The related interim requirements would first apply during the fiscal year beginning June 1, 2028. This conclusion follows from the clarified effective-date guidance for non-calendar-year entities.

NOTE 3 - GOING CONCERN The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, which contemplate the continuation of the Company as a going concern. As of May 31, 2026, the Company had cash of $476, a working capital deficit of $512,212, and an accumulated deficit of $2,934,307. Although the Company reported net income of $122,739 for the year ended May 31, 2026, it continued to generate limited revenues and has not established a stable source of revenues sufficient to fund its operating expenses and satisfy its obligations as they become due. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. Management anticipates that, for the foreseeable future, the Company will depend on additional capital contributions, borrowings and advances from related parties to fund its operating expenses and other cash requirements. The Company intends to seek additional financing through the capital markets and other available sources and expects to continue relying on related-party funding in the interim. There can be no assurance that the Company will be successful in obtaining sufficient financing, increasing its revenues or achieving sustained profitable operations. The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

476

512212

-2934307

122739

NOTE 4 - PROPERTY AND EQUIPMENT Property and Equipment: <table style="margin:0 auto;border-collapse:collapse;width:85%"><tr style="height:10.6pt"><td style="width:147.25pt" valign="top"></td><td colspan="2" style="width:106.15pt;border-bottom:0.5pt solid #000000" valign="bottom">May 31, 2026 </td><td style="width:23.9pt" valign="bottom"> </td><td colspan="2" style="width:120.5pt;border-bottom:0.5pt solid #000000" valign="bottom">May 31, 2025 </td></tr> <tr style="height:10.6pt"><td style="background-color:#DBE5F1;width:147.25pt" valign="top">Office equipment </td><td style="background-color:#DBE5F1;width:23.9pt;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:82.25pt;border-top:0.5pt solid #000000" valign="bottom">1,400 </td><td style="background-color:#DBE5F1;width:23.9pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:23.9pt;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:96.6pt;border-top:0.5pt solid #000000" valign="bottom">1,400 </td></tr> <tr style="height:10.6pt"><td style="width:147.25pt" valign="top">Furniture </td><td style="width:23.9pt" valign="bottom"> </td><td style="width:82.25pt" valign="bottom">31,700 </td><td style="width:23.9pt" valign="bottom"> </td><td style="width:23.9pt" valign="bottom"> </td><td style="width:96.6pt" valign="bottom">31,700 </td></tr> <tr style="height:11.1pt"><td style="background-color:#DBE5F1;width:147.25pt" valign="top">Accumulated depreciation </td><td style="background-color:#DBE5F1;width:23.9pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:82.25pt;border-bottom:0.5pt solid #000000" valign="bottom">(16,976) </td><td style="background-color:#DBE5F1;width:23.9pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:23.9pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:96.6pt;border-bottom:0.5pt solid #000000" valign="bottom">(12,732) </td></tr> <tr style="height:11.6pt"><td style="width:147.25pt" valign="top">Net property and equipment </td><td style="width:23.9pt" valign="bottom">$ </td><td style="width:82.25pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">16,124 </td><td style="width:23.9pt" valign="bottom"> </td><td style="width:23.9pt" valign="bottom">$ </td><td style="width:96.6pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">20,368 </td></tr> </table> The Company recognized depreciation expense in its operating expenses of $4,244 for each of the years ended May 31, 2026 and 2025.

<table style="margin:0 auto;border-collapse:collapse;width:85%"><tr style="height:10.6pt"><td style="width:147.25pt" valign="top"></td><td colspan="2" style="width:106.15pt;border-bottom:0.5pt solid #000000" valign="bottom">May 31, 2026 </td><td style="width:23.9pt" valign="bottom"> </td><td colspan="2" style="width:120.5pt;border-bottom:0.5pt solid #000000" valign="bottom">May 31, 2025 </td></tr> <tr style="height:10.6pt"><td style="background-color:#DBE5F1;width:147.25pt" valign="top">Office equipment </td><td style="background-color:#DBE5F1;width:23.9pt;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:82.25pt;border-top:0.5pt solid #000000" valign="bottom">1,400 </td><td style="background-color:#DBE5F1;width:23.9pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:23.9pt;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:96.6pt;border-top:0.5pt solid #000000" valign="bottom">1,400 </td></tr> <tr style="height:10.6pt"><td style="width:147.25pt" valign="top">Furniture </td><td style="width:23.9pt" valign="bottom"> </td><td style="width:82.25pt" valign="bottom">31,700 </td><td style="width:23.9pt" valign="bottom"> </td><td style="width:23.9pt" valign="bottom"> </td><td style="width:96.6pt" valign="bottom">31,700 </td></tr> <tr style="height:11.1pt"><td style="background-color:#DBE5F1;width:147.25pt" valign="top">Accumulated depreciation </td><td style="background-color:#DBE5F1;width:23.9pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:82.25pt;border-bottom:0.5pt solid #000000" valign="bottom">(16,976) </td><td style="background-color:#DBE5F1;width:23.9pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:23.9pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:96.6pt;border-bottom:0.5pt solid #000000" valign="bottom">(12,732) </td></tr> <tr style="height:11.6pt"><td style="width:147.25pt" valign="top">Net property and equipment </td><td style="width:23.9pt" valign="bottom">$ </td><td style="width:82.25pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">16,124 </td><td style="width:23.9pt" valign="bottom"> </td><td style="width:23.9pt" valign="bottom">$ </td><td style="width:96.6pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">20,368 </td></tr> </table>

1400

31700

16976

12732

16124

20368

4244

NOTE 5 - COMMITMENTS AND CONTINGENCIES From time to time, the Company may become involved in legal proceedings, claims or other contingencies arising in the ordinary course of business. The Company evaluates such matters in accordance with ASC 450, Contingencies, and records an accrual when it is probable that a liability has been incurred and the amount of the loss can be reasonably estimated. When a loss is reasonably possible but not probable, or when the amount cannot be reasonably estimated, the Company provides disclosure as appropriate. As of May 31, 2026, the Company was not aware of any pending or threatened legal proceedings, claims or other contingencies that would require accrual or disclosure in the financial statements.

NOTE 6 - RELATED PARTY TRANSACTIONS During the year ended May 31, 2026, the Company’s CEO, who is also the President and sole director, either individually or through different entities he controls, advanced $58,950 to the Company and received repayments of $21,000. During the year ended May 31, 2025, the Company’s CEO, either individually or through different entities he controls, advanced $34,400 to the Company and received repayments of $15,000. In June 2024, the Company issued a convertible promissory note in the principal amount of $186,089 to Scott McAlister, the Company’s CEO, in settlement of unpaid rent of $69,550, advances of $83,159 and accrued interest of $33,380 owed to Mr. McAlister and/or entities he controls. See Note 8 for the terms and conditions of the Company’s related-party convertible notes. As of May 31, 2026, and 2025, advances from related parties were $57,350 and $19,400, respectively. The Company has outstanding convertible promissory notes with its CEO and entities controlled by him. As of May 31, 2026 and 2025, accrued interest payable to related parties was $122,864 and $58,208, respectively. Interest expense related to these notes was $64,656 and $63,208 for the years ended May 31, 2026 and 2025, respectively. See Note 8 for additional information regarding the terms, conversion provisions, maturities and carrying amounts of these notes. The Company leases properties from entities controlled by its CEO. See Note 9 for the terms of these related-party lease arrangements and the related amounts recognized in the financial statements. On July 7, 2024, the Company issued 5,000,000 shares of Series A Preferred stock to its CEO. The shares of Series A Preferred Stock were issued in replacement for the same number of shares of preferred stock he received when he originally purchased the shares of preferred stock from the prior CEO, as it was determined the prior issuance of the shares of preferred stock was deficient in that the state filing did not include the certificate of rights and preferences for the original issuance. Effective March 1, 2026, the Company entered into a sublease agreement, as sublandlord, with RLSH, LLC, an entity controlled by the Company’s CEO. The sublease provides for base rent of $7,000 per month. The Company recognized related-party rental income of $21,000 under this arrangement during the year ended May 31, 2026. See Note 9 for additional information regarding the sublease terms. As of May 31, 2026, the Company had an operating lease liability – in default of $107,000 relating to unpaid rent under the related-party lease for 2652 Blanding Boulevard, which expired in January 2026. See Note 9 for additional information regarding the related lease arrangement.

58950

21000

34400

15000

186089

69550

83159

33380

57350

19400

122864

58208

64656

63208

5000000

7000

21000

107000

NOTE 7 - CONVERTIBLE NOTES PAYABLE On April 1, 2021, Suneetha Nandana Silva Sudusinghe assigned Serhii Cherniienko $60,000 of his loan to Cannabis Suisse Corp. The Agreement contains a provision that allows Serhii Cherniienko to convert the loan to common stock at a fixed price of $0.01 per share. Beneficial conversion feature was $60,000. Of the $60,000, $30,000 was converted to equity in December 2021, and the rest of $30,000 was assigned to Okie LLC. In November 2022, Okie LLC assigned the convertible note to Clifford Koschnick for consideration. As of May 31, 2026 and 2025, the outstanding principal balance of the note was $30,000, it is due on demand, and has an interest rate of 0%. On April 15, 2021, Suneetha Nandana Silva Sudusinghe assigned Noi Tech LLC $30,000 of his loan to Cannabis Suisse Corp. The Agreement contains a provision that allows Noi Tech LLC to convert the loan to common stock at a fixed price of $0.01 per share. Beneficial conversion feature was $30,000. The note was assigned to Okie LLC with a $10,000 discount in May 2022. In November 2022, Okie LLC assigned the convertible note to Clifford Koschnick for consideration. As of May 31, 2026 and 2025, the outstanding principal balance of the note was $20,000, it is due on demand, and has an interest rate of 0%. As of May 31, 2026 and 2025, the aggregate principal balance of these convertible notes payable was $50,000. The notes were convertible into an aggregate of 5,000,000 shares of common stock at $0.01 per share.

