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<p id="xdx_80A_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock_z44UDMsyQ3m6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.5in">1.</td> <td style="text-align: justify">DESCRIPTION OF THE COMPANY</td></tr> </table> The accompanying unaudited condensed consolidated financial statements of Manhattan Bridge Capital, Inc. (“MBC”), a New York corporation founded in 1989, and its wholly-owned subsidiary, MBC Funding II Corp. (“MBC Funding II”), a New York corporation formed in December 2015 (collectively referred to herein as the “Company”) have been prepared by the Company in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information and with instructions to Form 10-Q. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete annual audited financial statements. However, in the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the Company’s annual audited consolidated financial statements for the year ended December 31, 2025 and the notes thereto included in the Company’s Annual Report on Form 10-K. Results of consolidated operations for the interim period are not necessarily indicative of the operating results to be attained in the entire fiscal year. The Company offers short-term, secured, non–banking loans to real estate investors (also known as hard money loans) to fund their acquisition, renovation, rehabilitation or development of residential or commercial properties located in the New York metropolitan area, including New Jersey and Connecticut, and in Florida. Summary of Significant Accounting Policies The preparation of condensed consolidated financial statements in conformity with U.S. 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 condensed consolidated financial statements and the reported amount of revenues and expenses during the reporting period. Actual amounts could differ from those estimates. The condensed consolidated financial statements include the accounts of MBC and MBC Funding II. All significant intercompany balances and transactions have been eliminated in consolidation. Interest income from commercial loans is recognized, as earned, over the loan period. Loans receivable are presented in the condensed consolidated financial statements at cost, net of deferred origination and other fees, which are amortized over the term of the respective loan.

<p id="xdx_807_eus-gaap--NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock_zF0TolMmZj2f" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.5in">2.</td> <td style="text-align: justify">RECENTLY ISSUED TECHNICAL ACCOUNTING PRONOUNCEMENTS</td></tr> </table> In November 2024, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2024-03, which requires public companies to provide additional disclosures about certain expense categories included in income statement captions. The guidance is effective for the Company’s annual periods beginning January 1, 2027, and interim periods beginning January 1, 2028. Early adoption is permitted. The guidance is not expected to affect the recognition or measurement of amounts reported in the Company’s condensed consolidated financial statements but will require additional disclosures. Management does not believe that any other recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s condensed consolidated financial statements.

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.5in">3.</td> <td style="text-align: justify">CASH – RESTRICTED</td></tr> </table> Restricted cash mainly represents collections received, pending clearance, from the Company’s commercial loans and is primarily dedicated to the reduction of the Webster Credit Line (as defined below), established pursuant to the Amended and Restated Credit Agreement (as defined below, see Note 5).

