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10-K true 2026-06-30 --06-30 2026 false 000-21477 AWAYSIS CAPITAL, INC. DE 27-0514566 3400 Lakeside Drive Suite 100 Miramar FL 33027 (855) 795-3311 No No Yes Yes Non-accelerated Filer true false false false false 8622579 409386192 0.01 Since 2022, we have been primarily focused on launching our real estate management and hospitality business. We have 20 employees and currently use <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_907_ecyd--CybersecurityRiskManagementThirdPartyEngagedFlag_dbT_c20250701__20260630_zVvSzBXNtmJ9">third-party vendors and service providers for other activities.We use a third-party sub-contractor to manage all Information Technology (IT) issues, including protection against, detection, and response to cyberattacks. The measures that are being taken to ensure proper protection include: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding: 0pt; width: 0.25in; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify">All computers are protected using a cloud-powered endpoint security solution that helps enterprises prevent, detect, investigate, and respond to advanced threats on their networks. It offers endpoint protection, endpoint detection and response, mobile threat defense, and integrated vulnerability management. It also provides, among other things, malware and spyware detection and remediation, rootkit detection and remediation and network vulnerability detection.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding: 0pt; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding: 0pt; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify">All Company e-mails are protected by a cloud-based email filtering service designed to protect the Company against advanced threats related to email and collaboration tools.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding: 0pt; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding: 0pt; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify">Periodically, all users on the Company’s computer network are required to perform multi-factor authentication.</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding: 0pt; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding: 0pt; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify">The Company uses a cloud-based identity and access management service that enables access to external resources.</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding: 0pt; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding: 0pt; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify">Backup is performed using a secure, automatic cloud-based backup and restore service.</td> </tr> </table> Additionally, we believe that our third-party vendors and service providers have their own respective cybersecurity protocols which our management believes to be adequate for protecting any of the Company’s data that might be in their possession from time to time; however, having such protocols is not necessarily a condition for us using or not using the services of any such vendors or providers.<span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_903_ecyd--CybersecurityRiskRoleOfManagementTextBlock_c20250701__20260630_zrgUo1EYmvvf">Our Chief Financial Officer is responsible for assessing and managing cybersecurity risks, through his oversight of our IT service provider that manages our IT. Our CFO has a Doctorate Degree in Information Technology Management and has specific cybersecurity expertise. The Company has an Information Technology Policy that, among other things, governs and provides cybersecurity policies and processes, including defining safety measures to protect the Company’s confidentiality, integrity and availability of data and other intellectual properties, as well as to define the manner in which information is stored, saved and routed in the Company’s network. Additionally, the Board and management believe cybersecurity represents an important component of the Company’s overall approach to risk management and oversight. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_909_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantTextBlock_c20250701__20260630_zKY2IMPtJ2Vh">Cybersecurity threats have not materially affected, and are not reasonably likely to affect, the Company, including its business strategy, results of operations or financial condition while we are strategically focused on pursuing development of our Casamora property. The Company is not aware of any material security breach to date. Accordingly, the Company has not incurred any expenses over the last two years relating to information security breaches. The occurrence of cyber-incidents, or a deficiency in our cybersecurity or in those of any of our third-party service providers could negatively impact our business by causing a disruption to our operations, a compromise or corruption of our confidential information and systems, or damage to our business relationships or reputation, all of which could negatively impact our business and results of operations. There can be no assurance that the Company’s third-party vendors’ and service providers’ cybersecurity risk management processes, including their policies, controls or procedures, will be fully implemented, complied with or effective in protecting the Company’s systems and information. true Our Chief Financial Officer is responsible for assessing and managing cybersecurity risks, through his oversight of our IT service provider that manages our IT. Our CFO has a Doctorate Degree in Information Technology Management and has specific cybersecurity expertise. The Company has an Information Technology Policy that, among other things, governs and provides cybersecurity policies and processes, including defining safety measures to protect the Company’s confidentiality, integrity and availability of data and other intellectual properties, as well as to define the manner in which information is stored, saved and routed in the Company’s network. Additionally, the Board and management believe cybersecurity represents an important component of the Company’s overall approach to risk management and oversight. Cybersecurity threats have not materially affected, and are not reasonably likely to affect, the Company, including its business strategy, results of operations or financial condition while we are strategically focused on pursuing development of our Casamora property. The Company is not aware of any material security breach to date. false false false false We have audited the accompanying consolidated balance sheets of Awaysis Capital, Inc. and subsidiaries (the Company) as of June 30, 2026 and June 30, 2025, the related consolidated statements of operations, stockholders’ equity (deficit), and cash flows for the years then ended, and the related notes (collectively referred to as the “consolidated financial statements”). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of June 30, 2026 and June 30, 2025, and the results of its operations and its cash flows for the years then ended, in conformity with accounting principles generally accepted in the United States. Moore Belize LLP 6999 Belize City Belize CA

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3179943

153920

1. NATURE OF OPERATIONS Nature of Business Awaysis Capital, Inc. (formerly known as JV Group, Inc.), a Delaware corporation, (“Awaysis”, “JV Group”, “the Company”, “we”, “us” or “our’) is a public operating company with its common stock quoted on OTCID. We are a vacation rental company focused on acquisition, construction, selling and managing rentals of residential vacation home communities in desirable travel destinations. We seek to create value through the targeting and acquisition, development, and up-cycling, rebranding, and repositioning of currently undervalued residential/resort communities in global travel destinations, with the intention to relaunch these assets under the “Awaysis” brand with the goals of creating a network of residential and resort enclave communities that will optimize revenues, providing attractive returns to investors and exceptional vacation experiences to travelers. Company History JV Group was formed in Delaware on September 29, 2008, under the name ASPI, Inc. On May 18, 2022, we changed our name from JV Group, Inc. to Awaysis Capital, Inc. In connection with this name change, we changed our ticker symbol from “ASZP” to “AWCA” and effective May 25, 2022, the Company’s common stock was quoted on OTCID under the new symbol. In December 2021, we formed a wholly owned subsidiary, Awaysis Capital, LLC, a Florida single member limited liability corporation to hold the office lease and to become the master payroll company for Awaysis Capital Inc. We also formed a wholly owned subsidiary, Awaysis Casamora Limited, a Belize single member limited liability corporation to hold the title to the acquisition of the Casamora assets. On December 20, 2024, Awaysis Belize Limited acquired the assets of Chial Mountain Limited, a Belize single member limited liability corporation. Awaysis also acquired <span id="xdx_908_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_uPure_c20241220__us-gaap--BusinessAcquisitionAxis__custom--ChialMountainLimitedMember_zhDU6D0u5Plb" title="Acquired percentage">100% of the outstanding shares of Chial Mountain Limited. From October 2015 to February 2022, we were a publicly quoted shell company seeking to merge with an entity with experienced management and opportunities for growth in return for shares of our common stock to create values for our shareholders. In February 2022, the Board of Directors of the Company determined to pursue a business strategy of acquiring, developing and managing residential vacation home communities in desirable travel destinations. The Company’s principal executive office is located at 3400 Lakeside Drive, Suite 100, Miramar, FL 33027 and its main number is 855-795-3311. The Company’s website address is www.awaysisgroup.com.

2. SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The summary of significant accounting policies is presented to assist in the understanding of the consolidated financial statements. These policies conform to GAAP and have been consistently applied. The Company has selected June 30 as its financial year end. Principles of Consolidation The consolidated financial statements include accounts of the Company’s wholly owned subsidiaries Awaysis Capital, LLC, Awaysis Belize Limited, Chial Mountain Limited and Awaysis Casamora Limited. All significant intercompany balances and transactions have been eliminated in consolidation. The Company operates as a single operating segment engaged in hospitality and real-estate development activities based in Belize. All material revenues and assets are attributable to operations in Belize. The Company has no active operations, revenues, or assets located in the United States other than its main corporate offices that is a licensed real estate brokerage corporation. Although the Company generates revenue from multiple sources, including real estate sales, short-term rental operations, property and resort management services, homeowners’ association management, brokerage activities, and related hospitality services, these activities are integrated components of a unified residential-resort development and management platform. The services share similar economic characteristics, including customer base, pricing structures, regulatory environment, operating risks, long-term margin profiles, and asset utilization. Accordingly, management has determined that separate segment or geographic disclosures are not required under ASC 280, Segment Reporting, as the Company’s activities represent a single reportable segment based on the following: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">All operations are managed on a consolidated basis by the Company’s chief operating decision maker, </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Financial information is reviewed on an aggregate basis, </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Revenue streams are operationally integrated and interdependent, </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Assets are deployed collectively to support a unified hospitality platform. </td></tr> </table> Although the Company generates revenue from multiple sources, these activities are not managed or evaluated as separate business units. On December 20, 2024, the Company completed the acquisition of certain assets of Chial Mountain Limited. Upon evaluation in accordance with ASC 805, Business Combinations, management determined that the acquired set of activities and assets did not include substantive processes and therefore did not meet the definition of a business. As such, the transaction was accounted for as an asset acquisition. Accordingly, the purchase price, including directly related transaction costs, was allocated to the identifiable assets acquired based on their relative fair values, and no goodwill was recognized. Additional details regarding the assets acquired and purchase consideration are provided below. Original Purchase Price Allocation to Assets Acquired and Liabilities Assumed <p id="xdx_892_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_zjzw65BMbD3i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> SCHEDULE OF ORiGINAL PURCHASE PRICE ALLOCATION TO ASSETS ACQUIRED AND LIABILITIES ASSUMES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: center">Asset Class</td><td> </td> <td style="text-align: left"> </td><td id="xdx_49A_20260630_zucdj6EAORA2" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_maBCRIAzucZ_z4XDTZnM65fh" style="vertical-align: bottom; background-color: White"> <td style="width: 80%">Cash</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">18,699</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_iI_maBCRIAzucZ_zCcb505XZkrb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Inventories</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">533,050</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsMarketableSecurities_iI_maBCRIAzucZ_zzZJXedwaPkf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Mortgage receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">499,437</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedEquipment_iI_maBCRIAzucZ_zQkMZPInz0N8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Property and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">739,221</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedBuildings_iI_maBCRIAzucZ_zqVrvcYr6fnh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Site development</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">951,850</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLand_iI_maBCRIAzucZ_zf2CXH6Hgbja" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Land</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,641,660</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedFinancialAssets_iI_maBCRIAzucZ_zgPOewmhraE8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Escrow deposit</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">81,498</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_iTI_mtBCRIAzucZ_zyWxzOyB6Zji" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total asset Acquired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">4,465,415</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_zSR0teEZFPV5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Due to related parties</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,465,415</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iTI_zxUxrdGZF9yg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net assets acquired</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> </table> The aggregate estimated purchase price of the Chial Reserve Assets was $5,500,000, which was subsequently adjusted to approximately $<span id="xdx_908_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_iI_c20260630__us-gaap--BusinessAcquisitionAxis__custom--ChialMountainMember_zsbKGur8Oar5" title="Assumed assets">4,465,415 based on a third-party appraisal of the property consisting of: (i) $2,400,000 adjusted to $2,378,137 in cash paid at closing; (ii) $1,500,000 secured promissory note, dated December 21, 2024 and as amended on April 14, 2025, between the Company and Michael Singh, which bears no interest and has a maturity date on the earlier of August 31, 2025 or the up-listing of the Company to the NYSE American; and (iii) a $1,600,000 senior convertible promissory note dated December 20, 2024 adjusted to $587,278 to account for current approximate appraisal, between the Company and Michael Singh, as amended, bearing interest at 3.5% per annum and maturing on August 31, 2025. On August 30, 2025, the Company was granted a waiver of the impending maturity date. Following the waiver, the parties agreed to work in good faith to negotiate subsequent amendments to the promissory notes. On October 28, 2025, the Company and Mr. Singh further amended the promissory notes to extend the maturity date to the earlier of November 30, 2025 or the up listing of the Company to the NYSE American. Effective February 3, 2026, the Company amended the maturity date to the earlier of February 28, 2026, or the uplisting of the Company to the NYSE American. As of June 30, 2026, the balance was trued-up to $<span id="xdx_90A_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MichealSinghMember__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember_z6yoRilY7ZNb" title="Current balance">300,535 due to villa sales and acquisition cost adjustments Effective May 11, 2026, the Company amended the maturity date to the earlier of June 15, 2026, or the uplisting of the Company to the NYSE American. Effective June 15, 2026, the maturity date of the note was extended to December 8, 2026, or the uplisting to the NYSE American On October 28, 2025, the Company and Chial Mountain Limited entered into an Amendment to Agreement of Purchase and Sale, dated December 31, 2024 and effective December 20, 2024, as amended, to extend the contract period to permit a new appraisal of the Chial Reserve Assets and to provide for the negotiation of an adjustment to the purchase price in light of such appraisal, to be set forth in a post-closing agreement to be executed within thirty (30) days following completion of the new appraisal. The Parties further agreed that either party may dispute the results of the new appraisal within fifteen (15) days of receipt, with the original deadline to execute the agreement being subject to automatic extension to the next feasible date, which shall not constitute a default. As of the date the financial statements were issued, the appraisal and any related purchase price adjustment had not been finalized. Accordingly, no adjustment has been made to the carrying amounts of the related assets or liabilities as of June 30, 2026. Management will evaluate the outcome of the appraisal and any resulting modification to the purchase price in the period in which it becomes known. The notes are secured by first priority liens on substantially all of the assets of the Company and contain customary events of default, which entitle Mr. Singh, among other things, to accelerate the due date of the unpaid principal and accrued and unpaid interest to the extent applicable. The senior convertible promissory note is convertible at the option of Mr. Singh into shares of the Company’s Common Stock at a conversion price equal to the closing price of the Company’s Common Stock on the trading day immediately prior to Mr. Singh’s delivery of a notice of conversion, as set forth therein. 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 revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents We maintain cash balances in a non-interest-bearing account and unrestricted cash in escrow that currently does not exceed federally insured limits. For the purpose of the statements of cash flows, all highly liquid investments with a maturity of three months or less are considered to be cash equivalents. The Company will hold payments made by guest in advance of reservations in a restricted escrow account until the rescission period expires in accordance with U.S. state regulations. Fair Value Measurements ASC Topic 820, Fair Value Measurements and Disclosures (“ASC 820”), provides a comprehensive framework for measuring fair value and expands disclosures which are required about fair value measurements. Specifically, ASC 820 sets forth a definition of fair value and establishes a hierarchy prioritizing the inputs to valuation techniques, giving the highest priority to quoted prices in active markets for identical assets and liabilities and the lowest priority to unobservable value inputs. ASC 820 defines the hierarchy as follows: Level 1 - Quoted prices are available in active markets for identical assets or liabilities as of the reported date. The types of assets and liabilities included in Level 1 are highly liquid and actively traded instruments with quoted prices, such as equities listed on the New York Stock Exchange. Level 2 - Pricing inputs are other than quoted prices in active markets but are either directly or indirectly observable as of the reported date. The types of assets and liabilities in Level 2 are typically either comparable to actively traded securities or contracts or priced with models using highly observable inputs. Level 3 - Significant inputs to pricing that are unobservable as of the reporting date. The types of assets and liabilities included in Level 3 are those with inputs requiring significant management judgment or estimation, such as complex and subjective models and forecasts used to determine the fair value of financial transmission rights. Our financial accounts consist of accounts payable, notes payable, notes payable related parties, mortgage receivables, and construction loan. The carrying amounts of accounts payable approximate their fair values due to their short-term maturities. The carrying amount of notes payable, note payable - related party, mortgage receivables, and construction loan also approximates its fair value because the underlying fixed interest rates approximate current market rates available to the Company for debt with similar terms and remaining maturities. Related Party Transactions A related party is generally defined as (i) any person that holds 10% or more of our membership interests including such person’s immediate families, (ii) our management, (iii) someone that directly or indirectly controls, is controlled by or is under common control with us, or (iv) anyone who can significantly influence our financial and operating decisions. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties. During the fiscal year ended June 30, 2026, certain accrued compensation obligations owed to executive officers were partially satisfied through the offset of related-party balances and allocations totalling approximately $730,769. These transactions were non-cash in nature and therefore excluded from the consolidated statement of cash flows. Fixed Assets Fixed assets are carried at cost less accumulated depreciation and amortization. Depreciation is computed using the straight-line method over the estimated useful lives. The fixed assets include property, equipment and software for which ownership is maintained by the Company. When a property is substantially completed and held for rental, it transitions from being considered a development project (inventory - construction in progress) to an operating asset. At this point, the key measurement focuses on capitalizing costs and transitioning into depreciation as required under ASC 970-340-25-18. Capitalization of Construction Costs Ceases after Substantial Completion Prior to substantial completion, the costs incurred for the construction and development of the property (such as land acquisition, construction costs, interest, and certain other costs) are capitalized as inventory - construction in progress. Finished Units held for sale are classified as inventory – finished goods; units held for rental are reclassified to fixed assets upon stabilization. The classification of completed real estate units as either inventory or fixed assets is based on management’s intent at the time the property is substantially completed. Properties intended for sale in the ordinary course of business are classified as inventory. Properties intended to be held and utilized in the Company’s hospitality operations, including short-term rental programs, are classified as fixed assets upon stabilization. Management evaluates intent based on several factors, including: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">marketing and sales activity, </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">operational deployment within rental programs, </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">contractual commitments with third-party buyers, </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">and expected holding period. </td></tr> </table> Such determinations require judgment and may change based on evolving business strategies and market conditions. As per ASC 970-340-25-18, once the property is considered substantially complete, the capitalization of costs typically ceases. The entity stops adding new costs to the property’s carrying value except for additional improvements or costs that extend the asset’s life or improve its utility. This means that these types of costs are no longer added to the property’s carrying value once the property is substantially completed and held for rental. Instead, these costs are expensed as incurred, unless they directly enhance the property or extend its useful life. Once the property is held for rental and substantially complete, the property is classified as a depreciable real estate asset and the total cost capitalized to date up to the point of substantial completion becomes the asset’s carrying amount. The cost of the property’s carrying amount (less its land value) is allocated over its estimated useful life. Costs incurred after the property is completed and held for rental are generally expensed unless they extend the property’s useful life (ASC 970-340-35-3). Impairment Testing (ASC 970-340-35-1 to 35-2) Even though the property is measured at cost, impairment testing may be required under ASC 360 if there are indicators that the property’s carrying amount might not be recoverable. After substantial completion, the property’s carrying value is subject to impairment testing under ASC 360, where a reduction in the property’s recoverable value may require a write-down to fair value (ASC 970-340-35). If held at fair value (under ASC 360 or other applicable standards), market-based inputs would be used, including comparable sales, discounted cash flows, or appraisals to determine the fair value of the property. Leases The Company adopted Accounting Standards Update (“ASU”) 2016-02, Leases (Topic 842), and all related amendments on January 1, 2022, on a modified retrospective basis. Under Topic 842, the Company determines if an arrangement is or contains a lease at inception. A contract is or contains a lease if it conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The lease term includes options to extend the lease when it is reasonably certain that the Company will exercise that option and when doing so is at the Company’s sole discretion. The Company has elected the short-term lease exception for all classes of assets, and therefore has not applied the recognition requirements of Topic 842 to leases of 12 months or less. The Company has also elected the practical expedient to not separate lease and non-lease components for all classes of assets. The Company’s classes of assets that are leased include real estate leases and equipment leases. Real estate leases typically pertain to the Company’s corporate office locations, field operation locations, or vacation properties whereby the Company takes control of a third party’s property during the lease period for the purpose of renting the property on a short-term basis. The Company recognizes lease expense on a straight-line basis over the lease term. The Company’s lease agreements may contain variable costs such as common area maintenance, operating expenses or other costs. Variable lease costs are expensed as incurred on the consolidated statements of operations. We determine if an arrangement is a lease at inception. Operating leases are included in operating lease right-of-use (“ROU”) as assets, operating lease non-current liabilities, and operating lease current liabilities in our balance sheet. Finance leases are property and equipment, other current liabilities, and other non-current liabilities in the balance sheet. ROU assets represent the right to use an asset for the lease term and lease liability represents the obligation to make lease payment arising from the lease. Operating lease ROU assets and liabilities are recognized at the commencement date based on the present value of lease payments over lease term. As most of the leases don’t provide an implicit rate, we generally use the incremental borrowing rate on the estimated rate of interest for collateralized borrowing over a similar term of the lease payments at commencement date. The operating ROU asset also includes any lease payments made and exclude lease incentives. Lease expense for lease payment is recognized on a straight-line basis over lease term. As of the fiscal year ended June 30, 2026, we were party to an operating lease agreement which commenced during the fiscal year ended June 30, 2023. See Note 22 below for details of lessee leases. Beneficial Conversion Features ASU 2020-06 simplifies the accounting for convertible instruments by eliminating several separation models, including the model that required issuers to separately recognize beneficial conversion features (“BCFs”) and cash conversion features in equity. Under legacy ASC 470-20 guidance, a BCF was recognized when the conversion price of a convertible instrument was “in-the-money” at issuance, resulting in a separate equity component and a corresponding discount to the host debt instrument. Upon adoption of ASU 2020-06, the Company no longer applies the beneficial conversion feature model. Instead, all convertible instruments are accounted for as a single liability or a single equity instrument, provided that the embedded features do not require bifurcation as derivatives under ASC 815. The standard also revises the earnings-per-share (“EPS”) guidance, requiring application of the if-converted method for convertible instruments and eliminating the treasury-stock method for certain instruments. The adoption of ASU 2020-06 did not result in a material impact on the Company’s consolidated financial statements. As required under the full retrospective adoption approach, previously reported periods have been revised to remove historical BCF amortization, eliminate previously recognized equity components related to beneficial conversion features, and adjust interest expense and carrying values of affected instruments. Management concluded that the conversion features do not require bifurcation as derivative instruments because (i) the instruments are indexed solely to the Company’s common stock, (ii) settlement is required to occur through the issuance of a fixed number of shares or shares based on a standard market price formula with no cash settlement alternative, (iii) the Company has sufficient authorized and unissued shares to settle the instruments, and (iv) the notes do not contain down-round protection, reset, or other provisions that could result in variability inconsistent with equity classification. Accordingly, the convertible notes are accounted for as single liability instruments with no separate derivative liability recognized. Foreign Currency The Company’s reporting currency is the U.S. dollar (“USD”). The functional currency of each foreign subsidiary is determined based on the primary economic environment in which the subsidiary operates. For subsidiaries operating in Belize, the functional currency is typically the Belize dollar (“BZD”), which is pegged to the U.S. dollar at a fixed exchange rate of BZD 2.00 to USD 1.00. Assets and liabilities of foreign subsidiaries whose functional currency is not the U.S. dollar are translated into U.S. dollars using the exchange rate in effect at the balance sheet date. Income and expense accounts are translated at average exchange rates for the reporting period. Because the Belize dollar maintains a fixed 2:1 peg to the U.S. dollar, translation adjustments arising from the consolidation of Belize subsidiaries are generally minimal. For monetary assets and liabilities denominated in currencies other than the subsidiary’s functional currency, the Company performs remeasurement into the functional currency using the exchange rate at the balance sheet date, with gains and losses recognized in other income (expense), net in the consolidated statements of operations. Non-monetary assets and liabilities are remeasured at historical exchange rates. Due to the fixed peg of the BZD to the USD, remeasurement gains and losses related to Belize-based subsidiaries are generally limited unless transactions occur in other foreign currencies. Income Taxes The Company accounts for income taxes under Section 740-10-30 of the FASB Accounting Standards Codification. Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date. The Company adopted section 740-10-25 of the FASB Accounting Standards Codification (“Section 740-10-25”). Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The estimated future tax effects of temporary differences between the tax basis of assets and liabilities are reported in the accompanying balance sheets, as well as tax credit carrybacks and carryforwards. The Company periodically reviews the recoverability of deferred tax assets recorded on its balance sheets and provides valuation allowances as management deems necessary. Management makes judgments as to the interpretation of the tax laws that might be challenged upon an audit and cause changes to previous estimates of tax liability. In addition, the Company operates within multiple taxing jurisdictions and is subject to audit in these jurisdictions. In management’s opinion, adequate provisions for income taxes have been made for all years. If actual taxable income by tax jurisdiction varies from estimates, additional allowances or reversals of reserves may be necessary. As of the balance sheet date, the Company has no uncertain tax positions requiring recognition or disclosure under ASC 740-10-25. The Company has not accrued any interest or penalties related to uncertain tax positions. Interest and penalties, if any, would be recognized as a component of income tax expense. Since the Company has not generated taxable income since inception, no deferred tax assets or liabilities have been recognized as of the balance sheet date. Management will evaluate the need to record deferred tax assets or liabilities in future periods should taxable income or deductible temporary differences arise. Revenue Recognition Revenue Recognition Standard, ASC 606 is used by the Company to recognize revenue. ASC 606 standards were jointly issued by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB). Revenues are recognized when control of the promised goods or services are transferred to a customer, in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. The total booking value is generally due prior to the commencement of the reservation. The total booking value collected in advance of the reservation is recorded on the balance sheets as funds payable to owners, hospitality and sales taxes payable and deferred revenue in the amount obligated to the homeowner, the taxing authority, and the Company, respectively. The Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfils its obligations under each of its agreements: Step 1: Identify the contract(s) with customers Step 2: Identify the performance obligations in the contract Step 3: Determine the transaction price Step 4: Allocate the transaction price to performance obligations Step 5: Recognize revenue when the entity satisfies a performance obligation The Company is a development stage corporation, and we have identified certain revenue streams during this development stage. The Company currently generates revenue primarily from short-term rentals of both sold and unsold inventory at its owned and managed resort. As villa construction and development conclude, the Company will expand its revenue stream through outright villa sales. These sales will, in turn, seed and expand our long-term primary engine: a growing pool of managed short-term rental units. Revenue from rentals is recognized over the period in which a guest completes a stay. Revenue from the sale of residential villas is recognized at a point in time when control of the property transfers to the buyer. Control typically passes at the closing date when physical possession is delivered, and the buyer assumes the risks and rewards of ownership. Legal title retained on financed sales serves solely as protection against non-payment and does not prevent control from transferring to the buyer at closing. For transactions involving financing (e.g., mortgages receivable), revenue is recognized at closing only if a substantive contract exists and collection of the transaction price is determined to be probable. If collection is not deemed probable, cash received is recorded as a deposit liability on the balance sheet until the criteria for revenue recognition are met. Other services consist of revenue derived from our real estate brokerage and other related services. Other Service Revenue — Real Estate Brokerage and Homeowners’ Association Management, and Homeowner Maintenance Services In addition to providing vacation rental platform services, the Company provides other services, including real estate brokerage services and homeowners’ association (“HOA”) management services and homeowner (“HOM”) maintenance services. These services are designed to attract and retain homeowners as participants in the Company’s vacation rental platform. As part of this strategy, the Company enters into rental management agreements with each Homeowners’ Association, if any or the homeowner’s directly of the properties it controls or manages. Real Estate Brokerage Services Under its real estate brokerage services, the Company assists homebuyers and sellers with listing, marketing, selling, and purchasing residential properties. Real estate commissions earned by the brokerage business are recognized as revenue at a point in time, which occurs upon the closing of the related real estate transaction (i.e., the purchase or sale of a home), when the Company’s performance obligation is satisfied. Commissions paid to third-party or affiliated real estate agents are recognized concurrently with the associated revenues and are presented as cost of revenues in the consolidated statements of operations, consistent with ASC 606 requirements for consideration payable to customers and direct costs to fulfill a contract. Homeowners’ Association Management Services Under its HOA management services, the Company provides common-area property management, community governance, compliance administration, and association accounting services to homeowner associations in exchange for a contractual management fee and additional incrementally billed services. The management services represent a single performance obligation satisfied over time, as customers simultaneously receive and consume the benefits of the Company’s services. Accordingly, management fee revenue is recognized over time as the services are rendered. Incrementally billed services (e.g., one-time maintenance coordination, administrative tasks, compliance processing) represent separate point-in-time performance obligations. Revenue for these services is recognized at the point in time when the related service is completed and control transfers to the customer. Homeowner Maintenance Services The Company also provides maintenance and repair services directly to homeowners under its HOM services, including routine upkeep, emergency repairs, property inspections, landscaping coordination, preventative maintenance, and other property-care services. These services are typically billed on a per-service or time-and-materials basis. Each maintenance service represents a distinct performance obligation because the homeowner can benefit from the service on its own. Revenue from homeowner maintenance services is recognized at a point in time, which is when the maintenance work is completed and control of the service transfers to the homeowner. Costs incurred in connection with maintenance activities, such as third-party contractor fees, materials, and labor, are recognized as cost of revenues when incurred. Inventory New real estate inventory is carried at the lower of cost or net realizable value. The cost of finished inventories determined on the specific identification method is removed from inventories and recorded as a component of cost of sales at the time revenue is recognized. In addition, an allocation of depreciation and amortization is included in cost of goods sold. Under the specific identification method, if finished real estate inventory can be sold for a profit there is no basis to write down the inventory below the lower of cost or net realizable value. For real estate inventory that is considered substantially completed and may include the Company’s rental pool, the Company has implemented the Real Estate Accounting Guidance under ASC 970 for real estate development, rental, and sales activities. Details of ASC 970 are included in Fixed Assets above. Impairment Testing (ASC 330) Inventory is measured at the lower of cost and net realizable value (NRV) in accordance with applicable accounting standard ASC 330. The cost of inventory includes all costs of purchase, conversion, and other costs incurred in bringing the inventories to their present location and condition. At each reporting date, inventory is reviewed to ensure its carrying amount does not exceed NRV. Impairment testing includes all categories of inventory, including raw materials, work-in-progress, and finished goods, as reported in the Company’s financial records. Impairment testing of inventory is to ensure the carrying value of inventory does not exceed its recoverable amount. If the NRV is lower than the carrying value, an impairment loss is recognized as part of cost of goods sold. Financial Instruments Fair Value of Financial Instruments - From inception, the Company adopted ASC 820, Fair Value Measurements and Disclosures, which provides a framework for measuring fair value under GAAP. 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 on the measurement date. The standard also expands disclosures about instruments measured at fair value and establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The standard describes three levels of inputs that may be used to measure fair value: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 1: Quoted prices for identical assets and liabilities in active markets.</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 2: Quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 3: Valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.</td></tr> </table> The carrying amounts of financial instruments including cash, accounts payable, notes payable, notes payable – related party, loans and mortgage receivables, approximated fair value as of June 30, 2026, and 2025. The carrying amounts of the Company’s financial instruments, including cash and cash equivalents, accounts payable, and accrued liabilities, approximate their fair values due to their short-term nature. The specific valuation bases and structural characteristics for other classes of financial instruments are as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in">●</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Financial Assets:</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.75in"></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in">○</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Mortgage Notes Receivable: The carrying value of these receivables approximates fair value as they reflect recent market transactions and are evaluated periodically for credit risk, collectability, and the underlying value of the retained real estate collateral.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in">●</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Financial Liabilities:</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.75in"></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in">○</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Variable-Rate Debt Obligations: The carrying value of these obligations approximates fair value because the underlying interest rates adjust dynamically with prevailing market indices.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.75in"></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in">○</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Fixed-Rate Related Party Debt Obligations: These obligations carry a fixed interest rate of 3.5%, which is currently below prevailing market rates. The fair value is estimated by discounting expected future cash flows using current market interest rates for similar debt instruments with comparable maturities (Level 2/3 inputs).</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.75in"></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in">○</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Non-Interest-Bearing Demand Obligations: These obligations are non-interest-bearing and feature an on-demand repayment provision. Due to this immediate demand feature, the carrying amount approximates the fair value at the amount payable upon settlement.</td></tr></table> Advertising and Marketing Costs We expense advertising costs when advertisements occur. Advertising for the Company consists primarily of the creation and marketing of the Awaysis brand guideline, logo, wordmark, tagline, and website. Stock Based Compensation The cost of equity instruments issued to employees and non-employees in return for goods and services is measured by the grant date fair value of the equity instruments issued in accordance with ASC 718, Compensation - Stock Compensation. The related expense is recognized as services are rendered or vesting periods elapse. Net Loss per Share Calculation Basic earnings (loss) per common share (“EPS”) is computed by dividing net income (loss) available to common stockholders by the weighted-average number of common shares outstanding for the period. Diluted earnings (loss) per share is computed by dividing net income (loss) by the weighted average shares outstanding, assuming all dilutive potential common shares were issued. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. Recently Issued Accounting Pronouncements As of June 30, 2026, there were several new accounting pronouncements issued by the Financial Accounting Standards Board. Each of these pronouncements, as applicable, has been or will be adopted by the Company. Management does not believe the adoption of any of these accounting pronouncements has had or will have a material impact on the Company’s consolidated financial statements, except for following: The Company adopted ASU 2020-06, Debt – Debt with Conversion and options (subtopic 470-20), and all related amendments on July 1, 2024, on a full retrospective method. This new standard removed guidance in ASC 470-20 that required separate accounting for beneficial conversion features and amended disclosure requirements.

Basis of Presentation The summary of significant accounting policies is presented to assist in the understanding of the consolidated financial statements. These policies conform to GAAP and have been consistently applied. The Company has selected June 30 as its financial year end.

