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Note 1 – Organization, Going Concern and Summary of Significant Accounting Policies Organization APPlife Digital Solutions, Inc. (the “Company” or “Applife”) was formed March 5, 2018, in Nevada. The Company’s main operating subsidiary, Sugar Auto Parts, Inc. (“SAP”) is a Nevada corporation formed on January 6, 2025 (“inception”), by Mammoth Crest Capital, LLC, which is 50% owned by Michael Hill and Barrett Evans, who are related parties. The Company is headquartered in Santa Barbara, CA. The Company operates as an aftermarket automotive parts ecommerce business, specializing in online sales of suspension lift systems and related accessories through its flagship ecommerce platform. The Company serves customers across the United States, focusing on Jeep, truck, and SUV owners. On April 30, 2025, SAP executed a Bill of Sale with AP4L ABC, LLC. (AP4L) to acquire substantially all of AP4L’s assets. Under the agreement, SAP purchased all intellectual property and general intangible assets, including domain names, the AP4L website and related rights, and certain supplier relationships that could be re-established or renegotiated. The Company operates primarily as an aftermarket automotive parts ecommerce business, specializing in online sales of suspension lift systems and related automotive accessories through its ecommerce platform. SAP leverages its digital presence to serve customers across the United States, offering a wide selection of products for Jeep, truck, and SUV owners. On June 13, 2025, the Company completed its acquisition of SAP (the “Merger”). In accordance with ASC 805 Business Combinations (“ASC 805”) the transaction was treated as a reverse acquisition for financial reporting purposes, with Applife treated as the legal acquirer and SAP treated as the accounting acquirer. The Company remains the continuing registrant and reporting company. Accordingly, the historical financial and operating data of the Company, which covers periods prior to the closing date of the Merger, reflects the assets, liabilities, and results of operations for SAP and does not reflect the assets, liabilities and results of operations of the Company for the periods prior to June 13, 2025 (Note 2 – Business Combinations). SAP conducted no business until April 2025. All goodwill recognized in this transaction has been impaired in the year ended June 30, 2026. The Company does not currently have any international offices or subsidiaries. All management, business operations, and service providers are located in the United States, primarily in Nevada and California. The Company generates all of its revenue from its ecommerce platform serving U.S. customers, and there are no current plans to expand operations internationally. On January 26, 2026, the Company received a Notice of Effectiveness for its S-1 registration. On May 22, 2026, the Board of Directors (the “Board”) of APPlife Digital Solutions, Inc. (the “Company”) approved a reverse stock split of the Company’s issued and outstanding shares of common stock at a ratio of one-for-two hundred fifty (1-for-250) (the “Reverse Stock Split”). The Reverse Stock Split was authorized by the written consent, dated March 14, 2025, of the holder of a majority of the voting power of the Company’s outstanding stock, which authorized the Board to effect a reverse stock split at a ratio ranging from 1-for-100 up to 1-for-1,000, with the final ratio to be determined by the Board. The Company filed a definitive information statement on Schedule 14C describing that action with the Securities and Exchange Commission on April 28, 2025, for delivery to stockholders of record as of April 10, 2025. To effect the Reverse Stock Split, the Company filed a Certificate of Change pursuant to NRS 78.209 (the “Certificate of Change”) with the Secretary of State of the State of Nevada on June 3, 2026, which also effected a proportionate reduction in the number of authorized shares of common stock from 5,000,000,000 shares to 20,000,000 shares. The Reverse Stock Split became effective at 12:01 a.m. on June 12, 2026 (the “Effective Time”). At the Effective Time, every two hundred fifty (250) shares of the Company’s issued and outstanding common stock will be automatically combined and converted into one (1) share of common stock. The Reverse Stock Split did not affect the number of authorized shares of preferred stock, the par value of the common stock, or the rights of stockholders, except for adjustments that result from the treatment of fractional shares described below. No fractional shares were issued in connection with the Reverse Stock Split. Any stockholder who would otherwise be entitled to receive a fractional share of common stock as a result of the Reverse Stock Split instead received one (1) whole share of common stock in lieu thereof (i.e., fractional shares were rounded up to the next whole share). The Reverse Stock Split applies to the shares of common stock issuable upon the exercise of the Company’s outstanding warrants and stock options, with proportionate adjustments made to the exercise prices thereof in accordance with their terms. All common share and per share figures have been retroactively restated to account for this reverse split. Going Concern The Company has generated losses and negative cash flows from operations since inception. The Company has historically financed its operations from debt and equity financing. The Company anticipates additional equity and debt financings to fund operations in the future. Should management fail to adequately address the issue, the Company may have to reduce its business activities or curtail its operations. There can be no assurance that any additional financing will be available to the Company on satisfactory terms and conditions, if at all. This raises substantial doubt about its ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company’s ability to raise additional capital and implement its business plan. The consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. The accompanying consolidated financial statements have been prepared on a going concern basis of accounting, which contemplates continuity of operations, realization of assets and classification of liabilities and commitments in the normal course of business. The accompanying consolidated financial statements do not reflect any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classifications of liabilities that might result if the Company is unable to continue as a going concern. Basis of Presentation The accompanying consolidated financial statements have been prepared on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States, or U.S. GAAP. All intercompany transactions have been eliminated in consolidation. Cash and Cash Equivalents For the purpose of the consolidated statement of cash flows, the Company considers cash equivalents to include cash and investments with an original maturity of three months or less. The Company maintains its cash and cash equivalents at financial institutions in the United States, which may, at times, exceed federally insured limits or similar limits in foreign jurisdictions. On June 30, 2026, the Company’s cash balance did not exceed the FDIC insurance limit. The Company has not experienced any losses in such accounts. Income Taxes To address accounting for uncertainty in tax positions, the Company clarifies the accounting for income taxes by prescribing a minimum recognition threshold that a tax position is required to meet before being recognized in the financial statements. The Company also provides guidance on de-recognition, measurement, classification, interest, and penalties, accounting in interim periods, disclosure and transition. The Company files income tax returns in the U.S. federal jurisdiction. The Company did not have any tax expense for the periods ended June 30, 2026 and 2025. The Company did not have any deferred tax liability or asset on its balance sheets as of June 30, 2026 and 2025. Interest costs and penalties related to income taxes, if any, will be classified as interest expense and general and administrative costs, respectively, in the Company’s financial statements. For the periods ended June 30, 2026 and 2025, the Company did not recognize any interest or penalty expense related to income taxes. The Company believes that it is not reasonably possible for the amounts of unrecognized tax benefits to significantly increase or decrease within the next twelve months. The Company files income tax returns with the Internal Revenue Service (“IRS”) and the state of California. Use of Estimates Generally accepted accounting principles require that the consolidated financial statements include estimates by management in the valuation of certain assets and liabilities. Significant matters requiring the use of estimates and assumptions include, but are not necessarily limited to, fair value of the Company’s stock, stock-based compensation, BCF (Beneficial Conversion Feature) liabilities feature of convertible debt, derivative liabilities, and valuation allowance relating to the Company’s deferred tax assets. Management uses its historical records and knowledge of its business in making these estimates. Management believes that its estimates and assumptions are reasonable, based on information that is available at the time they are made. Accordingly, actual results could differ from those estimates. Revenue Recognition The Company recognizes revenue from the sale of products and services in accordance with ASC 606, ”Revenue from Contracts with Customers,” by applying the following steps: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance obligation is satisfied. Revenue from product sales is recorded at the net sales price, or “transaction price,” which includes coupons, discounts, and processing fees. The Company constrains revenue by considering factors that could otherwise lead to a probable reversal of revenue. Collectability of revenue is reasonably assured based on historical evidence of collectability between the Company and its customers. We offer consumer products through our website. Revenue is recognized when control of the goods is transferred to the customer, which occurs upon shipment to the customer. The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers. Revenue is primarily generated from the sale of automotive lift kits and accessories through its online platform. Revenue from product sales is recognized at a point in time, typically upon shipment or delivery when control of the goods passes to the customer. The Company applies the ASC 606 five-step model: <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-18pt">1.</kbd>Identify the contract with a customer: Established when an order is placed and payment terms are set. <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-18pt">2.</kbd>Identify performance obligations: Usually a single obligation—delivery of products. Extended warranties, if offered, are separate obligations recognized over the warranty period. <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-18pt">3.</kbd>Determine the transaction price: Based on expected consideration, excluding sales taxes. <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-18pt">4.</kbd>Allocate the transaction price: For multiple obligations, allocation is based on relative standalone selling prices. <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-18pt">5.</kbd>Recognize revenue: Product sales are recognized at a point in time; extended warranties are recognized over time. Shipping and handling after control passes are treated as fulfillment costs and expensed as incurred. Contracts generally do not include variable consideration; if present, it is estimated and included only if a significant reversal is not probable. Revenue is recognized only when collectability is probable. Contract modifications are accounted for as separate contracts or as part of the existing contract, depending on their nature. Revenue is disaggregated by major product line and timing (point in time vs. over time) in the notes to the consolidated financial statements. Stock Based Compensation The Company accounts for share-based compensation in accordance with the fair value recognition provision of FASB ASC 718, Compensation – Stock Compensation (“ASC 718”), prescribes accounting and reporting standards for all share-based payment transactions in which employee services are acquired. Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments such as employee stock ownership plans and stock appreciation rights. Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense in the consolidated financial statements based on the estimated grant date fair values. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period). The Company accounts for share-based compensation issued to non-employees and consultants in accordance with FASB ASC 718, Compensation – Stock Compensation (“ASC 718”). Following the Company's adoption of ASU 2018-07, awards to non-employees are measured and accounted for using the same model applied to employee awards, generally at grant-date fair value. Leases The Company accounts for its leases in accordance with ASU 2016-02, “Leases” (Topic 842). This topic requires that a lessee recognize the assets and liabilities that arise from operating leases. The Company recognizes right-of-use assets and lease liabilities on the consolidated balance sheet for all leases with a term longer than 12 months and classifies them as operating leases. For leases with a term of 12 months or less, the Company elects not to recognize lease assets and lease liabilities on those leases. The right-of-use assets and lease liabilities have been measured by the present value of the Company’s remaining lease payments over the lease term using our incremental borrowing rates or implicit rates, when readily determinable. Net Income (Loss) per Share Basic net income (loss) per share is calculated by dividing the net income (loss) for the period by the weighted-average number of common shares outstanding during the period. Diluted net loss per share is calculated by dividing the net income (loss) for the period by the weighted-average number of common shares outstanding during the period, increased by potentially dilutive common shares (“dilutive securities”) that were outstanding during the period. Dilutive securities include the conversion of convertible preferred stock, convertible notes and warrants. Diluted net loss per common share is the same as basic net loss per common share for each period presented because the effect of all potentially dilutive securities would be anti-dilutive as a result of the Company's net loss. Potentially dilutive securities excluded from the calculation of diluted net loss per share include the Series B Preferred Stock, convertible into approximately 707,500 common shares, the Series C Preferred Stock, convertible into approximately 2,911,200 common shares, and the Series D Preferred Stock, convertible into 162,000 common shares, in each case as of June 30, 2026. There were also 162,000 potentially dilutive securities for the warrants and 1,269,095 for the convertible notes for the year ended June 30, 2026. Fair Value of Financial Instruments The Company follows FASB ASC 820, Fair Value Measurements and Disclosures (“ASC 820”) to measure and disclose the fair value of its financial instruments. ASC 820 establishes a framework for measuring fair value in U.S. GAAP and expands disclosures about fair value measurements and establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The three levels of fair value hierarchy defined by ASC 820 are described below: Level 1: Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2: Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3: Pricing inputs that are generally unobservable inputs and not corroborated by market data. Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument. The carrying amounts reported in the Company’s financial statements for cash, and accounts payable and accrued expenses approximate their fair value because of the immediate or short-term nature of these financial instruments. Derivative Liabilities FASB ASC 815, Derivatives and Hedging, requires all derivatives to be recorded on the consolidated balance sheet at fair value. As of June 30, 2026, we used the Black-Scholes-Merton (BSM) model to estimate the fair value of the warrant liability and the conversion feature bifurcated from our convertible notes. Key assumptions of the BSM model include the market price of our stock, the conversion price of the debt, applicable volatility rates, risk-free interest rates and the instrument’s remaining term. These assumptions require significant management judgment. In addition, changes in any of these variables during a period can result in material changes in the fair value (and resultant gains or losses) of this derivative instrument. Inventories Inventories, consisting of raw materials, work in process and products available for sale, are primarily accounted for using the first-in, first-out method (“FIFO”), and are valued at the lower of cost or net realizable value. This valuation requires management to make judgements based on currently available information about the likely method of disposition, such as through sales to individual customers and returns to product vendors. Goodwill Goodwill represents the excess of the acquisition price of a business over the fair value of identified net assets of that business. Goodwill has an indefinite lifespan and is not amortized. The Company evaluates goodwill for impairment at least annually and records an impairment charge when the carrying amount of a reporting unit with goodwill exceeds the fair value of the reporting unit. The Company assesses qualitative factors to determine if it is necessary to conduct a quantitative goodwill impairment test. If deemed necessary, a quantitative assessment of the reporting unit’s fair value is conducted and compared to its carrying value in order to determine the impairment charge. For the year ended June 30, 2026, the Company recorded $2,697,728 in goodwill impairment charges. Segment Information In accordance with ASC 280, Segment Reporting (“ASC 280”), we identify our operating segments according to how our business activities are managed and evaluated. ASC 280 establishes standards for companies to report financial statement information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker (“CODM”), or group, in deciding how to allocate resources and assess performance. Accounting Pronouncements Recently Issued Accounting Standards Not Yet Adopted In November 2024, the FASB issued Accounting Standards Update 2024-03 "Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40)" which requires that at each interim and annual reporting period an entity: 1. Disclose the amounts of (a) purchases of inventory, (b) employee compensation, (c) depreciation, (d) intangible asset amortization, and (e) depreciation, depletion, and amortization included in each relevant expense caption. A relevant expense caption is an expense caption presented on the face of the income statement within continuing operations that contains any of the listed expense categories. 2. Include certain amounts that are already required to be disclosed under current generally accepted accounting principles (GAAP) in the same disclosure as the other disaggregation requirements. 3. Disclose a qualitative description of the amounts remaining in relevant expense captions that are not separately disaggregated quantitatively. 4. Disclose the total amount of selling expenses and, in annual reporting periods, an entity’s definition of selling expenses. These amendments are effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027: either (1) prospectively to financial statements issued for reporting periods after the effective date of this Update or (2) retrospectively to any or all prior periods presented in the financial statements. The Company expects to enhance disclosures of expenses based on new requirements. Other accounting pronouncements issued but not yet effective are not believed by management to be relevant or to have a material impact on the Company’s present or future consolidated financial statements. Recently Adopted Accounting Standards In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” which is intended to enhance the transparency and decision usefulness of income tax disclosures. The guidance addresses investor requests for enhanced income tax information primarily through changes to the rate reconciliation and income taxes paid information. The guidance is effective for annual periods beginning after December 15, 2024. The Company has adopted ASU 2023-09 as of July 1, 2025. The adoption did not have a material impact on the Company’s consolidated financial statements. In November 2024, the FASB also issued Accounting Standards Update 2024-04 "Debt - Debt with Conversion and Other Options (Subtopic 470-20) “Induced Conversions of Convertible Debt Instruments” to clarify the requirements for determining whether certain settlements of convertible debt instruments should be accounted for as an induced conversion. Under the amendments, to account for a settlement of a convertible debt instrument as an induced conversion, an inducement offer is required to provide the debt holder with, at a minimum, the consideration (in form and amount) issuable under the conversion privileges provided in the terms of the instrument. An entity should assess whether this criterion is satisfied as of the date the inducement offer is accepted by the holder. If, when applying this criterion, the convertible debt instrument had been exchanged or modified (without being deemed substantially different) within the one-year period leading up to the offer acceptance date, an entity should compare the terms provided in the inducement offer with the terms that existed one year before the offer acceptance date. The amendments in this Update also clarify that the induced conversion guidance applies to a convertible debt instrument that is not currently convertible as long as it had a substantive conversion feature as of both its issuance date and the date the inducement offer is accepted. The amendments are effective for all entities for annual reporting periods beginning after December 15, 2025, and interim reporting periods within those annual reporting periods. The amendments are effective for the Company beginning with its fiscal year ending June 30, 2027. The Company is evaluating the amendments and does not expect their adoption to have a material impact on its consolidated financial statements.

Organization APPlife Digital Solutions, Inc. (the “Company” or “Applife”) was formed March 5, 2018, in Nevada. The Company’s main operating subsidiary, Sugar Auto Parts, Inc. (“SAP”) is a Nevada corporation formed on January 6, 2025 (“inception”), by Mammoth Crest Capital, LLC, which is 50% owned by Michael Hill and Barrett Evans, who are related parties. The Company is headquartered in Santa Barbara, CA. The Company operates as an aftermarket automotive parts ecommerce business, specializing in online sales of suspension lift systems and related accessories through its flagship ecommerce platform. The Company serves customers across the United States, focusing on Jeep, truck, and SUV owners. On April 30, 2025, SAP executed a Bill of Sale with AP4L ABC, LLC. (AP4L) to acquire substantially all of AP4L’s assets. Under the agreement, SAP purchased all intellectual property and general intangible assets, including domain names, the AP4L website and related rights, and certain supplier relationships that could be re-established or renegotiated. The Company operates primarily as an aftermarket automotive parts ecommerce business, specializing in online sales of suspension lift systems and related automotive accessories through its ecommerce platform. SAP leverages its digital presence to serve customers across the United States, offering a wide selection of products for Jeep, truck, and SUV owners. On June 13, 2025, the Company completed its acquisition of SAP (the “Merger”). In accordance with ASC 805 Business Combinations (“ASC 805”) the transaction was treated as a reverse acquisition for financial reporting purposes, with Applife treated as the legal acquirer and SAP treated as the accounting acquirer. The Company remains the continuing registrant and reporting company. Accordingly, the historical financial and operating data of the Company, which covers periods prior to the closing date of the Merger, reflects the assets, liabilities, and results of operations for SAP and does not reflect the assets, liabilities and results of operations of the Company for the periods prior to June 13, 2025 (Note 2 – Business Combinations). SAP conducted no business until April 2025. All goodwill recognized in this transaction has been impaired in the year ended June 30, 2026. The Company does not currently have any international offices or subsidiaries. All management, business operations, and service providers are located in the United States, primarily in Nevada and California. The Company generates all of its revenue from its ecommerce platform serving U.S. customers, and there are no current plans to expand operations internationally. On January 26, 2026, the Company received a Notice of Effectiveness for its S-1 registration. On May 22, 2026, the Board of Directors (the “Board”) of APPlife Digital Solutions, Inc. (the “Company”) approved a reverse stock split of the Company’s issued and outstanding shares of common stock at a ratio of one-for-two hundred fifty (1-for-250) (the “Reverse Stock Split”). The Reverse Stock Split was authorized by the written consent, dated March 14, 2025, of the holder of a majority of the voting power of the Company’s outstanding stock, which authorized the Board to effect a reverse stock split at a ratio ranging from 1-for-100 up to 1-for-1,000, with the final ratio to be determined by the Board. The Company filed a definitive information statement on Schedule 14C describing that action with the Securities and Exchange Commission on April 28, 2025, for delivery to stockholders of record as of April 10, 2025. To effect the Reverse Stock Split, the Company filed a Certificate of Change pursuant to NRS 78.209 (the “Certificate of Change”) with the Secretary of State of the State of Nevada on June 3, 2026, which also effected a proportionate reduction in the number of authorized shares of common stock from 5,000,000,000 shares to 20,000,000 shares. The Reverse Stock Split became effective at 12:01 a.m. on June 12, 2026 (the “Effective Time”). At the Effective Time, every two hundred fifty (250) shares of the Company’s issued and outstanding common stock will be automatically combined and converted into one (1) share of common stock. The Reverse Stock Split did not affect the number of authorized shares of preferred stock, the par value of the common stock, or the rights of stockholders, except for adjustments that result from the treatment of fractional shares described below. No fractional shares were issued in connection with the Reverse Stock Split. Any stockholder who would otherwise be entitled to receive a fractional share of common stock as a result of the Reverse Stock Split instead received one (1) whole share of common stock in lieu thereof (i.e., fractional shares were rounded up to the next whole share). The Reverse Stock Split applies to the shares of common stock issuable upon the exercise of the Company’s outstanding warrants and stock options, with proportionate adjustments made to the exercise prices thereof in accordance with their terms. All common share and per share figures have been retroactively restated to account for this reverse split. Going Concern The Company has generated losses and negative cash flows from operations since inception. The Company has historically financed its operations from debt and equity financing. The Company anticipates additional equity and debt financings to fund operations in the future. Should management fail to adequately address the issue, the Company may have to reduce its business activities or curtail its operations. There can be no assurance that any additional financing will be available to the Company on satisfactory terms and conditions, if at all. This raises substantial doubt about its ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company’s ability to raise additional capital and implement its business plan. The consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. The accompanying consolidated financial statements have been prepared on a going concern basis of accounting, which contemplates continuity of operations, realization of assets and classification of liabilities and commitments in the normal course of business. The accompanying consolidated financial statements do not reflect any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classifications of liabilities that might result if the Company is unable to continue as a going concern.

Basis of Presentation The accompanying consolidated financial statements have been prepared on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States, or U.S. GAAP. All intercompany transactions have been eliminated in consolidation.

Cash and Cash Equivalents For the purpose of the consolidated statement of cash flows, the Company considers cash equivalents to include cash and investments with an original maturity of three months or less. The Company maintains its cash and cash equivalents at financial institutions in the United States, which may, at times, exceed federally insured limits or similar limits in foreign jurisdictions. On June 30, 2026, the Company’s cash balance did not exceed the FDIC insurance limit. The Company has not experienced any losses in such accounts.

Income Taxes To address accounting for uncertainty in tax positions, the Company clarifies the accounting for income taxes by prescribing a minimum recognition threshold that a tax position is required to meet before being recognized in the financial statements. The Company also provides guidance on de-recognition, measurement, classification, interest, and penalties, accounting in interim periods, disclosure and transition. The Company files income tax returns in the U.S. federal jurisdiction. The Company did not have any tax expense for the periods ended June 30, 2026 and 2025. The Company did not have any deferred tax liability or asset on its balance sheets as of June 30, 2026 and 2025. Interest costs and penalties related to income taxes, if any, will be classified as interest expense and general and administrative costs, respectively, in the Company’s financial statements. For the periods ended June 30, 2026 and 2025, the Company did not recognize any interest or penalty expense related to income taxes. The Company believes that it is not reasonably possible for the amounts of unrecognized tax benefits to significantly increase or decrease within the next twelve months. The Company files income tax returns with the Internal Revenue Service (“IRS”) and the state of California.

Use of Estimates Generally accepted accounting principles require that the consolidated financial statements include estimates by management in the valuation of certain assets and liabilities. Significant matters requiring the use of estimates and assumptions include, but are not necessarily limited to, fair value of the Company’s stock, stock-based compensation, BCF (Beneficial Conversion Feature) liabilities feature of convertible debt, derivative liabilities, and valuation allowance relating to the Company’s deferred tax assets. Management uses its historical records and knowledge of its business in making these estimates. Management believes that its estimates and assumptions are reasonable, based on information that is available at the time they are made. Accordingly, actual results could differ from those estimates.