<p id="xdx_805_eus-gaap--LoansNotesTradeAndOtherReceivablesDisclosureTextBlock_zsYhRljqxIaj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.5in">4.</td> <td style="text-align: justify">COMMERCIAL LOANS</td></tr> </table> Loans Receivable The Company offers short-term secured non–banking loans to real estate investors (also known as hard money loans) to fund their acquisition and construction of properties located in the New York metropolitan area, including New Jersey and Connecticut, and in Florida. The loans are principally secured by collateral consisting of real estate and accompanied by personal guarantees from the principals of the borrowers. The loans are generally for a term of one year. The short-term loans are initially recorded, and carried thereafter, in the condensed consolidated financial statements at cost, net of deferred origination and other fees, which totaled approximately $594,000 and $455,000 at September 30, 2026 and December 31, 2025, respectively. Most of the loans provide for receipt of interest only during the term of the loan and a balloon payment at the end of the term. At September 30, 2026, the Company was committed to $<span id="xdx_908_ecustom--PrincipalAmountCommittedInConstructionLoans_iI_pp0p0_c20260930__us-gaap--FinancialInstrumentAxis__us-gaap--ConstructionLoansMember_zrhsv03obDGc" title="Principal amount committed in construction loans">4,882,283 in construction loans that can be drawn by the borrowers when certain conditions are met. At September 30, 2026, no borrower or group of affiliated borrowers, including entities under common ownership or control, had loans outstanding representing more than 10% of the Company’s total outstanding loan portfolio. The Company generally grants loans for a term of one year. When a performing loan reaches its maturity and the borrower requests an extension, the Company may extend the term of the loan beyond one year. Prior to granting an extension of any loan, the Company reevaluates the underlying collateral. Credit Risk <p id="xdx_898_eus-gaap--ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_zePzRZAyyHic" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">Credit risk profile based on loan activity as of September 30, 2026 and December 31, 2025: SCHEDULE OF CREDIT RISK <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">Outstanding loans</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Developers- Residential</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Developers- Commercial</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Developers- Mixed Use</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total outstanding loans</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: center; padding-bottom: 2.5pt">September 30, 2026 (unaudited)</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--NotesReceivableNet_iI_pp0p0_c20260930__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--DevelopersResidentialMember_zFPDgn5Ng7Al" style="border-bottom: Black 2.5pt double; width: 12%; text-align: right" title="Total outstanding loans, credit risk">49,117,930</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--NotesReceivableNet_iI_pp0p0_c20260930__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--DevelopersCommercialMember_z0QQIDGMOsXk" style="border-bottom: Black 2.5pt double; width: 12%; text-align: right" title="Total outstanding loans, credit risk">6,429,385</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--NotesReceivableNet_iI_pp0p0_c20260930__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--DevelopersMixedUseMember_zRiTmHCRpo07" style="border-bottom: Black 2.5pt double; width: 12%; text-align: right" title="Total outstanding loans, credit risk">4,525,000</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--NotesReceivableNet_iI_pp0p0_c20260930_zqtN8UNgwB98" style="border-bottom: Black 2.5pt double; width: 12%; text-align: right" title="Total outstanding loans, credit risk">60,072,315</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center; padding-bottom: 2.5pt">December 31, 2025 (audited)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--NotesReceivableNet_iI_pp0p0_c20251231__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--DevelopersResidentialMember_zzt1bjRqhSrc" style="border-bottom: Black 2.5pt double; text-align: right" title="Total outstanding loans, credit risk">51,858,921</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--NotesReceivableNet_iI_pp0p0_c20251231__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--DevelopersCommercialMember_ze0zfAI7l5X4" style="border-bottom: Black 2.5pt double; text-align: right" title="Total outstanding loans, credit risk">7,314,954</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--NotesReceivableNet_iI_pp0p0_c20251231__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--DevelopersMixedUseMember_zOmp71BhLcV6" style="border-bottom: Black 2.5pt double; text-align: right" title="Total outstanding loans, credit risk">1,500,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--NotesReceivableNet_iI_pp0p0_c20251231_z1rm4rTvAW8j" style="border-bottom: Black 2.5pt double; text-align: right" title="Total outstanding loans, credit risk">60,673,875</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> At September 30, 2026, the Company’s loans receivable consisted of loans in the amount of $920,250, $1,500,000, $4,155,144, $6,426,620 and $8,707,850, originally due or committed to lend to borrowers in 2020, 2022, 2023, 2024 and 2025, respectively. The loans receivable also include loans in the amount of $<span id="xdx_905_eus-gaap--NotesAndLoansReceivableGrossCurrent_iI_pp0p0_c20260930__us-gaap--DebtInstrumentAxis__custom--OriginallyDueInTheFirstNineMonthsOfTwoThousandTwentySixMember_zkiXa0Nt9W1l" title="Loans receivable">7,090,000 originally due in the first nine months of 2026. Generally, borrowers are paying their interest, and the Company receives a fee in connection with the extension of the loans. Based on management’s evaluation of the collectability of its loan portfolio, including the estimated fair value of the collateral securing the Florida loan discussed below, management concluded that no allowance for credit losses was required as of September 30, 2026. During the quarter ended September 30, 2026, one borrower with an aggregate outstanding principal balance of approximately $935,000 secured by two properties located in Florida remained delinquent on its interest payment obligations, and had not cured the default following the Company’s notice of default. The Company has engaged Florida foreclosure counsel and commenced foreclosure proceedings against the borrower and other relevant parties. On October 6, 2026, the court clerk entered a default against one of the defendants for failure to timely respond to the foreclosure complaint. Two additional defendants failed to respond by the October 6, 2026 deadline, and the Company’s foreclosure counsel is also seeking entry of defaults against those defendants. The foreclosure proceedings remain pending, and the timing and outcome of the proceedings cannot currently be determined. The collateral properties are also subject to municipal code-enforcement and unsafe-structure proceedings, which could result in demolition or other action affecting their value. In the foreclosure proceedings, Palm Beach County has asserted that its liens against the collateral have priority over the Company’s mortgages. The Company is evaluating these matters with foreclosure counsel. Based on currently available information, including estimated collateral value and potential recovery, management determined that no allowance for credit losses was required as of September 30, 2026. However, the ultimate outcome and recoverability remain uncertain. The Company will continue to monitor developments and reassess the loan as appropriate. Subsequent to the balance sheet date, approximately $3,087,000 of the loans receivable at September 30, 2026, were paid down or paid off, including $615,000 originally due on or before September 30, 2026.

