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NOTE 1 - DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS Alphega Innovations Corporation (“Alphega” or the “Company”) was incorporated in Wyoming on July 24, 2024. We are a development-stage company focused on the immersive technology industry, aiming to meet the growing demand for personal and corporate solutions. These include corporate wellness, employee training, digital education, market research, and community engagement, all driven by innovation in corporate services, workforce development, and employee well-being. Our solutions will incorporate advanced technologies such as augmented reality (AR), virtual reality (VR), and Metaverse environments. Our initial focus will be on the following: <kbd style="position:absolute;font:10pt Symbol;margin-left:-18pt">·</kbd>Developing immersive Platforms and Applications: Creating AR/VR-enabled applications for corporate wellness, mental health solutions, and fitness transformation, with potential integration of Artificial Intelligence (Al) for enhanced personalization. <kbd style="position:absolute;font:10pt Symbol;margin-left:-18pt">·</kbd>Establishing Strategic Partnerships: Collaborating with businesses, educational institutions, and wellness centers to pilot and refine our solutions. <kbd style="position:absolute;font:10pt Symbol;margin-left:-18pt">·</kbd>Launching Marketing Initiatives: Targeting key markets, including corporate HR departments fitness centers, and health organizations, to raise awareness and gather feedback. Going Concern Consideration The Company’s unaudited financial statements as of August 31, 2026, have been prepared using generally accepted accounting principles in the United States of America (“GAAP”) applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. As of August 31, 2026, the Company had an accumulated deficit of $8,506,282, compared with an accumulated deficit of $2,327,549 as of November 30, 2025. These factors, among other, raise substantial doubt about the ability of the company to continue as a going concern for a reasonable period. The company plans to raise capital through private placement or borrowing arrangements. In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management’s plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking third-party equity and/or debt financing. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. These financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

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NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying financial statements are presented in U.S. Dollars and conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the SEC. Use of Estimates The preparation of financial statements in conformity with GAAP 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 of the financial statements and the reported amounts of expenses during the reporting period. Income Taxes The Company complies with the accounting and reporting requirements of ASC Topic 740, “Income Taxes,” which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company’s management determined that the United States is the Company’s only major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits, if any, as income tax expense. There were no unrecognized tax benefits as of August 31, 2026, and no amounts accrued for interest and penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals, or material deviation from its position. The Company may be subject to potential examination by United States taxing authorities in income taxes. These potential examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with United States tax laws. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months. The Company is incorporated in the United States and is subject to U.S. federal and applicable state income tax laws. The Company has no operations or taxable presence in any other jurisdiction. Due to operating losses incurred during the periods presented, the Company did not recognize any provision for income taxes and had no current income tax expense. Accordingly, the Company’s tax provision was zero for the periods presented. Net Loss Per Share Net loss per share is computed by dividing net loss by the weighted average number of common shares outstanding during the period in accordance with ASC 260, Earning per Share. On August 31, 2026, we had outstanding common shares of 17,342,354. Basic weighted average common shares and equivalents for the three- and nine-months August 31, 2026, are 15,309,202 and 15,000,421 and for the three and nine months ended August 31, 2025, are 14,670,000, respectively. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentration of credit risk consist of a cash account in a financial institution. The Company has not experienced losses on this account, and management believes the Company is not exposed to significant risks on such account. Fair Value of Financial Instruments Fair value is defined 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 as of the measurement date. Applicable accounting guidance provides an established hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs that market participants would use in valuing the asset or liability and are developed based on market data obtained from sources independent of our Company. Unobservable inputs are inputs that reflect our Company’s assumptions about the factors that market participants would use in valuing the asset or liability. The fair value hierarchy consists of the following three levels of inputs that may be used to measure fair value: <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-72pt">Level 1 -</kbd>Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-72pt">Level 2 -</kbd>Inputs other than quoted prices included in Level 1 that are observable in the marketplace either directly (i.e., as prices) or indirectly (i.e., derived from prices). <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-72pt">Level 3 -</kbd>Unobservable inputs which are supported by little or no market activity. The fair value of the Company’s liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value Measurements and Disclosures,” approximates the carrying amounts represented in the accompanying balance sheet, primarily due to their short-term nature. Stock-based Compensation The Company follows ASC 718-10, Stock Compensation, which addresses the accounting for transactions in which an entity exchanges its equity instruments for goods or services, with a primary focus on transactions in which an entity obtains employee services in share-based payment transactions. ASC 718-10 requires measurement of the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). Incremental compensation costs arising from subsequent modifications of awards after the grant date must be recognized. The Company has not adopted a stock option plan and has not granted any stock options. Revenue Recognition Policy The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers. The Company generates revenue from consulting, strategic advisory, business development, marketing support, operational planning, and other related professional services. The Company enters into service arrangements that may include one or more performance obligations depending on the nature of the contractual services promised to the customer. The Company evaluates each contract to identify its performance obligations and allocates the transaction price to each performance obligation, if applicable, based on the relative standalone selling prices. Revenue is recognized over time as the customer simultaneously receives and consumes the benefits of the services provided. Progress toward satisfaction of the performance obligations is measured based on the services performed during the billing period, which generally corresponds with the Company’s monthly invoicing. The Company evaluates each contract to determine whether it is acting as a principal or an agent in accordance with ASC 606. The Company recognizes revenue on a gross basis when it controls the promised services before they are transferred to the customer and is primarily responsible for satisfying the related performance obligations. In certain arrangements, the Company may engage third parties, including related parties, to assist in providing contracted services. When the Company acts as the principal, amounts paid or payable to such parties are recognized as cost of revenue, while revenue is recognized for the gross amount of consideration to which the Company expects to be entitled under the contract. Segment Reporting ASC Topic 280, Segment Reporting, establishes standards for companies to report, in their financial statements, information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise that engage in business activities from which it may recognize revenues and incur expenses, and for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker, or group, in deciding how to allocate resources and assess performance. The Company’s CODM has been identified as the Chief Financial Officer, who reviews the assets, operating results and financial metrics for the Company to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that the Company only has one reportable segment. The CODM assesses performance for the single segment and decides how to allocate resources based on net income or loss that also is reported on the statement of operations as net income or loss. The measure of segment assets is reported on the balance sheet as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews several key metrics included in net income or loss and total assets, which include the following: <table style="margin:0 auto;border-collapse:collapse;width:99%"><tr><td style="width:109.7pt" valign="top"></td><td colspan="2" style="width:108.35pt;border-bottom:0.5pt solid #000000" valign="bottom">As of August 31, 2026 </td><td style="width:19.8pt" valign="top"> </td><td colspan="2" style="width:122.2pt;border-bottom:0.5pt solid #000000" valign="top">As of November 30, 2025 </td></tr> <tr><td style="background-color:#DBE5F1;width:109.7pt" valign="top">Cash and bank </td><td style="background-color:#DBE5F1;width:29.15pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:79.2pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">16,172 </td><td style="background-color:#DBE5F1;width:19.8pt" valign="top"> </td><td style="background-color:#DBE5F1;width:27.75pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top">$ </td><td style="background-color:#DBE5F1;width:94.45pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top">2,070 </td></tr> <tr style="height:3.9pt"><td style="width:109.7pt" valign="top">Total Assets </td><td style="width:29.15pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="width:79.2pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">16,172 </td><td style="width:19.8pt" valign="top"> </td><td style="width:27.75pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top">$ </td><td style="width:94.45pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top">2,070 </td></tr> </table> <table style="margin:0 auto;border-collapse:collapse;width:99%"><tr style="height:4.95pt"><td style="width:180.85pt" valign="top"></td><td colspan="2" style="width:133.25pt;border-bottom:0.5pt solid #000000" valign="bottom">Nine months ended August 31, 2026 </td><td style="width:15.95pt" valign="bottom"> </td><td colspan="2" style="width:133.25pt;border-bottom:0.5pt solid #000000" valign="bottom">Nine months ended August 31, 2025 </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:180.85pt" valign="top">Service Income </td><td style="background-color:#DBE5F1;width:17.15pt;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:116.1pt;border-top:0.5pt solid #000000" valign="top">40,575 </td><td style="background-color:#DBE5F1;width:15.95pt" valign="top"> </td><td style="background-color:#DBE5F1;width:17.05pt;border-top:0.5pt solid #000000" valign="top">$ </td><td style="background-color:#DBE5F1;width:116.2pt;border-top:0.5pt solid #000000" valign="top">- </td></tr> <tr style="height:4.95pt"><td style="width:180.85pt" valign="top">Cost of Revenue </td><td style="width:17.15pt" valign="bottom"> </td><td style="width:116.1pt" valign="top">(20,146) </td><td style="width:15.95pt" valign="top"> </td><td style="width:17.05pt" valign="top"> </td><td style="width:116.2pt" valign="top">- </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:180.85pt" valign="top">Consulting </td><td style="background-color:#DBE5F1;width:17.15pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:116.1pt" valign="top">(494,275) </td><td style="background-color:#DBE5F1;width:15.95pt" valign="top"> </td><td style="background-color:#DBE5F1;width:17.05pt" valign="top"> </td><td style="background-color:#DBE5F1;width:116.2pt" valign="top">(132,725) </td></tr> <tr style="height:4.95pt"><td style="width:180.85pt" valign="top">Legal and professional </td><td style="width:17.15pt" valign="bottom"> </td><td style="width:116.1pt" valign="top">(3,182,960) </td><td style="width:15.95pt" valign="top"> </td><td style="width:17.05pt" valign="top"> </td><td style="width:116.2pt" valign="top">(1,268,288) </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:180.85pt" valign="top">Stock based compensation </td><td style="background-color:#DBE5F1;width:17.15pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:116.1pt" valign="top">(2,300,000) </td><td style="background-color:#DBE5F1;width:15.95pt" valign="top"> </td><td style="background-color:#DBE5F1;width:17.05pt" valign="top"> </td><td style="background-color:#DBE5F1;width:116.2pt" valign="top">- </td></tr> <tr style="height:4.95pt"><td style="width:180.85pt" valign="top">Dues and Subscription </td><td style="width:17.15pt" valign="bottom"> </td><td style="width:116.1pt" valign="top">(2,240) </td><td style="width:15.95pt" valign="top"> </td><td style="width:17.05pt" valign="top"> </td><td style="width:116.2pt" valign="top">(430) </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:180.85pt" valign="top">Regulatory Fee </td><td style="background-color:#DBE5F1;width:17.15pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:116.1pt" valign="top">(1,600) </td><td style="background-color:#DBE5F1;width:15.95pt" valign="top"> </td><td style="background-color:#DBE5F1;width:17.05pt" valign="top"> </td><td style="background-color:#DBE5F1;width:116.2pt" valign="top">(833) </td></tr> <tr style="height:4.95pt"><td style="width:180.85pt" valign="top">Travelling and Entertainment </td><td style="width:17.15pt" valign="bottom"> </td><td style="width:116.1pt" valign="top">(14,308) </td><td style="width:15.95pt" valign="top"> </td><td style="width:17.05pt" valign="top"> </td><td style="width:116.2pt" valign="top">(10,436) </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:180.85pt" valign="top">Advertising and Marketing </td><td style="background-color:#DBE5F1;width:17.15pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:116.1pt" valign="top">(26,350) </td><td style="background-color:#DBE5F1;width:15.95pt" valign="top"> </td><td style="background-color:#DBE5F1;width:17.05pt" valign="top"> </td><td style="background-color:#DBE5F1;width:116.2pt" valign="top">- </td></tr> <tr style="height:4.95pt"><td style="width:180.85pt" valign="top">Training and development </td><td style="width:17.15pt" valign="bottom"> </td><td style="width:116.1pt" valign="top">(23,800) </td><td style="width:15.95pt" valign="top"> </td><td style="width:17.05pt" valign="top"> </td><td style="width:116.2pt" valign="top">- </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:180.85pt" valign="top">Loss on settlement of service </td><td style="background-color:#DBE5F1;width:17.15pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:116.1pt" valign="top">(144,666) </td><td style="background-color:#DBE5F1;width:15.95pt" valign="top"> </td><td style="background-color:#DBE5F1;width:17.05pt" valign="top"> </td><td style="background-color:#DBE5F1;width:116.2pt" valign="top">- </td></tr> <tr style="height:4.95pt"><td style="width:180.85pt" valign="top">Financial Charges </td><td style="width:17.15pt" valign="bottom"> </td><td style="width:116.1pt" valign="top">(8,910) </td><td style="width:15.95pt" valign="top"> </td><td style="width:17.05pt" valign="top"> </td><td style="width:116.2pt" valign="top">(1,227) </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:180.85pt" valign="top">Other Expense </td><td style="background-color:#DBE5F1;width:17.15pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="background-color:#DBE5F1;width:116.1pt;border-bottom:0.5pt solid #000000" valign="top">(53) </td><td style="background-color:#DBE5F1;width:15.95pt" valign="top"> </td><td style="background-color:#DBE5F1;width:17.05pt;border-bottom:0.5pt solid #000000" valign="top"> </td><td style="background-color:#DBE5F1;width:116.2pt;border-bottom:0.5pt solid #000000" valign="top">(631) </td></tr> <tr style="height:3.15pt"><td style="width:180.85pt" valign="top">Net loss </td><td style="width:17.15pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="width:116.1pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top">(6,178,733) </td><td style="width:15.95pt" valign="top"> </td><td style="width:17.05pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top">$ </td><td style="width:116.2pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top">(1,414,570) </td></tr> </table> Segment Reconciliation: <table style="margin:0 auto;border-collapse:collapse;width:75%"><tr><td style="width:167.05pt" valign="top"> </td><td colspan="2" style="width:84.85pt;border-bottom:0.5pt solid #000000" valign="bottom">Three Months </td><td style="width:13pt" valign="bottom"> </td><td colspan="2" style="width:86.1pt;border-bottom:0.5pt solid #000000" valign="bottom">Nine Months </td></tr> <tr><td style="background-color:#DBE5F1;width:167.05pt" valign="top">Segment net loss - net loss </td><td style="background-color:#DBE5F1;width:16.05pt;border-bottom:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:68.8pt;border-bottom:0.5pt solid #000000" valign="bottom">(3,583,901) </td><td style="background-color:#DBE5F1;width:13pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:17.3pt;border-bottom:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:68.8pt;border-bottom:0.5pt solid #000000" valign="bottom">(6,178,733) </td></tr> <tr><td style="width:167.05pt" valign="top">Segment loss before income taxes </td><td style="width:16.05pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">$ </td><td style="width:68.8pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">(3,583,901) </td><td style="width:13pt" valign="bottom"> </td><td style="width:17.3pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">$ </td><td style="width:68.8pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">(6,178,733) </td></tr> </table> Recently Issued Accounting Standards In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures.” The amendments in this ASU require disclosures, on an annual and interim basis, of significant segment expenses that are regularly provided to the chief operating decision maker (“CODM”), as well as the aggregate amount of other segment items included in the reported measure of segment profit or loss. The ASU requires that a public entity disclose the title and position of the CODM and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. Public entities will be required to provide all annual disclosures currently required by Topic 280 in interim periods, and entities with a single reportable segment are required to provide all the disclosures required by the amendments in this ASU and existing segment disclosures in Topic 280. This ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The Company adopted ASU 2023-07 on March 1, 2026, during the second quarter of 2026.