Revenue Recognition The Company recognizes revenue from the sale of products and services in accordance with ASC 606, ”Revenue from Contracts with Customers,” by applying the following steps: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance obligation is satisfied. Revenue from product sales is recorded at the net sales price, or “transaction price,” which includes coupons, discounts, and processing fees. The Company constrains revenue by considering factors that could otherwise lead to a probable reversal of revenue. Collectability of revenue is reasonably assured based on historical evidence of collectability between the Company and its customers. We offer consumer products through our website. Revenue is recognized when control of the goods is transferred to the customer, which occurs upon shipment to the customer. The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers. Revenue is primarily generated from the sale of automotive lift kits and accessories through its online platform. Revenue from product sales is recognized at a point in time, typically upon shipment or delivery when control of the goods passes to the customer. The Company applies the ASC 606 five-step model: <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-18pt">1.</kbd>Identify the contract with a customer: Established when an order is placed and payment terms are set. <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-18pt">2.</kbd>Identify performance obligations: Usually a single obligation—delivery of products. Extended warranties, if offered, are separate obligations recognized over the warranty period. <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-18pt">3.</kbd>Determine the transaction price: Based on expected consideration, excluding sales taxes. <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-18pt">4.</kbd>Allocate the transaction price: For multiple obligations, allocation is based on relative standalone selling prices. <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-18pt">5.</kbd>Recognize revenue: Product sales are recognized at a point in time; extended warranties are recognized over time. Shipping and handling after control passes are treated as fulfillment costs and expensed as incurred. Contracts generally do not include variable consideration; if present, it is estimated and included only if a significant reversal is not probable. Revenue is recognized only when collectability is probable. Contract modifications are accounted for as separate contracts or as part of the existing contract, depending on their nature. Revenue is disaggregated by major product line and timing (point in time vs. over time) in the notes to the consolidated financial statements.

Stock Based Compensation The Company accounts for share-based compensation in accordance with the fair value recognition provision of FASB ASC 718, Compensation – Stock Compensation (“ASC 718”), prescribes accounting and reporting standards for all share-based payment transactions in which employee services are acquired. Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments such as employee stock ownership plans and stock appreciation rights. Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense in the consolidated financial statements based on the estimated grant date fair values. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period). The Company accounts for share-based compensation issued to non-employees and consultants in accordance with FASB ASC 718, Compensation – Stock Compensation (“ASC 718”). Following the Company's adoption of ASU 2018-07, awards to non-employees are measured and accounted for using the same model applied to employee awards, generally at grant-date fair value.

Leases The Company accounts for its leases in accordance with ASU 2016-02, “Leases” (Topic 842). This topic requires that a lessee recognize the assets and liabilities that arise from operating leases. The Company recognizes right-of-use assets and lease liabilities on the consolidated balance sheet for all leases with a term longer than 12 months and classifies them as operating leases. For leases with a term of 12 months or less, the Company elects not to recognize lease assets and lease liabilities on those leases. The right-of-use assets and lease liabilities have been measured by the present value of the Company’s remaining lease payments over the lease term using our incremental borrowing rates or implicit rates, when readily determinable.

Net Income (Loss) per Share Basic net income (loss) per share is calculated by dividing the net income (loss) for the period by the weighted-average number of common shares outstanding during the period. Diluted net loss per share is calculated by dividing the net income (loss) for the period by the weighted-average number of common shares outstanding during the period, increased by potentially dilutive common shares (“dilutive securities”) that were outstanding during the period. Dilutive securities include the conversion of convertible preferred stock, convertible notes and warrants. Diluted net loss per common share is the same as basic net loss per common share for each period presented because the effect of all potentially dilutive securities would be anti-dilutive as a result of the Company's net loss. Potentially dilutive securities excluded from the calculation of diluted net loss per share include the Series B Preferred Stock, convertible into approximately 707,500 common shares, the Series C Preferred Stock, convertible into approximately 2,911,200 common shares, and the Series D Preferred Stock, convertible into 162,000 common shares, in each case as of June 30, 2026. There were also 162,000 potentially dilutive securities for the warrants and 1,269,095 for the convertible notes for the year ended June 30, 2026.

162000

1269095

Fair Value of Financial Instruments The Company follows FASB ASC 820, Fair Value Measurements and Disclosures (“ASC 820”) to measure and disclose the fair value of its financial instruments. ASC 820 establishes a framework for measuring fair value in U.S. GAAP and expands disclosures about fair value measurements and establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The three levels of fair value hierarchy defined by ASC 820 are described below: Level 1: Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2: Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3: Pricing inputs that are generally unobservable inputs and not corroborated by market data. Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument. The carrying amounts reported in the Company’s financial statements for cash, and accounts payable and accrued expenses approximate their fair value because of the immediate or short-term nature of these financial instruments.

Derivative Liabilities FASB ASC 815, Derivatives and Hedging, requires all derivatives to be recorded on the consolidated balance sheet at fair value. As of June 30, 2026, we used the Black-Scholes-Merton (BSM) model to estimate the fair value of the warrant liability and the conversion feature bifurcated from our convertible notes. Key assumptions of the BSM model include the market price of our stock, the conversion price of the debt, applicable volatility rates, risk-free interest rates and the instrument’s remaining term. These assumptions require significant management judgment. In addition, changes in any of these variables during a period can result in material changes in the fair value (and resultant gains or losses) of this derivative instrument.

Inventories Inventories, consisting of raw materials, work in process and products available for sale, are primarily accounted for using the first-in, first-out method (“FIFO”), and are valued at the lower of cost or net realizable value. This valuation requires management to make judgements based on currently available information about the likely method of disposition, such as through sales to individual customers and returns to product vendors.

Goodwill Goodwill represents the excess of the acquisition price of a business over the fair value of identified net assets of that business. Goodwill has an indefinite lifespan and is not amortized. The Company evaluates goodwill for impairment at least annually and records an impairment charge when the carrying amount of a reporting unit with goodwill exceeds the fair value of the reporting unit. The Company assesses qualitative factors to determine if it is necessary to conduct a quantitative goodwill impairment test. If deemed necessary, a quantitative assessment of the reporting unit’s fair value is conducted and compared to its carrying value in order to determine the impairment charge. For the year ended June 30, 2026, the Company recorded $2,697,728 in goodwill impairment charges.

2697728

Segment Information In accordance with ASC 280, Segment Reporting (“ASC 280”), we identify our operating segments according to how our business activities are managed and evaluated. ASC 280 establishes standards for companies to report financial statement information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker (“CODM”), or group, in deciding how to allocate resources and assess performance.

Accounting Pronouncements Recently Issued Accounting Standards Not Yet Adopted In November 2024, the FASB issued Accounting Standards Update 2024-03 "Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40)" which requires that at each interim and annual reporting period an entity: 1. Disclose the amounts of (a) purchases of inventory, (b) employee compensation, (c) depreciation, (d) intangible asset amortization, and (e) depreciation, depletion, and amortization included in each relevant expense caption. A relevant expense caption is an expense caption presented on the face of the income statement within continuing operations that contains any of the listed expense categories. 2. Include certain amounts that are already required to be disclosed under current generally accepted accounting principles (GAAP) in the same disclosure as the other disaggregation requirements. 3. Disclose a qualitative description of the amounts remaining in relevant expense captions that are not separately disaggregated quantitatively. 4. Disclose the total amount of selling expenses and, in annual reporting periods, an entity’s definition of selling expenses. These amendments are effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027: either (1) prospectively to financial statements issued for reporting periods after the effective date of this Update or (2) retrospectively to any or all prior periods presented in the financial statements. The Company expects to enhance disclosures of expenses based on new requirements. Other accounting pronouncements issued but not yet effective are not believed by management to be relevant or to have a material impact on the Company’s present or future consolidated financial statements. Recently Adopted Accounting Standards In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” which is intended to enhance the transparency and decision usefulness of income tax disclosures. The guidance addresses investor requests for enhanced income tax information primarily through changes to the rate reconciliation and income taxes paid information. The guidance is effective for annual periods beginning after December 15, 2024. The Company has adopted ASU 2023-09 as of July 1, 2025. The adoption did not have a material impact on the Company’s consolidated financial statements. In November 2024, the FASB also issued Accounting Standards Update 2024-04 "Debt - Debt with Conversion and Other Options (Subtopic 470-20) “Induced Conversions of Convertible Debt Instruments” to clarify the requirements for determining whether certain settlements of convertible debt instruments should be accounted for as an induced conversion. Under the amendments, to account for a settlement of a convertible debt instrument as an induced conversion, an inducement offer is required to provide the debt holder with, at a minimum, the consideration (in form and amount) issuable under the conversion privileges provided in the terms of the instrument. An entity should assess whether this criterion is satisfied as of the date the inducement offer is accepted by the holder. If, when applying this criterion, the convertible debt instrument had been exchanged or modified (without being deemed substantially different) within the one-year period leading up to the offer acceptance date, an entity should compare the terms provided in the inducement offer with the terms that existed one year before the offer acceptance date. The amendments in this Update also clarify that the induced conversion guidance applies to a convertible debt instrument that is not currently convertible as long as it had a substantive conversion feature as of both its issuance date and the date the inducement offer is accepted. The amendments are effective for all entities for annual reporting periods beginning after December 15, 2025, and interim reporting periods within those annual reporting periods. The amendments are effective for the Company beginning with its fiscal year ending June 30, 2027. The Company is evaluating the amendments and does not expect their adoption to have a material impact on its consolidated financial statements.

Note 2 – Business Combinations Acquisition of AP4L ABC, LLC On April 30, 2025, SAP acquired certain of the assets of AP4L ABC, LLC (“AP4L”), including intellectual property, domain names, the AP4L website, and certain supplier relationships. The acquisition was structured as an asset purchase and was intended to support SAP’s ecommerce operations through its ecommerce platform. The following is a summary of the transaction: <table style="border-collapse:collapse;width:462.6pt;margin-left:5.4pt"><tr><td style="width:390.65pt" valign="top">Assets acquired </td><td style="width:71.95pt" valign="top"> </td></tr> <tr><td style="width:390.65pt" valign="top"> </td><td style="width:71.95pt" valign="top"> </td></tr> <tr><td style="background-color:#CCEEFF;width:390.65pt" valign="top">Inventory </td><td style="background-color:#CCEEFF;width:71.95pt" valign="top"><kbd style="position:absolute;font:11pt Times New Roman;margin-left:6pt">$</kbd><kbd style="position:absolute;text-align:right;font:11pt Times New Roman;width:55pt">5,135</kbd> </td></tr> <tr><td style="width:390.65pt" valign="top">Furniture and equipment </td><td style="width:71.95pt" valign="top"><kbd style="position:absolute;text-align:right;font:11pt Times New Roman;width:55pt">1,000</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:390.65pt" valign="top">Domain list </td><td style="background-color:#CCEEFF;width:71.95pt;border-bottom:0.75pt solid #000000" valign="top"><kbd style="position:absolute;text-align:right;font:11pt Times New Roman;width:55pt">1,000</kbd> </td></tr> <tr><td style="width:390.65pt" valign="top"> </td><td style="width:71.95pt;border-top:0.75pt solid #000000" valign="top"><kbd style="position:absolute;text-align:right;font:11pt Times New Roman;width:55pt">7,135</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:390.65pt" valign="top"> </td><td style="background-color:#CCEEFF;width:71.95pt" valign="top"> </td></tr> <tr><td style="width:390.65pt" valign="top">Cash paid </td><td style="width:71.95pt" valign="top"><kbd style="position:absolute;font:11pt Times New Roman;margin-left:6pt">$</kbd><kbd style="position:absolute;text-align:right;font:11pt Times New Roman;width:55pt">35,000</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:390.65pt" valign="top">Other items, net (see below) </td><td style="background-color:#CCEEFF;width:71.95pt" valign="top"><kbd style="position:absolute;text-align:right;font:11pt Times New Roman;width:55pt">50,000</kbd> </td></tr> <tr><td style="width:390.65pt" valign="top">Liabilities assumed </td><td style="width:71.95pt;border-bottom:0.75pt solid #000000" valign="top"><kbd style="position:absolute;text-align:right;font:11pt Times New Roman;width:55pt">2,619,863</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:390.65pt" valign="top"> </td><td style="background-color:#CCEEFF;width:71.95pt;border-top:0.75pt solid #000000" valign="top"><kbd style="position:absolute;text-align:right;font:11pt Times New Roman;width:55pt">2,704,863</kbd> </td></tr> <tr><td style="width:390.65pt" valign="top"> </td><td style="width:71.95pt;border-bottom:0.5pt solid #000000" valign="top"> </td></tr> <tr><td style="background-color:#CCEEFF;width:390.65pt" valign="top">Goodwill acquired </td><td style="background-color:#CCEEFF;width:71.95pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top"><kbd style="position:absolute;font:11pt Times New Roman;margin-left:6pt">$</kbd><kbd style="position:absolute;text-align:right;font:11pt Times New Roman;width:55pt">2,697,728</kbd> </td></tr> </table> The Company issued common shares and Series C preferred stock to certain parties related to the AP4L transaction. Other items, net and liabilities assumed together represent the $2,694,863 of liabilities assumed under the April 30, 2025 Bill of Sale, reduced by $26,710 of SAP’s pre-acquisition equity that was applied against the purchase price at the acquisition date, and increased by the $1,710 measurement-period adjustment described below. Goodwill of $2,696,018 was recorded at June 30, 2025. During the year ended June 30, 2026 the Company recorded a measurement-period adjustment of $1,710, increasing the carrying amount of goodwill to $2,697,728. All of the goodwill recognized in the above transaction has been impaired in the year ended June 30, 2026. Reverse Acquisition with Sugar Auto Parts, Inc. On June 13, 2025 (the "Closing Date"), SAP. closed an acquisition agreement with the Company (the “Merger”), as a result of which Applife assumed certain assets and liabilities of SAP. While Applife was the legal acquirer of SAP’s net assets in the Merger, for accounting purposes, the Merger is treated as a reverse recapitalization, whereby SAP is deemed to be the accounting acquirer, and the historical financial statements of SAP became the historical financial statements of Applife upon the closing of the Merger. Under this method of accounting, Applife was treated as the “acquired” company and SAP is treated as the acquirer for financial reporting purposes. Accordingly, for accounting purposes, the Merger was treated as the equivalent of SAP issuing stock for the net assets of Applife, accompanied by a recapitalization. The net assets of Applife were stated at historical cost, with no goodwill or other intangible assets recorded. As consideration, 6,960,000 shares of Applife’s common stock and 2,500 shares of Applife’s Series C Preferred Stock were issued by Applife to the shareholder of SAP. SAP also agreed to pay Applife Holdings an initial payment of $150,000 due upon closing of the acquisition agreement and a second payment of $150,000 due within ninety-five (95) days of closing. The $150,000 payable is included in due to Applife Holdings on the consolidated balance sheet as of June 30, 2026. According to the terms of the acquisition agreement, 4,400 shares of Series B Preferred Stock were issued to certain vendors of Applife in order to settle approximately $440,000 of outstanding payables, notes or obligations of Applife. In addition, in connection with the reverse acquisition the Company issued shares of common stock to settle outstanding options, convertible debt and warrants and transferred all of the Company’s former subsidiaries to a new entity not under control of the Company. As a result of the Merger, the shareholder of SAP gained voting rights equivalent to 87.4% of the voting rights for all classes of the Company’s issued and outstanding stock. The transaction costs and the fair value of the Common Stock and the fair value of the Preferred Stock were recorded as a reduction of additional paid-in capital. The following is a summary of the Applife balance sheet prior to the reverse merger: <table style="border-collapse:collapse;width:468pt"><tr><td style="width:365.85pt" valign="middle"> </td><td colspan="2" style="width:102.15pt;border-bottom:0.5pt solid #000000" valign="middle">Recapitalization </td></tr> <tr><td style="background-color:#CCEEFF;width:365.85pt" valign="middle">Prepaids </td><td style="background-color:#CCEEFF;width:13pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="middle">$ </td><td style="background-color:#CCEEFF;width:89.15pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="middle">5,000 </td></tr> <tr><td style="width:365.85pt" valign="middle">Total assets </td><td style="width:13pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="middle">$ </td><td style="width:89.15pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="middle">5,000 </td></tr> <tr><td style="background-color:#CCEEFF;width:365.85pt" valign="middle"> </td><td style="background-color:#CCEEFF;width:13pt" valign="middle"> </td><td style="background-color:#CCEEFF;width:89.15pt" valign="middle"> </td></tr> <tr><td style="width:365.85pt" valign="middle">Accounts payable and accrued expenses </td><td style="width:13pt" valign="middle">$ </td><td style="width:89.15pt" valign="middle">5,000 </td></tr> <tr><td style="background-color:#CCEEFF;width:365.85pt" valign="middle">Series B preferred stock, 4,400 shares, stated value of $440,000 </td><td style="background-color:#CCEEFF;width:13pt;border-bottom:0.5pt solid #000000" valign="middle"> </td><td style="background-color:#CCEEFF;width:89.15pt;border-bottom:0.5pt solid #000000" valign="middle">326,434 </td></tr> <tr><td style="width:365.85pt" valign="middle">Total liabilities </td><td style="width:13pt;border-bottom:0.5pt solid #000000" valign="middle"> </td><td style="width:89.15pt;border-bottom:0.5pt solid #000000" valign="middle">331,434 </td></tr> <tr><td style="background-color:#CCEEFF;width:365.85pt" valign="middle"> </td><td style="background-color:#CCEEFF;width:13pt" valign="middle"> </td><td style="background-color:#CCEEFF;width:89.15pt" valign="middle"> </td></tr> <tr><td style="width:365.85pt" valign="middle">Applife equity at June 13, 2025; 1,040,000 shares of common stock </td><td style="width:13pt;border-bottom:0.5pt solid #000000" valign="middle"> </td><td style="width:89.15pt;border-bottom:0.5pt solid #000000" valign="middle"> (326,434) </td></tr> <tr><td style="background-color:#CCEEFF;width:365.85pt" valign="middle">Total liabilities and equity </td><td style="background-color:#CCEEFF;width:13pt;border-bottom:0.75pt solid #000000" valign="middle">$ </td><td style="background-color:#CCEEFF;width:89.15pt;border-bottom:0.75pt solid #000000" valign="middle">5,000 </td></tr> </table> The following table reconciles the elements of the Merger to the Statements of Shareholders' Equity (Deficit) after the reverse merger: <table style="border-collapse:collapse;width:468pt"><tr><td style="width:366.25pt;padding-left:2.65pt;padding-right:2.65pt" valign="bottom"> </td><td style="width:12.6pt;padding-left:5.4pt;padding-right:5.4pt;border-bottom:0.5pt solid #000000" valign="top"> </td><td style="width:89.15pt;padding-left:2.65pt;padding-right:2.65pt;border-bottom:0.5pt solid #000000" valign="bottom">Recapitalization </td></tr> <tr><td style="background-color:#CCEEFF;width:366.25pt;padding-left:2.65pt;padding-right:2.65pt" valign="bottom">Recognition of Applife equity </td><td style="background-color:#CCEEFF;width:12.6pt;padding-left:5.4pt;padding-right:5.4pt;border-top:0.5pt solid #000000" valign="top">$ </td><td style="background-color:#CCEEFF;width:89.15pt;padding-right:0.75pt;border-top:0.5pt solid #000000" valign="bottom"> (326,434) </td></tr> <tr><td style="width:366.25pt;padding-left:2.65pt;padding-right:2.65pt" valign="bottom">Less: transactions costs allocated to SAP equity </td><td style="width:12.6pt;padding-left:5.4pt;padding-right:5.4pt;border-bottom:0.5pt solid #000000" valign="top"> </td><td style="width:89.15pt;padding-right:0.75pt;border-bottom:0.5pt solid #000000" valign="bottom"> (300,000) </td></tr> <tr><td style="background-color:#CCEEFF;width:366.25pt;padding-left:2.65pt;padding-right:2.65pt" valign="bottom">Effect of Merger, net of transaction costs </td><td style="background-color:#CCEEFF;width:12.6pt;padding-left:5.4pt;padding-right:5.4pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top">$ </td><td style="background-color:#CCEEFF;width:89.15pt;padding-right:0.75pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"> (626,434) </td></tr> </table> The following table details the number of shares of Common Stock issued immediately following the consummation of the merger: <table style="border-collapse:collapse;width:468pt"><tr><td style="width:365.7pt;padding-left:2.65pt;padding-right:2.65pt" valign="bottom"> </td><td style="width:102.3pt;padding-left:2.65pt;padding-right:2.65pt;border-bottom:0.5pt solid #000000" valign="bottom">Number of Shares </td></tr> <tr><td style="background-color:#CCEEFF;width:365.7pt;padding-left:2.65pt;padding-right:2.65pt" valign="bottom">Common Stock owned by Applife’s Pre-Merger shareholders </td><td style="background-color:#CCEEFF;width:102.3pt;padding-right:0.75pt;border-top:0.5pt solid #000000" valign="bottom">1,040,000 </td></tr> <tr><td style="width:365.7pt;padding-left:2.65pt;padding-right:2.65pt" valign="bottom">Common Stock consideration issued to SAP due to Merger </td><td style="width:102.3pt;padding-right:0.75pt;border-bottom:0.5pt solid #000000" valign="bottom">6,960,000 </td></tr> <tr><td style="background-color:#CCEEFF;width:365.7pt;padding-left:2.65pt;padding-right:2.65pt" valign="bottom">Total outstanding shares of Common Stock immediately after the Merger </td><td style="background-color:#CCEEFF;width:102.3pt;padding-right:0.75pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"> 8,000,000 </td></tr> </table> The following table details the number of shares of Series B Preferred Stock issued immediately following the consummation of the Merger: <table style="border-collapse:collapse;width:468pt"><tr><td style="width:365.7pt;padding-left:2.65pt;padding-right:2.65pt" valign="bottom"> </td><td style="width:102.3pt;padding-left:2.65pt;padding-right:2.65pt;border-bottom:0.5pt solid #000000" valign="bottom">Number of Shares </td></tr> <tr><td style="background-color:#CCEEFF;width:365.7pt;padding-left:2.65pt;padding-right:2.65pt" valign="bottom">Series B Preferred Stock owned by Applife’s Pre-Merger shareholders </td><td style="background-color:#CCEEFF;width:102.3pt;padding-right:0.75pt;border-top:0.5pt solid #000000" valign="bottom">- </td></tr> <tr><td style="width:365.7pt;padding-left:2.65pt;padding-right:2.65pt" valign="bottom">Series B Preferred Stock consideration issued due to Merger </td><td style="width:102.3pt;padding-right:0.75pt;border-bottom:0.5pt solid #000000" valign="bottom">4,400 </td></tr> <tr><td style="background-color:#CCEEFF;width:365.7pt;padding-left:2.65pt;padding-right:2.65pt" valign="bottom">Total outstanding shares of Series B Preferred Stock immediately after the Merger </td><td style="background-color:#CCEEFF;width:102.3pt;padding-right:0.75pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"> 4,400 </td></tr> </table> An additional 8,455 shares of Series B Preferred stock were issued in exchange for an assumed liability. The following table details the number of shares of Series C Preferred Stock issued immediately following the consummation of the Merger: <table style="border-collapse:collapse;width:468pt"><tr><td style="width:365.7pt;padding-left:2.65pt;padding-right:2.65pt" valign="bottom"> </td><td style="width:102.3pt;padding-left:2.65pt;padding-right:2.65pt;border-bottom:0.5pt solid #000000" valign="bottom">Number of Shares </td></tr> <tr><td style="background-color:#CCEEFF;width:365.7pt;padding-left:2.65pt;padding-right:2.65pt" valign="bottom">Series C Preferred Stock owned by Applife’s Pre-Merger shareholders </td><td style="background-color:#CCEEFF;width:102.3pt;padding-right:0.75pt;border-top:0.5pt solid #000000" valign="bottom">- </td></tr> <tr><td style="width:365.7pt;padding-left:2.65pt;padding-right:2.65pt" valign="bottom">Series C Preferred Stock consideration issued due to Merger </td><td style="width:102.3pt;padding-right:0.75pt;border-bottom:0.5pt solid #000000" valign="bottom">2,500 </td></tr> <tr><td style="background-color:#CCEEFF;width:365.7pt;padding-left:2.65pt;padding-right:2.65pt" valign="bottom">Total outstanding shares of Series C Preferred Stock immediately after the Merger </td><td style="background-color:#CCEEFF;width:102.3pt;padding-right:0.75pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"> 2,500 </td></tr> </table>