P1Y

594000 455000 4882283

<p id="xdx_898_eus-gaap--ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_zePzRZAyyHic" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">Credit risk profile based on loan activity as of September 30, 2026 and December 31, 2025: SCHEDULE OF CREDIT RISK <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">Outstanding loans</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Developers- Residential</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Developers- Commercial</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Developers- Mixed Use</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total outstanding loans</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: center; padding-bottom: 2.5pt">September 30, 2026 (unaudited)</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--NotesReceivableNet_iI_pp0p0_c20260930__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--DevelopersResidentialMember_zFPDgn5Ng7Al" style="border-bottom: Black 2.5pt double; width: 12%; text-align: right" title="Total outstanding loans, credit risk">49,117,930</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--NotesReceivableNet_iI_pp0p0_c20260930__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--DevelopersCommercialMember_z0QQIDGMOsXk" style="border-bottom: Black 2.5pt double; width: 12%; text-align: right" title="Total outstanding loans, credit risk">6,429,385</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--NotesReceivableNet_iI_pp0p0_c20260930__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--DevelopersMixedUseMember_zRiTmHCRpo07" style="border-bottom: Black 2.5pt double; width: 12%; text-align: right" title="Total outstanding loans, credit risk">4,525,000</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--NotesReceivableNet_iI_pp0p0_c20260930_zqtN8UNgwB98" style="border-bottom: Black 2.5pt double; width: 12%; text-align: right" title="Total outstanding loans, credit risk">60,072,315</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center; padding-bottom: 2.5pt">December 31, 2025 (audited)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--NotesReceivableNet_iI_pp0p0_c20251231__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--DevelopersResidentialMember_zzt1bjRqhSrc" style="border-bottom: Black 2.5pt double; text-align: right" title="Total outstanding loans, credit risk">51,858,921</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--NotesReceivableNet_iI_pp0p0_c20251231__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--DevelopersCommercialMember_ze0zfAI7l5X4" style="border-bottom: Black 2.5pt double; text-align: right" title="Total outstanding loans, credit risk">7,314,954</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--NotesReceivableNet_iI_pp0p0_c20251231__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--DevelopersMixedUseMember_zOmp71BhLcV6" style="border-bottom: Black 2.5pt double; text-align: right" title="Total outstanding loans, credit risk">1,500,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--NotesReceivableNet_iI_pp0p0_c20251231_z1rm4rTvAW8j" style="border-bottom: Black 2.5pt double; text-align: right" title="Total outstanding loans, credit risk">60,673,875</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