Basis of Presentation The accompanying financial statements are presented in U.S. Dollars and conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the SEC.

Use of Estimates The preparation of financial statements in conformity with GAAP 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 of the financial statements and the reported amounts of expenses during the reporting period.

Income Taxes The Company complies with the accounting and reporting requirements of ASC Topic 740, “Income Taxes,” which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company’s management determined that the United States is the Company’s only major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits, if any, as income tax expense. There were no unrecognized tax benefits as of August 31, 2026, and no amounts accrued for interest and penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals, or material deviation from its position. The Company may be subject to potential examination by United States taxing authorities in income taxes. These potential examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with United States tax laws. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months. The Company is incorporated in the United States and is subject to U.S. federal and applicable state income tax laws. The Company has no operations or taxable presence in any other jurisdiction. Due to operating losses incurred during the periods presented, the Company did not recognize any provision for income taxes and had no current income tax expense. Accordingly, the Company’s tax provision was zero for the periods presented.

Net Loss Per Share Net loss per share is computed by dividing net loss by the weighted average number of common shares outstanding during the period in accordance with ASC 260, Earning per Share. On August 31, 2026, we had outstanding common shares of 17,342,354. Basic weighted average common shares and equivalents for the three- and nine-months August 31, 2026, are 15,309,202 and 15,000,421 and for the three and nine months ended August 31, 2025, are 14,670,000, respectively.

17342354

15309202

15000421

14670000

Concentration of Credit Risk Financial instruments that potentially subject the Company to concentration of credit risk consist of a cash account in a financial institution. The Company has not experienced losses on this account, and management believes the Company is not exposed to significant risks on such account.

Fair Value of Financial Instruments Fair value is defined 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 as of the measurement date. Applicable accounting guidance provides an established hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs that market participants would use in valuing the asset or liability and are developed based on market data obtained from sources independent of our Company. Unobservable inputs are inputs that reflect our Company’s assumptions about the factors that market participants would use in valuing the asset or liability. The fair value hierarchy consists of the following three levels of inputs that may be used to measure fair value: <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-72pt">Level 1 -</kbd>Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-72pt">Level 2 -</kbd>Inputs other than quoted prices included in Level 1 that are observable in the marketplace either directly (i.e., as prices) or indirectly (i.e., derived from prices). <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-72pt">Level 3 -</kbd>Unobservable inputs which are supported by little or no market activity. The fair value of the Company’s liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value Measurements and Disclosures,” approximates the carrying amounts represented in the accompanying balance sheet, primarily due to their short-term nature.

Stock-based Compensation The Company follows ASC 718-10, Stock Compensation, which addresses the accounting for transactions in which an entity exchanges its equity instruments for goods or services, with a primary focus on transactions in which an entity obtains employee services in share-based payment transactions. ASC 718-10 requires measurement of the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). Incremental compensation costs arising from subsequent modifications of awards after the grant date must be recognized. The Company has not adopted a stock option plan and has not granted any stock options.

Revenue Recognition Policy The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers. The Company generates revenue from consulting, strategic advisory, business development, marketing support, operational planning, and other related professional services. The Company enters into service arrangements that may include one or more performance obligations depending on the nature of the contractual services promised to the customer. The Company evaluates each contract to identify its performance obligations and allocates the transaction price to each performance obligation, if applicable, based on the relative standalone selling prices. Revenue is recognized over time as the customer simultaneously receives and consumes the benefits of the services provided. Progress toward satisfaction of the performance obligations is measured based on the services performed during the billing period, which generally corresponds with the Company’s monthly invoicing. The Company evaluates each contract to determine whether it is acting as a principal or an agent in accordance with ASC 606. The Company recognizes revenue on a gross basis when it controls the promised services before they are transferred to the customer and is primarily responsible for satisfying the related performance obligations. In certain arrangements, the Company may engage third parties, including related parties, to assist in providing contracted services. When the Company acts as the principal, amounts paid or payable to such parties are recognized as cost of revenue, while revenue is recognized for the gross amount of consideration to which the Company expects to be entitled under the contract.