60000

0.01

60000

30000

0.01

30000

10000

20000

50000

notes were convertible into an aggregate of 5,000,000 shares of common stock at $0.01 per share

NOTE 8 - CONVERTIBLE NOTES PAYABLE – RELATED PARTIES In May 2022, Alain Parrik assigned to Okie LLC a convertible note with an outstanding principal balance of $85,000 owed by the Company. Under the terms of the note, the outstanding principal is convertible into shares of the Company’s common stock at a fixed conversion price of $0.005 per share. In November 2022, Okie LLC assigned the note to Scott McAlister, CEO, for consideration. As of May 31, 2026 and 2025, the outstanding principal balance was $85,000, it is due on demand, and has an interest rate of 0%. In November 2022, the Company issued a convertible promissory note in the principal amount of $135,000 to Scott McAlister, the Company’s CEO, for funds previously advanced to the Company. The note has a four-year term, bears interest at 12% per annum and is convertible into shares of the Company’s common stock at a fixed conversion price of $0.04 per share. The note matures in November 2026. As of May 31, 2026 and 2025, the outstanding principal balance was $135,000. In February 20, 2024, the Company issued a convertible promissory note in the amount of $187,852 to 10 N Newnan, LLC, a Company controlled by the CEO, for the prepayment of the lease entered in February 2023 for three years from February 2023 to January 2026 for the property at 10 N Newnan Street, Jacksonville, FL 32202. In February 2024, prior to the issuance of the note, the lease was extended for an additional two years to January 2028. The total payments for the remaining four years were $375,704 and the landlord offered a 50% discount for the prepayment, along with a forgiveness of the $93,926 in unpaid rent to that point. The Company issued this note to pay off the lease. The note has a term of four years, the interest rate is 10% per annum and the conversion price is $0.005 per share of common stock. The maturity date is February 20, 2028. The Company recognized the note at its fair value of $1,126,841, the present value of the lease liabilities that were paid off was $297,229, and prepaid interest of $78,476 was recorded, resulting in a loss on settlement of debt of $751,136. The note was issued with a premium of $938,989, with amortization of $234,587 for each of the years ended May 31, 2026 and 2025. As of May 31, 2026 and 2025, the carrying amounts of the note were $592,755 and $827,341, respectively, including unamortized premiums of $404,902 and $639,489, respectively. In February 20, 2024, the Company issued a convertible promissory note in the amount of $101,760 to 1268 Church Street, LLC, a Company controlled by the CEO, for the prepayment of the lease entered in January 2024 for three years from January 2024 to December 2026 for the property at 1268 Church Street, Jacksonville, FL 32202. In February 2024, prior to the issuance of the note, the lease was extended for an additional two years to December 2028. The total payments for the five years was $203,520, none of which had been paid, and the landlord offered a 50% discount on the unpaid amounts for the prepayment. The Company issued this note to pay off the lease. The note has a term of five years, the interest rate is 10% per annum and the conversion price is $0.005 per share of common stock. The maturity date is February 20, 2029. The Company recognized the note at its fair value of $654,125, the present value the lease liabilities that were paid off was $148,735, and prepaid interest of $48,001 was recorded, resulting in a loss on settlement of debt of $457,389. The note was issued with a premium of $552,365, with amortization of $110,352 for each of the years ended May 31, 2026 and 2025. As of May 31, 2026 and 2025, the carrying amounts of the note were $402,885 and $513,237, respectively, including unamortized premiums of $301,125 and $411,477, respectively. In February 20, 2024, the Company issued a convertible promissory note in the amount of $117,593 to 2600 Blanding Blvd., LLC, a Company controlled by the CEO, for the prepayment of the lease entered in February 2024 for five years from February 2024 to January 2029 for the property at 2502 Blanding Blvd, Jacksonville, FL 32210. The total payments for the five years are $235,185 and the landlord offered a 50% discount for the prepayment. The Company issued this note to pay off the lease. The note has a term of five years, the interest rate is 10% per annum and the conversion price is $0.005 per share of common stock. The maturity date is February 20, 2029. The Company recognized the note at its fair value of $755,901, the present value of the lease liabilities that were paid off was $176,213, and prepaid interest of $58,973 was recorded, resulting in a loss on settlement of debt of $520,716. The note was issued with a premium of $638,308 with amortization of $26,203 recognized during the year ended May 31, 2023. On May 6, 2024, the note, with a principal balance of $117,593, and its accrued interest of $2,287 was converted to 23,976,000 shares of common stock at the price of $0.005 per share and $612,105 of unamortized premium was recognized as other income. The note had no outstanding balance as of May 31, 2026 or 2025. On June 28, 2024, the Company issued a convertible promissory note in the amount of $186,089 to Scott McAlister, CEO, to pay off the unpaid rent of $69,550, advances of $83,159 and the unpaid interest of $33,380. The note has a term of five years, the interest rate is 10% per annum and the conversion price is $0.005 per share of common stock. The maturity date is June 28, 2029. The Company recognized the note at its fair value of $737,766. The note was issued with a premium of $551,677, which would be amortized over the term of the note. Amortization of the note premium was $110,275 and $101,801 for the years ended May 31, 2026 and 2025, respectively. As of May 31, 2026 and 2025, the carrying amounts of the note were $525,690 and $635,965, respectively, including unamortized premiums of $339,585 and $449,860, respectively. The following table summarizes the classification of the Company’s related-party convertible notes: <table style="margin:0 auto;border-collapse:collapse;width:99%"><tr style="height:12.6pt"><td style="width:57.84%" valign="top"> </td><td style="width:2.98%" valign="top"> </td><td colspan="5" style="width:39.18%;border-bottom:0.5pt solid #000000" valign="bottom">May 31, </td></tr> <tr style="height:12.6pt"><td style="width:57.84%" valign="top"> </td><td style="width:2.98%" valign="top"> </td><td colspan="2" style="width:18.04%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">2026 </td><td style="width:3.04%;border-top:0.5pt solid #000000" valign="top"> </td><td colspan="2" style="width:18.1%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">2025 </td></tr> <tr><td style="background-color:#DBE5F1;width:57.84%" valign="top">Convertible notes payable - related parties - long-term principal balance </td><td style="background-color:#DBE5F1;width:2.98%" valign="top"> </td><td style="background-color:#DBE5F1;width:3.96%;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:14.08%;border-top:0.5pt solid #000000" valign="bottom">475,701 </td><td style="background-color:#DBE5F1;width:3.04%" valign="bottom"> </td><td style="background-color:#DBE5F1;width:3.96%;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:14.14%;border-top:0.5pt solid #000000" valign="bottom">610,701 </td></tr> <tr><td style="width:57.84%" valign="top">Unamortized debt premium </td><td style="width:2.98%" valign="top"> </td><td style="width:3.96%;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:14.08%;border-bottom:0.5pt solid #000000" valign="bottom">1,045,612 </td><td style="width:3.04%" valign="bottom"> </td><td style="width:3.96%;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:14.14%;border-bottom:0.5pt solid #000000" valign="bottom">1,500,826 </td></tr> <tr><td style="background-color:#DBE5F1;width:57.84%" valign="top">Convertible notes payable - related parties - long-term </td><td style="background-color:#DBE5F1;width:2.98%" valign="top"> </td><td style="background-color:#DBE5F1;width:3.96%;border-top:0.5pt solid #000000" valign="bottom"> </td><td style="background-color:#DBE5F1;width:14.08%;border-top:0.5pt solid #000000" valign="bottom">1,521,313 </td><td style="background-color:#DBE5F1;width:3.04%" valign="bottom"> </td><td style="background-color:#DBE5F1;width:3.96%;border-top:0.5pt solid #000000" valign="bottom"> </td><td style="background-color:#DBE5F1;width:14.14%;border-top:0.5pt solid #000000" valign="bottom">2,111,527 </td></tr> <tr><td style="width:57.84%" valign="top">Convertible notes payable - related parties, current </td><td style="width:2.98%" valign="top"> </td><td style="width:3.96%;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:14.08%;border-bottom:0.5pt solid #000000" valign="bottom">220,000 </td><td style="width:3.04%" valign="bottom"> </td><td style="width:3.96%;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:14.14%;border-bottom:0.5pt solid #000000" valign="bottom">85,000 </td></tr> <tr><td style="background-color:#DBE5F1;width:57.84%" valign="top">Total carrying amount </td><td style="background-color:#DBE5F1;width:2.98%" valign="top"> </td><td style="background-color:#DBE5F1;width:3.96%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:14.08%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">1,741,313 </td><td style="background-color:#DBE5F1;width:3.04%" valign="bottom"> </td><td style="background-color:#DBE5F1;width:3.96%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:14.14%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">2,196,527 </td></tr> </table> Amortization of the note premiums was $455,214 and $446,756 for the years ended May 31, 2026 and 2025, respectively. As of May 31, 2026, the contractual maturities of the related-party convertible notes, based on principal amounts, were as follows: <table style="margin:0 auto;border-collapse:collapse;width:75%"><tr><td style="width:195.95pt;border-bottom:0.5pt solid #000000" valign="top">Year Ending May 31, </td><td colspan="2" style="width:155.05pt;border-bottom:0.5pt solid #000000" valign="top">Amount </td></tr> <tr><td style="background-color:#DBE5F1;width:195.95pt;border-top:0.5pt solid #000000" valign="top">2027 </td><td style="background-color:#DBE5F1;width:35.65pt;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:119.4pt;border-top:0.5pt solid #000000" valign="bottom">220,000 </td></tr> <tr><td style="width:195.95pt" valign="top">2028 </td><td style="width:35.65pt" valign="bottom"> </td><td style="width:119.4pt" valign="bottom">187,852 </td></tr> <tr><td style="background-color:#DBE5F1;width:195.95pt" valign="top">2029 </td><td style="background-color:#DBE5F1;width:35.65pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:119.4pt" valign="bottom">101,760 </td></tr> <tr><td style="width:195.95pt" valign="top">2030 </td><td style="width:35.65pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:119.4pt;border-bottom:0.5pt solid #000000" valign="bottom">186,089 </td></tr> <tr><td style="background-color:#DBE5F1;width:195.95pt" valign="top">Total </td><td style="background-color:#DBE5F1;width:35.65pt;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:119.4pt;border-bottom:3px double #000000" valign="bottom">695,701 </td></tr> </table> Interest expense on the related-party convertible notes was $64,656 and $63,208 for the years ended May 31, 2026 and 2025, respectively.

