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us-gaap:CommonClassCMember us-gaap:SubsequentEventMember 2026-09-28 2026-09-28 0001928581 us-gaap:SubsequentEventMember 2026-09-28 0001928581 us-gaap:SubsequentEventMember 2026-07-01 2026-07-01 0001928581 us-gaap:SubsequentEventMember 2026-07-01 iso4217:USD shares iso4217:USD shares pure iso4217:AUD GMEX:Segment GMEX:Integer false FY 0001928581 20-F false true 2026-06-30 --06-30 2026 false false 001-41774 GMEX ROBOTICS CORPORATION D8 5 Starkie Drive Bankstown Aerodrome NSW 2198 AU Chun Wai Edwin Tam 5 Starkie Drive Bankstown Aerodrome NSW 2198 AU +612 95245266 Email: edwin@gymdirect.com.au Class A Ordinary Shares, par value $0.000001 per share GMEX NASDAQ 361361 0.000001 89 0.000001 No No Yes Yes Non-accelerated Filer true false false false U.S. GAAP false true <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Risk Management and Strategy</b></span><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We have <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90E_ecyd--CybersecurityRiskManagementProcessesIntegratedFlag_dbT_c20250701__20260630_z1vO92mZDrD">implemented</span> processes for assessing, identifying and managing material risks from cybersecurity threats and monitoring the prevention, detection, mitigation and remediation of material cybersecurity incident. We have also integrated cybersecurity risk management into our overall risk management system.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_907_ecyd--CybersecurityRiskManagementProcessesIntegratedTextBlock_c20250701__20260630_z9s8cDKCTzv1">We have developed a cybersecurity threat defense system to address both internal and external threats. This system encompasses various levels, including network, host and application security and incorporates systematic security capabilities for threat defense, monitoring, analysis, response, deception and countermeasures. We strive to manage cybersecurity risks and protect sensitive information through various means, such as technical safeguards, procedural requirements, a program of monitoring our network, testing of aspects of our security posture, an incident response program, and cybersecurity awareness training for employees. We regularly monitor the performance of our apps, platform, and infrastructure to enable us to respond quickly to potential problems, including potential cybersecurity threats.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We do <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90B_ecyd--CybersecurityRiskManagementThirdPartyEngagedFlag_dbF_c20250701__20260630_zyVQkE4pK26g">not</span> engage any third parties in connection with the processes for assessing, identifying, and managing material risks from cybersecurity threats. As of the date of this annual report, we have <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90C_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_dbF_c20250701__20260630_z8odY2j1pLU3">not</span> experienced any material cybersecurity incidents or identified any material cybersecurity threats that have affected or are reasonably likely to materially affect us, our business strategy, results of operations or financial condition.</span></p>   true We have developed a cybersecurity threat defense system to address both internal and external threats. This system encompasses various levels, including network, host and application security and incorporates systematic security capabilities for threat defense, monitoring, analysis, response, deception and countermeasures. We strive to manage cybersecurity risks and protect sensitive information through various means, such as technical safeguards, procedural requirements, a program of monitoring our network, testing of aspects of our security posture, an incident response program, and cybersecurity awareness training for employees. We regularly monitor the performance of our apps, platform, and infrastructure to enable us to respond quickly to potential problems, including potential cybersecurity threats. false false <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Governance</b></span><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_906_ecyd--CybersecurityRiskBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock_c20250701__20260630_zS2xzBK67Ld4">Our board of directors is responsible for overseeing our cybersecurity risk management.</span> Our board of directors shall review, approve and maintain oversight of the disclosure (i) on Form 6-K for material cybersecurity incidents (if any) and (ii) related to cybersecurity matters in the periodic reports (including annual report on Form 20-F) of our Company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At management level, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_906_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleTextBlock_c20250701__20260630_z2Z0ZkkomlJ4">our Chief Executive Officer and Chief Financial Officer are responsible for assessing, identifying and managing material risks from cybersecurity threats to our Company and monitoring the prevention, detection, mitigation and remediation of material cybersecurity incident.</span> <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90D_ecyd--CybersecurityRiskProcessForInformingManagementOrCommitteesResponsibleTextBlock_c20250701__20260630_zckZOoxBHAgh">Our executive officers shall meet with the board of directors (i) in connection with each current report to furnish information concerning any material cybersecurity incident, report the status of any material cybersecurity incidents or material risks from cybersecurity threats to our Company, if any, and the relevant disclosure issue, and (ii) in connection with each annual report, present the disclosure concerning cybersecurity matters in Form 20-F.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_903_ecyd--CybersecurityRiskRoleOfManagementTextBlock_c20250701__20260630_zAXhE7A3WBq1">If a cybersecurity incident occurs, our executive officers will promptly organize relevant personnel for internal assessment and if it is determined that the incident could potentially be a material cybersecurity event, our executive officers will promptly report the incident and assessment results to our board of directors and external legal counsel, to the extent appropriate. Our executive officers shall prepare disclosure material on the cybersecurity incident for review and approval by the board of directors, and external legal counsel (if necessary), before it is disseminated to the public.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span> </p> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b></b></span> Our board of directors is responsible for overseeing our cybersecurity risk management. our Chief Executive Officer and Chief Financial Officer are responsible for assessing, identifying and managing material risks from cybersecurity threats to our Company and monitoring the prevention, detection, mitigation and remediation of material cybersecurity incident. Our executive officers shall meet with the board of directors (i) in connection with each current report to furnish information concerning any material cybersecurity incident, report the status of any material cybersecurity incidents or material risks from cybersecurity threats to our Company, if any, and the relevant disclosure issue, and (ii) in connection with each annual report, present the disclosure concerning cybersecurity matters in Form 20-F. If a cybersecurity incident occurs, our executive officers will promptly organize relevant personnel for internal assessment and if it is determined that the incident could potentially be a material cybersecurity event, our executive officers will promptly report the incident and assessment results to our board of directors and external legal counsel, to the extent appropriate. Our executive officers shall prepare disclosure material on the cybersecurity incident for review and approval by the board of directors, and external legal counsel (if necessary), before it is disseminated to the public. Astra Audit & Advisory LLC 6920 Tampa, Florida 14919028 2890822 7930000 447936 242079 1395618 3042629 400000 2500000 3743519 313979 600000 28836101 9589509 309509 20122 2097823 287322 3224 2100000 36611405 337504 337504 1161052 1161052 71456618 11395509 2004224 1326988 514310 335956 196587 22139 15283 295719 286378 2836392 2161192 41597 32177 38098883 54157 1848614 12182 42879643 2205551 7.2576 7.2576 940677978 940677978 361272 361272 290 290 2621959 2102 7.2576 7.2576 266794448 266794448 89 89 644 7.2576 7.2576 200000000 0 0 0 0 54946796 19874591 -1040090 -10219 -27952334 -10676516 28576975 9189958 71456618 11395509 5609615 5200138 5609615 5200138 5129025 3157996 480590 2042142 3214453 619108 2038392 1138266 1351648 1195958 546196 416596 434880 303869 1086 25907 9467 7612562 3683264 -7131972 -1641122 66754 2024942 285346 800000 600000 -39910 50675 -2819151 -2974088 -4818933 3681139 1510307 94633 8753 44 171909 215586 1204645 114006 -10143846 1291895 -17275818 -349227 333497 -17275818 -682724 -98424 3518 -17374242 -679206 -1013.18 -1013.18 -2421.01 -2421.01 17051 17051 282 282 277 2012 19014389 -13737 -9993792 9008872 11 80 869750 869830 2 10 -9548 -9538 3518 3518 -682724 -682724 290 2102 19874591 -10219 -10676516 9189958 86207 625655 27289703 -931447 26983911 43867 318364 6099902 6418266 230933 1676019 1392005 3068024 64 463 1344200 1344663 1038027 1038027 -15578 -15578 -98424 -98424 -17275818 -17275818 361361 2622603 54946796 -1040090 -27952334 28576975 -17275818 -682724 285346 25907 9467 434880 303869 -342122 -2819151 -2974088 39910 94633 3681139 1510307 66754 2024942 1658866 -50675 -4818933 1344663 300603 184493 11855 602836 -1472000 3429540 -2890 -600000 -600000 348560 -96647 178354 126856 -196587 -212094 9420 10657 54157 -304862 -315186 -8544595 -1016390 175638 7969910 315294 58565000 16254989 3224 -50598439 175638 5547 -23525 1038027 3496303 945000 212679 615015 63945000 8042737 15578 896415 71269664 2789042 98424 -3518 12028206 1951808 2890822 939014 14919028 2890822 243294 116014 2569320 119902 26983911 2151613 <p id="xdx_80A_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_zmTYxckc7Vzh" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>1. <span id="xdx_82A_zFFHulU9Elfa">Organization and principal activities</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">GMEX Robotics Corporation (the “Company”) was incorporated in the Cayman Islands on April 11, 2022 under the Companies Act as an exempted company with limited liability, and on March 5, 2026, the Company has completed its redomiciliation from the Cayman Islands to the British Virgin Islands as a BVI business company (the “BVI Company”). The redomiciliation was approved by the shareholders of the Company at the Company’s extraordinary general meeting of shareholders on December 12, 2025. In addition, on March 11, 2026, the Company rebranded its company name from Fitell Corporation to GMEX Robotics Corporation. The rebrand reflects a deliberate strategic evolution of the Company’s mission, extending its consumer-first foundation beyond fitness equipment e-commerce into the design and deployment of AI-powered robotics and intelligent consumer technologies.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company conducts its primary operations of selling gym and fitness equipment in Australia through its indirectly held, wholly owned subsidiaries that are incorporated and domiciled in Australia, namely GD Wellness Pty Ltd (“GD”). The Company holds GD via a wholly owned subsidiary, named KMAS Capital and Investment Pty Ltd (“KMAS”) which was incorporated and is domiciled in Australia.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_890_eus-gaap--ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestEffectsOfChangesNetTextBlock_zOlixgVBJVM1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Details of the Company and its subsidiaries are set out in the table as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B7_zy5SYuCmdJae" style="display: none">Schedule of the company and its subsidiaries</span></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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 style="padding-bottom: 1pt"> </td> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Percentage of effective ownership</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">Name</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Date of incorporation</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">June 30, <br/> 2026</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">June 30, <br/> 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Place of incorporation or latest redomestication</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Principal activities</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">GMEX Robotics Corporation (formerly known as Fitell Corporation)</td><td> </td> <td><span id="xdx_900_edei--EntityIncorporationDateOfIncorporation_c20250701__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GMEXRoboticsCorporationMember_z1F1xffc2gp6" title="Date of incorporation">April 11, 2022</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_eus-gaap--EquityMethodInvestmentAdditionalInformation_c20250701__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GMEXRoboticsCorporationMember_zpvN4net12Lf" title="Percentage of effective ownership description">Parent</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_eus-gaap--EquityMethodInvestmentAdditionalInformation_c20240701__20250630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GMEXRoboticsCorporationMember_zOFujwTvhzy9" title="Percentage of effective ownership description">Parent</span></span></td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_905_ecustom--EquityMethodInvestmentPlaceOfIncorporation_c20250701__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GMEXRoboticsCorporationMember_z52ZMZfQPYo2" title="Place of incorporation">BVI</span></td><td> </td> <td style="text-align: left"><span id="xdx_903_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250701__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GMEXRoboticsCorporationMember_zvsNZoztEuy5" title="Principal activities">Investment holdings</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 30%; text-align: left">KMAS Capital and Investment Pty Ltd</td><td style="width: 2%"> </td> <td style="width: 11%"><span id="xdx_903_edei--EntityIncorporationDateOfIncorporation_c20250701__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KMASCapitalAndInvestmentPtyLtdMember_z6FLFoyeBO9f" title="Date of incorporation">July 26, 2016</span></td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right"><span id="xdx_900_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KMASCapitalAndInvestmentPtyLtdMember_zwKkrjljCmI4" title="Percentage of effective ownership">100</span></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: 9%; text-align: right"><span id="xdx_90E_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20250630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KMASCapitalAndInvestmentPtyLtdMember_zpvpOUWJWgX8" title="Percentage of effective ownership">100</span></td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 11%"><span id="xdx_90E_ecustom--EquityMethodInvestmentPlaceOfIncorporation_c20250701__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KMASCapitalAndInvestmentPtyLtdMember_zR2OpgHAiUQc" title="Place of incorporation">Australia</span></td><td style="width: 2%"> </td> <td style="width: 16%; text-align: left"><span id="xdx_900_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250701__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KMASCapitalAndInvestmentPtyLtdMember_z19U89TSbe6l" title="Place of incorporation">Investment holdings</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">GD Wellness Pty Ltd</td><td> </td> <td><span id="xdx_909_edei--EntityIncorporationDateOfIncorporation_c20250701__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GDWellnessPtyLtdMember_zP0gu0a1Es2i" title="Date of incorporation">July 22, 2005</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GDWellnessPtyLtdMember_zilkWwalqJIa" title="Percentage of effective ownership">100</span></td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20250630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GDWellnessPtyLtdMember_zy8uFSqeJdHl" title="Percentage of effective ownership">100</span></td><td style="text-align: left">%</td><td> </td> <td><span id="xdx_908_ecustom--EquityMethodInvestmentPlaceOfIncorporation_c20250701__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GDWellnessPtyLtdMember_zttbLFx6PuYg" title="Place of incorporation">Australia</span></td><td> </td> <td style="text-align: left"><span id="xdx_909_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250701__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GDWellnessPtyLtdMember_zOSnwHrnzCLh" title="Principal activities">Sales of gym and fitness equipment</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_890_eus-gaap--ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestEffectsOfChangesNetTextBlock_zOlixgVBJVM1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Details of the Company and its subsidiaries are set out in the table as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B7_zy5SYuCmdJae" style="display: none">Schedule of the company and its subsidiaries</span></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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 style="padding-bottom: 1pt"> </td> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Percentage of effective ownership</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">Name</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Date of incorporation</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">June 30, <br/> 2026</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">June 30, <br/> 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Place of incorporation or latest redomestication</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Principal activities</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">GMEX Robotics Corporation (formerly known as Fitell Corporation)</td><td> </td> <td><span id="xdx_900_edei--EntityIncorporationDateOfIncorporation_c20250701__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GMEXRoboticsCorporationMember_z1F1xffc2gp6" title="Date of incorporation">April 11, 2022</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_eus-gaap--EquityMethodInvestmentAdditionalInformation_c20250701__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GMEXRoboticsCorporationMember_zpvN4net12Lf" title="Percentage of effective ownership description">Parent</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_eus-gaap--EquityMethodInvestmentAdditionalInformation_c20240701__20250630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GMEXRoboticsCorporationMember_zOFujwTvhzy9" title="Percentage of effective ownership description">Parent</span></span></td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_905_ecustom--EquityMethodInvestmentPlaceOfIncorporation_c20250701__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GMEXRoboticsCorporationMember_z52ZMZfQPYo2" title="Place of incorporation">BVI</span></td><td> </td> <td style="text-align: left"><span id="xdx_903_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250701__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GMEXRoboticsCorporationMember_zvsNZoztEuy5" title="Principal activities">Investment holdings</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 30%; text-align: left">KMAS Capital and Investment Pty Ltd</td><td style="width: 2%"> </td> <td style="width: 11%"><span id="xdx_903_edei--EntityIncorporationDateOfIncorporation_c20250701__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KMASCapitalAndInvestmentPtyLtdMember_z6FLFoyeBO9f" title="Date of incorporation">July 26, 2016</span></td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right"><span id="xdx_900_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KMASCapitalAndInvestmentPtyLtdMember_zwKkrjljCmI4" title="Percentage of effective ownership">100</span></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: 9%; text-align: right"><span id="xdx_90E_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20250630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KMASCapitalAndInvestmentPtyLtdMember_zpvpOUWJWgX8" title="Percentage of effective ownership">100</span></td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 11%"><span id="xdx_90E_ecustom--EquityMethodInvestmentPlaceOfIncorporation_c20250701__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KMASCapitalAndInvestmentPtyLtdMember_zR2OpgHAiUQc" title="Place of incorporation">Australia</span></td><td style="width: 2%"> </td> <td style="width: 16%; text-align: left"><span id="xdx_900_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250701__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KMASCapitalAndInvestmentPtyLtdMember_z19U89TSbe6l" title="Place of incorporation">Investment holdings</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">GD Wellness Pty Ltd</td><td> </td> <td><span id="xdx_909_edei--EntityIncorporationDateOfIncorporation_c20250701__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GDWellnessPtyLtdMember_zP0gu0a1Es2i" title="Date of incorporation">July 22, 2005</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GDWellnessPtyLtdMember_zilkWwalqJIa" title="Percentage of effective ownership">100</span></td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20250630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GDWellnessPtyLtdMember_zy8uFSqeJdHl" title="Percentage of effective ownership">100</span></td><td style="text-align: left">%</td><td> </td> <td><span id="xdx_908_ecustom--EquityMethodInvestmentPlaceOfIncorporation_c20250701__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GDWellnessPtyLtdMember_zttbLFx6PuYg" title="Place of incorporation">Australia</span></td><td> </td> <td style="text-align: left"><span id="xdx_909_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250701__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GDWellnessPtyLtdMember_zOSnwHrnzCLh" title="Principal activities">Sales of gym and fitness equipment</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 2022-04-11 Parent Parent BVI Investment holdings 2016-07-26 1 1 Australia Investment holdings 2005-07-22 1 1 Australia Sales of gym and fitness equipment <p id="xdx_80A_eus-gaap--SignificantAccountingPoliciesTextBlock_z8DVRyU5jHVf" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2. <span id="xdx_828_zfFq14ijSmQb">Summary of significant accounting policies </span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84E_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zS2UmKnOABp5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_86B_zH20pWpXn4Z6">Basis of Presentation</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The consolidated financial statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The consolidated financial statements have been prepared using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and presented in US dollars. The year end is June 30.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_844_eus-gaap--ConsolidationPolicyTextBlock_zH3kizoRFeBe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_86C_zzp7y2ovzcke">Basis of Consolidation</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The consolidated financial statements include the financial statements of the Company and its subsidiaries. All inter-company transactions and balances between the Company and its subsidiaries have been eliminated upon consolidation.