<table style="border-collapse:collapse;width:462.6pt;margin-left:5.4pt"><tr><td style="width:390.65pt" valign="top">Assets acquired </td><td style="width:71.95pt" valign="top"> </td></tr> <tr><td style="width:390.65pt" valign="top"> </td><td style="width:71.95pt" valign="top"> </td></tr> <tr><td style="background-color:#CCEEFF;width:390.65pt" valign="top">Inventory </td><td style="background-color:#CCEEFF;width:71.95pt" valign="top"><kbd style="position:absolute;font:11pt Times New Roman;margin-left:6pt">$</kbd><kbd style="position:absolute;text-align:right;font:11pt Times New Roman;width:55pt">5,135</kbd> </td></tr> <tr><td style="width:390.65pt" valign="top">Furniture and equipment </td><td style="width:71.95pt" valign="top"><kbd style="position:absolute;text-align:right;font:11pt Times New Roman;width:55pt">1,000</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:390.65pt" valign="top">Domain list </td><td style="background-color:#CCEEFF;width:71.95pt;border-bottom:0.75pt solid #000000" valign="top"><kbd style="position:absolute;text-align:right;font:11pt Times New Roman;width:55pt">1,000</kbd> </td></tr> <tr><td style="width:390.65pt" valign="top"> </td><td style="width:71.95pt;border-top:0.75pt solid #000000" valign="top"><kbd style="position:absolute;text-align:right;font:11pt Times New Roman;width:55pt">7,135</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:390.65pt" valign="top"> </td><td style="background-color:#CCEEFF;width:71.95pt" valign="top"> </td></tr> <tr><td style="width:390.65pt" valign="top">Cash paid </td><td style="width:71.95pt" valign="top"><kbd style="position:absolute;font:11pt Times New Roman;margin-left:6pt">$</kbd><kbd style="position:absolute;text-align:right;font:11pt Times New Roman;width:55pt">35,000</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:390.65pt" valign="top">Other items, net (see below) </td><td style="background-color:#CCEEFF;width:71.95pt" valign="top"><kbd style="position:absolute;text-align:right;font:11pt Times New Roman;width:55pt">50,000</kbd> </td></tr> <tr><td style="width:390.65pt" valign="top">Liabilities assumed </td><td style="width:71.95pt;border-bottom:0.75pt solid #000000" valign="top"><kbd style="position:absolute;text-align:right;font:11pt Times New Roman;width:55pt">2,619,863</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:390.65pt" valign="top"> </td><td style="background-color:#CCEEFF;width:71.95pt;border-top:0.75pt solid #000000" valign="top"><kbd style="position:absolute;text-align:right;font:11pt Times New Roman;width:55pt">2,704,863</kbd> </td></tr> <tr><td style="width:390.65pt" valign="top"> </td><td style="width:71.95pt;border-bottom:0.5pt solid #000000" valign="top"> </td></tr> <tr><td style="background-color:#CCEEFF;width:390.65pt" valign="top">Goodwill acquired </td><td style="background-color:#CCEEFF;width:71.95pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top"><kbd style="position:absolute;font:11pt Times New Roman;margin-left:6pt">$</kbd><kbd style="position:absolute;text-align:right;font:11pt Times New Roman;width:55pt">2,697,728</kbd> </td></tr> </table>

5135

1000

7135

35000

50000

2619863

2704863

2697728

2694863 26710

1710

2696018

1710

2697728

6960000 2500 150000 4400 440000

The following is a summary of the Applife balance sheet prior to the reverse merger: <table style="border-collapse:collapse;width:468pt"><tr><td style="width:365.85pt" valign="middle"> </td><td colspan="2" style="width:102.15pt;border-bottom:0.5pt solid #000000" valign="middle">Recapitalization </td></tr> <tr><td style="background-color:#CCEEFF;width:365.85pt" valign="middle">Prepaids </td><td style="background-color:#CCEEFF;width:13pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="middle">$ </td><td style="background-color:#CCEEFF;width:89.15pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="middle">5,000 </td></tr> <tr><td style="width:365.85pt" valign="middle">Total assets </td><td style="width:13pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="middle">$ </td><td style="width:89.15pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="middle">5,000 </td></tr> <tr><td style="background-color:#CCEEFF;width:365.85pt" valign="middle"> </td><td style="background-color:#CCEEFF;width:13pt" valign="middle"> </td><td style="background-color:#CCEEFF;width:89.15pt" valign="middle"> </td></tr> <tr><td style="width:365.85pt" valign="middle">Accounts payable and accrued expenses </td><td style="width:13pt" valign="middle">$ </td><td style="width:89.15pt" valign="middle">5,000 </td></tr> <tr><td style="background-color:#CCEEFF;width:365.85pt" valign="middle">Series B preferred stock, 4,400 shares, stated value of $440,000 </td><td style="background-color:#CCEEFF;width:13pt;border-bottom:0.5pt solid #000000" valign="middle"> </td><td style="background-color:#CCEEFF;width:89.15pt;border-bottom:0.5pt solid #000000" valign="middle">326,434 </td></tr> <tr><td style="width:365.85pt" valign="middle">Total liabilities </td><td style="width:13pt;border-bottom:0.5pt solid #000000" valign="middle"> </td><td style="width:89.15pt;border-bottom:0.5pt solid #000000" valign="middle">331,434 </td></tr> <tr><td style="background-color:#CCEEFF;width:365.85pt" valign="middle"> </td><td style="background-color:#CCEEFF;width:13pt" valign="middle"> </td><td style="background-color:#CCEEFF;width:89.15pt" valign="middle"> </td></tr> <tr><td style="width:365.85pt" valign="middle">Applife equity at June 13, 2025; 1,040,000 shares of common stock </td><td style="width:13pt;border-bottom:0.5pt solid #000000" valign="middle"> </td><td style="width:89.15pt;border-bottom:0.5pt solid #000000" valign="middle"> (326,434) </td></tr> <tr><td style="background-color:#CCEEFF;width:365.85pt" valign="middle">Total liabilities and equity </td><td style="background-color:#CCEEFF;width:13pt;border-bottom:0.75pt solid #000000" valign="middle">$ </td><td style="background-color:#CCEEFF;width:89.15pt;border-bottom:0.75pt solid #000000" valign="middle">5,000 </td></tr> </table> The following table reconciles the elements of the Merger to the Statements of Shareholders' Equity (Deficit) after the reverse merger: <table style="border-collapse:collapse;width:468pt"><tr><td style="width:366.25pt;padding-left:2.65pt;padding-right:2.65pt" valign="bottom"> </td><td style="width:12.6pt;padding-left:5.4pt;padding-right:5.4pt;border-bottom:0.5pt solid #000000" valign="top"> </td><td style="width:89.15pt;padding-left:2.65pt;padding-right:2.65pt;border-bottom:0.5pt solid #000000" valign="bottom">Recapitalization </td></tr> <tr><td style="background-color:#CCEEFF;width:366.25pt;padding-left:2.65pt;padding-right:2.65pt" valign="bottom">Recognition of Applife equity </td><td style="background-color:#CCEEFF;width:12.6pt;padding-left:5.4pt;padding-right:5.4pt;border-top:0.5pt solid #000000" valign="top">$ </td><td style="background-color:#CCEEFF;width:89.15pt;padding-right:0.75pt;border-top:0.5pt solid #000000" valign="bottom"> (326,434) </td></tr> <tr><td style="width:366.25pt;padding-left:2.65pt;padding-right:2.65pt" valign="bottom">Less: transactions costs allocated to SAP equity </td><td style="width:12.6pt;padding-left:5.4pt;padding-right:5.4pt;border-bottom:0.5pt solid #000000" valign="top"> </td><td style="width:89.15pt;padding-right:0.75pt;border-bottom:0.5pt solid #000000" valign="bottom"> (300,000) </td></tr> <tr><td style="background-color:#CCEEFF;width:366.25pt;padding-left:2.65pt;padding-right:2.65pt" valign="bottom">Effect of Merger, net of transaction costs </td><td style="background-color:#CCEEFF;width:12.6pt;padding-left:5.4pt;padding-right:5.4pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top">$ </td><td style="background-color:#CCEEFF;width:89.15pt;padding-right:0.75pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"> (626,434) </td></tr> </table> The following table details the number of shares of Common Stock issued immediately following the consummation of the merger: <table style="border-collapse:collapse;width:468pt"><tr><td style="width:365.7pt;padding-left:2.65pt;padding-right:2.65pt" valign="bottom"> </td><td style="width:102.3pt;padding-left:2.65pt;padding-right:2.65pt;border-bottom:0.5pt solid #000000" valign="bottom">Number of Shares </td></tr> <tr><td style="background-color:#CCEEFF;width:365.7pt;padding-left:2.65pt;padding-right:2.65pt" valign="bottom">Common Stock owned by Applife’s Pre-Merger shareholders </td><td style="background-color:#CCEEFF;width:102.3pt;padding-right:0.75pt;border-top:0.5pt solid #000000" valign="bottom">1,040,000 </td></tr> <tr><td style="width:365.7pt;padding-left:2.65pt;padding-right:2.65pt" valign="bottom">Common Stock consideration issued to SAP due to Merger </td><td style="width:102.3pt;padding-right:0.75pt;border-bottom:0.5pt solid #000000" valign="bottom">6,960,000 </td></tr> <tr><td style="background-color:#CCEEFF;width:365.7pt;padding-left:2.65pt;padding-right:2.65pt" valign="bottom">Total outstanding shares of Common Stock immediately after the Merger </td><td style="background-color:#CCEEFF;width:102.3pt;padding-right:0.75pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"> 8,000,000 </td></tr> </table> The following table details the number of shares of Series B Preferred Stock issued immediately following the consummation of the Merger: <table style="border-collapse:collapse;width:468pt"><tr><td style="width:365.7pt;padding-left:2.65pt;padding-right:2.65pt" valign="bottom"> </td><td style="width:102.3pt;padding-left:2.65pt;padding-right:2.65pt;border-bottom:0.5pt solid #000000" valign="bottom">Number of Shares </td></tr> <tr><td style="background-color:#CCEEFF;width:365.7pt;padding-left:2.65pt;padding-right:2.65pt" valign="bottom">Series B Preferred Stock owned by Applife’s Pre-Merger shareholders </td><td style="background-color:#CCEEFF;width:102.3pt;padding-right:0.75pt;border-top:0.5pt solid #000000" valign="bottom">- </td></tr> <tr><td style="width:365.7pt;padding-left:2.65pt;padding-right:2.65pt" valign="bottom">Series B Preferred Stock consideration issued due to Merger </td><td style="width:102.3pt;padding-right:0.75pt;border-bottom:0.5pt solid #000000" valign="bottom">4,400 </td></tr> <tr><td style="background-color:#CCEEFF;width:365.7pt;padding-left:2.65pt;padding-right:2.65pt" valign="bottom">Total outstanding shares of Series B Preferred Stock immediately after the Merger </td><td style="background-color:#CCEEFF;width:102.3pt;padding-right:0.75pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"> 4,400 </td></tr> </table> An additional 8,455 shares of Series B Preferred stock were issued in exchange for an assumed liability. The following table details the number of shares of Series C Preferred Stock issued immediately following the consummation of the Merger: <table style="border-collapse:collapse;width:468pt"><tr><td style="width:365.7pt;padding-left:2.65pt;padding-right:2.65pt" valign="bottom"> </td><td style="width:102.3pt;padding-left:2.65pt;padding-right:2.65pt;border-bottom:0.5pt solid #000000" valign="bottom">Number of Shares </td></tr> <tr><td style="background-color:#CCEEFF;width:365.7pt;padding-left:2.65pt;padding-right:2.65pt" valign="bottom">Series C Preferred Stock owned by Applife’s Pre-Merger shareholders </td><td style="background-color:#CCEEFF;width:102.3pt;padding-right:0.75pt;border-top:0.5pt solid #000000" valign="bottom">- </td></tr> <tr><td style="width:365.7pt;padding-left:2.65pt;padding-right:2.65pt" valign="bottom">Series C Preferred Stock consideration issued due to Merger </td><td style="width:102.3pt;padding-right:0.75pt;border-bottom:0.5pt solid #000000" valign="bottom">2,500 </td></tr> <tr><td style="background-color:#CCEEFF;width:365.7pt;padding-left:2.65pt;padding-right:2.65pt" valign="bottom">Total outstanding shares of Series C Preferred Stock immediately after the Merger </td><td style="background-color:#CCEEFF;width:102.3pt;padding-right:0.75pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"> 2,500 </td></tr> </table>

5000

326434

331434

-326434

5000

-326434 -300000 -626434 1040000 6960000 8000000 4400 4400 8455 2500 2500

Note 3 – Commitments and Contingencies Legal Matters From time to time the Company may be involved in certain legal actions and claims arising in the ordinary course of business. The Company was not a party to any specific legal actions or claims on June 30, 2026.

Note 4 – Other Liabilities Debt related to the assumed liabilities consisted of the following: <table style="border-collapse:collapse;width:468pt"><tr><td style="width:284.4pt" valign="middle"></td><td colspan="2" style="width:85.75pt;border-bottom:0.5pt solid #000000" valign="middle">June 30, 2026 </td><td style="width:11.8pt" valign="middle"> </td><td colspan="2" style="width:86.05pt;border-bottom:0.5pt solid #000000" valign="middle">June 30, 2025 </td></tr> <tr><td style="background-color:#CCEEFF;width:284.4pt" valign="middle">Former SAP creditors – Credit facilities* </td><td style="background-color:#CCEEFF;width:14.6pt;border-top:0.5pt solid #000000" valign="middle">$ </td><td style="background-color:#CCEEFF;width:71.15pt;border-top:0.5pt solid #000000" valign="middle">47,975 </td><td style="background-color:#CCEEFF;width:11.8pt" valign="middle"> </td><td style="background-color:#CCEEFF;width:14.85pt;border-top:0.5pt solid #000000" valign="middle">$ </td><td style="background-color:#CCEEFF;width:71.2pt;border-top:0.5pt solid #000000" valign="middle">47,975 </td></tr> <tr><td style="width:284.4pt" valign="middle">Mammoth Crest Capital* </td><td style="width:14.6pt" valign="middle"> </td><td style="width:71.15pt" valign="middle">910,000 </td><td style="width:11.8pt" valign="middle"> </td><td style="width:14.85pt" valign="middle"> </td><td style="width:71.2pt" valign="middle">910,000 </td></tr> <tr><td style="background-color:#CCEEFF;width:284.4pt" valign="middle">Credit cards </td><td style="background-color:#CCEEFF;width:14.6pt" valign="middle"> </td><td style="background-color:#CCEEFF;width:71.15pt" valign="middle">78,811 </td><td style="background-color:#CCEEFF;width:11.8pt" valign="middle"> </td><td style="background-color:#CCEEFF;width:14.85pt" valign="middle"> </td><td style="background-color:#CCEEFF;width:71.2pt" valign="middle">79,839 </td></tr> <tr><td style="width:284.4pt" valign="middle">Chris Davenport * </td><td style="width:14.6pt" valign="middle"> </td><td style="width:71.15pt" valign="middle">104,398 </td><td style="width:11.8pt" valign="middle"> </td><td style="width:14.85pt" valign="middle"> </td><td style="width:71.2pt" valign="middle">133,496 </td></tr> <tr><td style="background-color:#CCEEFF;width:284.4pt" valign="middle">Vendor payables </td><td style="background-color:#CCEEFF;width:14.6pt" valign="middle"> </td><td style="background-color:#CCEEFF;width:71.15pt" valign="middle">494,467 </td><td style="background-color:#CCEEFF;width:11.8pt" valign="middle"> </td><td style="background-color:#CCEEFF;width:14.85pt" valign="middle"> </td><td style="background-color:#CCEEFF;width:71.2pt" valign="middle">508,204 </td></tr> <tr><td style="width:284.4pt" valign="middle">Total </td><td style="width:14.6pt;border-top:1pt solid #000000;border-bottom:0.75pt solid #000000" valign="middle">$ </td><td style="width:71.15pt;border-top:1pt solid #000000;border-bottom:0.75pt solid #000000" valign="middle">1,635,651 </td><td style="width:11.8pt" valign="middle"> </td><td style="width:14.85pt;border-top:1pt solid #000000;border-bottom:0.75pt solid #000000" valign="middle">$ </td><td style="width:71.2pt;border-top:1pt solid #000000;border-bottom:0.75pt solid #000000" valign="middle">1,679,514 </td></tr> </table> *Related parties as common shares have been issued to the creditors

<table style="border-collapse:collapse;width:468pt"><tr><td style="width:284.4pt" valign="middle"></td><td colspan="2" style="width:85.75pt;border-bottom:0.5pt solid #000000" valign="middle">June 30, 2026 </td><td style="width:11.8pt" valign="middle"> </td><td colspan="2" style="width:86.05pt;border-bottom:0.5pt solid #000000" valign="middle">June 30, 2025 </td></tr> <tr><td style="background-color:#CCEEFF;width:284.4pt" valign="middle">Former SAP creditors – Credit facilities* </td><td style="background-color:#CCEEFF;width:14.6pt;border-top:0.5pt solid #000000" valign="middle">$ </td><td style="background-color:#CCEEFF;width:71.15pt;border-top:0.5pt solid #000000" valign="middle">47,975 </td><td style="background-color:#CCEEFF;width:11.8pt" valign="middle"> </td><td style="background-color:#CCEEFF;width:14.85pt;border-top:0.5pt solid #000000" valign="middle">$ </td><td style="background-color:#CCEEFF;width:71.2pt;border-top:0.5pt solid #000000" valign="middle">47,975 </td></tr> <tr><td style="width:284.4pt" valign="middle">Mammoth Crest Capital* </td><td style="width:14.6pt" valign="middle"> </td><td style="width:71.15pt" valign="middle">910,000 </td><td style="width:11.8pt" valign="middle"> </td><td style="width:14.85pt" valign="middle"> </td><td style="width:71.2pt" valign="middle">910,000 </td></tr> <tr><td style="background-color:#CCEEFF;width:284.4pt" valign="middle">Credit cards </td><td style="background-color:#CCEEFF;width:14.6pt" valign="middle"> </td><td style="background-color:#CCEEFF;width:71.15pt" valign="middle">78,811 </td><td style="background-color:#CCEEFF;width:11.8pt" valign="middle"> </td><td style="background-color:#CCEEFF;width:14.85pt" valign="middle"> </td><td style="background-color:#CCEEFF;width:71.2pt" valign="middle">79,839 </td></tr> <tr><td style="width:284.4pt" valign="middle">Chris Davenport * </td><td style="width:14.6pt" valign="middle"> </td><td style="width:71.15pt" valign="middle">104,398 </td><td style="width:11.8pt" valign="middle"> </td><td style="width:14.85pt" valign="middle"> </td><td style="width:71.2pt" valign="middle">133,496 </td></tr> <tr><td style="background-color:#CCEEFF;width:284.4pt" valign="middle">Vendor payables </td><td style="background-color:#CCEEFF;width:14.6pt" valign="middle"> </td><td style="background-color:#CCEEFF;width:71.15pt" valign="middle">494,467 </td><td style="background-color:#CCEEFF;width:11.8pt" valign="middle"> </td><td style="background-color:#CCEEFF;width:14.85pt" valign="middle"> </td><td style="background-color:#CCEEFF;width:71.2pt" valign="middle">508,204 </td></tr> <tr><td style="width:284.4pt" valign="middle">Total </td><td style="width:14.6pt;border-top:1pt solid #000000;border-bottom:0.75pt solid #000000" valign="middle">$ </td><td style="width:71.15pt;border-top:1pt solid #000000;border-bottom:0.75pt solid #000000" valign="middle">1,635,651 </td><td style="width:11.8pt" valign="middle"> </td><td style="width:14.85pt;border-top:1pt solid #000000;border-bottom:0.75pt solid #000000" valign="middle">$ </td><td style="width:71.2pt;border-top:1pt solid #000000;border-bottom:0.75pt solid #000000" valign="middle">1,679,514 </td></tr> </table>

47975

910000

78811

79839

104398

133496

494467

508204

1635651

1679514

Note 5 – Series B Preferred Stock On June 13, 2025, the Company issued Series B preferred stock to certain vendors of the Company prior to the Reverse Acquisition and for the Conversion of Convertible notes payable. Under the terms of the Series B Preferred stock, the Company issued 4,400 shares to former vendors and creditors of ALDS and 8,455 shares of Series B preferred stock upon the conversion of $845,500 of assumed liabilities from the acquisition of AP4L. Each share of the Series B Preferred Stock has a stated value of $100 per share and is convertible into shares of Common Stock at a conversion price equal to the market price of the common stock on the date of conversion based upon the previous day’s closing price of the common stock of the Company. The Series B Preferred Stock is not subject to any mandatory redemption or other similar provisions. Convertible preferred stock that is settled with a variable number of shares that have a value solely or predominantly based (at inception) on a fixed monetary amount are considered share settled debt and are accounted for as liabilities pursuant to ASC 480. The Series B preferred stock was recorded at its fair value which was based on a third-party valuation. For the year ended June 30, 2026, the total amortized amount related to the debt discount was $153,320. As of June 30, 2026, the remaining unamortized debt discount reducing the principal balance was $178,468. The discount will be recognized as interest expense in the future. The following is a summary of the Series B preferred stock as of June 30, 2026. <table style="border-collapse:collapse;width:468pt"><tr><td style="width:380.3pt" valign="top"></td><td style="width:87.7pt;border-bottom:0.5pt solid #000000" valign="top">June 30, 2026 </td></tr> <tr><td style="background-color:#CCEEFF;width:380.3pt" valign="top">Series B Preferred stock - 12,855 shares </td><td style="background-color:#CCEEFF;width:87.7pt;border-top:0.5pt solid #000000" valign="top"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:70pt">1,285,500 </kbd> </td></tr> <tr><td style="width:380.3pt" valign="top">Discount </td><td style="width:87.7pt;border-bottom:0.5pt solid #000000" valign="top"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:70pt">(178,468)</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:380.3pt" valign="top">Total </td><td style="background-color:#CCEEFF;width:87.7pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:70pt">1,107,032 </kbd> </td></tr> </table> On December 8, 2025, the Company issued an additional 1,300 shares of Series B Preferred Stock under the same terms as the June 13, 2025 issuance to their directors as a bonus for filing the Form S-1. Amortization of the discount commenced January 1, 2026. For the period ended June 30, 2026, the total amortized amount related to the debt discount was $7,404. As of June 30, 2026, the remaining unamortized debt discount reducing the principal balance was $26,111. The discount will be recognized as interest expense in the future. The following is a summary of the Series B preferred stock as of June 30, 2026. <table style="border-collapse:collapse;width:468pt"><tr><td style="width:380.3pt" valign="top"></td><td style="width:87.7pt;border-bottom:0.5pt solid #000000" valign="top">June 30, 2026 </td></tr> <tr><td style="background-color:#CCEEFF;width:380.3pt" valign="top">Series B Preferred stock – 1,300 shares </td><td style="background-color:#CCEEFF;width:87.7pt;border-top:0.5pt solid #000000" valign="top"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:70pt">130,000 </kbd> </td></tr> <tr><td style="width:380.3pt" valign="top">Discount </td><td style="width:87.7pt;border-bottom:0.5pt solid #000000" valign="top"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:70pt">(26,111)</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:380.3pt" valign="top">Total </td><td style="background-color:#CCEEFF;width:87.7pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:70pt">103,889 </kbd> </td></tr> </table> On May 27, 2026, the Company issued 360 shares of Series B Preferred Stock for consulting services valued at $36,000. This amount was fully recorded at issuance and there is no discount associated with this. The carrying amount of the Series B preferred stock as of June 30, 2026 and 2025 was as follows: <table style="border-collapse:collapse;width:100.02%"><tr style="height:7.2pt"><td style="width:65.08%" valign="middle"></td><td style="width:15.98%;border-bottom:1pt solid #000000" valign="top">June 30, 2026 </td><td style="width:2.8%;border-bottom:1pt solid #000000" valign="top"> </td><td style="width:16.14%;border-bottom:1pt solid #000000" valign="top">June 30, 2025 </td></tr> <tr style="height:7.2pt"><td style="background-color:#CCEEFF;width:65.08%" valign="middle">Series B Preferred stock - 14,515 and 12,855, respectively </td><td style="background-color:#CCEEFF;width:15.98%" valign="middle"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:72pt">1,451,500 </kbd> </td><td style="background-color:#CCEEFF;width:2.8%" valign="top"> </td><td style="background-color:#CCEEFF;width:16.14%" valign="middle"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:72pt">1,285,500 </kbd> </td></tr> <tr style="height:7.2pt"><td style="width:65.08%" valign="middle">Discount </td><td style="width:15.98%;border-bottom:1pt solid #000000" valign="middle"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:72pt">(204,579)</kbd> </td><td style="width:2.8%;border-bottom:1pt solid #000000" valign="top"> </td><td style="width:16.14%;border-bottom:1pt solid #000000" valign="middle"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:72pt">(331,788)</kbd> </td></tr> <tr style="height:7.2pt"><td style="background-color:#CCEEFF;width:65.08%" valign="middle">Total </td><td style="background-color:#CCEEFF;width:15.98%;border-bottom:1pt solid #000000" valign="middle"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:72pt">1,246,921 </kbd> </td><td style="background-color:#CCEEFF;width:2.8%;border-bottom:1pt solid #000000" valign="top"> </td><td style="background-color:#CCEEFF;width:16.14%;border-bottom:1pt solid #000000" valign="middle"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:72pt">953,712 </kbd> </td></tr> </table> The Company amortized $160,724 in discount related to the Series B preferred stock for the year ended June 30, 2026.