Principles of Consolidation The consolidated financial statements include accounts of the Company’s wholly owned subsidiaries Awaysis Capital, LLC, Awaysis Belize Limited, Chial Mountain Limited and Awaysis Casamora Limited. All significant intercompany balances and transactions have been eliminated in consolidation. The Company operates as a single operating segment engaged in hospitality and real-estate development activities based in Belize. All material revenues and assets are attributable to operations in Belize. The Company has no active operations, revenues, or assets located in the United States other than its main corporate offices that is a licensed real estate brokerage corporation. Although the Company generates revenue from multiple sources, including real estate sales, short-term rental operations, property and resort management services, homeowners’ association management, brokerage activities, and related hospitality services, these activities are integrated components of a unified residential-resort development and management platform. The services share similar economic characteristics, including customer base, pricing structures, regulatory environment, operating risks, long-term margin profiles, and asset utilization. Accordingly, management has determined that separate segment or geographic disclosures are not required under ASC 280, Segment Reporting, as the Company’s activities represent a single reportable segment based on the following: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">All operations are managed on a consolidated basis by the Company’s chief operating decision maker, </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Financial information is reviewed on an aggregate basis, </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Revenue streams are operationally integrated and interdependent, </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Assets are deployed collectively to support a unified hospitality platform. </td></tr> </table> Although the Company generates revenue from multiple sources, these activities are not managed or evaluated as separate business units. On December 20, 2024, the Company completed the acquisition of certain assets of Chial Mountain Limited. Upon evaluation in accordance with ASC 805, Business Combinations, management determined that the acquired set of activities and assets did not include substantive processes and therefore did not meet the definition of a business. As such, the transaction was accounted for as an asset acquisition. Accordingly, the purchase price, including directly related transaction costs, was allocated to the identifiable assets acquired based on their relative fair values, and no goodwill was recognized. Additional details regarding the assets acquired and purchase consideration are provided below. Original Purchase Price Allocation to Assets Acquired and Liabilities Assumed <p id="xdx_892_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_zjzw65BMbD3i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> SCHEDULE OF ORiGINAL PURCHASE PRICE ALLOCATION TO ASSETS ACQUIRED AND LIABILITIES ASSUMES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: center">Asset Class</td><td> </td> <td style="text-align: left"> </td><td id="xdx_49A_20260630_zucdj6EAORA2" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_maBCRIAzucZ_z4XDTZnM65fh" style="vertical-align: bottom; background-color: White"> <td style="width: 80%">Cash</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">18,699</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_iI_maBCRIAzucZ_zCcb505XZkrb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Inventories</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">533,050</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsMarketableSecurities_iI_maBCRIAzucZ_zzZJXedwaPkf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Mortgage receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">499,437</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedEquipment_iI_maBCRIAzucZ_zQkMZPInz0N8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Property and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">739,221</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedBuildings_iI_maBCRIAzucZ_zqVrvcYr6fnh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Site development</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">951,850</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLand_iI_maBCRIAzucZ_zf2CXH6Hgbja" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Land</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,641,660</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedFinancialAssets_iI_maBCRIAzucZ_zgPOewmhraE8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Escrow deposit</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">81,498</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_iTI_mtBCRIAzucZ_zyWxzOyB6Zji" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total asset Acquired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">4,465,415</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_zSR0teEZFPV5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Due to related parties</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,465,415</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iTI_zxUxrdGZF9yg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net assets acquired</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> </table> The aggregate estimated purchase price of the Chial Reserve Assets was $5,500,000, which was subsequently adjusted to approximately $<span id="xdx_908_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_iI_c20260630__us-gaap--BusinessAcquisitionAxis__custom--ChialMountainMember_zsbKGur8Oar5" title="Assumed assets">4,465,415 based on a third-party appraisal of the property consisting of: (i) $2,400,000 adjusted to $2,378,137 in cash paid at closing; (ii) $1,500,000 secured promissory note, dated December 21, 2024 and as amended on April 14, 2025, between the Company and Michael Singh, which bears no interest and has a maturity date on the earlier of August 31, 2025 or the up-listing of the Company to the NYSE American; and (iii) a $1,600,000 senior convertible promissory note dated December 20, 2024 adjusted to $587,278 to account for current approximate appraisal, between the Company and Michael Singh, as amended, bearing interest at 3.5% per annum and maturing on August 31, 2025. On August 30, 2025, the Company was granted a waiver of the impending maturity date. Following the waiver, the parties agreed to work in good faith to negotiate subsequent amendments to the promissory notes. On October 28, 2025, the Company and Mr. Singh further amended the promissory notes to extend the maturity date to the earlier of November 30, 2025 or the up listing of the Company to the NYSE American. Effective February 3, 2026, the Company amended the maturity date to the earlier of February 28, 2026, or the uplisting of the Company to the NYSE American. As of June 30, 2026, the balance was trued-up to $<span id="xdx_90A_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MichealSinghMember__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember_z6yoRilY7ZNb" title="Current balance">300,535 due to villa sales and acquisition cost adjustments Effective May 11, 2026, the Company amended the maturity date to the earlier of June 15, 2026, or the uplisting of the Company to the NYSE American. Effective June 15, 2026, the maturity date of the note was extended to December 8, 2026, or the uplisting to the NYSE American On October 28, 2025, the Company and Chial Mountain Limited entered into an Amendment to Agreement of Purchase and Sale, dated December 31, 2024 and effective December 20, 2024, as amended, to extend the contract period to permit a new appraisal of the Chial Reserve Assets and to provide for the negotiation of an adjustment to the purchase price in light of such appraisal, to be set forth in a post-closing agreement to be executed within thirty (30) days following completion of the new appraisal. The Parties further agreed that either party may dispute the results of the new appraisal within fifteen (15) days of receipt, with the original deadline to execute the agreement being subject to automatic extension to the next feasible date, which shall not constitute a default. As of the date the financial statements were issued, the appraisal and any related purchase price adjustment had not been finalized. Accordingly, no adjustment has been made to the carrying amounts of the related assets or liabilities as of June 30, 2026. Management will evaluate the outcome of the appraisal and any resulting modification to the purchase price in the period in which it becomes known. The notes are secured by first priority liens on substantially all of the assets of the Company and contain customary events of default, which entitle Mr. Singh, among other things, to accelerate the due date of the unpaid principal and accrued and unpaid interest to the extent applicable. The senior convertible promissory note is convertible at the option of Mr. Singh into shares of the Company’s Common Stock at a conversion price equal to the closing price of the Company’s Common Stock on the trading day immediately prior to Mr. Singh’s delivery of a notice of conversion, as set forth therein.

<p id="xdx_892_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_zjzw65BMbD3i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> SCHEDULE OF ORiGINAL PURCHASE PRICE ALLOCATION TO ASSETS ACQUIRED AND LIABILITIES ASSUMES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: center">Asset Class</td><td> </td> <td style="text-align: left"> </td><td id="xdx_49A_20260630_zucdj6EAORA2" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_maBCRIAzucZ_z4XDTZnM65fh" style="vertical-align: bottom; background-color: White"> <td style="width: 80%">Cash</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">18,699</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_iI_maBCRIAzucZ_zCcb505XZkrb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Inventories</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">533,050</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsMarketableSecurities_iI_maBCRIAzucZ_zzZJXedwaPkf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Mortgage receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">499,437</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedEquipment_iI_maBCRIAzucZ_zQkMZPInz0N8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Property and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">739,221</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedBuildings_iI_maBCRIAzucZ_zqVrvcYr6fnh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Site development</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">951,850</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLand_iI_maBCRIAzucZ_zf2CXH6Hgbja" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Land</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,641,660</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedFinancialAssets_iI_maBCRIAzucZ_zgPOewmhraE8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Escrow deposit</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">81,498</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_iTI_mtBCRIAzucZ_zyWxzOyB6Zji" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total asset Acquired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">4,465,415</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_zSR0teEZFPV5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Due to related parties</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,465,415</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iTI_zxUxrdGZF9yg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net assets acquired</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> </table>

18699

533050

499437

739221

951850

1641660

81498

4465415

5500000

4465415

2400000

2378137

1500000

1600000

587278

0.035

2026-02-28

300535

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 revenues and expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents We maintain cash balances in a non-interest-bearing account and unrestricted cash in escrow that currently does not exceed federally insured limits. For the purpose of the statements of cash flows, all highly liquid investments with a maturity of three months or less are considered to be cash equivalents. The Company will hold payments made by guest in advance of reservations in a restricted escrow account until the rescission period expires in accordance with U.S. state regulations.

Fair Value Measurements ASC Topic 820, Fair Value Measurements and Disclosures (“ASC 820”), provides a comprehensive framework for measuring fair value and expands disclosures which are required about fair value measurements. Specifically, ASC 820 sets forth a definition of fair value and establishes a hierarchy prioritizing the inputs to valuation techniques, giving the highest priority to quoted prices in active markets for identical assets and liabilities and the lowest priority to unobservable value inputs. ASC 820 defines the hierarchy as follows: Level 1 - Quoted prices are available in active markets for identical assets or liabilities as of the reported date. The types of assets and liabilities included in Level 1 are highly liquid and actively traded instruments with quoted prices, such as equities listed on the New York Stock Exchange. Level 2 - Pricing inputs are other than quoted prices in active markets but are either directly or indirectly observable as of the reported date. The types of assets and liabilities in Level 2 are typically either comparable to actively traded securities or contracts or priced with models using highly observable inputs. Level 3 - Significant inputs to pricing that are unobservable as of the reporting date. The types of assets and liabilities included in Level 3 are those with inputs requiring significant management judgment or estimation, such as complex and subjective models and forecasts used to determine the fair value of financial transmission rights. Our financial accounts consist of accounts payable, notes payable, notes payable related parties, mortgage receivables, and construction loan. The carrying amounts of accounts payable approximate their fair values due to their short-term maturities. The carrying amount of notes payable, note payable - related party, mortgage receivables, and construction loan also approximates its fair value because the underlying fixed interest rates approximate current market rates available to the Company for debt with similar terms and remaining maturities.

Related Party Transactions A related party is generally defined as (i) any person that holds 10% or more of our membership interests including such person’s immediate families, (ii) our management, (iii) someone that directly or indirectly controls, is controlled by or is under common control with us, or (iv) anyone who can significantly influence our financial and operating decisions. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties. During the fiscal year ended June 30, 2026, certain accrued compensation obligations owed to executive officers were partially satisfied through the offset of related-party balances and allocations totalling approximately $730,769. These transactions were non-cash in nature and therefore excluded from the consolidated statement of cash flows.

730769

Fixed Assets Fixed assets are carried at cost less accumulated depreciation and amortization. Depreciation is computed using the straight-line method over the estimated useful lives. The fixed assets include property, equipment and software for which ownership is maintained by the Company. When a property is substantially completed and held for rental, it transitions from being considered a development project (inventory - construction in progress) to an operating asset. At this point, the key measurement focuses on capitalizing costs and transitioning into depreciation as required under ASC 970-340-25-18. Capitalization of Construction Costs Ceases after Substantial Completion Prior to substantial completion, the costs incurred for the construction and development of the property (such as land acquisition, construction costs, interest, and certain other costs) are capitalized as inventory - construction in progress. Finished Units held for sale are classified as inventory – finished goods; units held for rental are reclassified to fixed assets upon stabilization. The classification of completed real estate units as either inventory or fixed assets is based on management’s intent at the time the property is substantially completed. Properties intended for sale in the ordinary course of business are classified as inventory. Properties intended to be held and utilized in the Company’s hospitality operations, including short-term rental programs, are classified as fixed assets upon stabilization. Management evaluates intent based on several factors, including: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">marketing and sales activity, </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">operational deployment within rental programs, </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">contractual commitments with third-party buyers, </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">and expected holding period. </td></tr> </table> Such determinations require judgment and may change based on evolving business strategies and market conditions. As per ASC 970-340-25-18, once the property is considered substantially complete, the capitalization of costs typically ceases. The entity stops adding new costs to the property’s carrying value except for additional improvements or costs that extend the asset’s life or improve its utility. This means that these types of costs are no longer added to the property’s carrying value once the property is substantially completed and held for rental. Instead, these costs are expensed as incurred, unless they directly enhance the property or extend its useful life. Once the property is held for rental and substantially complete, the property is classified as a depreciable real estate asset and the total cost capitalized to date up to the point of substantial completion becomes the asset’s carrying amount. The cost of the property’s carrying amount (less its land value) is allocated over its estimated useful life. Costs incurred after the property is completed and held for rental are generally expensed unless they extend the property’s useful life (ASC 970-340-35-3). Impairment Testing (ASC 970-340-35-1 to 35-2) Even though the property is measured at cost, impairment testing may be required under ASC 360 if there are indicators that the property’s carrying amount might not be recoverable. After substantial completion, the property’s carrying value is subject to impairment testing under ASC 360, where a reduction in the property’s recoverable value may require a write-down to fair value (ASC 970-340-35). If held at fair value (under ASC 360 or other applicable standards), market-based inputs would be used, including comparable sales, discounted cash flows, or appraisals to determine the fair value of the property.

Leases The Company adopted Accounting Standards Update (“ASU”) 2016-02, Leases (Topic 842), and all related amendments on January 1, 2022, on a modified retrospective basis. Under Topic 842, the Company determines if an arrangement is or contains a lease at inception. A contract is or contains a lease if it conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The lease term includes options to extend the lease when it is reasonably certain that the Company will exercise that option and when doing so is at the Company’s sole discretion. The Company has elected the short-term lease exception for all classes of assets, and therefore has not applied the recognition requirements of Topic 842 to leases of 12 months or less. The Company has also elected the practical expedient to not separate lease and non-lease components for all classes of assets. The Company’s classes of assets that are leased include real estate leases and equipment leases. Real estate leases typically pertain to the Company’s corporate office locations, field operation locations, or vacation properties whereby the Company takes control of a third party’s property during the lease period for the purpose of renting the property on a short-term basis. The Company recognizes lease expense on a straight-line basis over the lease term. The Company’s lease agreements may contain variable costs such as common area maintenance, operating expenses or other costs. Variable lease costs are expensed as incurred on the consolidated statements of operations. We determine if an arrangement is a lease at inception. Operating leases are included in operating lease right-of-use (“ROU”) as assets, operating lease non-current liabilities, and operating lease current liabilities in our balance sheet. Finance leases are property and equipment, other current liabilities, and other non-current liabilities in the balance sheet. ROU assets represent the right to use an asset for the lease term and lease liability represents the obligation to make lease payment arising from the lease. Operating lease ROU assets and liabilities are recognized at the commencement date based on the present value of lease payments over lease term. As most of the leases don’t provide an implicit rate, we generally use the incremental borrowing rate on the estimated rate of interest for collateralized borrowing over a similar term of the lease payments at commencement date. The operating ROU asset also includes any lease payments made and exclude lease incentives. Lease expense for lease payment is recognized on a straight-line basis over lease term. As of the fiscal year ended June 30, 2026, we were party to an operating lease agreement which commenced during the fiscal year ended June 30, 2023. See Note 22 below for details of lessee leases.

Beneficial Conversion Features ASU 2020-06 simplifies the accounting for convertible instruments by eliminating several separation models, including the model that required issuers to separately recognize beneficial conversion features (“BCFs”) and cash conversion features in equity. Under legacy ASC 470-20 guidance, a BCF was recognized when the conversion price of a convertible instrument was “in-the-money” at issuance, resulting in a separate equity component and a corresponding discount to the host debt instrument. Upon adoption of ASU 2020-06, the Company no longer applies the beneficial conversion feature model. Instead, all convertible instruments are accounted for as a single liability or a single equity instrument, provided that the embedded features do not require bifurcation as derivatives under ASC 815. The standard also revises the earnings-per-share (“EPS”) guidance, requiring application of the if-converted method for convertible instruments and eliminating the treasury-stock method for certain instruments. The adoption of ASU 2020-06 did not result in a material impact on the Company’s consolidated financial statements. As required under the full retrospective adoption approach, previously reported periods have been revised to remove historical BCF amortization, eliminate previously recognized equity components related to beneficial conversion features, and adjust interest expense and carrying values of affected instruments. Management concluded that the conversion features do not require bifurcation as derivative instruments because (i) the instruments are indexed solely to the Company’s common stock, (ii) settlement is required to occur through the issuance of a fixed number of shares or shares based on a standard market price formula with no cash settlement alternative, (iii) the Company has sufficient authorized and unissued shares to settle the instruments, and (iv) the notes do not contain down-round protection, reset, or other provisions that could result in variability inconsistent with equity classification. Accordingly, the convertible notes are accounted for as single liability instruments with no separate derivative liability recognized.

Foreign Currency The Company’s reporting currency is the U.S. dollar (“USD”). The functional currency of each foreign subsidiary is determined based on the primary economic environment in which the subsidiary operates. For subsidiaries operating in Belize, the functional currency is typically the Belize dollar (“BZD”), which is pegged to the U.S. dollar at a fixed exchange rate of BZD 2.00 to USD 1.00. Assets and liabilities of foreign subsidiaries whose functional currency is not the U.S. dollar are translated into U.S. dollars using the exchange rate in effect at the balance sheet date. Income and expense accounts are translated at average exchange rates for the reporting period. Because the Belize dollar maintains a fixed 2:1 peg to the U.S. dollar, translation adjustments arising from the consolidation of Belize subsidiaries are generally minimal. For monetary assets and liabilities denominated in currencies other than the subsidiary’s functional currency, the Company performs remeasurement into the functional currency using the exchange rate at the balance sheet date, with gains and losses recognized in other income (expense), net in the consolidated statements of operations. Non-monetary assets and liabilities are remeasured at historical exchange rates. Due to the fixed peg of the BZD to the USD, remeasurement gains and losses related to Belize-based subsidiaries are generally limited unless transactions occur in other foreign currencies.

2.00

1.00

Income Taxes The Company accounts for income taxes under Section 740-10-30 of the FASB Accounting Standards Codification. Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date. The Company adopted section 740-10-25 of the FASB Accounting Standards Codification (“Section 740-10-25”). Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The estimated future tax effects of temporary differences between the tax basis of assets and liabilities are reported in the accompanying balance sheets, as well as tax credit carrybacks and carryforwards. The Company periodically reviews the recoverability of deferred tax assets recorded on its balance sheets and provides valuation allowances as management deems necessary. Management makes judgments as to the interpretation of the tax laws that might be challenged upon an audit and cause changes to previous estimates of tax liability. In addition, the Company operates within multiple taxing jurisdictions and is subject to audit in these jurisdictions. In management’s opinion, adequate provisions for income taxes have been made for all years. If actual taxable income by tax jurisdiction varies from estimates, additional allowances or reversals of reserves may be necessary. As of the balance sheet date, the Company has no uncertain tax positions requiring recognition or disclosure under ASC 740-10-25. The Company has not accrued any interest or penalties related to uncertain tax positions. Interest and penalties, if any, would be recognized as a component of income tax expense. Since the Company has not generated taxable income since inception, no deferred tax assets or liabilities have been recognized as of the balance sheet date. Management will evaluate the need to record deferred tax assets or liabilities in future periods should taxable income or deductible temporary differences arise.

