0001932213 2026-06-01 2026-08-31 0001932213 2026-10-13 0001932213 2026-08-31 0001932213 2026-05-31 0001932213 us-gaap:NonrelatedPartyMember 2026-08-31 0001932213 us-gaap:NonrelatedPartyMember 2026-05-31 0001932213 us-gaap:RelatedPartyMember 2026-08-31 0001932213 us-gaap:RelatedPartyMember 2026-05-31 0001932213 us-gaap:SeriesAPreferredStockMember 2026-08-31 0001932213 us-gaap:SeriesAPreferredStockMember 2026-05-31 0001932213 2025-06-01 2025-08-31 0001932213 us-gaap:SeriesAPreferredStockMember us-gaap:PreferredStockMember 2026-05-31 0001932213 us-gaap:CommonStockMember 2026-05-31 0001932213 us-gaap:AdditionalPaidInCapitalMember 2026-05-31 0001932213 us-gaap:RetainedEarningsMember 2026-05-31 0001932213 us-gaap:SeriesAPreferredStockMember us-gaap:PreferredStockMember 2025-05-31 0001932213 us-gaap:CommonStockMember 2025-05-31 0001932213 us-gaap:AdditionalPaidInCapitalMember 2025-05-31 0001932213 us-gaap:RetainedEarningsMember 2025-05-31 0001932213 2025-05-31 0001932213 us-gaap:SeriesAPreferredStockMember us-gaap:PreferredStockMember 2026-06-01 2026-08-31 0001932213 us-gaap:CommonStockMember 2026-06-01 2026-08-31 0001932213 us-gaap:AdditionalPaidInCapitalMember 2026-06-01 2026-08-31 0001932213 us-gaap:RetainedEarningsMember 2026-06-01 2026-08-31 0001932213 us-gaap:SeriesAPreferredStockMember us-gaap:PreferredStockMember 2025-06-01 2025-08-31 0001932213 us-gaap:CommonStockMember 2025-06-01 2025-08-31 0001932213 us-gaap:AdditionalPaidInCapitalMember 2025-06-01 2025-08-31 0001932213 us-gaap:RetainedEarningsMember 2025-06-01 2025-08-31 0001932213 us-gaap:SeriesAPreferredStockMember us-gaap:PreferredStockMember 2026-08-31 0001932213 us-gaap:CommonStockMember 2026-08-31 0001932213 us-gaap:AdditionalPaidInCapitalMember 2026-08-31 0001932213 us-gaap:RetainedEarningsMember 2026-08-31 0001932213 us-gaap:SeriesAPreferredStockMember us-gaap:PreferredStockMember 2025-08-31 0001932213 us-gaap:CommonStockMember 2025-08-31 0001932213 us-gaap:AdditionalPaidInCapitalMember 2025-08-31 0001932213 us-gaap:RetainedEarningsMember 2025-08-31 0001932213 2025-08-31 0001932213 BCCG:RaisewiseUSAIncMember 2020-12-17 0001932213 BCCG:RaisewiseUSAIncMember 2026-08-31 0001932213 BCCG:RaisewiseSwedenABMember 2026-08-31 0001932213 BCCG:RaisewiseMoroccoSARLMember 2026-08-31 0001932213 BCCG:RaisewiseBrazilLTDAMember 2026-08-31 0001932213 BCCG:RiseWiseMoroccoLLCMember 2021-01-08 0001932213 BCCG:RaisewiseSwedenABMember 2020-05-21 0001932213 BCCG:RaisewiseSwedenABMember BCCG:MedcapLTDMember 2020-12-22 0001932213 BCCG:RaisewiseSwedenABMember BCCG:MedcapLTDMember 2020-12-22 2020-12-22 0001932213 us-gaap:RelatedPartyMember 2025-08-31 0001932213 BCCG:MrMoranMember 2026-06-01 2026-08-31 0001932213 BCCG:NMAndRMCorporationMember 2026-06-01 2026-08-31 0001932213 BCCG:LonerganLawFirmMember 2026-06-01 2026-08-31 0001932213 BCCG:OceanProspectsLTDMember 2026-06-01 2026-08-31 0001932213 BCCG:JamesCDiPrimaMember 2026-06-01 2026-08-31 0001932213 us-gaap:SeriesAPreferredStockMember 2020-12-17 0001932213 BCCG:UndesignatedPreferredStockMember 2020-12-17 0001932213 us-gaap:SeriesAPreferredStockMember 2026-06-01 2026-08-31 0001932213 us-gaap:InvestorMember us-gaap:WarrantMember 2026-07-08 0001932213 us-gaap:MeasurementInputSharePriceMember us-gaap:InvestorMember us-gaap:WarrantMember 2026-07-08 0001932213 us-gaap:MeasurementInputExercisePriceMember us-gaap:InvestorMember us-gaap:WarrantMember 2026-07-08 0001932213 us-gaap:MeasurementInputExpectedTermMember us-gaap:InvestorMember us-gaap:WarrantMember 2026-07-08 0001932213 us-gaap:MeasurementInputPriceVolatilityMember us-gaap:InvestorMember us-gaap:WarrantMember 2026-07-08 0001932213 us-gaap:MeasurementInputRiskFreeInterestRateMember us-gaap:InvestorMember us-gaap:WarrantMember 2026-07-08 0001932213 us-gaap:InvestorMember us-gaap:WarrantMember 2026-07-13 0001932213 us-gaap:MeasurementInputSharePriceMember us-gaap:InvestorMember us-gaap:WarrantMember 2026-07-13 0001932213 us-gaap:MeasurementInputExercisePriceMember us-gaap:InvestorMember us-gaap:WarrantMember 2026-07-13 0001932213 us-gaap:MeasurementInputExpectedTermMember us-gaap:InvestorMember us-gaap:WarrantMember 2026-07-13 0001932213 us-gaap:MeasurementInputPriceVolatilityMember us-gaap:InvestorMember us-gaap:WarrantMember 2026-07-13 0001932213 us-gaap:MeasurementInputRiskFreeInterestRateMember us-gaap:InvestorMember us-gaap:WarrantMember 2026-07-13 0001932213 us-gaap:MeasurementInputExpectedDividendRateMember us-gaap:InvestorMember us-gaap:WarrantMember 2026-07-13 0001932213 us-gaap:InvestorMember us-gaap:WarrantMember 2026-07-14 0001932213 us-gaap:MeasurementInputSharePriceMember us-gaap:InvestorMember us-gaap:WarrantMember 2026-07-14 0001932213 us-gaap:MeasurementInputExercisePriceMember us-gaap:InvestorMember us-gaap:WarrantMember 2026-07-14 0001932213 us-gaap:MeasurementInputExpectedTermMember us-gaap:InvestorMember us-gaap:WarrantMember 2026-07-14 0001932213 us-gaap:MeasurementInputPriceVolatilityMember us-gaap:InvestorMember us-gaap:WarrantMember 2026-07-14 0001932213 us-gaap:MeasurementInputRiskFreeInterestRateMember us-gaap:InvestorMember us-gaap:WarrantMember 2026-07-14 0001932213 us-gaap:MeasurementInputExpectedDividendRateMember us-gaap:InvestorMember us-gaap:WarrantMember 2026-07-14 0001932213 us-gaap:InvestorMember us-gaap:WarrantMember 2026-07-14 2026-07-14 0001932213 us-gaap:WarrantMember 2026-06-01 2026-08-31 0001932213 us-gaap:WarrantMember 2026-08-31 0001932213 us-gaap:WarrantMember 2026-08-31 2026-08-31 0001932213 2025-06-01 2026-05-31 0001932213 BCCG:ThirteenAccreditedInvestorsMember 2025-07-09 0001932213 BCCG:ThirteenAccreditedInvestorsMember 2025-08-06 0001932213 BCCG:ThirteenAccreditedInvestorsMember 2025-07-22 0001932213 BCCG:ThirteenAccreditedInvestorsMember 2025-07-29 0001932213 BCCG:ThirteenAccreditedInvestorsMember 2025-09-05 0001932213 BCCG:ThirteenAccreditedInvestorsMember 2025-09-15 0001932213 BCCG:ThirteenAccreditedInvestorsMember 2025-10-06 0001932213 BCCG:ThirteenAccreditedInvestorsMember 2025-10-10 0001932213 BCCG:ThirteenAccreditedInvestorsMember 2025-10-29 0001932213 BCCG:ThirteenAccreditedInvestorsMember 2025-11-14 0001932213 BCCG:ThirteenAccreditedInvestorsMember 2025-12-09 0001932213 BCCG:ThirteenAccreditedInvestorsMember 2026-03-06 0001932213 BCCG:ThirteenAccreditedInvestorsMember 2026-04-01 0001932213 BCCG:ThirteenAccreditedInvestorsMember 2026-06-10 0001932213 BCCG:ThirteenAccreditedInvestorsMember 2026-07-13 0001932213 BCCG:ThirteenAccreditedInvestorsMember 2026-07-14 0001932213 BCCG:TwoAccreditedInvestorsMember 2026-08-31 0001932213 BCCG:OneInvestorsMember 2026-07-15 0001932213 BCCG:TwoInvestorsMember 2026-07-23 0001932213 BCCG:TwoInvestorsMember 2026-08-31 0001932213 2025-05-13 0001932213 2025-05-13 2025-05-13 0001932213 us-gaap:InvestorMember us-gaap:WarrantMember 2025-05-13 0001932213 2025-06-16 0001932213 2025-06-16 2025-06-16 0001932213 us-gaap:InvestorMember us-gaap:WarrantMember 2025-06-16 0001932213 2025-10-29 0001932213 2025-10-29 2025-10-29 0001932213 us-gaap:RestrictedStockMember us-gaap:CommonStockMember 2025-10-29 2025-10-29 0001932213 2026-04-09 0001932213 2026-04-10 0001932213 us-gaap:RestrictedStockMember us-gaap:CommonStockMember 2026-04-10 2026-04-10 0001932213 us-gaap:InvestorMember 2026-06-01 2026-08-31 iso4217:USD shares iso4217:USD shares BCCG:Integer pure false --05-31 Q1 2027 0001932213