85000

0.005

85000

135000

0.12

0.04

135000

187852

0.10

0.005

1126841

297229

78476

-751136

938989

-234587

592755

827341

404902

639489

101760

0.10

0.005

654125

148735

48001

-457389

552365

-110352

402885

513237

301125

411477

117593

0.10

0.005

755901

176213

58973

-520716

638308

-26203

117593

23976000

0.005

612105

186089

69550

83159

33380

0.10

0.005

737766

551677

-110275

-101801

525690

635965

339585

449860

<table style="margin:0 auto;border-collapse:collapse;width:99%"><tr style="height:12.6pt"><td style="width:57.84%" valign="top"> </td><td style="width:2.98%" valign="top"> </td><td colspan="5" style="width:39.18%;border-bottom:0.5pt solid #000000" valign="bottom">May 31, </td></tr> <tr style="height:12.6pt"><td style="width:57.84%" valign="top"> </td><td style="width:2.98%" valign="top"> </td><td colspan="2" style="width:18.04%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">2026 </td><td style="width:3.04%;border-top:0.5pt solid #000000" valign="top"> </td><td colspan="2" style="width:18.1%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">2025 </td></tr> <tr><td style="background-color:#DBE5F1;width:57.84%" valign="top">Convertible notes payable - related parties - long-term principal balance </td><td style="background-color:#DBE5F1;width:2.98%" valign="top"> </td><td style="background-color:#DBE5F1;width:3.96%;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:14.08%;border-top:0.5pt solid #000000" valign="bottom">475,701 </td><td style="background-color:#DBE5F1;width:3.04%" valign="bottom"> </td><td style="background-color:#DBE5F1;width:3.96%;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:14.14%;border-top:0.5pt solid #000000" valign="bottom">610,701 </td></tr> <tr><td style="width:57.84%" valign="top">Unamortized debt premium </td><td style="width:2.98%" valign="top"> </td><td style="width:3.96%;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:14.08%;border-bottom:0.5pt solid #000000" valign="bottom">1,045,612 </td><td style="width:3.04%" valign="bottom"> </td><td style="width:3.96%;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:14.14%;border-bottom:0.5pt solid #000000" valign="bottom">1,500,826 </td></tr> <tr><td style="background-color:#DBE5F1;width:57.84%" valign="top">Convertible notes payable - related parties - long-term </td><td style="background-color:#DBE5F1;width:2.98%" valign="top"> </td><td style="background-color:#DBE5F1;width:3.96%;border-top:0.5pt solid #000000" valign="bottom"> </td><td style="background-color:#DBE5F1;width:14.08%;border-top:0.5pt solid #000000" valign="bottom">1,521,313 </td><td style="background-color:#DBE5F1;width:3.04%" valign="bottom"> </td><td style="background-color:#DBE5F1;width:3.96%;border-top:0.5pt solid #000000" valign="bottom"> </td><td style="background-color:#DBE5F1;width:14.14%;border-top:0.5pt solid #000000" valign="bottom">2,111,527 </td></tr> <tr><td style="width:57.84%" valign="top">Convertible notes payable - related parties, current </td><td style="width:2.98%" valign="top"> </td><td style="width:3.96%;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:14.08%;border-bottom:0.5pt solid #000000" valign="bottom">220,000 </td><td style="width:3.04%" valign="bottom"> </td><td style="width:3.96%;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:14.14%;border-bottom:0.5pt solid #000000" valign="bottom">85,000 </td></tr> <tr><td style="background-color:#DBE5F1;width:57.84%" valign="top">Total carrying amount </td><td style="background-color:#DBE5F1;width:2.98%" valign="top"> </td><td style="background-color:#DBE5F1;width:3.96%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:14.08%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">1,741,313 </td><td style="background-color:#DBE5F1;width:3.04%" valign="bottom"> </td><td style="background-color:#DBE5F1;width:3.96%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:14.14%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">2,196,527 </td></tr> </table>

1045612

1500826

1521313

2111527

220000

85000

-455214

-446756

<table style="margin:0 auto;border-collapse:collapse;width:75%"><tr><td style="width:195.95pt;border-bottom:0.5pt solid #000000" valign="top">Year Ending May 31, </td><td colspan="2" style="width:155.05pt;border-bottom:0.5pt solid #000000" valign="top">Amount </td></tr> <tr><td style="background-color:#DBE5F1;width:195.95pt;border-top:0.5pt solid #000000" valign="top">2027 </td><td style="background-color:#DBE5F1;width:35.65pt;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:119.4pt;border-top:0.5pt solid #000000" valign="bottom">220,000 </td></tr> <tr><td style="width:195.95pt" valign="top">2028 </td><td style="width:35.65pt" valign="bottom"> </td><td style="width:119.4pt" valign="bottom">187,852 </td></tr> <tr><td style="background-color:#DBE5F1;width:195.95pt" valign="top">2029 </td><td style="background-color:#DBE5F1;width:35.65pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:119.4pt" valign="bottom">101,760 </td></tr> <tr><td style="width:195.95pt" valign="top">2030 </td><td style="width:35.65pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:119.4pt;border-bottom:0.5pt solid #000000" valign="bottom">186,089 </td></tr> <tr><td style="background-color:#DBE5F1;width:195.95pt" valign="top">Total </td><td style="background-color:#DBE5F1;width:35.65pt;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:119.4pt;border-bottom:3px double #000000" valign="bottom">695,701 </td></tr> </table>