4400 8455 845500

153320

178468

<table style="border-collapse:collapse;width:468pt"><tr><td style="width:380.3pt" valign="top"></td><td style="width:87.7pt;border-bottom:0.5pt solid #000000" valign="top">June 30, 2026 </td></tr> <tr><td style="background-color:#CCEEFF;width:380.3pt" valign="top">Series B Preferred stock - 12,855 shares </td><td style="background-color:#CCEEFF;width:87.7pt;border-top:0.5pt solid #000000" valign="top"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:70pt">1,285,500 </kbd> </td></tr> <tr><td style="width:380.3pt" valign="top">Discount </td><td style="width:87.7pt;border-bottom:0.5pt solid #000000" valign="top"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:70pt">(178,468)</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:380.3pt" valign="top">Total </td><td style="background-color:#CCEEFF;width:87.7pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:70pt">1,107,032 </kbd> </td></tr> </table>

1285500

178468

1107032

1300

7404

26111

<table style="border-collapse:collapse;width:468pt"><tr><td style="width:380.3pt" valign="top"></td><td style="width:87.7pt;border-bottom:0.5pt solid #000000" valign="top">June 30, 2026 </td></tr> <tr><td style="background-color:#CCEEFF;width:380.3pt" valign="top">Series B Preferred stock – 1,300 shares </td><td style="background-color:#CCEEFF;width:87.7pt;border-top:0.5pt solid #000000" valign="top"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:70pt">130,000 </kbd> </td></tr> <tr><td style="width:380.3pt" valign="top">Discount </td><td style="width:87.7pt;border-bottom:0.5pt solid #000000" valign="top"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:70pt">(26,111)</kbd> </td></tr> <tr><td style="background-color:#CCEEFF;width:380.3pt" valign="top">Total </td><td style="background-color:#CCEEFF;width:87.7pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:70pt">103,889 </kbd> </td></tr> </table>

130000

26111

103889

360

36000

<table style="border-collapse:collapse;width:100.02%"><tr style="height:7.2pt"><td style="width:65.08%" valign="middle"></td><td style="width:15.98%;border-bottom:1pt solid #000000" valign="top">June 30, 2026 </td><td style="width:2.8%;border-bottom:1pt solid #000000" valign="top"> </td><td style="width:16.14%;border-bottom:1pt solid #000000" valign="top">June 30, 2025 </td></tr> <tr style="height:7.2pt"><td style="background-color:#CCEEFF;width:65.08%" valign="middle">Series B Preferred stock - 14,515 and 12,855, respectively </td><td style="background-color:#CCEEFF;width:15.98%" valign="middle"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:72pt">1,451,500 </kbd> </td><td style="background-color:#CCEEFF;width:2.8%" valign="top"> </td><td style="background-color:#CCEEFF;width:16.14%" valign="middle"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:72pt">1,285,500 </kbd> </td></tr> <tr style="height:7.2pt"><td style="width:65.08%" valign="middle">Discount </td><td style="width:15.98%;border-bottom:1pt solid #000000" valign="middle"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:72pt">(204,579)</kbd> </td><td style="width:2.8%;border-bottom:1pt solid #000000" valign="top"> </td><td style="width:16.14%;border-bottom:1pt solid #000000" valign="middle"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:72pt">(331,788)</kbd> </td></tr> <tr style="height:7.2pt"><td style="background-color:#CCEEFF;width:65.08%" valign="middle">Total </td><td style="background-color:#CCEEFF;width:15.98%;border-bottom:1pt solid #000000" valign="middle"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:72pt">1,246,921 </kbd> </td><td style="background-color:#CCEEFF;width:2.8%;border-bottom:1pt solid #000000" valign="top"> </td><td style="background-color:#CCEEFF;width:16.14%;border-bottom:1pt solid #000000" valign="middle"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:72pt">953,712 </kbd> </td></tr> </table>

14515

12855

1451500

1285500

204579

331788

1246921 953712

160724

Note 6 – Debt Convertible Notes Payable The Company entered into convertible notes payable as follows as of June 30, 2026. The chart below does not include convertible notes payable that were converted prior to July 1, 2025. <table style="border-collapse:collapse;width:468pt"><tr style="height:7.2pt"><td style="width:351.9pt" valign="bottom"> </td><td style="width:22.5pt;padding-bottom:1pt" valign="bottom"> </td><td colspan="2" style="width:81.8pt;border-bottom:1pt solid #000000" valign="bottom">June 30, 2026 </td><td style="width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="width:351.9pt" valign="bottom"> </td><td style="width:22.5pt" valign="bottom"> </td><td colspan="2" style="width:81.8pt" valign="bottom"> </td><td style="width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:351.9pt" valign="bottom">Convertible note entered into August 1, 2025 due August 1, 2026; One-time interest charge of $22,440 (12%) added to principal at inception. OID of $20,000 on this convertible note. Note is in default as the Company failed to make their required payment and recorded an additional discount of $148,729 on January 30, 2026. </td><td style="background-color:#D3F0FE;width:22.5pt" valign="bottom"> </td><td style="background-color:#D3F0FE;width:13.5pt" valign="bottom">$ </td><td style="background-color:#D3F0FE;width:68.3pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:52pt">209,440 </kbd> </td><td style="background-color:#D3F0FE;width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="width:351.9pt" valign="bottom"> </td><td style="width:22.5pt" valign="bottom"> </td><td style="width:13.5pt" valign="bottom"> </td><td style="width:68.3pt" valign="bottom"> </td><td style="width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:351.9pt" valign="bottom">Convertible note entered into November 10, 2025 due November 10, 2026; One-time interest charge of $7,200 (12%) added to principal at inception. OID and debt discount of $67,200 on this convertible note. </td><td style="background-color:#D3F0FE;width:22.5pt" valign="bottom">(a) </td><td style="background-color:#D3F0FE;width:13.5pt" valign="bottom"> </td><td style="background-color:#D3F0FE;width:68.3pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:52pt">67,200 </kbd> </td><td style="background-color:#D3F0FE;width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="width:351.9pt" valign="bottom"> </td><td style="width:22.5pt" valign="bottom"> </td><td style="width:13.5pt" valign="bottom"> </td><td style="width:68.3pt" valign="bottom"> </td><td style="width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:351.9pt" valign="bottom">Convertible note entered into November 10, 2025 due November 10, 2026; One-time interest charge of $7,200 (12%) added to principal at inception. OID and debt discount of $67,200 on this convertible note. </td><td style="background-color:#D3F0FE;width:22.5pt" valign="bottom">(b) </td><td style="background-color:#D3F0FE;width:13.5pt" valign="bottom"> </td><td style="background-color:#D3F0FE;width:68.3pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:52pt">67,200 </kbd> </td><td style="background-color:#D3F0FE;width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="width:351.9pt" valign="bottom"> </td><td style="width:22.5pt" valign="bottom"> </td><td style="width:13.5pt" valign="bottom"> </td><td style="width:68.3pt" valign="bottom"> </td><td style="width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:351.9pt" valign="bottom">Convertible note entered into November 18, 2025 due November 18, 2026; One-time interest charge of $7,200 (12%) added to principal at inception. OID and debt discount of $67,200 on this convertible note. </td><td style="background-color:#D3F0FE;width:22.5pt" valign="bottom">(c) </td><td style="background-color:#D3F0FE;width:13.5pt" valign="bottom"> </td><td style="background-color:#D3F0FE;width:68.3pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:52pt">58,948 </kbd> </td><td style="background-color:#D3F0FE;width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="width:351.9pt" valign="bottom"> </td><td style="width:22.5pt" valign="bottom"> </td><td style="width:13.5pt" valign="bottom"> </td><td style="width:68.3pt" valign="bottom"> </td><td style="width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:351.9pt" valign="bottom">Convertible note entered into November 20, 2025 due November 20, 2026; One-time interest charge of $7,200 (12%) added to principal at inception. OID and debt discount of $67,200 on this convertible note. </td><td style="background-color:#D3F0FE;width:22.5pt" valign="bottom">(d) </td><td style="background-color:#D3F0FE;width:13.5pt" valign="bottom"> </td><td style="background-color:#D3F0FE;width:68.3pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:52pt">67,200 </kbd> </td><td style="background-color:#D3F0FE;width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="width:351.9pt" valign="bottom"> </td><td style="width:22.5pt" valign="bottom"> </td><td style="width:13.5pt" valign="bottom"> </td><td style="width:68.3pt" valign="bottom"> </td><td style="width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:351.9pt" valign="bottom">Convertible note entered into November 20, 2025 due August 20, 2026 at 5% interest per annum. OID and debt discount of $85,165 on this convertible note. This note is in default as of the date of this report. </td><td style="background-color:#D3F0FE;width:22.5pt" valign="bottom">(e) </td><td style="background-color:#D3F0FE;width:13.5pt" valign="bottom"> </td><td style="background-color:#D3F0FE;width:68.3pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:52pt">150,000 </kbd> </td><td style="background-color:#D3F0FE;width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="width:351.9pt" valign="bottom"> </td><td style="width:22.5pt" valign="bottom"> </td><td style="width:13.5pt" valign="bottom"> </td><td style="width:68.3pt" valign="bottom"> </td><td style="width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:351.9pt" valign="bottom">Convertible note entered into November 20, 2025 due August 20, 2026 at 8% interest per annum on the Equity Line of Credit. OID and debt discount of $127,748 on this convertible note. This note is in default as of the date of this report. </td><td style="background-color:#D3F0FE;width:22.5pt" valign="bottom">(f) </td><td style="background-color:#D3F0FE;width:13.5pt" valign="bottom"> </td><td style="background-color:#D3F0FE;width:68.3pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:52pt">225,000 </kbd> </td><td style="background-color:#D3F0FE;width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="width:351.9pt" valign="bottom"> </td><td style="width:22.5pt" valign="bottom"> </td><td style="width:13.5pt" valign="bottom"> </td><td style="width:68.3pt" valign="bottom"> </td><td style="width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:351.9pt" valign="bottom">Convertible note entered into November 25, 2025 due November 25, 2026; One-time interest charge of $7,200 (12%) added to principal at inception. OID and debt discount of $67,200 on this convertible note. </td><td style="background-color:#D3F0FE;width:22.5pt" valign="bottom">(g) </td><td style="background-color:#D3F0FE;width:13.5pt" valign="bottom"> </td><td style="background-color:#D3F0FE;width:68.3pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:52pt">42,200 </kbd> </td><td style="background-color:#D3F0FE;width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="width:351.9pt" valign="bottom"> </td><td style="width:22.5pt" valign="bottom"> </td><td style="width:13.5pt" valign="bottom"> </td><td style="width:68.3pt" valign="bottom"> </td><td style="width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:351.9pt" valign="bottom">Convertible note entered into March 9, 2026 due March 9, 2027; One-time interest charge of $7,200 (12%) added to principal at inception. OID and debt discount of $67,200 on this convertible note. </td><td style="background-color:#D3F0FE;width:22.5pt" valign="bottom">(h) </td><td style="background-color:#D3F0FE;width:13.5pt" valign="bottom"> </td><td style="background-color:#D3F0FE;width:68.3pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:52pt">67,200 </kbd> </td><td style="background-color:#D3F0FE;width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="width:351.9pt" valign="bottom"> </td><td style="width:22.5pt" valign="bottom"> </td><td style="width:13.5pt" valign="bottom"> </td><td style="width:68.3pt" valign="bottom"> </td><td style="width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:351.9pt" valign="bottom"> Total </td><td style="background-color:#D3F0FE;width:22.5pt" valign="bottom"> </td><td style="background-color:#D3F0FE;width:13.5pt" valign="bottom"> </td><td style="background-color:#D3F0FE;width:68.3pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:52pt">954,388 </kbd> </td><td style="background-color:#D3F0FE;width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="width:351.9pt;padding-bottom:1pt" valign="bottom">Less: Discounts </td><td style="width:22.5pt;padding-bottom:1pt" valign="bottom"> </td><td style="width:13.5pt;border-bottom:1pt solid #000000" valign="bottom"> </td><td style="width:68.3pt;border-bottom:1pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:52pt">(228,288)</kbd> </td><td style="width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:351.9pt" valign="bottom">Current portion of convertible promissory notes </td><td style="background-color:#D3F0FE;width:22.5pt" valign="bottom"> </td><td style="background-color:#D3F0FE;width:13.5pt;border-top:1pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#D3F0FE;width:68.3pt;border-top:1pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:52pt">726,100 </kbd> </td><td style="background-color:#D3F0FE;width:11.8pt" valign="top"> </td></tr> </table> Promissory Notes – Non-related Parties The Company entered into promissory notes with non-related parties as follows as of June 30, 2026. <table style="border-collapse:collapse;width:97.94%"><tr style="height:7.2pt"><td style="width:75.08%" valign="middle"> </td><td style="width:4.8%" valign="middle"> </td><td colspan="2" style="width:17.32%;border-bottom:0.5pt solid #000000" valign="middle">June 30, 2026 </td><td style="width:2.8%" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="width:75.08%" valign="middle"> </td><td style="width:4.8%" valign="middle"> </td><td style="width:2.88%" valign="middle"> </td><td style="width:14.44%" valign="middle"> </td><td style="width:2.8%" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:75.08%" valign="middle">Promissory note entered into April 21, 2026 due earlier of October 21, 2026 and the Company’s issuance of $1,000,000 in the sale of debt or equity to one or more investors who are not Affiliates, officers or directors. Interest will accrue at 10% per annum. </td><td style="background-color:#D3F0FE;width:4.8%" valign="bottom">(j) </td><td style="background-color:#D3F0FE;width:2.88%" valign="bottom"> </td><td style="background-color:#D3F0FE;width:14.44%" valign="bottom">5,000 </td><td style="background-color:#D3F0FE;width:2.8%" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="width:75.08%" valign="middle"> </td><td style="width:4.8%" valign="bottom"> </td><td style="width:2.88%" valign="bottom"> </td><td style="width:14.44%" valign="bottom"> </td><td style="width:2.8%" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:75.08%" valign="middle">Promissory note entered into April 22, 2026 due earlier of October 22, 2026 and the Company’s issuance of $1,000,000 in the sale of debt or equity to one or more investors who are not Affiliates, officers or directors. Interest will accrue at 10% per annum. </td><td style="background-color:#D3F0FE;width:4.8%" valign="bottom">(k) </td><td style="background-color:#D3F0FE;width:2.88%" valign="bottom"> </td><td style="background-color:#D3F0FE;width:14.44%" valign="bottom">25,000 </td><td style="background-color:#D3F0FE;width:2.8%" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="width:75.08%" valign="middle"> </td><td style="width:4.8%" valign="bottom"> </td><td style="width:2.88%" valign="bottom"> </td><td style="width:14.44%" valign="bottom"> </td><td style="width:2.8%" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:75.08%" valign="middle">Promissory note entered into May 27, 2026 due earlier of November 27, 2026 and the Company’s issuance of $1,000,000 in the sale of debt or equity to one or more investors who are not Affiliates, officers or directors. Interest will accrue at 10% per annum. </td><td style="background-color:#D3F0FE;width:4.8%" valign="bottom">(n) </td><td style="background-color:#D3F0FE;width:2.88%" valign="bottom"> </td><td style="background-color:#D3F0FE;width:14.44%" valign="bottom">10,000 </td><td style="background-color:#D3F0FE;width:2.8%" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="width:75.08%" valign="middle"> </td><td style="width:4.8%" valign="bottom"> </td><td style="width:2.88%" valign="bottom"> </td><td style="width:14.44%" valign="bottom"> </td><td style="width:2.8%" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:75.08%" valign="middle">Promissory note entered into June 5, 2026 due earlier of December 5, 2026 and the Company’s issuance of $1,000,000 in the sale of debt or equity to one or more investors who are not Affiliates, officers or directors. Interest will accrue at 10% per annum. </td><td style="background-color:#D3F0FE;width:4.8%" valign="bottom">(o) </td><td style="background-color:#D3F0FE;width:2.88%;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="background-color:#D3F0FE;width:14.44%;border-bottom:0.5pt solid #000000" valign="bottom">10,000 </td><td style="background-color:#D3F0FE;width:2.8%" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="width:75.08%" valign="middle"> </td><td style="width:4.8%" valign="bottom"> </td><td style="width:2.88%;border-top:0.5pt solid #000000" valign="bottom"> </td><td style="width:14.44%" valign="bottom"> </td><td style="width:2.8%" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:75.08%" valign="middle">Total </td><td style="background-color:#D3F0FE;width:4.8%" valign="bottom"> </td><td style="background-color:#D3F0FE;width:2.88%" valign="bottom">$ </td><td style="background-color:#D3F0FE;width:14.44%" valign="bottom">50,000 </td><td style="background-color:#D3F0FE;width:2.8%" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="width:75.08%" valign="middle">Less: Discounts </td><td style="width:4.8%" valign="bottom"> </td><td style="width:2.88%" valign="bottom"> </td><td style="width:14.44%" valign="bottom">(10,250) </td><td style="width:2.8%" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:75.08%" valign="middle">Current portion of promissory notes – non-related parties </td><td style="background-color:#D3F0FE;width:4.8%" valign="bottom"> </td><td style="background-color:#D3F0FE;width:2.88%;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#D3F0FE;width:14.44%;border-bottom:3px double #000000" valign="bottom">39,750 </td><td style="background-color:#D3F0FE;width:2.8%" valign="top"> </td></tr> </table> Promissory Notes – Related Parties The Company entered into promissory notes with related parties as follows as of June 30, 2026. <table style="border-collapse:collapse;width:468.05pt"><tr style="height:7.2pt"><td style="width:351.9pt" valign="bottom"> </td><td style="width:27pt;padding-bottom:1pt" valign="bottom"> </td><td colspan="2" style="width:77.35pt;border-bottom:0.5pt solid #000000" valign="bottom">June 30, 2026 </td><td style="width:11.8pt;padding-bottom:1pt" valign="bottom"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:351.9pt" valign="bottom">Promissory note entered into April 10, 2026 due earlier of October 10, 2026 and the Company’s issuance of $1,000,000 in the sale of debt or equity to one or more investors who are not Affiliates, officers or directors. Interest will accrue at 10% per annum. </td><td style="background-color:#D3F0FE;width:27pt" valign="bottom">(i) </td><td style="background-color:#D3F0FE;width:13.5pt;border-top:0.5pt solid #000000" valign="bottom"> </td><td style="background-color:#D3F0FE;width:63.85pt;border-top:0.5pt solid #000000" valign="bottom">27,500 </td><td style="background-color:#D3F0FE;width:11.8pt" valign="bottom"> </td></tr> <tr style="height:7.2pt"><td style="width:351.9pt" valign="bottom"> </td><td style="width:27pt" valign="bottom"> </td><td style="width:13.5pt" valign="bottom"> </td><td style="width:63.85pt" valign="bottom"> </td><td style="width:11.8pt" valign="bottom"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:351.9pt" valign="bottom">Promissory note entered into May 19, 2026 due earlier of November 19, 2026 and the Company’s issuance of $1,000,000 in the sale of debt or equity to one or more investors who are not Affiliates, officers or directors. Interest will accrue at 10% per annum. </td><td style="background-color:#D3F0FE;width:27pt" valign="bottom">(l) </td><td style="background-color:#D3F0FE;width:13.5pt" valign="bottom"> </td><td style="background-color:#D3F0FE;width:63.85pt" valign="bottom">10,000 </td><td style="background-color:#D3F0FE;width:11.8pt" valign="bottom"> </td></tr> <tr style="height:7.2pt"><td style="width:351.9pt" valign="bottom"> </td><td style="width:27pt" valign="bottom"> </td><td style="width:13.5pt" valign="bottom"> </td><td style="width:63.85pt" valign="bottom"> </td><td style="width:11.8pt" valign="bottom"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:351.9pt" valign="bottom">Promissory note entered into May 19, 2026 due earlier of November 19, 2026 and the Company’s issuance of $1,000,000 in the sale of debt or equity to one or more investors who are not Affiliates, officers or directors. Interest will accrue at 10% per annum. </td><td style="background-color:#D3F0FE;width:27pt" valign="bottom">(m) </td><td style="background-color:#D3F0FE;width:13.5pt" valign="bottom"> </td><td style="background-color:#D3F0FE;width:63.85pt" valign="bottom">5,000 </td><td style="background-color:#D3F0FE;width:11.8pt" valign="bottom"> </td></tr> <tr style="height:7.2pt"><td style="width:351.9pt" valign="bottom"> </td><td style="width:27pt" valign="bottom"> </td><td colspan="2" style="width:77.35pt" valign="bottom"> </td><td style="width:11.8pt" valign="bottom"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:351.9pt" valign="bottom">Promissory note entered into June 25, 2026 due earlier of December 25, 2026 and the Company’s issuance of $1,000,000 in the sale of debt or equity to one or more investors who are not Affiliates, officers or directors. Interest will accrue at 10% per annum. </td><td style="background-color:#D3F0FE;width:27pt" valign="bottom">(p) </td><td style="background-color:#D3F0FE;width:13.5pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="background-color:#D3F0FE;width:63.85pt;border-bottom:0.5pt solid #000000" valign="bottom">5,000 </td><td style="background-color:#D3F0FE;width:11.8pt" valign="bottom"> </td></tr> <tr style="height:7.2pt"><td style="width:351.9pt;padding-bottom:1pt" valign="bottom"> </td><td style="width:27pt;padding-bottom:1pt" valign="bottom"> </td><td style="width:13.5pt;border-top:0.5pt solid #000000" valign="bottom"> </td><td style="width:63.85pt;border-top:0.5pt solid #000000" valign="bottom"> </td><td style="width:11.8pt;padding-bottom:1pt" valign="bottom"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:351.9pt" valign="bottom">Total </td><td style="background-color:#D3F0FE;width:27pt" valign="bottom"> </td><td style="background-color:#D3F0FE;width:13.5pt" valign="bottom">$ </td><td style="background-color:#D3F0FE;width:63.85pt" valign="bottom">47,500 </td><td style="background-color:#D3F0FE;width:11.8pt" valign="bottom"> </td></tr> <tr style="height:7.2pt"><td style="width:351.9pt" valign="bottom">Less: Discounts </td><td style="width:27pt" valign="bottom"> </td><td style="width:13.5pt" valign="bottom"> </td><td style="width:63.85pt" valign="bottom">(8,599) </td><td style="width:11.8pt" valign="bottom"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:351.9pt" valign="bottom">Current portion of promissory notes –related parties </td><td style="background-color:#D3F0FE;width:27pt" valign="bottom"> </td><td style="background-color:#D3F0FE;width:13.5pt;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#D3F0FE;width:63.85pt;border-bottom:3px double #000000" valign="bottom">38,901 </td><td style="background-color:#D3F0FE;width:11.8pt" valign="bottom"> </td></tr> </table> Prior to July 1, 2025 The Company issued convertible debt with detachable warrants for $600,000 during the period ended June 30, 2025. The fair value of the warrants of $802,589 were determined based on a Black-Scholes calculation. Upon initial recognition of the convertible notes, the fair value of issued warrants exceeded the amount of proceeds. The resulting discount to the carrying amount of the convertible notes is amortized over the life of the note and recognized as interest expense under the effective interest method until the earliest of conversion date. The initial allocation of the proceeds was as follows: <table style="border-collapse:collapse;width:473.4pt"><tr style="height:7.2pt"><td style="width:356.4pt" valign="top"> </td><td style="width:13.5pt" valign="top"> </td><td style="width:103.5pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#CCEEFF;width:356.4pt" valign="top">Fair value of the warrants issued </td><td style="background-color:#CCEEFF;width:13.5pt" valign="bottom">$ </td><td style="background-color:#CCEEFF;width:103.5pt" valign="bottom">802,589 </td></tr> <tr style="height:7.2pt"><td style="width:356.4pt" valign="top">Discount on debt </td><td style="width:13.5pt;border-bottom:0.5pt solid #000000" valign="top"> </td><td style="width:103.5pt;border-bottom:0.5pt solid #000000" valign="bottom">(600,000) </td></tr> <tr style="height:7.2pt"><td style="background-color:#CCEEFF;width:356.4pt" valign="top">Initial finance cost </td><td style="background-color:#CCEEFF;width:13.5pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#CCEEFF;width:103.5pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">202,589 </td></tr> </table> The debt discount was amortized to interest expense which brought the carrying amount of the convertible notes to $600,000. The total interest expense was $802,589. The debt was converted into 810 shares of Series D Preferred stock with a stated value of $1,000 per share. The Series D preferred stock was valued at $810,000 using Black Scholes. This resulted in a loss on extinguishment of debt of $210,000. Subsequent to July 1, 2025 Convertible Promissory Notes On August 1, 2025, the Company entered into a twelve-month promissory note in the principal amount of $187,000 with an investor. The note contained a one-time interest charge of $22,440 (12%) which was added to the face amount of the note. The note is convertible into common stock at an original 25% discount to the average of the five trading day period immediately preceding the conversion date. The note is not convertible until the earlier of (i) an Event of Default; or (b) the date the Company fails to pay any Amortization payment (as defined in the Note) which commences January 30, 2026 and runs through the maturity date. The conversion price has now been updated as the Company had subsequent note issuances that contain a conversion price lower than the original conversion price contained in this note. The Company failed to make their required Amortization payment which triggered a default. As a result the Company recorded an additional discount of $148,729 which is reflected as a derivative liability. The Company is in default of this note effective January 30, 2026 and is required to recognize default interest at 15% per annum as a result and recorded an additional $13,090 in accrued interest through June 30, 2026. On November 10, 2025, the Company entered into a twelve-month promissory note in the principal amount of $60,000 with an investor. The note contained a one-time interest charge of $7,200 (12%) which was added to the face amount of the note. The note is convertible into common stock at any time after the issuance date at a 35% discount multiplied by the lowest trading price of the common stock during the ten trading day period preceding the conversion date. A total of $7,280 in transaction costs and legal fees were netted from the proceeds received by the Company. On November 10, 2025, the Company entered into a twelve-month promissory note in the principal amount of $60,000 with an investor. The note contained a one-time interest charge of $7,200 (12%) which was added to the face amount of the note. The note is convertible into common stock at any time after the issuance date at a 35% discount multiplied by the lowest trading price of the common stock during the ten trading day period preceding the conversion date. A total of $7,280 in transaction costs and legal fees were netted from the proceeds received by the Company. On November 18, 2025, the Company entered into a twelve-month promissory note in the principal amount of $60,000 with an investor. The note contained a one-time interest charge of $7,200 (12%) which was added to the face amount of the note. The note is convertible into common stock at any time after the issuance date at a 35% discount multiplied by the lowest trading price of the common stock during the ten trading day period preceding the conversion date. A total of $7,280 in transaction costs and legal fees were netted from the proceeds received by the Company. On January 26, 2026, the investor converted $8,252 of principal of this convertible note, together with a $1,750 conversion fee, into 8,512 shares of common stock. On November 20, 2025, the Company entered into a twelve-month promissory note in the principal amount of $60,000 with an investor. The note contained a one-time interest charge of $7,200 (12%) which was added to the face amount of the note. The note is convertible into common stock at any time after the issuance date at a 35% discount multiplied by the lowest trading price of the common stock during the ten trading day period preceding the conversion date. A total of $3,780 in transaction costs fees were netted from the proceeds received by the Company. On November 20, 2025, the Company entered into a nine-month promissory note in the principal amount of $150,000 with an investor. The note bears interest at a rate of 5%. The note is convertible into common stock at any time after the issuance date at a conversion price of $0.01 per share. The note is subject to an adjustment of this conversion price based on subsequent sales. Should a conversion price be lower, then the conversion price will be adjusted accordingly. On November 25, 2025 the conversion price changed to $0.008. A $25,000 charge for legal fees was netted from the proceeds received by the Company. On August 20, 2026, this note was in default. On November 20, 2025, the Company entered into a nine-month promissory note in the principal amount of $225,000 with an investor in connection with an Equity Line of Credit Agreement entered into between the Company and the investor. The note bears interest at a rate of 8%. The note is convertible into common stock at any time after the issuance date at a conversion price of $0.01 per share. The note is subject to an adjustment of this conversion price based on subsequent sales. Should a conversion price be lower, then the conversion price will be adjusted accordingly. On November 25, 2025 the conversion price changed to $0.008. The entire note balance of $225,000 for transaction costs was netted from the proceeds received by the Company. See below for additional disclosure on the Equity Line of Credit. On August 20, 2026, this note was in default. On November 25, 2025, the Company entered into a twelve-month promissory note in the principal amount of $60,000 with an investor. The note contained a one-time interest charge of $7,200 (12%) which was added to the face amount of the note. The note is convertible into common stock at any time after the issuance date at a 35% discount multiplied by the lowest trading price of the common stock during the ten trading day period preceding the conversion date. A total of $3,780 in transaction costs fees were netted from the proceeds received by the Company. In June 2026, the investor converted $25,000 of this convertible note. On March 9, 2026, the Company entered into a twelve-month promissory note in the principal amount of $60,000 with an investor. The note contained a one-time interest charge of $7,200 (12%) which was added to the face amount of the note. The note is convertible into common stock at any time after the issuance date at a 35% discount multiplied by the lowest trading price of the common stock during the ten trading day period preceding the conversion date. A total of $3,780 in transaction costs fees were netted from the proceeds received by the Company. Promissory Notes – Non-related Parties On April 21, 2026, the Company entered into a Promissory Note with an individual in the amount of $5,000 with a maturity date of the earlier of (i) October 21, 2026 and (ii) the Company’s issuance or sale of debt or equity to one or more investors who are not Affiliates, officers, directors, employees or existing shareholders of the Company in one transaction or a series of related transactions, in a priced equity financing round with a fixed pre-money valuation, where the Company receives aggregate proceeds of at least $1,000,000 excluding the amount of principal and accrued interest under the $5,000 note. Interest shall accrue at 10% per annum on this note. On April 22, 2026, the Company entered into a Promissory Note with an individual in the amount of $25,000 with a maturity date of the earlier of (i) October 22, 2026 and (ii) the Company’s issuance or sale of debt or equity to one or more investors who are not Affiliates, officers, directors, employees or existing shareholders of the Company in one transaction or a series of related transactions, in a priced equity financing round with a fixed pre-money valuation, where the Company receives aggregate proceeds of at least $1,000,000 excluding the amount of principal and accrued interest under the $25,000 note. Interest shall accrue at 10% per annum on this note. On May 27, 2026, the Company entered into a Promissory Note with an individual in the amount of $10,000 with a maturity date of the earlier of (i) November 27, 2026 and (ii) the Company’s issuance or sale of debt or equity to one or more investors who are not Affiliates, officers, directors, employees or existing shareholders of the Company in one transaction or a series of related transactions, in a priced equity financing round with a fixed pre-money valuation, where the Company receives aggregate proceeds of at least $1,000,000 excluding the amount of principal and accrued interest under the $10,000 note. Interest shall accrue at 10% per annum on this note. On June 5, 2026, the Company entered into a Promissory Note with an individual in the amount of $10,000 with a maturity date of the earlier of (i) December 5, 2026 and (ii) the Company’s issuance or sale of debt or equity to one or more investors who are not Affiliates, officers, directors, employees or existing shareholders of the Company in one transaction or a series of related transactions, in a priced equity financing round with a fixed pre-money valuation, where the Company receives aggregate proceeds of at least $1,000,000 excluding the amount of principal and accrued interest under the $10,000 note. Interest shall accrue at 10% per annum on this note. Promissory Notes – Related Parties On April 10, 2026, the Company entered into a Promissory Note with an individual in the amount of $27,500 with a maturity date of the earlier of (i) October 10, 2026 and (ii) the Company’s issuance or sale of debt or equity to one or more investors who are not Affiliates, officers, directors, employees or existing shareholders of the Company in one transaction or a series of related transactions, in a priced equity financing round with a fixed pre-money valuation, where the Company receives aggregate proceeds of at least $1,000,000 excluding the amount of principal and accrued interest under the $27,500 note. Interest shall accrue at 10% per annum on this note. This investor had made advances to the Company and then converted those advances on April 10, 2026 into a formalized note agreement. On May 19, 2026, the Company entered into a Promissory Note with an individual in the amount of $10,000 with a maturity date of the earlier of (i) November 19, 2026 and (ii) the Company’s issuance or sale of debt or equity to one or more investors who are not Affiliates, officers, directors, employees or existing shareholders of the Company in one transaction or a series of related transactions, in a priced equity financing round with a fixed pre-money valuation, where the Company receives aggregate proceeds of at least $1,000,000 excluding the amount of principal and accrued interest under the $5,000 note. Interest shall accrue at 10% per annum on this note. On May 19, 2026, the Company entered into a Promissory Note with an individual in the amount of $5,000 with a maturity date of the earlier of (i) November 19, 2026 and (ii) the Company’s issuance or sale of debt or equity to one or more investors who are not Affiliates, officers, directors, employees or existing shareholders of the Company in one transaction or a series of related transactions, in a priced equity financing round with a fixed pre-money valuation, where the Company receives aggregate proceeds of at least $1,000,000 excluding the amount of principal and accrued interest under the $5,000 note. Interest shall accrue at 10% per annum on this note. On June 25, 2026, the Company entered into a Promissory Note with an individual in the amount of $5,000 with a maturity date of the earlier of (i) December 25, 2026 and (ii) the Company’s issuance or sale of debt or equity to one or more investors who are not Affiliates, officers, directors, employees or existing shareholders of the Company in one transaction or a series of related transactions, in a priced equity financing round with a fixed pre-money valuation, where the Company receives aggregate proceeds of at least $1,000,000 excluding the amount of principal and accrued interest under the $5,000 note. Interest shall accrue at 10% per annum on this note. The Company recognized $28,680 in discounts on the related and non-related party promissory notes for the 33,000 common shares issued and 6,000 accrued common shares that were for inducements provided to the lenders for entering into these notes under ASC 470-20. There was $9,831 recorded as amortization for this discount in the year ended June 30, 2026. Equity Line of Credit On November 20, 2025, we entered into the Purchase Agreement with the CM Selling Stockholder (the “CM Purchase Agreement”), pursuant to which the CM Selling Stockholder has agreed to purchase from us up to $15,000,000 of our common stock (subject to certain limitations). Also, on November 20, 2025, we entered into a Registration Rights Agreement, with the CM Selling Stockholder, pursuant to which we agreed to file a registration statement with the SEC to register the Selling Stockholder’s resale of shares of common stock issuable by us pursuant to the CM Purchase Agreement. In addition, pursuant to the CM Purchase Agreement, we issued a Note in the amount of $225,000, (representing commitment fee valued at 1.5% of the CM Purchase Agreement amount). The CM Purchase Agreement provides that, upon the terms and subject to the conditions set forth in the CM Purchase Agreement, the Company may issue and sell to CM, and CM shall purchase from the Company, up to $15,000,000, subject to certain limitations including the Selling Stockholder’s 4.99% beneficial ownership limitation. The CM Purchase Agreement and the sale of up to $15,000,000 of shares of common stock thereunder was approved by the Company’s Board of Directors on November 20, 2025. The CM Purchase Agreement essentially gives us the right to put (or offer to sell) common stock to CM as described below. Specifically, the purchase and sale terms provided for by the CM Purchase Agreement are summarized as follows: <table style="border-collapse:collapse;width:468pt"><tr style="height:15pt"><td style="background-color:#FFFFFF;width:27.9pt" valign="top">(i) </td><td style="background-color:#FFFFFF;width:440.1pt" valign="top">Fixed Purchase. On any business day, the Company has the right to direct CM to purchase shares of common stock at a purchase price equal to 95% of the lower of (A) the daily volume weighted average price (“VWAP”) of the Company’s common stock for the five trading days immediately preceding the applicable purchase date for such Fixed Purchase and (B) the lowest trading price of a share of common stock on such date; provided that if the closing price of the common stock on such date is lower than such purchase price, then the purchase price shall be reduced to equal such closing price, and provided further that such purchases shall be subject to a daily limitation of $100,000; </td></tr> <tr style="height:15pt"><td style="background-color:#FFFFFF;width:27.9pt" valign="top"> </td><td style="background-color:#FFFFFF;width:440.1pt" valign="top"> </td></tr> <tr style="height:15pt"><td style="background-color:#FFFFFF;width:27.9pt" valign="top">(ii) </td><td style="background-color:#FFFFFF;width:440.1pt" valign="top">VWAP Purchase. On any business day, the Company has the right to direct CM to purchase common stock at a purchase price equal to 95% of the lower of (A) the closing sale price on such date and (B) the VWAP during the applicable VWAAP Purchase Period. , provided that such purchases shall be subject to a daily limitation of $100,000; and </td></tr> <tr style="height:15pt"><td style="background-color:#FFFFFF;width:27.9pt" valign="top"> </td><td style="background-color:#FFFFFF;width:440.1pt" valign="top"> </td></tr> <tr style="height:15pt"><td style="background-color:#FFFFFF;width:27.9pt" valign="top">(iii) </td><td style="background-color:#FFFFFF;width:440.1pt" valign="top">Additional VWAP Purchase. In addition to the foregoing, the Company also has the right to direct CM to purchase common stock at a purchase price equal to 95% of the lower of (A) the VWAP for the applicable Additional VWAP Purchase Period during the applicable Additional VWAP Purchase Date for such Additional VWAP Purchase, and (B) the Closing Sale Price of the Common Stock on such applicable Additional VWAP Purchase Date for such Additional VWAP Purchase, provided that such purchases shall be subject to a daily limitation of $100,000. </td></tr> </table> The foregoing purchase terms are subject to certain conditions and limitations, including daily volume and dollar amount limitations with respect to each type of purchase described above within a given day, and a 4.99% beneficial ownership limitation with respect to CM’s ownership of the Company’s common stock. The Company agreed to comply with certain covenants and conditions under the CM Purchase Agreement, which are set forth therein. Unless earlier terminated as provided under the CM Purchase Agreement, the CM Purchase Agreement shall terminate automatically on the earliest to occur of (i) the expiration of the registration statement of which this prospectus forms a part pursuant to Rule 415(a)(5) of the Securities Act, (ii) the date on which CM shall have purchased the maximum amount pursuant to the CM Purchase Agreement, (iii) the date on which the Company’s common stock shall have failed to be listed or quoted on the OTC Markets OTCID Basic Market or on another national securities exchange, (iv) 30 trading days following commencement of bankruptcy proceedings, and (v) the date on which, pursuant to or within the meaning of any bankruptcy law, a custodian is appointed for the Company or for all or substantially all of its property, or the Company makes a general assignment for the benefit of its creditors. In addition, the Company may terminate the CM Purchase Agreement by giving CM, one trading day’s prior written notice, and CM may terminate the CM Purchase Agreement by giving the Company 10 trading days’ prior written notice upon the occurrence of certain specified events which more particularly set forth in the CM Purchase Agreement, including any failure to maintain the effectiveness of a registration statement registering the resale of the shares of common stock issuable under the CM Purchase Agreement, failure to maintain listing of the common stock on the OTC Markets OTCID Basic Market or a national securities exchange, and the occurrence of certain other enumerated events. Registration Rights Agreement In connection with the CM Purchase Agreement, on November 20, 2025 the Company also entered into a Registration Rights Agreement with CM pursuant to which the Company agreed to register CM’s resale of the shares of common stock issuable under the CM Purchase Agreement (such shares, the “ELOC Shares”) on a registration statement on Form S-1 or S-3 filed with the SEC within 30 days of this Agreement and to cause such registration statement to be declared effective the earlier of (A) the 60th day following the date on which the Company was required to file such registration statement, if such registration statement is subject to review by the SEC, and (B) the third business day following the date the Company is notified by the SEC that such registration statement will not be reviewed. Like the CM Purchase Agreement, CM has agreed to waive the timing discussed in this paragraph but not the obligation. The Company filed a Form S-1 on December 8, 2025. Interest Expense and Amortization of Discounts In connection with the aforementioned convertible notes, promissory notes – non-related parties and promissory notes - related parties, the Company in the year ended recorded $532,115 in finance expense. As of June 30, 2026 there is $39,059 in accrued interest. The finance expense consisted of the following: A summary of the finance expense is as follows: <table style="border-collapse:collapse;width:468pt"><tr><td style="background-color:#CCEEFF;width:376.4pt" valign="middle">Origination fee on ELOC </td><td style="background-color:#CCEEFF;width:14.45pt" valign="middle"> </td><td style="background-color:#CCEEFF;width:20.75pt" valign="middle">$ </td><td style="background-color:#CCEEFF;width:56.4pt" valign="middle">225,000 </td></tr> <tr><td style="width:376.4pt" valign="middle">Derivative expense </td><td style="width:14.45pt" valign="middle"> </td><td style="width:20.75pt" valign="middle"> </td><td style="width:56.4pt" valign="middle">136,861 </td></tr> <tr><td style="background-color:#CCEEFF;width:376.4pt" valign="middle">Interest expense and other </td><td style="background-color:#CCEEFF;width:14.45pt" valign="middle"> </td><td style="background-color:#CCEEFF;width:20.75pt;border-bottom:1pt solid #000000" valign="middle"> </td><td style="background-color:#CCEEFF;width:56.4pt;border-bottom:1pt solid #000000" valign="middle">170,254 </td></tr> <tr><td style="width:376.4pt" valign="middle">Balance at June 30, 2026 </td><td style="width:14.45pt" valign="middle"> </td><td style="width:20.75pt;border-bottom:1pt solid #000000" valign="middle">$ </td><td style="width:56.4pt;border-bottom:1pt solid #000000" valign="middle">532,115 </td></tr> </table> For the year ended June 30, 2026, the Company recorded $547,031 in amortization of discount associated with these convertible notes payable, and promissory notes for related and non-related parties. The unamortized discount as of June 30, 2026 is $247,137. The Company also amortized $160,724 in discount on Series B preferred stock for a total amortization expense of $707,755.