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_840_ecustom--ConcentrationsofVendorsPolicyTextBlock_z706hgG1TV1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_863_zmDsUC9YMOof">Concentrations of Vendors</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the fiscal year ended June 30, 2026, there are four vendors of the Company which each accounts for more than ten percent of the total purchases. The top four suppliers account for <span id="xdx_90D_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20250701__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorOneMember_zwHaWsQeyR85" title="Concentration risk percentage">23.4</span>%, <span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20250701__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorTwoMember_zXSpFWWEDqj6" title="Concentration risk percentage">13.9</span>%, <span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20250701__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorThreeMember_zZL8gAxvpNkj" title="Concentration risk percentage">13.1</span>% and <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20250701__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorFourMember_zWjL0ZfxJ032" title="Concentration risk percentage">12.4</span>% of the total purchases respectively. During the fiscal year ended June 30, 2025, there are three vendors which account for more than 10% of the Company’s total purchases individually, and they account for <span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20240701__20250630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorOneMember_z1N2TR2xjEW5" title="Concentration risk percentage">22.48</span>%, <span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20240701__20250630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorTwoMember_z0Vswkn56c0e" title="Concentration risk percentage">18.54</span>% and <span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20240701__20250630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorThreeMember_zqdV288mxWla" title="Concentration risk percentage">10.92</span>% of the total purchases respectively. As of June 30, 2026 and 2025, there were four and three vendors, respectively, that accounted for <span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20250701__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--TradePayablesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--TopFourVendorsMember_zDovjineby4j" title="Concentration risk percentage">66</span>% and <span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20240701__20250630__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--TradePayablesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--TopThreeVendorsMember_z2HoAzgxso97" title="Concentration risk percentage">44</span>% of the trade payables, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_841_eus-gaap--ConcentrationRiskCreditRisk_zTZQzMvYQnUf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_861_zQSKLWyAGy1b">Concentration of Credit Risk</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.05pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial instruments that potentially subject the Company to concentrations of credit risk are cash, accounts receivable and other receivables arising from its normal business activities. The Company places its cash in what it believes to be credit-worthy financial institutions, yet the Company does not have any insuran<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ce</span> which covers the cash balances. The Company controls credit risk related to accounts receivable through credit approvals, credit limits and monitoring procedures. The Company routinely assesses the financial strength of its customers and, based upon factors surrounding the credit risk, establishes an allowance, if required, for uncollectible accounts and, as a consequence, believes that its accounts receivable credit risk exposure beyond such allowance is limited.</span></p> <p id="xdx_852_zvYMcywnb5G1" style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>GMEX ROBOTICS CORPORATION</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_840_eus-gaap--UseOfEstimates_zKDtya3TDjo" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_86D_zK6qkNSdsgf4">Use of Estimates</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The preparation of consolidated financial statements in conformity with US 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 consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Significant accounting estimates and assumptions are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred tax assets are recognized for all unused tax losses to the extent that it is probable that taxable profit will be available against which losses can be used in the future. Additionally, GMEX Robotics Corporation and all its subsidiaries (collectively, “the Group”) recognize deferred taxes based on temporary differences determined from the tax base and the carrying amount of certain assets and liabilities, using the rates in force. Management’s significant professional judgment is required to determine the deferred income and social contribution tax assets to be recognized based on reasonable timing and future taxable profit level jointly with future tax planning strategies.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company uses an incremental borrowing rate based on the information available at the adoption date in determining the present value of future payments, as most leases do not provide an implicit rate.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company analyzed the convertible notes under ASC 815 and determined there were certain features not clearly and closely related to the host debt instrument. As such, the Company elected the fair value option to fair value the convertible notes under the guidance in ASC 825.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company regularly assesses the impairment indicators of goodwill and intangible assets with indefinite useful lives. Determination of the recoverable amount of the cash-generating unit to which goodwill was attributed also includes the use of estimates and requires significant judgment by management.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company assesses the aggregate relative fair values of the warrants by using the Monte Carlo and Black-Scholes models, which to some extent, also requires judgement by management.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_845_eus-gaap--RevenueFromContractWithCustomerPolicyTextBlock_zdTRzBCCQJXc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_860_zah71ohJiRrj">Revenue Recognition</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.05pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company generates its main income source from the sales of merchandise, which includes the sales of various gym equipment and fitness products. It recognizes this merchandise revenue in accordance with Accounting Standards Update (“ASU”) 2014-09, “<i>Revenue from contracts with customers,”</i> (Topic 606). Revenue is recognized when a customer obtains control of promised goods or services. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The amount of revenue that is recorded reflects the consideration that the Company expects to receive in exchange for those goods. The Company applies the following five-step model in order to determine this amount: (i) identification of the promised goods in the contract; (ii) determination of whether the promised goods are performance obligations, including whether they are distinct in the context of the contract; (iii) measurement of the transaction price, including the constraint on variable consideration; (iv) allocation of the transaction price to the performance obligations; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation. The Company’s main revenue stream is from sales of products. The Company recognizes as revenues the amount of the transaction price that is allocated to the respective performance obligation when the performance obligation is satisfied or as it is satisfied. Generally, the Company’s performance obligations are transferred to customers at a point in time, typically upon delivery or when control of the goods has effectively passed to customers. The Company offers refunds, repairs and replacements in accordance with the Australian Consumer Law. The Company also provides <span id="xdx_906_eus-gaap--StandardProductWarrantyDescription_c20250701__20260630_zN5ytsNO7cs1" title="Warranty description">warranties up to 12 months for home grade and light commercial customers, and up to 10 years for Commercial customers</span>. The Company recognized the estimated sales discount and returns against its revenues in the same period as the original sales transaction.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.05pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.05pt; text-align: justify">The Company evaluates shipping and handling activities performed outbound to customers. Pursuant to the practical expedient under ASC 606, the Company has elected to account for shipping and handling activities that occur <span style="font-weight: normal"><i>after</i></span> control of the related products has transferred to the customer as <b>fulfillment activities</b> rather than as a separate performance obligation. Amounts billed to customers for shipping and handling are included as a component of <b>Revenue</b> in the consolidated statements of operations and comprehensive loss. The Company records these amounts on a gross basis, as the Company maintains primary responsibility for fulfillment, sets the shipping prices charged to customers, and directs the delivery services. Costs incurred by the Company for shipping and handling which primarily includes carrier fees, freight, and handling supplies are classified within <b>Cost of Goods Sold</b> as incurred.</p> <p id="xdx_85A_zydp2Bs4IyI2" style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>GMEX ROBOTICS CORPORATION </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_849_eus-gaap--RevenueRecognitionDeferredRevenue_zjL8tiZdWjN6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.05pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_86E_zyYwGydWuqxl">Deferred Revenue</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.05pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.05pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company recognized the deposits received from its customers as deferred revenue if the goods or service have not been delivered. It would be recognized as revenue when the goods or service are delivered. During the fiscal years ended June 30, 2026 and 2025, a total of $<span id="xdx_90A_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_c20250701__20260630_zyp2YAV6arx8" title="Deferred revenue, revenue recognized">335,956</span> and $<span id="xdx_909_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_c20240701__20250630_zgO6KzDatHZf" title="Deferred revenue recognized">209,100</span>, respectively, of deferred revenue was recognized into merchandise revenue. At June 30, 2026 and 2025, a total of $<span id="xdx_902_eus-gaap--DeferredRevenueCurrent_iI_c20260630_zC37dlO9ZwL1" title="Deferred revenue">514,310</span> and $<span id="xdx_90A_eus-gaap--DeferredRevenueCurrent_iI_c20250630_zWXSOYasslhk" title="Deferred revenue">335,956</span>, respectively, of revenue has been deferred to be recognized in future periods as merchandise revenue.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.05pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_844_eus-gaap--CompensationRelatedCostsPolicyTextBlock_zTQ0CT6wYMQ" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_864_zMntFFtIw1W2">Stock-based Compensation</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company records stock-based compensation in accordance with the provisions of the Accounting Standards Codification (“ASC”) 718, “<i>Accounting for Stock Compensation</i>,” which establishes accounting standards for the transaction in which an entity exchanges its equity instruments for goods or services. In accordance with guidance provided under ASC 718, the Company recognizes an expense for the fair value of its stock awards at the time of the grant and the fair value of its outstanding stock options as they vest, whether held by employees or others. During the fiscal years ended June 30, 2026 and 2025, the Company has issued 64 and nil shares for services, respectively, and the value of those shares were determined at the prevailing market prices at the time of issuing.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.05pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_849_eus-gaap--RevenueRecognitionLoyaltyPrograms_zU0BujjJMSS2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_867_zVAgkTDUlfmj">Customers Loyalty Program</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.05pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For certain sales transactions, the Company offers loyalty points to its customers based on the dollar value of the transaction which gives the customer the option to acquire additional goods or services at a price that is lower than its stand-alone selling price. In accordance with Topic 606, the Company evaluates whether these loyalty points constitute separate performance obligations and the need to allocate the transaction price between revenue and performance obligation. As of June 30, 2026 and 2025, the Company does not believe that any separate performance obligation under the loyalty program is material.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.05pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84D_ecustom--FairValueOptionPolicyPolicyTextBlock_z52X8cfrwdQ2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_863_z8oBYlWizFEf">Fair Value Option (“FVO”) Election</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company entered into convertible notes payable, measured at fair value on September 23, 2025, October 8, 2025, November 7, 2025, March 13, 2026 and May 27, 2026 (the “Convertible Notes at Fair Value”). As permitted under ASC 825, <i>Financial Instruments</i>   (“ASC 825”), the Company elected the FVO to account for the Convertible Notes at Fair Value. In accordance with ASC 825, the Company recorded them at fair value. The FVO may be applied instrument by instrument, but it is irrevocable. Subsequent changes in fair value would be recorded as a separate line in the consolidated statements of operations and comprehensive loss. As a result of applying the FVO, direct costs and fees related to the Convertible Notes at Fair Value were expensed as incurred. The Company concluded it was appropriate to apply the FVO to Convertible Notes at Fair Value because they are liabilities that are not, in whole or in part, classified as a component of stockholders’ equity. In addition, the Convertible Notes at Fair Value met other applicable criteria for electing the FVO under ASC 825.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.05pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_849_eus-gaap--FairValueMeasurementPolicyPolicyTextBlock_zfZdxyDFosIl" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_867_zGHOO0ulcSll">Fair Value Measurements</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The authoritative guidance on fair value measurements establishes a three-tier fair value hierarchy for disclosure of fair value measurements as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 1 - Quoted prices for identical assets or liabilities in active markets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2 - Inputs other than quoted prices within Level 1 that are observable either directly or indirectly, including quoted prices in markets that are not active, quoted prices in active markets for similar assets or liabilities, and observable inputs other than quoted prices such as interest rates or yield curves.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3 - Unobservable inputs reflecting management’s view about the assumptions that market participants would use in pricing the asset or liability.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Assets and liabilities measured at fair value are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires management to make judgments and consider factors specific to the asset or liability.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of June 30, 2026, the Company has outstanding convertible notes payable held a fair value and the estimated fair values of these instruments approximated their carrying values due to their relatively short maturities.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in"> </td> <td style="text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Financial Instruments Recorded at Fair Value</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following tables present the Company’s fair value hierarchy for its financial assets and liabilities that are measured at fair value on a recurring basis and indicate the level within the fair value hierarchy of the valuation techniques the Company utilized to determine such fair value:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>GMEX ROBOTICS CORPORATION </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p id="xdx_890_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_z3kjqXjnUKNc" style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B9_zeFbeSXrGBu9" style="display: none">Schedule of financial instruments recorded at fair value</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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 style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20260630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zmz1iYUSs9u2" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Level 1</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zwrqyng0CIC5" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Level 2</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z1ugGLJ82YB" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Level 3</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260630_zcO18DIJlPD1" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Total</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Fair Value Measurements at June 30, 2026</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Level 1</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Level 2</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Level 3</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Total</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Assets:</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--FiniteLivedIntangibleAssetsNet_iI_z5penwQFVnhc" style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Digital Assets <i>(Refer Note 4)</i></span></td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">36,611,405</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0763">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0764">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">36,611,405</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--Investments_iI_zHHwiYu9qQMb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investments in a Fund <i>(Refer Note 5)</i></span></td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7,933,224</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0768">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0769">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7,933,224</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--AssetsFairValueDisclosure_iI_zRR9ugcK0Yxa" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Assets</span></td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">44,544,629</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0773">-</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0774">-</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">44,544,629</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--ConvertibleLongTermNotesPayable_iI_zEUumMpQoO87" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Convertible Notes at Fair Value <i>(Refer Note 11)</i></span></td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0777">-</span></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">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0778">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">38,098,883</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">$</td><td style="border-bottom: Black 1pt solid; text-align: right">38,098,883</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LiabilitiesFairValueDisclosure_iI_zgKJ3A3TkEFa" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Liabilities</span></td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0782">-</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0783">-</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">38,098,883</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">38,098,883</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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; background-color: White"> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zo1jNQhdCkV5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Level 1</b></span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20250630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zH943d9G6IVb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Level 2</b></span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z7uPiDZRAMzc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Level 3</b></span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250630_zmUO1jA8EAO2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Total</b></span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Fair Value Measurements at June 30, 2025</b></span></td><td style="padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Level 1</b></span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Level 2</b></span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Level 3</b></span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Total</b></span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Assets:</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--FiniteLivedIntangibleAssetsNet_iI_zuiWDDBnRwM4" style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Digital Assets <i>(Refer Note 4)</i></span></td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0787">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0788">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0789">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0790">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--Investments_iI_zGuVIcn8lFK4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investments in a Fund <i>(Refer Note 5)</i></span></td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0792">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0793">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0794">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0795">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--AssetsFairValueDisclosure_iI_z2cSt2ndyeri" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Assets</span></td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0797">-</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0798">-</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0799">-</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0800">-</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--ConvertibleLongTermNotesPayable_iI_zAGEzfddur2i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Convertible Notes at Fair Value <i>(Refer Note 