220000

187852

101760

186089

695701

64656

63208

NOTE 9 - RELATED-PARTY LEASES AND SUBLEASE ARRANGEMENTS Lease of Premises at 10 N Newnan Street In February 2023, the Company entered into a lease with 10 N Newnan LLC, an entity controlled by the Company’s CEO, for office space located at 10 N Newnan Street, Jacksonville, Florida 32202. The lease commenced on February 1, 2023 and had an initial term of 36 months. In February 2024, the lease was extended for an additional two years through January 31, 2028. At the modification date, the Company remeasured the ROU asset and lease liability of $297,229 using a discount rate of 12%. Following the extension, the landlord agreed to a discount in exchange for prepayment of the remaining lease obligation. In February 2024, the Company prepaid the lease by issuing a convertible promissory note. See Note 8. The Company recorded prepaid rental interest of $78,476 in connection with the transaction. As of May 31, 2026 and 2025, the ROU asset associated with this lease was $141,246 and $213,444, respectively, and prepaid rental interest was $15,298 and $37,026, respectively. Lease expense related to this property was $93,926 for each of the years ended May 31, 2026 and 2025, of which $21,932 and $0, respectively, was allocated to cost of sales for the portion of the property that was subleased. Lease of Premises at 2652 Blanding Boulevard In February 2023, the Company entered into a lease with 2600 Blanding Blvd., LLC, an entity controlled by the Company’s CEO, for the property located at 2652 Blanding Boulevard, Jacksonville, Florida 32210. The lease commenced on February 1, 2023 and had a term of 36 months through January 31, 2026. At the lease commencement date, the Company recognized an ROU asset and lease liability of $145,341 using a discount rate of 12%. The lease required monthly base rent of $5,000 and additional monthly direct costs of $350 and provided for free rent during the first three months. The Company also had the option to settle all or a portion of the rent through the issuance of shares of its common stock. No monthly lease payments were made under this arrangement. Upon expiration of the lease in January 2026, the related ROU asset was fully amortized. As of May 31, 2026 and 2025, the ROU asset associated with this lease was $0 and $37,370, respectively. As of May 31, 2026, the Company had unpaid rent of $107,000 relating to the expired lease. The amount remained classified as an operating lease liability in default as of May 31, 2026. As of May 31, 2025, the related operating lease liability was $105,137. During the years ended May 31, 2026 and 2025, rental expenses related to this property was $39,233 and $58,850, respectively, of which $0 and $22,068, respectively, were allocated to cost of sales for the portion of property that was subleased. Lease of Premises at 1268 Church Street In January 2024, the Company entered into a lease with 1268 Church Street LLC, an entity controlled by the Company’s CEO, for the property located at 1268 Church Street, Jacksonville, Florida 32202. The lease commenced on January 1, 2024 and had an initial term of 37 months. At the lease commencement date, the Company recognized an ROU asset and lease liability of $104,472 using a discount rate of 12%. In February 2024, the lease was extended through December 31, 2028. At the modification date, the Company remeasured the ROU asset and lease liability at $148,735 using a discount rate of 12%. Following the extension, the landlord agreed to a discount in exchange for prepayment of the remaining lease obligation. The Company prepaid the lease by issuing a convertible promissory note. See Note 8. The Company also recorded prepaid rental interest of $48,001 in connection with the transaction. As of May 31, 2026 and 2025, the ROU asset associated with this lease was $90,031 and $118,076, respectively, and prepaid rental interest was $15,121 and $27,780, respectively. Lease expense related to this property was $40,704 for each of the years ended May 31, 2026 and 2025. Lease of Premises at 2502 Blanding Boulevard In February 2024, the Company entered into a lease with 2600 Blanding Blvd., LLC, an entity controlled by the Company’s CEO, for the property located at 2502 Blanding Boulevard, Jacksonville, Florida 32210. The lease commenced on February 1, 2024 and has a term of 60 months through January 31, 2029. At the lease commencement date, the Company recognized an ROU asset and lease liability of $176,213 using a discount rate of 12%. Also in February 2024, the landlord agreed to a discount in exchange for prepayment of the remaining lease obligation, and the Company prepaid the lease by issuing a convertible promissory note. See Note 8. The Company also recorded prepaid rental interest of $58,973 in connection with the transaction. As of May 31, 2026 and 2025, the ROU asset associated with this lease was $106,890 and $138,977, respectively, and prepaid rental interest was $18,542 and $33,493, respectively. Lease expense related to this property was $47,037 for each of the years ended May 31, 2026 and 2025. Sublease for Premises at 2652 Blanding Boulevard In February 2023, the Company entered into a sublease, as lessor, for a portion of the property located at 2652 Blanding Boulevard to a third-party private company. The sublease was for one year and provided for monthly rent of $2,500, or $30,000 annually. Effective March 2024, the sublease continued on a month-to-month basis and was terminated on February 28, 2025. The Company recognized rental income of $22,500 and cost of sales of $22,068 related to this sublease during the year ended May 31, 2025. Sublease for Premises at 10 N Newnan Street Effective March 1, 2026, the Company entered into a new sublease agreement with RLSH, LLC (an entity controlled by the Company’s CEO) for 2,900 square feet located on the front portion of the first floor of the Company’s leased property at 10 N Newnan Street, Jacksonville, Florida. The 2,900 square feet subleased represents 93.4% of the 3,105 square feet covered by the primary lease. The sublease provides for annual base rent of $84,000, payable in monthly installments of $7,000, plus additional costs and expenses incurred in connection with subleasing the premises. The sublease does not require a security deposit. The sublease is subordinate to the primary lease and will terminate if the primary lease is terminated before the scheduled expiration of the sublease. The sublease agreement provided for an initial term through August 31, 2026. Subsequent to August 31, 2026, the space is being leased on a month-to-month basis to the same related party for the same $7,000 monthly installment. The Company recognized rental income of $21,000 under the new sublease and recognized cost of sales of $21,931 during the year ended May 31, 2026. Lease Expense The components of lease expense were as follows: <table style="margin:0 auto;border-collapse:collapse;width:99%"><tr><td style="width:63.94%" valign="top"> </td><td style="width:2.64%" valign="top"> </td><td colspan="5" style="width:33.42%;border-bottom:0.5pt solid #000000" valign="bottom">Year Ended May 31, </td></tr> <tr><td style="width:63.94%" valign="top"> </td><td style="width:2.64%" valign="top"> </td><td colspan="2" style="width:15.3%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">2026 </td><td style="width:2.82%;border-top:0.5pt solid #000000" valign="bottom"> </td><td colspan="2" style="width:15.3%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">2025 </td></tr> <tr><td style="background-color:#DBE5F1;width:63.94%" valign="top">Lease expense included in cost of rental revenue </td><td style="background-color:#DBE5F1;width:2.64%" valign="top"> </td><td style="background-color:#DBE5F1;width:3.78%;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:11.52%;border-top:0.5pt solid #000000" valign="bottom">21,931 </td><td style="background-color:#DBE5F1;width:2.82%" valign="bottom"> </td><td style="background-color:#DBE5F1;width:3.78%;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:11.52%;border-top:0.5pt solid #000000" valign="bottom">22,068 </td></tr> <tr><td style="width:63.94%" valign="top">Lease expense included in general and administrative expenses </td><td style="width:2.64%" valign="top"> </td><td style="width:3.78%;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:11.52%;border-bottom:0.5pt solid #000000" valign="bottom">198,969 </td><td style="width:2.82%" valign="bottom"> </td><td style="width:3.78%;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:11.52%;border-bottom:0.5pt solid #000000" valign="bottom">218,449 </td></tr> <tr><td style="background-color:#DBE5F1;width:63.94%" valign="top">Total lease expense </td><td style="background-color:#DBE5F1;width:2.64%" valign="top"> </td><td style="background-color:#DBE5F1;width:3.78%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:11.52%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">220,900 </td><td style="background-color:#DBE5F1;width:2.82%" valign="bottom"> </td><td style="background-color:#DBE5F1;width:3.78%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:11.52%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">240,517 </td></tr> </table> The following table summarizes lease expense by property: <table style="margin:0 auto;border-collapse:collapse;width:99%"><tr><td style="width:43.9%" valign="top"> </td><td style="width:4.42%" valign="top"> </td><td colspan="5" style="width:51.66%;border-bottom:0.5pt solid #000000" valign="bottom">Year Ended May 31, </td></tr> <tr><td style="width:43.9%;border-bottom:0.5pt solid #000000" valign="top">Property </td><td style="width:4.42%" valign="top"> </td><td colspan="2" style="width:23.64%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">2026 </td><td style="width:4.36%;border-top:0.5pt solid #000000" valign="bottom"> </td><td colspan="2" style="width:23.66%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">2025 </td></tr> <tr><td style="background-color:#DBE5F1;width:43.9%;border-top:0.5pt solid #000000" valign="top">10 N Newnan Street </td><td style="background-color:#DBE5F1;width:4.42%" valign="top"> </td><td style="background-color:#DBE5F1;width:5.82%;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:17.82%;border-top:0.5pt solid #000000" valign="bottom">93,926 </td><td style="background-color:#DBE5F1;width:4.36%" valign="bottom"> </td><td style="background-color:#DBE5F1;width:5.84%;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:17.82%;border-top:0.5pt solid #000000" valign="bottom">93,926 </td></tr> <tr><td style="width:43.9%" valign="top">2652 Blanding Boulevard </td><td style="width:4.42%" valign="top"> </td><td style="width:5.82%" valign="bottom"> </td><td style="width:17.82%" valign="bottom">39,233 </td><td style="width:4.36%" valign="bottom"> </td><td style="width:5.84%" valign="bottom"> </td><td style="width:17.82%" valign="bottom">58,850 </td></tr> <tr><td style="background-color:#DBE5F1;width:43.9%" valign="top">1268 Church Street </td><td style="background-color:#DBE5F1;width:4.42%" valign="top"> </td><td style="background-color:#DBE5F1;width:5.82%" valign="bottom"> </td><td style="background-color:#DBE5F1;width:17.82%" valign="bottom">40,704 </td><td style="background-color:#DBE5F1;width:4.36%" valign="bottom"> </td><td style="background-color:#DBE5F1;width:5.84%" valign="bottom"> </td><td style="background-color:#DBE5F1;width:17.82%" valign="bottom">40,704 </td></tr> <tr><td style="width:43.9%" valign="top">2502 Blanding Boulevard </td><td style="width:4.42%" valign="top"> </td><td style="width:5.82%;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:17.82%;border-bottom:0.5pt solid #000000" valign="bottom">47,037 </td><td style="width:4.36%" valign="bottom"> </td><td style="width:5.84%;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:17.82%;border-bottom:0.5pt solid #000000" valign="bottom">47,037 </td></tr> <tr><td style="background-color:#DBE5F1;width:43.9%" valign="top">Total lease expense </td><td style="background-color:#DBE5F1;width:4.42%" valign="top"> </td><td style="background-color:#DBE5F1;width:5.82%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:17.82%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">220,900 </td><td style="background-color:#DBE5F1;width:4.36%" valign="bottom"> </td><td style="background-color:#DBE5F1;width:5.84%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:17.82%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">240,517 </td></tr> </table> Balance-Sheet Presentation The Company’s weighted average remaining lease term is 2.23 years and weighted average discount rate is 12%. The following table summarizes the presentation in the Company’s balance sheet of its operating lease. <table style="margin:0 auto;border-collapse:collapse;width:99%"><tr><td style="width:252.9pt;padding:0.75pt" valign="bottom"> </td><td style="width:18.85pt;padding:0.75pt" valign="bottom"> </td><td colspan="5" style="width:191.55pt;padding:0.75pt;border-bottom:0.5pt solid #000000" valign="bottom">As of May 31, </td></tr> <tr><td style="width:252.9pt;padding:0.75pt" valign="bottom"> </td><td style="width:18.85pt;padding:0.75pt" valign="bottom"> </td><td colspan="2" style="width:99.5pt;padding:0.75pt;border-bottom:0.5pt solid #000000" valign="bottom">2026 </td><td style="width:12.75pt;padding:0.75pt" valign="bottom"> </td><td colspan="2" style="width:79.3pt;padding:0.75pt;border-bottom:0.5pt solid #000000" valign="bottom">2025 </td></tr> <tr><td style="background-color:#DBE5F1;width:252.9pt;padding:0.75pt" valign="bottom">Assets </td><td style="background-color:#DBE5F1;width:18.85pt;padding:0.75pt" valign="bottom"> </td><td colspan="2" style="background-color:#DBE5F1;width:99.5pt;padding:0.75pt;border-top:0.5pt solid #000000" valign="bottom"> </td><td style="background-color:#DBE5F1;width:12.75pt;padding:0.75pt" valign="bottom"> </td><td colspan="2" style="background-color:#DBE5F1;width:79.3pt;padding:0.75pt;border-top:0.5pt solid #000000" valign="bottom"> </td></tr> <tr><td style="width:252.9pt;padding:0.75pt" valign="bottom">Operating lease ROU assets </td><td style="width:18.85pt;padding:0.75pt" valign="bottom"> </td><td style="width:18.95pt;padding:0.75pt;border-bottom:3px double #000000" valign="bottom">$ </td><td style="width:80.55pt;padding:0.75pt;border-bottom:3px double #000000" valign="bottom">338,168 </td><td style="width:12.75pt;padding:0.75pt" valign="bottom"> </td><td style="width:20.4pt;padding:0.75pt;border-bottom:3px double #000000" valign="bottom">$ </td><td style="width:58.9pt;padding:0.75pt;border-bottom:3px double #000000" valign="bottom">507,866 </td></tr> <tr><td style="background-color:#DBE5F1;width:252.9pt;padding:0.75pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:18.85pt;padding:0.75pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:18.95pt;padding:0.75pt;border-top:3px double #000000" valign="bottom"> </td><td style="background-color:#DBE5F1;width:80.55pt;padding:0.75pt;border-top:3px double #000000" valign="bottom"> </td><td style="background-color:#DBE5F1;width:12.75pt;padding:0.75pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:20.4pt;padding:0.75pt;border-top:3px double #000000" valign="bottom"> </td><td style="background-color:#DBE5F1;width:58.9pt;padding:0.75pt;border-top:3px double #000000" valign="bottom"> </td></tr> <tr><td style="width:252.9pt;padding:0.75pt" valign="bottom">Liabilities </td><td style="width:18.85pt;padding:0.75pt" valign="bottom"> </td><td style="width:18.95pt;padding:0.75pt" valign="bottom"> </td><td style="width:80.55pt;padding:0.75pt" valign="bottom"> </td><td style="width:12.75pt;padding:0.75pt" valign="bottom"> </td><td style="width:20.4pt;padding:0.75pt" valign="bottom"> </td><td style="width:58.9pt;padding:0.75pt" valign="bottom"> </td></tr> <tr><td style="background-color:#DBE5F1;width:252.9pt;padding:0.75pt" valign="top">Operating lease liabilities - in default </td><td style="background-color:#DBE5F1;width:18.85pt;padding:0.75pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:18.95pt;padding:0.75pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:80.55pt;padding:0.75pt" valign="bottom">107,000 </td><td style="background-color:#DBE5F1;width:12.75pt;padding:0.75pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:20.4pt;padding:0.75pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:58.9pt;padding:0.75pt" valign="bottom">- </td></tr> <tr><td style="width:252.9pt;padding:0.75pt" valign="top">Operating lease liabilities - short-term </td><td style="width:18.85pt;padding:0.75pt" valign="bottom"> </td><td style="width:18.95pt;padding:0.75pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:80.55pt;padding:0.75pt;border-bottom:0.5pt solid #000000" valign="bottom">- </td><td style="width:12.75pt;padding:0.75pt" valign="bottom"> </td><td style="width:20.4pt;padding:0.75pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:58.9pt;padding:0.75pt;border-bottom:0.5pt solid #000000" valign="bottom">105,137 </td></tr> <tr><td style="background-color:#DBE5F1;width:252.9pt;padding:0.75pt" valign="bottom">Total operating lease liabilities </td><td style="background-color:#DBE5F1;width:18.85pt;padding:0.75pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:18.95pt;padding:0.75pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:80.55pt;padding:0.75pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">107,000 </td><td style="background-color:#DBE5F1;width:12.75pt;padding:0.75pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:20.4pt;padding:0.75pt;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:58.9pt;padding:0.75pt;border-bottom:3px double #000000" valign="bottom">105,137 </td></tr> </table> As of May 31, 2026, the Company had $107,000 of operating lease liabilities related to the expired 2652 Blanding Boulevard lease. The Company had no other outstanding operating lease liabilities associated with its active leases because the remaining contractual payments for those leases had previously been prepaid through the issuance of convertible promissory notes. The related ROU assets continue to be amortized over the remaining contractual lease terms.