49117930

6429385

4525000

60072315

51858921

7314954

1500000

60673875

920250

1500000

4155144

6426620

8707850

7090000

935000

3087000 615000

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.5in">5.</td> <td style="text-align: justify">LINES OF CREDIT</td></tr> </table> The Company is party to an Amended and Restated Credit and Security Agreement with Webster Bank, National Association (“Webster”) and Flushing Bank (“Flushing” and, together with Webster, the “Lenders”) (as amended, the “Amended and Restated Credit Agreement”), which provides for an aggregate revolving credit facility of $<span id="xdx_900_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_pn5n6_c20260930__us-gaap--LineOfCreditFacilityAxis__custom--WebsterCreditLineMember_zB60suXq1TLi" title="Maximum borrowing capacity">32.5 million (as amended, the “Webster Credit Line”), secured by assignments of mortgages and other collateral. On March 24, 2026, the Company entered into an amendment to the Amended and Restated Credit Agreement that, among other things, (i) extended the maturity of the credit facility to February 28, 2029, (ii) modified certain portfolio composition requirements, including limiting mortgage loans outstanding for more than 30 months to 17.5% of the total portfolio, (iii) updated applicable interest margins, and (iv) revised certain mortgage loan eligibility criteria. Except as amended, all other material terms of the credit facility remain in full force and effect. Borrowings under the Webster Credit Line bear interest, at the Company’s election for each drawdown, at either <span id="xdx_909_eus-gaap--LineOfCreditFacilityInterestRateDescription_c20260101__20260930__us-gaap--LineOfCreditFacilityAxis__custom--WebsterCreditLineMember__us-gaap--VariableRateAxis__us-gaap--SecuredOvernightFinancingRateSofrMember_z0fY2YsAvali" title="Line of credit facility, interest rate description">(i) the Secured Overnight Financing Rate (“SOFR”) plus an applicable premium, including a <span id="xdx_90A_ecustom--PercentageOfAgencyFee_iI_pid_dp_uPure_c20260930__us-gaap--LineOfCreditFacilityAxis__custom--WebsterCreditLineMember__us-gaap--VariableRateAxis__us-gaap--SecuredOvernightFinancingRateSofrMember_zBvhF2lmYeD1" title="Percentage of agency fee">0.5% agency fee, or (ii) a Base Rate (as defined in the Amended and Restated Credit Agreement) plus <span id="xdx_905_ecustom--BaseRateApplicableMargin_iI_pid_dp_uPure_c20260930__us-gaap--LineOfCreditFacilityAxis__custom--WebsterCreditLineMember__us-gaap--VariableRateAxis__us-gaap--BaseRateMember_zxyBDgqgRN92" title="Base rate applicable margin">2.00%, plus a <span id="xdx_900_ecustom--PercentageOfAgencyFee_iI_pid_dp_uPure_c20260930__us-gaap--LineOfCreditFacilityAxis__custom--WebsterCreditLineMember__us-gaap--VariableRateAxis__us-gaap--BaseRateMember_zkdIyIwWIVb8" title="Percentage of agency fee">0.5% agency fee. The interest rate on outstanding borrowings fluctuates daily. The Webster Credit Line contains customary covenants and restrictions, including, among others, limitations on borrowings relative to collateral value, requirements to maintain specified financial ratios, limitations on the terms of loans the Company makes to its customers, and restrictions, under certain circumstances, on dividends and share repurchases, asset dispositions, mergers or consolidations, the granting of liens, and transactions with affiliates. The Amended and Restated Credit Agreement also contains a cross-default provision pursuant to which a default under certain indebtedness of the Company or its subsidiary, MBC Funding II, may constitute a default under the Webster Credit Line. Under the Amended and Restated Credit Agreement, the Company may repurchase, redeem or otherwise retire its equity securities in an amount not to exceed ten percent of the Company’s annual net income from the prior fiscal year. The Webster Credit Line also includes restrictions, subject to negotiated exceptions, on additional indebtedness and other restricted payments. In addition, Mr. Ran has provided a personal guaranty of up to $1.0 million, plus enforcement costs, with respect to amounts that may be owed under the Webster Credit Line. MBC Funding II is party to a committed credit facility with Valley National Bank (“Valley”) (the “Valley Credit Line”), which provides for maximum borrowings of up to $<span id="xdx_90D_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_pn5n6_c20260930__dei--LegalEntityAxis__custom--MBCFundingIIMember__us-gaap--CreditFacilityAxis__custom--ValleyCreditLineMember_zfx2moUqHSU9" title="Maximum borrowings">10.0 million. The Valley Credit Line is secured by substantially all of the assets of MBC Funding II, and is guaranteed by the Company and includes a limited guaranty from Mr. Ran capped at $<span id="xdx_909_ecustom--LimitedGuaranteedAmount_iI_c20260930__dei--LegalEntityAxis__custom--MBCFundingIIMember__us-gaap--CreditFacilityAxis__custom--ValleyCreditLineMember_zGlDT2OTMQye" title="Limited guaranteed amount">500,000. Amounts available for borrowing under the Valley Credit Line are subject to a borrowing base based on eligible mortgage loans, as reflected in periodic borrowing base certificates and related schedules delivered to Valley pursuant to the applicable agreement. Borrowings under the Valley Credit Line bear interest at a floating rate equal to the forward-looking term rate based on SOFR for the applicable interest period (“Term SOFR”), subject to a floor, plus an applicable margin, and are subject to customary fees. The Valley Credit Line matures on December 12, 2027, unless earlier accelerated in accordance with its terms. The Company was in compliance with all covenants under the Webster Credit Line as of September 30, 2026, and MBC Funding II was in compliance with all covenants under the Valley Credit Line as of that date. As of September 30, 2026, outstanding borrowings under the Webster Credit Line were $10,992,121, bearing interest at approximately <span id="xdx_90E_eus-gaap--LineOfCreditFacilityInterestRateAtPeriodEnd_iI_pid_dp_uPure_c20260930__us-gaap--LineOfCreditFacilityAxis__custom--WebsterCreditLineMember_ziX5XllMb8Bg" title="Line of credit facility, interest rate at period end">7.2%, inclusive of the 0.5% agency fee. Outstanding borrowings under the Valley Credit Line were $6,042,500, bearing interest at approximately <span id="xdx_900_eus-gaap--LineOfCreditFacilityInterestRateAtPeriodEnd_iI_pid_dp_uPure_c20260930__us-gaap--LineOfCreditFacilityAxis__custom--ValleyCreditLineMember_zAvacyheCp53" title="Line of credit facility, interest rate at period end">6.7%.