Revenue Recognition Revenue Recognition Standard, ASC 606 is used by the Company to recognize revenue. ASC 606 standards were jointly issued by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB). Revenues are recognized when control of the promised goods or services are transferred to a customer, in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. The total booking value is generally due prior to the commencement of the reservation. The total booking value collected in advance of the reservation is recorded on the balance sheets as funds payable to owners, hospitality and sales taxes payable and deferred revenue in the amount obligated to the homeowner, the taxing authority, and the Company, respectively. The Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfils its obligations under each of its agreements: Step 1: Identify the contract(s) with customers Step 2: Identify the performance obligations in the contract Step 3: Determine the transaction price Step 4: Allocate the transaction price to performance obligations Step 5: Recognize revenue when the entity satisfies a performance obligation The Company is a development stage corporation, and we have identified certain revenue streams during this development stage. The Company currently generates revenue primarily from short-term rentals of both sold and unsold inventory at its owned and managed resort. As villa construction and development conclude, the Company will expand its revenue stream through outright villa sales. These sales will, in turn, seed and expand our long-term primary engine: a growing pool of managed short-term rental units. Revenue from rentals is recognized over the period in which a guest completes a stay. Revenue from the sale of residential villas is recognized at a point in time when control of the property transfers to the buyer. Control typically passes at the closing date when physical possession is delivered, and the buyer assumes the risks and rewards of ownership. Legal title retained on financed sales serves solely as protection against non-payment and does not prevent control from transferring to the buyer at closing. For transactions involving financing (e.g., mortgages receivable), revenue is recognized at closing only if a substantive contract exists and collection of the transaction price is determined to be probable. If collection is not deemed probable, cash received is recorded as a deposit liability on the balance sheet until the criteria for revenue recognition are met. Other services consist of revenue derived from our real estate brokerage and other related services. Other Service Revenue — Real Estate Brokerage and Homeowners’ Association Management, and Homeowner Maintenance Services In addition to providing vacation rental platform services, the Company provides other services, including real estate brokerage services and homeowners’ association (“HOA”) management services and homeowner (“HOM”) maintenance services. These services are designed to attract and retain homeowners as participants in the Company’s vacation rental platform. As part of this strategy, the Company enters into rental management agreements with each Homeowners’ Association, if any or the homeowner’s directly of the properties it controls or manages. Real Estate Brokerage Services Under its real estate brokerage services, the Company assists homebuyers and sellers with listing, marketing, selling, and purchasing residential properties. Real estate commissions earned by the brokerage business are recognized as revenue at a point in time, which occurs upon the closing of the related real estate transaction (i.e., the purchase or sale of a home), when the Company’s performance obligation is satisfied. Commissions paid to third-party or affiliated real estate agents are recognized concurrently with the associated revenues and are presented as cost of revenues in the consolidated statements of operations, consistent with ASC 606 requirements for consideration payable to customers and direct costs to fulfill a contract. Homeowners’ Association Management Services Under its HOA management services, the Company provides common-area property management, community governance, compliance administration, and association accounting services to homeowner associations in exchange for a contractual management fee and additional incrementally billed services. The management services represent a single performance obligation satisfied over time, as customers simultaneously receive and consume the benefits of the Company’s services. Accordingly, management fee revenue is recognized over time as the services are rendered. Incrementally billed services (e.g., one-time maintenance coordination, administrative tasks, compliance processing) represent separate point-in-time performance obligations. Revenue for these services is recognized at the point in time when the related service is completed and control transfers to the customer. Homeowner Maintenance Services The Company also provides maintenance and repair services directly to homeowners under its HOM services, including routine upkeep, emergency repairs, property inspections, landscaping coordination, preventative maintenance, and other property-care services. These services are typically billed on a per-service or time-and-materials basis. Each maintenance service represents a distinct performance obligation because the homeowner can benefit from the service on its own. Revenue from homeowner maintenance services is recognized at a point in time, which is when the maintenance work is completed and control of the service transfers to the homeowner. Costs incurred in connection with maintenance activities, such as third-party contractor fees, materials, and labor, are recognized as cost of revenues when incurred.

Inventory New real estate inventory is carried at the lower of cost or net realizable value. The cost of finished inventories determined on the specific identification method is removed from inventories and recorded as a component of cost of sales at the time revenue is recognized. In addition, an allocation of depreciation and amortization is included in cost of goods sold. Under the specific identification method, if finished real estate inventory can be sold for a profit there is no basis to write down the inventory below the lower of cost or net realizable value. For real estate inventory that is considered substantially completed and may include the Company’s rental pool, the Company has implemented the Real Estate Accounting Guidance under ASC 970 for real estate development, rental, and sales activities. Details of ASC 970 are included in Fixed Assets above. Impairment Testing (ASC 330) Inventory is measured at the lower of cost and net realizable value (NRV) in accordance with applicable accounting standard ASC 330. The cost of inventory includes all costs of purchase, conversion, and other costs incurred in bringing the inventories to their present location and condition. At each reporting date, inventory is reviewed to ensure its carrying amount does not exceed NRV. Impairment testing includes all categories of inventory, including raw materials, work-in-progress, and finished goods, as reported in the Company’s financial records. Impairment testing of inventory is to ensure the carrying value of inventory does not exceed its recoverable amount. If the NRV is lower than the carrying value, an impairment loss is recognized as part of cost of goods sold.

Financial Instruments Fair Value of Financial Instruments - From inception, the Company adopted ASC 820, Fair Value Measurements and Disclosures, which provides a framework for measuring fair value under GAAP. 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 on the measurement date. The standard also expands disclosures about instruments measured at fair value and establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The standard describes three levels of inputs that may be used to measure fair value: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 1: Quoted prices for identical assets and liabilities in active markets.</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 2: Quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 3: Valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.</td></tr> </table> The carrying amounts of financial instruments including cash, accounts payable, notes payable, notes payable – related party, loans and mortgage receivables, approximated fair value as of June 30, 2026, and 2025. The carrying amounts of the Company’s financial instruments, including cash and cash equivalents, accounts payable, and accrued liabilities, approximate their fair values due to their short-term nature. The specific valuation bases and structural characteristics for other classes of financial instruments are as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in">●</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Financial Assets:</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.75in"></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in">○</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Mortgage Notes Receivable: The carrying value of these receivables approximates fair value as they reflect recent market transactions and are evaluated periodically for credit risk, collectability, and the underlying value of the retained real estate collateral.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in">●</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Financial Liabilities:</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.75in"></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in">○</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Variable-Rate Debt Obligations: The carrying value of these obligations approximates fair value because the underlying interest rates adjust dynamically with prevailing market indices.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.75in"></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in">○</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Fixed-Rate Related Party Debt Obligations: These obligations carry a fixed interest rate of 3.5%, which is currently below prevailing market rates. The fair value is estimated by discounting expected future cash flows using current market interest rates for similar debt instruments with comparable maturities (Level 2/3 inputs).</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.75in"></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in">○</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Non-Interest-Bearing Demand Obligations: These obligations are non-interest-bearing and feature an on-demand repayment provision. Due to this immediate demand feature, the carrying amount approximates the fair value at the amount payable upon settlement.</td></tr></table>

Advertising and Marketing Costs We expense advertising costs when advertisements occur. Advertising for the Company consists primarily of the creation and marketing of the Awaysis brand guideline, logo, wordmark, tagline, and website.

Stock Based Compensation The cost of equity instruments issued to employees and non-employees in return for goods and services is measured by the grant date fair value of the equity instruments issued in accordance with ASC 718, Compensation - Stock Compensation. The related expense is recognized as services are rendered or vesting periods elapse.

Net Loss per Share Calculation Basic earnings (loss) per common share (“EPS”) is computed by dividing net income (loss) available to common stockholders by the weighted-average number of common shares outstanding for the period. Diluted earnings (loss) per share is computed by dividing net income (loss) by the weighted average shares outstanding, assuming all dilutive potential common shares were issued. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive.

Recently Issued Accounting Pronouncements As of June 30, 2026, there were several new accounting pronouncements issued by the Financial Accounting Standards Board. Each of these pronouncements, as applicable, has been or will be adopted by the Company. Management does not believe the adoption of any of these accounting pronouncements has had or will have a material impact on the Company’s consolidated financial statements, except for following: The Company adopted ASU 2020-06, Debt – Debt with Conversion and options (subtopic 470-20), and all related amendments on July 1, 2024, on a full retrospective method. This new standard removed guidance in ASC 470-20 that required separate accounting for beneficial conversion features and amended disclosure requirements.

3. GOING CONCERN The accompanying consolidated financial statements have been prepared on a going-concern basis, which contemplates the realization of assets and settlement of liabilities in the normal course of business. As of June 30, 2026, the Company had cash and cash equivalents of $380,773 and has experienced recurring operating losses. The Company also has significant outstanding debt obligations, including approximately $7.4 million of promissory notes scheduled to mature on December 8, 2026, and a demand promissory note payable to Laya Management Corporation with an outstanding principal balance of approximately $2.6 million, for which a demand for repayment has been received. Management has evaluated these conditions, together with its current operating activities, anticipated cash flows, available assets, and plans to address the Company’s financing obligations, in accordance with ASC 205-40, Presentation of Financial Statements — Going Concern. As part of this assessment, management has prepared a 12-month cash flow forecast commencing November 2026. The forecast projects approximately $1.72 million in cash inflows, consisting of $222,000 in rental revenues and $1.5 million in anticipated proceeds from the sale of the Casamora administrative building. Projected cash outflows total approximately $<span id="xdx_90D_eus-gaap--NetCashProvidedByUsedInOperatingActivities_pn4n6_c20250701__20260630__dei--LegalEntityAxis__custom--BOSInvestmentsIncMember_zg8kfxLuNJs" title="Net cash used in operating activities">1.41 million, including operating expenditures, interest payments, and planned principal repayments totaling $1 million toward obligations owed to BOS Investments Inc. and Laya Management Corporation. The forecast reflects projected positive net cash flows of approximately $315,400 over the 12-month period. Management’s liquidity strategy includes the continued generation of rental revenues, monetization of selected real estate assets, management of operating expenditures, and negotiated repayment or restructuring arrangements with existing creditors including divesting of Chial Mountain Ltd and its related debts. Management has also determined that the remaining $2 million of previously contemplated financing under the BOS facility will not be pursued. Accordingly, these undrawn funds have not been included in the Company’s projected cash inflows or its assessment of available liquidity. Management continues to evaluate and negotiate the terms of its outstanding debt obligations, including those scheduled to mature in December 2026 and the demand obligation payable to Laya Management Corporation. The Company’s cash flow forecast contemplates partial repayment of certain obligations and the management of remaining balances through negotiated arrangements with creditors. Based on management’s evaluation of its operating forecasts, anticipated asset monetization, and debt management plans, management believes that these measures, upon satisfactory confirmation of their implementation and effectiveness, are sufficient to alleviate substantial doubt about the Company’s ability to continue as a going concern for the twelve-month period following the issuance of these financial statements. The Company’s ability to execute these plans remains subject to certain risks and uncertainties, including the timing and realization of anticipated property sale proceeds, continued operating cash flows, and the successful negotiation of outstanding debt obligations. The accompanying consolidated financial statements do not include adjustments to the recoverability or classification of assets and liabilities that might be necessary if the Company were unable to continue as a going concern.

380773

7400000

2026-12-08

2600000

1720000

222000

1500000

1410000

1000000

315400

4. CASH As of June 30, 2026, and 2025, our cash balance was $380,773 and $220,909, respectively.

380773

220909

5. INVENTORY - CONSTRUCTION IN PROGRESS As of June 30, 2026, and 2025, our balance of inventory - construction in progress was $10,471,818 and $11,333,857, respectively

10471818

11333857

6. INVENTORY - FINISHED GOODS As of June 30, 2026, and 2025, there was no inventory in finished goods.

7. DUE FROM RELATED PARTIES As of June 30, 2026, and 2025, the balance of due from related parties was $50,632 and $70,965, respectively. The balance relates to amounts collected by related parties in connection with the Company’s rental property operations.

50632

70965

8. MORTGAGE NOTES RECEIVABLE - CURRENT AND NON-CURRENT As of June 30, 2026, and 2025, the balance of Mortgage Notes Receivable was $827,780 and $515,076, respectively. The current portion of mortgage receivable as June 30,2026 is $114,316 and non-current portion of mortgage receivable is $713,464. The company currently holds four Mortgage Receivable Notes issued in connection with developer-financed Villas at Chial Mountain Reserve. As of June 30, 2025, the Company held three such notes. The notes include enforceable repayment and default terms, and the Company retains legal title to the underlying properties until repayment is completed. The portion of the notes receivable due within twelve months of the balance sheet date is presented as current, and the remaining balance as non-current. Terms of the Notes: Principal Amounts: $952,450 Interest rates: 7% per annum Payment Terms: 10 Years. The Notes require monthly payments of principal and interest, commencing on the purchase date and continuing until the balance is fully paid. Collateral: Title remains with the Company and does not pass to buyers until the Note is fully paid. Prepayment: Borrower may prepay the outstanding balance in whole or in part without penalty. Prepayments are applied first to accrued interest and then to the principal balance. Accounting Treatment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Initial Recognition and Measurement: The Notes are initially recognized at its fair value, with subsequent measurement performed at amortized cost using the effective interest rate method.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Interest Income: Interest is accrued and recognized in the income statement over the term of the Notes in accordance with the effective interest rate.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: left">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Credit Losses: The Company monitors the credit quality of its mortgage notes receivable by evaluating individual buyer payment histories, current economic trends, and forward-looking forecasts. The Company maintains structural protection against credit defaults by retaining legal title to the real estate assets until the related notes are paid in full. As of June 30, 2026, management has performed internal valuation reviews and determined that the estimated fair value of the underlying collateral remains sufficient to secure the carrying value of the outstanding notes. As such, management has determined that expected credit losses across its outstanding notes receivable are immaterial. Consequently, no allowance for credit losses has been recorded as of June 30, 2026.</td> </tr> </table>

827780

515076

114316 713464

952450

0.07

10 Years. The Notes require monthly payments of principal and interest, commencing on the purchase date and continuing until the balance is fully paid.

Title remains with the Company and does not pass to buyers until the Note is fully paid.

9. OTHER CURRENT ASSETS Other current assets consist of balances due from Chial owners, agent rental bookings, and customizations related to the sale of Villa 10. The balance of other current assets as of June 30, 2026, and 2025, was $62,072 and $21,058, respectively. As of June 30, 2026, the balance consisted of due from Chial owners of $62,020, agent rental bookings of $52 As of June 30, 2025, the balance consisted of due from Chial owners of $15,814, and agent rental bookings of $5,244.

62072

21058

62020

15814

5244

10. FIXED ASSETS The carrying basis and accumulated depreciation of fixed assets at June 30, 2026, and 2025 is as follows: SCHEDULE OF FIXED ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Useful Lives</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_491_20260630_zEbHMpTH4CT6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_49E_20250630_zWZgwE5XVKu7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2025</td></tr> <tr id="xdx_40B_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--PropertyPlacedintoServiceMember_zW6K8NKVUt6f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 42%; text-align: justify">Property placed into service</td><td style="width: 2%"> </td> <td style="width: 16%; text-align: right">40 years</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,242,741</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">4,515,905</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--SiteDevelopmentsMember_zBknrSxB3doh" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Site developments</td><td> </td> <td style="text-align: right">40 years</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">461,589</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">408,558</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingImprovementsMember_zxtBdvA6uQH5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Building improvements</td><td> </td> <td style="text-align: right">15 years</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">263,181</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">256,105</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zIDb95aP4Pdj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Vehicles</td><td> </td> <td style="text-align: right">5 years</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">65,675</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">38,125</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_z6xtKOsKInxh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Computer and equipment</td><td> </td> <td style="text-align: right">5 years</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,755</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,517</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_ztojMK20lBZ7" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Furniture and fixtures</td><td> </td> <td style="text-align: right">7 years</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,269</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,067</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zO8yQP7ytAt7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: justify">Software</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right">3 years</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">0</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,536</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENzl7c_zEDCCQIoKhoc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total fixed assets, gross</td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,072,210</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,262,813</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzl7c_zlGDv2qj1dJk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Less depreciation and amortization</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(304,050</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(146,549</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENzl7c_zjp3h1BIYMI8" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Total fixed assets, net</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">5,768,160</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,116,264</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> The Company recorded depreciation and amortization expense of approximately $158,501 for the year ended June 30, 2026, and $113,663 for the year ended June 30, 2025, respectively.