141246

213444

93926

5000

37370

107000

105137

39233

58850

90031

118076

40704

106890

138977

47037

2500

30000

22500

22068

7000

21000

21931

<table style="margin:0 auto;border-collapse:collapse;width:99%"><tr><td style="width:63.94%" valign="top"> </td><td style="width:2.64%" valign="top"> </td><td colspan="5" style="width:33.42%;border-bottom:0.5pt solid #000000" valign="bottom">Year Ended May 31, </td></tr> <tr><td style="width:63.94%" valign="top"> </td><td style="width:2.64%" valign="top"> </td><td colspan="2" style="width:15.3%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">2026 </td><td style="width:2.82%;border-top:0.5pt solid #000000" valign="bottom"> </td><td colspan="2" style="width:15.3%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">2025 </td></tr> <tr><td style="background-color:#DBE5F1;width:63.94%" valign="top">Lease expense included in cost of rental revenue </td><td style="background-color:#DBE5F1;width:2.64%" valign="top"> </td><td style="background-color:#DBE5F1;width:3.78%;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:11.52%;border-top:0.5pt solid #000000" valign="bottom">21,931 </td><td style="background-color:#DBE5F1;width:2.82%" valign="bottom"> </td><td style="background-color:#DBE5F1;width:3.78%;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:11.52%;border-top:0.5pt solid #000000" valign="bottom">22,068 </td></tr> <tr><td style="width:63.94%" valign="top">Lease expense included in general and administrative expenses </td><td style="width:2.64%" valign="top"> </td><td style="width:3.78%;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:11.52%;border-bottom:0.5pt solid #000000" valign="bottom">198,969 </td><td style="width:2.82%" valign="bottom"> </td><td style="width:3.78%;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:11.52%;border-bottom:0.5pt solid #000000" valign="bottom">218,449 </td></tr> <tr><td style="background-color:#DBE5F1;width:63.94%" valign="top">Total lease expense </td><td style="background-color:#DBE5F1;width:2.64%" valign="top"> </td><td style="background-color:#DBE5F1;width:3.78%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:11.52%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">220,900 </td><td style="background-color:#DBE5F1;width:2.82%" valign="bottom"> </td><td style="background-color:#DBE5F1;width:3.78%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:11.52%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">240,517 </td></tr> </table>

220900

240517

<table style="margin:0 auto;border-collapse:collapse;width:99%"><tr><td style="width:43.9%" valign="top"> </td><td style="width:4.42%" valign="top"> </td><td colspan="5" style="width:51.66%;border-bottom:0.5pt solid #000000" valign="bottom">Year Ended May 31, </td></tr> <tr><td style="width:43.9%;border-bottom:0.5pt solid #000000" valign="top">Property </td><td style="width:4.42%" valign="top"> </td><td colspan="2" style="width:23.64%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">2026 </td><td style="width:4.36%;border-top:0.5pt solid #000000" valign="bottom"> </td><td colspan="2" style="width:23.66%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">2025 </td></tr> <tr><td style="background-color:#DBE5F1;width:43.9%;border-top:0.5pt solid #000000" valign="top">10 N Newnan Street </td><td style="background-color:#DBE5F1;width:4.42%" valign="top"> </td><td style="background-color:#DBE5F1;width:5.82%;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:17.82%;border-top:0.5pt solid #000000" valign="bottom">93,926 </td><td style="background-color:#DBE5F1;width:4.36%" valign="bottom"> </td><td style="background-color:#DBE5F1;width:5.84%;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:17.82%;border-top:0.5pt solid #000000" valign="bottom">93,926 </td></tr> <tr><td style="width:43.9%" valign="top">2652 Blanding Boulevard </td><td style="width:4.42%" valign="top"> </td><td style="width:5.82%" valign="bottom"> </td><td style="width:17.82%" valign="bottom">39,233 </td><td style="width:4.36%" valign="bottom"> </td><td style="width:5.84%" valign="bottom"> </td><td style="width:17.82%" valign="bottom">58,850 </td></tr> <tr><td style="background-color:#DBE5F1;width:43.9%" valign="top">1268 Church Street </td><td style="background-color:#DBE5F1;width:4.42%" valign="top"> </td><td style="background-color:#DBE5F1;width:5.82%" valign="bottom"> </td><td style="background-color:#DBE5F1;width:17.82%" valign="bottom">40,704 </td><td style="background-color:#DBE5F1;width:4.36%" valign="bottom"> </td><td style="background-color:#DBE5F1;width:5.84%" valign="bottom"> </td><td style="background-color:#DBE5F1;width:17.82%" valign="bottom">40,704 </td></tr> <tr><td style="width:43.9%" valign="top">2502 Blanding Boulevard </td><td style="width:4.42%" valign="top"> </td><td style="width:5.82%;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:17.82%;border-bottom:0.5pt solid #000000" valign="bottom">47,037 </td><td style="width:4.36%" valign="bottom"> </td><td style="width:5.84%;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:17.82%;border-bottom:0.5pt solid #000000" valign="bottom">47,037 </td></tr> <tr><td style="background-color:#DBE5F1;width:43.9%" valign="top">Total lease expense </td><td style="background-color:#DBE5F1;width:4.42%" valign="top"> </td><td style="background-color:#DBE5F1;width:5.82%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:17.82%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">220,900 </td><td style="background-color:#DBE5F1;width:4.36%" valign="bottom"> </td><td style="background-color:#DBE5F1;width:5.84%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:17.82%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">240,517 </td></tr> </table>