11)</i></span></td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0802">-</span></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">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0803">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0804">-</span></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">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0805">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LiabilitiesFairValueDisclosure_iI_z0ZkzoUA37i2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Liabilities</span></td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0807">-</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0808">-</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0809">-</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0810">-</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8AC_z3TinC0GD617" style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84D_ecustom--ConvertibleNotesPayableAtFairValuePolicyPolicyTextBlock_zftLiWAgbIXf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_86A_z4X1h4ID4OB6">Convertible notes payable, at fair value</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"> </p> <p id="xdx_89A_eus-gaap--ConvertibleDebtTableTextBlock_z53lYOPikvAc" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table shows the change in the fair value of the Convertible Notes measured at Fair Value:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B1_zCtDlWPhZs7b">Schedule of convertible notes payable, at fair value</span></span></p> <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="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convertible Note payable at fair value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Balance as of June 30, 2024</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td id="xdx_982_eus-gaap--ConvertibleLongTermNotesPayable_iS_c20240701__20250630_zPXe6boxw4P2" style="font-weight: bold; text-align: right" title="Balance, convertible note payable at fair value"><span style="-sec-ix-hidden: xdx2ixbrl0816">-</span></td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Issuance of convertible notes at fair value</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ProceedsFromConvertibleDebt_c20240701__20250630_zqHZQhApQq15" style="text-align: right" title="Issuance of convertible notes at fair value"><span style="-sec-ix-hidden: xdx2ixbrl0818">-</span></td><td style="text-align: left"> </td></tr> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="display: none; text-align: left"></td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_98B_ecustom--ChangeInFairValueOfConvertibleNotesAtFairValue_c20250701__20260630_zZfgMvMJ4MUe" style="display: none; text-align: right" title="Change in fair value of Convertible Notes at Fair Value">(2,661,956</td><td style="display: none; text-align: left">)</td></tr> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="display: none; text-align: left"></td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_98B_eus-gaap--DebtConversionConvertedInstrumentAmount1_iN_di_c20250701__20260630_zVItsXAKWTS5" style="display: none; text-align: right" title="Conversion into common stock">(28,003,094</td><td style="display: none; text-align: left">)</td></tr> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_984_ecustom--ExchangeOfConvertibleNotes_c20250701__20260630_zRywkBE8rEh9" style="display: none; text-align: right" title="Exchange of Convertible Notes">4,818,933</td><td style="display: none; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gain on extinguishment of debt recorded as a capital transaction</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--GainsLossesOnExtinguishmentOfDebt_c20240701__20250630_zvlRKYGJ74U4" style="text-align: right" title="Gain on extinguishment of debt recorded as a capital transaction"><span style="-sec-ix-hidden: xdx2ixbrl0826">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Change in fair value of related party note and convertible notes at fair value</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--ChangeInFairValueOfRelatedPartyNoteAndConvertibleNotesAtFairValue_c20240701__20250630_zSeUooULZ7p7" style="border-bottom: Black 1pt solid; text-align: right" title="Change in fair value of related party note and convertible notes at fair value"><span style="-sec-ix-hidden: xdx2ixbrl0828">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance as of June 30, 2025</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98F_eus-gaap--ConvertibleLongTermNotesPayable_iE_c20240701__20250630_zm1Ni54oBznb" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Balance, convertible note payable at fair value"><span style="-sec-ix-hidden: xdx2ixbrl0830">-</span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Balance as of June 30, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td id="xdx_983_eus-gaap--ConvertibleLongTermNotesPayable_iS_c20250701__20260630_zude9tMsU0Ph" style="font-weight: bold; text-align: right" title="Balance, convertible note payable at fair value"><span style="-sec-ix-hidden: xdx2ixbrl0832">-</span></td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: left">Issuance of convertible notes at fair value</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--ProceedsFromConvertibleDebt_c20250701__20260630_zUXm9WAlL9l2" style="width: 16%; text-align: right" title="Issuance of convertible notes at fair value">63,945,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Change in fair value of Convertible Notes at Fair Value</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--ChangeInFairValueOfConvertibleNotesAtFairValue_c20250701__20260630_zMVLwVysZKij" style="text-align: right" title="Change in fair value of Convertible Notes at Fair Value">(2,661,956</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Conversion into common stock</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--DebtConversionConvertedInstrumentAmount1_iN_di_c20250701__20260630_zMCbfxanro9c" style="text-align: right" title="Conversion into common stock">(28,003,094</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Exchange of Series C Convertible Notes into Series D Convertible Notes</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_ecustom--ExchangeOfConvertibleNotes_c20250701__20260630_zjWVAWSE0xO2" style="border-bottom: Black 1pt solid; text-align: right" title="Exchange of Convertible Notes">4,818,933</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance as of June 30, 2026</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98F_eus-gaap--ConvertibleLongTermNotesPayable_iE_c20250701__20260630_zxW2QXEzYaq8" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Balance, convertible note payable at fair value">38,098,883</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8AA_znElbGfyZUIc" style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>GMEX ROBOTICS CORPORATION </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company accounts for its convertible debt under the fair value option. At the issuance date of the Convertible Notes at Fair Value, the Company determined that the fair value approximated the principal amount.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The measurement of fair value of the Convertible Notes at Fair Value as of June 30, 2026 was estimated based on significant inputs not observable in the market, which represents a Level 3 measurement within the fair value hierarchy. The Company used a Monte Carlo Simulation Model, which incorporates estimates and assumptions concerning the Company’s prospects and market indications to estimate the value of the Convertible Notes at Fair Value. The Convertible Notes at Fair Value are classified as Level 3 as there were no quotable prices for identical assets or quoted prices for similar instruments. Significant inputs and results arising from the Monte Carlo Simulation process are as follows for the Convertible Notes at Fair Values:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_890_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zdfQHe9jMJX9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BD_ztEm6CjXcVF7">Schedule of significant inputs and results arising from the monte carlo simulation process for the convertible notes at fair values</span></span></p> <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 style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Inception Date</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Inception Date</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Inception Date</td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">September 23, 2025</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">October 8, 2025</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">November 7, 2025</td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Note</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Note</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Note</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left">Underlying market price on valuation date</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--DebtInstrumentMeasurementInput_iI_c20250923__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zNy931eAmI2e" style="width: 14%; text-align: right" title="Fair value of measurement input">4,264</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--DebtInstrumentMeasurementInput_iI_c20251008__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zZ3F553j5gD" style="width: 14%; text-align: right" title="Fair value of measurement input">2,969</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--DebtInstrumentMeasurementInput_iI_c20251107__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zFt51HuUiv91" style="width: 14%; text-align: right" title="Fair value of measurement input">665</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Effective contractual conversion rates</td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eus-gaap--DebtInstrumentMeasurementInput_iI_c20250923__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputConversionPriceMember_zo5TBb4UNA2k" style="text-align: right" title="Fair value of measurement input">4,654</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--DebtInstrumentMeasurementInput_iI_c20251008__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputConversionPriceMember_z0cvSssGNCea" style="text-align: right" title="Fair value of measurement input">3,036</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--DebtInstrumentMeasurementInput_iI_c20251107__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputConversionPriceMember_zUn9RVucOCS9" style="text-align: right" title="Fair value of measurement input">913</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Contractual term to maturity</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_eus-gaap--DebtInstrumentMeasurementInput_iI_c20250923__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputMaturityMember_zBvJXGbGvz5d" title="Fair value of measurement input">2 </span>Years</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_905_eus-gaap--DebtInstrumentMeasurementInput_iI_c20251008__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputMaturityMember_zXZl3kdQ4Dbf" title="Fair value of measurement input">2</span> Years</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eus-gaap--DebtInstrumentMeasurementInput_iI_c20251107__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputMaturityMember_z5f3ZgfMbKAb" title="Fair value of measurement input">2</span> Years</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Market volatility:</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 style="vertical-align: bottom; background-color: White"> <td>Volatility</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--DebtInstrumentMeasurementInput_iI_c20250923__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember_z2sdJ1gIWMQ6" style="text-align: right" title="Fair value of measurement input">174.05</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--DebtInstrumentMeasurementInput_iI_c20251008__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember_zYTxcArR6HWg" style="text-align: right" title="Fair value of measurement input">173.15</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--DebtInstrumentMeasurementInput_iI_c20251107__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember_zP6hKFDeQ1Ta" style="text-align: right" title="Fair value of measurement input">172.75</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Discount rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--DebtInstrumentMeasurementInput_iI_c20250923__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputDiscountRateMember_zSAMqv5zNOQ9" style="text-align: right" title="Fair value of measurement input">16.79</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--DebtInstrumentMeasurementInput_iI_c20251008__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputDiscountRateMember_zMsTaOGcKCAe" style="text-align: right" title="Fair value of measurement input">16.84</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--DebtInstrumentMeasurementInput_iI_c20251107__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputDiscountRateMember_zxKvOriqVbCf" style="text-align: right" title="Fair value of measurement input">16.81</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk-free rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--DebtInstrumentMeasurementInput_iI_c20250923__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zAsWJfUPYhH1" style="text-align: right" title="Fair value of measurement input">3.53</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--DebtInstrumentMeasurementInput_iI_c20251008__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_z6yOB6qblz58" style="text-align: right" title="Fair value of measurement input">3.58</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--DebtInstrumentMeasurementInput_iI_c20251107__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zNKBzxHxYt0b" style="text-align: right" title="Fair value of measurement input">3.55</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </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> </table> <p style="margin: 0"> </p> <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 style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Inception Date</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Inception Date</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Year Ended</td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">March 13, 2026</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"><p style="margin: 0">May 27, 2026</p></td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">June 30, 2026</td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Note</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Note</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Note</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Underlying market price on valuation date</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260313__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zNuVSrZyndfl" style="width: 14%; text-align: right" title="Fair value of measurement input">74.34</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260527__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zlU55Zwo2Iv6" style="width: 14%; text-align: right" title="Fair value of measurement input">15.75</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_z9CkCMAvilg5" style="width: 14%; text-align: right" title="Fair value of measurement input">3.47</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Effective contractual conversion rates</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_900_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260313__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputConversionPriceMember_zPq5bLlr7ebj" title="Fair value of measurement input">115.66</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90E_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260527__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputConversionPriceMember_zHhfouFUjj03" title="Fair value of measurement input">20.08</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputConversionPriceMember__srt--RangeAxis__srt--MinimumMember_zFnRN7Os54V3" title="Fair value of measurement input">20.08</span> - <span id="xdx_907_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputConversionPriceMember__srt--RangeAxis__srt--MaximumMember_z8NGCsPZIFq" title="Fair value of measurement input">4,654</span> </span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Contractual term to maturity</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260313__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputMaturityMember_zCDEIlGIN4S9" title="Fair value of measurement input">2</span> Years</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260527__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputMaturityMember_zwSmgrKhw6Bl" title="Fair value of measurement input">2</span> Years</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputMaturityMember__srt--RangeAxis__srt--MinimumMember_zCfFG6Fxbcra" title="Fair value of measurement input">1.23</span> - <span id="xdx_90E_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputMaturityMember__srt--RangeAxis__srt--MaximumMember_zlWxCtAfTH8l" title="Fair value of measurement input">1.91</span> Years</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Market volatility:</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 style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260313__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember_zJ9bzCqVFYGk" title="Fair value of measurement input">104.19</span></td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260527__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember_zj4z9Wejj0Aa" title="Fair value of measurement input">102.95</span></td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember__srt--RangeAxis__srt--MinimumMember_zBObDrsQWqWg" title="Fair value of measurement input">82.71</span> - <span id="xdx_90F_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember__srt--RangeAxis__srt--MaximumMember_zk6fDhLKMib3" title="Fair value of measurement input">100.68</span> </span></td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Discount rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260313__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputDiscountRateMember_zXkkeJewBJCl" style="text-align: right" title="Fair value of measurement input">16.99</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260527__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputDiscountRateMember_z2QmVElY86zh" style="text-align: right" title="Fair value of measurement input">17.26</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputDiscountRateMember__srt--RangeAxis__srt--MinimumMember_zgnuv7MBTzF5" title="Fair value of measurement input">17.28</span> - <span id="xdx_908_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputDiscountRateMember__srt--RangeAxis__srt--MaximumMember_zzzPKJXThmk3" title="Fair value of measurement input">17.39</span> </span></td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Risk-free rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260313__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zDbzsUgHV3k9" style="text-align: right" title="Fair value of the Convertible Notes">3.73</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260527__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zxsFSsYdTnGl" style="text-align: right" title="Fair value of the Convertible Notes">4.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_906_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MinimumMember_zeattzRPcgCk" title="Fair value of the Convertible Notes">4.02</span> - <span id="xdx_903_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MaximumMember_zhwxpWn9K3u5" title="Fair value of the Convertible Notes">4.13</span> </span></td><td style="text-align: left">%</td></tr> </table> <p id="xdx_8A8_zdsYSoQENsZa" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></p><p id="xdx_84F_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zITLYJ63G7re" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_869_zSCGEWhQXezi">Fair Value of Financial Instruments</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ASC Subtopic 825-10, <i>Financial Instruments</i> requires disclosure of the fair value of certain financial instruments. The carrying value of cash and cash equivalents, accounts payable and accrued liabilities as reflected in the consolidated balance sheets, are approximately fair value because of the short-term maturity of these instruments. All other significant financial assets, financial liabilities and equity instruments of the Company are either recognized or disclosed in the consolidated financial statements together with other information relevant for making a reasonable assessment of future cash flows, interest rate risk and credit risk. Where practicable the fair values of financial assets and financial liabilities have been determined and disclosed; otherwise only available information pertinent to fair value has been disclosed.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>GMEX ROBOTICS CORPORATION </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_844_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_z0M9GGowA3S7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_862_zGy6Muun2xQ3">Cash and Cash Equivalents</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_847_ecustom--DigitalAssetsPolicyTextBlock_zDO9c24WJJVd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_866_zRJZrzMBBvea">Digital assets </span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since September 2025, the Company has begun investing in digital assets. The Company accounts for its digital assets, which are comprised of cryptocurrencies and stablecoins, as indefinite-lived intangible assets. The digital assets are initially recorded at cost and are subsequently remeasured on the consolidated balance sheet at fair value. The cost of cryptocurrencies disposed of is determined using the first-in, first-out (FIFO) method. Upon disposal, the difference between the net disposal proceeds and the carrying amount of the cryptocurrencies disposed of is recognised in profit or loss. Staking rewards are recognized as other income when the Company obtains control of the awarded tokens. Under the adoption of ASU 2023-08 on July 1, 2025, cryptocurrencies and stablecoins are measured at fair value as of each reporting period. As of June 30, 2026, the Company held $<span id="xdx_901_eus-gaap--CryptoAssetCost_iI_c20260630__us-gaap--DebtInstrumentAxis__custom--SeriesNoteAMember_ziLKoYw6Fupl" title="Crypto asset collateral">1,230,805</span> of cryptocurrencies as the collateral of the Series Note A, and $<span id="xdx_900_eus-gaap--CryptoAssetCost_iI_c20260630__us-gaap--DebtInstrumentAxis__custom--SeriesNoteCMember_zCUIBkw38dh5" title="Crypto asset collateral">35,380,600</span> of stablecoins as the collateral of the Series Note D. These collaterals are being held in a BitGo account which are owned by the Company, and jointly-controlled by the Company and the note holders of the Series Note A and Series Note D. The custodian fees are recorded as costs embedded in the general and administrative expenses.