Segment Reporting ASC Topic 280, Segment Reporting, establishes standards for companies to report, in their financial statements, information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise that engage in business activities from which it may recognize revenues and incur expenses, and for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker, or group, in deciding how to allocate resources and assess performance. The Company’s CODM has been identified as the Chief Financial Officer, who reviews the assets, operating results and financial metrics for the Company to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that the Company only has one reportable segment. The CODM assesses performance for the single segment and decides how to allocate resources based on net income or loss that also is reported on the statement of operations as net income or loss. The measure of segment assets is reported on the balance sheet as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews several key metrics included in net income or loss and total assets, which include the following: <table style="margin:0 auto;border-collapse:collapse;width:99%"><tr><td style="width:109.7pt" valign="top"></td><td colspan="2" style="width:108.35pt;border-bottom:0.5pt solid #000000" valign="bottom">As of August 31, 2026 </td><td style="width:19.8pt" valign="top"> </td><td colspan="2" style="width:122.2pt;border-bottom:0.5pt solid #000000" valign="top">As of November 30, 2025 </td></tr> <tr><td style="background-color:#DBE5F1;width:109.7pt" valign="top">Cash and bank </td><td style="background-color:#DBE5F1;width:29.15pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:79.2pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">16,172 </td><td style="background-color:#DBE5F1;width:19.8pt" valign="top"> </td><td style="background-color:#DBE5F1;width:27.75pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top">$ </td><td style="background-color:#DBE5F1;width:94.45pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top">2,070 </td></tr> <tr style="height:3.9pt"><td style="width:109.7pt" valign="top">Total Assets </td><td style="width:29.15pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="width:79.2pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">16,172 </td><td style="width:19.8pt" valign="top"> </td><td style="width:27.75pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top">$ </td><td style="width:94.45pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top">2,070 </td></tr> </table> <table style="margin:0 auto;border-collapse:collapse;width:99%"><tr style="height:4.95pt"><td style="width:180.85pt" valign="top"></td><td colspan="2" style="width:133.25pt;border-bottom:0.5pt solid #000000" valign="bottom">Nine months ended August 31, 2026 </td><td style="width:15.95pt" valign="bottom"> </td><td colspan="2" style="width:133.25pt;border-bottom:0.5pt solid #000000" valign="bottom">Nine months ended August 31, 2025 </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:180.85pt" valign="top">Service Income </td><td style="background-color:#DBE5F1;width:17.15pt;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:116.1pt;border-top:0.5pt solid #000000" valign="top">40,575 </td><td style="background-color:#DBE5F1;width:15.95pt" valign="top"> </td><td style="background-color:#DBE5F1;width:17.05pt;border-top:0.5pt solid #000000" valign="top">$ </td><td style="background-color:#DBE5F1;width:116.2pt;border-top:0.5pt solid #000000" valign="top">- </td></tr> <tr style="height:4.95pt"><td style="width:180.85pt" valign="top">Cost of Revenue </td><td style="width:17.15pt" valign="bottom"> </td><td style="width:116.1pt" valign="top">(20,146) </td><td style="width:15.95pt" valign="top"> </td><td style="width:17.05pt" valign="top"> </td><td style="width:116.2pt" valign="top">- </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:180.85pt" valign="top">Consulting </td><td style="background-color:#DBE5F1;width:17.15pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:116.1pt" valign="top">(494,275) </td><td style="background-color:#DBE5F1;width:15.95pt" valign="top"> </td><td style="background-color:#DBE5F1;width:17.05pt" valign="top"> </td><td style="background-color:#DBE5F1;width:116.2pt" valign="top">(132,725) </td></tr> <tr style="height:4.95pt"><td style="width:180.85pt" valign="top">Legal and professional </td><td style="width:17.15pt" valign="bottom"> </td><td style="width:116.1pt" valign="top">(3,182,960) </td><td style="width:15.95pt" valign="top"> </td><td style="width:17.05pt" valign="top"> </td><td style="width:116.2pt" valign="top">(1,268,288) </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:180.85pt" valign="top">Stock based compensation </td><td style="background-color:#DBE5F1;width:17.15pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:116.1pt" valign="top">(2,300,000) </td><td style="background-color:#DBE5F1;width:15.95pt" valign="top"> </td><td style="background-color:#DBE5F1;width:17.05pt" valign="top"> </td><td style="background-color:#DBE5F1;width:116.2pt" valign="top">- </td></tr> <tr style="height:4.95pt"><td style="width:180.85pt" valign="top">Dues and Subscription </td><td style="width:17.15pt" valign="bottom"> </td><td style="width:116.1pt" valign="top">(2,240) </td><td style="width:15.95pt" valign="top"> </td><td style="width:17.05pt" valign="top"> </td><td style="width:116.2pt" valign="top">(430) </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:180.85pt" valign="top">Regulatory Fee </td><td style="background-color:#DBE5F1;width:17.15pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:116.1pt" valign="top">(1,600) </td><td style="background-color:#DBE5F1;width:15.95pt" valign="top"> </td><td style="background-color:#DBE5F1;width:17.05pt" valign="top"> </td><td style="background-color:#DBE5F1;width:116.2pt" valign="top">(833) </td></tr> <tr style="height:4.95pt"><td style="width:180.85pt" valign="top">Travelling and Entertainment </td><td style="width:17.15pt" valign="bottom"> </td><td style="width:116.1pt" valign="top">(14,308) </td><td style="width:15.95pt" valign="top"> </td><td style="width:17.05pt" valign="top"> </td><td style="width:116.2pt" valign="top">(10,436) </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:180.85pt" valign="top">Advertising and Marketing </td><td style="background-color:#DBE5F1;width:17.15pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:116.1pt" valign="top">(26,350) </td><td style="background-color:#DBE5F1;width:15.95pt" valign="top"> </td><td style="background-color:#DBE5F1;width:17.05pt" valign="top"> </td><td style="background-color:#DBE5F1;width:116.2pt" valign="top">- </td></tr> <tr style="height:4.95pt"><td style="width:180.85pt" valign="top">Training and development </td><td style="width:17.15pt" valign="bottom"> </td><td style="width:116.1pt" valign="top">(23,800) </td><td style="width:15.95pt" valign="top"> </td><td style="width:17.05pt" valign="top"> </td><td style="width:116.2pt" valign="top">- </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:180.85pt" valign="top">Loss on settlement of service </td><td style="background-color:#DBE5F1;width:17.15pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:116.1pt" valign="top">(144,666) </td><td style="background-color:#DBE5F1;width:15.95pt" valign="top"> </td><td style="background-color:#DBE5F1;width:17.05pt" valign="top"> </td><td style="background-color:#DBE5F1;width:116.2pt" valign="top">- </td></tr> <tr style="height:4.95pt"><td style="width:180.85pt" valign="top">Financial Charges </td><td style="width:17.15pt" valign="bottom"> </td><td style="width:116.1pt" valign="top">(8,910) </td><td style="width:15.95pt" valign="top"> </td><td style="width:17.05pt" valign="top"> </td><td style="width:116.2pt" valign="top">(1,227) </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:180.85pt" valign="top">Other Expense </td><td style="background-color:#DBE5F1;width:17.15pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="background-color:#DBE5F1;width:116.1pt;border-bottom:0.5pt solid #000000" valign="top">(53) </td><td style="background-color:#DBE5F1;width:15.95pt" valign="top"> </td><td style="background-color:#DBE5F1;width:17.05pt;border-bottom:0.5pt solid #000000" valign="top"> </td><td style="background-color:#DBE5F1;width:116.2pt;border-bottom:0.5pt solid #000000" valign="top">(631) </td></tr> <tr style="height:3.15pt"><td style="width:180.85pt" valign="top">Net loss </td><td style="width:17.15pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="width:116.1pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top">(6,178,733) </td><td style="width:15.95pt" valign="top"> </td><td style="width:17.05pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top">$ </td><td style="width:116.2pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top">(1,414,570) </td></tr> </table> Segment Reconciliation: <table style="margin:0 auto;border-collapse:collapse;width:75%"><tr><td style="width:167.05pt" valign="top"> </td><td colspan="2" style="width:84.85pt;border-bottom:0.5pt solid #000000" valign="bottom">Three Months </td><td style="width:13pt" valign="bottom"> </td><td colspan="2" style="width:86.1pt;border-bottom:0.5pt solid #000000" valign="bottom">Nine Months </td></tr> <tr><td style="background-color:#DBE5F1;width:167.05pt" valign="top">Segment net loss - net loss </td><td style="background-color:#DBE5F1;width:16.05pt;border-bottom:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:68.8pt;border-bottom:0.5pt solid #000000" valign="bottom">(3,583,901) </td><td style="background-color:#DBE5F1;width:13pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:17.3pt;border-bottom:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:68.8pt;border-bottom:0.5pt solid #000000" valign="bottom">(6,178,733) </td></tr> <tr><td style="width:167.05pt" valign="top">Segment loss before income taxes </td><td style="width:16.05pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">$ </td><td style="width:68.8pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">(3,583,901) </td><td style="width:13pt" valign="bottom"> </td><td style="width:17.3pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">$ </td><td style="width:68.8pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">(6,178,733) </td></tr> </table>

<table style="margin:0 auto;border-collapse:collapse;width:99%"><tr><td style="width:109.7pt" valign="top"></td><td colspan="2" style="width:108.35pt;border-bottom:0.5pt solid #000000" valign="bottom">As of August 31, 2026 </td><td style="width:19.8pt" valign="top"> </td><td colspan="2" style="width:122.2pt;border-bottom:0.5pt solid #000000" valign="top">As of November 30, 2025 </td></tr> <tr><td style="background-color:#DBE5F1;width:109.7pt" valign="top">Cash and bank </td><td style="background-color:#DBE5F1;width:29.15pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:79.2pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">16,172 </td><td style="background-color:#DBE5F1;width:19.8pt" valign="top"> </td><td style="background-color:#DBE5F1;width:27.75pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top">$ </td><td style="background-color:#DBE5F1;width:94.45pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top">2,070 </td></tr> <tr style="height:3.9pt"><td style="width:109.7pt" valign="top">Total Assets </td><td style="width:29.15pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="width:79.2pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">16,172 </td><td style="width:19.8pt" valign="top"> </td><td style="width:27.75pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top">$ </td><td style="width:94.45pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top">2,070 </td></tr> </table>

16172

2070

16172

2070

<table style="margin:0 auto;border-collapse:collapse;width:99%"><tr style="height:4.95pt"><td style="width:180.85pt" valign="top"></td><td colspan="2" style="width:133.25pt;border-bottom:0.5pt solid #000000" valign="bottom">Nine months ended August 31, 2026 </td><td style="width:15.95pt" valign="bottom"> </td><td colspan="2" style="width:133.25pt;border-bottom:0.5pt solid #000000" valign="bottom">Nine months ended August 31, 2025 </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:180.85pt" valign="top">Service Income </td><td style="background-color:#DBE5F1;width:17.15pt;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:116.1pt;border-top:0.5pt solid #000000" valign="top">40,575 </td><td style="background-color:#DBE5F1;width:15.95pt" valign="top"> </td><td style="background-color:#DBE5F1;width:17.05pt;border-top:0.5pt solid #000000" valign="top">$ </td><td style="background-color:#DBE5F1;width:116.2pt;border-top:0.5pt solid #000000" valign="top">- </td></tr> <tr style="height:4.95pt"><td style="width:180.85pt" valign="top">Cost of Revenue </td><td style="width:17.15pt" valign="bottom"> </td><td style="width:116.1pt" valign="top">(20,146) </td><td style="width:15.95pt" valign="top"> </td><td style="width:17.05pt" valign="top"> </td><td style="width:116.2pt" valign="top">- </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:180.85pt" valign="top">Consulting </td><td style="background-color:#DBE5F1;width:17.15pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:116.1pt" valign="top">(494,275) </td><td style="background-color:#DBE5F1;width:15.95pt" valign="top"> </td><td style="background-color:#DBE5F1;width:17.05pt" valign="top"> </td><td style="background-color:#DBE5F1;width:116.2pt" valign="top">(132,725) </td></tr> <tr style="height:4.95pt"><td style="width:180.85pt" valign="top">Legal and professional </td><td style="width:17.15pt" valign="bottom"> </td><td style="width:116.1pt" valign="top">(3,182,960) </td><td style="width:15.95pt" valign="top"> </td><td style="width:17.05pt" valign="top"> </td><td style="width:116.2pt" valign="top">(1,268,288) </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:180.85pt" valign="top">Stock based compensation </td><td style="background-color:#DBE5F1;width:17.15pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:116.1pt" valign="top">(2,300,000) </td><td style="background-color:#DBE5F1;width:15.95pt" valign="top"> </td><td style="background-color:#DBE5F1;width:17.05pt" valign="top"> </td><td style="background-color:#DBE5F1;width:116.2pt" valign="top">- </td></tr> <tr style="height:4.95pt"><td style="width:180.85pt" valign="top">Dues and Subscription </td><td style="width:17.15pt" valign="bottom"> </td><td style="width:116.1pt" valign="top">(2,240) </td><td style="width:15.95pt" valign="top"> </td><td style="width:17.05pt" valign="top"> </td><td style="width:116.2pt" valign="top">(430) </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:180.85pt" valign="top">Regulatory Fee </td><td style="background-color:#DBE5F1;width:17.15pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:116.1pt" valign="top">(1,600) </td><td style="background-color:#DBE5F1;width:15.95pt" valign="top"> </td><td style="background-color:#DBE5F1;width:17.05pt" valign="top"> </td><td style="background-color:#DBE5F1;width:116.2pt" valign="top">(833) </td></tr> <tr style="height:4.95pt"><td style="width:180.85pt" valign="top">Travelling and Entertainment </td><td style="width:17.15pt" valign="bottom"> </td><td style="width:116.1pt" valign="top">(14,308) </td><td style="width:15.95pt" valign="top"> </td><td style="width:17.05pt" valign="top"> </td><td style="width:116.2pt" valign="top">(10,436) </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:180.85pt" valign="top">Advertising and Marketing </td><td style="background-color:#DBE5F1;width:17.15pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:116.1pt" valign="top">(26,350) </td><td style="background-color:#DBE5F1;width:15.95pt" valign="top"> </td><td style="background-color:#DBE5F1;width:17.05pt" valign="top"> </td><td style="background-color:#DBE5F1;width:116.2pt" valign="top">- </td></tr> <tr style="height:4.95pt"><td style="width:180.85pt" valign="top">Training and development </td><td style="width:17.15pt" valign="bottom"> </td><td style="width:116.1pt" valign="top">(23,800) </td><td style="width:15.95pt" valign="top"> </td><td style="width:17.05pt" valign="top"> </td><td style="width:116.2pt" valign="top">- </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:180.85pt" valign="top">Loss on settlement of service </td><td style="background-color:#DBE5F1;width:17.15pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:116.1pt" valign="top">(144,666) </td><td style="background-color:#DBE5F1;width:15.95pt" valign="top"> </td><td style="background-color:#DBE5F1;width:17.05pt" valign="top"> </td><td style="background-color:#DBE5F1;width:116.2pt" valign="top">- </td></tr> <tr style="height:4.95pt"><td style="width:180.85pt" valign="top">Financial Charges </td><td style="width:17.15pt" valign="bottom"> </td><td style="width:116.1pt" valign="top">(8,910) </td><td style="width:15.95pt" valign="top"> </td><td style="width:17.05pt" valign="top"> </td><td style="width:116.2pt" valign="top">(1,227) </td></tr> <tr style="height:4.95pt"><td style="background-color:#DBE5F1;width:180.85pt" valign="top">Other Expense </td><td style="background-color:#DBE5F1;width:17.15pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="background-color:#DBE5F1;width:116.1pt;border-bottom:0.5pt solid #000000" valign="top">(53) </td><td style="background-color:#DBE5F1;width:15.95pt" valign="top"> </td><td style="background-color:#DBE5F1;width:17.05pt;border-bottom:0.5pt solid #000000" valign="top"> </td><td style="background-color:#DBE5F1;width:116.2pt;border-bottom:0.5pt solid #000000" valign="top">(631) </td></tr> <tr style="height:3.15pt"><td style="width:180.85pt" valign="top">Net loss </td><td style="width:17.15pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="width:116.1pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top">(6,178,733) </td><td style="width:15.95pt" valign="top"> </td><td style="width:17.05pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top">$ </td><td style="width:116.2pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top">(1,414,570) </td></tr> </table>