32500000

(i) extended the maturity of the credit facility to February 28, 2029, (ii) modified certain portfolio composition requirements, including limiting mortgage loans outstanding for more than 30 months to 17.5% of the total portfolio, (iii) updated applicable interest margins, and (iv) revised certain mortgage loan eligibility criteria. Except as amended, all other material terms of the credit facility remain in full force and effect.

2029-02-28

(i) the Secured Overnight Financing Rate (“SOFR”) plus an applicable premium, including a 0.5% agency fee, or (ii) a Base Rate (as defined in the Amended and Restated Credit Agreement) plus 2.00%, plus a 0.5% agency fee.

0.005 0.0200 0.005 1000000.0

10000000.0

500000

10992121

0.072

0.005

6042500

0.067

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.5in">6.</td> <td style="text-align: justify">EARNINGS PER COMMON SHARE</td></tr> </table> Basic and diluted earnings per common share are calculated in accordance with Accounting Standards Codification (“ASC”) Topic 260, “Earnings Per Share.” Basic earnings per common share is computed by dividing net income available to common shareholders by the weighted-average number of common shares outstanding during the period. Diluted earnings per common share is computed similarly, except that the weighted-average number of common shares outstanding is increased to include the potential dilutive effect of stock options and warrants, if any, using the treasury stock method. The numerator used in calculating both basic and diluted earnings per common share is net income for each period.