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company determines and records the fair value of their digital assets in accordance with ASC Topic 820, “<i>Fair Value Measurement</i>”, based on quoted prices on the active exchange(s) that they have determined is the principal market for such assets (Level 1 inputs). The Company determines the cost basis of their digital assets using the cost at the time of acquisition of each unit received. Realized and unrealized gains and losses are recorded in the Company’s consolidated statements of operations and comprehensive loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84B_eus-gaap--EquityMethodInvestmentsPolicy_zj1Ak2nT6RHg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_86A_z8zVGKVRJxE2">Investment in funds </span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company accounts for its investment in funds in accordance with ASC Topic 825, <i>Financial Instruments</i>. The investments held by the Company during the year ended June 30, 2026, are treated as a trading fund with the realized or unrealized gains and losses reflected in Other income (expense) on the consolidated statements of operations and comprehensive loss. During the year ended June 30, 2026 and 2025, the Company recorded an unrealized loss on investments in fund of $<span id="xdx_906_eus-gaap--InvestmentCompanyLossOnInvestmentInViolation_c20250701__20260630_ztqgH9qZNwX6" title="Unrealized loss on investment">39,910</span> and <span id="xdx_90D_eus-gaap--InvestmentCompanyLossOnInvestmentInViolation_dxL_c20240701__20250630_zwexZDFbk8Ec" title="Unrealized loss on investment::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0942">nil</span></span>, respectively. Investment in funds are stated at fair value in accordance with ASC Topic 321, <i>Investments- Equity Securities</i>. Any changes in the fair value of the Company’s investment in funds are included in net income (loss) under the caption of Unrealized gain (loss) from investment in funds. The market value of the investment in funds is determined using prices as reflected on an established market, using Level 1 fair value inputs. Realized and unrealized gains and losses are determined on historical cost basis. The investments in funds totals $<span id="xdx_900_eus-gaap--MarketableSecuritiesCurrent_iI_c20260630_zqxOng7cGSZg" title="Investment in funds">7,930,000</span> and <span id="xdx_901_eus-gaap--MarketableSecuritiesCurrent_iI_dxL_c20250630_zkconApr65e1" title="Investment in funds::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0946">nil</span></span> as of June 30, 2026 and 2025, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_842_eus-gaap--MarketableSecuritiesPolicy_zkU4XVCFQeyj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_869_zdVzGczxJsC1">Marketable Securities</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company accounts for investments in marketable securities in accordance with ASC Topic 825, <i>Financial Instruments. </i>The investments held by the Company during the fiscal years ended June 30, 2026 and 2025, are treated as trading securities with the realized or unrealized gains and losses reflected in Other income (expense) on the consolidated statements of operations and comprehensive loss. During the years ended June 30, 2026 and 2025, the Company recorded a realized gain on investments in marketable securities of <span id="xdx_90E_ecustom--MarketableSecuritiesRealizedOnGainLoss_dxL_c20250701__20260630_z2xd7yHTSzfa" title="Realized gain on investments::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0950">nil</span></span> and $<span id="xdx_90D_ecustom--MarketableSecuritiesRealizedOnGainLoss_c20240701__20250630_zO4C9Op2Oi43" title="Unrealized loss on investments">50,675</span>, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84D_eus-gaap--AdvertisingCostsPolicyTextBlock_zop9Essag0c5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_862_zkJsjg2YHBw9">Advertising and Promotion</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company follows the policy of charging the costs of advertising, marketing, and public relations to expense as incurred. The Company has $<span id="xdx_90E_eus-gaap--SellingAndMarketingExpense_c20250701__20260630_zCbf87huq5l3" title="Sales and marketing expenses">546,196</span> and $<span id="xdx_90B_eus-gaap--SellingAndMarketingExpense_c20240701__20250630_zoMp8sDtapWf" title="Sales and marketing expenses">416,596</span> in sales and marketing expenses for the years ended June 30, 2026 and 2025, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_846_eus-gaap--IncomeTaxPolicyTextBlock_zaAE3EWZuZef" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_860_zmlNk703n4gi">Income Taxes</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax basis and operating loss, capital loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. The Company records interest and penalties related to unrecognized tax benefits as a component of general and administrative expenses. The Company’s federal tax return and any state tax returns are not currently under examination.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company has adopted ASC 740-10, <i>Accounting for Income Taxes</i>, which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed annually from differences between the consolidated financial statement and tax basis of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>GMEX ROBOTICS CORPORATION </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_843_eus-gaap--InventoryPolicyTextBlock_zWdFw8OZpqO1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_865_zdy4xLm7xhUd">Inventory</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inventory consists of only finished goods and is stated at the lower of cost and net realizable value on a ‘first in first out’ basis. Cost comprises of direct materials and delivery costs, direct labor, import duties and other taxes, and an appropriate proportion of variable and fixed overhead expenditure based on normal operating capacity. Costs of purchased inventory are determined after deducting rebates and discounts received or receivable.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Stock in transit is stated at the lower of cost and net realizable value. Cost comprises purchase and delivery costs, net of rebates and discounts received or receivable.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net realizable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company regularly reviews the valuation of inventory and establishes an inventory reserve allowance for slow-moving, obsolete, excess, or damaged inventory, as well as inventory with net realizable values below cost.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company records an allowance for potentially excess and obsolete inventory based upon recent sales history, the quantity of inventory on-hand, and a forecast of potential use of the inventory. The Company periodically reviews inventory to identify excess quantities and part numbers that are experiencing a reduction in demand. Any part numbers with quantities identified during this process are reserved for at rates based upon management’s judgment, historical rates, and consideration of possible scrap and liquidation values which may be as high as 100% of cost if no liquidation market exists for the part.  </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended June 30, 2026, the Company recorded allowance of inventory of $<span id="xdx_904_eus-gaap--InventoryAdjustments_iI_c20260630_zRms5L6RD2v9" title="Allowance of inventory">1,658,866</span> (2025:<span id="xdx_90F_eus-gaap--InventoryAdjustments_iI_dxL_c20250630_zuk6yA642WBf" title="Allowance of inventory::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0966">nil</span></span>), which are included in cost of goods sold on the consolidated statements of operations and comprehensive loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_844_eus-gaap--TradeAndOtherAccountsReceivablePolicy_zPxihh5GZLV3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_86C_z5swh130iho8">Accounts Receivable &amp; Note Receivable</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company has applied the simplified approach to measuring expected credit losses, which uses a lifetime expected loss allowance. To measure the expected credit losses, trade receivables have been grouped based on days overdue. Account balances deemed to be uncollectible are charged to bad debt expense and included in the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. As of June 30, 2026 and 2025, the Company has considered <span id="xdx_90B_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iI_do_c20260630_zcdRFdaMR8w1" title="Allowance for doubtful accounts receivable"><span id="xdx_906_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iI_do_c20250630_zEI0V6Qdk33" title="Allowance for doubtful accounts receivable">no</span></span> allowance for doubtful receivable accounts.  </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company estimates expected credit losses over the contractual life of its trade accounts receivable and note receivable using the Current Expected Credit Loss (CECL) model in accordance with ASC 326. The allowance for credit losses reflects management’s estimate of expected credit losses inherent in the outstanding receivable balances as of each balance sheet date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84B_ecustom--PrepaidExpensesAndDepositsPolicyTextBlock_z7mTe8K4ekK" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_861_zSoE7HNYa5f9">Prepaid Expenses and Deposits</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prepaid expenses consist of advance payments for goods and services and are recognized as expense over the periods benefited.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deposits primarily represent amounts advanced in connection with potential acquisition, investment, or strategic business transactions. Such deposits are recorded at cost and are reviewed periodically to assess recoverability. Upon completion of the related transaction, the deposit is applied against the purchase consideration or otherwise accounted for in accordance with the nature of the transaction. As of June 30, 2026, deposits related to potential acquisition and investment opportunities amounted to $<span id="xdx_901_eus-gaap--Deposits_iI_c20260630_zDfp0BDVg2nl" title="Deposits for investment">2,060,000</span> (2025: <span id="xdx_90B_eus-gaap--Deposits_iI_dxL_c20250630_zkxDL0emwcgd" title="Deposits for investment::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0978">nil</span></span>). If the transaction is terminated or the deposit is determined to be unrecoverable, the amount is written off in the period such determination is made. At June 30, 2026 and 2025, the Company has considered <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$<span id="xdx_903_eus-gaap--DepositsAssets_iI_c20260630_z0vZdFGAYDff" title="Allowance for Deposits">100,000</span> and <span id="xdx_908_eus-gaap--DepositsAssets_iI_dxL_c20250630_zoNpRGO1Adhj" title="Allowance for Deposits::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0982">nil</span></span> allowance for deposit, respectively.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prepaid expenses and deposits expected to be realized within one year are classified as current assets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_846_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zncOgajbHBJ5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_86E_z8cNviHvSSBg">Property and Equipment</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property and equipment is stated at cost, net of depreciation. Depreciation is recognized over the estimated useful lives of the related assets using the straight-line method. Depreciation expense totaled $<span id="xdx_904_eus-gaap--Depreciation_c20250701__20260630_zMdf3kHhCGt7" title="Depreciation expense">25,907</span> and $<span id="xdx_907_eus-gaap--Depreciation_c20240701__20250630_z7Vbqwi8bGxh" title="Depreciation expense">9,467</span> for the years ended June 30, 2026 and 2025, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Repairs and maintenance costs that do not improve or extend the useful lives of the respective assets are expensed to operations as incurred in the Consolidated Statements of Operations. Major renewals and betterments that substantially extend the useful life, increase capacity, or improve the efficiency of existing assets are capitalized and depreciated over the remaining estimated useful life of the asset. For the fiscal years ended June 30, 2026 and 2025, no significant repair or maintenance expenses were incurred.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">When property, plant, and equipment are disposed of, the historical cost and accumulated depreciation are removed from the Consolidated Balance Sheets. Any resulting gain or loss is recognized in the Consolidated Statements of Operations and comprehensive loss in the period of disposal. There were no disposals of property, plant, and equipment during the fiscal years ended June 30, 2026 and 2025.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84B_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zn1R9VSau1md" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_862_zL470eNBZaNb">Impairment of Long-Lived Assets</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Potential impairments of long lived assets are reviewed when events or changes in circumstances indicate a potential impairment may exist. In accordance with ASC Subtopic 360-10, <i>“Property, Plant and Equipment – Overall”</i>, impairment is recognized when estimated future undiscounted cash flows associated with an asset are less than the asset’s carrying value.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_844_eus-gaap--GoodwillAndIntangibleAssetsPolicyTextBlock_zODsS5dzWLq" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_865_zyYB3yVNhDqk">Intangible Assets</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s intangible assets consist of brand names and goodwill. At June 30, 2026 and 2025, the Company had brand names and goodwill with costs of approximately $<span id="xdx_900_ecustom--BrandNames_iI_c20260630_zYLbcwK3xjb7" title="Brand names cost"><span id="xdx_90F_ecustom--BrandNames_iI_c20250630_zI4qjKzqwAMk" title="Brand names cost">337,504</span></span> and $<span id="xdx_907_eus-gaap--Goodwill_iI_c20260630_z7xQTSDCwO5a" title="Goodwill"><span id="xdx_90E_eus-gaap--Goodwill_iI_c20250630_zq0DPD8LJpr" title="Goodwill">1,161,052</span></span> respectively, which all have indefinite lives. The Company evaluates intangible assets with indefinite lives for impairment at least annually or when events or changes in circumstances indicate that an impairment may exist. The Company determined that none of its intangible assets were impaired in the fiscal years ended June 30, 2026 and 2025.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>GMEX ROBOTICS CORPORATION </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_842_eus-gaap--EarningsPerSharePolicyTextBlock_zppEmjEj5IR2" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_860_zQh7tbh2HP3d">Net Income (Loss) Per Common Share</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company computes income (loss) per common share in accordance with ASC Topic 260, <i>Earnings Per Share, </i>which requires dual presentation of basic and diluted earnings per share. Basic income or loss per common share is computed by dividing net income or loss by the weighted average number of common shares outstanding during the period. Diluted income or loss per common share is computed by dividing net income or loss by the weighted average number of common shares outstanding, plus the issuance of common shares, if dilutive, that could result from the exercise of outstanding stock options and warrants.    For the fiscal years ended June 30, 2026 and 2025, the calculation is also reflective of the effects of the 1-for-9 share consolidation which was effective on July 2, 2026 and September 28, 2026, respectively (Note 15). As of June 30, 2026 and 2025, the Company excluded the common stock equivalents summarized below, which entitle the holders thereof to ultimately acquire shares of common stock, from its calculation of loss per share as their effect would have been anti-dilutive.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_892_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zvK1fN4wsrIg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B4_zO6qaUCVuOb2">Schedule of common stock equivalents </span></span></span></p> <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 style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20250701__20260630_zRhtZfld5Xz1" 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_492_20240701__20250630_z94evrrAJev6" 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="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </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_40A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--ConvertibleNotesPayableMember_zwnqlCYoeh15" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify; padding-bottom: 1pt">Convertible notes payable</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: 16%; text-align: right">1,871,146</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: 16%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1007">–</span></td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_zDj3j8y4OzXj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total common stock equivalents</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">1,871,146</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"><span style="-sec-ix-hidden: xdx2ixbrl1010">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AD_zsxxHkbHiQj9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_841_eus-gaap--ComprehensiveIncomePolicyPolicyTextBlock_zmoJGOWaqiIb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_86F_zNiPoAeQrI62">Comprehensive Income (loss)</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ASC Topic 220, <i>Comprehensive Income</i>, establishes standards for reporting comprehensive income (loss) and its components. Comprehensive income or loss is defined as the change in equity during a period from transactions and other events from non-owner sources. The component of comprehensive loss totaling $<span id="xdx_908_eus-gaap--OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_di_c20250701__20260630_zjaPBOfrnY83">98,424</span> for the year ended June 30, 2026, and comprehensive income totaling $<span id="xdx_909_eus-gaap--OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_c20240701__20250630_zeUmQJmWcxM5" title="Foreign currency translation adjustment gain (loss)">3,518 </span>for the year ended June 30, 2025, related to foreign currency translation adjustment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_845_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zrmE6DBwcthh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_861_zpvzNee6Jb4k">Foreign Currencies</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company determined that its functional currency is the Australian dollar since the Australian dollar is the currency of the environment in which the Company primarily generates and expends cash; however, the Company’s reporting currency is the U.S. dollar. Foreign currency transaction gains and losses represent gains and losses resulting from transactions entered into in a currency other than the functional currency of the Company. These transaction gains and losses, if any, are included in results of operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_840_eus-gaap--LesseeLeasesPolicyTextBlock_zFQyN15MhAp8" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_869_z0dtBPc05kfc">Leases</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company accounts for leases in accordance with ASC Topic 842, <i>Lease</i>. Operating lease right-of-use assets represent the right to use the leased asset for the lease term and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at commencement date. As most leases do not provide an implicit rate, the Company uses an incremental borrowing rate based on the information available at the adoption date in determining the present value of future payments. Lease expense for minimum lease payments is amortized on a straight-line basis over the lease term and is presented on the consolidated statements of operations and comprehensive loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As permitted under ASC Topic 842, the Company has made an accounting policy election not to apply the lease recognition provision to short term leases (leases with a lease term of 12 months or less that do not include an option to purchase the underlying asset that the lessee is reasonably certain to exercise); instead, the Company will recognize the lease payments for short term leases on a straight-line basis over the lease term.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84D_eus-gaap--DebtPolicyTextBlock_z1ro5O8WbQEl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_862_zT5mEEXjm9cd">Convertible notes</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company accounts for convertible notes deemed conventional and conversion options embedded in non-conventional convertible notes which qualify as equity under ASU No. 2020-06, <i>Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity </i>(“ASU 2020-06”), which simplifies the accounting for certain financial instruments with characteristics of liabilities and equity, including certain convertible instruments and contracts on an entity’s own equity. ASU 2020-06 removes the separation models required for convertible debt with cash conversion features and convertible instruments with beneficial conversion features. It also removes certain settlement conditions that were required for equity contracts to qualify for the derivative scope exception and simplifies the diluted earnings per share calculation for convertible instruments. Accordingly, the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note to determine whether the conversion option qualifies for the equity classification scope exception under Subtopic 815-40. The Company selected the fair value option for its convertible notes payable. The notes are carried at fair value, with changes in fair value recognized in other income (expense), net, in the consolidated statements of operations. Accordingly, no beneficial conversion feature, debt discount, or issuance cost amortization is recognized subsequent to the election of the fair value option.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>GMEX ROBOTICS CORPORATION </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_845_eus-gaap--DerivativesPolicyTextBlock_zb8IYxS2iwia" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_861_z2bNe210CHuj">Warrant derivatives</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 9pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Warrants that do not meet the criteria for equity classification—including those with provisions that could require net cash settlement or those with anti-dilution price-protection features (e.g., down-round protection)—are classified as liabilities. These warrants are recorded at their fair value on the date of issuance and are remeasured to fair value at each reporting date. Changes in the fair value of the warrant liabilities are recognized as a component of “Other income (expense), net” in the Consolidated Statements of Operations and Comprehensive Loss. The Company utilizes the Monte Carlo Simulation to estimate the fair value of these warrants.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_849_eus-gaap--SegmentReportingPolicyPolicyTextBlock_zS7Us8YcyRek" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_867_zbZa9OQFKIv1">Segment Reporting </span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ASC 280, “<i>Segment Reporting,</i>” establishes standards for reporting information about operating segments. Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance. The Company’s chief operating decision maker is the Company’s Chief Executive Officer (the “CODM”), who makes resource allocation decisions and assesses performance based on financial information prepared on a consolidated basis, accompanied by disaggregated information about revenues, gross profit and operating loss by the one identified reportable segments.   