40575

20146

494275 132725

3182960

1268288

2300000

2240 430 1600 833

14308

10436

26350

23800 0

144666

-8910 -1227

-53

-631

-6178733

-1414570

<table style="margin:0 auto;border-collapse:collapse;width:75%"><tr><td style="width:167.05pt" valign="top"> </td><td colspan="2" style="width:84.85pt;border-bottom:0.5pt solid #000000" valign="bottom">Three Months </td><td style="width:13pt" valign="bottom"> </td><td colspan="2" style="width:86.1pt;border-bottom:0.5pt solid #000000" valign="bottom">Nine Months </td></tr> <tr><td style="background-color:#DBE5F1;width:167.05pt" valign="top">Segment net loss - net loss </td><td style="background-color:#DBE5F1;width:16.05pt;border-bottom:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:68.8pt;border-bottom:0.5pt solid #000000" valign="bottom">(3,583,901) </td><td style="background-color:#DBE5F1;width:13pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:17.3pt;border-bottom:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:68.8pt;border-bottom:0.5pt solid #000000" valign="bottom">(6,178,733) </td></tr> <tr><td style="width:167.05pt" valign="top">Segment loss before income taxes </td><td style="width:16.05pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">$ </td><td style="width:68.8pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">(3,583,901) </td><td style="width:13pt" valign="bottom"> </td><td style="width:17.3pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">$ </td><td style="width:68.8pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom">(6,178,733) </td></tr> </table>

-3583901

-6178733

-3583901

-6178733

Recently Issued Accounting Standards In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures.” The amendments in this ASU require disclosures, on an annual and interim basis, of significant segment expenses that are regularly provided to the chief operating decision maker (“CODM”), as well as the aggregate amount of other segment items included in the reported measure of segment profit or loss. The ASU requires that a public entity disclose the title and position of the CODM and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. Public entities will be required to provide all annual disclosures currently required by Topic 280 in interim periods, and entities with a single reportable segment are required to provide all the disclosures required by the amendments in this ASU and existing segment disclosures in Topic 280. This ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The Company adopted ASU 2023-07 on March 1, 2026, during the second quarter of 2026.

NOTE 3 - SHAREHOLDERS DEFICIT Common Stock Authorized: 500,000,000 shares of voting common stock with a par value of $0.0001, 200,000,000 shares of preferred stock with a par value of $0.0001. As of August 31, 2026, the Company had 17,342,354 shares of common stock outstanding. No preferred stock is issued as of August 31, 2026. As of August 31, 2025, the Company had 14,670,000 shares of common stock outstanding. No preferred stock is issued as of August 31, 2025. For the period between inception and August 31, 2026, the Company engaged in the following equity events: Sale of Common Stock and Subscriptions From July 24, 2024, through November 30, 2024, the Company issued 5,370,000 shares of the Company’s common stock to investors for an aggregate purchase price of $59,100. The company booked these transactions as subscription receivable as of November 30,2024. The company received the proceeds from investors in January 2025. On March 30, 2026, the Company issued 100,000 common shares to JE Omnitrade, Inc. at a price of USD $1.00 per share pursuant to a Share Subscription Agreement dated March 24, 2026. The Company received cash proceeds of USD $100,000 on the same date. The agreement contemplated aggregate subscriptions of $300,000. The remaining $200,000 has not been received, and the subscriber has breached its payment obligations under the agreement. No shares have been issued for the unpaid amount. Following termination of the registered offering, the shares relating to the unpaid subscription cannot be issued under the prospectus. Accordingly, the Company does not consider the unpaid $200,000 an available source of capital. From December 1, 2025, through August 31, 2026, the Company issued an aggregate of 106,682 shares of its common stock to investors for aggregate consideration of $106,682. The aggregate amount includes 2,000 shares of common stock issued to Fayaz Pinjari at a purchase price of $1.00 per share. The $2,000 purchase price was initially recorded as a subscription receivable as of May 31, 2026, and the Company subsequently received the $2,000 cash payment on June 3, 2026. The aggregate amount also includes 5,000 shares of common stock issued to Eric Joachim Liese on June 11, 2026, at a purchase price of $1.00 per share, for aggregate consideration of $5,000, which was received in cash on the same date. Shares issued for license fees From July 24, 2024, through November 30, 2024, the Company issued 300,000 shares of the Company’s common stock to Locus Social Inc. as initial license fee of $30,000. Shares issued to founders On July 29, 2024, the Company issued 9,000,000 shares of the Company’s Common Stock to founders. Shares issued for services On December 31, 2025, the Company issued 118,800 shares of common stock to Soho Capital Solutions in exchange for services rendered. Although the agreed price was $0.10 per share (totaling $11,880), the shares were recorded at their estimated fair value of $1.00 per share, resulting in a total recognized value of $118,800. Accordingly, the Company recognized a loss on settlement of services of $106,920, representing the excess of the fair value of the shares issued over the agreed consideration. On February 28, 2026, the Company issued 41,940 shares of common stock to Soho Capital Solutions in exchange for services rendered. Although the agreed price was $0.10 per share (totaling $4,194), the shares were recorded at their estimated fair value of $1.00 per share, resulting in a total recognized value of $41,940. Accordingly, the Company recognized a loss on settlement of services of $37,746, representing the excess of the fair value of the shares issued over the agreed consideration. On May 31, 2026, the Company issued an aggregate of 4,932 shares of its common stock to Soho Capital Solutions for services rendered at a price of $1.00 per share, for total proceeds of $4,932. Stock-Based Compensation On July 21, 2026, the Company issued an aggregate of 300,000 shares of common stock to Lionel Pinuer in connection with his service as Director of Finance. The shares consist of 100,000 shares as a past service recognition award for services rendered prior to July 20, 2026, and 200,000 shares as an upfront equity retainer for his services as Director of Finance. The shares were authorized to be issued as restricted securities. On August 26, 2026, the Company issued an aggregate of 1,000,000 shares of common stock to Luis Carlos Ung, the Company’s Chief Executive Officer, and 1,000,000 shares of common stock to Shabnoor Shah, the Company’s Chief Operating Officer, pursuant to their respective Executive Employment Agreements. The shares were issued in recognition of their continuous executive services and contributions to the Company. Each executive’s 1,000,000 share grant was approved by the disinterested directors, with the respective executive abstaining from voting on his or her own compensation. The shares were authorized to be issued as restricted securities. The Company accounts for equity awards granted in exchange for employee and nonemployee services in accordance with ASC 718, Compensation - Stock Compensation. Compensation expense is measured based on the grant-date fair value of the awards and recognized over the requisite service period. For awards that are fully vested upon grant, compensation expense is recognized on the grant date.

500000000

0.0001

200000000

0.0001

17342354

14670000

5370000

59100

100000

106682

300000

30000

9000000

118800

106920

41940

37746

4932

300000

1000000

NOTE 4 - REVENUE RECOGNITION During the three months ended August 31, 2026, the Company did not recognize any revenue from consulting or strategic advisory services. Accordingly, the Company had no revenue or related cost of revenue during the three-month period ended August 31, 2026. The Company is acting as a principal in accordance with ASC 606. The Company recognized revenue on a gross basis as it controls the promised services before they are transferred to the customer and is primarily responsible for satisfying the performance obligations. Revenue is recognized over time as the customer simultaneously receives and consumes the benefits of the services provided. Progress toward satisfaction of the performance obligations is measured based on the services performed during the billing period, which generally corresponds with the Company’s monthly invoicing.