<table style="margin:0 auto;border-collapse:collapse;width:99%"><tr><td style="width:252.9pt;padding:0.75pt" valign="bottom"> </td><td style="width:18.85pt;padding:0.75pt" valign="bottom"> </td><td colspan="5" style="width:191.55pt;padding:0.75pt;border-bottom:0.5pt solid #000000" valign="bottom">As of May 31, </td></tr> <tr><td style="width:252.9pt;padding:0.75pt" valign="bottom"> </td><td style="width:18.85pt;padding:0.75pt" valign="bottom"> </td><td colspan="2" style="width:99.5pt;padding:0.75pt;border-bottom:0.5pt solid #000000" valign="bottom">2026 </td><td style="width:12.75pt;padding:0.75pt" valign="bottom"> </td><td colspan="2" style="width:79.3pt;padding:0.75pt;border-bottom:0.5pt solid #000000" valign="bottom">2025 </td></tr> <tr><td style="background-color:#DBE5F1;width:252.9pt;padding:0.75pt" valign="bottom">Assets </td><td style="background-color:#DBE5F1;width:18.85pt;padding:0.75pt" valign="bottom"> </td><td colspan="2" style="background-color:#DBE5F1;width:99.5pt;padding:0.75pt;border-top:0.5pt solid #000000" valign="bottom"> </td><td style="background-color:#DBE5F1;width:12.75pt;padding:0.75pt" valign="bottom"> </td><td colspan="2" style="background-color:#DBE5F1;width:79.3pt;padding:0.75pt;border-top:0.5pt solid #000000" valign="bottom"> </td></tr> <tr><td style="width:252.9pt;padding:0.75pt" valign="bottom">Operating lease ROU assets </td><td style="width:18.85pt;padding:0.75pt" valign="bottom"> </td><td style="width:18.95pt;padding:0.75pt;border-bottom:3px double #000000" valign="bottom">$ </td><td style="width:80.55pt;padding:0.75pt;border-bottom:3px double #000000" valign="bottom">338,168 </td><td style="width:12.75pt;padding:0.75pt" valign="bottom"> </td><td style="width:20.4pt;padding:0.75pt;border-bottom:3px double #000000" valign="bottom">$ </td><td style="width:58.9pt;padding:0.75pt;border-bottom:3px double #000000" valign="bottom">507,866 </td></tr> <tr><td style="background-color:#DBE5F1;width:252.9pt;padding:0.75pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:18.85pt;padding:0.75pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:18.95pt;padding:0.75pt;border-top:3px double #000000" valign="bottom"> </td><td style="background-color:#DBE5F1;width:80.55pt;padding:0.75pt;border-top:3px double #000000" valign="bottom"> </td><td style="background-color:#DBE5F1;width:12.75pt;padding:0.75pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:20.4pt;padding:0.75pt;border-top:3px double #000000" valign="bottom"> </td><td style="background-color:#DBE5F1;width:58.9pt;padding:0.75pt;border-top:3px double #000000" valign="bottom"> </td></tr> <tr><td style="width:252.9pt;padding:0.75pt" valign="bottom">Liabilities </td><td style="width:18.85pt;padding:0.75pt" valign="bottom"> </td><td style="width:18.95pt;padding:0.75pt" valign="bottom"> </td><td style="width:80.55pt;padding:0.75pt" valign="bottom"> </td><td style="width:12.75pt;padding:0.75pt" valign="bottom"> </td><td style="width:20.4pt;padding:0.75pt" valign="bottom"> </td><td style="width:58.9pt;padding:0.75pt" valign="bottom"> </td></tr> <tr><td style="background-color:#DBE5F1;width:252.9pt;padding:0.75pt" valign="top">Operating lease liabilities - in default </td><td style="background-color:#DBE5F1;width:18.85pt;padding:0.75pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:18.95pt;padding:0.75pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:80.55pt;padding:0.75pt" valign="bottom">107,000 </td><td style="background-color:#DBE5F1;width:12.75pt;padding:0.75pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:20.4pt;padding:0.75pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:58.9pt;padding:0.75pt" valign="bottom">- </td></tr> <tr><td style="width:252.9pt;padding:0.75pt" valign="top">Operating lease liabilities - short-term </td><td style="width:18.85pt;padding:0.75pt" valign="bottom"> </td><td style="width:18.95pt;padding:0.75pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:80.55pt;padding:0.75pt;border-bottom:0.5pt solid #000000" valign="bottom">- </td><td style="width:12.75pt;padding:0.75pt" valign="bottom"> </td><td style="width:20.4pt;padding:0.75pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:58.9pt;padding:0.75pt;border-bottom:0.5pt solid #000000" valign="bottom">105,137 </td></tr> <tr><td style="background-color:#DBE5F1;width:252.9pt;padding:0.75pt" valign="bottom">Total operating lease liabilities </td><td style="background-color:#DBE5F1;width:18.85pt;padding:0.75pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:18.95pt;padding:0.75pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:80.55pt;padding:0.75pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">107,000 </td><td style="background-color:#DBE5F1;width:12.75pt;padding:0.75pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:20.4pt;padding:0.75pt;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:58.9pt;padding:0.75pt;border-bottom:3px double #000000" valign="bottom">105,137 </td></tr> </table>

338168

507866

107000

105137

107000

105137

NOTE 10 - STOCKHOLDERS’ EQUITY Preferred Stock Effective June 3, 2024, the Company amended its articles of incorporation to increase the number of authorized shares of preferred stock to 50,000,000 shares, with a par value of $0.001 per share. On July 2, 2024 the Company filed a Certificate of Designation, Preferences, and Rights with the State of Nevada to authorize the issuance of up to 5,000,000 shares of Series A Preferred Stock. The holders of the Series A Preferred Stock are not entitled to receive any dividends and the holders are not entitled to receive any assets of the Company available for distribution to its stockholders upon any liquidation, dissolution, or winding up of the corporation. Each Series A Preferred Stock share is entitled to votes equal to 10 shares of common stock. On July 7, 2024, the Company issued 5,000,000 shares of Series A Preferred stock to our CEO. The shares of Series A Preferred Stock were issued in replacement for the same number of shares of preferred stock he received when he originally purchased the shares of preferred stock from the prior CEO, as it was determined the prior issuance of the shares of preferred stock was deficient in that the state filing did not include the certificate of rights and preferences for the original issuance. There were no issuances, conversions or other changes involving the Company’s preferred stock during the year ended May 31, 2026. As of May 31, 2026 and 2025, the Company had 5,000,000 shares of Series A Preferred Stock issued and outstanding. Common Stock Effective June 3, 2024, the Company amended its articles of incorporation to increase the number of authorized shares of common stock to 1,000,000,000 shares, with a par value of $0.001 per share. There were no issuances, conversions or other changes involving the Company’s common stock during the years ended May 31, 2026 and 2025. As of May 31, 2026 and 2025, the Company had 70,680,938 shares of common stock issued and outstanding.