The Company’s business includes only </span><span id="xdx_90E_eus-gaap--NumberOfReportableSegments_pid_uSegment_c20250701__20260630_zYgRsRoiy0A" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 11pt">1</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">one</span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">segment, which is the trading of Gym Equipment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84E_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zUxHEBcafI69" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_865_zpSWHXE27ITa">Recent Accounting Pronouncements</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In November 2023, the Financial Accounting Standards Board (“FASB”) issued ASU 2023-07, <i>Segment Reporting</i> (Topic 280): <i>Improvements to Reportable Segment Disclosures</i> (“ASU 2023-07”), which requires all public entities, including public entities with a single reportable segment, to expand disclosures, on an annual and interim basis, about reporting segments and requires more enhanced information about a reportable segment’s expenses, interim segment profit or loss, and how a public entity’s chief operating decision maker uses reported segment profit or loss information in assessing segment performance and allocating resources. ASU 2023-07 is to be applied retrospectively to all prior periods presented in the financial statements with an effective date for all public entities for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Adoption of ASU 2023-07 had no impact on the Company’s consolidated financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In December 2023, the FASB issued ASU 2023-09, <i>Income Taxes</i> (Topic 740): <i>Improvements to Income Tax Disclosures</i> (“ASU 2023-09”), which requires enhanced income tax disclosures, including specific categories and disaggregation of information in the effective tax rate reconciliation, disaggregation information related to income taxes paid, income or loss from continuing operations before income tax expenses or benefit, and income tax expense or benefit from continuing operations. ASU 2023-09 is effective for annual periods beginning after December 15, 2024. Adoption of ASU 2023-09 does not have a material impact on the Company’s consolidated financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In November 2024, the FASB issued ASU 2024-03, <i>Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures</i> (Subtopic 220-40): <i>Disaggregation of Income Statement Expenses</i>. The amendments require public business entities to provide additional disaggregated disclosures of certain expense categories presented within relevant income statement captions. The standard is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods within annual reporting periods beginning after December 15, 2027. Early adoption is permitted. The Company is currently evaluating the impact that the adoption of this guidance will have on its consolidated financial statement disclosures.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In November 2024, the FASB issued ASU 2024-04, <i>Debt—Debt with Conversion and Other Options (Subtopic 470-20)</i>: Induced Conversions of Convertible Debt Instruments. The amendments clarify the accounting for certain induced conversions of convertible debt instruments. The amendments are effective for fiscal years beginning after December 15, 2025. The Company holds convertible debt instruments within the scope of the amended guidance. The Company is currently evaluating the impact of adopting ASU 2024-04 and, based on its preliminary assessment, does not expect the adoption of this standard to have a material effect on its consolidated financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In July 2025, the FASB issued ASU 2025-05, <i>Financial Instruments—Credit Losses</i> (Topic 326): <i>Measurement of Credit Losses for Accounts Receivable and Contract Assets</i>. The amendments introduce a practical expedient for estimating expected credit losses on current accounts receivable and contract assets and provide certain private entities with an accounting policy election related to subsequent cash collections. The amendments are effective for fiscal years beginning after December 15, 2025, including interim periods therein, with early adoption permitted. The Company is currently evaluating the impact of adopting this guidance on its consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the consolidated financial statements, and the Company 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.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>GMEX ROBOTICS CORPORATION </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_840_ecustom--GoingConcernPolicyTextBlock_z62g1r2FNkv3" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_86D_zOnzCaaPWVf7">Going Concern</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The consolidated financial statements have been prepared on a going concern basis, which assumes that the Company will be able to continue trading, realise its assets and discharge its liabilities in the ordinary course of business for a period of at least 12 months from the date that these consolidated financial statements are approved.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Directors note that:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group made a loss of $<span id="xdx_904_eus-gaap--OperatingIncomeLoss_iN_di_c20250701__20260630_zepkcAgCaNV9" title="Loss from continuing operations">7,131,972</span> from its continuing operations for the year ended June 30, 2026;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group held cash and cash equivalents of $<span id="xdx_900_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_c20260630_zz4dOW6OLz3a" title="Cash and cash equivalents">14,919,028</span> as of June 30, 2026;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group incurred a net cash outflow from operating activities of $<span id="xdx_90B_eus-gaap--NetCashProvidedByUsedInOperatingActivities_iN_di_c20250701__20260630_zS9s8ZHHwcJ" title="Net cash outflow from operating activities">8,544,595</span> for the year ended June 30, 2026;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A successful fund raising from convertible notes and issued new shares during the year ended June 30, 2026 which raised $<span id="xdx_906_eus-gaap--ProceedsFromConvertibleDebt_c20250701__20260630_zjgRxnz5Zo92" title="Fund raised in convertible notes">63,945,000</span> and $<span id="xdx_90E_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20250701__20260630_zdsMfklS2Pvk" title="Fund raised in new shares issue">8,042,737</span>, respectively, before cost of capital.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In assessing the appropriateness of using the going concern assumption, the Directors have noted:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There are reasonable grounds to believe that the Company will be able to continue as a going concern as the Directors are satisfied that the Company will be able to either secure additional working capital as required through raising additional capital or reducing the Company’s discretionary spending;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accordingly, the directors consider it appropriate to prepare the consolidated financial statements on a going concern basis.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Whilst the Directors remain confident in the Company’s ability to access further working capital through debt, equity or asset sales if required, there remains material uncertainty as to whether the Company will continue as a going concern.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Had the going concern basis not been used, adjustments would need to be made relating to the recoverability and classification of certain assets, and the classification and measurement of certain liabilities to reflect the fact that the Company may be required to realize its assets and settle its liabilities other than in the ordinary course of business, and at amounts different from those stated in the consolidated financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_842_eus-gaap--SubsequentEventsPolicyPolicyTextBlock_zQQL6zzkHKKa" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_86C_zkDHd8SGdeO8">Subsequent Events</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In accordance with ASC Topic 855, <i>Subsequent Events</i>, the Company has evaluated subsequent events through November 2, 2026; the date the consolidated financial statements were available for issue.</span></p> <p id="xdx_85A_zSK8pCInuYDf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>GMEX ROBOTICS CORPORATION</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84E_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zS2UmKnOABp5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_86B_zH20pWpXn4Z6">Basis of Presentation</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The consolidated financial statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The consolidated financial statements have been prepared using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and presented in US dollars. The year end is June 30.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_844_eus-gaap--ConsolidationPolicyTextBlock_zH3kizoRFeBe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_86C_zzp7y2ovzcke">Basis of Consolidation</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The consolidated financial statements include the financial statements of the Company and its subsidiaries. All inter-company transactions and balances between the Company and its subsidiaries have been eliminated upon consolidation.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_840_ecustom--ConcentrationsofVendorsPolicyTextBlock_z706hgG1TV1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_863_zmDsUC9YMOof">Concentrations of Vendors</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the fiscal year ended June 30, 2026, there are four vendors of the Company which each accounts for more than ten percent of the total purchases. The top four suppliers account for <span id="xdx_90D_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20250701__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorOneMember_zwHaWsQeyR85" title="Concentration risk percentage">23.4</span>%, <span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20250701__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorTwoMember_zXSpFWWEDqj6" title="Concentration risk percentage">13.9</span>%, <span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20250701__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorThreeMember_zZL8gAxvpNkj" title="Concentration risk percentage">13.1</span>% and <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20250701__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorFourMember_zWjL0ZfxJ032" title="Concentration risk percentage">12.4</span>% of the total purchases respectively. During the fiscal year ended June 30, 2025, there are three vendors which account for more than 10% of the Company’s total purchases individually, and they account for <span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20240701__20250630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorOneMember_z1N2TR2xjEW5" title="Concentration risk percentage">22.48</span>%, <span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20240701__20250630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorTwoMember_z0Vswkn56c0e" title="Concentration risk percentage">18.54</span>% and <span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20240701__20250630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorThreeMember_zqdV288mxWla" title="Concentration risk percentage">10.92</span>% of the total purchases respectively. As of June 30, 2026 and 2025, there were four and three vendors, respectively, that accounted for <span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20250701__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--TradePayablesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--TopFourVendorsMember_zDovjineby4j" title="Concentration risk percentage">66</span>% and <span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20240701__20250630__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--TradePayablesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--TopThreeVendorsMember_z2HoAzgxso97" title="Concentration risk percentage">44</span>% of the trade payables, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 0.234 0.139 0.131 0.124 0.2248 0.1854 0.1092 0.66 0.44 <p id="xdx_841_eus-gaap--ConcentrationRiskCreditRisk_zTZQzMvYQnUf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_861_zQSKLWyAGy1b">Concentration of Credit Risk</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.05pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial instruments that potentially subject the Company to concentrations of credit risk are cash, accounts receivable and other receivables arising from its normal business activities. The Company places its cash in what it believes to be credit-worthy financial institutions, yet the Company does not have any insuran<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ce</span> which covers the cash balances. The Company controls credit risk related to accounts receivable through credit approvals, credit limits and monitoring procedures. The Company routinely assesses the financial strength of its customers and, based upon factors surrounding the credit risk, establishes an allowance, if required, for uncollectible accounts and, as a consequence, believes that its accounts receivable credit risk exposure beyond such allowance is limited.</span></p> <p id="xdx_840_eus-gaap--UseOfEstimates_zKDtya3TDjo" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_86D_zK6qkNSdsgf4">Use of Estimates</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The preparation of consolidated financial statements in conformity with US 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 consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Significant accounting estimates and assumptions are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred tax assets are recognized for all unused tax losses to the extent that it is probable that taxable profit will be available against which losses can be used in the future. Additionally, GMEX Robotics Corporation and all its subsidiaries (collectively, “the Group”) recognize deferred taxes based on temporary differences determined from the tax base and the carrying amount of certain assets and liabilities, using the rates in force. Management’s significant professional judgment is required to determine the deferred income and social contribution tax assets to be recognized based on reasonable timing and future taxable profit level jointly with future tax planning strategies.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company uses an incremental borrowing rate based on the information available at the adoption date in determining the present value of future payments, as most leases do not provide an implicit rate.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company analyzed the convertible notes under ASC 815 and determined there were certain features not clearly and closely related to the host debt instrument. As such, the Company elected the fair value option to fair value the convertible notes under the guidance in ASC 825.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company regularly assesses the impairment indicators of goodwill and intangible assets with indefinite useful lives. Determination of the recoverable amount of the cash-generating unit to which goodwill was attributed also includes the use of estimates and requires significant judgment by management.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company assesses the aggregate relative fair values of the warrants by using the Monte Carlo and Black-Scholes models, which to some extent, also requires judgement by management.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_845_eus-gaap--RevenueFromContractWithCustomerPolicyTextBlock_zdTRzBCCQJXc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_860_zah71ohJiRrj">Revenue Recognition</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.05pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company generates its main income source from the sales of merchandise, which includes the sales of various gym equipment and fitness products. It recognizes this merchandise revenue in accordance with Accounting Standards Update (“ASU”) 2014-09, “<i>Revenue from contracts with customers,”</i> (Topic 606). Revenue is recognized when a customer obtains control of promised goods or services. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The amount of revenue that is recorded reflects the consideration that the Company expects to receive in exchange for those goods. The Company applies the following five-step model in order to determine this amount: (i) identification of the promised goods in the contract; (ii) determination of whether the promised goods are performance obligations, including whether they are distinct in the context of the contract; (iii) measurement of the transaction price, including the constraint on variable consideration; (iv) allocation of the transaction price to the performance obligations; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation. The Company’s main revenue stream is from sales of products. The Company recognizes as revenues the amount of the transaction price that is allocated to the respective performance obligation when the performance obligation is satisfied or as it is satisfied. Generally, the Company’s performance obligations are transferred to customers at a point in time, typically upon delivery or when control of the goods has effectively passed to customers. The Company offers refunds, repairs and replacements in accordance with the Australian Consumer Law. The Company also provides <span id="xdx_906_eus-gaap--StandardProductWarrantyDescription_c20250701__20260630_zN5ytsNO7cs1" title="Warranty description">warranties up to 12 months for home grade and light commercial customers, and up to 10 years for Commercial customers</span>. The Company recognized the estimated sales discount and returns against its revenues in the same period as the original sales transaction.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.05pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.05pt; text-align: justify">The Company evaluates shipping and handling activities performed outbound to customers. Pursuant to the practical expedient under ASC 606, the Company has elected to account for shipping and handling activities that occur <span style="font-weight: normal"><i>after</i></span> control of the related products has transferred to the customer as <b>fulfillment activities</b> rather than as a separate performance obligation. Amounts billed to customers for shipping and handling are included as a component of <b>Revenue</b> in the consolidated statements of operations and comprehensive loss. The Company records these amounts on a gross basis, as the Company maintains primary responsibility for fulfillment, sets the shipping prices charged to customers, and directs the delivery services. Costs incurred by the Company for shipping and handling which primarily includes carrier fees, freight, and handling supplies are classified within <b>Cost of Goods Sold</b> as incurred.</p> warranties up to 12 months for home grade and light commercial customers, and up to 10 years for Commercial customers <p id="xdx_849_eus-gaap--RevenueRecognitionDeferredRevenue_zjL8tiZdWjN6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.05pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_86E_zyYwGydWuqxl">Deferred Revenue</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.05pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.05pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company recognized the deposits received from its customers as deferred revenue if the goods or service have not been delivered. It would be recognized as revenue when the goods or service are delivered. During the fiscal years ended June 30, 2026 and 2025, a total of $<span id="xdx_90A_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_c20250701__20260630_zyp2YAV6arx8" title="Deferred revenue, revenue recognized">335,956</span> and $<span id="xdx_909_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_c20240701__20250630_zgO6KzDatHZf" title="Deferred revenue recognized">209,100</span>, respectively, of deferred revenue was recognized into merchandise revenue. At June 30, 2026 and 2025, a total of $<span id="xdx_902_eus-gaap--DeferredRevenueCurrent_iI_c20260630_zC37dlO9ZwL1" title="Deferred revenue">514,310</span> and $<span id="xdx_90A_eus-gaap--DeferredRevenueCurrent_iI_c20250630_zWXSOYasslhk" title="Deferred revenue">335,956</span>, respectively, of revenue has been deferred to be recognized in future periods as merchandise revenue.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.05pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 335956 209100 514310 335956 <p id="xdx_844_eus-gaap--CompensationRelatedCostsPolicyTextBlock_zTQ0CT6wYMQ" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_864_zMntFFtIw1W2">Stock-based Compensation</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company records stock-based compensation in accordance with the provisions of the Accounting Standards Codification (“ASC”) 718, “<i>Accounting for Stock Compensation</i>,” which establishes accounting standards for the transaction in which an entity exchanges its equity instruments for goods or services. In accordance with guidance provided under ASC 718, the Company recognizes an expense for the fair value of its stock awards at the time of the grant and the fair value of its outstanding stock options as they vest, whether held by employees or others. During the fiscal years ended June 30, 2026 and 2025, the Company has issued 64 and nil shares for services, respectively, and the value of those shares were determined at the prevailing market prices at the time of issuing.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.05pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_849_eus-gaap--RevenueRecognitionLoyaltyPrograms_zU0BujjJMSS2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_867_zVAgkTDUlfmj">Customers Loyalty Program</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.05pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For certain sales transactions, the Company offers loyalty points to its customers based on the dollar value of the transaction which gives the customer the option to acquire additional goods or services at a price that is lower than its stand-alone selling price. In accordance with Topic 606, the Company evaluates whether these loyalty points constitute separate performance obligations and the need to allocate the transaction price between revenue and performance obligation. As of June 30, 2026 and 2025, the Company does not believe that any separate performance obligation under the loyalty program is material.