NOTE 5 - CURRENT LOAN TRANSACTIONS The Company entered into a loan agreement with Sun Yun Bo on April 10, 2025. The total amount of money being borrowed from the Lender (SUN YUN BO) is $1,000. The total amount of the Borrowed Money, including principal and interest, shall be due and payable in 18 months (“Due Date”), and the Loan can be renewed after eighteen (18) months at a rate equal to the Interest Rate above SOFR (meaning SOFR plus Interest Rate (12%), also referred to as Renewed Interest Rate).The accrued interest is added to the principal amount of the loan. The total principal plus accrued interest from Sun Yun Bo as of August 31, 2026, is $1,167. The Company entered into a loan agreement with Chen Qi on August 18, 2025. The total amount of money borrowed from the lender (Chen Qi) is $5,000. The total amount of the Borrowed Money, including principal and interest, shall be due and payable in 12 months (“Due Date”), and the Loan can be renewed after twelve (12) months at a rate equal to the Interest Rate above SOFR (meaning SOFR plus Interest Rate (8%), also referred to as Renewed Interest Rate). The accrued interest is capitalized and added to the principal amount of the loan. The net proceeds of $4,854.10, after deduction of processing fees, were received on August 21, 2025. The total principal plus accrued interest from Chen Qi as of August 31, 2026, is $5,400. As of August 31, 2026, the outstanding principal and accrued interest under the loan agreement totaled $5,400. Subsequent to August 31, 2026, the outstanding loan balance was converted into shares of the Company’s common stock. See Note 7 - Subsequent Events for further information regarding the conversion. The Company entered into a loan agreement with Chen Tingting on August 18, 2025. The total amount of money borrowed from Chen Tingting is $3,000. The total amount of the Borrowed Money, including principal and interest, shall be due and payable in 12 months (“Due Date”), and the Loan can be renewed after twelve (12) months at a rate equal to the Interest Rate above SOFR (meaning SOFR plus Interest Rate (8%), also referred to as Renewed Interest Rate). The accrued interest is capitalized and added to the principal amount of the loan. The net proceeds of $2,912.70, after deduction of processing fees, were received on August 25, 2025. The total principal plus accrued interest from Chen Tingting as of August 31, 2026, is $3,240. As of August 31, 2026, the outstanding principal and accrued interest under the loan agreement totaled $3,240. Subsequent to August 31, 2026, the outstanding loan balance was converted into shares of the Company’s common stock. See Note 7 - Subsequent Events for further information regarding the conversion. The Company entered into a loan agreement with CUI Xiangdong on September 1, 2025. The total amount of money borrowed was $1,000. The loan will bear interest at 8% per annum and will be due in full, including accrued interest, on September 1, 2026 (the “Due Date”). The loan may be renewed at maturity for an additional 12-month term at a rate equal to SOFR plus 8% (the “Renewed Interest Rate”). The total principal plus accrued interest from CUI Xiangdong as of August 31, 2026, is $1,079. As of August 31, 2026, the outstanding principal and accrued interest under the loan agreement totaled $1,079. Subsequent to August 31, 2026, the outstanding loan balance was converted into shares of the Company’s common stock. See Note 7 - Subsequent Events for further information regarding the conversion. On September 15, 2025, the Company entered into separate loan agreements with six individual lenders: Xue Yiming, Guo Xue, Huang Zhigang, Huang Shanli, He Yan, and Luo Wenhao (collectively, the “Lenders”), for a total principal amount of $7,000. Each lender will enter into a distinct agreement with the Company. Under the terms of the agreements, each lender will contribute $1,000, except for Huang Zhigang, who will lend $2,000. The loans will bear interest at a fixed rate of 8% per annum and will mature on 12-months period (the “Due Date”), at which time the full principal amount, together with all accrued interest, shall become due and payable. Upon maturity, the loans may be renewed for an additional 12-month term at an interest rate equal to the Secured Overnight Financing Rate (SOFR) plus 8% per annum (the “Renewed Interest Rate”). The total principal plus accrued interest from each party as of August 31, 2026, is $7,532. As of August 31, 2026, the outstanding principal and accrued interest under the loan agreement totaled $7,532. Subsequent to August 31, 2026, the outstanding loan balance was converted into shares of the Company’s common stock. See Note 7 - Subsequent Events for further information regarding the conversion. The following table presents the outstanding balances of loans from individual lenders, including principal and accrued interest, as of August 31, 2026 and November 30, 2025. <table style="margin:0 auto;border-collapse:collapse;width:99.94%"><tr><td style="width:111.95pt;border-bottom:0.5pt solid #000000" valign="bottom">Lenders </td><td style="width:13.1pt" valign="bottom"> </td><td colspan="2" style="width:82.95pt;border-bottom:0.5pt solid #000000" valign="bottom">August 31, 2026 </td><td style="width:14.15pt" valign="bottom"> </td><td colspan="2" style="width:96.55pt;border-bottom:0.5pt solid #000000" valign="bottom">November 30, 2025 </td><td style="width:11.8pt" valign="bottom"> </td><td style="width:70.7pt;border-bottom:0.5pt solid #000000" valign="bottom">Interest Rate </td><td style="width:11.85pt" valign="bottom"> </td><td style="width:54.7pt;border-bottom:0.5pt solid #000000" valign="bottom">Maturity </td></tr> <tr><td style="background-color:#DBE5F1;width:111.95pt;border-top:0.5pt solid #000000" valign="top">Sun Yun Bo </td><td style="background-color:#DBE5F1;width:13.1pt" valign="top"> </td><td style="background-color:#DBE5F1;width:21pt;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:61.95pt;border-top:0.5pt solid #000000" valign="bottom">1,167 </td><td style="background-color:#DBE5F1;width:14.15pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:16.6pt;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:79.95pt;border-top:0.5pt solid #000000" valign="bottom">1,077 </td><td style="background-color:#DBE5F1;width:11.8pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:70.7pt;border-top:0.5pt solid #000000" valign="bottom">12% </td><td style="background-color:#DBE5F1;width:11.85pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:54.7pt;border-top:0.5pt solid #000000" valign="bottom">Oct-26 </td></tr> <tr><td style="width:111.95pt" valign="top">Chen Qi </td><td style="width:13.1pt" valign="top"> </td><td style="width:21pt" valign="bottom"> </td><td style="width:61.95pt" valign="bottom">5,400 </td><td style="width:14.15pt" valign="bottom"> </td><td style="width:16.6pt" valign="bottom"> </td><td style="width:79.95pt" valign="bottom">5,111 </td><td style="width:11.8pt" valign="bottom"> </td><td style="width:70.7pt" valign="bottom">8% </td><td style="width:11.85pt" valign="bottom"> </td><td style="width:54.7pt" valign="bottom">Aug-26 </td></tr> <tr><td style="background-color:#DBE5F1;width:111.95pt" valign="top">Chen Tingting </td><td style="background-color:#DBE5F1;width:13.1pt" valign="top"> </td><td style="background-color:#DBE5F1;width:21pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:61.95pt" valign="bottom">3,240 </td><td style="background-color:#DBE5F1;width:14.15pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:16.6pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:79.95pt" valign="bottom">3,064 </td><td style="background-color:#DBE5F1;width:11.8pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:70.7pt" valign="bottom">8% </td><td style="background-color:#DBE5F1;width:11.85pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:54.7pt" valign="bottom">Aug-26 </td></tr> <tr><td style="width:111.95pt" valign="top">CUI Xiangdong </td><td style="width:13.1pt" valign="top"> </td><td style="width:21pt" valign="bottom"> </td><td style="width:61.95pt" valign="bottom">1,079 </td><td style="width:14.15pt" valign="bottom"> </td><td style="width:16.6pt" valign="bottom"> </td><td style="width:79.95pt" valign="bottom">1,019 </td><td style="width:11.8pt" valign="bottom"> </td><td style="width:70.7pt" valign="bottom">8% </td><td style="width:11.85pt" valign="bottom"> </td><td style="width:54.7pt" valign="bottom">Sep-26 </td></tr> <tr><td style="background-color:#DBE5F1;width:111.95pt" valign="top">Xue Yiming </td><td style="background-color:#DBE5F1;width:13.1pt" valign="top"> </td><td style="background-color:#DBE5F1;width:21pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:61.95pt" valign="bottom">1,076 </td><td style="background-color:#DBE5F1;width:14.15pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:16.6pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:79.95pt" valign="bottom">1,016 </td><td style="background-color:#DBE5F1;width:11.8pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:70.7pt" valign="bottom">8% </td><td style="background-color:#DBE5F1;width:11.85pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:54.7pt" valign="bottom">Sep-26 </td></tr> <tr><td style="width:111.95pt" valign="top">Guo Xue </td><td style="width:13.1pt" valign="top"> </td><td style="width:21pt" valign="bottom"> </td><td style="width:61.95pt" valign="bottom">1,076 </td><td style="width:14.15pt" valign="bottom"> </td><td style="width:16.6pt" valign="bottom"> </td><td style="width:79.95pt" valign="bottom">1,016 </td><td style="width:11.8pt" valign="bottom"> </td><td style="width:70.7pt" valign="bottom">8% </td><td style="width:11.85pt" valign="bottom"> </td><td style="width:54.7pt" valign="bottom">Sep-26 </td></tr> <tr><td style="background-color:#DBE5F1;width:111.95pt" valign="top">Huang Zhigang </td><td style="background-color:#DBE5F1;width:13.1pt" valign="top"> </td><td style="background-color:#DBE5F1;width:21pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:61.95pt" valign="bottom">2,152 </td><td style="background-color:#DBE5F1;width:14.15pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:16.6pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:79.95pt" valign="bottom">2,032 </td><td style="background-color:#DBE5F1;width:11.8pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:70.7pt" valign="bottom">8% </td><td style="background-color:#DBE5F1;width:11.85pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:54.7pt" valign="bottom">Sep-26 </td></tr> <tr><td style="width:111.95pt" valign="top">Huang Shanli </td><td style="width:13.1pt" valign="top"> </td><td style="width:21pt" valign="bottom"> </td><td style="width:61.95pt" valign="bottom">1,076 </td><td style="width:14.15pt" valign="bottom"> </td><td style="width:16.6pt" valign="bottom"> </td><td style="width:79.95pt" valign="bottom">1,016 </td><td style="width:11.8pt" valign="bottom"> </td><td style="width:70.7pt" valign="bottom">8% </td><td style="width:11.85pt" valign="bottom"> </td><td style="width:54.7pt" valign="bottom">Sep-26 </td></tr> <tr><td style="background-color:#DBE5F1;width:111.95pt" valign="top">He Yan </td><td style="background-color:#DBE5F1;width:13.1pt" valign="top"> </td><td style="background-color:#DBE5F1;width:21pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:61.95pt" valign="bottom">1,076 </td><td style="background-color:#DBE5F1;width:14.15pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:16.6pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:79.95pt" valign="bottom">1,016 </td><td style="background-color:#DBE5F1;width:11.8pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:70.7pt" valign="bottom">8% </td><td style="background-color:#DBE5F1;width:11.85pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:54.7pt" valign="bottom">Sep-26 </td></tr> <tr><td style="width:111.95pt" valign="top">Luo Wenhao </td><td style="width:13.1pt" valign="top"> </td><td style="width:21pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:61.95pt;border-bottom:0.5pt solid #000000" valign="bottom">1,076 </td><td style="width:14.15pt" valign="bottom"> </td><td style="width:16.6pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:79.95pt;border-bottom:0.5pt solid #000000" valign="bottom">1,016 </td><td style="width:11.8pt" valign="bottom"> </td><td style="width:70.7pt" valign="bottom">8% </td><td style="width:11.85pt" valign="bottom"> </td><td style="width:54.7pt" valign="bottom">Sep-26 </td></tr> <tr><td style="background-color:#DBE5F1;width:111.95pt" valign="top">Total short-term loans </td><td style="background-color:#DBE5F1;width:13.1pt" valign="top"> </td><td style="background-color:#DBE5F1;width:21pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:61.95pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">18,418 </td><td style="background-color:#DBE5F1;width:14.15pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:16.6pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:79.95pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">17,383 </td><td style="background-color:#DBE5F1;width:11.8pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:70.7pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:11.85pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:54.7pt" valign="bottom"> </td></tr> </table> As of August 31, 2026, the outstanding principal and accrued interest related to the loans from Chen Qi, Chen Tingting, CUI Xiangdong, Xue Yiming, Guo Xue, Huang Zhigang, Huang Shanli, He Yan, and Luo Wenhao totaled $17,251. Subsequent to August 31, 2026, these outstanding loan balances were converted into shares of the Company’s common stock. See Note 7 - Subsequent Events for further information.