10-Q true 2026-08-31 false 000-56751 BLUE CHIP CAPITAL GROUP, INC. NV 84-3870355 110 East 59th Street 23rd Floor New York NY 10022 (212) 324-3748 Yes Yes Non-accelerated Filer true true false false 109090037

31974

88590

120564

88590

111

318000

571538

400251

340000

400251

340000

280000

330000

89968

180843

10647

5397

320000

12735

243767

322265

1391232

1741131

3139121

0.0001

1000000

999999

100

0.0001

400000000

109093228

104726400

10910

10473

30175183

27845723

-31806760

-30906827

-1620567

-3050531

120564

88590

245500

3426000

479876

375124

725376

3801124

-725376

-3801124

-174557

-163011

-174557

-163011

-899933

-3964135

-0.0084

-0.0454

106793574

87352770

999999

100

104726900

10473

27845723

-30906827

-3050531

4366328

437

1376148

1376585

245500

707812

-899933

999999

100

109093228

10910

30175183

-31806760

-1620567

999999

100

86289400

8629

7726711

-8256213

-520773

2470000

247

3425753

3426000

275389

-3964135

999999

100

88759400

8876

11427853

-12220348

-783519

-899933

-3964135

3426000

245500

132266

139656

-111

-253539

1483

42290

23355

60251

-50000

5250

3282

-718026

-370359

750000

370000

750000

370000

31974

-359

393

31974

1376585 3426000 707812 275389

<p id="xdx_804_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_zSBrUpQQWuy1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">NOTE 1 – ORGANIZATION AND BUSINESS Blue Chip Capital Group, Inc., (the “Company”) was incorporated in the State of Delaware on November 27, 2019, under the name of Blue-Chip Financial Group Corp. It was subsequently incorporated in the State of Nevada on December 17, 2020, with a name change to Blue Chip Capital Group, Inc. Blue Chip Capital Group, Inc (the “Company”) owns <span id="xdx_904_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20201217__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--RaisewiseUSAIncMember_zUIFn9oYNjuh" title="Equity method ownership percentage">100% of Raisewise USA, Inc., a company incorporated in the State of New York on June 15, 2020. The Company’s Raisewise USA platform will be operating through several wholly or majority owned subsidiaries in Morocco, Sweden and Brazil which will conduct business, when and if operational, in various U.S. and international jurisdictions, as follows: Raisewise USA, Inc., a New York corporation (<span id="xdx_905_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260831__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--RaisewiseUSAIncMember_zYG7T4fscbEd" title="Equity method ownership percentage">100% owned); Raisewise Sweden AB (<span id="xdx_90A_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260831__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--RaisewiseSwedenABMember_ziaicPKyuc5l" title="Equity method ownership percentage">80% owned); Raisewise Morocco SARL (<span id="xdx_90C_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260831__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--RaisewiseMoroccoSARLMember_z5r8YRj1EeE2" title="Equity method ownership percentage">100% owned); and Raisewise Brasil LTDA (<span id="xdx_901_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260831__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--RaisewiseBrazilLTDAMember_zkEUJPtK8wKe" title="Equity method ownership percentage">95% owned). The subsidiaries will operate in the Crowdfunding industry under the Raisewise name in their respective jurisdictions, with each of these subsidiaries owning its own platform. The first established, Raisewise USA, has been registered and authorized as a Crowdfunding entity by the United States Securities and Exchange Commission (“SEC”). Raisewise Sweden and Raisewise Morocco have received requisite licenses from the respective securities/regulatory authorities in Sweden and Morocco, respectively, and Raisewise Brazil was recently organized and is in the process for applying for licenses in Brazil, the timing of which cannot be determined at present. Raisewise Brazil will own its own platform and have license and management agreements. On January 8, 2021, the Company created Raisewise Morocco L.L.C under the laws of Morocco. No assets or liabilities have been recorded on its balance sheet, nor has the subsidiary had any transactions since inception. This subsidiary’s purpose is to create a Crowdfunding platform in Morocco that provides individual investors with access to investment opportunities. The Company owns <span id="xdx_905_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20210108__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--RiseWiseMoroccoLLCMember_zBSM9BWt7BJ3" title="Equity method ownership percentage">100% of this subsidiary. On May 21, 2020, the Company established Raisewise Sweden AB, a Swedish limited liability company, having a Crowdfunding platform. Raisewise Sweden AB was initially formed as a <span id="xdx_90B_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20200521__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--RaisewiseSwedenABMember_z8ILCMhaopVh">100% owned subsidiary that has been granted a registration to provide Crowdfunding services with the national regulator in Sweden. On December 22, 2020, Medcap LTD agreed to purchase a twenty (<span id="xdx_900_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20201222__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--RaisewiseSwedenABMember__dei--LegalEntityAxis__custom--MedcapLTDMember_znkgmzzep8W6">20%) percent ownership in the wholly owned subsidiary for $<span id="xdx_90A_eus-gaap--ProceedsFromSaleOfEquityMethodInvestments_c20201222__20201222__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--RaisewiseSwedenABMember__dei--LegalEntityAxis__custom--MedcapLTDMember_z7smfbo4SQi8" title="Ownership in subsidiary">50,000. There have been no transactions currently.