<p id="xdx_80B_eus-gaap--DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_zFwh63XKgn12" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.5in">7.</td> <td style="text-align: justify">STOCK–BASED COMPENSATION</td></tr> </table> Stock-based compensation expense recognized under ASC Topic 718, “Compensation—Stock Compensation,” was $2,178 and $3,266 for the three-month periods ended September 30, 2026 and 2025, respectively, and $8,710 and $9,798 for the nine-month periods ended September 30, 2026 and 2025, respectively. These amounts represent the amortization of the $195,968 fair value of <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20110909__20110909__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zP5GHLotiss2" title="Restricted shares granted, shares">1,000,000 restricted shares granted to the Company’s Chief Executive Officer on September 9, 2011, after adjusting for the effect on the fair value of the stock options related to this transaction. The fair value was amortized over <span id="xdx_90D_ecustom--FairValueOfRestrictedSharesAmortizationPeriod_dtY_c20110909__20110909__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zvW08invJi63" title="Fair value of restricted shares amortization period">15 years and was fully amortized as of September 30, 2026. One-third of the restricted shares vested on September 9, 2026. One-half of the remaining restricted shares will vest on each of September 9, 2027 and September 9, 2028.

2178

3266

8710

9798

195968

1000000

P15Y

One-third of the restricted shares vested on September 9, 2026. One-half of the remaining restricted shares will vest on each of September 9, 2027 and September 9, 2028.

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.5in">8.</td> <td style="text-align: justify">STOCKHOLDERS’ EQUITY</td></tr> </table> On November 20, 2025, the Company’s board of directors authorized a share repurchase program authorizing the repurchase of up to <span id="xdx_90E_esrt--StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased_iI_pid_c20251120__srt--RangeAxis__srt--MaximumMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zDst8nyX2Lr6" title="Number of shares repurchase authorized">100,000 shares of the Company’s common stock in the next twelve months. As of September 30, 2026, the Company had repurchased an aggregate of 61,185 shares under the program at a total cost of approximately $<span id="xdx_90D_eus-gaap--TreasuryStockValueAcquiredCostMethod_c20251120__20260930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z5jNlSutfLm" title="Number of shares purchased, value">248,000. Of these amounts, 54,985 shares were repurchased during the nine months ended September 30, 2026 at an aggregate cost of approximately $<span id="xdx_907_eus-gaap--TreasuryStockValueAcquiredCostMethod_c20260101__20260930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zJ0BinaitYZf" title="Number of shares purchased, value">219,000.