Convertible Notes Payable The Company entered into convertible notes payable as follows as of June 30, 2026. The chart below does not include convertible notes payable that were converted prior to July 1, 2025. <table style="border-collapse:collapse;width:468pt"><tr style="height:7.2pt"><td style="width:351.9pt" valign="bottom"> </td><td style="width:22.5pt;padding-bottom:1pt" valign="bottom"> </td><td colspan="2" style="width:81.8pt;border-bottom:1pt solid #000000" valign="bottom">June 30, 2026 </td><td style="width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="width:351.9pt" valign="bottom"> </td><td style="width:22.5pt" valign="bottom"> </td><td colspan="2" style="width:81.8pt" valign="bottom"> </td><td style="width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:351.9pt" valign="bottom">Convertible note entered into August 1, 2025 due August 1, 2026; One-time interest charge of $22,440 (12%) added to principal at inception. OID of $20,000 on this convertible note. Note is in default as the Company failed to make their required payment and recorded an additional discount of $148,729 on January 30, 2026. </td><td style="background-color:#D3F0FE;width:22.5pt" valign="bottom"> </td><td style="background-color:#D3F0FE;width:13.5pt" valign="bottom">$ </td><td style="background-color:#D3F0FE;width:68.3pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:52pt">209,440 </kbd> </td><td style="background-color:#D3F0FE;width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="width:351.9pt" valign="bottom"> </td><td style="width:22.5pt" valign="bottom"> </td><td style="width:13.5pt" valign="bottom"> </td><td style="width:68.3pt" valign="bottom"> </td><td style="width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:351.9pt" valign="bottom">Convertible note entered into November 10, 2025 due November 10, 2026; One-time interest charge of $7,200 (12%) added to principal at inception. OID and debt discount of $67,200 on this convertible note. </td><td style="background-color:#D3F0FE;width:22.5pt" valign="bottom">(a) </td><td style="background-color:#D3F0FE;width:13.5pt" valign="bottom"> </td><td style="background-color:#D3F0FE;width:68.3pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:52pt">67,200 </kbd> </td><td style="background-color:#D3F0FE;width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="width:351.9pt" valign="bottom"> </td><td style="width:22.5pt" valign="bottom"> </td><td style="width:13.5pt" valign="bottom"> </td><td style="width:68.3pt" valign="bottom"> </td><td style="width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:351.9pt" valign="bottom">Convertible note entered into November 10, 2025 due November 10, 2026; One-time interest charge of $7,200 (12%) added to principal at inception. OID and debt discount of $67,200 on this convertible note. </td><td style="background-color:#D3F0FE;width:22.5pt" valign="bottom">(b) </td><td style="background-color:#D3F0FE;width:13.5pt" valign="bottom"> </td><td style="background-color:#D3F0FE;width:68.3pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:52pt">67,200 </kbd> </td><td style="background-color:#D3F0FE;width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="width:351.9pt" valign="bottom"> </td><td style="width:22.5pt" valign="bottom"> </td><td style="width:13.5pt" valign="bottom"> </td><td style="width:68.3pt" valign="bottom"> </td><td style="width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:351.9pt" valign="bottom">Convertible note entered into November 18, 2025 due November 18, 2026; One-time interest charge of $7,200 (12%) added to principal at inception. OID and debt discount of $67,200 on this convertible note. </td><td style="background-color:#D3F0FE;width:22.5pt" valign="bottom">(c) </td><td style="background-color:#D3F0FE;width:13.5pt" valign="bottom"> </td><td style="background-color:#D3F0FE;width:68.3pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:52pt">58,948 </kbd> </td><td style="background-color:#D3F0FE;width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="width:351.9pt" valign="bottom"> </td><td style="width:22.5pt" valign="bottom"> </td><td style="width:13.5pt" valign="bottom"> </td><td style="width:68.3pt" valign="bottom"> </td><td style="width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:351.9pt" valign="bottom">Convertible note entered into November 20, 2025 due November 20, 2026; One-time interest charge of $7,200 (12%) added to principal at inception. OID and debt discount of $67,200 on this convertible note. </td><td style="background-color:#D3F0FE;width:22.5pt" valign="bottom">(d) </td><td style="background-color:#D3F0FE;width:13.5pt" valign="bottom"> </td><td style="background-color:#D3F0FE;width:68.3pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:52pt">67,200 </kbd> </td><td style="background-color:#D3F0FE;width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="width:351.9pt" valign="bottom"> </td><td style="width:22.5pt" valign="bottom"> </td><td style="width:13.5pt" valign="bottom"> </td><td style="width:68.3pt" valign="bottom"> </td><td style="width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:351.9pt" valign="bottom">Convertible note entered into November 20, 2025 due August 20, 2026 at 5% interest per annum. OID and debt discount of $85,165 on this convertible note. This note is in default as of the date of this report. </td><td style="background-color:#D3F0FE;width:22.5pt" valign="bottom">(e) </td><td style="background-color:#D3F0FE;width:13.5pt" valign="bottom"> </td><td style="background-color:#D3F0FE;width:68.3pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:52pt">150,000 </kbd> </td><td style="background-color:#D3F0FE;width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="width:351.9pt" valign="bottom"> </td><td style="width:22.5pt" valign="bottom"> </td><td style="width:13.5pt" valign="bottom"> </td><td style="width:68.3pt" valign="bottom"> </td><td style="width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:351.9pt" valign="bottom">Convertible note entered into November 20, 2025 due August 20, 2026 at 8% interest per annum on the Equity Line of Credit. OID and debt discount of $127,748 on this convertible note. This note is in default as of the date of this report. </td><td style="background-color:#D3F0FE;width:22.5pt" valign="bottom">(f) </td><td style="background-color:#D3F0FE;width:13.5pt" valign="bottom"> </td><td style="background-color:#D3F0FE;width:68.3pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:52pt">225,000 </kbd> </td><td style="background-color:#D3F0FE;width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="width:351.9pt" valign="bottom"> </td><td style="width:22.5pt" valign="bottom"> </td><td style="width:13.5pt" valign="bottom"> </td><td style="width:68.3pt" valign="bottom"> </td><td style="width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:351.9pt" valign="bottom">Convertible note entered into November 25, 2025 due November 25, 2026; One-time interest charge of $7,200 (12%) added to principal at inception. OID and debt discount of $67,200 on this convertible note. </td><td style="background-color:#D3F0FE;width:22.5pt" valign="bottom">(g) </td><td style="background-color:#D3F0FE;width:13.5pt" valign="bottom"> </td><td style="background-color:#D3F0FE;width:68.3pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:52pt">42,200 </kbd> </td><td style="background-color:#D3F0FE;width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="width:351.9pt" valign="bottom"> </td><td style="width:22.5pt" valign="bottom"> </td><td style="width:13.5pt" valign="bottom"> </td><td style="width:68.3pt" valign="bottom"> </td><td style="width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:351.9pt" valign="bottom">Convertible note entered into March 9, 2026 due March 9, 2027; One-time interest charge of $7,200 (12%) added to principal at inception. OID and debt discount of $67,200 on this convertible note. </td><td style="background-color:#D3F0FE;width:22.5pt" valign="bottom">(h) </td><td style="background-color:#D3F0FE;width:13.5pt" valign="bottom"> </td><td style="background-color:#D3F0FE;width:68.3pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:52pt">67,200 </kbd> </td><td style="background-color:#D3F0FE;width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="width:351.9pt" valign="bottom"> </td><td style="width:22.5pt" valign="bottom"> </td><td style="width:13.5pt" valign="bottom"> </td><td style="width:68.3pt" valign="bottom"> </td><td style="width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:351.9pt" valign="bottom"> Total </td><td style="background-color:#D3F0FE;width:22.5pt" valign="bottom"> </td><td style="background-color:#D3F0FE;width:13.5pt" valign="bottom"> </td><td style="background-color:#D3F0FE;width:68.3pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:52pt">954,388 </kbd> </td><td style="background-color:#D3F0FE;width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="width:351.9pt;padding-bottom:1pt" valign="bottom">Less: Discounts </td><td style="width:22.5pt;padding-bottom:1pt" valign="bottom"> </td><td style="width:13.5pt;border-bottom:1pt solid #000000" valign="bottom"> </td><td style="width:68.3pt;border-bottom:1pt solid #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:52pt">(228,288)</kbd> </td><td style="width:11.8pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:351.9pt" valign="bottom">Current portion of convertible promissory notes </td><td style="background-color:#D3F0FE;width:22.5pt" valign="bottom"> </td><td style="background-color:#D3F0FE;width:13.5pt;border-top:1pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#D3F0FE;width:68.3pt;border-top:1pt solid #000000;border-bottom:3px double #000000" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:52pt">726,100 </kbd> </td><td style="background-color:#D3F0FE;width:11.8pt" valign="top"> </td></tr> </table> Promissory Notes – Non-related Parties The Company entered into promissory notes with non-related parties as follows as of June 30, 2026. <table style="border-collapse:collapse;width:97.94%"><tr style="height:7.2pt"><td style="width:75.08%" valign="middle"> </td><td style="width:4.8%" valign="middle"> </td><td colspan="2" style="width:17.32%;border-bottom:0.5pt solid #000000" valign="middle">June 30, 2026 </td><td style="width:2.8%" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="width:75.08%" valign="middle"> </td><td style="width:4.8%" valign="middle"> </td><td style="width:2.88%" valign="middle"> </td><td style="width:14.44%" valign="middle"> </td><td style="width:2.8%" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:75.08%" valign="middle">Promissory note entered into April 21, 2026 due earlier of October 21, 2026 and the Company’s issuance of $1,000,000 in the sale of debt or equity to one or more investors who are not Affiliates, officers or directors. Interest will accrue at 10% per annum. </td><td style="background-color:#D3F0FE;width:4.8%" valign="bottom">(j) </td><td style="background-color:#D3F0FE;width:2.88%" valign="bottom"> </td><td style="background-color:#D3F0FE;width:14.44%" valign="bottom">5,000 </td><td style="background-color:#D3F0FE;width:2.8%" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="width:75.08%" valign="middle"> </td><td style="width:4.8%" valign="bottom"> </td><td style="width:2.88%" valign="bottom"> </td><td style="width:14.44%" valign="bottom"> </td><td style="width:2.8%" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:75.08%" valign="middle">Promissory note entered into April 22, 2026 due earlier of October 22, 2026 and the Company’s issuance of $1,000,000 in the sale of debt or equity to one or more investors who are not Affiliates, officers or directors. Interest will accrue at 10% per annum. </td><td style="background-color:#D3F0FE;width:4.8%" valign="bottom">(k) </td><td style="background-color:#D3F0FE;width:2.88%" valign="bottom"> </td><td style="background-color:#D3F0FE;width:14.44%" valign="bottom">25,000 </td><td style="background-color:#D3F0FE;width:2.8%" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="width:75.08%" valign="middle"> </td><td style="width:4.8%" valign="bottom"> </td><td style="width:2.88%" valign="bottom"> </td><td style="width:14.44%" valign="bottom"> </td><td style="width:2.8%" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:75.08%" valign="middle">Promissory note entered into May 27, 2026 due earlier of November 27, 2026 and the Company’s issuance of $1,000,000 in the sale of debt or equity to one or more investors who are not Affiliates, officers or directors. Interest will accrue at 10% per annum. </td><td style="background-color:#D3F0FE;width:4.8%" valign="bottom">(n) </td><td style="background-color:#D3F0FE;width:2.88%" valign="bottom"> </td><td style="background-color:#D3F0FE;width:14.44%" valign="bottom">10,000 </td><td style="background-color:#D3F0FE;width:2.8%" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="width:75.08%" valign="middle"> </td><td style="width:4.8%" valign="bottom"> </td><td style="width:2.88%" valign="bottom"> </td><td style="width:14.44%" valign="bottom"> </td><td style="width:2.8%" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:75.08%" valign="middle">Promissory note entered into June 5, 2026 due earlier of December 5, 2026 and the Company’s issuance of $1,000,000 in the sale of debt or equity to one or more investors who are not Affiliates, officers or directors. Interest will accrue at 10% per annum. </td><td style="background-color:#D3F0FE;width:4.8%" valign="bottom">(o) </td><td style="background-color:#D3F0FE;width:2.88%;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="background-color:#D3F0FE;width:14.44%;border-bottom:0.5pt solid #000000" valign="bottom">10,000 </td><td style="background-color:#D3F0FE;width:2.8%" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="width:75.08%" valign="middle"> </td><td style="width:4.8%" valign="bottom"> </td><td style="width:2.88%;border-top:0.5pt solid #000000" valign="bottom"> </td><td style="width:14.44%" valign="bottom"> </td><td style="width:2.8%" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:75.08%" valign="middle">Total </td><td style="background-color:#D3F0FE;width:4.8%" valign="bottom"> </td><td style="background-color:#D3F0FE;width:2.88%" valign="bottom">$ </td><td style="background-color:#D3F0FE;width:14.44%" valign="bottom">50,000 </td><td style="background-color:#D3F0FE;width:2.8%" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="width:75.08%" valign="middle">Less: Discounts </td><td style="width:4.8%" valign="bottom"> </td><td style="width:2.88%" valign="bottom"> </td><td style="width:14.44%" valign="bottom">(10,250) </td><td style="width:2.8%" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:75.08%" valign="middle">Current portion of promissory notes – non-related parties </td><td style="background-color:#D3F0FE;width:4.8%" valign="bottom"> </td><td style="background-color:#D3F0FE;width:2.88%;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#D3F0FE;width:14.44%;border-bottom:3px double #000000" valign="bottom">39,750 </td><td style="background-color:#D3F0FE;width:2.8%" valign="top"> </td></tr> </table> Promissory Notes – Related Parties The Company entered into promissory notes with related parties as follows as of June 30, 2026. <table style="border-collapse:collapse;width:468.05pt"><tr style="height:7.2pt"><td style="width:351.9pt" valign="bottom"> </td><td style="width:27pt;padding-bottom:1pt" valign="bottom"> </td><td colspan="2" style="width:77.35pt;border-bottom:0.5pt solid #000000" valign="bottom">June 30, 2026 </td><td style="width:11.8pt;padding-bottom:1pt" valign="bottom"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:351.9pt" valign="bottom">Promissory note entered into April 10, 2026 due earlier of October 10, 2026 and the Company’s issuance of $1,000,000 in the sale of debt or equity to one or more investors who are not Affiliates, officers or directors. Interest will accrue at 10% per annum. </td><td style="background-color:#D3F0FE;width:27pt" valign="bottom">(i) </td><td style="background-color:#D3F0FE;width:13.5pt;border-top:0.5pt solid #000000" valign="bottom"> </td><td style="background-color:#D3F0FE;width:63.85pt;border-top:0.5pt solid #000000" valign="bottom">27,500 </td><td style="background-color:#D3F0FE;width:11.8pt" valign="bottom"> </td></tr> <tr style="height:7.2pt"><td style="width:351.9pt" valign="bottom"> </td><td style="width:27pt" valign="bottom"> </td><td style="width:13.5pt" valign="bottom"> </td><td style="width:63.85pt" valign="bottom"> </td><td style="width:11.8pt" valign="bottom"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:351.9pt" valign="bottom">Promissory note entered into May 19, 2026 due earlier of November 19, 2026 and the Company’s issuance of $1,000,000 in the sale of debt or equity to one or more investors who are not Affiliates, officers or directors. Interest will accrue at 10% per annum. </td><td style="background-color:#D3F0FE;width:27pt" valign="bottom">(l) </td><td style="background-color:#D3F0FE;width:13.5pt" valign="bottom"> </td><td style="background-color:#D3F0FE;width:63.85pt" valign="bottom">10,000 </td><td style="background-color:#D3F0FE;width:11.8pt" valign="bottom"> </td></tr> <tr style="height:7.2pt"><td style="width:351.9pt" valign="bottom"> </td><td style="width:27pt" valign="bottom"> </td><td style="width:13.5pt" valign="bottom"> </td><td style="width:63.85pt" valign="bottom"> </td><td style="width:11.8pt" valign="bottom"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:351.9pt" valign="bottom">Promissory note entered into May 19, 2026 due earlier of November 19, 2026 and the Company’s issuance of $1,000,000 in the sale of debt or equity to one or more investors who are not Affiliates, officers or directors. Interest will accrue at 10% per annum. </td><td style="background-color:#D3F0FE;width:27pt" valign="bottom">(m) </td><td style="background-color:#D3F0FE;width:13.5pt" valign="bottom"> </td><td style="background-color:#D3F0FE;width:63.85pt" valign="bottom">5,000 </td><td style="background-color:#D3F0FE;width:11.8pt" valign="bottom"> </td></tr> <tr style="height:7.2pt"><td style="width:351.9pt" valign="bottom"> </td><td style="width:27pt" valign="bottom"> </td><td colspan="2" style="width:77.35pt" valign="bottom"> </td><td style="width:11.8pt" valign="bottom"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:351.9pt" valign="bottom">Promissory note entered into June 25, 2026 due earlier of December 25, 2026 and the Company’s issuance of $1,000,000 in the sale of debt or equity to one or more investors who are not Affiliates, officers or directors. Interest will accrue at 10% per annum. </td><td style="background-color:#D3F0FE;width:27pt" valign="bottom">(p) </td><td style="background-color:#D3F0FE;width:13.5pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="background-color:#D3F0FE;width:63.85pt;border-bottom:0.5pt solid #000000" valign="bottom">5,000 </td><td style="background-color:#D3F0FE;width:11.8pt" valign="bottom"> </td></tr> <tr style="height:7.2pt"><td style="width:351.9pt;padding-bottom:1pt" valign="bottom"> </td><td style="width:27pt;padding-bottom:1pt" valign="bottom"> </td><td style="width:13.5pt;border-top:0.5pt solid #000000" valign="bottom"> </td><td style="width:63.85pt;border-top:0.5pt solid #000000" valign="bottom"> </td><td style="width:11.8pt;padding-bottom:1pt" valign="bottom"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:351.9pt" valign="bottom">Total </td><td style="background-color:#D3F0FE;width:27pt" valign="bottom"> </td><td style="background-color:#D3F0FE;width:13.5pt" valign="bottom">$ </td><td style="background-color:#D3F0FE;width:63.85pt" valign="bottom">47,500 </td><td style="background-color:#D3F0FE;width:11.8pt" valign="bottom"> </td></tr> <tr style="height:7.2pt"><td style="width:351.9pt" valign="bottom">Less: Discounts </td><td style="width:27pt" valign="bottom"> </td><td style="width:13.5pt" valign="bottom"> </td><td style="width:63.85pt" valign="bottom">(8,599) </td><td style="width:11.8pt" valign="bottom"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:351.9pt" valign="bottom">Current portion of promissory notes –related parties </td><td style="background-color:#D3F0FE;width:27pt" valign="bottom"> </td><td style="background-color:#D3F0FE;width:13.5pt;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#D3F0FE;width:63.85pt;border-bottom:3px double #000000" valign="bottom">38,901 </td><td style="background-color:#D3F0FE;width:11.8pt" valign="bottom"> </td></tr> </table>