0.80

0.95

0.20

50000

NOTE 2 – GOING CONCERN The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company generated no revenue for the three months ended August 31, 2026. The Company had a net loss of $899,933 for the three months ended August 31, 2026, and an accumulated deficit of $31,806,760 as of August 31, 2026, raising substantial doubt about the ability of the Company to continue as a going concern for a reasonable period. The Company’s continuation as a going concern is dependent upon, among other things, its ability to generate revenues and its ability to obtain capital from third parties. No assurance can be given that the Company will be successful in these efforts. Management plans to identify adequate sources of funding to provide operating capital for continued growth. The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

-899933

-31806760

NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in conformity with U.S. GAAP and stated in U.S. dollars. Any reference in these notes to applicable guidance is meant to refer to the authoritative U.S. GAAP as found in the Accounting Standards Codification (“ASC”) and Accounting Standards Updates (“ASU”) of the Financial Accounting Standards Board (“FASB”). Certain information and note disclosures normally included in annual financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to those rules and regulations. In the opinion of management, the unaudited condensed consolidated financial statements reflect all adjustments, which include only normal recurring adjustments, necessary for the fair statement of the balances and results for the periods presented. A description of the Company’s significant accounting policies is included in the Company’s audited consolidated financial statements as of May 31, 2026. These unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and related notes in the Company’s 2026 Annual Report on Form 10-K, filed with the SEC on September 4, 2026. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Principals of Consolidation The consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (GAAP), and the rules and regulations of the Securities and Exchange Commission (SEC). The consolidated financial statements include the accounts of the Company and its subsidiaries. All intercompany balances and transactions have been eliminated. Cash and Cash Equivalents The Company accounts for cash and cash equivalents under Accounting Standards Codification (“ASC”) 305, Cash and Cash Equivalents (“ASC 305”) and considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. Software Application Software consists of an internally developed information system for use by the Company to allow individuals to invest in various opportunities as well as present individuals to provide opportunities for potential Investors and accounted for in accordance with ASC 350-40, Intangibles – Goodwill and Other – Internal-Use Software (“ASC 350-40”). Costs incurred up to and including the feasibility stage of development as well as maintenance costs are expensed as incurred. As of May 31, 2026, the software is within the application development phase, and all costs are currently capitalized. Revenue Recognition The Company recognizes revenue pursuant to Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers. This new revenue recognition standard (new guidance) has a five-step process: a) Determine whether a contract exists; b) Identify the performance obligations; c) Determine the transaction price; d) Allocate the transaction price; and e) Recognize revenue when (or as) performance obligations are satisfied. The impact of the Company’s initial application of ASC 606 did not have a material impact on its financial statements and disclosures and there was no cumulative effect of the adoption of ASC 606. The Raisewise platform operates as a traditional crowdfunding platform with debt, equity, rewards and donations. Revenues from operations are recognized when payment is tendered. Amounts paid with a credit card are recorded in accounts and other receivables until payment is collected from the credit card processor. There has been no revenue recorded as of August 31, 2026, and August 31, 2025. Deferred Income Taxes and Valuation Allowance The Company accounts for income taxes under ASC 740 Income Taxes (“ASC 740”). Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. No deferred tax assets or liabilities were recognized at May 31,2026. Based on its evaluation, the Company has concluded that there are no significant uncertain tax positions requiring recognition in its financial statements. The Company’s evaluation was performed for twelve months ended May 31, 2026 and the tax years ended May 31, 2025, 2024, 2023, 2022 2021 and 2020 for U.S. Federal Income Tax and for the State of Nevada. The Company has net operating loss carry forwards in the amount of approximately$31,595,427 that will expire beginning in 2035. The deferred tax assets including the net operating loss carry forward tax benefit of $11,058,399 which is offset by a valuation allowance. The Company follows the provisions of uncertain tax positions. The Company recognized approximately no increase in the liability for unrecognized tax benefits. The Company has no tax position at August 31, 2026, for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility. The Company is subject to taxation in the United States, New York State, and New York City. The Company’s effective income tax rate differs from the combined statutory tax rate primarily due to the establishment and maintenance of a full valuation allowance against deferred tax assets. As a result, no income tax benefit was recognized on current-year operating losses. The Company’s approximate effective income tax rate reconciliation was as follows: U.S. federal statutory rate -21.00% State and local income taxes -14.00% Valuation allowance 35.00% Effective income tax rate 0.00% Financial Instruments ASC 820, Fair Value Measurements and Disclosures (ASC “820”) defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below: Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means. Level 3 - Inputs that are both significant to the fair value measurement and unobservable. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of August 31, 2026. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. The Company does not have any assets or liabilities measured at fair value on a recurring basis. Convertible Notes The Company evaluated the convertible note under ASC 470-20, Debt with Conversion and Other Options, and ASC 815, Derivatives and Hedging. The conversion feature does not meet the criteria for bifurcation as a derivative due to the illiquid nature of the underlying equity and the absence of a net settlement feature. Accordingly, the entire instrument is accounted for as a liability at amortized cost. The Company uses the effective interest method to amortize the discount over the term of the note. The Company accounts for debt instruments issued at a discount in accordance with ASC 835-30, Interest – Imputation of Interest, and ASC 470, Debt. The debt discount is amortized over the term of the debt using the effective interest method, which results in a non-linear recognition of interest expense over time. The amortization of the discount is recorded as interest expense in the consolidated statements of operations. Long-lived Assets Long-lived assets such as property, equipment and intellectual property are reviewed for impairment whenever facts and circumstances indicate that the carrying value may not be recoverable. When required impairment losses on assets to be held and used are recognized based on the fair value of the asset. The fair value is determined based on estimates of future cash flows, market value of similar assets, if available, or independent appraisals, if required. If the carrying amount of the long-lived asset is not recoverable from its undiscounted cash flows, an impairment loss is recognized for the difference between the carrying amount and fair value of the asset. When fair values are not available, the Company estimates fair value using the expected future cash flows discounted at a rate commensurate with the risk associated with the recovery of the assets. The Company’s internally developed intellectual property totaling $88,590, represents the software application designed to support the Company’s crowdfunding business. The application was completed and deemed operational; however, it has not yet been placed into full production or generated revenue The software remains operational and continues to serve as a strategic component of the Company’s business plan. We did not recognize any impairment losses for any periods ended August 31, 2026 and 2025. Property and Equipment The Company follows ASC 360, Property, Plant, and Equipment, for its fixed assets. Equipment is stated at cost less accumulated depreciation. Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets (3 years). On August 31, 2026, and August 31, 2025, the Company did not have any fixed assets. Related Parties The Company follows ASC 850, Related Party Disclosures (ASC 850”) for the identification of related parties and disclosure of related party transactions. On August 31, 2026, and August 31, 2025, the amounts due for related party transactions were $10,647 and $5,397 respectively. The single-related party was a shareholder and officer of the Company and made various advances to cover operating expenses when the Company was short of the required cash flow. Joseph Richard Moran is an officer of Blue-Chip Capital Group, Inc and is the Chief Executive Officer of NM & RM Corporation and Titan Corporation. During the three months ended August 31, 2026, the Company incurred $2,500 fees for services provided by Mr. Moran and $4,500 for travel for NM & RM Corporation. The Company also incurred $60,000 in legal fees with Lonergan Law Firm, $60,000 in consulting fees with John Driscoll, and $60,000 in consulting fees with James C. DiPrima. Stock-Based Compensation ASC 718 Compensation – Stock Compensation (“ASC 718”) prescribes accounting and reporting standards for all stock-based payments award to employees, including employee stock options, restricted stock, employee stock purchase plans and stock appreciation rights may be classified as either equity or liabilities. The Company determines if a present obligation to settle the share-based payment transaction in cash or other assets exists. A present obligation to settle in cash or other assets exists if: (a) the option to settle by issuing equity instruments lacks commercial substance or (b) the present obligation is implied because of an entity’s past practices or stated policies. If a present obligation exists, the transaction should be recognized as a liability, otherwise, the transaction should be recognized as equity. The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with ASC 505-50, Equity-Based Payments to Non-Employees. Measurement of share-based payment transactions with non-employees is based on the fair value of whichever is more reliably measurable: (a) the goods or services received; or (b) the equity instruments issued. Equity instruments issued to non-employees are generally measured at fair value on the date the performance commitment is reached or the services are rendered, depending on the terms of the arrangement. No common shares were issued in exchange for services during the three months ended August 31, 2026. Operating Segment The Company’s Chief Executive Officer serves as the Chief Operating Decision Maker (“CODM”). The CODM reviews financial information on a consolidated basis for purposes of evaluating financial performance, allocating resources, and making operating decisions. The Company has determined that it operates as a single operating and reportable segment. The Company’s operations consist primarily of the development, maintenance and commercialization of its technology platform and related business activities. As the Company operates as a single operating segment, all significant operating decisions and resource allocations are based upon analysis of the Company as one operating unit. The CODM assesses performance and allocates resources based on consolidated net loss, cash flows, operating expenditures, liquidity needs, and strategic objectives. The CODM regularly reviews consolidated operating expenses, including compensation, professional fees, software and technology costs, and general and administrative expenses. The measure of segment profit or loss reviewed by the CODM is consolidated net loss, which is reported in the accompanying consolidated statements of operations. Recently Issued Accounting Pronouncements In November 2024, the FASB issued ASU 2024-03, “Income Statement: Reporting Comprehensive Income— Expense Disaggregation Disclosures,” which requires more detailed information about specified categories of expenses (purchases of inventory, employee compensation, depreciation, amortization, and depletion) included in certain expense captions presented on the face of the income statement, as well as disclosures about selling expenses. This ASU is effective for fiscal years beginning after December 15, 2026, and for interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted. The amendments may be applied either (1) prospectively to financial statements issued for reporting periods after the effective date of this ASU or (2) retrospectively to all prior periods presented in the financial statements. The Company is currently evaluating this guidance to determine the impact it may have on its consolidated financial statements disclosures. In November 2024, the FASB issued ASU 2024-04, Debt—Debt with Conversion and Other Options (Subtopic 470-20): Induced Conversions of Convertible Debt Instruments, which clarifies the accounting for certain settlements of convertible debt instruments and the circumstances in which induced conversion accounting may be applied. The standard is effective for annual reporting periods beginning after December 15, 2025, including interim periods within those annual reporting periods. The Company is currently evaluating the impact that adoption of this guidance will have on its consolidated financial statements. We have reviewed the issued Accounting Standards Update (“ASU”) accounting pronouncements and interpretations thereof that have effectiveness dates during the periods reported and in future periods. The Company has carefully considered the new pronouncements that alter previous generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the corporation’s reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration.

Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in conformity with U.S. GAAP and stated in U.S. dollars. Any reference in these notes to applicable guidance is meant to refer to the authoritative U.S. GAAP as found in the Accounting Standards Codification (“ASC”) and Accounting Standards Updates (“ASU”) of the Financial Accounting Standards Board (“FASB”). Certain information and note disclosures normally included in annual financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to those rules and regulations. In the opinion of management, the unaudited condensed consolidated financial statements reflect all adjustments, which include only normal recurring adjustments, necessary for the fair statement of the balances and results for the periods presented. A description of the Company’s significant accounting policies is included in the Company’s audited consolidated financial statements as of May 31, 2026. These unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and related notes in the Company’s 2026 Annual Report on Form 10-K, filed with the SEC on September 4, 2026.

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

Principals of Consolidation The consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (GAAP), and the rules and regulations of the Securities and Exchange Commission (SEC). The consolidated financial statements include the accounts of the Company and its subsidiaries. All intercompany balances and transactions have been eliminated.

Cash and Cash Equivalents The Company accounts for cash and cash equivalents under Accounting Standards Codification (“ASC”) 305, Cash and Cash Equivalents (“ASC 305”) and considers all highly liquid investments with an original maturity of three months or less to be cash equivalents.

Software Application Software consists of an internally developed information system for use by the Company to allow individuals to invest in various opportunities as well as present individuals to provide opportunities for potential Investors and accounted for in accordance with ASC 350-40, Intangibles – Goodwill and Other – Internal-Use Software (“ASC 350-40”). Costs incurred up to and including the feasibility stage of development as well as maintenance costs are expensed as incurred. As of May 31, 2026, the software is within the application development phase, and all costs are currently capitalized.

Revenue Recognition The Company recognizes revenue pursuant to Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers. This new revenue recognition standard (new guidance) has a five-step process: a) Determine whether a contract exists; b) Identify the performance obligations; c) Determine the transaction price; d) Allocate the transaction price; and e) Recognize revenue when (or as) performance obligations are satisfied. The impact of the Company’s initial application of ASC 606 did not have a material impact on its financial statements and disclosures and there was no cumulative effect of the adoption of ASC 606. The Raisewise platform operates as a traditional crowdfunding platform with debt, equity, rewards and donations. Revenues from operations are recognized when payment is tendered. Amounts paid with a credit card are recorded in accounts and other receivables until payment is collected from the credit card processor. There has been no revenue recorded as of August 31, 2026, and August 31, 2025.