The carrying basis and accumulated depreciation of fixed assets at June 30, 2026, and 2025 is as follows: SCHEDULE OF FIXED ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Useful Lives</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_491_20260630_zEbHMpTH4CT6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_49E_20250630_zWZgwE5XVKu7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2025</td></tr> <tr id="xdx_40B_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--PropertyPlacedintoServiceMember_zW6K8NKVUt6f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 42%; text-align: justify">Property placed into service</td><td style="width: 2%"> </td> <td style="width: 16%; text-align: right">40 years</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,242,741</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">4,515,905</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--SiteDevelopmentsMember_zBknrSxB3doh" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Site developments</td><td> </td> <td style="text-align: right">40 years</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">461,589</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">408,558</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingImprovementsMember_zxtBdvA6uQH5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Building improvements</td><td> </td> <td style="text-align: right">15 years</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">263,181</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">256,105</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zIDb95aP4Pdj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Vehicles</td><td> </td> <td style="text-align: right">5 years</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">65,675</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">38,125</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_z6xtKOsKInxh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Computer and equipment</td><td> </td> <td style="text-align: right">5 years</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,755</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,517</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_ztojMK20lBZ7" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Furniture and fixtures</td><td> </td> <td style="text-align: right">7 years</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,269</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,067</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zO8yQP7ytAt7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: justify">Software</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right">3 years</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">0</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,536</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENzl7c_zEDCCQIoKhoc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total fixed assets, gross</td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,072,210</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,262,813</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzl7c_zlGDv2qj1dJk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Less depreciation and amortization</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(304,050</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(146,549</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENzl7c_zjp3h1BIYMI8" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Total fixed assets, net</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">5,768,160</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,116,264</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

P40Y

5242741

4515905

P40Y

461589

408558

P15Y

263181

256105

P5Y

65675

38125

P5Y

22755

21517

P7Y

16269

16067

P3Y

6536

6072210

5262813

304050

146549

5768160

5116264

158501

113663

11. INCOME TAXES – DEFERRED TAX ASSET Income Tax Expense For the fiscal year ended June 30, 2026, the Company recorded no current or deferred income tax expense. As of June 30, 2026, the Company had net operating loss (“NOL”) carryforwards of approximately $14,368,692, which are available to offset future taxable income, subject to applicable limitations under the Internal Revenue Code. The related gross deferred tax asset is approximately $3,017,425, calculated using a U.S. federal tax rate of 21%. In accordance with ASC 740, Accounting for Income Taxes, deferred tax assets are recognized only to the extent that realization of such assets is more likely than not. In evaluating the realizability of its deferred tax assets, the Company considered both positive and negative evidence, including cumulative historical losses and the absence of objectively verifiable sources of future taxable income. Based on this evaluation, management concluded that it is not more likely than not that the deferred tax assets will be realized at this time. Accordingly, the Company has recorded a full valuation allowance against its deferred tax assets, resulting in no net deferred tax asset recognized in the consolidated financial statements for the fiscal year ended June 30, 2026. The Company will continue to assess the realizability of its deferred tax assets at each reporting date and will adjust the valuation allowance in future periods if evidence becomes available that indicates it is more likely than not that some portion of the deferred tax assets will be realized. Valuation Allowance Roll forward SCHEDULE OF VALUATION ALLOWANCE ROLL FORWARD <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">Component</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_49F_20260630_zSTV1z4nxeY" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td></tr> <tr id="xdx_406_eus-gaap--OperatingLossCarryforwards_iI_zjIB3piMuUJ2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Net operating loss carryforwards</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">14,368,692</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsGross_iI_maDTANzPEw_zW8PMd2WW1Va" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross deferred tax asset</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,017,425</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTANzPEw_zcdwcb6CZDKb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(3,017,425</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsNet_iTI_mtDTANzPEw_zN2nd73DamDf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Net deferred tax asset recognized</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0</td><td style="text-align: left"> </td></tr> </table>

14368692

3017425

0.21

Valuation Allowance Roll forward SCHEDULE OF VALUATION ALLOWANCE ROLL FORWARD <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">Component</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_49F_20260630_zSTV1z4nxeY" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td></tr> <tr id="xdx_406_eus-gaap--OperatingLossCarryforwards_iI_zjIB3piMuUJ2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Net operating loss carryforwards</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">14,368,692</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsGross_iI_maDTANzPEw_zW8PMd2WW1Va" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross deferred tax asset</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,017,425</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTANzPEw_zcdwcb6CZDKb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(3,017,425</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsNet_iTI_mtDTANzPEw_zN2nd73DamDf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Net deferred tax asset recognized</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0</td><td style="text-align: left"> </td></tr> </table>

14368692

3017425

12. OTHER NON- CURRENT ASSETS Other non-current assets consist of escrow deposit – real estate and security deposit. The balance of other non-current assets as of June 30, 2026, and 2025 was $19,500 and $19,500, respectively. As of June 30, 2026 and 2025, the balance consisted of security deposit of $14,500, and an escrow deposit- real estate of $5,000.

19500

14500

5000

13. ACCOUNTS PAYABLE As of June 30, 2026, and 2025, the balance of accounts payable was $501,208 and $362,688, respectively, and related primarily to expenses for professional services, construction, SEC filings, outstanding legal expenses and share transfer expenses.

501208

362688

14. OTHER CURRENT LIABILITIES Other current liabilities consist of business and hospitality tax payables, security and escrow deposit liabilities, payroll liabilities, and Chial Reserve homeowners’ booking fees. The balance of other current liabilities as of June 30, 2026, and 2025 was $215,837 and $293,307, respectively, As of June 30, 2026, the balance consisted of payroll for non-related parties of $175,911, due to non-related parties of $16,701, security deposit of $16,000, payroll liabilities of $2,273, hospitality and business tax payable of $1,836, due to Chial owners of $1,846, and prepaid revenue of $1,270. As of June 30, 2025 the balance consisted of payroll for non-related parties of $133,548, Chial’s escrow deposit payable of $125,000 related to a deposit made in connection with the sale and purchase agreement of a villa and surrounding property, security deposit liabilities of $16,000, due to non-related parties of $13,607, Chial’s homeowners revenue and maintenance fees of $3,095, hospitality tax of $2,021, and business tax payable of $36.

215837

293307

175911

16701

16000

2273

1836

1846

1270

133548

125000

16000

13607

3095 2021

<p id="xdx_807_eus-gaap--AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock_z4LDxHjB6I5a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">15. ACCRUED EXPENSES As of June 30, 2026, and 2025, the balance of accrued expense was $374,030 and $233,556, respectively, and related to accrued interest of $334,029 and fiscal year 2026 audit fees of $40,000.

374030

233556

334029

40000

16. DUE TO RELATED PARTIES As of June 30, 2026, and 2025, the balance due to related parties was $847,341 and $1,855,948, respectively. The balances relate to costs paid on behalf of the Company and funding provided to the Company by Harthorne Capital, Inc. (“Harthorne”), an affiliate of the Company, and other related parties. The balances also include all salary and payroll accruals for the Company’s development and administrative teams. On December 31, 2025, the Company executed a compensation stock exchange agreement pursuant to which certain officers converted accrued and unpaid compensation into equity compensation. The Company converted accrued salaries totaling $2,660,115 into an aggregate of 22,167,628 shares of common stock at a conversion price of $0.12 per share, based on the market price of the Company’s common stock on the date of conversion. Certain officers assigned their rights to receive shares issued upon conversion of accrued compensation to immediate family members. These assignments did not modify the amount of compensation recognized or the terms of the conversion. The Board of Directors approved the conversion and related share issuances of accrued liabilities and accrued salaries on June 30, 2024. See details of other transactions and balances with related parties in the following notes to the consolidated financial statements below: Note 17 – Notes Payable – Related Parties, Note 18 – Convertible Notes Payable – Related Parties, Note 19 – Line of Credit Payable – Related Parties

847341

1855948

2660115 22167628

0.12

17. NOTES PAYABLE – RELATED PARTIES As of June 30, 2026 and 2025, the balance of notes payable – related parties was $1,570,000 and $1,500,000 On December 20, 2024, the Company executed a due on demand note payable to Michael Singh for the purchase of the stocks of Awaysis Belize Limited and Chial Mountain Limited in the amount of $1,500,000. The balance of this note as of June 30, 2026, is $<span id="xdx_903_eus-gaap--ConvertibleNotesPayable_iI_pp3d_c20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MichaelSinghMember_zR111DXcy6qf" title="Convertible note payable related party">1,500,000; the note bears no interest. On October 28, 2025, the Company amended the maturity date to the earlier of <span id="xdx_908_eus-gaap--DebtInstrumentMaturityDate_dd_c20251028__20251028__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MichaelSinghMember_z7SwBW0rKvQ3" title="Maturity date">November 30, 2025, or the up listing of the Company to the NYSE American. Effective February 3, 2026, the Company amended the maturity date to the earlier of February 28, 2026, or the uplisting of the Company to the NYSE American. Effective May 11, 2026, the Company amended the maturity date to the earlier of <span id="xdx_900_eus-gaap--DebtInstrumentMaturityDate_dd_c20260511__20260511__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MichaelSinghMember_zYVPj3RxLuX4" title="Maturity date">June 15, 2026, or the uplisting of the Company to the NYSE American. Effective June 15, 2026, the maturity date of the note was extended to December 8, 2026, or the uplisting to the NYSE American <p id="xdx_890_ecustom--ScheduleOfNotesPayableTableTextBlock_hus-gaap--ShortTermDebtTypeAxis__custom--MichaelSinghMember_zKBgCP5XxBU8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> SCHEDULE OF NOTE PAYABLE RELATED PARTIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Current</td><td> </td> <td colspan="3"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center">Maturity</td><td> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">Holder</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Principal</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Balance</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Rate</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Date</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Security</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%; text-align: justify; padding-bottom: 1pt">Michael Singh</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--DebtInstrumentFaceAmount_iI_c20241220__us-gaap--ShortTermDebtTypeAxis__custom--MichealSinghMember_zm1GcmDyzErc" style="border-bottom: Black 1pt solid; width: 9%; text-align: right" title="Principal">1,500,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--NotesPayableCurrent_iI_c20241220__us-gaap--ShortTermDebtTypeAxis__custom--MichealSinghMember_zR5tzvE5FsA1" style="border-bottom: Black 1pt solid; width: 9%; text-align: right" title="Current balance">1,500,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">0</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">%</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 11%; text-align: center">December 8, 2026</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 11%; text-align: right">N/A</td></tr> </table> On January 2, 2026, the Company borrowed $<span id="xdx_90D_eus-gaap--ProceedsFromNotesPayable_c20260102__20260102__srt--TitleOfIndividualAxis__custom--KiniConsultIncMember__us-gaap--DebtInstrumentAxis__custom--SecuredPromissoryNoteMember_z4rJU6AYsYl7" title="Aggregate borrowed amount">20,000 from KiniConsult Inc., an affiliate of Dr. Narendra Kini, the Chairman of the Company’s Board of Directors, evidenced by a Promissory Note bearing interest at <span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_c20260102__srt--TitleOfIndividualAxis__custom--KiniConsultIncMember__us-gaap--DebtInstrumentAxis__custom--SecuredPromissoryNoteMember_zaRtl0erw1bl" title="Debt interest rate">8% with a maturity date of <span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_dd_c20260102__20260102__us-gaap--DebtInstrumentAxis__custom--SecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--KiniConsultIncMember_zAJSS3zeDT89" title="Maturity date">May 15, 2026. The Company is using the proceeds from the loan for working capital and general corporate purposes. Effective June 15, 2026, the maturity date of the note was extended to December 8, 2026. On March 31, 2026, the Company borrowed $<span id="xdx_90A_eus-gaap--ProceedsFromNotesPayable_c20260331__20260331__srt--TitleOfIndividualAxis__custom--DrNarendraKiniMember__us-gaap--DebtInstrumentAxis__custom--SecuredPromissoryNoteMember_zbFXs0TtNoRd" title="Aggregate borrowed amount">50,000 from Dr. Kini, evidenced by a Promissory Note bearing interest at <span id="xdx_907_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_c20260331__srt--TitleOfIndividualAxis__custom--DrNarendraKiniMember__us-gaap--DebtInstrumentAxis__custom--SecuredPromissoryNoteMember_z9cSNmhjm966" title="Debt interest rate">8% with a maturity date of <span id="xdx_902_eus-gaap--DebtInstrumentMaturityDate_dd_c20260331__20260331__us-gaap--DebtInstrumentAxis__custom--SecuredPromissoryNoteMember__srt--TitleOfIndividualAxis__custom--DrNarendraKiniMember_zJFtxVuEGQZg" title="Maturity date">May 15, 2026. The Company is using the proceeds from the loan for working capital and general corporate purposes. Effective June 15, 2026, the maturity date of the note was extended to December 8, 2026. <p id="xdx_899_ecustom--ScheduleOfNotesPayableTableTextBlock_hus-gaap--ShortTermDebtTypeAxis__custom--KiniConsultIncMember_z8mLoUR308x8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> SCHEDULE OF NOTE PAYABLE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Current</td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Holder</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Principal</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Balance</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Rate</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Maturity Date</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Security</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%; text-align: justify; padding-bottom: 1pt">KiniConsult Inc.</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--DebtInstrumentIssuedPrincipal_c20250701__20260630__us-gaap--ShortTermDebtTypeAxis__custom--KiniConsultIncMember_zYumYw3ekkma" style="border-bottom: Black 1pt solid; width: 9%; text-align: right" title="Principal">20,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_981_ecustom--DebtInstrumentCurrentBalance_iI_c20260630__us-gaap--ShortTermDebtTypeAxis__custom--KiniConsultIncMember_z2uaUTLWUIDc" style="border-bottom: Black 1pt solid; width: 9%; text-align: right" title="Current balance">20,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">8</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">%</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 11%; text-align: center; padding-bottom: 1pt">December 8, 2026</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 11%; text-align: center; padding-bottom: 1pt">N/A</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Dr. Narendra Kini</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98D_eus-gaap--DebtInstrumentIssuedPrincipal_c20250701__20260630__us-gaap--ShortTermDebtTypeAxis__custom--DrNarendraKiniMember_zXbGfiEWPUY" style="border-bottom: Black 1pt solid; text-align: right" title="Principal">50,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_985_ecustom--DebtInstrumentCurrentBalance_iI_c20260630__us-gaap--ShortTermDebtTypeAxis__custom--DrNarendraKiniMember_zMok9Zf03fk" style="border-bottom: Black 1pt solid; text-align: right" title="Current balance">50,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8</td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt">December 8, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt">N/A</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Total combined</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98B_eus-gaap--DebtInstrumentIssuedPrincipal_c20250701__20260630_zztHaL3XvtK4" style="border-bottom: Black 1pt solid; text-align: right" title="Principal">70,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_985_ecustom--DebtInstrumentCurrentBalance_iI_c20260630_zJo6Ipl2SEka" style="border-bottom: Black 1pt solid; text-align: right" title="Current balance">70,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: justify; padding-bottom: 1pt"> </td></tr> </table>

1570000

1500000

2025-11-30

2026-06-15

<p id="xdx_890_ecustom--ScheduleOfNotesPayableTableTextBlock_hus-gaap--ShortTermDebtTypeAxis__custom--MichaelSinghMember_zKBgCP5XxBU8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> SCHEDULE OF NOTE PAYABLE RELATED PARTIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Current</td><td> </td> <td colspan="3"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center">Maturity</td><td> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">Holder</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Principal</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Balance</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Rate</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Date</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Security</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%; text-align: justify; padding-bottom: 1pt">Michael Singh</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--DebtInstrumentFaceAmount_iI_c20241220__us-gaap--ShortTermDebtTypeAxis__custom--MichealSinghMember_zm1GcmDyzErc" style="border-bottom: Black 1pt solid; width: 9%; text-align: right" title="Principal">1,500,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--NotesPayableCurrent_iI_c20241220__us-gaap--ShortTermDebtTypeAxis__custom--MichealSinghMember_zR5tzvE5FsA1" style="border-bottom: Black 1pt solid; width: 9%; text-align: right" title="Current balance">1,500,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">0</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">%</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 11%; text-align: center">December 8, 2026</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 11%; text-align: right">N/A</td></tr> </table>

1500000

2026-12-08

20000

0.08

2026-05-15

50000

0.08

2026-05-15

<p id="xdx_899_ecustom--ScheduleOfNotesPayableTableTextBlock_hus-gaap--ShortTermDebtTypeAxis__custom--KiniConsultIncMember_z8mLoUR308x8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> SCHEDULE OF NOTE PAYABLE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Current</td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Holder</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Principal</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Balance</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Rate</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Maturity Date</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Security</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%; text-align: justify; padding-bottom: 1pt">KiniConsult Inc.</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--DebtInstrumentIssuedPrincipal_c20250701__20260630__us-gaap--ShortTermDebtTypeAxis__custom--KiniConsultIncMember_zYumYw3ekkma" style="border-bottom: Black 1pt solid; width: 9%; text-align: right" title="Principal">20,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_981_ecustom--DebtInstrumentCurrentBalance_iI_c20260630__us-gaap--ShortTermDebtTypeAxis__custom--KiniConsultIncMember_z2uaUTLWUIDc" style="border-bottom: Black 1pt solid; width: 9%; text-align: right" title="Current balance">20,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">8</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">%</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 11%; text-align: center; padding-bottom: 1pt">December 8, 2026</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 11%; text-align: center; padding-bottom: 1pt">N/A</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Dr. Narendra Kini</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98D_eus-gaap--DebtInstrumentIssuedPrincipal_c20250701__20260630__us-gaap--ShortTermDebtTypeAxis__custom--DrNarendraKiniMember_zXbGfiEWPUY" style="border-bottom: Black 1pt solid; text-align: right" title="Principal">50,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_985_ecustom--DebtInstrumentCurrentBalance_iI_c20260630__us-gaap--ShortTermDebtTypeAxis__custom--DrNarendraKiniMember_zMok9Zf03fk" style="border-bottom: Black 1pt solid; text-align: right" title="Current balance">50,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8</td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt">December 8, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt">N/A</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Total combined</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98B_eus-gaap--DebtInstrumentIssuedPrincipal_c20250701__20260630_zztHaL3XvtK4" style="border-bottom: Black 1pt solid; text-align: right" title="Principal">70,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_985_ecustom--DebtInstrumentCurrentBalance_iI_c20260630_zJo6Ipl2SEka" style="border-bottom: Black 1pt solid; text-align: right" title="Current balance">70,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: justify; padding-bottom: 1pt"> </td></tr> </table>