209440

67200

58948

67200

150000

225000

42200

67200

954388

-228288

726100

5000 25000 10000 10000 50000 -10250 39750 27500 10000 5000 5000 47500 -8599 38901

600000

802589 <table style="border-collapse:collapse;width:473.4pt"><tr style="height:7.2pt"><td style="width:356.4pt" valign="top"> </td><td style="width:13.5pt" valign="top"> </td><td style="width:103.5pt" valign="top"> </td></tr> <tr style="height:7.2pt"><td style="background-color:#CCEEFF;width:356.4pt" valign="top">Fair value of the warrants issued </td><td style="background-color:#CCEEFF;width:13.5pt" valign="bottom">$ </td><td style="background-color:#CCEEFF;width:103.5pt" valign="bottom">802,589 </td></tr> <tr style="height:7.2pt"><td style="width:356.4pt" valign="top">Discount on debt </td><td style="width:13.5pt;border-bottom:0.5pt solid #000000" valign="top"> </td><td style="width:103.5pt;border-bottom:0.5pt solid #000000" valign="bottom">(600,000) </td></tr> <tr style="height:7.2pt"><td style="background-color:#CCEEFF;width:356.4pt" valign="top">Initial finance cost </td><td style="background-color:#CCEEFF;width:13.5pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#CCEEFF;width:103.5pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">202,589 </td></tr> </table> 802589

600000

202589

600000

802589

810

810000

210000

On August 1, 2025, the Company entered into a twelve-month promissory note in the principal amount of $187,000 with an investor. The note contained a one-time interest charge of $22,440 (12%) which was added to the face amount of the note. The note is convertible into common stock at an original 25% discount to the average of the five trading day period immediately preceding the conversion date. The note is not convertible until the earlier of (i) an Event of Default; or (b) the date the Company fails to pay any Amortization payment (as defined in the Note) which commences January 30, 2026 and runs through the maturity date. The conversion price has now been updated as the Company had subsequent note issuances that contain a conversion price lower than the original conversion price contained in this note. The Company failed to make their required Amortization payment which triggered a default. As a result the Company recorded an additional discount of $148,729 which is reflected as a derivative liability. The Company is in default of this note effective January 30, 2026 and is required to recognize default interest at 15% per annum as a result and recorded an additional $13,090 in accrued interest through June 30, 2026.

On November 10, 2025, the Company entered into a twelve-month promissory note in the principal amount of $60,000 with an investor. The note contained a one-time interest charge of $7,200 (12%) which was added to the face amount of the note. The note is convertible into common stock at any time after the issuance date at a 35% discount multiplied by the lowest trading price of the common stock during the ten trading day period preceding the conversion date. A total of $7,280 in transaction costs and legal fees were netted from the proceeds received by the Company.

On November 18, 2025, the Company entered into a twelve-month promissory note in the principal amount of $60,000 with an investor. The note contained a one-time interest charge of $7,200 (12%) which was added to the face amount of the note. The note is convertible into common stock at any time after the issuance date at a 35% discount multiplied by the lowest trading price of the common stock during the ten trading day period preceding the conversion date. A total of $7,280 in transaction costs and legal fees were netted from the proceeds received by the Company. On January 26, 2026, the investor converted $8,252 of principal of this convertible note, together with a $1,750 conversion fee, into 8,512 shares of common stock.

On November 20, 2025, the Company entered into a twelve-month promissory note in the principal amount of $60,000 with an investor. The note contained a one-time interest charge of $7,200 (12%) which was added to the face amount of the note. The note is convertible into common stock at any time after the issuance date at a 35% discount multiplied by the lowest trading price of the common stock during the ten trading day period preceding the conversion date. A total of $3,780 in transaction costs fees were netted from the proceeds received by the Company.

On November 20, 2025, the Company entered into a nine-month promissory note in the principal amount of $150,000 with an investor. The note bears interest at a rate of 5%. The note is convertible into common stock at any time after the issuance date at a conversion price of $0.01 per share. The note is subject to an adjustment of this conversion price based on subsequent sales. Should a conversion price be lower, then the conversion price will be adjusted accordingly. On November 25, 2025 the conversion price changed to $0.008. A $25,000 charge for legal fees was netted from the proceeds received by the Company. On August 20, 2026, this note was in default.

On November 20, 2025, the Company entered into a nine-month promissory note in the principal amount of $225,000 with an investor in connection with an Equity Line of Credit Agreement entered into between the Company and the investor. The note bears interest at a rate of 8%. The note is convertible into common stock at any time after the issuance date at a conversion price of $0.01 per share. The note is subject to an adjustment of this conversion price based on subsequent sales. Should a conversion price be lower, then the conversion price will be adjusted accordingly. On November 25, 2025 the conversion price changed to $0.008. The entire note balance of $225,000 for transaction costs was netted from the proceeds received by the Company. See below for additional disclosure on the Equity Line of Credit. On August 20, 2026, this note was in default.

On November 25, 2025, the Company entered into a twelve-month promissory note in the principal amount of $60,000 with an investor. The note contained a one-time interest charge of $7,200 (12%) which was added to the face amount of the note. The note is convertible into common stock at any time after the issuance date at a 35% discount multiplied by the lowest trading price of the common stock during the ten trading day period preceding the conversion date. A total of $3,780 in transaction costs fees were netted from the proceeds received by the Company. In June 2026, the investor converted $25,000 of this convertible note.

On March 9, 2026, the Company entered into a twelve-month promissory note in the principal amount of $60,000 with an investor. The note contained a one-time interest charge of $7,200 (12%) which was added to the face amount of the note. The note is convertible into common stock at any time after the issuance date at a 35% discount multiplied by the lowest trading price of the common stock during the ten trading day period preceding the conversion date. A total of $3,780 in transaction costs fees were netted from the proceeds received by the Company.

On April 21, 2026, the Company entered into a Promissory Note with an individual in the amount of $5,000 with a maturity date of the earlier of (i) October 21, 2026 and (ii) the Company’s issuance or sale of debt or equity to one or more investors who are not Affiliates, officers, directors, employees or existing shareholders of the Company in one transaction or a series of related transactions, in a priced equity financing round with a fixed pre-money valuation, where the Company receives aggregate proceeds of at least $1,000,000 excluding the amount of principal and accrued interest under the $5,000 note. Interest shall accrue at 10% per annum on this note.

On April 22, 2026, the Company entered into a Promissory Note with an individual in the amount of $25,000 with a maturity date of the earlier of (i) October 22, 2026 and (ii) the Company’s issuance or sale of debt or equity to one or more investors who are not Affiliates, officers, directors, employees or existing shareholders of the Company in one transaction or a series of related transactions, in a priced equity financing round with a fixed pre-money valuation, where the Company receives aggregate proceeds of at least $1,000,000 excluding the amount of principal and accrued interest under the $25,000 note. Interest shall accrue at 10% per annum on this note.

On May 27, 2026, the Company entered into a Promissory Note with an individual in the amount of $10,000 with a maturity date of the earlier of (i) November 27, 2026 and (ii) the Company’s issuance or sale of debt or equity to one or more investors who are not Affiliates, officers, directors, employees or existing shareholders of the Company in one transaction or a series of related transactions, in a priced equity financing round with a fixed pre-money valuation, where the Company receives aggregate proceeds of at least $1,000,000 excluding the amount of principal and accrued interest under the $10,000 note. Interest shall accrue at 10% per annum on this note.

On June 5, 2026, the Company entered into a Promissory Note with an individual in the amount of $10,000 with a maturity date of the earlier of (i) December 5, 2026 and (ii) the Company’s issuance or sale of debt or equity to one or more investors who are not Affiliates, officers, directors, employees or existing shareholders of the Company in one transaction or a series of related transactions, in a priced equity financing round with a fixed pre-money valuation, where the Company receives aggregate proceeds of at least $1,000,000 excluding the amount of principal and accrued interest under the $10,000 note. Interest shall accrue at 10% per annum on this note.

On April 10, 2026, the Company entered into a Promissory Note with an individual in the amount of $27,500 with a maturity date of the earlier of (i) October 10, 2026 and (ii) the Company’s issuance or sale of debt or equity to one or more investors who are not Affiliates, officers, directors, employees or existing shareholders of the Company in one transaction or a series of related transactions, in a priced equity financing round with a fixed pre-money valuation, where the Company receives aggregate proceeds of at least $1,000,000 excluding the amount of principal and accrued interest under the $27,500 note. Interest shall accrue at 10% per annum on this note. This investor had made advances to the Company and then converted those advances on April 10, 2026 into a formalized note agreement.

On May 19, 2026, the Company entered into a Promissory Note with an individual in the amount of $10,000 with a maturity date of the earlier of (i) November 19, 2026 and (ii) the Company’s issuance or sale of debt or equity to one or more investors who are not Affiliates, officers, directors, employees or existing shareholders of the Company in one transaction or a series of related transactions, in a priced equity financing round with a fixed pre-money valuation, where the Company receives aggregate proceeds of at least $1,000,000 excluding the amount of principal and accrued interest under the $5,000 note. Interest shall accrue at 10% per annum on this note.

On May 19, 2026, the Company entered into a Promissory Note with an individual in the amount of $5,000 with a maturity date of the earlier of (i) November 19, 2026 and (ii) the Company’s issuance or sale of debt or equity to one or more investors who are not Affiliates, officers, directors, employees or existing shareholders of the Company in one transaction or a series of related transactions, in a priced equity financing round with a fixed pre-money valuation, where the Company receives aggregate proceeds of at least $1,000,000 excluding the amount of principal and accrued interest under the $5,000 note. Interest shall accrue at 10% per annum on this note.

On June 25, 2026, the Company entered into a Promissory Note with an individual in the amount of $5,000 with a maturity date of the earlier of (i) December 25, 2026 and (ii) the Company’s issuance or sale of debt or equity to one or more investors who are not Affiliates, officers, directors, employees or existing shareholders of the Company in one transaction or a series of related transactions, in a priced equity financing round with a fixed pre-money valuation, where the Company receives aggregate proceeds of at least $1,000,000 excluding the amount of principal and accrued interest under the $5,000 note. Interest shall accrue at 10% per annum on this note.

28680 9831

On November 20, 2025, we entered into the Purchase Agreement with the CM Selling Stockholder (the “CM Purchase Agreement”), pursuant to which the CM Selling Stockholder has agreed to purchase from us up to $15,000,000 of our common stock (subject to certain limitations). Also, on November 20, 2025, we entered into a Registration Rights Agreement, with the CM Selling Stockholder, pursuant to which we agreed to file a registration statement with the SEC to register the Selling Stockholder’s resale of shares of common stock issuable by us pursuant to the CM Purchase Agreement. In addition, pursuant to the CM Purchase Agreement, we issued a Note in the amount of $225,000, (representing commitment fee valued at 1.5% of the CM Purchase Agreement amount).