Deferred Income Taxes and Valuation Allowance The Company accounts for income taxes under ASC 740 Income Taxes (“ASC 740”). Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. No deferred tax assets or liabilities were recognized at May 31,2026. Based on its evaluation, the Company has concluded that there are no significant uncertain tax positions requiring recognition in its financial statements. The Company’s evaluation was performed for twelve months ended May 31, 2026 and the tax years ended May 31, 2025, 2024, 2023, 2022 2021 and 2020 for U.S. Federal Income Tax and for the State of Nevada. The Company has net operating loss carry forwards in the amount of approximately$31,595,427 that will expire beginning in 2035. The deferred tax assets including the net operating loss carry forward tax benefit of $11,058,399 which is offset by a valuation allowance. The Company follows the provisions of uncertain tax positions. The Company recognized approximately no increase in the liability for unrecognized tax benefits. The Company has no tax position at August 31, 2026, for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility. The Company is subject to taxation in the United States, New York State, and New York City. The Company’s effective income tax rate differs from the combined statutory tax rate primarily due to the establishment and maintenance of a full valuation allowance against deferred tax assets. As a result, no income tax benefit was recognized on current-year operating losses. The Company’s approximate effective income tax rate reconciliation was as follows: U.S. federal statutory rate -21.00% State and local income taxes -14.00% Valuation allowance 35.00% Effective income tax rate 0.00%

31595427

will expire beginning in 2035

11058399

0.2100

0.1400

-0.3500

0.0000

Financial Instruments ASC 820, Fair Value Measurements and Disclosures (ASC “820”) defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below: Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means. Level 3 - Inputs that are both significant to the fair value measurement and unobservable. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of August 31, 2026. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. The Company does not have any assets or liabilities measured at fair value on a recurring basis.

Convertible Notes The Company evaluated the convertible note under ASC 470-20, Debt with Conversion and Other Options, and ASC 815, Derivatives and Hedging. The conversion feature does not meet the criteria for bifurcation as a derivative due to the illiquid nature of the underlying equity and the absence of a net settlement feature. Accordingly, the entire instrument is accounted for as a liability at amortized cost. The Company uses the effective interest method to amortize the discount over the term of the note. The Company accounts for debt instruments issued at a discount in accordance with ASC 835-30, Interest – Imputation of Interest, and ASC 470, Debt. The debt discount is amortized over the term of the debt using the effective interest method, which results in a non-linear recognition of interest expense over time. The amortization of the discount is recorded as interest expense in the consolidated statements of operations.

Long-lived Assets Long-lived assets such as property, equipment and intellectual property are reviewed for impairment whenever facts and circumstances indicate that the carrying value may not be recoverable. When required impairment losses on assets to be held and used are recognized based on the fair value of the asset. The fair value is determined based on estimates of future cash flows, market value of similar assets, if available, or independent appraisals, if required. If the carrying amount of the long-lived asset is not recoverable from its undiscounted cash flows, an impairment loss is recognized for the difference between the carrying amount and fair value of the asset. When fair values are not available, the Company estimates fair value using the expected future cash flows discounted at a rate commensurate with the risk associated with the recovery of the assets. The Company’s internally developed intellectual property totaling $88,590, represents the software application designed to support the Company’s crowdfunding business. The application was completed and deemed operational; however, it has not yet been placed into full production or generated revenue The software remains operational and continues to serve as a strategic component of the Company’s business plan. We did not recognize any impairment losses for any periods ended August 31, 2026 and 2025.

88590

Property and Equipment The Company follows ASC 360, Property, Plant, and Equipment, for its fixed assets. Equipment is stated at cost less accumulated depreciation. Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets (3 years). On August 31, 2026, and August 31, 2025, the Company did not have any fixed assets.

P3Y

Related Parties The Company follows ASC 850, Related Party Disclosures (ASC 850”) for the identification of related parties and disclosure of related party transactions. On August 31, 2026, and August 31, 2025, the amounts due for related party transactions were $10,647 and $5,397 respectively. The single-related party was a shareholder and officer of the Company and made various advances to cover operating expenses when the Company was short of the required cash flow. Joseph Richard Moran is an officer of Blue-Chip Capital Group, Inc and is the Chief Executive Officer of NM & RM Corporation and Titan Corporation. During the three months ended August 31, 2026, the Company incurred $2,500 fees for services provided by Mr. Moran and $4,500 for travel for NM & RM Corporation. The Company also incurred $60,000 in legal fees with Lonergan Law Firm, $60,000 in consulting fees with John Driscoll, and $60,000 in consulting fees with James C. DiPrima.

10647

5397

2500

4500

60000

Stock-Based Compensation ASC 718 Compensation – Stock Compensation (“ASC 718”) prescribes accounting and reporting standards for all stock-based payments award to employees, including employee stock options, restricted stock, employee stock purchase plans and stock appreciation rights may be classified as either equity or liabilities. The Company determines if a present obligation to settle the share-based payment transaction in cash or other assets exists. A present obligation to settle in cash or other assets exists if: (a) the option to settle by issuing equity instruments lacks commercial substance or (b) the present obligation is implied because of an entity’s past practices or stated policies. If a present obligation exists, the transaction should be recognized as a liability, otherwise, the transaction should be recognized as equity. The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with ASC 505-50, Equity-Based Payments to Non-Employees. Measurement of share-based payment transactions with non-employees is based on the fair value of whichever is more reliably measurable: (a) the goods or services received; or (b) the equity instruments issued. Equity instruments issued to non-employees are generally measured at fair value on the date the performance commitment is reached or the services are rendered, depending on the terms of the arrangement. No common shares were issued in exchange for services during the three months ended August 31, 2026.

Operating Segment The Company’s Chief Executive Officer serves as the Chief Operating Decision Maker (“CODM”). The CODM reviews financial information on a consolidated basis for purposes of evaluating financial performance, allocating resources, and making operating decisions. The Company has determined that it operates as a single operating and reportable segment. The Company’s operations consist primarily of the development, maintenance and commercialization of its technology platform and related business activities. As the Company operates as a single operating segment, all significant operating decisions and resource allocations are based upon analysis of the Company as one operating unit. The CODM assesses performance and allocates resources based on consolidated net loss, cash flows, operating expenditures, liquidity needs, and strategic objectives. The CODM regularly reviews consolidated operating expenses, including compensation, professional fees, software and technology costs, and general and administrative expenses. The measure of segment profit or loss reviewed by the CODM is consolidated net loss, which is reported in the accompanying consolidated statements of operations.

Recently Issued Accounting Pronouncements In November 2024, the FASB issued ASU 2024-03, “Income Statement: Reporting Comprehensive Income— Expense Disaggregation Disclosures,” which requires more detailed information about specified categories of expenses (purchases of inventory, employee compensation, depreciation, amortization, and depletion) included in certain expense captions presented on the face of the income statement, as well as disclosures about selling expenses. This ASU is effective for fiscal years beginning after December 15, 2026, and for interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted. The amendments may be applied either (1) prospectively to financial statements issued for reporting periods after the effective date of this ASU or (2) retrospectively to all prior periods presented in the financial statements. The Company is currently evaluating this guidance to determine the impact it may have on its consolidated financial statements disclosures. In November 2024, the FASB issued ASU 2024-04, Debt—Debt with Conversion and Other Options (Subtopic 470-20): Induced Conversions of Convertible Debt Instruments, which clarifies the accounting for certain settlements of convertible debt instruments and the circumstances in which induced conversion accounting may be applied. The standard is effective for annual reporting periods beginning after December 15, 2025, including interim periods within those annual reporting periods. The Company is currently evaluating the impact that adoption of this guidance will have on its consolidated financial statements. We have reviewed the issued Accounting Standards Update (“ASU”) accounting pronouncements and interpretations thereof that have effectiveness dates during the periods reported and in future periods. The Company has carefully considered the new pronouncements that alter previous generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the corporation’s reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration.