20000

0.08

2026-12-08

50000

0.08

2026-12-08

70000

70000 18. CONVERTIBLE NOTES PAYABLE – RELATED PARTIES As of June 30, 2026, and 2025, the balance of convertible notes payable – related party was $1,550,535, and $1,837,278, respectively. On June 26, 2024, the Board approved a $1.1 million convertible bridge loan to the Company by Harthorne, bearing an annual interest rate of 12%. The note was originally due on June 19, 2025, unless sooner paid in full or converted in accordance with the terms of conversion at $0.30 per share. On September 16, 2025, the maturity date of this note was extended to November 30, 2025. Effective February 3, 2026, the maturity date of this note was extended to February 28, 2026. Effective May 11, 2026, the maturity date of this note was extended to June 15, 2026. Effective June 15, 2026, the maturity date of the note was extended to December 8, 2026, or the uplisting to the NYSE American. <p id="xdx_89C_ecustom--ConvertibleNotePayableTableTextBlock_hus-gaap--ShortTermDebtTypeAxis__custom--HarthorneCapitalMember_zv5YraVuu6ji" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> SCHEDULE OF CONVERTIBLE NOTES PAYABLE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Current</td><td> </td> <td colspan="3" style="text-align: center"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center">Maturity</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Conversion</td><td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Holder</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Principal</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Balance</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Rate</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Date</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Price</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Security</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 34%; text-align: justify; padding-bottom: 1pt">Harthorne Capital</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--DebtInstrumentFaceAmount_iI_c20250916__us-gaap--ShortTermDebtTypeAxis__custom--HarthorneCapitalMember_zqSCzy8bxfV7" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Principal">1,100,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20250916__us-gaap--ShortTermDebtTypeAxis__custom--HarthorneCapitalMember_zAAu7l4cV0Ub" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Current balance">1,100,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 6%; text-align: right">12</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">%</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 14%; text-align: center">December 8, 2026</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 6%; text-align: right">0.30</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 8%; text-align: right; padding-bottom: 1pt">N/A</td></tr> </table> On December 20, 2024, the Company executed a convertible note payable to Michael Singh, Co-Chief Executive Officer and significant shareholder, for the purchase of the stocks of Awaysis Belize Limited and Chial Mountain Limited in the amount originally stated at $1,600,000 subject to true up of the purchase price in subsequent periods, and currently adjusted to $<span id="xdx_907_ecustom--DebtInstrumentCurrentBalance_iI_c20241220__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MichaelSinghMember_zVhBU3n5mfV7" title="Convertible note payable, current balance">295,458 to account for current approximate appraisal. This note carries interest at <span id="xdx_905_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_c20241220__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MichaelSinghMember_zu9ApNfl3XOh" title="Debt interest rate">3.5% and is also subject to the valuation true-up. On October 28, 2025, the Company amended the maturity date to the earlier of November 30, 2025, or the up listing of the Company to the NYSE American. Effective February 3, 2026, the Company amended the maturity date to the earlier of February 28, 2026, or the uplisting of the Company to the NYSE American. As of June 30, 2026, the balance was trued-up to $<span id="xdx_90A_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MichealSinghMember__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember_zkeV9nftd4Q3" title="Current balance">300,535 due to villa sales and acquisition cost adjustments. Effective May 11, 2026, the Company amended the maturity date to the earlier of June 15, 2026, or the uplisting of the Company to the NYSE American. Effective June 15, 2026, the maturity date of the note was extended to December 8, 2026, or the uplisting to the NYSE American. On October 28, 2025, the Company and Chial Mountain entered into an Amendment to Agreement of Purchase and Sale, dated December 31, 2024 and effective December 20, 2024, as amended, to extend the contract period to permit a new appraisal of the Chial Reserve Assets and to provide for the negotiation of an adjustment to the purchase price in light of such appraisal, to be set forth in a post-closing agreement to be executed within thirty (30) days following completion of the new appraisal. The Parties further agreed that either party may dispute the results of the new appraisal within fifteen (15) days of receipt, with the original deadline to execute the agreement being subject to automatic extension to the next feasible date, which shall not constitute a default. As of the date the financial statements were issued, the appraisal and any related purchase price adjustment had not been finalized. Accordingly, no further adjustment has been made to the carrying amounts of the related assets or liabilities as of June 30, 2026. Management will evaluate the outcome of the appraisal and any resulting modification to the purchase price in the period in which it becomes known. <p id="xdx_891_ecustom--ConvertibleNotePayableTableTextBlock_hus-gaap--ShortTermDebtTypeAxis__custom--MichealSinghMember_zWDezsH3AKU8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> SCHEDULE OF CONVERTIBLE NOTES PAYABLE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 95%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Current</td><td> </td> <td colspan="3" style="text-align: center"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center">Maturity</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center">Conversion</td><td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Holder</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Principal</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Balance</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Rate</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Date</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Price</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Security</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 34%; text-align: justify; padding-bottom: 1pt">Michael Singh</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--DebtInstrumentFaceAmount_iI_c20260630__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__srt--TitleOfIndividualAxis__custom--MichealSinghMember_zHZ05NmTkTld" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Principal">1,600,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20260630__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__srt--TitleOfIndividualAxis__custom--MichealSinghMember_z7rGKmG5ioGe" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Current balance">300,535</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 6%; text-align: right"><span id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20260630__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__srt--TitleOfIndividualAxis__custom--MichealSinghMember_zFd1I9nZqoLc" title="Interest rate">3.5</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">%</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 12%; text-align: center; padding-bottom: 1pt"><span id="xdx_90C_eus-gaap--DebtInstrumentMaturityDate_dd_c20250701__20260630__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__srt--TitleOfIndividualAxis__custom--MichealSinghMember_zwVuotoC3fKk" title="Maturity date">December 8, 2026</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 10%; text-align: center"><span id="xdx_90F_eus-gaap--DebtConversionDescription_pid_c20250701__20260630__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__srt--TitleOfIndividualAxis__custom--MichealSinghMember_zoGmdMgumARa" title="Conversion price">Closing price of previous trading day</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 8%; text-align: right; padding-bottom: 1pt">N/A</td></tr> </table> On May 21, 2025, the Company entered into a Convertible Promissory Note with Andrew Trumbach, the Company’s Co-CEO and CFO as the lender, which memorialized a $150,000 loan and loan terms. The amount borrowed was provided by Dr. Trumbach to the Company on April 10, 2025. Interest on the loan is 12% per annum, payable, with the principal and all fees, costs and expenses then due under the note, on October 10, 2025. The note is convertible into the common stock of the Company, in whole or in part, at the option of Dr. Trumbach at any time prior to its maturity date, at an exercise price per share of $0.16. The Company is using the proceeds from the loan for working capital and general corporate purposes. On October 10, 2025, the maturity date of the note was extended to November 30, 2025. Effective February 3, 2026, the maturity date of the note was extended to February 28, 2026. Effective May 11, 2026, the maturity date of the note was extended to June 15, 2026. Effective June 15, 2026, the maturity date of the note was extended to December 8, 2026. <p id="xdx_899_ecustom--ConvertibleNotePayableTableTextBlock_hus-gaap--ShortTermDebtTypeAxis__custom--AndrewTrumbachMember_z9qKJbxB8DOe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> SCHEDULE OF CONVERTIBLE NOTES PAYABLE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 95%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="3"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Current</td><td> </td> <td colspan="3"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center">Maturity</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Conversion</td><td> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Holder</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Principal</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Balance</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Rate</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Date</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Price</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Security</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: justify; padding-bottom: 1pt">Andrew Trumbach</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--DebtInstrumentFaceAmount_iI_c20250521__us-gaap--ShortTermDebtTypeAxis__custom--AndrewTrumbachMember_zf2htc2cjf78" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Principal">150,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20250521__us-gaap--ShortTermDebtTypeAxis__custom--AndrewTrumbachMember_zarQDeVoKHz9" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Current balance">150,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 6%; text-align: right">12</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">%</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 12%; text-align: center">December 8, 2026</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 6%; text-align: right">0.16</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 8%; text-align: right">N/A</td></tr> </table>

1550535

1837278

1100000

0.12

2025-06-19

0.30

<p id="xdx_89C_ecustom--ConvertibleNotePayableTableTextBlock_hus-gaap--ShortTermDebtTypeAxis__custom--HarthorneCapitalMember_zv5YraVuu6ji" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> SCHEDULE OF CONVERTIBLE NOTES PAYABLE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Current</td><td> </td> <td colspan="3" style="text-align: center"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center">Maturity</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Conversion</td><td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Holder</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Principal</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Balance</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Rate</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Date</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Price</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Security</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 34%; text-align: justify; padding-bottom: 1pt">Harthorne Capital</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--DebtInstrumentFaceAmount_iI_c20250916__us-gaap--ShortTermDebtTypeAxis__custom--HarthorneCapitalMember_zqSCzy8bxfV7" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Principal">1,100,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20250916__us-gaap--ShortTermDebtTypeAxis__custom--HarthorneCapitalMember_zAAu7l4cV0Ub" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Current balance">1,100,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 6%; text-align: right">12</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">%</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 14%; text-align: center">December 8, 2026</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 6%; text-align: right">0.30</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 8%; text-align: right; padding-bottom: 1pt">N/A</td></tr> </table>

1100000

0.12

2026-12-08

0.30

1600000

295458

0.035

2025-11-30

300535

<p id="xdx_891_ecustom--ConvertibleNotePayableTableTextBlock_hus-gaap--ShortTermDebtTypeAxis__custom--MichealSinghMember_zWDezsH3AKU8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> SCHEDULE OF CONVERTIBLE NOTES PAYABLE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 95%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Current</td><td> </td> <td colspan="3" style="text-align: center"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center">Maturity</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center">Conversion</td><td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Holder</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Principal</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Balance</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Rate</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Date</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Price</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Security</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 34%; text-align: justify; padding-bottom: 1pt">Michael Singh</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--DebtInstrumentFaceAmount_iI_c20260630__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__srt--TitleOfIndividualAxis__custom--MichealSinghMember_zHZ05NmTkTld" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Principal">1,600,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20260630__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__srt--TitleOfIndividualAxis__custom--MichealSinghMember_z7rGKmG5ioGe" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Current balance">300,535</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 6%; text-align: right"><span id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20260630__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__srt--TitleOfIndividualAxis__custom--MichealSinghMember_zFd1I9nZqoLc" title="Interest rate">3.5</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">%</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 12%; text-align: center; padding-bottom: 1pt"><span id="xdx_90C_eus-gaap--DebtInstrumentMaturityDate_dd_c20250701__20260630__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__srt--TitleOfIndividualAxis__custom--MichealSinghMember_zwVuotoC3fKk" title="Maturity date">December 8, 2026</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 10%; text-align: center"><span id="xdx_90F_eus-gaap--DebtConversionDescription_pid_c20250701__20260630__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__srt--TitleOfIndividualAxis__custom--MichealSinghMember_zoGmdMgumARa" title="Conversion price">Closing price of previous trading day</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 8%; text-align: right; padding-bottom: 1pt">N/A</td></tr> </table>

1600000

300535

0.035

2026-12-08

Closing price of previous trading day

150000

0.12

2025-10-10

0.16

2025-11-30

2026-02-28

2026-12-08

<p id="xdx_899_ecustom--ConvertibleNotePayableTableTextBlock_hus-gaap--ShortTermDebtTypeAxis__custom--AndrewTrumbachMember_z9qKJbxB8DOe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> SCHEDULE OF CONVERTIBLE NOTES PAYABLE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 95%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="3"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Current</td><td> </td> <td colspan="3"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center">Maturity</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Conversion</td><td> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Holder</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Principal</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Balance</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Rate</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Date</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Price</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Security</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: justify; padding-bottom: 1pt">Andrew Trumbach</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--DebtInstrumentFaceAmount_iI_c20250521__us-gaap--ShortTermDebtTypeAxis__custom--AndrewTrumbachMember_zf2htc2cjf78" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Principal">150,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20250521__us-gaap--ShortTermDebtTypeAxis__custom--AndrewTrumbachMember_zarQDeVoKHz9" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Current balance">150,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 6%; text-align: right">12</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">%</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 12%; text-align: center">December 8, 2026</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 6%; text-align: right">0.16</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 8%; text-align: right">N/A</td></tr> </table>

150000

0.12

2026-12-08

0.16

19. LINE OF CREDIT PAYABLE – RELATED PARTY Between December 20, 2024, and June 30, 2026, the Company borrowed an aggregate of $3,350,154, evidenced by a Secured Promissory Note, dated December 1, 2024, and as amended on April 22, 2025, under a planned committed Line of Credit with BOS Investment Inc. to borrow up to an aggregate of $<span id="xdx_901_eus-gaap--ProceedsFromLinesOfCredit_c20250422__20250422__us-gaap--DebtInstrumentAxis__custom--BOSInvestmentIncMember__srt--TitleOfIndividualAxis__custom--ChairmanAndCoChiefExecutiveOfficerMember_znOOWIDlX50d" title="Proceeds from line of credits">5,000,000. BOS is an affiliate of Michael Singh, the Company’s Co-CEO. The Company used a portion of the proceeds from the loan for the acquisition of an additional operating property in Belize. The Line of Credit has an outstanding principal balance of $3,350,154 at June 30, 2026, and bears interest at 3.5 percent per annum. Subsequent to June 30, 2026, BOS Investments Inc. advised the Company that it would not provide additional advances under the previously contemplated $5,000,000 credit facility. Accordingly, the borrowing capacity under the facility has been limited to the aggregate outstanding principal balance of $3,350,154 as of June 30, 2026. No additional funding is available under the facility. On April 22, 2025, the parties entered into an amendment to the Secured Promissory Note, to provide that principal and interest shall be due on June 1, 2025. On August 31, 2025, the parties entered into an amendment to the Secured Promissory Note, to provide that principal and interest shall be due November 30, 2025. Effective February 3, 2026, the parties entered into an amendment to the Secured Promissory Note, to provide that principal and interest shall be due February 28, 2026. Effective May 11, 2026, the parties entered into an amendment to the Secured Promissory Note, to provide that principal and interest shall be due June 15, 2026. Effective June 15, 2026, the parties entered into an amendment to the Secured Promissory Note to provide that principal and interest shall be due December 8, 2026. The note is secured by a first-priority lien on substantially all of the assets of the Company, as previously disclosed by the Company. The collateral arrangement is subject to the terms of the applicable security documents and any existing liens, mortgages, or other security interests. The secured note contains customary events of default, including provisions permitting the lender to accelerate repayment of outstanding principal and accrued interest upon the occurrence of specified defaults. SCHEDULE OF LINE OF CREDIT PAYABLE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 95%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Current</td><td> </td> <td colspan="3"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center">Maturity</td><td> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Holder</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Principal</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Balance</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Rate</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Date</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Security</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%; text-align: left; padding-bottom: 1pt">BOS Investment Inc.</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--DebtInstrumentFaceAmount_iI_c20260630__us-gaap--ShortTermDebtTypeAxis__custom--BOSInvestmentsMember_z79k9nkRaBNj" style="border-bottom: Black 1pt solid; width: 9%; text-align: right" title="Principal">3,350,154</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--LinesOfCreditCurrent_iI_c20260630__us-gaap--ShortTermDebtTypeAxis__custom--BOSInvestmentsMember_zz4EawcOr10g" style="border-bottom: Black 1pt solid; width: 9%; text-align: right" title="Current balance">3,350,154</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">3.5</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">%</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 11%; text-align: center">December 8, 2026</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 11%; text-align: right">Pledged Assets</td></tr> </table>

3350154

5000000

3350154

0.035

5000000

3350154

SCHEDULE OF LINE OF CREDIT PAYABLE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 95%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Current</td><td> </td> <td colspan="3"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center">Maturity</td><td> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Holder</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Principal</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Balance</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Rate</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Date</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Security</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%; text-align: left; padding-bottom: 1pt">BOS Investment Inc.</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--DebtInstrumentFaceAmount_iI_c20260630__us-gaap--ShortTermDebtTypeAxis__custom--BOSInvestmentsMember_z79k9nkRaBNj" style="border-bottom: Black 1pt solid; width: 9%; text-align: right" title="Principal">3,350,154</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--LinesOfCreditCurrent_iI_c20260630__us-gaap--ShortTermDebtTypeAxis__custom--BOSInvestmentsMember_zz4EawcOr10g" style="border-bottom: Black 1pt solid; width: 9%; text-align: right" title="Current balance">3,350,154</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">3.5</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">%</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 11%; text-align: center">December 8, 2026</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 11%; text-align: right">Pledged Assets</td></tr> </table>

3350154

0.035

2026-12-08

20. LINE OF CREDIT – CURRENT The Company has line of credit - current as of June 30, 2026, and 2025 in the amount of approximately $44,334 and $0, respectively. On March 16, 2026, Awaysis Belize Ltd., a wholly owned subsidiary of Awaysis Capital, Inc, secured a long-term construction loan from The Belize Bank Limited in the amount of $<span id="xdx_90A_eus-gaap--PaymentsToAcquireProductiveAssets_c20260316__20260316__us-gaap--ShortTermDebtTypeAxis__custom--TheBelizeBankLimitedMember_z1qCoFnl5Ep7" title="Payment to acquire long-term construction">2,051,500 ($2,000,000 loan and $51,500 in loan and closing cost fees) bearing an interest rate of <span id="xdx_901_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20260316__us-gaap--DebtInstrumentAxis__custom--SecondPromissoryNoteMember__us-gaap--ShortTermDebtTypeAxis__custom--TheBelizeBankLimitedMember_zfSHQ0RaWSOg" title="Debt interest rate">8% and a maturity date of September 30, 2036. As of June 30, 2026, the balance advanced on the loan is $877,430. The current portion of the amount due is $44,334. The terms of the loan consist of the first 6 months allowing interest only payments. Refer to Line of Credit – Non Current Note 23 for further note details. SCHEDULE OF LINE OF CREDIT FACILITIES CURRENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 95%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Current</td><td> </td> <td colspan="3"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center">Maturity</td><td> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Holder</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Principal</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Balance</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Rate</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Date</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Security</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left; padding-bottom: 1pt">The Belize Bank Limited Construction Loan – Current portion</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"></td><td style="padding-bottom: 1pt; width: 8%; text-align: right"> </td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 8%; text-align: right">44,334</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 8%; text-align: right">8.0</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">%</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 14%; text-align: center">September 30, 2036</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 10%; text-align: right">Pledged Assets</td></tr> </table>

