[1]

On December 22, 2025, the Company entered into a Share Sale Agreement (“SPA”) with a third party (the “Buyer”) to dispose of its entire equity interest in Tadaa Ventures and its subsidiary Bowlcrafted. The consideration for the transaction consists of ordinary shares of Reveillon Group Limited with an agreed aggregate value of $1,400,000. Control of Tadaa Ventures and Bowlcrafted was transferred to the Buyer on February 10, 2026 (“Disposal Date”), and accordingly, both entities were deconsolidated from the Company’s consolidated financial statements as of that date. As a result of the deconsolidation, the Company recognized a gain of $1,013,977. The Company determined that the deconsolidation does not meet the criteria for discontinued operations presentation in accordance with ASC 205-20, as the disposal does not represent a strategic shift that has a major effect on the Company’s operations or financial results.

[2]

TADAA Ventures is a holding company incorporated in July 2024, under the laws of Malaysia. As of June 30, 2026, TADAA Ventures has no substantive operations.

[3]

Bowlcrafted is a food and beverage company incorporated in September 2025, under the laws of Malaysia. As of June 30,2026, Bowlcrafted has no substantive operations.

[4]

TADAA Capital is a holding company incorporated in August 2025, under the laws of Malaysia. As of June 30,2026, TADAA Capital has no substantive operations.

[5]

In February 23, 2026, the Company entered into a Share Sale Agreement with a third party for the proposed acquisition of Tazte Technology Sdn. Bhd. (“Tazte”). The acquisition was completed on April 23, 2026, upon which Tazte became a wholly owned subsidiary of the Company. The acquisition was accounted for as a business combination under ASC 805, Business Combinations. (see Note 3)

[6]

In May 2026, EVIX Technologies Sdn. Bhd. (“EVIX”) was incorporated in Malaysia pursuant to a joint venture agreement entered into among TADAA Capital, and two third parties. Upon incorporation, TADAA Capital held a 70% ownership interest in EVIX and had the contractual right to appoint a majority of EVIX’s board of directors. The board is responsible for directing EVIX’s strategic, financial, and operating activities. Accordingly, the Company determined that it controlled EVIX and consolidated EVIX from its incorporation date.

In June 2026, TADAA Capital transferred al 19% ownership interest in EVIX to one of the noncontrolling shareholders, decreasing its ownership interest from 70% to 51%. Because the Company retained control of EVIX before and after the transaction, the acquisition of the additional interest was accounted for as an equity transaction with the noncontrolling interest, with no gain or loss recognized.