Note 10 – Subsequent Event

In accordance with ASC 855, Subsequent Events, (“ASC 855”), subsequent to the balance sheet date of August 31, 2026, the Company renewed its existing office lease in September 2026. The renewed lease covers the period from September 2026 to September 2027 with substantially identical lease terms as the prior lease agreement.

In accordance with ASC 842, the renewed lease is classified as an operating lease. The related right-of-use asset and operating lease liability will be recognized upon commencement of the renewed lease in the subsequent fiscal period. No right-of-use asset or lease liability related to the renewed lease was recognized as of August 31, 2026, as the renewed lease had not been executed or commenced as of the reporting date.

The Company has evaluated all subsequent events through the date the financial statements were issued, and no other material subsequent events require recognition or disclosure.