15000000

532115

39059

<table style="border-collapse:collapse;width:468pt"><tr><td style="background-color:#CCEEFF;width:376.4pt" valign="middle">Origination fee on ELOC </td><td style="background-color:#CCEEFF;width:14.45pt" valign="middle"> </td><td style="background-color:#CCEEFF;width:20.75pt" valign="middle">$ </td><td style="background-color:#CCEEFF;width:56.4pt" valign="middle">225,000 </td></tr> <tr><td style="width:376.4pt" valign="middle">Derivative expense </td><td style="width:14.45pt" valign="middle"> </td><td style="width:20.75pt" valign="middle"> </td><td style="width:56.4pt" valign="middle">136,861 </td></tr> <tr><td style="background-color:#CCEEFF;width:376.4pt" valign="middle">Interest expense and other </td><td style="background-color:#CCEEFF;width:14.45pt" valign="middle"> </td><td style="background-color:#CCEEFF;width:20.75pt;border-bottom:1pt solid #000000" valign="middle"> </td><td style="background-color:#CCEEFF;width:56.4pt;border-bottom:1pt solid #000000" valign="middle">170,254 </td></tr> <tr><td style="width:376.4pt" valign="middle">Balance at June 30, 2026 </td><td style="width:14.45pt" valign="middle"> </td><td style="width:20.75pt;border-bottom:1pt solid #000000" valign="middle">$ </td><td style="width:56.4pt;border-bottom:1pt solid #000000" valign="middle">532,115 </td></tr> </table> 225000 136861

170254

532115

547031

247137

160724

707755

Note 7 – Derivative Liabilities Warrants Granted in June 13, 2025 Note Offering The Company evaluated the Warrants in accordance with the guidance at ASC 480 and ASC 815-40 and determined that the Warrants are precluded from being considered indexed to the entity’s own stock, resulting in the Warrants being classified as a liability. The measurement of fair value of the Warrants was determined utilizing a Black-Scholes model considering all relevant assumptions current at the date of issuance (i.e., share price of $0.02, exercise price of $0.02, term of three years, volatility of 138.79 – 545.82%, risk-free rate of 3.48 - 3.92%, and expected dividend rate of 0%). A roll forward of the derivative liability is as follows: <table style="border-collapse:collapse;width:472.95pt;margin-left:5.4pt"><tr style="height:8.4pt"><td style="background-color:#CCEEFF;width:322.7pt" valign="middle">Balance at June 30, 2025 </td><td style="background-color:#CCEEFF;width:54.55pt" valign="middle"> </td><td style="background-color:#CCEEFF;width:18.05pt" valign="middle">$ </td><td style="background-color:#CCEEFF;width:77.65pt" valign="middle"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:60pt">802,589 </kbd> </td></tr> <tr style="height:8.4pt"><td style="width:322.7pt" valign="middle">Change in fair value of derivative liability </td><td style="width:54.55pt" valign="middle"> </td><td style="width:18.05pt;border-bottom:0.5pt solid #000000" valign="middle"> </td><td style="width:77.65pt;border-bottom:0.5pt solid #000000" valign="middle"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:60pt">(790,451)</kbd> </td></tr> <tr style="height:8.4pt"><td style="background-color:#CCEEFF;width:322.7pt" valign="middle">Balance at June 30, 2026 </td><td style="background-color:#CCEEFF;width:54.55pt" valign="middle"> </td><td style="background-color:#CCEEFF;width:18.05pt;border-bottom:0.5pt solid #000000" valign="middle">$ </td><td style="background-color:#CCEEFF;width:77.65pt;border-bottom:0.5pt solid #000000" valign="middle"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:60pt">12,138 </kbd> </td></tr> </table> Convertible Notes Issued Prior to July 1, 2025 The Company evaluated the terms of the Convertible Note issued in June 2025 in accordance with the guidance at ASC 815-40 and determined that prior to conversion, no liability characteristics existed to treat the conversion option as a derivative liability as the note is not yet convertible. Convertible Notes Issued Subsequent to July 1, 2025 The Company evaluated the terms of the Convertible Note issued subsequent to July 1, 2025 in accordance with the guidance at ASC 815-40 and determined that each of the notes met the criteria necessary for bifurcation and the conversion option was reclassified to derivative liability as follows: <table style="border-collapse:collapse;width:462.55pt;margin-left:5.4pt"><tr style="height:13.95pt"><td style="background-color:#D3F0FE;width:342.75pt" valign="middle">Derivative Liability at Inception </td><td style="background-color:#D3F0FE;width:40.7pt" valign="middle"> </td><td style="background-color:#D3F0FE;width:20.15pt" valign="middle">$ </td><td style="background-color:#D3F0FE;width:58.95pt" valign="middle">865,703 </td></tr> <tr><td style="width:342.75pt" valign="middle">Change in fair value of derivative liability </td><td style="width:40.7pt" valign="middle"> </td><td style="width:20.15pt" valign="middle"> </td><td style="width:58.95pt" valign="middle">(176,882) </td></tr> <tr><td style="background-color:#D3F0FE;width:342.75pt" valign="middle">Conversions of debt </td><td style="background-color:#D3F0FE;width:40.7pt" valign="middle"> </td><td style="background-color:#D3F0FE;width:20.15pt;border-bottom:1pt solid #000000" valign="middle"> </td><td style="background-color:#D3F0FE;width:58.95pt;border-bottom:1pt solid #000000" valign="middle">(35,942) </td></tr> <tr><td style="width:342.75pt" valign="middle">Balance at June 30, 2026 </td><td style="width:40.7pt" valign="middle"> </td><td style="width:20.15pt;border-bottom:1pt solid #000000" valign="middle">$ </td><td style="width:58.95pt;border-bottom:1pt solid #000000" valign="middle">652,879 </td></tr> </table> As of June 30, 2026 the balance in derivative liabilities is $665,017 as follows: A roll forward of the derivative liability is as follows: <table style="border-collapse:collapse;width:462.6pt;margin-left:5.4pt"><tr><td style="background-color:#D3F0FE;width:342.2pt" valign="middle">Balance at June 30, 2025 </td><td style="background-color:#D3F0FE;width:41.25pt" valign="middle"> </td><td style="background-color:#D3F0FE;width:20.7pt" valign="middle">$ </td><td style="background-color:#D3F0FE;width:58.45pt" valign="middle">802,589 </td></tr> <tr><td style="width:342.2pt" valign="middle">New additions </td><td style="width:41.25pt" valign="middle"> </td><td style="width:20.7pt" valign="middle"> </td><td style="width:58.45pt" valign="middle">865,703 </td></tr> <tr><td style="background-color:#D3F0FE;width:342.2pt" valign="middle">Conversions of debt </td><td style="background-color:#D3F0FE;width:41.25pt" valign="middle"> </td><td style="background-color:#D3F0FE;width:20.7pt" valign="middle"> </td><td style="background-color:#D3F0FE;width:58.45pt" valign="middle">(35,942) </td></tr> <tr><td style="width:342.2pt" valign="middle">Change in fair value of derivative liability </td><td style="width:41.25pt" valign="middle"> </td><td style="width:20.7pt;border-bottom:1pt solid #000000" valign="middle"> </td><td style="width:58.45pt;border-bottom:1pt solid #000000" valign="middle">(967,333) </td></tr> <tr><td style="background-color:#D3F0FE;width:342.2pt" valign="middle">Balance at June 30, 2026 </td><td style="background-color:#D3F0FE;width:41.25pt" valign="middle"> </td><td style="background-color:#D3F0FE;width:20.7pt;border-bottom:1pt solid #000000" valign="middle">$ </td><td style="background-color:#D3F0FE;width:58.45pt;border-bottom:1pt solid #000000" valign="middle">665,017 </td></tr> </table>

0.02

1.3879

5.4582

0.0348

0.0392

<table style="border-collapse:collapse;width:472.95pt;margin-left:5.4pt"><tr style="height:8.4pt"><td style="background-color:#CCEEFF;width:322.7pt" valign="middle">Balance at June 30, 2025 </td><td style="background-color:#CCEEFF;width:54.55pt" valign="middle"> </td><td style="background-color:#CCEEFF;width:18.05pt" valign="middle">$ </td><td style="background-color:#CCEEFF;width:77.65pt" valign="middle"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:60pt">802,589 </kbd> </td></tr> <tr style="height:8.4pt"><td style="width:322.7pt" valign="middle">Change in fair value of derivative liability </td><td style="width:54.55pt" valign="middle"> </td><td style="width:18.05pt;border-bottom:0.5pt solid #000000" valign="middle"> </td><td style="width:77.65pt;border-bottom:0.5pt solid #000000" valign="middle"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:60pt">(790,451)</kbd> </td></tr> <tr style="height:8.4pt"><td style="background-color:#CCEEFF;width:322.7pt" valign="middle">Balance at June 30, 2026 </td><td style="background-color:#CCEEFF;width:54.55pt" valign="middle"> </td><td style="background-color:#CCEEFF;width:18.05pt;border-bottom:0.5pt solid #000000" valign="middle">$ </td><td style="background-color:#CCEEFF;width:77.65pt;border-bottom:0.5pt solid #000000" valign="middle"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:60pt">12,138 </kbd> </td></tr> </table> 802589 -790451 12138 <table style="border-collapse:collapse;width:462.55pt;margin-left:5.4pt"><tr style="height:13.95pt"><td style="background-color:#D3F0FE;width:342.75pt" valign="middle">Derivative Liability at Inception </td><td style="background-color:#D3F0FE;width:40.7pt" valign="middle"> </td><td style="background-color:#D3F0FE;width:20.15pt" valign="middle">$ </td><td style="background-color:#D3F0FE;width:58.95pt" valign="middle">865,703 </td></tr> <tr><td style="width:342.75pt" valign="middle">Change in fair value of derivative liability </td><td style="width:40.7pt" valign="middle"> </td><td style="width:20.15pt" valign="middle"> </td><td style="width:58.95pt" valign="middle">(176,882) </td></tr> <tr><td style="background-color:#D3F0FE;width:342.75pt" valign="middle">Conversions of debt </td><td style="background-color:#D3F0FE;width:40.7pt" valign="middle"> </td><td style="background-color:#D3F0FE;width:20.15pt;border-bottom:1pt solid #000000" valign="middle"> </td><td style="background-color:#D3F0FE;width:58.95pt;border-bottom:1pt solid #000000" valign="middle">(35,942) </td></tr> <tr><td style="width:342.75pt" valign="middle">Balance at June 30, 2026 </td><td style="width:40.7pt" valign="middle"> </td><td style="width:20.15pt;border-bottom:1pt solid #000000" valign="middle">$ </td><td style="width:58.95pt;border-bottom:1pt solid #000000" valign="middle">652,879 </td></tr> </table> 865703 -176882 -35942 652879 665017 <table style="border-collapse:collapse;width:462.6pt;margin-left:5.4pt"><tr><td style="background-color:#D3F0FE;width:342.2pt" valign="middle">Balance at June 30, 2025 </td><td style="background-color:#D3F0FE;width:41.25pt" valign="middle"> </td><td style="background-color:#D3F0FE;width:20.7pt" valign="middle">$ </td><td style="background-color:#D3F0FE;width:58.45pt" valign="middle">802,589 </td></tr> <tr><td style="width:342.2pt" valign="middle">New additions </td><td style="width:41.25pt" valign="middle"> </td><td style="width:20.7pt" valign="middle"> </td><td style="width:58.45pt" valign="middle">865,703 </td></tr> <tr><td style="background-color:#D3F0FE;width:342.2pt" valign="middle">Conversions of debt </td><td style="background-color:#D3F0FE;width:41.25pt" valign="middle"> </td><td style="background-color:#D3F0FE;width:20.7pt" valign="middle"> </td><td style="background-color:#D3F0FE;width:58.45pt" valign="middle">(35,942) </td></tr> <tr><td style="width:342.2pt" valign="middle">Change in fair value of derivative liability </td><td style="width:41.25pt" valign="middle"> </td><td style="width:20.7pt;border-bottom:1pt solid #000000" valign="middle"> </td><td style="width:58.45pt;border-bottom:1pt solid #000000" valign="middle">(967,333) </td></tr> <tr><td style="background-color:#D3F0FE;width:342.2pt" valign="middle">Balance at June 30, 2026 </td><td style="background-color:#D3F0FE;width:41.25pt" valign="middle"> </td><td style="background-color:#D3F0FE;width:20.7pt;border-bottom:1pt solid #000000" valign="middle">$ </td><td style="background-color:#D3F0FE;width:58.45pt;border-bottom:1pt solid #000000" valign="middle">665,017 </td></tr> </table> 802589 865703 -35942 -967333 665017

Note 8 – Equity Capitalization The Company is authorized to issue a total of 20,000,000 shares of Common Stock, and 10,000,000 of Preferred Stock, 15,000 shares of Series A Preferred Stock, 20,000 shares of Series B Preferred Stock, 2,500 shares of Series C Preferred Stock, and 10,000 shares of Series D Preferred Stock. Common Stock The Company is authorized to issue up to 20,000,000 shares of Common Stock and has 8,202,083 shares of Common Stock outstanding as of June 30, 2026. On November 25, 2025, the Company issued 11,591 shares of Common Stock for services valued at $23,180. On January 26, 2026, the Company issued 8,512 shares of common stock in conversion of $10,003 in convertible promissory notes. On March 9, 2026, the Company issued 80,000 shares of common stock for services to be rendered over a period of 6 months, valued at $104,000. The value was recorded as a prepaid expense and is being recognized as consulting expense over the service period; $64,000 was expensed in the year ended June 30, 2026 and $40,000 is included in prepaid expenses at June 30, 2026. On May 27, 2026, the Company issued 45,000 shares valued at $36,000 ($0.80 per share) as inducements: 33,000 shares ($26,400) to the lenders under the related and non-related party promissory notes, which were recorded as a debt discount under ASC 470-20 and are being amortized over the terms of the notes (see Note 6), and 12,000 shares ($9,600) to the Company’s Chief Executive Officer under the credit card facility, which were recorded as interest expense (see Note 11). On June 1, 2026, the Company issued 56,980 shares of common stock in conversion of $45,585 in convertible promissory notes. There was a 38 share adjustment due to the reverse split. Preferred Stock The Company is authorized to issue up to 10,000,000 shares of Preferred Stock. Series A Convertible Preferred Stock The Series A, par value $0.001 has 15,000 shares authorized, and 0 are issued and outstanding at June 30, 2026. The holders of the Series A are entitled to a liquidation preference in that they participate with the common stock on an as converted basis. The Series A Stock shall vote equally with the shares of the Common Stock of the Corporation and not as a separate class, at any annual or special meeting of shareholders of the Corporation, and may act by written consent in the same manner as the Common Stock, in either case upon the following basis: the holder of the shares of Series A Stock shall be entitled to such number of votes as shall be equal to the aggregate number of shares of Common Stock into which such holder's shares of Series A Stock are convertible immediately after the close of business on the record date fixed for such meeting or the effective date of such written consent. The conversion rate in effect at any time for conversion of the Series A Stock shall be the product obtained by dividing the number of shares of Series A Stock by the closing share price on the date of conversion and multiplying that number by four hundred (400). There were 15,000 Series A shares that were converted into 6,000,000 common shares. Series B Convertible Preferred Stock The Series B, par value $0.001, has 20,000 shares authorized, and 14,515 are issued and outstanding at June 30, 2026. The holders of the Series B, in a liquidation, are entitled to participate with the common stock on an as converted basis. The Series B Stock shall vote equally with the shares of the Common Stock of the Corporation and not as a separate class, at any annual or special meeting of shareholders of the Corporation, and may act by written consent in the same manner as the Common Stock, in either case upon the following basis: the holder of the shares of Series B Stock shall be entitled to such number of votes as shall be equal to the aggregate number of shares of Common Stock into which such holder's shares of Series B Stock are convertible immediately after the close of business on the record date fixed for such meeting or the effective date of such written consent. The conversion rate in effect at any time for conversion of the Series B Stock shall be the product of one share of Series B shall convert into $100 of common stock on the date of conversion based upon the previous day’s closing price of the common stock of the Company. Series C Convertible Preferred Stock The Series C, par value $0.001, has 2,500 shares authorized, issued and outstanding at June 30, 2026. The holders of the Series B, in a liquidation, are entitled to participate with the common stock on an as converted basis. The holders of Series C shall be entitled to such number of votes as shall be equal to the aggregate number of shares of Common Stock into which such holder's shares of Series C Stock are convertible immediately after the close of business on the record date fixed for such meeting or the effective date of such written consent, plus such number of votes that equals twenty-five percent (25%) of the number of votes to which the holders of other securities of the Company are entitled as of such dates. The conversion of the Series C Stock shall be the product obtained by multiplying .0001 (or 0.01%) by the aggregate number of the Company's Common Stock, on a fully diluted basis, at the time of the Conversion. Because the conversion formula is expressed as a percentage of the Company’s Common Stock on a fully diluted basis rather than as a fixed number of shares, the Reverse Stock Split did not change the conversion terms of the Series C Stock. The Series C is subject to automatically convert into common stock in the event of a Qualified Financing as defined. Series D Convertible Preferred Stock The Series D, par value $0.001, has 10,000 shares authorized, and 810 issued and outstanding at June 30, 2026. The Series D shares have a stated value of $1,000 per share. The Holders shall be entitled to receive in cash out of the assets of the Company, whether from capital or from earnings available for distribution to its shareholders, before any amount shall be paid to the holders of any of shares of Junior Stock, but pari passu with any parity Stock then outstanding, an amount per Preferred Share equal to the sum of (i) the Black Scholes Value with respect to the outstanding portion of all Warrants held by such Holder as of the date of such event and (ii) the greater of (A) 125% of the Conversion Amount of such Preferred Share on the date of such payment and (B) the amount per share such Holder would receive if such Holder converted such Preferred Share into Common Stock immediately prior to the date of such payment, provided that if the liquidation funds are insufficient to pay the full amount due to the Holders and holders of shares of parity Stock, then each Holder and each holder of Parity Stock shall receive a percentage of the liquidation funds equal to the full amount of liquidation funds payable to such Holder and such holder of Parity Stock as a liquidation preference, in accordance with their respective certificate of designations (or equivalent), as a percentage of the full amount of liquidation funds payable to all holders of Preferred Shares and all holders of shares of Parity Stock. The Holders of the Series D will be limited as to their number of votes not to exceed 4.99% of the shares of Common Stock outstanding at the time of any vote. The number of Conversion Shares issuable upon conversion of any Preferred Share shall be determined by dividing (x) the conversion amount of such Preferred Share by (y) the Conversion Price. The initial Conversion Price was set at $10.00, but has been adjusted to $5.00, subject to adjustment as provided in the Certificate of Designation. The Series D Preferred Stock include certain reset and anti-dilution provisions that could reduce the conversion prices and exercise prices thereof if and whenever the Company grants, issues or sells any shares of Common Stock for a consideration per share (the "New Issuance Price") less than a price equal to the Conversion Price in effect immediately prior to such granting, issuance or sale or deemed granting, issuance or sale (such Conversion Price then in effect is referred to herein as the "Applicable Price" ( the foregoing a "Dilutive Issuance"), then, immediately after such Dilutive Issuance, the Conversion Price then in effect shall be reduced to an amount equal to the New Issuance Price. The Board of Directors of the Corporation is authorized to provide, by resolution, for one or more series of Preferred Stock to be comprised of authorized but unissued shares of Preferred Stock. Except as may be required by law, the shares in any series of Preferred Stock need not be identical to any other series of Preferred Stock. Before any shares of any such series of Preferred Stock are issued, the Board of Directors shall fix, and is hereby expressly empowered to fix, by resolution the rights, preferences and privileges of, and qualifications, restrictions and limitations applicable to, such series. The Board of Directors is authorized to increase the number of shares of the Preferred Stock designated for any existing series of Preferred Stock by a resolution adding to such series authorized and unissued shares of the Preferred Stock not designated for any other series of Preferred Stock. The Board of Directors is authorized to decrease the number of shares of the Preferred Stock designated for any existing series of Preferred Stock by a resolution, subtracting from such series unissued shares of the Preferred Stock designated for such series.

20000000

15000

20000

2500

10000

20000000

8202083

11591 23180 80000 104000 64000

40000

45000 36000

26400

9600

45585

0.001

15000

0.001

20000

14515

0.001

2500

0.001

10000

810

Note 9 – Leases The Company leases approximately 1,275 square feet of office space located at 4580 North Rancho, Unit 110, Las Vegas, Nevada, from the Sergio and Cheryl Salzano Family Trust under a commercial lease agreement dated August 1, 2023. The lease has an initial term of three years, expiring July 31, 2026, and provides for a fixed monthly rental payment of $1,500, with an option to renew for one additional 12-month term through July 31, 2027. As the initial lease term exceeded twelve months, the Company accounts for this lease as an operating lease under ASC 842, Leases, and has recognized a corresponding right-of-use asset and lease liability. On June 13, 2025, the Company also entered into a separate month-to-month operating lease for its other office space that commenced on the same date with EMC2 Capital, a related party. The lease renews automatically on a month-to-month basis and provides for a fixed monthly rental payment of $500. In accordance with ASC 842, Leases, this arrangement is accounted for as a short-term lease. Accordingly, no right-of-use asset or lease liability is recognized for this lease, and the monthly rent is expensed as incurred. The operating lease right-of-use asset and lease liability on the consolidated balance sheet relate solely to the Las Vegas lease described above. The Company’s weighted-average remaining lease term relating to its operating leases is 0.08 years, with a weighted-average discount rate of 12%. The following table presents information about the amount and timing of liabilities arising from the Company’s operating leases as of June 30, 2026: <table style="border-collapse:collapse;width:468pt"><tr><td style="background-color:#CCEEFF;width:380.35pt" valign="bottom">Year ending June 30, 2027 </td><td style="background-color:#CCEEFF;width:11.8pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:11.8pt" valign="bottom">$ </td><td style="background-color:#CCEEFF;width:64.05pt" valign="bottom">1,500 </td></tr> <tr><td style="width:380.35pt;padding-bottom:1pt" valign="bottom">Less: Imputed interest </td><td style="width:11.8pt;padding-bottom:1pt" valign="bottom"> </td><td style="width:11.8pt;border-bottom:1pt solid #000000" valign="bottom"> </td><td style="width:64.05pt;border-bottom:1pt solid #000000" valign="bottom"> (15) </td></tr> <tr><td style="background-color:#CCEEFF;width:380.35pt;padding-bottom:2.5pt" valign="bottom">Present value of operating lease liabilities </td><td style="background-color:#CCEEFF;width:11.8pt;padding-bottom:2.5pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:11.8pt;border-bottom:0.75pt solid #000000" valign="bottom">$ </td><td style="background-color:#CCEEFF;width:64.05pt;border-bottom:0.75pt solid #000000" valign="bottom">1,485 </td></tr> </table>

1500 500

P0Y29D

0.12

<table style="border-collapse:collapse;width:468pt"><tr><td style="background-color:#CCEEFF;width:380.35pt" valign="bottom">Year ending June 30, 2027 </td><td style="background-color:#CCEEFF;width:11.8pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:11.8pt" valign="bottom">$ </td><td style="background-color:#CCEEFF;width:64.05pt" valign="bottom">1,500 </td></tr> <tr><td style="width:380.35pt;padding-bottom:1pt" valign="bottom">Less: Imputed interest </td><td style="width:11.8pt;padding-bottom:1pt" valign="bottom"> </td><td style="width:11.8pt;border-bottom:1pt solid #000000" valign="bottom"> </td><td style="width:64.05pt;border-bottom:1pt solid #000000" valign="bottom"> (15) </td></tr> <tr><td style="background-color:#CCEEFF;width:380.35pt;padding-bottom:2.5pt" valign="bottom">Present value of operating lease liabilities </td><td style="background-color:#CCEEFF;width:11.8pt;padding-bottom:2.5pt" valign="bottom"> </td><td style="background-color:#CCEEFF;width:11.8pt;border-bottom:0.75pt solid #000000" valign="bottom">$ </td><td style="background-color:#CCEEFF;width:64.05pt;border-bottom:0.75pt solid #000000" valign="bottom">1,485 </td></tr> </table> 1500 15 1485

Note 10 – Segment Reporting The CODM has been identified as the Chief Executive Officer, who reviews the operating results for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that the Company operates in one operating segment, and therefore one reportable segment. Our determination that we operate as a single operating segment is consistent with the financial information regularly reviewed by management for purposes of evaluating performance, allocating resources, setting incentive compensation targets, and planning and forecasting for future periods. The accounting policies for our single operating segment are the same as those described in the summary of significant accounting policies. The key measures of segment profit or loss reviewed by our CODM are revenue, cost of goods sold, and operating expenses. These items are reviewed and monitored by the CODM to manage and forecast cash. The CODM also reviews these items to manage, maintain and enforce all contractual agreements to ensure costs are aligned with all agreements and budget.