1000

0.12

1167

5000

0.08

5400

3000

0.08

3240

1000

0.08

1079

7000

0.08

7532

<table style="margin:0 auto;border-collapse:collapse;width:99.94%"><tr><td style="width:111.95pt;border-bottom:0.5pt solid #000000" valign="bottom">Lenders </td><td style="width:13.1pt" valign="bottom"> </td><td colspan="2" style="width:82.95pt;border-bottom:0.5pt solid #000000" valign="bottom">August 31, 2026 </td><td style="width:14.15pt" valign="bottom"> </td><td colspan="2" style="width:96.55pt;border-bottom:0.5pt solid #000000" valign="bottom">November 30, 2025 </td><td style="width:11.8pt" valign="bottom"> </td><td style="width:70.7pt;border-bottom:0.5pt solid #000000" valign="bottom">Interest Rate </td><td style="width:11.85pt" valign="bottom"> </td><td style="width:54.7pt;border-bottom:0.5pt solid #000000" valign="bottom">Maturity </td></tr> <tr><td style="background-color:#DBE5F1;width:111.95pt;border-top:0.5pt solid #000000" valign="top">Sun Yun Bo </td><td style="background-color:#DBE5F1;width:13.1pt" valign="top"> </td><td style="background-color:#DBE5F1;width:21pt;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:61.95pt;border-top:0.5pt solid #000000" valign="bottom">1,167 </td><td style="background-color:#DBE5F1;width:14.15pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:16.6pt;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:79.95pt;border-top:0.5pt solid #000000" valign="bottom">1,077 </td><td style="background-color:#DBE5F1;width:11.8pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:70.7pt;border-top:0.5pt solid #000000" valign="bottom">12% </td><td style="background-color:#DBE5F1;width:11.85pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:54.7pt;border-top:0.5pt solid #000000" valign="bottom">Oct-26 </td></tr> <tr><td style="width:111.95pt" valign="top">Chen Qi </td><td style="width:13.1pt" valign="top"> </td><td style="width:21pt" valign="bottom"> </td><td style="width:61.95pt" valign="bottom">5,400 </td><td style="width:14.15pt" valign="bottom"> </td><td style="width:16.6pt" valign="bottom"> </td><td style="width:79.95pt" valign="bottom">5,111 </td><td style="width:11.8pt" valign="bottom"> </td><td style="width:70.7pt" valign="bottom">8% </td><td style="width:11.85pt" valign="bottom"> </td><td style="width:54.7pt" valign="bottom">Aug-26 </td></tr> <tr><td style="background-color:#DBE5F1;width:111.95pt" valign="top">Chen Tingting </td><td style="background-color:#DBE5F1;width:13.1pt" valign="top"> </td><td style="background-color:#DBE5F1;width:21pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:61.95pt" valign="bottom">3,240 </td><td style="background-color:#DBE5F1;width:14.15pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:16.6pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:79.95pt" valign="bottom">3,064 </td><td style="background-color:#DBE5F1;width:11.8pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:70.7pt" valign="bottom">8% </td><td style="background-color:#DBE5F1;width:11.85pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:54.7pt" valign="bottom">Aug-26 </td></tr> <tr><td style="width:111.95pt" valign="top">CUI Xiangdong </td><td style="width:13.1pt" valign="top"> </td><td style="width:21pt" valign="bottom"> </td><td style="width:61.95pt" valign="bottom">1,079 </td><td style="width:14.15pt" valign="bottom"> </td><td style="width:16.6pt" valign="bottom"> </td><td style="width:79.95pt" valign="bottom">1,019 </td><td style="width:11.8pt" valign="bottom"> </td><td style="width:70.7pt" valign="bottom">8% </td><td style="width:11.85pt" valign="bottom"> </td><td style="width:54.7pt" valign="bottom">Sep-26 </td></tr> <tr><td style="background-color:#DBE5F1;width:111.95pt" valign="top">Xue Yiming </td><td style="background-color:#DBE5F1;width:13.1pt" valign="top"> </td><td style="background-color:#DBE5F1;width:21pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:61.95pt" valign="bottom">1,076 </td><td style="background-color:#DBE5F1;width:14.15pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:16.6pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:79.95pt" valign="bottom">1,016 </td><td style="background-color:#DBE5F1;width:11.8pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:70.7pt" valign="bottom">8% </td><td style="background-color:#DBE5F1;width:11.85pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:54.7pt" valign="bottom">Sep-26 </td></tr> <tr><td style="width:111.95pt" valign="top">Guo Xue </td><td style="width:13.1pt" valign="top"> </td><td style="width:21pt" valign="bottom"> </td><td style="width:61.95pt" valign="bottom">1,076 </td><td style="width:14.15pt" valign="bottom"> </td><td style="width:16.6pt" valign="bottom"> </td><td style="width:79.95pt" valign="bottom">1,016 </td><td style="width:11.8pt" valign="bottom"> </td><td style="width:70.7pt" valign="bottom">8% </td><td style="width:11.85pt" valign="bottom"> </td><td style="width:54.7pt" valign="bottom">Sep-26 </td></tr> <tr><td style="background-color:#DBE5F1;width:111.95pt" valign="top">Huang Zhigang </td><td style="background-color:#DBE5F1;width:13.1pt" valign="top"> </td><td style="background-color:#DBE5F1;width:21pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:61.95pt" valign="bottom">2,152 </td><td style="background-color:#DBE5F1;width:14.15pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:16.6pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:79.95pt" valign="bottom">2,032 </td><td style="background-color:#DBE5F1;width:11.8pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:70.7pt" valign="bottom">8% </td><td style="background-color:#DBE5F1;width:11.85pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:54.7pt" valign="bottom">Sep-26 </td></tr> <tr><td style="width:111.95pt" valign="top">Huang Shanli </td><td style="width:13.1pt" valign="top"> </td><td style="width:21pt" valign="bottom"> </td><td style="width:61.95pt" valign="bottom">1,076 </td><td style="width:14.15pt" valign="bottom"> </td><td style="width:16.6pt" valign="bottom"> </td><td style="width:79.95pt" valign="bottom">1,016 </td><td style="width:11.8pt" valign="bottom"> </td><td style="width:70.7pt" valign="bottom">8% </td><td style="width:11.85pt" valign="bottom"> </td><td style="width:54.7pt" valign="bottom">Sep-26 </td></tr> <tr><td style="background-color:#DBE5F1;width:111.95pt" valign="top">He Yan </td><td style="background-color:#DBE5F1;width:13.1pt" valign="top"> </td><td style="background-color:#DBE5F1;width:21pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:61.95pt" valign="bottom">1,076 </td><td style="background-color:#DBE5F1;width:14.15pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:16.6pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:79.95pt" valign="bottom">1,016 </td><td style="background-color:#DBE5F1;width:11.8pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:70.7pt" valign="bottom">8% </td><td style="background-color:#DBE5F1;width:11.85pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:54.7pt" valign="bottom">Sep-26 </td></tr> <tr><td style="width:111.95pt" valign="top">Luo Wenhao </td><td style="width:13.1pt" valign="top"> </td><td style="width:21pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:61.95pt;border-bottom:0.5pt solid #000000" valign="bottom">1,076 </td><td style="width:14.15pt" valign="bottom"> </td><td style="width:16.6pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="width:79.95pt;border-bottom:0.5pt solid #000000" valign="bottom">1,016 </td><td style="width:11.8pt" valign="bottom"> </td><td style="width:70.7pt" valign="bottom">8% </td><td style="width:11.85pt" valign="bottom"> </td><td style="width:54.7pt" valign="bottom">Sep-26 </td></tr> <tr><td style="background-color:#DBE5F1;width:111.95pt" valign="top">Total short-term loans </td><td style="background-color:#DBE5F1;width:13.1pt" valign="top"> </td><td style="background-color:#DBE5F1;width:21pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:61.95pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">18,418 </td><td style="background-color:#DBE5F1;width:14.15pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:16.6pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:79.95pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">17,383 </td><td style="background-color:#DBE5F1;width:11.8pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:70.7pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:11.85pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:54.7pt" valign="bottom"> </td></tr> </table>

