These consolidated financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States, and are expressed in U.S. dollars. The Company's fiscal year end is February 28. The consolidated financial statements include the accounts of the Company and its subsidiaries, as follows:

The accompanying unaudited interim consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America ("US GAAP") and the rules of the Securities and Exchange Commission ("SEC"), and should be read in conjunction with the audited consolidated financial statements and notes thereto. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements which would substantially duplicate the disclosure contained in the audited financial statements for the most recent fiscal year end February 28, 2026, have been omitted.

The preparation of consolidated financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to useful life and recoverability of long-lived assets, and deferred income tax asset valuations. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company's estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

The business combination method of accounting is used to account for the acquisition of businesses by the Company. The cost of an acquisition is measured as the fair value of the assets given, equity instruments issued, and debt incurred or assumed at the acquisition date. Costs directly attributable to the acquisition are expensed in the period incurred. The fair value of the assets and liabilities acquired is determined and compared to the fair value of the consideration paid. If the fair value of the consideration paid exceeds the fair value of the net assets acquired, then goodwill is recognized.

The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. As of August 31, 2026, the Company does not have revenues sufficient to execute its business plan. The Company intends to fund operations through equity financing arrangements. There is no assurance that this will be successful. These factors, among others, raise substantial doubt about the Company's ability to continue as a going concern. The accompanying consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.

In accordance with the provisions of ASC 280-10, "Disclosures about Segments of an Enterprise and Related Information," the Company is required to report financial and descriptive information about its reportable operating segments. The Company has one operating segment as of August 31, 2026, and February 28, 2026. The Company manages its operations as a single operating segment for the purpose of assessing performance and making operating decisions. Accordingly, all assets are considered to relate to the single operating segment and are consistent with the total assets presented on the Company's consolidated balance sheet. The Company's Chief Operating Decision Maker ("CODM") is its executive management committee. The CODM allocates resources and evaluates the performance of the Company using the information about combined net income from operations. All significant operating decisions are based upon an analysis of the Company as one operating segment, which is the same as its reporting segment.

The Company has implemented all new accounting pronouncements that are in effect and that may impact its unaudited consolidated financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

The Company accounts for stock-based compensation in accordance with ASC 718, “Compensation - Stock Compensation”. Share-based awards, including restricted stock units ("RSUs"), are measured at their grant-date fair value and recognized as compensation expense over the requisite service period, which is generally the vesting period of the award. Equity-classified awards are measured at grant-date fair value and are not subsequently remeasured unless the award is modified. Compensation expense is recognized on a straight-line basis over the vesting period for awards subject solely to service-based vesting conditions.

For RSUs, the grant-date fair value is generally determined based on the fair value of the Company's common stock on the grant date. The Company recognizes forfeitures as they occur. Stock-based compensation expense is included within operating expenses in the consolidated statements of operations, with a corresponding increase to additional paid-in capital or stock issuable, as applicable.

Upon settlement of vested RSUs, the related amounts previously recognized in stock issuable or additional paid-in capital are reclassified to common stock and additional paid-in capital within stockholders' equity. Any modifications to outstanding awards are accounted for in accordance with ASC 718, and incremental compensation cost, if any, is recognized over the remaining requisite service period.

The Company accounts for noncontrolling interests in accordance with ASC 810, “Consolidation”. Noncontrolling interest represents the portion of the equity in consolidated subsidiaries that is not attributable, directly or indirectly, to the Company. Noncontrolling interests are presented as a separate component of equity in the consolidated balance sheets. Net income or loss and comprehensive income or loss are attributed to the controlling and noncontrolling interests based on their respective ownership interests.

Changes in the Company's ownership interest in a consolidated subsidiary that do not result in a loss of control are accounted for as equity transactions. Accordingly, any difference between the consideration paid or received and the corresponding adjustment to the carrying amount of the noncontrolling interest is recognized directly in equity attributable to the Company's stockholders.

Losses attributable to the noncontrolling interest are allocated to the noncontrolling interest even if such allocation results in a deficit balance. Upon the loss of control of a subsidiary, the Company derecognizes the assets, liabilities, and noncontrolling interest of the former subsidiary and recognizes any resulting gain or loss in earnings