100000

61185

248000

54985

219000

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.5in">9.</td> <td style="text-align: justify">SEGMENT REPORTING</td></tr> </table> The Company reports segment information based on the management approach which designates the internal reporting used by the Chief Operating Decision Maker, which is the Company’s Chief Executive Officer, for making decisions and assessing performance as the source of the Company’s reportable segments. The Company operates as a 1single reportable segment, originating, servicing, and managing short-term secured commercial loans to real estate investors. Management evaluates performance on a consolidated basis, as all loans share similar risk profiles, underwriting standards, and operational processes. Key performance metrics include interest income, origination fees, loan performance, and operating expenses. Significant expenses reviewed by management include interest and amortization of deferred financing costs and general and administrative expenses, which remain consistent across loan types. There are no material differences between segment-level information and consolidated financial reporting. The Company will continue to evaluate its segment reporting disclosures and make adjustments if there are material changes in business operations or financial reporting requirements. <p id="xdx_896_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_hus-gaap--StatementBusinessSegmentsAxis__custom--SingleReportableSegmentMember_zYrMAwgPNNN" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">Net income from the Company’s reportable segment is as follows: SCHEDULE OF NET INCOME FROM THE COMPANY’S REPORTABLE SEGMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20260701__20260930_zuvHLlhugCU2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250701__20250930_z5i6ahC11cFl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20260101__20260930_zfAznb1EgI1b" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250101__20250930_zWWLK4DgN2wj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three Months Ended September 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Nine Months Ended September 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40C_eus-gaap--Revenues_maNILzSpL_z0LxVFebdVLj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Lending revenue:</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,053,558</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,035,753</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">6,166,405</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">6,664,702</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Less:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--InterestExpense_msNILzSpL_zCQuipz3W2z" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Interest expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">350,760</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">399,744</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,075,009</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,312,885</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--AmortizationOfDeferredCharges_msNILzSpL_zqM65f0Pq4Q2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Amortization of deferred financing costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,717</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,236</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">56,675</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">66,710</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--ReferralFees_msNILzSpL_zHH7azobW73l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Referral fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,844</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,575</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,455</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,242</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--GeneralAndAdministrativeExpense_msNILzSpL_zgCAJyZ7xe06" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">General and administrative expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">447,275</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">413,518</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,373,033</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,304,873</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--IncomeTaxExpenseBenefit_msNILzSpL_zrerU2QlL365" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Income tax expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,300</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,210</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OtherNonoperatingIncome_iN_di_maNILzSpL_zF0zLSyLYPp2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Other income</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">(4,500</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">(4,500</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">(13,500</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">(13,500</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--NetIncomeLoss_iT_mtNILzSpL_zgpZIc9P5qp3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Net income</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,238,462</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,202,180</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,665,433</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,988,282</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<p id="xdx_896_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_hus-gaap--StatementBusinessSegmentsAxis__custom--SingleReportableSegmentMember_zYrMAwgPNNN" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">Net income from the Company’s reportable segment is as follows: SCHEDULE OF NET INCOME FROM THE COMPANY’S REPORTABLE SEGMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20260701__20260930_zuvHLlhugCU2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250701__20250930_z5i6ahC11cFl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20260101__20260930_zfAznb1EgI1b" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250101__20250930_zWWLK4DgN2wj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three Months Ended September 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Nine Months Ended September 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40C_eus-gaap--Revenues_maNILzSpL_z0LxVFebdVLj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Lending revenue:</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,053,558</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,035,753</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">6,166,405</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">6,664,702</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Less:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--InterestExpense_msNILzSpL_zCQuipz3W2z" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Interest expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">350,760</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">399,744</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,075,009</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,312,885</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--AmortizationOfDeferredCharges_msNILzSpL_zqM65f0Pq4Q2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Amortization of deferred financing costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,717</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,236</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">56,675</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">66,710</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--ReferralFees_msNILzSpL_zHH7azobW73l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Referral fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,844</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,575</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,455</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,242</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--GeneralAndAdministrativeExpense_msNILzSpL_zgCAJyZ7xe06" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">General and administrative expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">447,275</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">413,518</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,373,033</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,304,873</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--IncomeTaxExpenseBenefit_msNILzSpL_zrerU2QlL365" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Income tax expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,300</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,210</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OtherNonoperatingIncome_iN_di_maNILzSpL_zF0zLSyLYPp2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Other income</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">(4,500</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">(4,500</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">(13,500</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">(13,500</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--NetIncomeLoss_iT_mtNILzSpL_zgpZIc9P5qp3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Net income</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,238,462</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,202,180</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,665,433</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,988,282</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

2053558

2035753

6166405

6664702

350760

399744

1075009

1312885

18717

22236

56675

66710

2844 2575 8455 4242

447275

413518

1373033

1304873

1300

1210

4500

13500

1238462

1202180

3665433

3988282

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.5in">10.</td> <td style="text-align: justify">SUBSEQUENT EVENTS</td></tr> </table> On October 8, 2026, the Company’s board of directors approved an amendment to the existing share repurchase program, increasing the aggregate number of shares authorized for repurchase from <span id="xdx_90E_ecustom--StockRepurchaseProgramNumberOfSharesPreviouslyRepurchaseAuthorizationLimit_iI_c20261007__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zDIihiNZN3Pl" title="Number of shares previously repurchase authorization limit">100,000 to <span id="xdx_90A_esrt--StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased_iI_c20261008__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__srt--RangeAxis__srt--MaximumMember_zHZbNXfFzRh9" title="Number of shares repurchase authorized">250,000 shares and extending the program for a new 12-month period commencing on October 8, 2026. In accordance with the dividend declared by the Company’s board of directors on July 28, 2026, a cash dividend of $0.11 per share in an aggregate amount of $1,250,834 was paid on October 15, 2026, to all shareholders of record on October 8, 2026.

100000 250000

2026-07-28

0.11

1250834

2026-10-15

2026-10-08

At December 31, 2025 and 2024, cash and restricted cash included $23,350 and $23,750, respectively, of restricted cash. At September 30, 2026 and 2025, cash and restricted cash included $8,750 and $13,847, respectively, of restricted cash.