1167

1077

0.12

5400

5111

0.08

3240

3064

0.08

1079

1019

0.08

1076

1016

0.08

1076

1016

0.08

2152

2032

0.08

1076

1016

0.08

1076

1016

0.08

1076

1016

0.08

18418

17383

NOTE 6 - RELATED PARTY TRANSACTIONS The related parties had transactions for the nine months ended August 31, 2026, consisting of the following: <table style="margin:0 auto;border-collapse:collapse;width:80%"><tr><td style="width:184.6pt;border-bottom:0.5pt solid #000000" valign="bottom">Name of the related parties </td><td style="width:16.75pt" valign="bottom"> </td><td style="width:173.05pt;border-bottom:0.5pt solid #000000" valign="bottom">Nature of relationship </td></tr> <tr><td style="background-color:#DBE5F1;width:184.6pt;border-top:0.5pt solid #000000" valign="top">Lingyun Mao </td><td style="background-color:#DBE5F1;width:16.75pt" valign="top"> </td><td style="background-color:#DBE5F1;width:173.05pt;border-top:0.5pt solid #000000" valign="top">Shareholder </td></tr> <tr><td style="width:184.6pt" valign="top">Fairbanks Global Partners II LLC </td><td style="width:16.75pt" valign="top"> </td><td style="width:173.05pt" valign="top">Shareholder </td></tr> <tr><td style="background-color:#DBE5F1;width:184.6pt" valign="top">One World Engineering Corp </td><td style="background-color:#DBE5F1;width:16.75pt" valign="top"> </td><td style="background-color:#DBE5F1;width:173.05pt" valign="top">Shareholder </td></tr> <tr><td style="width:184.6pt" valign="top">Want Pty Ltd ATF Wang Family Trust </td><td style="width:16.75pt" valign="top"> </td><td style="width:173.05pt" valign="top">Shareholder </td></tr> <tr><td style="background-color:#DBE5F1;width:184.6pt" valign="top">Shabnoor Shah </td><td style="background-color:#DBE5F1;width:16.75pt" valign="top"> </td><td style="background-color:#DBE5F1;width:173.05pt" valign="top">Shareholder, COO </td></tr> <tr><td style="width:184.6pt" valign="top">Luis Carlos Ung </td><td style="width:16.75pt" valign="top"> </td><td style="width:173.05pt" valign="top">Shareholder, President, CEO, CFO </td></tr> <tr><td style="background-color:#DBE5F1;width:184.6pt" valign="top">Taurus Era Corporation </td><td style="background-color:#DBE5F1;width:16.75pt" valign="top"> </td><td style="background-color:#DBE5F1;width:173.05pt" valign="top">Entity under the common control </td></tr> <tr><td style="width:184.6pt" valign="top">Alphega Global Partners Corporation </td><td style="width:16.75pt" valign="top"> </td><td style="width:173.05pt" valign="top">Entity under the common control </td></tr> <tr><td style="background-color:#DBE5F1;width:184.6pt" valign="top">IM Abundance Pty Ltd* </td><td style="background-color:#DBE5F1;width:16.75pt" valign="top"> </td><td style="background-color:#DBE5F1;width:173.05pt" valign="top">Entity under the common control </td></tr> <tr><td style="width:184.6pt" valign="top">Lionel Pinuer E. </td><td style="width:16.75pt" valign="top"> </td><td style="width:173.05pt" valign="top">Director and Interim Chairman </td></tr> </table> <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-18pt">*</kbd>Hung Fong Wang Key Management Personnel of IM Abundance and Alphega Innovation Corporation (AIC) resigned from AIC on October 1, 2025, while this entity is still a related party due to Hung Fong Wang, who is still shareholder of AIC. <table style="margin:0 auto;border-collapse:collapse;width:90%"><tr><td style="width:191.6pt" valign="top"></td><td style="width:15.05pt" valign="top"> </td><td colspan="2" style="width:92.25pt;border-bottom:0.5pt solid #000000" valign="bottom">As of August 31, 2026 </td><td style="width:14.8pt" valign="bottom"> </td><td colspan="2" style="width:107.5pt;border-bottom:0.5pt solid #000000" valign="bottom">As of November 30, 2025 </td></tr> <tr><td style="width:191.6pt;border-bottom:0.5pt solid #000000" valign="top">Accrued Services </td><td style="width:15.05pt" valign="top"> </td><td colspan="2" style="width:92.25pt;border-top:0.5pt solid #000000" valign="top"> </td><td style="width:14.8pt" valign="top"> </td><td colspan="2" style="width:107.5pt;border-top:0.5pt solid #000000" valign="top"> </td></tr> <tr><td style="background-color:#DBE5F1;width:191.6pt;border-top:0.5pt solid #000000" valign="top">Lingyun Mao </td><td style="background-color:#DBE5F1;width:15.05pt" valign="top"> </td><td style="background-color:#DBE5F1;width:16.1pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:76.15pt" valign="bottom">315 </td><td style="background-color:#DBE5F1;width:14.8pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:17.7pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:89.8pt" valign="bottom">315 </td></tr> <tr><td style="width:191.6pt" valign="top">Fairbanks Global Partners II LLC </td><td style="width:15.05pt" valign="top"> </td><td style="width:16.1pt" valign="bottom"> </td><td style="width:76.15pt" valign="bottom">2,580,041 </td><td style="width:14.8pt" valign="bottom"> </td><td style="width:17.7pt" valign="bottom"> </td><td style="width:89.8pt" valign="bottom">902,525 </td></tr> <tr><td style="background-color:#DBE5F1;width:191.6pt" valign="top">One World Engineering Corp </td><td style="background-color:#DBE5F1;width:15.05pt" valign="top"> </td><td style="background-color:#DBE5F1;width:16.1pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:76.15pt" valign="bottom">1,686,329 </td><td style="background-color:#DBE5F1;width:14.8pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:17.7pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:89.8pt" valign="bottom">582,239 </td></tr> <tr><td style="width:191.6pt" valign="top">Wang Pty Ltd ATF Wang Family Trust </td><td style="width:15.05pt" valign="top"> </td><td style="width:16.1pt" valign="bottom"> </td><td style="width:76.15pt" valign="bottom">250 </td><td style="width:14.8pt" valign="bottom"> </td><td style="width:17.7pt" valign="bottom"> </td><td style="width:89.8pt" valign="bottom">250 </td></tr> <tr><td style="background-color:#DBE5F1;width:191.6pt" valign="top">Shabnoor Shah </td><td style="background-color:#DBE5F1;width:15.05pt" valign="top"> </td><td style="background-color:#DBE5F1;width:16.1pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:76.15pt" valign="bottom">665,075 </td><td style="background-color:#DBE5F1;width:14.8pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:17.7pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:89.8pt" valign="bottom">308,075 </td></tr> <tr><td style="width:191.6pt" valign="top">IM Abundance Pty Ltd* </td><td style="width:15.05pt" valign="top"> </td><td style="width:16.1pt" valign="bottom"> </td><td style="width:76.15pt" valign="bottom">88,188 </td><td style="width:14.8pt" valign="bottom"> </td><td style="width:17.7pt" valign="bottom"> </td><td style="width:89.8pt" valign="bottom">88,188 </td></tr> <tr><td style="background-color:#DBE5F1;width:191.6pt" valign="top">Lionel Pinuer E. </td><td style="background-color:#DBE5F1;width:15.05pt" valign="top"> </td><td style="background-color:#DBE5F1;width:16.1pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="background-color:#DBE5F1;width:76.15pt;border-bottom:0.5pt solid #000000" valign="bottom">211,225 </td><td style="background-color:#DBE5F1;width:14.8pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:17.7pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="background-color:#DBE5F1;width:89.8pt;border-bottom:0.5pt solid #000000" valign="bottom">- </td></tr> <tr><td style="width:191.6pt" valign="top">Total Due to related party </td><td style="width:15.05pt" valign="top"> </td><td style="width:16.1pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="width:76.15pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">5,231,423 </td><td style="width:14.8pt" valign="bottom"> </td><td style="width:17.7pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="width:89.8pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">1,881,592 </td></tr> </table> As of August 31, 2026, balances due to related parties primarily represent the consulting and professional services provided by the related parties. For the Nine months ended the Company accrued $3,511,731 in related party transactions and made payments of $161,900 resulting in a closing balance of $5,231,423 in due to related parties. LOAN FROM RELATED PARTIES: The Company entered into the loan agreement with Luis Carlos Ung on May 20, 2025. The total amount of money being borrowed from Luis Carlos Ung was $12,000. The total amount of the Borrowed Money, including principal and interest, shall be due and payable in 18 months (“Due Date”), and the Loan can be renewed after eighteen (18) months at a rate equal to the Interest Rate above SOFR (meaning SOFR plus Interest Rate (12%), also referred to as Renewed Interest Rate). The accrued interest is capitalized and added to the principal amount of the loan. The total principal plus accrued interest from Luis Carlos as of August 31, 2026, is $13,844. On October 2, 2025, Alphega Innovations Corporation entered into a loan agreement with One World Engineering Corporation for principal financing of $20,000. The loan bears interest at a fixed rate of 12% per annum and matures 12 months from the effective date. The loan is secured by a first-priority security interest in substantially all assets of the Company and is classified as senior secured debt. At the lender’s sole discretion, the outstanding principal and accrued interest may be converted into common shares of the Company at $0.03 per share. Interest is accrued monthly and payable at maturity unless earlier converted or repaid. The total principal plus accrued interest from One World Engineering Corp as of August 31, 2026, is $22,200. On December 8, 2025, the Company entered into a loan agreement with Taurus Era Corporation for $15,000. The loan bears interest at 12% per annum and matures 12 months from the effective date. The loan is secured by a first-priority security interest over all Company assets and ranks as senior secured debt. The total principal plus accrued interest from Taurus Era Corporation as of August 31, 2026, is $16,315. On January 27, 2026, Alphega Innovations Corporation entered into a loan agreement with Alphega Global Partners Corporation for principal financing of $25,000. The loan bears interest at a fixed rate of 12% per annum and matures 12 months from the effective date. The loan is secured by a first-priority security interest in substantially all assets of the Company and is classified as senior secured debt. Interest is accrued monthly and payable at maturity unless earlier repaid. The total principal plus accrued interest from Alphega Global Partners Corp as of August 31, 2026, is $26,783. On March 10, 2026, the Company entered into a loan agreement with Alphega Global Partners Corp for $9,000. The loan bears interest at 12% per annum and matures 12 months from the effective date. The loan is secured by a first-priority security interest over all Company assets and ranks as senior secured debt. The total principal plus accrued interest from Alphega Global Partners Corp as of August 31, 2026, is $9,510. The following table summarizes the outstanding balances of related-party loans, including principal and accrued interest, and their key terms as of August 31, 2026, and November 30, 2025. <table style="margin:0 auto;border-collapse:collapse;width:100%"><tr><td style="width:171.45pt;border-bottom:0.5pt solid #000000" valign="bottom">Loan From Related Parties </td><td style="width:13.35pt" valign="bottom"> </td><td colspan="2" style="width:60pt;border-bottom:0.5pt solid #000000" valign="bottom">August 31, 2026 </td><td style="width:14.5pt" valign="bottom"> </td><td colspan="2" style="width:77.45pt;border-bottom:0.5pt solid #000000" valign="bottom">November 30, 2025 </td><td style="width:12.1pt" valign="bottom"> </td><td style="width:50.75pt;border-bottom:0.5pt solid #000000" valign="bottom">Interest Rate </td><td style="width:12.4pt" valign="bottom"> </td><td style="width:56pt;border-bottom:0.5pt solid #000000" valign="bottom">Maturity </td></tr> <tr><td style="background-color:#DBE5F1;width:171.45pt;border-top:0.5pt solid #000000" valign="top">Luis Carlos Ung </td><td style="background-color:#DBE5F1;width:13.35pt" valign="top"> </td><td style="background-color:#DBE5F1;width:15.65pt;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:44.35pt;border-top:0.5pt solid #000000" valign="bottom">13,844 </td><td style="background-color:#DBE5F1;width:14.5pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:17pt;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:60.45pt;border-top:0.5pt solid #000000" valign="bottom">12,764 </td><td style="background-color:#DBE5F1;width:12.1pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:50.75pt;border-top:0.5pt solid #000000" valign="bottom">12% </td><td style="background-color:#DBE5F1;width:12.4pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:56pt;border-top:0.5pt solid #000000" valign="bottom">Nov-26 </td></tr> <tr><td style="width:171.45pt" valign="top">One World Engineering Corporation </td><td style="width:13.35pt" valign="top"> </td><td style="width:15.65pt" valign="bottom"> </td><td style="width:44.35pt" valign="bottom">22,200 </td><td style="width:14.5pt" valign="bottom"> </td><td style="width:17pt" valign="bottom"> </td><td style="width:60.45pt" valign="bottom">20,400 </td><td style="width:12.1pt" valign="bottom"> </td><td style="width:50.75pt" valign="bottom">12% </td><td style="width:12.4pt" valign="bottom"> </td><td style="width:56pt" valign="bottom">Oct-26 </td></tr> <tr><td style="background-color:#DBE5F1;width:171.45pt" valign="top">Taurus Era Corporation </td><td style="background-color:#DBE5F1;width:13.35pt" valign="top"> </td><td style="background-color:#DBE5F1;width:15.65pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:44.35pt" valign="bottom">16,315 </td><td style="background-color:#DBE5F1;width:14.5pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:17pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:60.45pt" valign="bottom">- </td><td style="background-color:#DBE5F1;width:12.1pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:50.75pt" valign="bottom">12% </td><td style="background-color:#DBE5F1;width:12.4pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:56pt" valign="bottom">Dec-26 </td></tr> <tr><td style="width:171.45pt" valign="top">Alphega Global Partners Corporation - January 27, 2026, loan </td><td style="width:13.35pt" valign="top"> </td><td style="width:15.65pt" valign="bottom"> </td><td style="width:44.35pt" valign="bottom">26,783 </td><td style="width:14.5pt" valign="bottom"> </td><td style="width:17pt" valign="bottom"> </td><td style="width:60.45pt" valign="bottom">- </td><td style="width:12.1pt" valign="bottom"> </td><td style="width:50.75pt" valign="bottom">12% </td><td style="width:12.4pt" valign="bottom"> </td><td style="width:56pt" valign="bottom">Jan-27 </td></tr> <tr><td style="background-color:#DBE5F1;width:171.45pt" valign="top">Alphega Global Partners Corporation - March 10, 2026, loan </td><td style="background-color:#DBE5F1;width:13.35pt" valign="top"> </td><td style="background-color:#DBE5F1;width:15.65pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="background-color:#DBE5F1;width:44.35pt;border-bottom:0.5pt solid #000000" valign="bottom">9,510 </td><td style="background-color:#DBE5F1;width:14.5pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:17pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="background-color:#DBE5F1;width:60.45pt;border-bottom:0.5pt solid #000000" valign="bottom">- </td><td style="background-color:#DBE5F1;width:12.1pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:50.75pt" valign="bottom">12% </td><td style="background-color:#DBE5F1;width:12.4pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:56pt" valign="bottom">Mar-27 </td></tr> <tr><td style="width:171.45pt" valign="top">Total loans from related parties </td><td style="width:13.35pt" valign="top"> </td><td style="width:15.65pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="width:44.35pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">88,652 </td><td style="width:14.5pt" valign="bottom"> </td><td style="width:17pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="width:60.45pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">33,164 </td><td style="width:12.1pt" valign="bottom"> </td><td style="width:50.75pt" valign="bottom"> </td><td style="width:12.4pt" valign="bottom"> </td><td style="width:56pt" valign="bottom"> </td></tr> </table> Accrued Expenses As of August 31, 2026, and November 30, 2025, the Company had accrued interest of approximately $9,070 and $1,545, respectively, related to its outstanding loan balances. The accrued interest has been recorded within financial charges in the accompanying Statement of Operations and included in Accrued Liabilities on the Balance Sheet.