44334

2051500

2000000

51500

0.08

2036-09-30

877430

44334

P6M

SCHEDULE OF LINE OF CREDIT FACILITIES CURRENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 95%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Current</td><td> </td> <td colspan="3"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center">Maturity</td><td> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Holder</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Principal</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Balance</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Rate</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Date</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Security</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left; padding-bottom: 1pt">The Belize Bank Limited Construction Loan – Current portion</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"></td><td style="padding-bottom: 1pt; width: 8%; text-align: right"> </td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 8%; text-align: right">44,334</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 8%; text-align: right">8.0</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">%</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 14%; text-align: center">September 30, 2036</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 10%; text-align: right">Pledged Assets</td></tr> </table>

44334

0.080

2036-09-30

21. NOTES PAYABLE - CURRENT The Company has notes payable - current as of June 30, 2026, and 2025 in the amount of approximately $2,515,190 and $2,596,378, respectively. On June 30, 2022, the Company purchased from a non-related party, real estate asset appraised at $11,409,500 and executed two unsecured demand promissory notes bearing annual interest rates of 0%. The first is $2,600,000 and the second was in the amount of $280,000. This second note was subsequently fully paid on August 8, 2022. The note is payable on demand in accordance with its contractual terms. On March 16, 2026, Curah Capital Corporation assigned all the rights, title and interest of this Demand Promissory Note of $2,600,000 to Laya Management Corporation, a company where the sole shareholder and sole director are the same as Curah Capital Corporation. Laya Management Corp. has issued a demand for repayment of the outstanding obligation, and as of July 2026 this note is considered to be in default. The Board of Directors has received and acknowledged the demand from Laya Management Corporation. The matter is currently under consideration, and the Board expects to address the demand in the near term. As of the date of this report, no formal resolution or repayment arrangement has been approved. Management continues to evaluate repayment arrangements and remains in communication with the lender regarding the outstanding obligation. The Company has classified the outstanding obligation as a current liability in the accompanying consolidated balance sheet, consistent with the demand nature of the note. SCHEDULE OF NOTES PAYABLE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 95%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Current</td><td> </td> <td colspan="3" style="text-align: center"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center">Maturity</td><td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Holder</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Principal</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Balance</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Rate</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Date</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Security</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%; text-align: left; padding-bottom: 1pt">LAYA Management Corp. (assigned from Curah Capital Corporation)</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--DebtInstrumentFaceAmount_iI_c20260630__us-gaap--ShortTermDebtTypeAxis__custom--LayaManagementCorpMember_ziMvfze2j6Vf" style="border-bottom: Black 1pt solid; width: 9%; text-align: right" title="Principal">2,600,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--NotesPayableCurrent_iI_c20260630__us-gaap--ShortTermDebtTypeAxis__custom--LayaManagementCorpMember_zUemCZL2rpO4" style="border-bottom: Black 1pt solid; width: 9%; text-align: right" title="Current balance">2,515,190</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">0.0</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">%</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 11%; text-align: center; padding-bottom: 1pt">On demand</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 11%; text-align: right; padding-bottom: 1pt">N/A</td></tr> </table>

2515190

2596378

11409500

2600000

280000

2600000

SCHEDULE OF NOTES PAYABLE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 95%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Current</td><td> </td> <td colspan="3" style="text-align: center"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center">Maturity</td><td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Holder</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Principal</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Balance</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Rate</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Date</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Security</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%; text-align: left; padding-bottom: 1pt">LAYA Management Corp. (assigned from Curah Capital Corporation)</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--DebtInstrumentFaceAmount_iI_c20260630__us-gaap--ShortTermDebtTypeAxis__custom--LayaManagementCorpMember_ziMvfze2j6Vf" style="border-bottom: Black 1pt solid; width: 9%; text-align: right" title="Principal">2,600,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--NotesPayableCurrent_iI_c20260630__us-gaap--ShortTermDebtTypeAxis__custom--LayaManagementCorpMember_zUemCZL2rpO4" style="border-bottom: Black 1pt solid; width: 9%; text-align: right" title="Current balance">2,515,190</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">0.0</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">%</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 11%; text-align: center; padding-bottom: 1pt">On demand</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 11%; text-align: right; padding-bottom: 1pt">N/A</td></tr> </table>

2600000

2515190

0.000

On demand

22. OPERATING LEASES - LESSEE The Company leases office space under a non-cancellable operating lease with a term of five years two months. The lease provides the Company with the right to use the underlying office facility in exchange for fixed lease payments over the lease term. The lease is accounted for in accordance with ASC 842, Leases, and the related right-of-use (“ROU”) asset and operating lease liability are recognized on the consolidated balance sheets at the present value of future lease payments. On October 1, 2025, there was a lease modification to the lease payment based on a change in tax law from the Florida Department of Revenue regarding the taxation of commercial leases. The State of Florida removed all sales tax charged on Commercial rents. The impact of this change decreased the Company’s monthly payment by approximately $200, resulting in approximately $8,524 decrease in the total operating lease liability over the remaining term of the lease. As of June 30, 2026, the Company did not have any additional operating leases that had been executed but were not yet commenced. No other significant new lease obligations, modifications, or renewals were entered into during the reporting period. The maturity schedule of future minimum lease payments under operating leases and the reconciliation to the operating lease liabilities reported on the Consolidated Balance Sheets was as follows: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_49C_20260630_zv6XSdzHhpRb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td></tr> <tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPzwzw_zmDrChlVP8S2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: justify">2027</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">87,822</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearTwo_iI_maLOLLPzwzw_zy9DJnGNmVKg" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">29,624</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_mtLOLLPzwzw_zmV4DBFiavfg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Total operating lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">117,446</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_di_zXk1yrX8FfMa" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Present value adjustment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(4,843</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--OperatingLeaseLiability_iI_zwRosUpKRQaf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Total operating lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">112,603</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> As of June 30, 2026, the total operating lease liability amount of $112,603 consists of current and long-term portion of operating lease liabilities of $87,822 and $24,781 respectively. For the year ended June 30, 2026, and 2025, operating lease costs were $87,609 and $87,851, respectively. The following table summarizes the weighted-average remaining lease term and weighted-average discount rate related to the Company’s operating leases as of June 30, 2026: SCHEDULE OF WEIGHTED AVERAGE REMAINING LEASE TERM AND WEIGHTED AVERAGE DISCOUNT RATE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: justify">Weighted-average remaining lease term, years</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1.3</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Weighted-average discount rate, %</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7.0</td><td style="text-align: left">%</td></tr> </table>

P5Y

200

8524

Consolidated Balance Sheets was as follows: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_49C_20260630_zv6XSdzHhpRb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td></tr> <tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPzwzw_zmDrChlVP8S2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: justify">2027</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">87,822</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearTwo_iI_maLOLLPzwzw_zy9DJnGNmVKg" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">29,624</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_mtLOLLPzwzw_zmV4DBFiavfg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Total operating lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">117,446</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_di_zXk1yrX8FfMa" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Present value adjustment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(4,843</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--OperatingLeaseLiability_iI_zwRosUpKRQaf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Total operating lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">112,603</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

87822

29624

117446

4843

112603

87822

24781

87609

87851

The following table summarizes the weighted-average remaining lease term and weighted-average discount rate related to the Company’s operating leases as of June 30, 2026: SCHEDULE OF WEIGHTED AVERAGE REMAINING LEASE TERM AND WEIGHTED AVERAGE DISCOUNT RATE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: justify">Weighted-average remaining lease term, years</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1.3</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Weighted-average discount rate, %</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7.0</td><td style="text-align: left">%</td></tr> </table>

P1Y3M18D

0.070

23. LINE OF CREDIT – NON-CURRENT The Company has notes payable – noncurrent as of June 30, 2026, and 2025 in the amount of $833,096 and $0, respectively. On March 16, 2026, Awaysis Belize Limited, a wholly owned subsidiary of Awaysis Capital, Inc. (the “Company”), entered into a construction loan agreement with The Belize Bank Limited providing financing of BZ$4,103,000 (approximately US$2,051,500), including financing for construction and renovation expenditures and associated loan and closing costs. The proceeds are intended to finance the completion and development of 12 condominium units at the Company’s Casamora property in San Pedro, Ambergris Caye, Belize. The loan bears interest at the bank’s prime lending rate less 0.50%, initially equivalent to 8.0% per annum, subject to adjustment in accordance with the loan agreement. The agreement provides for an initial six-month interest-only period, followed by 114 consecutive monthly installments of principal and interest. The contractual maturity date is September 30, 2036, unless otherwise amended by the parties. Additionally, 50% of the proceeds from condominium sales are required to be applied toward accelerated principal repayment. Collateral and Guarantees The construction loan is secured by real estate and related security arrangements involving properties located in San Pedro, Belize. Under Schedule C of the financing agreement, the security arrangements include: A registered charge over Parcels 576 and 577, Block 7, San Pedro Registration Section, in the name of Awaysis Belize Limited, securing BZ$4,103,000. Lodgment of title documents by Yacht Club Resorts Development Company Limited for Strata Parcels 5513 H2, H3, H5, H7, H8, H9, H12, H13, H14 and H15, Block 7, San Pedro Registration Section. Additional lodgment requirements for Strata Parcels 5513 H4 and H6, Block 7, San Pedro Registration Section, subject to the availability of the respective titles. Assignment of rental proceeds from charged properties and applicable insurance coverage naming The Belize Bank Limited as an interested party. The loan agreement also provides for a corporate guarantee by Yacht Club Resorts Development Company Limited and personal guarantees by Michael Singh and Andrew Trumbach. The financing agreement contains customary lending provisions and other conditions, including reporting requirements, insurance obligations, collateral requirements, and restrictions and repayment provisions relating to condominium sales. As of June 30, 2026, the utilized balance on the loan is $877,430. The current portion due is $44,334 and the long-term portion is $833,096. The terms of the loan consist of the first 6 months allowing interest only payments. The loan will be utilized to fund the completion of the construction of the Awaysis Casamora properties, which is expected within approximately the next 12 months. SCHEDULE OF NOTES PAYABLE NONCURRENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 95%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Holder</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total Construction Loan</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Loan Advanced</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Rate</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Maturity Date</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Security</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%; font-weight: bold; text-align: left; padding-bottom: 1pt">The Belize Bank Limited - Construction Loan</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--DebtInstrumentFaceAmount_iI_c20260630__us-gaap--ShortTermDebtTypeAxis__custom--TheBelizeBankLimitedMember_zYcmTIgnhSP4" style="border-bottom: Black 1pt solid; width: 9%; text-align: right" title="Principal">2,000,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--LineOfCredit_iI_c20260630__us-gaap--ShortTermDebtTypeAxis__custom--TheBelizeBankLimitedMember_zVrQNvqTeBR6" style="border-bottom: Black 1pt solid; width: 9%; text-align: right" title="Loan Advanced">877,430</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">8.0</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">%</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 11%; text-align: center; padding-bottom: 1pt">September 30, 2036</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 11%; text-align: right; padding-bottom: 1pt">Pledged Assets</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Current portion</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_981_eus-gaap--LinesOfCreditCurrent_iI_c20260630__us-gaap--ShortTermDebtTypeAxis__custom--CurrentPortionMember_zDfAdCxzCjfe" style="border-bottom: Black 1pt solid; text-align: right" title="Current portion">44,334</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Non-current portion</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98A_eus-gaap--LongTermLineOfCredit_iI_c20260630__us-gaap--ShortTermDebtTypeAxis__custom--NonCurrentPortionMember_zPyQQQM0oKee" style="border-bottom: Black 1pt solid; text-align: right" title="Non-current portion">833,096</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td></tr> </table>

833096

4103000

2051500

The loan bears interest at the bank’s prime lending rate less 0.50%, initially equivalent to 8.0% per annum, subject to adjustment in accordance with the loan agreement. The agreement provides for an initial six-month interest-only period, followed by 114 consecutive monthly installments of principal and interest. The contractual maturity date is September 30, 2036, unless otherwise amended by the parties. Additionally, 50% of the proceeds from condominium sales are required to be applied toward accelerated principal repayment.

4103000

877430

44334

833096

P6M

SCHEDULE OF NOTES PAYABLE NONCURRENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 95%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Holder</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total Construction Loan</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Loan Advanced</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Rate</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Maturity Date</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Security</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%; font-weight: bold; text-align: left; padding-bottom: 1pt">The Belize Bank Limited - Construction Loan</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--DebtInstrumentFaceAmount_iI_c20260630__us-gaap--ShortTermDebtTypeAxis__custom--TheBelizeBankLimitedMember_zYcmTIgnhSP4" style="border-bottom: Black 1pt solid; width: 9%; text-align: right" title="Principal">2,000,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--LineOfCredit_iI_c20260630__us-gaap--ShortTermDebtTypeAxis__custom--TheBelizeBankLimitedMember_zVrQNvqTeBR6" style="border-bottom: Black 1pt solid; width: 9%; text-align: right" title="Loan Advanced">877,430</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">8.0</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">%</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 11%; text-align: center; padding-bottom: 1pt">September 30, 2036</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 11%; text-align: right; padding-bottom: 1pt">Pledged Assets</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Current portion</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_981_eus-gaap--LinesOfCreditCurrent_iI_c20260630__us-gaap--ShortTermDebtTypeAxis__custom--CurrentPortionMember_zDfAdCxzCjfe" style="border-bottom: Black 1pt solid; text-align: right" title="Current portion">44,334</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Non-current portion</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98A_eus-gaap--LongTermLineOfCredit_iI_c20260630__us-gaap--ShortTermDebtTypeAxis__custom--NonCurrentPortionMember_zPyQQQM0oKee" style="border-bottom: Black 1pt solid; text-align: right" title="Non-current portion">833,096</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td></tr> </table>

2000000

877430

0.080

September 30, 2036

44334

833096

24. COMMITMENTS & CONTINGENCIES Legal Proceedings We were not subject to any legal proceedings during the year ended June 30, 2026, and, to the best of our knowledge, no legal proceedings are pending or threatened against the Company that would have a material adverse effect on its financial position, results of operations, or cash flows. Purchase Commitments We were not party to any purchase commitments during the year ended June 30, 2026. Management is not aware of any non-cancelable purchase obligations or long-term supply agreements that would require disclosure under ASC 440 or Regulation S-K.