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.05pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84D_ecustom--FairValueOptionPolicyPolicyTextBlock_z52X8cfrwdQ2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_863_z8oBYlWizFEf">Fair Value Option (“FVO”) Election</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company entered into convertible notes payable, measured at fair value on September 23, 2025, October 8, 2025, November 7, 2025, March 13, 2026 and May 27, 2026 (the “Convertible Notes at Fair Value”). As permitted under ASC 825, <i>Financial Instruments</i>   (“ASC 825”), the Company elected the FVO to account for the Convertible Notes at Fair Value. In accordance with ASC 825, the Company recorded them at fair value. The FVO may be applied instrument by instrument, but it is irrevocable. Subsequent changes in fair value would be recorded as a separate line in the consolidated statements of operations and comprehensive loss. As a result of applying the FVO, direct costs and fees related to the Convertible Notes at Fair Value were expensed as incurred. The Company concluded it was appropriate to apply the FVO to Convertible Notes at Fair Value because they are liabilities that are not, in whole or in part, classified as a component of stockholders’ equity. In addition, the Convertible Notes at Fair Value met other applicable criteria for electing the FVO under ASC 825.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.05pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_849_eus-gaap--FairValueMeasurementPolicyPolicyTextBlock_zfZdxyDFosIl" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_867_zGHOO0ulcSll">Fair Value Measurements</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The authoritative guidance on fair value measurements establishes a three-tier fair value hierarchy for disclosure of fair value measurements as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 1 - Quoted prices for identical assets or liabilities in active markets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2 - Inputs other than quoted prices within Level 1 that are observable either directly or indirectly, including quoted prices in markets that are not active, quoted prices in active markets for similar assets or liabilities, and observable inputs other than quoted prices such as interest rates or yield curves.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3 - Unobservable inputs reflecting management’s view about the assumptions that market participants would use in pricing the asset or liability.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Assets and liabilities measured at fair value are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires management to make judgments and consider factors specific to the asset or liability.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of June 30, 2026, the Company has outstanding convertible notes payable held a fair value and the estimated fair values of these instruments approximated their carrying values due to their relatively short maturities.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in"> </td> <td style="text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Financial Instruments Recorded at Fair Value</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following tables present the Company’s fair value hierarchy for its financial assets and liabilities that are measured at fair value on a recurring basis and indicate the level within the fair value hierarchy of the valuation techniques the Company utilized to determine such fair value:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>GMEX ROBOTICS CORPORATION </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p id="xdx_890_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_z3kjqXjnUKNc" style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B9_zeFbeSXrGBu9" style="display: none">Schedule of financial instruments recorded at fair value</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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 style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20260630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zmz1iYUSs9u2" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Level 1</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zwrqyng0CIC5" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Level 2</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z1ugGLJ82YB" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Level 3</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260630_zcO18DIJlPD1" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Total</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Fair Value Measurements at June 30, 2026</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Level 1</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Level 2</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Level 3</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Total</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Assets:</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--FiniteLivedIntangibleAssetsNet_iI_z5penwQFVnhc" style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Digital Assets <i>(Refer Note 4)</i></span></td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">36,611,405</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0763">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0764">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">36,611,405</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--Investments_iI_zHHwiYu9qQMb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investments in a Fund <i>(Refer Note 5)</i></span></td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7,933,224</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0768">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0769">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7,933,224</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--AssetsFairValueDisclosure_iI_zRR9ugcK0Yxa" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Assets</span></td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">44,544,629</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0773">-</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0774">-</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">44,544,629</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--ConvertibleLongTermNotesPayable_iI_zEUumMpQoO87" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Convertible Notes at Fair Value <i>(Refer Note 11)</i></span></td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0777">-</span></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">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0778">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">38,098,883</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">$</td><td style="border-bottom: Black 1pt solid; text-align: right">38,098,883</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LiabilitiesFairValueDisclosure_iI_zgKJ3A3TkEFa" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Liabilities</span></td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0782">-</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0783">-</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">38,098,883</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">38,098,883</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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; background-color: White"> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zo1jNQhdCkV5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Level 1</b></span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20250630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zH943d9G6IVb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Level 2</b></span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z7uPiDZRAMzc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Level 3</b></span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250630_zmUO1jA8EAO2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Total</b></span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Fair Value Measurements at June 30, 2025</b></span></td><td style="padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Level 1</b></span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Level 2</b></span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Level 3</b></span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Total</b></span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Assets:</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--FiniteLivedIntangibleAssetsNet_iI_zuiWDDBnRwM4" style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Digital Assets <i>(Refer Note 4)</i></span></td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0787">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0788">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0789">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0790">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--Investments_iI_zGuVIcn8lFK4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investments in a Fund <i>(Refer Note 5)</i></span></td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0792">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0793">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0794">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0795">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--AssetsFairValueDisclosure_iI_z2cSt2ndyeri" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Assets</span></td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0797">-</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0798">-</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0799">-</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0800">-</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--ConvertibleLongTermNotesPayable_iI_zAGEzfddur2i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Convertible Notes at Fair Value <i>(Refer Note 11)</i></span></td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0802">-</span></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">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0803">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0804">-</span></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">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0805">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LiabilitiesFairValueDisclosure_iI_z0ZkzoUA37i2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Liabilities</span></td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0807">-</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0808">-</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0809">-</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0810">-</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8AC_z3TinC0GD617" style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_890_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_z3kjqXjnUKNc" style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B9_zeFbeSXrGBu9" style="display: none">Schedule of financial instruments recorded at fair value</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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 style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20260630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zmz1iYUSs9u2" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Level 1</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zwrqyng0CIC5" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Level 2</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z1ugGLJ82YB" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Level 3</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260630_zcO18DIJlPD1" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Total</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Fair Value Measurements at June 30, 2026</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Level 1</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Level 2</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Level 3</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Total</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Assets:</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--FiniteLivedIntangibleAssetsNet_iI_z5penwQFVnhc" style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Digital Assets <i>(Refer Note 4)</i></span></td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">36,611,405</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0763">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0764">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">36,611,405</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--Investments_iI_zHHwiYu9qQMb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investments in a Fund <i>(Refer Note 5)</i></span></td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7,933,224</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0768">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0769">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7,933,224</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--AssetsFairValueDisclosure_iI_zRR9ugcK0Yxa" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Assets</span></td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">44,544,629</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0773">-</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0774">-</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">44,544,629</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--ConvertibleLongTermNotesPayable_iI_zEUumMpQoO87" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Convertible Notes at Fair Value <i>(Refer Note 11)</i></span></td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0777">-</span></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">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0778">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">38,098,883</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">$</td><td style="border-bottom: Black 1pt solid; text-align: right">38,098,883</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LiabilitiesFairValueDisclosure_iI_zgKJ3A3TkEFa" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Liabilities</span></td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0782">-</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0783">-</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">38,098,883</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">38,098,883</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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; background-color: White"> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zo1jNQhdCkV5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Level 1</b></span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20250630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zH943d9G6IVb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Level 2</b></span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z7uPiDZRAMzc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Level 3</b></span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250630_zmUO1jA8EAO2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Total</b></span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Fair Value Measurements at June 30, 2025</b></span></td><td style="padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Level 1</b></span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Level 2</b></span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Level 3</b></span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Total</b></span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Assets:</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--FiniteLivedIntangibleAssetsNet_iI_zuiWDDBnRwM4" style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Digital Assets <i>(Refer Note 4)</i></span></td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0787">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0788">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0789">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0790">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--Investments_iI_zGuVIcn8lFK4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investments in a Fund <i>(Refer Note 5)</i></span></td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0792">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0793">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0794">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0795">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--AssetsFairValueDisclosure_iI_z2cSt2ndyeri" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Assets</span></td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0797">-</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0798">-</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0799">-</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0800">-</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--ConvertibleLongTermNotesPayable_iI_zAGEzfddur2i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Convertible Notes at Fair Value <i>(Refer Note 11)</i></span></td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0802">-</span></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">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0803">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0804">-</span></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">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0805">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LiabilitiesFairValueDisclosure_iI_z0ZkzoUA37i2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Liabilities</span></td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0807">-</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0808">-</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0809">-</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0810">-</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> 36611405 36611405 7933224 7933224 44544629 44544629 38098883 38098883 38098883 38098883 <p id="xdx_84D_ecustom--ConvertibleNotesPayableAtFairValuePolicyPolicyTextBlock_zftLiWAgbIXf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_86A_z4X1h4ID4OB6">Convertible notes payable, at fair value</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"> </p> <p id="xdx_89A_eus-gaap--ConvertibleDebtTableTextBlock_z53lYOPikvAc" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table shows the change in the fair value of the Convertible Notes measured at Fair Value:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B1_zCtDlWPhZs7b">Schedule of convertible notes payable, at fair value</span></span></p> <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="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convertible Note payable at fair value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Balance as of June 30, 2024</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td id="xdx_982_eus-gaap--ConvertibleLongTermNotesPayable_iS_c20240701__20250630_zPXe6boxw4P2" style="font-weight: bold; text-align: right" title="Balance, convertible note payable at fair value"><span style="-sec-ix-hidden: xdx2ixbrl0816">-</span></td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Issuance of convertible notes at fair value</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ProceedsFromConvertibleDebt_c20240701__20250630_zqHZQhApQq15" style="text-align: right" title="Issuance of convertible notes at fair value"><span style="-sec-ix-hidden: xdx2ixbrl0818">-</span></td><td style="text-align: left"> </td></tr> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="display: none; text-align: left"></td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_98B_ecustom--ChangeInFairValueOfConvertibleNotesAtFairValue_c20250701__20260630_zZfgMvMJ4MUe" style="display: none; text-align: right" title="Change in fair value of Convertible Notes at Fair Value">(2,661,956</td><td style="display: none; text-align: left">)</td></tr> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="display: none; text-align: left"></td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_98B_eus-gaap--DebtConversionConvertedInstrumentAmount1_iN_di_c20250701__20260630_zVItsXAKWTS5" style="display: none; text-align: right" title="Conversion into common stock">(28,003,094</td><td style="display: none; text-align: left">)</td></tr> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_984_ecustom--ExchangeOfConvertibleNotes_c20250701__20260630_zRywkBE8rEh9" style="display: none; text-align: right" title="Exchange of Convertible Notes">4,818,933</td><td style="display: none; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gain on extinguishment of debt recorded as a capital transaction</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--GainsLossesOnExtinguishmentOfDebt_c20240701__20250630_zvlRKYGJ74U4" style="text-align: right" title="Gain on extinguishment of debt recorded as a capital transaction"><span style="-sec-ix-hidden: xdx2ixbrl0826">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Change in fair value of related party note and convertible notes at fair value</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--ChangeInFairValueOfRelatedPartyNoteAndConvertibleNotesAtFairValue_c20240701__20250630_zSeUooULZ7p7" style="border-bottom: Black 1pt solid; text-align: right" title="Change in fair value of related party note and convertible notes at fair value"><span style="-sec-ix-hidden: xdx2ixbrl0828">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance as of June 30, 2025</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98F_eus-gaap--ConvertibleLongTermNotesPayable_iE_c20240701__20250630_zm1Ni54oBznb" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Balance, convertible note payable at fair value"><span style="-sec-ix-hidden: xdx2ixbrl0830">-</span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Balance as of June 30, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td id="xdx_983_eus-gaap--ConvertibleLongTermNotesPayable_iS_c20250701__20260630_zude9tMsU0Ph" style="font-weight: bold; text-align: right" title="Balance, convertible note payable at fair value"><span style="-sec-ix-hidden: xdx2ixbrl0832">-</span></td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: left">Issuance of convertible notes at fair value</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--ProceedsFromConvertibleDebt_c20250701__20260630_zUXm9WAlL9l2" style="width: 16%; text-align: right" title="Issuance of convertible notes at fair value">63,945,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Change in fair value of Convertible Notes at Fair Value</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--ChangeInFairValueOfConvertibleNotesAtFairValue_c20250701__20260630_zMVLwVysZKij" style="text-align: right" title="Change in fair value of Convertible Notes at Fair Value">(2,661,956</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Conversion into common stock</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--DebtConversionConvertedInstrumentAmount1_iN_di_c20250701__20260630_zMCbfxanro9c" style="text-align: right" title="Conversion into common stock">(28,003,094</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Exchange of Series C Convertible Notes into Series D Convertible Notes</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_ecustom--ExchangeOfConvertibleNotes_c20250701__20260630_zjWVAWSE0xO2" style="border-bottom: Black 1pt solid; text-align: right" title="Exchange of Convertible Notes">4,818,933</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance as of June 30, 2026</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98F_eus-gaap--ConvertibleLongTermNotesPayable_iE_c20250701__20260630_zxW2QXEzYaq8" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Balance, convertible note payable at fair value">38,098,883</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8AA_znElbGfyZUIc" style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>GMEX ROBOTICS CORPORATION </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company accounts for its convertible debt under the fair value option. At the issuance date of the Convertible Notes at Fair Value, the Company determined that the fair value approximated the principal amount.