<table style="margin:0 auto;border-collapse:collapse;width:90%"><tr><td style="width:191.6pt" valign="top"></td><td style="width:15.05pt" valign="top"> </td><td colspan="2" style="width:92.25pt;border-bottom:0.5pt solid #000000" valign="bottom">As of August 31, 2026 </td><td style="width:14.8pt" valign="bottom"> </td><td colspan="2" style="width:107.5pt;border-bottom:0.5pt solid #000000" valign="bottom">As of November 30, 2025 </td></tr> <tr><td style="width:191.6pt;border-bottom:0.5pt solid #000000" valign="top">Accrued Services </td><td style="width:15.05pt" valign="top"> </td><td colspan="2" style="width:92.25pt;border-top:0.5pt solid #000000" valign="top"> </td><td style="width:14.8pt" valign="top"> </td><td colspan="2" style="width:107.5pt;border-top:0.5pt solid #000000" valign="top"> </td></tr> <tr><td style="background-color:#DBE5F1;width:191.6pt;border-top:0.5pt solid #000000" valign="top">Lingyun Mao </td><td style="background-color:#DBE5F1;width:15.05pt" valign="top"> </td><td style="background-color:#DBE5F1;width:16.1pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:76.15pt" valign="bottom">315 </td><td style="background-color:#DBE5F1;width:14.8pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:17.7pt" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:89.8pt" valign="bottom">315 </td></tr> <tr><td style="width:191.6pt" valign="top">Fairbanks Global Partners II LLC </td><td style="width:15.05pt" valign="top"> </td><td style="width:16.1pt" valign="bottom"> </td><td style="width:76.15pt" valign="bottom">2,580,041 </td><td style="width:14.8pt" valign="bottom"> </td><td style="width:17.7pt" valign="bottom"> </td><td style="width:89.8pt" valign="bottom">902,525 </td></tr> <tr><td style="background-color:#DBE5F1;width:191.6pt" valign="top">One World Engineering Corp </td><td style="background-color:#DBE5F1;width:15.05pt" valign="top"> </td><td style="background-color:#DBE5F1;width:16.1pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:76.15pt" valign="bottom">1,686,329 </td><td style="background-color:#DBE5F1;width:14.8pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:17.7pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:89.8pt" valign="bottom">582,239 </td></tr> <tr><td style="width:191.6pt" valign="top">Wang Pty Ltd ATF Wang Family Trust </td><td style="width:15.05pt" valign="top"> </td><td style="width:16.1pt" valign="bottom"> </td><td style="width:76.15pt" valign="bottom">250 </td><td style="width:14.8pt" valign="bottom"> </td><td style="width:17.7pt" valign="bottom"> </td><td style="width:89.8pt" valign="bottom">250 </td></tr> <tr><td style="background-color:#DBE5F1;width:191.6pt" valign="top">Shabnoor Shah </td><td style="background-color:#DBE5F1;width:15.05pt" valign="top"> </td><td style="background-color:#DBE5F1;width:16.1pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:76.15pt" valign="bottom">665,075 </td><td style="background-color:#DBE5F1;width:14.8pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:17.7pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:89.8pt" valign="bottom">308,075 </td></tr> <tr><td style="width:191.6pt" valign="top">IM Abundance Pty Ltd* </td><td style="width:15.05pt" valign="top"> </td><td style="width:16.1pt" valign="bottom"> </td><td style="width:76.15pt" valign="bottom">88,188 </td><td style="width:14.8pt" valign="bottom"> </td><td style="width:17.7pt" valign="bottom"> </td><td style="width:89.8pt" valign="bottom">88,188 </td></tr> <tr><td style="background-color:#DBE5F1;width:191.6pt" valign="top">Lionel Pinuer E. </td><td style="background-color:#DBE5F1;width:15.05pt" valign="top"> </td><td style="background-color:#DBE5F1;width:16.1pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="background-color:#DBE5F1;width:76.15pt;border-bottom:0.5pt solid #000000" valign="bottom">211,225 </td><td style="background-color:#DBE5F1;width:14.8pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:17.7pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="background-color:#DBE5F1;width:89.8pt;border-bottom:0.5pt solid #000000" valign="bottom">- </td></tr> <tr><td style="width:191.6pt" valign="top">Total Due to related party </td><td style="width:15.05pt" valign="top"> </td><td style="width:16.1pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="width:76.15pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">5,231,423 </td><td style="width:14.8pt" valign="bottom"> </td><td style="width:17.7pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="width:89.8pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">1,881,592 </td></tr> </table>

315

2580041

902525

1686329

582239

250

665075

308075

88188

211225

5231423

1881592

3511731

161900

5231423

12000

0.12

13844

20000

0.12

0.03

22200

15000

0.12

16315

25000

0.12

26783

9000

0.12

9510 <table style="margin:0 auto;border-collapse:collapse;width:100%"><tr><td style="width:171.45pt;border-bottom:0.5pt solid #000000" valign="bottom">Loan From Related Parties </td><td style="width:13.35pt" valign="bottom"> </td><td colspan="2" style="width:60pt;border-bottom:0.5pt solid #000000" valign="bottom">August 31, 2026 </td><td style="width:14.5pt" valign="bottom"> </td><td colspan="2" style="width:77.45pt;border-bottom:0.5pt solid #000000" valign="bottom">November 30, 2025 </td><td style="width:12.1pt" valign="bottom"> </td><td style="width:50.75pt;border-bottom:0.5pt solid #000000" valign="bottom">Interest Rate </td><td style="width:12.4pt" valign="bottom"> </td><td style="width:56pt;border-bottom:0.5pt solid #000000" valign="bottom">Maturity </td></tr> <tr><td style="background-color:#DBE5F1;width:171.45pt;border-top:0.5pt solid #000000" valign="top">Luis Carlos Ung </td><td style="background-color:#DBE5F1;width:13.35pt" valign="top"> </td><td style="background-color:#DBE5F1;width:15.65pt;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:44.35pt;border-top:0.5pt solid #000000" valign="bottom">13,844 </td><td style="background-color:#DBE5F1;width:14.5pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:17pt;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:60.45pt;border-top:0.5pt solid #000000" valign="bottom">12,764 </td><td style="background-color:#DBE5F1;width:12.1pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:50.75pt;border-top:0.5pt solid #000000" valign="bottom">12% </td><td style="background-color:#DBE5F1;width:12.4pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:56pt;border-top:0.5pt solid #000000" valign="bottom">Nov-26 </td></tr> <tr><td style="width:171.45pt" valign="top">One World Engineering Corporation </td><td style="width:13.35pt" valign="top"> </td><td style="width:15.65pt" valign="bottom"> </td><td style="width:44.35pt" valign="bottom">22,200 </td><td style="width:14.5pt" valign="bottom"> </td><td style="width:17pt" valign="bottom"> </td><td style="width:60.45pt" valign="bottom">20,400 </td><td style="width:12.1pt" valign="bottom"> </td><td style="width:50.75pt" valign="bottom">12% </td><td style="width:12.4pt" valign="bottom"> </td><td style="width:56pt" valign="bottom">Oct-26 </td></tr> <tr><td style="background-color:#DBE5F1;width:171.45pt" valign="top">Taurus Era Corporation </td><td style="background-color:#DBE5F1;width:13.35pt" valign="top"> </td><td style="background-color:#DBE5F1;width:15.65pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:44.35pt" valign="bottom">16,315 </td><td style="background-color:#DBE5F1;width:14.5pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:17pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:60.45pt" valign="bottom">- </td><td style="background-color:#DBE5F1;width:12.1pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:50.75pt" valign="bottom">12% </td><td style="background-color:#DBE5F1;width:12.4pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:56pt" valign="bottom">Dec-26 </td></tr> <tr><td style="width:171.45pt" valign="top">Alphega Global Partners Corporation - January 27, 2026, loan </td><td style="width:13.35pt" valign="top"> </td><td style="width:15.65pt" valign="bottom"> </td><td style="width:44.35pt" valign="bottom">26,783 </td><td style="width:14.5pt" valign="bottom"> </td><td style="width:17pt" valign="bottom"> </td><td style="width:60.45pt" valign="bottom">- </td><td style="width:12.1pt" valign="bottom"> </td><td style="width:50.75pt" valign="bottom">12% </td><td style="width:12.4pt" valign="bottom"> </td><td style="width:56pt" valign="bottom">Jan-27 </td></tr> <tr><td style="background-color:#DBE5F1;width:171.45pt" valign="top">Alphega Global Partners Corporation - March 10, 2026, loan </td><td style="background-color:#DBE5F1;width:13.35pt" valign="top"> </td><td style="background-color:#DBE5F1;width:15.65pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="background-color:#DBE5F1;width:44.35pt;border-bottom:0.5pt solid #000000" valign="bottom">9,510 </td><td style="background-color:#DBE5F1;width:14.5pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:17pt;border-bottom:0.5pt solid #000000" valign="bottom"> </td><td style="background-color:#DBE5F1;width:60.45pt;border-bottom:0.5pt solid #000000" valign="bottom">- </td><td style="background-color:#DBE5F1;width:12.1pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:50.75pt" valign="bottom">12% </td><td style="background-color:#DBE5F1;width:12.4pt" valign="bottom"> </td><td style="background-color:#DBE5F1;width:56pt" valign="bottom">Mar-27 </td></tr> <tr><td style="width:171.45pt" valign="top">Total loans from related parties </td><td style="width:13.35pt" valign="top"> </td><td style="width:15.65pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="width:44.35pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">88,652 </td><td style="width:14.5pt" valign="bottom"> </td><td style="width:17pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">$ </td><td style="width:60.45pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">33,164 </td><td style="width:12.1pt" valign="bottom"> </td><td style="width:50.75pt" valign="bottom"> </td><td style="width:12.4pt" valign="bottom"> </td><td style="width:56pt" valign="bottom"> </td></tr> </table> 13844 12764

0.12

22200 20400

0.12

16315 0

0.12

26783 0

0.12

9510 0 88652 33164

9070

1545

NOTE 7 - SUBSEQUENT EVENTS In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date and through the date of this filing. The Company has reviewed subsequent events occurring after the balance sheet date and has determined that these events necessitate adjustments to or disclosure in the accompanying financial statements. On September 1, 2026, the Company converted the outstanding principal and accrued interest payable to Chen Qi, totaling $5,400 as of August 31, 2026, into 11,250 shares of the Company’s common stock at a conversion price of $0.48 per share. The conversion occurred subsequent to August 31, 2026, balance sheet date and, accordingly, was not recognized in the accompanying unaudited condensed financial statements. On September 1, 2026, the Company converted the outstanding principal and accrued interest payable to Chen Tingting, totaling $3,240 as of August 31, 2026, into 6,750 shares of the Company’s common stock at a conversion price of $0.48 per share. The conversion occurred subsequent to August 31, 2026, balance sheet date and, accordingly, was not recognized in the accompanying unaudited condensed financial statements. On September 1, 2026, the Company converted the outstanding principal and accrued interest payable to CUI Xiangdong, totaling $1,079 as of August 31, 2026, into 2,248 shares of the Company’s common stock at a conversion price of $0.48 per share. The conversion occurred subsequent to August 31, 2026, balance sheet date and, accordingly, was not recognized in the accompanying unaudited condensed financial statements. On September 1, 2026, the Company converted the outstanding principal and accrued interest payable to Xue Yiming, Guo Xue, Huang Zhigang, Huang Shanli, He Yan, and Luo Wenhao, totaling $7,532 as of August 31, 2026, into 15,693 shares of the Company’s common stock at a conversion price of $0.48 per share. The conversion occurred subsequent to August 31, 2026, balance sheet date and, accordingly, was not recognized in the accompanying unaudited condensed financial statements.

5400

11250

0.48

3240

6750

0.48

1079

2248

0.48

7532

15693

0.48