NOTE 4 – STOCKHOLDERS’ EQUITY Series A Preferred Stock Based upon Board resolutions at the time the Company was re-domiciled in Nevada, the Company is authorized to issue 1,000,000 shares of Preferred Stock, at a par value of $.0001 of which 999,999 shares of common stock were issued to our founders. Our Board has the authority, without further action by the stockholders, to issue up to <span id="xdx_90E_eus-gaap--PreferredStockSharesAuthorized_iI_pid_c20201217__us-gaap--StatementClassOfStockAxis__custom--UndesignatedPreferredStockMember_zOEFs6sudatk" title="Preferred stock, shares authorized">9,000,000 shares of undesignated preferred stock with rights and preferences, including voting rights, designated from time to time by our Board. As of August 31, 2026, there are 1,000,000 shares of Series A Preferred Stock authorized, of which <span id="xdx_90B_eus-gaap--PreferredStockSharesOutstanding_iI_pid_c20260831__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zJhOKOCjHWUe" title="Preferred stock, shares outstanding">999,999 shares are outstanding. The holders of the Series A Preferred Stock shall have full voting rights and powers on all matters subject to a vote by the holders of the Corporation’s common stock and Series A Preferred Stock shall vote together as a single class with the holders of the Corporation’s common stock and the holders of any other class or series of shares entitled to vote with the common stock (collectively, the “Voting Capital Stock”), with the holders of Series A Preferred Stock being entitled to sixty eight percent (68%) of the total votes on all such matters regardless of the actual number of shares of Series A Preferred Stock then outstanding, and the holders of Voting Capital Stock and any other shares entitled to vote being entitled to their proportional share of the remaining 32% of the total votes based on their respective voting power. The Company applies the guidance in ASC 480 – Distinguishing Liabilities from Equity, ASC 470 – Debt, and ASC 815 – Derivatives and Hedging to determine whether financial instruments should be classified as liabilities, equity, or temporary equity. preferred stock without redemption features, that meet the criteria for equity classification under ASC 815-40 are classified as equity. The Company determined the criteria for equity classification for the Series A preferred stock was met. Unless otherwise declared from time to time by the Board of Directors, out of funds legally available thereof, the holders of shares of the outstanding shares of Series A Preferred Stock shall not be entitled to receive dividends. Holders of Series A Preferred Stock shall not be entitled, as a matter of right, to subscribe for, purchase or receive any part of any stock of the Corporation of any class whatsoever, or of securities convertible into or exchangeable for any stock of any class whatsoever, whether now or hereafter authorized and whether issued for cash or other consideration or by way of dividend by virtue of the Series A Preferred Stock nor shall the shares of Series A Preferred Stock be convertible into shares of the Corporation’s common stock. The shares of Series A Voting Preferred Stock being issued to the Holders are not transferable. Common Stock There are 400,000,000 shares of Common Stock authorized and at August 31, 2026, there are 109,093,228 shares of common stock outstanding. The holders of our Common Stock are: (i) are entitled to receive dividends out of funds legally available if our Board, in its discretion, determines to declare and pay dividends; (ii) are entitled to one vote for each share held, without any cumulative voting for the election of directors; (iii) not entitled to preemptive rights, and is not subject to conversion, redemption or sinking fund provisions; and (iv) if we become subject to a liquidation, dissolution or winding-up, are entitled to the assets legally available for distribution to the holders of our Common Stock and any participating preferred stock outstanding at that time, subject to prior satisfaction of all outstanding debt and liabilities and the preferential rights of and the payment of liquidation preferences, if any, on any outstanding shares of preferred stock. During the three months ended August 31, 2026, the Company issued shares of common stock upon the conversion of certain outstanding convertible notes. Additional information regarding the conversion of the notes is disclosed in Note 5. Warrants On June 10, 2026 the Company issued <span id="xdx_90B_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20260708__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zOiT8CeYPHsa" title="Warrant shares issued">5,000,000 warrants in connection with a debt financing arrangement with a private investor. Each warrant entitles the holder to purchase one share of the Company’s common stock at an exercise price of $<span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260708__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_z9TycCwQYDqf" title="Warrants exercise price">.25 per share. The warrants are exercisable at any time prior to July 8, 2031. The warrants were evaluated under ASC 470-20, Debt with Conversion and Other Options, and ASC 815, Derivatives and Hedging, to determine appropriate classification. Based on the terms of the warrants, including fixed exercise price and settlement in a fixed number of shares, the warrants were classified as equity instruments. The fair value of the warrants at issuance was determined using the Black-Scholes option pricing model, which is considered an appropriate valuation technique under ASC 820, Fair Value Measurement. The following assumptions were used in the model: Stock price at issuance: $<span id="xdx_902_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20260708__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zIsJc4b6Axy5" title="Warrants and rights outstanding measurement input">.50 Exercise price: $<span id="xdx_908_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20260708__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zillNlR81h2l" title="Warrants and rights outstanding measurement input">.25 Expected term: <span id="xdx_90F_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_dd_uPure_c20260708__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zqDoWsvijxj4" title="Warrants and rights outstanding measurement input">5 years Volatility: <span id="xdx_908_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_dp_uPure_c20260708__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zVa2anEYndV2" title="Warrants and rights outstanding measurement input">113.43% Risk-free interest rate: <span id="xdx_902_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20260708__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zBSe2WNaPadl" title="Warrants and rights outstanding measurement input">4.08% On July 13, 2026 the Company issued <span id="xdx_90B_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20260713__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zoFf9Jr3jX66" title="Warrant shares issued">12,000,000 warrants in connection with a debt financing arrangement with a private investor. Each warrant entitles the holder to purchase one share of the Company’s common stock at an exercise price of $<span id="xdx_906_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20260713__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_z9sLqxcvYF97" title="Warrants exercise price">.25 per share. The warrants are exercisable at any time prior to July 13, 2031. The warrants were evaluated under ASC 470-20, Debt with Conversion and Other Options, and ASC 815, Derivatives and Hedging, to determine appropriate classification. Based on the terms of the warrants, including fixed exercise price and settlement in a fixed number of shares, the warrants were classified as equity instruments. The fair value of the warrants at issuance was determined using the Black-Scholes option pricing model, which is considered an appropriate valuation technique under ASC 820, Fair Value Measurement. The following assumptions were used in the model: Stock price at issuance: $<span id="xdx_903_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20260713__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zDGQut4AAO0i" title="Warrants and rights outstanding measurement input">.50 Exercise price: $<span id="xdx_901_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20260713__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zB9kkGUXO0a6" title="Warrants and rights outstanding measurement input">.25 Expected term: <span id="xdx_90B_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_dd_uPure_c20260713__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zcQ4KwNA7L71" title="Warrants and rights outstanding measurement input">5 years Volatility: <span id="xdx_905_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_dp_uPure_c20260713__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zx0zMjcaEudf" title="Warrants and rights outstanding measurement input">111.45% Risk-free interest rate: <span