Note 11 – Related Party Transactions Promissory Note Payable See note 6 for the promissory notes entered into with related parties. Credit Card Facility Provided by the CEO On April 15, 2026, the Company’s CEO agreed to provide a Credit Card for the Company to pay certain expenses needed for the business. The Company can charge up to $15,000 for up to six months. The balance must never exceed $15,000 at any time. The Company is required to make the minimum monthly payments during the six-month period on any outstanding balance. At the end of the six-month period, the Company is required to pay any outstanding balance in full. In the event the Company fails to make the minimum monthly payment, exceeds the $15,000 limit, or fails to pay the balance in full at the end of the six-month term, the Company shall be in default. If in default, the Company is still obligated to pay the minimum monthly payment of any outstanding amounts due. If the Company defaults on payment, the Company shall be responsible for paying the CEO the costs of collection, including reasonable attorneys’ fees. The balance on the card first exceeded the $15,000 limit on April 22, 2026, which is an event of default under the agreement, and the balance as of June 30, 2026 is $19,936. The Company has therefore been in default since April 22, 2026. The card carried no balance at the inception of the facility and all charges during the period were business expenses of the Company; the CEO made no personal charges on the card. The minimum monthly payments required by the card issuer have been made when due. The balance is included in accounts payable and accrued expenses – related parties at June 30, 2026. The Company’s CEO and the Company are currently negotiating a resolution of the balance in excess of the limit. The Company’s CEO has not initiated collection or other default proceedings as of the date of this report. The Company issued 6,000 shares of common stock to the CEO for providing this Credit Card, and, as a result of the default, issued the additional 6,000 shares of common stock provided for under the agreement. All 12,000 shares were issued on May 27, 2026. The Company recorded $9,600 for these shares, based on 12,000 shares at $0.80 per share, in interest expense for the year ended June 30, 2026. Because the default occurred on April 22, 2026, one week after the effective date of the facility, and the shares are not subject to forfeiture or return, both tranches were recognized in the current period. In lieu of interest, the Company pays the CEO 10% of the monthly closing balance, increasing to 15% during any period of default. Because the Company has been in default since April 22, 2026, which preceded the first monthly closing statement under the facility, the fee has been 15% of the monthly closing balance throughout. This monthly fee is separate from, and in addition to, the shares of common stock issued as consideration for the facility. Fees of $8,701 were charged for the year ended June 30, 2026, based on monthly closing balances of $19,013, $19,060 and $19,936. No portion of these fees has been paid, the entire amount is accrued and unpaid at June 30, 2026, and failure to pay the monthly fee when due is also an event of default under the agreement.

15000

19936

The Company issued 6,000 shares of common stock to the CEO for providing this Credit Card, and, as a result of the default, issued the additional 6,000 shares of common stock provided for under the agreement. All 12,000 shares were issued on May 27, 2026. The Company recorded $9,600 for these shares, based on 12,000 shares at $0.80 per share, in interest expense for the year ended June 30, 2026. Because the default occurred on April 22, 2026, one week after the effective date of the facility, and the shares are not subject to forfeiture or return, both tranches were recognized in the current period

In lieu of interest, the Company pays the CEO 10% of the monthly closing balance, increasing to 15% during any period of default. Because the Company has been in default since April 22, 2026, which preceded the first monthly closing statement under the facility, the fee has been 15% of the monthly closing balance throughout. This monthly fee is separate from, and in addition to, the shares of common stock issued as consideration for the facility. Fees of $8,701 were charged for the year ended June 30, 2026, based on monthly closing balances of $19,013, $19,060 and $19,936. No portion of these fees has been paid, the entire amount is accrued and unpaid at June 30, 2026, and failure to pay the monthly fee when due is also an event of default under the agreement.

Note 12 – Income Taxes Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry-forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. The following table summarizes the significant differences between the U.S. Federal statutory tax rate and the Company’s effective tax rate for financial statement purposes for the years ended June 30, 2026 and 2025: SCHEDULE OF EFFECTIVE TAX RATE <table style="border-collapse:collapse;width:468pt"><tr style="height:7.2pt"><td style="width:267.95pt" valign="middle"></td><td style="width:100pt;border-bottom:0.5pt solid #000000" valign="bottom">June 30, 2026 </td><td style="width:100.05pt;border-bottom:0.5pt solid #000000" valign="bottom">June 30, 2025 </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:267.95pt" valign="middle">Federal income taxes at statutory rate </td><td style="background-color:#D3F0FE;width:100pt;border-top:0.5pt solid #000000" valign="bottom">21.00% </td><td style="background-color:#D3F0FE;width:100.05pt;border-top:0.5pt solid #000000" valign="bottom">21.00% </td></tr> <tr style="height:7.2pt"><td style="width:267.95pt" valign="middle">State income taxes at statutory rate </td><td style="width:100pt" valign="bottom">1.41% </td><td style="width:100.05pt" valign="bottom">1.41% </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:267.95pt" valign="middle">Non-deductible interest and debt extinguishment </td><td style="background-color:#D3F0FE;width:100pt" valign="bottom">(3.18)% </td><td style="background-color:#D3F0FE;width:100.05pt" valign="bottom">(16.75)% </td></tr> <tr style="height:7.2pt"><td style="width:267.95pt" valign="middle">Applife deferred tax assets </td><td style="width:100pt" valign="bottom">- </td><td style="width:100.05pt" valign="bottom">519.62% </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:267.95pt" valign="middle">Other miscellaneous expenses </td><td style="background-color:#D3F0FE;width:100pt" valign="bottom">(1.82)% </td><td style="background-color:#D3F0FE;width:100.05pt" valign="bottom">- </td></tr> <tr style="height:7.2pt"><td style="width:267.95pt" valign="middle">Goodwill impairment </td><td style="width:100pt" valign="bottom">(12.12)% </td><td style="width:100.05pt" valign="bottom">- </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:267.95pt" valign="middle">Derivative expenses and changes in derivative liability </td><td style="background-color:#D3F0FE;width:100pt" valign="bottom">3.73% </td><td style="background-color:#D3F0FE;width:100.05pt" valign="bottom">- </td></tr> <tr style="height:7.2pt"><td style="width:267.95pt" valign="middle">Change in valuation allowance </td><td style="width:100pt" valign="bottom">(9.02)% </td><td style="width:100.05pt" valign="bottom">(525.28)% </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:267.95pt" valign="middle">Totals </td><td style="background-color:#D3F0FE;width:100pt" valign="bottom">0.00% </td><td style="background-color:#D3F0FE;width:100.05pt" valign="bottom">0.00% </td></tr> </table> Net deferred tax assets consist of the following components as of June 30, 2026 and 2025: SCHEDULE OF NET DEFERRED TAX ASSETS <table style="border-collapse:collapse;width:468pt"><tr style="height:7.2pt"><td style="width:267.95pt" valign="middle"></td><td style="width:100pt;border-bottom:0.5pt solid #000000" valign="bottom">June 30, 2026 </td><td style="width:100.05pt;border-bottom:0.5pt solid #000000" valign="bottom">June 30, 2025 </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:267.95pt" valign="middle">Deferred tax assets: </td><td style="background-color:#D3F0FE;width:100pt;border-top:0.5pt solid #000000" valign="bottom"> </td><td style="background-color:#D3F0FE;width:100.05pt;border-top:0.5pt solid #000000" valign="bottom"> </td></tr> <tr style="height:7.2pt"><td style="width:267.95pt" valign="middle">Net operating loss carryover </td><td style="width:100pt" valign="bottom"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">5,662,601 </kbd> </td><td style="width:100.05pt" valign="bottom"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">5,249,474 </kbd> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:267.95pt" valign="middle">Goodwill </td><td style="background-color:#D3F0FE;width:100pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">- </kbd> </td><td style="background-color:#D3F0FE;width:100.05pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">(8,383)</kbd> </td></tr> <tr style="height:7.2pt"><td style="width:267.95pt" valign="middle">Valuation allowance </td><td style="width:100pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">(5,662,601)</kbd> </td><td style="width:100.05pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">(5,241,091)</kbd> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:267.95pt" valign="middle">Net deferred tax asset </td><td style="background-color:#D3F0FE;width:100pt" valign="bottom"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">- </kbd> </td><td style="background-color:#D3F0FE;width:100.05pt" valign="bottom"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">- </kbd> </td></tr> </table> The income tax provision differs from the amount of income tax determined by applying the U.S. Federal income tax rate to pretax income from continuing operations for the years ended June 30, 2026 and 2025 due to the following: SCHEDULE OF FEDERAL INCOME TAX RATE <table style="border-collapse:collapse;width:468pt"><tr style="height:7.2pt"><td style="width:267.95pt" valign="middle"></td><td style="width:100pt;border-bottom:0.5pt solid #000000" valign="bottom">June 30, 2026 </td><td style="width:100.05pt;border-bottom:0.5pt solid #000000" valign="bottom">June 30, 2025 </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:267.95pt" valign="middle">Income tax expense (benefit) at U.S. federal statutory rate </td><td style="background-color:#D3F0FE;width:100pt;border-top:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">(981,445)</kbd> </td><td style="background-color:#D3F0FE;width:100.05pt;border-top:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">(209,530)</kbd> </td></tr> <tr style="height:7.2pt"><td style="width:267.95pt" valign="middle">Non-deductible interest and debt extinguishment </td><td style="width:100pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">148,629 </kbd> </td><td style="width:100.05pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">167,154 </kbd> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:267.95pt" valign="middle">State taxes net of federal benefit </td><td style="background-color:#D3F0FE;width:100pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">(65,885)</kbd> </td><td style="background-color:#D3F0FE;width:100.05pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">(14,092)</kbd> </td></tr> <tr style="height:7.2pt"><td style="width:267.95pt" valign="middle">Applife deferred tax assets </td><td style="width:100pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">- </kbd> </td><td style="width:100.05pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">(5,184,623)</kbd> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:267.95pt" valign="middle">Other miscellaneous differences </td><td style="background-color:#D3F0FE;width:100pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">85,067 </kbd> </td><td style="background-color:#D3F0FE;width:100.05pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">- </kbd> </td></tr> <tr style="height:7.2pt"><td style="width:267.95pt" valign="middle">Goodwill impairment </td><td style="width:100pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">566,523 </kbd> </td><td style="width:100.05pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">- </kbd> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:267.95pt" valign="middle">Derivative expenses and changes in derivative liability </td><td style="background-color:#D3F0FE;width:100pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">(174,399)</kbd> </td><td style="background-color:#D3F0FE;width:100.05pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">- </kbd> </td></tr> <tr style="height:7.2pt"><td style="width:267.95pt" valign="middle">Valuation allowance </td><td style="width:100pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">421,510 </kbd> </td><td style="width:100.05pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">5,241,091 </kbd> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:267.95pt" valign="middle">Income tax expense </td><td style="background-color:#D3F0FE;width:100pt" valign="bottom"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">- </kbd> </td><td style="background-color:#D3F0FE;width:100.05pt" valign="bottom"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">- </kbd> </td></tr> </table> Section 382 of the Internal Revenue Code provides an annual limitation on the amount of federal net operating losses and tax credits that may be used in the event of an ownership change. At June 30, 2026, the Company had net operating loss carryforwards totaling approximately $26,965,000. That amount includes approximately $19,000,000 of net operating losses of AppLife Digital incurred prior to the reverse merger. All net operating losses are subject to limitation under Section 382 as a result of the change in control of the Company. A full Section 382 analysis has not been prepared, and the net operating loss carryforwards ultimately available to the Company may be materially less than the amounts stated above. The Company classifies accrued interest and penalties, if any, for unrecognized tax benefits as part of income tax expense. The Company did not accrue any penalties or interest as of June 30, 2026 and 2025. The provision (benefit) for income taxes for continuing operations for the years ended June 30, 2026 and 2025 is as follows: SCHEDULE OF PROVISION (BENEFITS) FOR INCOME TAXES <table style="border-collapse:collapse;width:468pt"><tr style="height:7.2pt"><td style="width:267.95pt" valign="middle"></td><td style="width:100pt;border-bottom:0.5pt solid #000000" valign="bottom">June 30, 2026 </td><td style="width:100.05pt;border-bottom:0.5pt solid #000000" valign="bottom">June 30, 2025 </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:267.95pt" valign="middle">Current </td><td style="background-color:#D3F0FE;width:100pt;border-top:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">-</kbd> </td><td style="background-color:#D3F0FE;width:100.05pt;border-top:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">-</kbd> </td></tr> <tr style="height:7.2pt"><td style="width:267.95pt" valign="middle">Deferred </td><td style="width:100pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">-</kbd> </td><td style="width:100.05pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">-</kbd> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:267.95pt" valign="middle">Total </td><td style="background-color:#D3F0FE;width:100pt" valign="bottom"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">-</kbd> </td><td style="background-color:#D3F0FE;width:100.05pt" valign="bottom"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">-</kbd> </td></tr> </table> The Company files corporate income tax returns in the United States (federal) and in California. Since the Company incurred net operating losses in every tax year since inception, the 2022 through 2025 income tax returns are subject to examination and adjustments by the IRS for at least three years following the year in which the tax attributes are utilized.

SCHEDULE OF EFFECTIVE TAX RATE <table style="border-collapse:collapse;width:468pt"><tr style="height:7.2pt"><td style="width:267.95pt" valign="middle"></td><td style="width:100pt;border-bottom:0.5pt solid #000000" valign="bottom">June 30, 2026 </td><td style="width:100.05pt;border-bottom:0.5pt solid #000000" valign="bottom">June 30, 2025 </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:267.95pt" valign="middle">Federal income taxes at statutory rate </td><td style="background-color:#D3F0FE;width:100pt;border-top:0.5pt solid #000000" valign="bottom">21.00% </td><td style="background-color:#D3F0FE;width:100.05pt;border-top:0.5pt solid #000000" valign="bottom">21.00% </td></tr> <tr style="height:7.2pt"><td style="width:267.95pt" valign="middle">State income taxes at statutory rate </td><td style="width:100pt" valign="bottom">1.41% </td><td style="width:100.05pt" valign="bottom">1.41% </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:267.95pt" valign="middle">Non-deductible interest and debt extinguishment </td><td style="background-color:#D3F0FE;width:100pt" valign="bottom">(3.18)% </td><td style="background-color:#D3F0FE;width:100.05pt" valign="bottom">(16.75)% </td></tr> <tr style="height:7.2pt"><td style="width:267.95pt" valign="middle">Applife deferred tax assets </td><td style="width:100pt" valign="bottom">- </td><td style="width:100.05pt" valign="bottom">519.62% </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:267.95pt" valign="middle">Other miscellaneous expenses </td><td style="background-color:#D3F0FE;width:100pt" valign="bottom">(1.82)% </td><td style="background-color:#D3F0FE;width:100.05pt" valign="bottom">- </td></tr> <tr style="height:7.2pt"><td style="width:267.95pt" valign="middle">Goodwill impairment </td><td style="width:100pt" valign="bottom">(12.12)% </td><td style="width:100.05pt" valign="bottom">- </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:267.95pt" valign="middle">Derivative expenses and changes in derivative liability </td><td style="background-color:#D3F0FE;width:100pt" valign="bottom">3.73% </td><td style="background-color:#D3F0FE;width:100.05pt" valign="bottom">- </td></tr> <tr style="height:7.2pt"><td style="width:267.95pt" valign="middle">Change in valuation allowance </td><td style="width:100pt" valign="bottom">(9.02)% </td><td style="width:100.05pt" valign="bottom">(525.28)% </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:267.95pt" valign="middle">Totals </td><td style="background-color:#D3F0FE;width:100pt" valign="bottom">0.00% </td><td style="background-color:#D3F0FE;width:100.05pt" valign="bottom">0.00% </td></tr> </table>

0.21

0.0141

-0.0318

-0.1675

0 5.1962

-0.0182

-0.1212 0 0.0373 0

-0.0902

-5.2528

SCHEDULE OF NET DEFERRED TAX ASSETS <table style="border-collapse:collapse;width:468pt"><tr style="height:7.2pt"><td style="width:267.95pt" valign="middle"></td><td style="width:100pt;border-bottom:0.5pt solid #000000" valign="bottom">June 30, 2026 </td><td style="width:100.05pt;border-bottom:0.5pt solid #000000" valign="bottom">June 30, 2025 </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:267.95pt" valign="middle">Deferred tax assets: </td><td style="background-color:#D3F0FE;width:100pt;border-top:0.5pt solid #000000" valign="bottom"> </td><td style="background-color:#D3F0FE;width:100.05pt;border-top:0.5pt solid #000000" valign="bottom"> </td></tr> <tr style="height:7.2pt"><td style="width:267.95pt" valign="middle">Net operating loss carryover </td><td style="width:100pt" valign="bottom"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">5,662,601 </kbd> </td><td style="width:100.05pt" valign="bottom"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">5,249,474 </kbd> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:267.95pt" valign="middle">Goodwill </td><td style="background-color:#D3F0FE;width:100pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">- </kbd> </td><td style="background-color:#D3F0FE;width:100.05pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">(8,383)</kbd> </td></tr> <tr style="height:7.2pt"><td style="width:267.95pt" valign="middle">Valuation allowance </td><td style="width:100pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">(5,662,601)</kbd> </td><td style="width:100.05pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">(5,241,091)</kbd> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:267.95pt" valign="middle">Net deferred tax asset </td><td style="background-color:#D3F0FE;width:100pt" valign="bottom"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">- </kbd> </td><td style="background-color:#D3F0FE;width:100.05pt" valign="bottom"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">- </kbd> </td></tr> </table>

5662601

5249474

8383

5662601

5241091

SCHEDULE OF FEDERAL INCOME TAX RATE <table style="border-collapse:collapse;width:468pt"><tr style="height:7.2pt"><td style="width:267.95pt" valign="middle"></td><td style="width:100pt;border-bottom:0.5pt solid #000000" valign="bottom">June 30, 2026 </td><td style="width:100.05pt;border-bottom:0.5pt solid #000000" valign="bottom">June 30, 2025 </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:267.95pt" valign="middle">Income tax expense (benefit) at U.S. federal statutory rate </td><td style="background-color:#D3F0FE;width:100pt;border-top:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">(981,445)</kbd> </td><td style="background-color:#D3F0FE;width:100.05pt;border-top:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">(209,530)</kbd> </td></tr> <tr style="height:7.2pt"><td style="width:267.95pt" valign="middle">Non-deductible interest and debt extinguishment </td><td style="width:100pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">148,629 </kbd> </td><td style="width:100.05pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">167,154 </kbd> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:267.95pt" valign="middle">State taxes net of federal benefit </td><td style="background-color:#D3F0FE;width:100pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">(65,885)</kbd> </td><td style="background-color:#D3F0FE;width:100.05pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">(14,092)</kbd> </td></tr> <tr style="height:7.2pt"><td style="width:267.95pt" valign="middle">Applife deferred tax assets </td><td style="width:100pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">- </kbd> </td><td style="width:100.05pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">(5,184,623)</kbd> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:267.95pt" valign="middle">Other miscellaneous differences </td><td style="background-color:#D3F0FE;width:100pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">85,067 </kbd> </td><td style="background-color:#D3F0FE;width:100.05pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">- </kbd> </td></tr> <tr style="height:7.2pt"><td style="width:267.95pt" valign="middle">Goodwill impairment </td><td style="width:100pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">566,523 </kbd> </td><td style="width:100.05pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">- </kbd> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:267.95pt" valign="middle">Derivative expenses and changes in derivative liability </td><td style="background-color:#D3F0FE;width:100pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">(174,399)</kbd> </td><td style="background-color:#D3F0FE;width:100.05pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">- </kbd> </td></tr> <tr style="height:7.2pt"><td style="width:267.95pt" valign="middle">Valuation allowance </td><td style="width:100pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">421,510 </kbd> </td><td style="width:100.05pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">5,241,091 </kbd> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:267.95pt" valign="middle">Income tax expense </td><td style="background-color:#D3F0FE;width:100pt" valign="bottom"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">- </kbd> </td><td style="background-color:#D3F0FE;width:100.05pt" valign="bottom"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">- </kbd> </td></tr> </table>

-981445

-209530

148629

167154

-65885

-14092

0 -5184623

85067

566523 0 -174399 0

421510

5241091

26965000

19000000

SCHEDULE OF PROVISION (BENEFITS) FOR INCOME TAXES <table style="border-collapse:collapse;width:468pt"><tr style="height:7.2pt"><td style="width:267.95pt" valign="middle"></td><td style="width:100pt;border-bottom:0.5pt solid #000000" valign="bottom">June 30, 2026 </td><td style="width:100.05pt;border-bottom:0.5pt solid #000000" valign="bottom">June 30, 2025 </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:267.95pt" valign="middle">Current </td><td style="background-color:#D3F0FE;width:100pt;border-top:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">-</kbd> </td><td style="background-color:#D3F0FE;width:100.05pt;border-top:0.5pt solid #000000" valign="bottom"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">-</kbd> </td></tr> <tr style="height:7.2pt"><td style="width:267.95pt" valign="middle">Deferred </td><td style="width:100pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">-</kbd> </td><td style="width:100.05pt" valign="bottom"><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">-</kbd> </td></tr> <tr style="height:7.2pt"><td style="background-color:#D3F0FE;width:267.95pt" valign="middle">Total </td><td style="background-color:#D3F0FE;width:100pt" valign="bottom"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">-</kbd> </td><td style="background-color:#D3F0FE;width:100.05pt" valign="bottom"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:7pt">$</kbd><kbd style="position:absolute;text-align:right;font:10pt Times New Roman;width:82pt">-</kbd> </td></tr> </table>

Note 13 – Subsequent Events Management has evaluated all subsequent events in accordance with ASC 855-10, Subsequent Events, through October 8, 2026, the date the financial statements were issued. No subsequent events requiring recognition or disclosure were identified during this period, other than the following: On July 6, 2026, the Company entered into a promissory note with a non-related party for a period of one-year at 10% annual interest in the amount of $10,000. The Company is required to issue 4,000 shares as an inducement for this note. On August 5, 2026, the Company entered into a convertible note for a period of one-year at 6% annual interest in the amount of $170,000. On August 21, 2026, the Company issued 10,000 shares of common stock for the three note holders that were due as inducement for entering into the notes. 6,000 of these shares were accrued as of June 30, 2026. Subsequent to June 30, 2026, the Company accrued an additional $5,894 of fees under the credit card facility with the Company’s Chief Executive Officer, based on monthly closing balances of $19,746 and $19,545 at the July 27, 2026 and August 27, 2026 statement closing dates. The balance remains in excess of the $15,000 limit, no fees have been paid, and the facility matures on October 15, 2026. On August 20, 2026, the two convertible promissory notes payable to C/M Capital Master Fund, LP in the original principal amounts of $150,000 and $225,000 matured and were not repaid, and the Company is therefore in default under those notes.

On July 6, 2026, the Company entered into a promissory note with a non-related party for a period of one-year at 10% annual interest in the amount of $10,000. The Company is required to issue 4,000 shares as an inducement for this note.

On August 5, 2026, the Company entered into a convertible note for a period of one-year at 6% annual interest in the amount of $170,000.

On August 21, 2026, the Company issued 10,000 shares of common stock for the three note holders that were due as inducement for entering into the notes. 6,000 of these shares were accrued as of June 30, 2026.

the Company accrued an additional $5,894 of fees under the credit card facility with the Company’s Chief Executive Officer, based on monthly closing balances of $19,746 and $19,545 at the July 27, 2026 and August 27, 2026 statement closing dates. The balance remains in excess of the $15,000 limit, no fees have been paid, and the facility matures on October 15, 2026.

On August 20, 2026, the two convertible promissory notes payable to C/M Capital Master Fund, LP in the original principal amounts of $150,000 and $225,000 matured and were not repaid, and the Company is therefore in default under those notes.