Note 13 – Subsequent events

Common Share issuances

During August 2026, The Company entered into agreements with five accredited investors, whereby gross proceeds of $140,000 was received for the issuance of 4,666,665 shares of common stock at an issue price of $0.03 per share. In addition, three accredited investors agreed to cancel warrants issuable for 2,499,999 shares of common stock at an exercise price of $0.045 per share.

Warrants exercised

On September 10, 2026, a warrant holder exercised a warrant for 3,000,000 shares of common stock on a cashless basis. The warrant exercise price was $0.017 per share. The market price used in the calculation was $0.0478 per share on September 10, 2026, resulting in the issuance of 1,933,055 shares of common stock.

Other than disclosed above, the Company has evaluated subsequent events through the date the financial statements were issued and did not identify any additional subsequent events that would have required adjustment or disclosure in the financial statements.