id="xdx_906_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20260713__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_z519Zhm44cX9" title="Warrants and rights outstanding measurement input">3.97% Dividend yield: <span id="xdx_907_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_dn_uPure_c20260713__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zEM0PLfLM5s1" title="Warrants and rights outstanding measurement input">none On July 14, 2026 the Company issued <span id="xdx_90B_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20260714__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zTFiqq9zBiKj" title="Warrant shares issued">12,000,000 warrants in connection with a debt financing arrangement with a private investor. Each warrant entitles the holder to purchase one share of the Company’s common stock at an exercise price of $<span id="xdx_909_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20260714__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zBeBRkielNdk" title="Warrants exercise price">.25 per share. The warrants are exercisable at any time prior to July 14, 2031. The warrants were evaluated under ASC 470-20, Debt with Conversion and Other Options, and ASC 815, Derivatives and Hedging, to determine appropriate classification. Based on the terms of the warrants, including fixed exercise price and settlement in a fixed number of shares, the warrants were classified as equity instruments. The fair value of the warrants at issuance was determined using the Black-Scholes option pricing model, which is considered an appropriate valuation technique under ASC 820, Fair Value Measurement. The following assumptions were used in the model: Stock price at issuance: $<span id="xdx_900_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20260714__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zNfwFzAYiZih" title="Warrants and rights outstanding measurement input">.50 Exercise price: $<span id="xdx_90A_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20260714__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zrFhwsOs7qna" title="Warrants and rights outstanding measurement input">.25 Expected term: <span id="xdx_90F_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_dd_uPure_c20260714__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zPg63IX4FwBh" title="Warrants and rights outstanding measurement input">5 years Volatility: <span id="xdx_906_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_dp_uPure_c20260714__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zaxkNNf9XQSf" title="Warrants and rights outstanding measurement input">113.43% Risk-free interest rate: <span id="xdx_903_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20260714__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zFRJttJwoxfi" title="Warrants and rights outstanding measurement input">4.02% Dividend yield: <span id="xdx_90D_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_dn_uPure_c20260714__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zLWQ1K75FOv3" title="Warrants and rights outstanding measurement input">none Dividend yield: none Based on these inputs, the fair value of the warrant was estimated to be $<span id="xdx_905_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20260714__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_z8wYMZPRH0i3" title="Fair value of shares, price per share">.44 per warrant, resulting in a total fair value of $<span id="xdx_906_eus-gaap--FairValueAdjustmentOfWarrants_c20260714__20260714__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_z1RyRQkdBiZe" title="Fair value of warrants">707,812.. This amount was recorded as additional paid-in capital in the equity section of the balance sheet. The total discount recorded for these warrants granted related to these notes was $<span id="xdx_90C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantedInPeriod_c20260601__20260831__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zqKo7FF2iRy9" title="Warrant granted">707,812. The Company recognized amortization of debt discounts in interest expense totaling $132,267 and $139,656 for the three months ended August 31, 2026 and August 31, 2025 respectively. <p id="xdx_89C_eus-gaap--DisclosureOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTextBlock_zUtCBL3kTtr3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> SCHEDULE OF WARRANTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center">Weighted Average</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center">Weighted</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Remaining</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">Warrant Shares</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Average</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Contractual Term</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Outstanding</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Exercise Price</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">(in years)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Outstanding at May 31, 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20260601__20260831_zEZOXTAjDaUk" style="width: 14%; text-align: right" title="Warrant Shares Outstanding, Outstanding balance">8,570,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iS_pid_c20260601__20260831_zWMoqDrnccKc" style="width: 14%; text-align: right" title="Weighted Average Exercise Price, Outstanding balance">1.09</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_909_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTerm_dtY_c20250601__20260531_zFppyYCjBZTb" title="Weighted Average Remaining Contractual Term (in years), Outstanding">4.37</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Warrants granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20260601__20260831_zHeXgas3liZc" style="text-align: right" title="Warrant Shares Outstanding, Warrants granted">29,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGrantsInPeriodWeightedAverageExercisePrice_pid_c20260601__20260831_zzrBuEPbBHI4" style="text-align: right" title="Weighted Average Exercise Price, Warrants granted">.25</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionGrantedEquityInstrumentsOutstandingWeightedAverageRemainingContractualTerm_dtY_c20260601__20260831_z3Zo7k1m6Pf6" title="Weighted Average Remaining Contractual Term (in years), Warrants granted">4.84</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Warrants exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_iN_di_c20260601__20260831_zPY2X00ebTIi" style="text-align: right" title="Warrant Shares Outstanding, Warrants exercised">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Warrants expired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_iN_di_c20260601__20260831_zpHFruCRsZ3k" style="text-align: right" title="Warrant Shares Outstanding, Warrants expired">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Outstanding at August 31, 2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20260601__20260831_zmlvQ1azwjvi" style="text-align: right" title="Warrant Shares Outstanding, Outstanding balance">37,570,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iE_pid_c20260601__20260831_zftsxNnKk3x8" style="text-align: right" title="Weighted Average Exercise Price, Outstanding balance">.44</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTerm_dtY_c20260601__20260831_zfk1942Swayl" title="Weighted Average Remaining Contractual Term (in years), Outstanding">4.67</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercisable at August 31, 2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableNumber_iE_c20260601__20260831_zx5BJlZFXmAj" style="text-align: right" title="Warrant Shares Outstanding, Excercisable">37,570,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> </table> As of August 31, 2026, there were 37,570,000 warrants outstanding with a weighted average exercise price of $<span id="xdx_900_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20260831__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z0mbrujaAMb9" title="Weighted average exercise price">.44 weighted average remaining expiration period of approximately <span id="xdx_906_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTerm_dtY_c20260831__20260831__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zTWk5G6V1Lw5" title="Weighted average remaining expiration period">4.7 years and intrinsic value of <span id="xdx_90B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsOutstandingIntrinsicValue_iI_dc_c20260831__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z3IhrNqcZlS9" title="Warrants outstanding instrinsic value">zero. There were <span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20260601__20260831__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z6kkvzBGVuI" title="Number of warrants issued">29,000,000 additional warrants issued and <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_c20260601__20260831__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zVuFkhAXZ1p6" title="Number of warrants expired">0 warrants expired during three months ended August 31, 2026.