50000000

0.001

5000000 5000000 5000000

1000000000

0.001

70680938

NOTE 11 - INCOME TAXES The Company accounts for income taxes in accordance with ASC 740, Income Taxes. Deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial-statement carrying amounts of assets and liabilities and their respective tax bases, as well as for net operating loss carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply when the temporary differences are recovered or settled. The Company recognizes the effect of an uncertain tax position only when it is more likely than not that the position will be sustained upon examination by the applicable taxing authority. The Company recognizes interest related to uncertain tax positions in interest expense and penalties in operating expenses. As of May 31, 2026 and 2025, the Company had no material unrecognized tax benefits and had not accrued any related interest or penalties. The Company assesses the realizability of its deferred tax assets by considering all available positive and negative evidence, including historical operating results, the scheduled reversal of temporary differences, projected future taxable income and available tax-planning strategies. Based on the Company’s history of cumulative losses, limited revenues and uncertainty regarding its ability to generate sufficient future taxable income, management determined that it was more likely than not that the deferred tax assets would not be realized. Accordingly, the Company recorded a full valuation allowance against its net deferred tax assets as of May 31, 2026 and 2025. As of May 31, 2026, the Company had net operating loss carryforward for tax purposes of $1,274,170, compared with $1,406,712 as of May 31, 2025. According to current tax laws, the losses prior to 2028 can carryforward 20 years, and the losses in 2018 or later can carryforward indefinitely. The Company has losses of $43,526 prior to 2028 which can carryforward through fiscal year 2036. The losses of $1,230,644 in years of 2018 and later will carryforward indefinitely. There is a limitation on the amount of taxable income that can be offset by carryforwards after a change in control (generally greater than a 50% change in ownership). The components of the Company’s deferred tax assets were as follows: <table style="margin:0 auto;border-collapse:collapse;width:85%"><tr style="height:10.85pt"><td style="width:183.3pt" valign="top"></td><td colspan="2" style="width:103.95pt;border-bottom:0.5pt solid #000000" valign="top">May 31, 2026 </td><td style="width:12.65pt" valign="top"> </td><td colspan="2" style="width:97.9pt;border-bottom:0.5pt solid #000000" valign="top">May 31, 2025 </td></tr> <tr style="height:10.85pt"><td style="background-color:#DBE5F1;width:183.3pt" valign="top">Net operating loss carryforward </td><td style="background-color:#DBE5F1;width:18.1pt;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:85.85pt;border-top:0.5pt solid #000000" valign="bottom">(1,274,170) </td><td style="background-color:#DBE5F1;width:12.65pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:17.95pt;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:79.95pt;border-top:0.5pt solid #000000" valign="bottom">(1,406,712) </td></tr> <tr style="height:10.85pt"><td style="width:183.3pt" valign="top">Effective tax rate </td><td style="width:18.1pt;border-bottom:0.5pt solid #000000" valign="bottom">x </td><td style="width:85.85pt;border-bottom:0.5pt solid #000000" valign="bottom">26.5% </td><td style="width:12.65pt" valign="bottom"> </td><td style="width:17.95pt;border-bottom:0.5pt solid #000000" valign="bottom">x </td><td style="width:79.95pt;border-bottom:0.5pt solid #000000" valign="bottom">26.5% </td></tr> <tr style="height:10.85pt"><td style="background-color:#DBE5F1;width:183.3pt" valign="top">Deferred tax asset </td><td style="background-color:#DBE5F1;width:18.1pt;border-top:0.5pt solid #000000" valign="bottom"> </td><td style="background-color:#DBE5F1;width:85.85pt;border-top:0.5pt solid #000000" valign="bottom">337,655 </td><td style="background-color:#DBE5F1;width:12.65pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:17.95pt;border-top:0.5pt solid #000000" valign="bottom"> </td><td style="background-color:#DBE5F1;width:79.95pt;border-top:0.5pt solid #000000" valign="bottom">372,779 </td></tr> <tr style="height:10.85pt"><td style="width:183.3pt" valign="top">Less: Valuation allowance </td><td style="width:18.1pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:85.85pt;border-bottom:0.5pt solid #000000" valign="bottom">(337,655) </td><td style="width:12.65pt" valign="bottom"> </td><td style="width:17.95pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:79.95pt;border-bottom:0.5pt solid #000000" valign="bottom">(372,779) </td></tr> <tr style="height:11.1pt"><td style="background-color:#DBE5F1;width:183.3pt" valign="top">Net deferred asset </td><td style="background-color:#DBE5F1;width:18.1pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:85.85pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">- </td><td style="background-color:#DBE5F1;width:12.65pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:17.95pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:79.95pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">- </td></tr> </table> Because the Company has recorded a full valuation allowance, the net deferred tax asset was zero as of both May 31, 2026 and May 31, 2025. The valuation allowance shown below equals the related deferred tax asset at each reporting date. The income tax provision differs from the amount determined by applying the combined federal and state statutory income tax rate of 26.5% to income before income taxes for the year ended May 31, 2026, as follows: <table style="margin:0 auto;border-collapse:collapse;width:85%"><tr><td style="background-color:#DBE5F1;width:209.75pt" valign="top">Income tax expense at statutory rate </td><td style="background-color:#DBE5F1;width:24.8pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:67.2pt" valign="bottom">32,526 </td><td style="background-color:#DBE5F1;width:16.1pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:22.25pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:57.7pt" valign="bottom">26.50% </td></tr> <tr><td style="width:209.75pt" valign="top">Unpaid interest </td><td style="width:24.8pt" valign="bottom"> </td><td style="width:67.2pt" valign="bottom">17,134 </td><td style="width:16.1pt" valign="bottom"> </td><td style="width:22.25pt" valign="bottom"> </td><td style="width:57.7pt" valign="bottom">13.96% </td></tr> <tr><td style="background-color:#DBE5F1;width:209.75pt" valign="top">Unpaid rent to related parties </td><td style="background-color:#DBE5F1;width:24.8pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:67.2pt" valign="bottom">28,355 </td><td style="background-color:#DBE5F1;width:16.1pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:22.25pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:57.7pt" valign="bottom">23.1% </td></tr> <tr><td style="width:209.75pt" valign="top">Amortization of debt premium </td><td style="width:24.8pt" valign="bottom"> </td><td style="width:67.2pt" valign="bottom">(120,632) </td><td style="width:16.1pt" valign="bottom"> </td><td style="width:22.25pt" valign="bottom"> </td><td style="width:57.7pt" valign="bottom">(98.28)% </td></tr> <tr><td style="background-color:#DBE5F1;width:209.75pt" valign="top">Change in valuation allowance </td><td style="background-color:#DBE5F1;width:24.8pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:67.2pt;border-bottom:0.5pt solid #000000" valign="bottom">42,617 </td><td style="background-color:#DBE5F1;width:16.1pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:22.25pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:57.7pt;border-bottom:0.5pt solid #000000" valign="bottom">34.72% </td></tr> <tr><td style="width:209.75pt" valign="top">Total </td><td style="width:24.8pt" valign="bottom">$ </td><td style="width:67.2pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">- </td><td style="width:16.1pt" valign="bottom"> </td><td style="width:22.25pt" valign="bottom"> </td><td style="width:57.7pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">0% </td></tr> </table> The comparative May 31, 2025 NOL carryforward and related deferred tax asset have been revised to agree with the filed May 31, 2025 federal income tax return. The 2025 effective tax rate reconciliation below has not been revised because the correction to the ending NOL carryforward does not, by itself, change the 2025 book income, the 2025 book-to-tax adjustments, or the income tax provision previously reported for that year. The income tax provision differs from the amount determined by applying the combined federal and state statutory income tax rate of 26.5% to loss before income taxes for the year ended May 31, 2025, as follows: <table style="margin:0 auto;border-collapse:collapse;width:85%"><tr><td style="background-color:#D5E1EF;width:209.75pt" valign="top">Income tax expense at statutory rate </td><td style="background-color:#D5E1EF;width:24.8pt" valign="bottom">$ </td><td style="background-color:#D5E1EF;width:67.2pt" valign="top">(120,878) </td><td style="background-color:#D5E1EF;width:16.1pt" valign="top"> </td><td style="background-color:#D5E1EF;width:22.25pt" valign="top"> </td><td style="background-color:#D5E1EF;width:57.7pt" valign="top">26.50% </td></tr> <tr><td style="width:209.75pt" valign="top">Unpaid interest to related party </td><td style="width:24.8pt" valign="bottom"> </td><td style="width:67.2pt" valign="top">16,750 </td><td style="width:16.1pt" valign="top"> </td><td style="width:22.25pt" valign="top"> </td><td style="width:57.7pt" valign="top">(3.67)% </td></tr> <tr><td style="background-color:#D5E1EF;width:209.75pt" valign="top">Unpaid rent to related parties </td><td style="background-color:#D5E1EF;width:24.8pt" valign="bottom"> </td><td style="background-color:#D5E1EF;width:67.2pt" valign="top">17,013 </td><td style="background-color:#D5E1EF;width:16.1pt" valign="top"> </td><td style="background-color:#D5E1EF;width:22.25pt" valign="top"> </td><td style="background-color:#D5E1EF;width:57.7pt" valign="top">(3.73)% </td></tr> <tr><td style="width:209.75pt" valign="top">Loss on settlement of debt </td><td style="width:24.8pt" valign="bottom"> </td><td style="width:67.2pt" valign="top">146,194 </td><td style="width:16.1pt" valign="top"> </td><td style="width:22.25pt" valign="top"> </td><td style="width:57.7pt" valign="top">(32.05)% </td></tr> <tr><td style="background-color:#DBE5F1;width:209.75pt" valign="top">Amortization of debt premium </td><td style="background-color:#DBE5F1;width:24.8pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:67.2pt" valign="top">(118,390) </td><td style="background-color:#DBE5F1;width:16.1pt" valign="top"> </td><td style="background-color:#DBE5F1;width:22.25pt" valign="top"> </td><td style="background-color:#DBE5F1;width:57.7pt" valign="top">25.95% </td></tr> <tr><td style="width:209.75pt" valign="top">Change in valuation allowance </td><td style="width:24.8pt" valign="bottom"> </td><td style="width:67.2pt;border-bottom:0.5pt solid #000000" valign="top">59,311 </td><td style="width:16.1pt" valign="top"> </td><td style="width:22.25pt" valign="top"> </td><td style="width:57.7pt;border-bottom:0.5pt solid #000000" valign="top">(13.00)% </td></tr> <tr><td style="background-color:#DBE5F1;width:209.75pt" valign="top"> </td><td style="background-color:#DBE5F1;width:24.8pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:67.2pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top">- </td><td style="background-color:#DBE5F1;width:16.1pt" valign="top"> </td><td style="background-color:#DBE5F1;width:22.25pt" valign="top"> </td><td style="background-color:#DBE5F1;width:57.7pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top">0% </td></tr> </table>