25. STOCKHOLDERS’ EQUITY (DEFICIT) Preferred Stock As of June 30, 2026, we were authorized to issue 25,000,000 shares of preferred stock with a par value of $0.01. No shares of preferred stock were issued and outstanding during the fiscal years ended June 30, 2026 or 2025. Common Stock As of June 30, 2026, we were authorized to issue 1,000,000,000 shares of common stock with a par value of $0.01, of which 409,386,192 shares of common stock were issued and outstanding and 54,135 shares of common stock were subscribed, contractually obligated and committed to be issued but not yet issued. During the fiscal year ended June 30, 2026, the Company issued <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesOther_c20250701__20260630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zQMHu20Q0lA1" title="Common stock shares issued, shares">24,209,448 common shares in the amount of $2,986,244, and had common shares subscribed of 54,135 in the amount of $2,167. The company cancelled a common stock subscription for the purchase of <span id="xdx_901_eus-gaap--CommonStockSharesSubscribedButUnissued_iI_c20260630__us-gaap--StatementEquityComponentsAxis__custom--SubscriptionReceivableMember_zckzY0IKuaKl" title="Common stock, subscribed shares">943,000 shares in the amount of $943,000 as it was determined to be uncollectible. The cancellation was recorded as direct reduction to subscribed common stock, APIC, and subscription receivable. Of the <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesOther_c20250701__20260630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zpXy9ZSd0R0h" title="Common stock shares issued, shares">24,209,448 shares issued during the fiscal year ended June 30, 2026, the Company issued <span id="xdx_907_ecustom--StockIssuedForConversionOfSalaries_c20250701__20260630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__srt--OfficerMember_zP95lLdus3pl" title="Common stock shares issued, shares">22,167,628 common shares for equity compensation of officer salaries in the amount of $<span id="xdx_900_eus-gaap--StockIssuedDuringPeriodValueOther_c20250701__20260630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__srt--OfficerMember_z78TqH18hYXa" title="Common stock shares issued, value">2,660,115, issued <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20250701__20260630__srt--ProductOrServiceAxis__custom--ProfessionalServiceMember_zp5bduwDs2d3" title="Shares issued for services, shares">1,164,582 common shares for payment of professional services in the amount of $146,126, and issued <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20250701__20260630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zglVMzmvvsKk" title="Restricted stock, share">877,238 restricted stock shares in the amount of $180,003. Included in the restricted shares issued is <span class="xdx_phnt_U3RhdGVtZW50IC0gQ29uc29saWRhdGVkIFN0YXRlbWVudHMgb2YgQ2FzaCBGbG93cwA_" id="xdx_900_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20260630__20260630_zUOvrbRQ8dPl" title="Issued share on convertible note">760,371 shares issued in the amount of $<span class="xdx_phnt_U3RhdGVtZW50IC0gQ29uc29saWRhdGVkIFN0YXRlbWVudHMgb2YgQ2FzaCBGbG93cwA_" id="xdx_909_eus-gaap--DebtConversionOriginalDebtAmount1_c20260630__20260630_ze9aPtn2vByf" title="Interest payable on convertible note">159,678 related to note interest converted to shares. The Company reported 54,135 shares subscribed for professional services in the amount of $2,167 as compensation for professional services. During the fiscal year ended June 30, 2025, the Company issued <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesOther_c20240701__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zjp6VctyN0t2" title="Common stock shares issued, shares">1,218,146 common shares in the amount of $410,769, From this amount, the Company issued <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240701__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_ze4RwEJqO2m" title="Number of shares issued for payment of professional services">467,333 shares for payment of professional services in the amount of $248,518, and issued <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures_c20240701__20250630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zoUCwHljewG5" title="Number of restricted stock issued">750,813 restricted stock shares in the amount of $<span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures_c20240701__20250630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zQvIZ3sTBsl9" title="Value of restricted stock issued">162,251. Stock-based compensation of $248,518 was issued for services during the fiscal year ended June 30, 2025, and is included in the General and Administrative expenses in the Consolidated Statements of Operations. As of June 30, 2025, the Company has entered into subscription agreements with investors in a private offering, for <span id="xdx_90F_eus-gaap--CommonStockSharesSubscribedButUnissued_iI_pid_c20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--SubscriptionAgreementsMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zDul8LDGd7D6" title="Common stock, subscribed">943,000 shares, at a price per share of $<span id="xdx_903_eus-gaap--SharesIssuedPricePerShare_iI_c20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--SubscriptionAgreementsMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zsSFzm9oHx7" title="Shares issued price per share">1.00 for $<span id="xdx_902_eus-gaap--CommonStockSharesSubscriptions_iI_c20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--SubscriptionAgreementsMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zci1IT9f9B6d" title="Common stock shares subscription">943,000, and has a subscription receivable in the Consolidated Balance Sheet. As of June 30, 2026, the company cancelled a common stock subscription for the purchase of <span id="xdx_906_eus-gaap--CommonStockSharesSubscribedButUnissued_iI_c20260630__us-gaap--StatementEquityComponentsAxis__custom--SubscriptionReceivableMember_zPheUDoZqhU1" title="Common stock, subscribed shares">943,000 shares in the amount of $943,000 as it was determined to be uncollectible. The cancellation was recorded as direct reduction to subscribed common stock, APIC, and subscription receivable The Company has the following potentially dilutive debt or equity instruments which were issued or outstanding as of the year ended June 30, 2026, or for the year ended June 30, 2025: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On June 26, 2024, the Board approved a $1.1 million convertible bridge loan to the Company by Harthorne, bearing an annual interest rate of <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20240626__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HarthorneCapitalIncMember_zGuD26JsAdYj" title="Interest rate">12%. The note was originally due on June 19, 2025, unless sooner paid in full or converted in accordance with the terms of conversion at $<span id="xdx_905_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_dp_c20240626__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HarthorneCapitalIncMember_zBTaPGWT9P79" title="Conversion price">0.30 per share. On September 16. 2025 this note has been extended to November 30, 2025. Effective February 3, 2026 this note has been extended to February 28, 2026. Effective May 11, 2026 this note has been extended to June 15, 2026. Effective June 15, 2026, this note has been extended to December 8, 2026.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On December 20, 2024, the Company executed a convertible note payable to Michael Singh, Co-Chief Executive Officer and significant shareholder, for the purchase of the stocks of Awaysis Belize Limited and Chial Mountain Limited in the amount originally stated at $<span id="xdx_90B_eus-gaap--ConvertibleDebtCurrent_iI_c20241220__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AwaysisBelizeLtdMember_zWFJYorCDVwh" title="Convertible note payable true up value">1,600,000 subject to true up of the purchase price in subsequent periods, and currently adjusted to $<span id="xdx_909_ecustom--ConvertibleDebtCurrentAdjustedBalance_iI_c20241220__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AwaysisBelizeLtdMember_zPusZfEk7f96" title="Convertible debt current adjusted balance">295,458 to account for current approximate appraisal. This note carries interest at <span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_c20241220__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AwaysisBelizeLtdMember_zC9IU0zF5mv2" title="Debt interest rate">3.5% and is also subject to the valuation true-up. On October 28, 2025, the Company amended the maturity date to the earlier of November 30, 2025, or the up listing of the Company to the NYSE American. Effective February 3, 2026, the Company amended the maturity date to the earlier of February 28, 2026, or the uplisting of the Company to the NYSE American. As of June 30, 2026, the balance was trued-up to $<span id="xdx_902_eus-gaap--ConvertibleDebtCurrent_iI_c20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AwaysisBelizeLtdMember_zhpd0i3snxI4" title="Convertible note payable true up value">300,535 due to villa sales and acquisition cost adjustments. Effective May 11, 2026, the Company amended the maturity date to the earlier of June 15, 2026, or the uplisting of the Company to the NYSE American. Effective June 15, 2026, the Company amended the maturity date to the earlier of December 8, 2026, or the uplisting of the Company to the NYSE American.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On October 28, 2025, the Company and Chial Mountain entered into an Amendment to Agreement of Purchase and Sale, dated December 31, 2024 and effective December 20, 2024, as amended, to extend the contract period to permit a new appraisal of the Chial Reserve Assets and to provide for the negotiation of an adjustment to the purchase price in light of such appraisal, to be set forth in a post-closing agreement to be executed within thirty (30) days following completion of the new appraisal. The Parties further agreed that either party may dispute the results of the new appraisal within fifteen (15) days of receipt, with the original deadline to execute the agreement being subject to automatic extension to the next feasible date, which shall not constitute a default.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">As of the date the financial statements were issued, the appraisal and any related purchase price adjustment had not been finalized. Accordingly, no adjustment has been made to the carrying amounts of the related assets or liabilities as of June 30, 2026. Management will evaluate the outcome of the appraisal and any resulting modification to the purchase price in the period in which it becomes known.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">● </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On May 21, 2025, the Company entered into a Convertible Promissory Note payable to Andrew Trumbach, the Company’s Co-CEO and CFO as the lender, which memorialized a $150,000 loan and loan terms. The amount borrowed was provided by Dr. Trumbach to the Company on April 10, 2025. Interest on the loan is 12% per annum, payable, with the principal and any and all fees, costs and expenses then due under the note on October 10, 2025. The note is convertible into the common stock of the Company, in whole or in part, at the option of Dr. Trumbach at any time prior to its maturity date, at an exercise price per share of $0.16. The Company is using the proceeds from the loan for working capital and general corporate purposes. On October 10, 2025, this note has been renewed to November 30, 2025. Effective February 3, 2026, the maturity date was amended to February 28, 2026. Effective May 11, 2026, the maturity date was amended to June 15, 2026. Effective June 15, 2026, this maturity date was amended to December 8, 2026.</td></tr> </table> The Company has not declared or paid any dividends or returned any capital to common stock shareholders as of June 30, 2026, and 2025. In periods where the Company reports a net loss, all potentially dilutive securities – including stock options and convertible notes – are anti-dilutive and therefore excluded from the calculation of diluted loss per share. Warrants <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_do_c20260630__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zYJYA1OBH4a1" title="Warrants issued or outstanding"><span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_do_c20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zRblkMTLyaOb" title="Warrants issued or outstanding">No warrants were issued or outstanding during the twelve months ended June 30, 2026, or 2025. Stock Options On February 13, 2023, certain executive employment agreements contemplated the issuance of options to purchase an aggregate of 22,500,000 shares of the Company's common stock at an exercise price equal to the fair market value of the common stock on the applicable grant date. The employment agreements expressly provide that the granting of stock options or other equity compensation is conditional upon written approval by the Company's Board of Directors together with any required stockholder approval. The Company has determined that the required Board or committee approval was never given. Accordingly, the contemplated stock option awards were not formally granted or issued pursuant to the employment agreements, and the contractual provisions specifying immediate vesting upon grant were not triggered. Management has therefore concluded that no grant date was established for these contemplated awards under ASC 718. In addition, there is no intensive value to the shares based on the date 02/13/2023 the options were authorized but not granted as the shares were the same price at .32 as the exercise price. Subject to confirmation that no separate pre-grant share-based payment or other compensation obligation arose, the Company has determined that no stock option compensation expense is required in connection with these contemplated awards, and no retrospective adjustment to previously issued financial statements is necessary. No stock options were granted or outstanding pursuant to these arrangements as of June 30, 2026 or June 30, 2025.

25000000

0.01

1000000000

0.01

409386192

54135

24209448

2986244

54135 2167

943000

24209448

22167628

2660115

1164582

146126

877238

180003

760371

159678

54135

2167

1218146

410769

467333

248518

750813

162251

248518

943000

1.00

943000

1100000

0.12

2025-06-19

0.0030

2025-11-30

2026-02-28

2026-06-15

1600000

295458

0.035

300535

2026-06-15

150000

0.12

2025-10-10

0.16

2025-11-30

2026-02-28

2026-06-15

22500000

0.32

26. REVENUE During the fiscal year ended June 30, 2026, and 2025, the Company earned revenue of $1,286,305 and $441,059, respectively. Of this revenue, $775,000 was recognized from villa sales, $431,975, was recognized from rental income, $75,055 is from Management Fees., and $4,275 was earned from commission. During the fiscal year ended June 30, 2025, the Company earned revenue of $441,059. Of this revenue, $322,811, was recognized from rental income, $89,890 was earned from commission, and $28,357 is from Management Fees.

1286305

441059

775000

431975

75055

4275

441059

322811

89890

28357

27. COST OF GOODS SOLD During the fiscal years ended June 30, 2026, and 2025, we incurred cost of goods sold of $735,302 and $0, respectively, consisting of the sale of two villas.

735302

28. SALES AND MARKETING EXPENSES During the fiscal years ended June 30, 2026, and 2025, sales and marketing expenses amounted to approximately $126,470 and $189,339, respectively. Sales and marketing expenses consist of marketing and support of our products and services, promotional and public relations expenses and management and administration expenses in support of sales and marketing.

126470

189339

29. GENERAL AND ADMINISTRATIVE EXPENSES During the fiscal years ended June 30, 2026, and 2025, we incurred general and administrative expenses of $2,968,480 and $2,951,243, respectively, consisting of audit fees, travel and entertainment, payroll and employee benefits, legal fees, filing fees and transfer agent fees, all relating to both sustaining the corporate existence of the Company, public company offering and compliance expenses.

2968480

2951243

30. OTHER (INCOME) EXPENSE During the fiscal years ended June 30, 2026 and 2025, we incurred other income and expenses of $42,692 and $25,418, respectively, representing the net effect of other income of mortgage interest income and foreign exchange gains, offset by foreign exchange losses and interest expense.

42692

25418

31. NET LOSS During the fiscal year ended June 30, 2026, and 2025, we recognized net losses of $(2,586,639) and $(2,724,941), respectively. These losses were primarily attributable to accounting, marketing, legal, filing fees and transfer agent fees to sustain the corporate existence of the Company and public company-related expenses, and the continued transition from being a shell company to an operating company.

-2586639

-2724941

32. SUBSEQUENT EVENTS The Company evaluated subsequent events after June 30, 2026, in accordance with FASB ASC 855 Subsequent Events, through the date of the issuance of these financial statements and has determined the following subsequent events are required to be disclosed: Amendment to Maturity Date of Promissory Notes Approved at an October 9, 2026 Board meeting, effective as of June 15, 2026, the Company amended the maturity date of the following promissory notes to the earlier of December 8, 2026, or the up-listing of the Company to the NYSE American: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">1.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">$<span id="xdx_906_eus-gaap--SecuredDebt_iI_c20241221__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MichaelSinghMember__us-gaap--DebtInstrumentAxis__custom--SecuredPromissoryNoteMember_zGXRAXGAtbP1" title="Secured promissory note">1,500,000 Secured Promissory Note, dated December 21, 2024, as amended, between the Company and Mr. Singh, which bears <span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dpo_c20241221__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MichaelSinghMember__us-gaap--DebtInstrumentAxis__custom--SecuredPromissoryNoteMember_zX5TDJ3vYZI">no interest; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">$1,600,000 Senior Convertible Promissory Note, dated December 20, 2024, as amended, between the Company and Michael Singh, bearing interest at 3.5% per annum.</td></tr> </table> Approved at an October 9, 2026 Board meeting, effective as of June 15, 2026, the Company and BOS amended the $3,000,000 Secured Promissory Note, dated December 1, 2024, and as amended on April 22, 2025, under a planned committed Line of Credit with BOS Investment Inc. to borrow up to an aggregate of $<span id="xdx_908_eus-gaap--LineOfCredit_iI_c20260615__us-gaap--DebtInstrumentAxis__custom--SecuredPromissoryNoteMember__dei--LegalEntityAxis__custom--BOSInvestmentIncMember_ziYZ1AOQiWsk" title="Line of credit">5,000,000, bearing interest at 3.5% per annum, to extend the maturity date to December 8, 2026. Subsequent to June 30, 2026, BOS Investments Inc. advised the Company that it would not provide additional advances under the previously contemplated $<span id="xdx_90D_eus-gaap--LineOfCredit_iI_c20260701__dei--LegalEntityAxis__custom--BOSInvestmentIncMember__us-gaap--DebtInstrumentAxis__custom--SecuredPromissoryNoteMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zygsPVrHgan" title="Line of credit">5,000,000 credit facility. Accordingly, the borrowing capacity under the facility has been limited to the aggregate outstanding principal balance of $<span id="xdx_90F_eus-gaap--LineOfCreditFacilityAverageOutstandingAmount_c20250701__20260630__us-gaap--DebtInstrumentAxis__custom--SecuredPromissoryNoteMember_zBN8mozGobmk" title="Line of credit outstanding">3,350,154 as of June 30, 2026. No additional funding is available under the facility. Approved at an October 9, 2026 Board meeting, effective as of June 15, 2026, the Company amended the maturity date of the $<span id="xdx_907_eus-gaap--SecuredDebt_iI_c20260615__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AndrewTrumbachMember_z5A1kVe1Hqc6" title="Secured promissory note">150,000 Convertible Promissory Note dated May 21, 2025 with Andrew Trumbach, bearing interest at <span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20260615__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AndrewTrumbachMember_zWnd78PnjVYj" title="Interest rate">12% per annum, to <span id="xdx_90E_eus-gaap--DebtInstrumentMaturityDate_c20260615__20260615__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AndrewTrumbachMember_z3aoD16wB5ve" title="Note maturity date">December 8, 2026. Approved at an October 9, 2026 Board meeting, effective as of June 15, 2026, the Company amended the maturity date of the $<span id="xdx_904_eus-gaap--DebtInstrumentFaceAmount_iI_c20260615__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HarthorneCapitalIncMember_zRITO3XaI35k" title="Loan amount">1,100,000 Convertible Promissory Note dated June 26, 2024 with Harthorne Capital, bearing interest at <span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20260615__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HarthorneCapitalIncMember_zWi4nsDaJfAh" title="Interest rate">12% per annum, to <span id="xdx_90C_eus-gaap--DebtInstrumentMaturityDate_c20260615__20260615__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HarthorneCapitalIncMember_z6elihhei36b" title="Note maturity date">December 8, 2026. Approved at an October 9, 2026 Board meeting, effective as of June 15, 2026, the Company amended the maturity date of the $20,000 Promissory Note dated January 2, 2026 with Kini Consult, bearing interest at 8% per annum, to December 8, 2026. Approved at an October 9, 2026 Board meeting, effective as of June 15, 2026, the Company amended the maturity date of the $50,000 Promissory Note dated March 31, 2026 with Dr. Narendra Kini, bearing interest at 8% per annum, to December 8, 2026. Proposed Unwinding of Chial Acquisition On October 9, 2026, subsequent to the Company’s fiscal year ended June 30, 2026, the Board of Directors considered the financial obligations associated with the Chial Reserve Assets, the development’s stage of completion, and the additional capital expenditures anticipated to complete the development. Following its review, the Board determined that pursuing a divestiture of the Chial Reserve Assets and an unwinding of the related acquisition transactions could be in the Company’s best interests as part of its efforts to reduce indebtedness, limit future capital commitments, and improve its liquidity position. On October 9, 2026, the Board approved pursuing the proposed divestiture and rescission of the acquisition-related transactions, in consideration for the release and satisfaction of the underlying indebtedness and obligations of the Company associated with those transactions (the “Unwind Transaction”). Michael Singh, the Company’s Co-Chief Executive Officer and a related party to certain obligations arising from the acquisition, recused himself from the Board’s consideration and approval of the proposed transaction. The contemplated Unwind Transaction is expected to involve negotiations with Chial Mountain Ltd., BOS, and other applicable parties to establish the terms under which the Chial Reserve Assets and related interests would be transferred or returned in exchange for the cancellation, release, or satisfaction of the applicable acquisition-related indebtedness and obligations. Modification of BOS Investments Inc Credit facility Subsequent to June 30, 2026, BOS Investments Inc. advised the Company that it would not provide additional advances under the previously contemplated $<span id="xdx_90C_eus-gaap--LineOfCredit_iI_c20260701__dei--LegalEntityAxis__custom--BOSInvestmentIncMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z1c3DFldvsd7" title="Line of credit">5,000,000 credit facility. Accordingly, the borrowing capacity under the facility has been limited to the aggregate outstanding principal balance of $<span id="xdx_90F_eus-gaap--LineOfCreditFacilityAverageOutstandingAmount_c20250701__20260630__us-gaap--DebtInstrumentAxis__custom--SecuredPromissoryNoteMember_zNrSw02956n9" title="Line of credit outstanding">3,350,154 as of June 30, 2026. No additional funding is available under the facility. This development has been considered by management in its assessment of the Company’s liquidity requirements and its ability to continue as a going concern. Other than as provided above or in the other notes to these financial statements, the Company has determined that there are no other subsequent events that are required to be disclosed.

2026-12-08

1500000

1600000

0.035

3000000

5000000

0.035

2026-12-08

5000000

3350154

150000

0.12

2026-12-08

1100000

0.12

2026-12-08

20000

0.08

2026-12-08

50000

0.08

2026-12-08

5000000

3350154