1000000

0.0001

999999

9000000

1000000

999999

The holders of the Series A Preferred Stock shall have full voting rights and powers on all matters subject to a vote by the holders of the Corporation’s common stock and Series A Preferred Stock shall vote together as a single class with the holders of the Corporation’s common stock and the holders of any other class or series of shares entitled to vote with the common stock (collectively, the “Voting Capital Stock”), with the holders of Series A Preferred Stock being entitled to sixty eight percent (68%) of the total votes on all such matters regardless of the actual number of shares of Series A Preferred Stock then outstanding, and the holders of Voting Capital Stock and any other shares entitled to vote being entitled to their proportional share of the remaining 32% of the total votes based on their respective voting power.

400000000

109093228

5000000

0.25

0.50

0.25

1.1343

4.08

12000000

0.25

0.50

0.25

1.1145

3.97

12000000

0.25

0.50

0.25

1.1343

4.02

0.44

707812

132267

139656

<p id="xdx_89C_eus-gaap--DisclosureOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTextBlock_zUtCBL3kTtr3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> SCHEDULE OF WARRANTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center">Weighted Average</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center">Weighted</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Remaining</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">Warrant Shares</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Average</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Contractual Term</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Outstanding</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Exercise Price</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">(in years)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Outstanding at May 31, 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20260601__20260831_zEZOXTAjDaUk" style="width: 14%; text-align: right" title="Warrant Shares Outstanding, Outstanding balance">8,570,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iS_pid_c20260601__20260831_zWMoqDrnccKc" style="width: 14%; text-align: right" title="Weighted Average Exercise Price, Outstanding balance">1.09</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_909_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTerm_dtY_c20250601__20260531_zFppyYCjBZTb" title="Weighted Average Remaining Contractual Term (in years), Outstanding">4.37</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Warrants granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20260601__20260831_zHeXgas3liZc" style="text-align: right" title="Warrant Shares Outstanding, Warrants granted">29,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGrantsInPeriodWeightedAverageExercisePrice_pid_c20260601__20260831_zzrBuEPbBHI4" style="text-align: right" title="Weighted Average Exercise Price, Warrants granted">.25</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionGrantedEquityInstrumentsOutstandingWeightedAverageRemainingContractualTerm_dtY_c20260601__20260831_z3Zo7k1m6Pf6" title="Weighted Average Remaining Contractual Term (in years), Warrants granted">4.84</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Warrants exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_iN_di_c20260601__20260831_zPY2X00ebTIi" style="text-align: right" title="Warrant Shares Outstanding, Warrants exercised">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Warrants expired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_iN_di_c20260601__20260831_zpHFruCRsZ3k" style="text-align: right" title="Warrant Shares Outstanding, Warrants expired">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Outstanding at August 31, 2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20260601__20260831_zmlvQ1azwjvi" style="text-align: right" title="Warrant Shares Outstanding, Outstanding balance">37,570,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iE_pid_c20260601__20260831_zftsxNnKk3x8" style="text-align: right" title="Weighted Average Exercise Price, Outstanding balance">.44</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTerm_dtY_c20260601__20260831_zfk1942Swayl" title="Weighted Average Remaining Contractual Term (in years), Outstanding">4.67</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercisable at August 31, 2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableNumber_iE_c20260601__20260831_zx5BJlZFXmAj" style="text-align: right" title="Warrant Shares Outstanding, Excercisable">37,570,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> </table>

8570000

1.09 P4Y4M13D

29000000

0.25 P4Y10M2D

37570000

0.44 P4Y8M1D 37570000

37570000

0.44 P4Y8M12D 0

29000000

NOTE 5 - CONVERTIBLE NOTES During the period from June 1, 2025, through August 31, 2026, the Company issued and sold sixteen convertible notes to private investors as follows: 1. 7/09/2025 in the principal amount of $200,000; 2. 8/06/2025 in the principal amount of $100,000; 3. 7/22/2025 in the principal amount of $25,000; 4. 7/29/2025 in the principal amount of $10,000; 5. 9/5/2025 in the principal amount of $100,000; 6. 9/15/2025 in the principal amount of $50,000; 7. 10/6/2025 in the principal amount of $10,000; 8. 10/10/2025 in the principal amount of $50,000; 9. 10/29/2025 in the principal amount of $250,000; 10. 11/14/2025 in the principal amount of $25,000; 11. 12/09/2025 in the principal amount of $100,000; 12. 3/06/2026 in the principal amount of $300,000; 13. 4/01/2026 in the principal amount of $50,000; 14: 6/10/2026 in the principal amount of $150,000; 15: 7/13/2026 in the principal amount of $300,000; and 16: 7/14/2026 in the principal amount of $300,000. During the three months ended August 31, 2026, the Company issued to two investors three separate Convertible Notes in the aggregate principal amount of $750,000. The Company agreed to issue these investors as inducement warrants to entitle the investor to purchase on a cashless basis twenty-nine million (29,000,000) shares of the Company’s common stock having an exercise price of $.25 per warrant share which shall expire in five (5) years. On July 15,2026 and July 23, 2026, these two investors converted all of the principal on their Convertible Notes totaling $2,050,000 plus accrued interest of $131,569 into <span id="xdx_901_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260715__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OneInvestorsMember_z5OtxMHCBria" title="Warrants to purchase common stock"><span id="xdx_90B_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260723__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TwoInvestorsMember_ziKtnezsQkvb" title="Warrants to purchase common stock">4,363,137 shares of common stock. As a result of these conversions, at August 31, 2026, the Company has $335,000 in principal amount owed on all outstanding Convertible Notes. The Convertible Notes bear interest at <span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_c20260831__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TwoInvestorsMember_zLLrRnKEtNC9" title="Convertible notes bearing interest percentage">10% per annum, are due nine (9) months from the Issue Date and are convertible into shares of common stock at a conversion price of $0.50 per share. The Company recorded interest expense of $42,290 and $23,355 for the three months ended August 31, 2026, and August 31, 2025, respectively.

200000

100000

25000

10000

100000

50000

10000

50000

250000

25000

100000

300000

50000

150000

300000

750000

29000000

0.25

P5Y

2050000

131569

4363137

335000

0.10

0.50

42290

23355

NOTE 6 – NOTES PAYABLE On May 13, 2025, the Company issued a non-convertible unsecured note to a private investor in the amount of $35,000 with repayment in the amount of $40,000, including fixed interest of $5,000, due on December 13, 2025. As additional consideration, the Company agreed to issue this investor <span id="xdx_90E_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20250513__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zqZWsskghX4g" title="Warrants issued">50,000 common stock purchase warrants exercisable at $<span id="xdx_90A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20250513__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zCjdXn5ZRO0d" title="Warrants exercise price">.75 per share on or after December 13, 2025, for a period of seven months. The investor agreed to extend the due date of this note to June 13, 2026. On June 16, 2025, the Company issued to the same private investor as the May 19, 2025 note a non-convertible promissory note in the principal amount of $35,000 with repayment in the amount of $40,000, including fixed interest of $5,000, due on January 16, 2026. As additional consideration, the Company agreed to issue this investor a common stock purchase warrant exercisable to purchase a total of <span id="xdx_908_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20250616__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zowkT3gvvcL9" title="Warrants issued">50,000 shares of common stock at an exercise price of $<span id="xdx_903_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20250616__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zUDxBfi1gZEb" title="Warrants exercise price">0.75 per share from and after the maturity date for a period of seven months. The investor agreed to extend the due date of the note to August 16, 2026. On October 29, 2025, the Company issued a non-convertible note to a private investor in the amount of $250,000, providing for repayment in the amount of $40,000 per month, commencing on May 1, 2026 through November 30, 2026. As an inducement, the Company issued this investor <span id="xdx_900_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20251029__20251029__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_z1GIg00JjCc5">500,000 restricted shares of common stock. On April 10, 2026, the private investor agreed to extend the due dates on May 13, 2025 and June 16, 2025 notes from December 13, 2025, and January 16, 2026, to June 13, 2026, and August 16, 2026, respectively. In consideration for these April 10, 2026 extensions, the Company agreed to increase the fixed interest from $5,000 to $10,000 on both notes and agreed to issue to this investor <span id="xdx_90E_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260410__20260410__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zwSst3aYXb0j" title="Number of shares sold, shares">50,000 restricted shares of common stock on both notes. As of the date of this Report, the additional <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20260601__20260831__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_z9OkiPoRueU7" title="Restricted shares">100,000 restricted shares have not been issued to this investor. These notes are all still outstanding at August 31, 2026.

35000

40000

5000

50000

0.75

35000

40000

5000

50000

0.75

250000

40000

500000

5000

10000

50000

100000

NOTE 7– SUBSEQUENT EVENTS Subsequent events were evaluated through October 6, 2026, which is the date the financial statements were available to be issued.