1274170

1406712

<table style="margin:0 auto;border-collapse:collapse;width:85%"><tr style="height:10.85pt"><td style="width:183.3pt" valign="top"></td><td colspan="2" style="width:103.95pt;border-bottom:0.5pt solid #000000" valign="top">May 31, 2026 </td><td style="width:12.65pt" valign="top"> </td><td colspan="2" style="width:97.9pt;border-bottom:0.5pt solid #000000" valign="top">May 31, 2025 </td></tr> <tr style="height:10.85pt"><td style="background-color:#DBE5F1;width:183.3pt" valign="top">Net operating loss carryforward </td><td style="background-color:#DBE5F1;width:18.1pt;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:85.85pt;border-top:0.5pt solid #000000" valign="bottom">(1,274,170) </td><td style="background-color:#DBE5F1;width:12.65pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:17.95pt;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:79.95pt;border-top:0.5pt solid #000000" valign="bottom">(1,406,712) </td></tr> <tr style="height:10.85pt"><td style="width:183.3pt" valign="top">Effective tax rate </td><td style="width:18.1pt;border-bottom:0.5pt solid #000000" valign="bottom">x </td><td style="width:85.85pt;border-bottom:0.5pt solid #000000" valign="bottom">26.5% </td><td style="width:12.65pt" valign="bottom"> </td><td style="width:17.95pt;border-bottom:0.5pt solid #000000" valign="bottom">x </td><td style="width:79.95pt;border-bottom:0.5pt solid #000000" valign="bottom">26.5% </td></tr> <tr style="height:10.85pt"><td style="background-color:#DBE5F1;width:183.3pt" valign="top">Deferred tax asset </td><td style="background-color:#DBE5F1;width:18.1pt;border-top:0.5pt solid #000000" valign="bottom"> </td><td style="background-color:#DBE5F1;width:85.85pt;border-top:0.5pt solid #000000" valign="bottom">337,655 </td><td style="background-color:#DBE5F1;width:12.65pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:17.95pt;border-top:0.5pt solid #000000" valign="bottom"> </td><td style="background-color:#DBE5F1;width:79.95pt;border-top:0.5pt solid #000000" valign="bottom">372,779 </td></tr> <tr style="height:10.85pt"><td style="width:183.3pt" valign="top">Less: Valuation allowance </td><td style="width:18.1pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:85.85pt;border-bottom:0.5pt solid #000000" valign="bottom">(337,655) </td><td style="width:12.65pt" valign="bottom"> </td><td style="width:17.95pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:79.95pt;border-bottom:0.5pt solid #000000" valign="bottom">(372,779) </td></tr> <tr style="height:11.1pt"><td style="background-color:#DBE5F1;width:183.3pt" valign="top">Net deferred asset </td><td style="background-color:#DBE5F1;width:18.1pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:85.85pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">- </td><td style="background-color:#DBE5F1;width:12.65pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:17.95pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:79.95pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">- </td></tr> </table>

1274170

1406712

337655

372779

337655

372779

<table style="margin:0 auto;border-collapse:collapse;width:85%"><tr><td style="background-color:#DBE5F1;width:209.75pt" valign="top">Income tax expense at statutory rate </td><td style="background-color:#DBE5F1;width:24.8pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:67.2pt" valign="bottom">32,526 </td><td style="background-color:#DBE5F1;width:16.1pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:22.25pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:57.7pt" valign="bottom">26.50% </td></tr> <tr><td style="width:209.75pt" valign="top">Unpaid interest </td><td style="width:24.8pt" valign="bottom"> </td><td style="width:67.2pt" valign="bottom">17,134 </td><td style="width:16.1pt" valign="bottom"> </td><td style="width:22.25pt" valign="bottom"> </td><td style="width:57.7pt" valign="bottom">13.96% </td></tr> <tr><td style="background-color:#DBE5F1;width:209.75pt" valign="top">Unpaid rent to related parties </td><td style="background-color:#DBE5F1;width:24.8pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:67.2pt" valign="bottom">28,355 </td><td style="background-color:#DBE5F1;width:16.1pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:22.25pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:57.7pt" valign="bottom">23.1% </td></tr> <tr><td style="width:209.75pt" valign="top">Amortization of debt premium </td><td style="width:24.8pt" valign="bottom"> </td><td style="width:67.2pt" valign="bottom">(120,632) </td><td style="width:16.1pt" valign="bottom"> </td><td style="width:22.25pt" valign="bottom"> </td><td style="width:57.7pt" valign="bottom">(98.28)% </td></tr> <tr><td style="background-color:#DBE5F1;width:209.75pt" valign="top">Change in valuation allowance </td><td style="background-color:#DBE5F1;width:24.8pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:67.2pt;border-bottom:0.5pt solid #000000" valign="bottom">42,617 </td><td style="background-color:#DBE5F1;width:16.1pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:22.25pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:57.7pt;border-bottom:0.5pt solid #000000" valign="bottom">34.72% </td></tr> <tr><td style="width:209.75pt" valign="top">Total </td><td style="width:24.8pt" valign="bottom">$ </td><td style="width:67.2pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">- </td><td style="width:16.1pt" valign="bottom"> </td><td style="width:22.25pt" valign="bottom"> </td><td style="width:57.7pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">0% </td></tr> </table> The comparative May 31, 2025 NOL carryforward and related deferred tax asset have been revised to agree with the filed May 31, 2025 federal income tax return. The 2025 effective tax rate reconciliation below has not been revised because the correction to the ending NOL carryforward does not, by itself, change the 2025 book income, the 2025 book-to-tax adjustments, or the income tax provision previously reported for that year. The income tax provision differs from the amount determined by applying the combined federal and state statutory income tax rate of 26.5% to loss before income taxes for the year ended May 31, 2025, as follows: <table style="margin:0 auto;border-collapse:collapse;width:85%"><tr><td style="background-color:#D5E1EF;width:209.75pt" valign="top">Income tax expense at statutory rate </td><td style="background-color:#D5E1EF;width:24.8pt" valign="bottom">$ </td><td style="background-color:#D5E1EF;width:67.2pt" valign="top">(120,878) </td><td style="background-color:#D5E1EF;width:16.1pt" valign="top"> </td><td style="background-color:#D5E1EF;width:22.25pt" valign="top"> </td><td style="background-color:#D5E1EF;width:57.7pt" valign="top">26.50% </td></tr> <tr><td style="width:209.75pt" valign="top">Unpaid interest to related party </td><td style="width:24.8pt" valign="bottom"> </td><td style="width:67.2pt" valign="top">16,750 </td><td style="width:16.1pt" valign="top"> </td><td style="width:22.25pt" valign="top"> </td><td style="width:57.7pt" valign="top">(3.67)% </td></tr> <tr><td style="background-color:#D5E1EF;width:209.75pt" valign="top">Unpaid rent to related parties </td><td style="background-color:#D5E1EF;width:24.8pt" valign="bottom"> </td><td style="background-color:#D5E1EF;width:67.2pt" valign="top">17,013 </td><td style="background-color:#D5E1EF;width:16.1pt" valign="top"> </td><td style="background-color:#D5E1EF;width:22.25pt" valign="top"> </td><td style="background-color:#D5E1EF;width:57.7pt" valign="top">(3.73)% </td></tr> <tr><td style="width:209.75pt" valign="top">Loss on settlement of debt </td><td style="width:24.8pt" valign="bottom"> </td><td style="width:67.2pt" valign="top">146,194 </td><td style="width:16.1pt" valign="top"> </td><td style="width:22.25pt" valign="top"> </td><td style="width:57.7pt" valign="top">(32.05)% </td></tr> <tr><td style="background-color:#DBE5F1;width:209.75pt" valign="top">Amortization of debt premium </td><td style="background-color:#DBE5F1;width:24.8pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:67.2pt" valign="top">(118,390) </td><td style="background-color:#DBE5F1;width:16.1pt" valign="top"> </td><td style="background-color:#DBE5F1;width:22.25pt" valign="top"> </td><td style="background-color:#DBE5F1;width:57.7pt" valign="top">25.95% </td></tr> <tr><td style="width:209.75pt" valign="top">Change in valuation allowance </td><td style="width:24.8pt" valign="bottom"> </td><td style="width:67.2pt;border-bottom:0.5pt solid #000000" valign="top">59,311 </td><td style="width:16.1pt" valign="top"> </td><td style="width:22.25pt" valign="top"> </td><td style="width:57.7pt;border-bottom:0.5pt solid #000000" valign="top">(13.00)% </td></tr> <tr><td style="background-color:#DBE5F1;width:209.75pt" valign="top"> </td><td style="background-color:#DBE5F1;width:24.8pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:67.2pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top">- </td><td style="background-color:#DBE5F1;width:16.1pt" valign="top"> </td><td style="background-color:#DBE5F1;width:22.25pt" valign="top"> </td><td style="background-color:#DBE5F1;width:57.7pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top">0% </td></tr> </table>

NOTE 12 - SUBSEQUENT EVENTS In accordance with SFAS 165 (ASC 855), Subsequent Events, the Company has analyzed its operations subsequent to May 31, 2026 to the date these financial statements were issued, and has determined that it does not have any material subsequent events except for the following: In August and September 2026, the Company’s CEO funded $28,000 for the Company’s operations.

28000