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The measurement of fair value of the Convertible Notes at Fair Value as of June 30, 2026 was estimated based on significant inputs not observable in the market, which represents a Level 3 measurement within the fair value hierarchy. The Company used a Monte Carlo Simulation Model, which incorporates estimates and assumptions concerning the Company’s prospects and market indications to estimate the value of the Convertible Notes at Fair Value. The Convertible Notes at Fair Value are classified as Level 3 as there were no quotable prices for identical assets or quoted prices for similar instruments. Significant inputs and results arising from the Monte Carlo Simulation process are as follows for the Convertible Notes at Fair Values:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_890_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zdfQHe9jMJX9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BD_ztEm6CjXcVF7">Schedule of significant inputs and results arising from the monte carlo simulation process for the convertible notes at fair values</span></span></p> <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 style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Inception Date</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Inception Date</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Inception Date</td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">September 23, 2025</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">October 8, 2025</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">November 7, 2025</td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Note</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Note</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Note</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left">Underlying market price on valuation date</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--DebtInstrumentMeasurementInput_iI_c20250923__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zNy931eAmI2e" style="width: 14%; text-align: right" title="Fair value of measurement input">4,264</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--DebtInstrumentMeasurementInput_iI_c20251008__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zZ3F553j5gD" style="width: 14%; text-align: right" title="Fair value of measurement input">2,969</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--DebtInstrumentMeasurementInput_iI_c20251107__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zFt51HuUiv91" style="width: 14%; text-align: right" title="Fair value of measurement input">665</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Effective contractual conversion rates</td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eus-gaap--DebtInstrumentMeasurementInput_iI_c20250923__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputConversionPriceMember_zo5TBb4UNA2k" style="text-align: right" title="Fair value of measurement input">4,654</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--DebtInstrumentMeasurementInput_iI_c20251008__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputConversionPriceMember_z0cvSssGNCea" style="text-align: right" title="Fair value of measurement input">3,036</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--DebtInstrumentMeasurementInput_iI_c20251107__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputConversionPriceMember_zUn9RVucOCS9" style="text-align: right" title="Fair value of measurement input">913</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Contractual term to maturity</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_eus-gaap--DebtInstrumentMeasurementInput_iI_c20250923__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputMaturityMember_zBvJXGbGvz5d" title="Fair value of measurement input">2 </span>Years</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_905_eus-gaap--DebtInstrumentMeasurementInput_iI_c20251008__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputMaturityMember_zXZl3kdQ4Dbf" title="Fair value of measurement input">2</span> Years</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eus-gaap--DebtInstrumentMeasurementInput_iI_c20251107__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputMaturityMember_z5f3ZgfMbKAb" title="Fair value of measurement input">2</span> Years</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Market volatility:</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 style="vertical-align: bottom; background-color: White"> <td>Volatility</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--DebtInstrumentMeasurementInput_iI_c20250923__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember_z2sdJ1gIWMQ6" style="text-align: right" title="Fair value of measurement input">174.05</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--DebtInstrumentMeasurementInput_iI_c20251008__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember_zYTxcArR6HWg" style="text-align: right" title="Fair value of measurement input">173.15</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--DebtInstrumentMeasurementInput_iI_c20251107__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember_zP6hKFDeQ1Ta" style="text-align: right" title="Fair value of measurement input">172.75</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Discount rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--DebtInstrumentMeasurementInput_iI_c20250923__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputDiscountRateMember_zSAMqv5zNOQ9" style="text-align: right" title="Fair value of measurement input">16.79</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--DebtInstrumentMeasurementInput_iI_c20251008__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputDiscountRateMember_zMsTaOGcKCAe" style="text-align: right" title="Fair value of measurement input">16.84</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--DebtInstrumentMeasurementInput_iI_c20251107__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputDiscountRateMember_zxKvOriqVbCf" style="text-align: right" title="Fair value of measurement input">16.81</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk-free rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--DebtInstrumentMeasurementInput_iI_c20250923__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zAsWJfUPYhH1" style="text-align: right" title="Fair value of measurement input">3.53</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--DebtInstrumentMeasurementInput_iI_c20251008__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_z6yOB6qblz58" style="text-align: right" title="Fair value of measurement input">3.58</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--DebtInstrumentMeasurementInput_iI_c20251107__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zNKBzxHxYt0b" style="text-align: right" title="Fair value of measurement input">3.55</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </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> </table> <p style="margin: 0"> </p> <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 style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Inception Date</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Inception Date</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Year Ended</td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">March 13, 2026</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"><p style="margin: 0">May 27, 2026</p></td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">June 30, 2026</td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Note</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Note</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Note</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Underlying market price on valuation date</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260313__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zNuVSrZyndfl" style="width: 14%; text-align: right" title="Fair value of measurement input">74.34</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260527__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zlU55Zwo2Iv6" style="width: 14%; text-align: right" title="Fair value of measurement input">15.75</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_z9CkCMAvilg5" style="width: 14%; text-align: right" title="Fair value of measurement input">3.47</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Effective contractual conversion rates</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_900_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260313__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputConversionPriceMember_zPq5bLlr7ebj" title="Fair value of measurement input">115.66</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90E_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260527__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputConversionPriceMember_zHhfouFUjj03" title="Fair value of measurement input">20.08</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputConversionPriceMember__srt--RangeAxis__srt--MinimumMember_zFnRN7Os54V3" title="Fair value of measurement input">20.08</span> - <span id="xdx_907_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputConversionPriceMember__srt--RangeAxis__srt--MaximumMember_z8NGCsPZIFq" title="Fair value of measurement input">4,654</span> </span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Contractual term to maturity</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260313__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputMaturityMember_zCDEIlGIN4S9" title="Fair value of measurement input">2</span> Years</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260527__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputMaturityMember_zwSmgrKhw6Bl" title="Fair value of measurement input">2</span> Years</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputMaturityMember__srt--RangeAxis__srt--MinimumMember_zCfFG6Fxbcra" title="Fair value of measurement input">1.23</span> - <span id="xdx_90E_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputMaturityMember__srt--RangeAxis__srt--MaximumMember_zlWxCtAfTH8l" title="Fair value of measurement input">1.91</span> Years</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Market volatility:</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 style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260313__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember_zJ9bzCqVFYGk" title="Fair value of measurement input">104.19</span></td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260527__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember_zj4z9Wejj0Aa" title="Fair value of measurement input">102.95</span></td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember__srt--RangeAxis__srt--MinimumMember_zBObDrsQWqWg" title="Fair value of measurement input">82.71</span> - <span id="xdx_90F_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember__srt--RangeAxis__srt--MaximumMember_zk6fDhLKMib3" title="Fair value of measurement input">100.68</span> </span></td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Discount rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260313__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputDiscountRateMember_zXkkeJewBJCl" style="text-align: right" title="Fair value of measurement input">16.99</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260527__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputDiscountRateMember_z2QmVElY86zh" style="text-align: right" title="Fair value of measurement input">17.26</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputDiscountRateMember__srt--RangeAxis__srt--MinimumMember_zgnuv7MBTzF5" title="Fair value of measurement input">17.28</span> - <span id="xdx_908_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputDiscountRateMember__srt--RangeAxis__srt--MaximumMember_zzzPKJXThmk3" title="Fair value of measurement input">17.39</span> </span></td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Risk-free rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260313__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zDbzsUgHV3k9" style="text-align: right" title="Fair value of the Convertible Notes">3.73</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260527__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zxsFSsYdTnGl" style="text-align: right" title="Fair value of the Convertible Notes">4.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_906_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MinimumMember_zeattzRPcgCk" title="Fair value of the Convertible Notes">4.02</span> - <span id="xdx_903_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MaximumMember_zhwxpWn9K3u5" title="Fair value of the Convertible Notes">4.13</span> </span></td><td style="text-align: left">%</td></tr> </table> <p id="xdx_8A8_zdsYSoQENsZa" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></p> <p id="xdx_89A_eus-gaap--ConvertibleDebtTableTextBlock_z53lYOPikvAc" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table shows the change in the fair value of the Convertible Notes measured at Fair Value:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B1_zCtDlWPhZs7b">Schedule of convertible notes payable, at fair value</span></span></p> <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="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convertible Note payable at fair value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Balance as of June 30, 2024</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td id="xdx_982_eus-gaap--ConvertibleLongTermNotesPayable_iS_c20240701__20250630_zPXe6boxw4P2" style="font-weight: bold; text-align: right" title="Balance, convertible note payable at fair value"><span style="-sec-ix-hidden: xdx2ixbrl0816">-</span></td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Issuance of convertible notes at fair value</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ProceedsFromConvertibleDebt_c20240701__20250630_zqHZQhApQq15" style="text-align: right" title="Issuance of convertible notes at fair value"><span style="-sec-ix-hidden: xdx2ixbrl0818">-</span></td><td style="text-align: left"> </td></tr> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="display: none; text-align: left"></td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_98B_ecustom--ChangeInFairValueOfConvertibleNotesAtFairValue_c20250701__20260630_zZfgMvMJ4MUe" style="display: none; text-align: right" title="Change in fair value of Convertible Notes at Fair Value">(2,661,956</td><td style="display: none; text-align: left">)</td></tr> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="display: none; text-align: left"></td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_98B_eus-gaap--DebtConversionConvertedInstrumentAmount1_iN_di_c20250701__20260630_zVItsXAKWTS5" style="display: none; text-align: right" title="Conversion into common stock">(28,003,094</td><td style="display: none; text-align: left">)</td></tr> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_984_ecustom--ExchangeOfConvertibleNotes_c20250701__20260630_zRywkBE8rEh9" style="display: none; text-align: right" title="Exchange of Convertible Notes">4,818,933</td><td style="display: none; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gain on extinguishment of debt recorded as a capital transaction</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--GainsLossesOnExtinguishmentOfDebt_c20240701__20250630_zvlRKYGJ74U4" style="text-align: right" title="Gain on extinguishment of debt recorded as a capital transaction"><span style="-sec-ix-hidden: xdx2ixbrl0826">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Change in fair value of related party note and convertible notes at fair value</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--ChangeInFairValueOfRelatedPartyNoteAndConvertibleNotesAtFairValue_c20240701__20250630_zSeUooULZ7p7" style="border-bottom: Black 1pt solid; text-align: right" title="Change in fair value of related party note and convertible notes at fair value"><span style="-sec-ix-hidden: xdx2ixbrl0828">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance as of June 30, 2025</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98F_eus-gaap--ConvertibleLongTermNotesPayable_iE_c20240701__20250630_zm1Ni54oBznb" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Balance, convertible note payable at fair value"><span style="-sec-ix-hidden: xdx2ixbrl0830">-</span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Balance as of June 30, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td id="xdx_983_eus-gaap--ConvertibleLongTermNotesPayable_iS_c20250701__20260630_zude9tMsU0Ph" style="font-weight: bold; text-align: right" title="Balance, convertible note payable at fair value"><span style="-sec-ix-hidden: xdx2ixbrl0832">-</span></td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: left">Issuance of convertible notes at fair value</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--ProceedsFromConvertibleDebt_c20250701__20260630_zUXm9WAlL9l2" style="width: 16%; text-align: right" title="Issuance of convertible notes at fair value">63,945,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Change in fair value of Convertible Notes at Fair Value</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--ChangeInFairValueOfConvertibleNotesAtFairValue_c20250701__20260630_zMVLwVysZKij" style="text-align: right" title="Change in fair value of Convertible Notes at Fair Value">(2,661,956</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Conversion into common stock</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--DebtConversionConvertedInstrumentAmount1_iN_di_c20250701__20260630_zMCbfxanro9c" style="text-align: right" title="Conversion into common stock">(28,003,094</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Exchange of Series C Convertible Notes into Series D Convertible Notes</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_ecustom--ExchangeOfConvertibleNotes_c20250701__20260630_zjWVAWSE0xO2" style="border-bottom: Black 1pt solid; text-align: right" title="Exchange of Convertible Notes">4,818,933</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance as of June 30, 2026</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98F_eus-gaap--ConvertibleLongTermNotesPayable_iE_c20250701__20260630_zxW2QXEzYaq8" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Balance, convertible note payable at fair value">38,098,883</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> -2661956 28003094 4818933 63945000 -2661956 28003094 4818933 38098883 <p id="xdx_890_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zdfQHe9jMJX9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BD_ztEm6CjXcVF7">Schedule of significant inputs and results arising from the monte carlo simulation process for the convertible notes at fair values</span></span></p> <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 style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Inception Date</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Inception Date</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Inception Date</td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">September 23, 2025</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">October 8, 2025</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">November 7, 2025</td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Note</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Note</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Note</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left">Underlying market price on valuation date</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--DebtInstrumentMeasurementInput_iI_c20250923__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zNy931eAmI2e" style="width: 14%; text-align: right" title="Fair value of measurement input">4,264</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--DebtInstrumentMeasurementInput_iI_c20251008__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zZ3F553j5gD" style="width: 14%; text-align: right" title="Fair value of measurement input">2,969</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--DebtInstrumentMeasurementInput_iI_c20251107__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zFt51HuUiv91" style="width: 14%; text-align: right" title="Fair value of measurement input">665</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Effective contractual conversion rates</td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eus-gaap--DebtInstrumentMeasurementInput_iI_c20250923__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputConversionPriceMember_zo5TBb4UNA2k" style="text-align: right" title="Fair value of measurement input">4,654</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--DebtInstrumentMeasurementInput_iI_c20251008__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputConversionPriceMember_z0cvSssGNCea" style="text-align: right" title="Fair value of measurement input">3,036</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--DebtInstrumentMeasurementInput_iI_c20251107__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputConversionPriceMember_zUn9RVucOCS9" style="text-align: right" title="Fair value of measurement input">913</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Contractual term to maturity</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_eus-gaap--DebtInstrumentMeasurementInput_iI_c20250923__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputMaturityMember_zBvJXGbGvz5d" title="Fair value of measurement input">2 </span>Years</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_905_eus-gaap--DebtInstrumentMeasurementInput_iI_c20251008__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputMaturityMember_zXZl3kdQ4Dbf" title="Fair value of measurement input">2</span> Years</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eus-gaap--DebtInstrumentMeasurementInput_iI_c20251107__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputMaturityMember_z5f3ZgfMbKAb" title="Fair value of measurement input">2</span> Years</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Market volatility:</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 style="vertical-align: bottom; background-color: White"> <td>Volatility</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--DebtInstrumentMeasurementInput_iI_c20250923__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember_z2sdJ1gIWMQ6" style="text-align: right" title="Fair value of measurement input">174.05</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--DebtInstrumentMeasurementInput_iI_c20251008__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember_zYTxcArR6HWg" style="text-align: right" title="Fair value of measurement input">173.15</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--DebtInstrumentMeasurementInput_iI_c20251107__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember_zP6hKFDeQ1Ta" style="text-align: right" title="Fair value of measurement input">172.75</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Discount rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--DebtInstrumentMeasurementInput_iI_c20250923__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputDiscountRateMember_zSAMqv5zNOQ9" style="text-align: right" title="Fair value of measurement input">16.79</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--DebtInstrumentMeasurementInput_iI_c20251008__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputDiscountRateMember_zMsTaOGcKCAe" style="text-align: right" title="Fair value of measurement input">16.84</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--DebtInstrumentMeasurementInput_iI_c20251107__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputDiscountRateMember_zxKvOriqVbCf" style="text-align: right" title="Fair value of measurement input">16.81</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk-free rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--DebtInstrumentMeasurementInput_iI_c20250923__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zAsWJfUPYhH1" style="text-align: right" title="Fair value of measurement input">3.53</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--DebtInstrumentMeasurementInput_iI_c20251008__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_z6yOB6qblz58" style="text-align: right" title="Fair value of measurement input">3.58</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--DebtInstrumentMeasurementInput_iI_c20251107__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zNKBzxHxYt0b" style="text-align: right" title="Fair value of measurement input">3.55</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </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> </table> <p style="margin: 0"> </p> <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 style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Inception Date</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Inception Date</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Year Ended</td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">March 13, 2026</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"><p style="margin: 0">May 27, 2026</p></td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">June 30, 2026</td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Note</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Note</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Note</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Underlying market price on valuation date</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260313__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zNuVSrZyndfl" style="width: 14%; text-align: right" title="Fair value of measurement input">74.34</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260527__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zlU55Zwo2Iv6" style="width: 14%; text-align: right" title="Fair value of measurement input">15.75</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_z9CkCMAvilg5" style="width: 14%; text-align: right" title="Fair value of measurement input">3.47</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Effective contractual conversion rates</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_900_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260313__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputConversionPriceMember_zPq5bLlr7ebj" title="Fair value of measurement input">115.66</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90E_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260527__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputConversionPriceMember_zHhfouFUjj03" title="Fair value of measurement input">20.08</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputConversionPriceMember__srt--RangeAxis__srt--MinimumMember_zFnRN7Os54V3" title="Fair value of measurement input">20.08</span> - <span id="xdx_907_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputConversionPriceMember__srt--RangeAxis__srt--MaximumMember_z8NGCsPZIFq" title="Fair value of measurement input">4,654</span> </span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Contractual term to maturity</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260313__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputMaturityMember_zCDEIlGIN4S9" title="Fair value of measurement input">2</span> Years</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260527__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputMaturityMember_zwSmgrKhw6Bl" title="Fair value of measurement input">2</span> Years</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputMaturityMember__srt--RangeAxis__srt--MinimumMember_zCfFG6Fxbcra" title="Fair value of measurement input">1.23</span> - <span id="xdx_90E_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputMaturityMember__srt--RangeAxis__srt--MaximumMember_zlWxCtAfTH8l" title="Fair value of measurement input">1.91</span> Years</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Market volatility:</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 style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260313__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember_zJ9bzCqVFYGk" title="Fair value of measurement input">104.19</span></td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260527__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember_zj4z9Wejj0Aa" title="Fair value of measurement input">102.95</span></td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember__srt--RangeAxis__srt--MinimumMember_zBObDrsQWqWg" title="Fair value of measurement input">82.71</span> - <span id="xdx_90F_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember__srt--RangeAxis__srt--MaximumMember_zk6fDhLKMib3" title="Fair value of measurement input">100.68</span> </span></td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Discount rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260313__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputDiscountRateMember_zXkkeJewBJCl" style="text-align: right" title="Fair value of measurement input">16.99</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260527__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputDiscountRateMember_z2QmVElY86zh" style="text-align: right" title="Fair value of measurement input">17.26</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputDiscountRateMember__srt--RangeAxis__srt--MinimumMember_zgnuv7MBTzF5" title="Fair value of measurement input">17.28</span> - <span id="xdx_908_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputDiscountRateMember__srt--RangeAxis__srt--MaximumMember_zzzPKJXThmk3" title="Fair value of measurement input">17.39</span> </span></td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Risk-free rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260313__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zDbzsUgHV3k9" style="text-align: right" title="Fair value of the Convertible Notes">3.73</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260527__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zxsFSsYdTnGl" style="text-align: right" title="Fair value of the Convertible Notes">4.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_906_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MinimumMember_zeattzRPcgCk" title="Fair value of the Convertible Notes">4.02</span> - <span id="xdx_903_eus-gaap--DebtInstrumentMeasurementInput_iI_c20260630__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MaximumMember_zhwxpWn9K3u5" title="Fair value of the Convertible Notes">4.13</span> </span></td><td style="text-align: left">%</td></tr> </table> 4264 2969 665 4654 3036 913 2 2 2 174.05 173.15 172.75 16.79 16.84 16.81 3.53 3.58 3.55 74.34 15.75 3.47 115.66 20.08 20.08 4654 2 2 1.23 1.91 104.19 102.95 82.71 100.68 16.99 17.26 17.28 17.39 3.73 4.00 4.02 4.13 <p id="xdx_84F_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zITLYJ63G7re" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_869_zSCGEWhQXezi">Fair Value of Financial Instruments</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ASC Subtopic 825-10, <i>Financial Instruments</i> requires disclosure of the fair value of certain financial instruments. The carrying value of cash and cash equivalents, accounts payable and accrued liabilities as reflected in the consolidated balance sheets, are approximately fair value because of the short-term maturity of these instruments. All other significant financial assets, financial liabilities and equity instruments of the Company are either recognized or disclosed in the consolidated financial statements together with other information relevant for making a reasonable assessment of future cash flows, interest rate risk and credit risk. Where practicable the fair values of financial assets and financial liabilities have been determined and disclosed; otherwise only available information pertinent to fair value has been disclosed.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>GMEX ROBOTICS CORPORATION </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_844_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_z0M9GGowA3S7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_862_zGy6Muun2xQ3">Cash and Cash Equivalents</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_847_ecustom--DigitalAssetsPolicyTextBlock_zDO9c24WJJVd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_866_zRJZrzMBBvea">Digital assets </span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since September 2025, the Company has begun investing in digital assets. The Company accounts for its digital assets, which are comprised of cryptocurrencies and stablecoins, as indefinite-lived intangible assets. The digital assets are initially recorded at cost and are subsequently remeasured on the consolidated balance sheet at fair value. The cost of cryptocurrencies disposed of is determined using the first-in, first-out (FIFO) method. Upon disposal, the difference between the net disposal proceeds and the carrying amount of the cryptocurrencies disposed of is recognised in profit or loss. Staking rewards are recognized as other income when the Company obtains control of the awarded tokens. Under the adoption of ASU 2023-08 on July 1, 2025, cryptocurrencies and stablecoins are measured at fair value as of each reporting period. As of June 30, 2026, the Company held $<span id="xdx_901_eus-gaap--CryptoAssetCost_iI_c20260630__us-gaap--DebtInstrumentAxis__custom--SeriesNoteAMember_ziLKoYw6Fupl" title="Crypto asset collateral">1,230,805</span> of cryptocurrencies as the collateral of the Series Note A, and $<span id="xdx_900_eus-gaap--CryptoAssetCost_iI_c20260630__us-gaap--DebtInstrumentAxis__custom--SeriesNoteCMember_zCUIBkw38dh5" title="Crypto asset collateral">35,380,600</span> of stablecoins as the collateral of the Series Note D. These collaterals are being held in a BitGo account which are owned by the Company, and jointly-controlled by the Company and the note holders of the Series Note A and Series Note D. The custodian fees are recorded as costs embedded in the general and administrative expenses.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company determines and records the fair value of their digital assets in accordance with ASC Topic 820, “<i>Fair Value Measurement</i>”, based on quoted prices on the active exchange(s) that they have determined is the principal market for such assets (Level 1 inputs). The Company determines the cost basis of their digital assets using the cost at the time of acquisition of each unit received. Realized and unrealized gains and losses are recorded in the Company’s consolidated statements of operations and comprehensive loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 1230805 35380600 <p id="xdx_84B_eus-gaap--EquityMethodInvestmentsPolicy_zj1Ak2nT6RHg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_86A_z8zVGKVRJxE2">Investment in funds </span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company accounts for its investment in funds in accordance with ASC Topic 825, <i>Financial Instruments</i>. The investments held by the Company during the year ended June 30, 2026, are treated as a trading fund with the realized or unrealized gains and losses reflected in Other income (expense) on the consolidated statements of operations and comprehensive loss. During the year ended June 30, 2026 and 2025, the Company recorded an unrealized loss on investments in fund of $<span id="xdx_906_eus-gaap--InvestmentCompanyLossOnInvestmentInViolation_c20250701__20260630_ztqgH9qZNwX6" title="Unrealized loss on investment">39,910</span> and <span id="xdx_90D_eus-gaap--InvestmentCompanyLossOnInvestmentInViolation_dxL_c20240701__20250630_zwexZDFbk8Ec" title="Unrealized loss on investment::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0942">nil</span></span>, respectively. Investment in funds are stated at fair value in accordance with ASC Topic 321, <i>Investments- Equity Securities</i>. Any changes in the fair value of the Company’s investment in funds are included in net income (loss) under the caption of Unrealized gain (loss) from investment in funds. The market value of the investment in funds is determined using prices as reflected on an established market, using Level 1 fair value inputs. Realized and unrealized gains and losses are determined on historical cost basis. The investments in funds totals $<span id="xdx_900_eus-gaap--MarketableSecuritiesCurrent_iI_c20260630_zqxOng7cGSZg" title="Investment in funds">7,930,000</span> and <span id="xdx_901_eus-gaap--MarketableSecuritiesCurrent_iI_dxL_c20250630_zkconApr65e1" title="Investment in funds::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0946">nil</span></span> as of June 30, 2026 and 2025, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 39910 7930000 <p id="xdx_842_eus-gaap--MarketableSecuritiesPolicy_zkU4XVCFQeyj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_869_zdVzGczxJsC1">Marketable Securities</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company accounts for investments in marketable securities in accordance with ASC Topic 825, <i>Financial Instruments. </i>The investments held by the Company during the fiscal years ended June 30, 2026 and 2025, are treated as trading securities with the realized or unrealized gains and losses reflected in Other income (expense) on the consolidated statements of operations and comprehensive loss. During the years ended June 30, 2026 and 2025, the Company recorded a realized gain on investments in marketable securities of <span id="xdx_90E_ecustom--MarketableSecuritiesRealizedOnGainLoss_dxL_c20250701__20260630_z2xd7yHTSzfa" title="Realized gain on investments::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0950">nil</span></span> and $<span id="xdx_90D_ecustom--MarketableSecuritiesRealizedOnGainLoss_c20240701__20250630_zO4C9Op2Oi43" title="Unrealized loss on investments">50,675</span>, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 50675 <p id="xdx_84D_eus-gaap--AdvertisingCostsPolicyTextBlock_zop9Essag0c5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_862_zkJsjg2YHBw9">Advertising and Promotion</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company follows the policy of charging the costs of advertising, marketing, and public relations to expense as incurred. The Company has $<span id="xdx_90E_eus-gaap--SellingAndMarketingExpense_c20250701__20260630_zCbf87huq5l3" title="Sales and marketing expenses">546,196</span> and $<span id="xdx_90B_eus-gaap--SellingAndMarketingExpense_c20240701__20250630_zoMp8sDtapWf" title="Sales and marketing expenses">416,596</span> in sales and marketing expenses for the years ended June 30, 2026 and 2025, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 546196 416596 <p id="xdx_846_eus-gaap--IncomeTaxPolicyTextBlock_zaAE3EWZuZef" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_860_zmlNk703n4gi">Income Taxes</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax basis and operating loss, capital loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. The Company records interest and penalties related to unrecognized tax benefits as a component of general and administrative expenses. The Company’s federal tax return and any state tax returns are not currently under examination.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company has adopted ASC 740-10, <i>Accounting for Income Taxes</i>, which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed annually from differences between the consolidated financial statement and tax basis of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>GMEX ROBOTICS CORPORATION </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_843_eus-gaap--InventoryPolicyTextBlock_zWdFw8OZpqO1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_865_zdy4xLm7xhUd">Inventory</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inventory consists of only finished goods and is stated at the lower of cost and net realizable value on a ‘first in first out’ basis. Cost comprises of direct materials and delivery costs, direct labor, import duties and other taxes, and an appropriate proportion of variable and fixed overhead expenditure based on normal operating capacity. Costs of purchased inventory are determined after deducting rebates and discounts received or receivable.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Stock in transit is stated at the lower of cost and net realizable value. Cost comprises purchase and delivery costs, net of rebates and discounts received or receivable.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net realizable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company regularly reviews the valuation of inventory and establishes an inventory reserve allowance for slow-moving, obsolete, excess, or damaged inventory, as well as inventory with net realizable values below cost.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company records an allowance for potentially excess and obsolete inventory based upon recent sales history, the quantity of inventory on-hand, and a forecast of potential use of the inventory. The Company periodically reviews inventory to identify excess quantities and part numbers that are experiencing a reduction in demand. Any part numbers with quantities identified during this process are reserved for at rates based upon management’s judgment, historical rates, and consideration of possible scrap and liquidation values which may be as high as 100% of cost if no liquidation market exists for the part.  </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended June 30, 2026, the Company recorded allowance of inventory of $<span id="xdx_904_eus-gaap--InventoryAdjustments_iI_c20260630_zRms5L6RD2v9" title="Allowance of inventory">1,658,866</span> (2025:<span id="xdx_90F_eus-gaap--InventoryAdjustments_iI_dxL_c20250630_zuk6yA642WBf" title="Allowance of inventory::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0966">nil</span></span>), which are included in cost of goods sold on the consolidated statements of operations and comprehensive loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 1658866 <p id="xdx_844_eus-gaap--TradeAndOtherAccountsReceivablePolicy_zPxihh5GZLV3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_86C_z5swh130iho8">Accounts Receivable &amp; Note Receivable</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company has applied the simplified approach to measuring expected credit losses, which uses a lifetime expected loss allowance. To measure the expected credit losses, trade receivables have been grouped based on days overdue. Account balances deemed to be uncollectible are charged to bad debt expense and included in the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. As of June 30, 2026 and 2025, the Company has considered <span id="xdx_90B_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iI_do_c20260630_zcdRFdaMR8w1" title="Allowance for doubtful accounts receivable"><span id="xdx_906_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iI_do_c20250630_zEI0V6Qdk33" title="Allowance for doubtful accounts receivable">no</span></span> allowance for doubtful receivable accounts.  </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company estimates expected credit losses over the contractual life of its trade accounts receivable and note receivable using the Current Expected Credit Loss (CECL) model in accordance with ASC 326. The allowance for credit losses reflects management’s estimate of expected credit losses inherent in the outstanding receivable balances as of each balance sheet date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 0 0 <p id="xdx_84B_ecustom--PrepaidExpensesAndDepositsPolicyTextBlock_z7mTe8K4ekK" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_861_zSoE7HNYa5f9">Prepaid Expenses and Deposits</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prepaid expenses consist of advance payments for goods and services and are recognized as expense over the periods benefited.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deposits primarily represent amounts advanced in connection with potential acquisition, investment, or strategic business transactions. Such deposits are recorded at cost and are reviewed periodically to assess recoverability. Upon completion of the related transaction, the deposit is applied against the purchase consideration or otherwise accounted for in accordance with the nature of the transaction. As of June 30, 2026, deposits related to potential acquisition and investment opportunities amounted to $<span id="xdx_901_eus-gaap--Deposits_iI_c20260630_zDfp0BDVg2nl" title="Deposits for investment">2,060,000</span> (2025: <span id="xdx_90B_eus-gaap--Deposits_iI_dxL_c20250630_zkxDL0emwcgd" title="Deposits for investment::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0978">nil</span></span>). If the transaction is terminated or the deposit is determined to be unrecoverable, the amount is written off in the period such determination is made. At June 30, 2026 and 2025, the Company has considered <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$<span id="xdx_903_eus-gaap--DepositsAssets_iI_c20260630_z0vZdFGAYDff" title="Allowance for Deposits">100,000</span> and <span id="xdx_908_eus-gaap--DepositsAssets_iI_dxL_c20250630_zoNpRGO1Adhj" title="Allowance for Deposits::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0982">nil</span></span> allowance for deposit, respectively.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prepaid expenses and deposits expected to be realized within one year are classified as current assets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 2060000 100000 <p id="xdx_846_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zncOgajbHBJ5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_86E_z8cNviHvSSBg">Property and Equipment</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property and equipment is stated at cost, net of depreciation. Depreciation is recognized over the estimated useful lives of the related assets using the straight-line method. Depreciation expense totaled $<span id="xdx_904_eus-gaap--Depreciation_c20250701__20260630_zMdf3kHhCGt7" title="Depreciation expense">25,907</span> and $<span id="xdx_907_eus-gaap--Depreciation_c20240701__20250630_z7Vbqwi8bGxh" title="Depreciation expense">9,467</span> for the years ended June 30, 2026 and 2025, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Repairs and maintenance costs that do not improve or extend the useful lives of the respective assets are expensed to operations as incurred in the Consolidated Statements of Operations. Major renewals and betterments that substantially extend the useful life, increase capacity, or improve the efficiency of existing assets are capitalized and depreciated over the remaining estimated useful life of the asset. For the fiscal years ended June 30, 2026 and 2025, no significant repair or maintenance expenses were incurred.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">When property, plant, and equipment are disposed of, the historical cost and accumulated depreciation are removed from the Consolidated Balance Sheets. Any resulting gain or loss is recognized in the Consolidated Statements of Operations and comprehensive loss in the period of disposal. There were no disposals of property, plant, and equipment during the fiscal years ended June 30, 2026 and 2025.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 25907 9467 <p id="xdx_84B_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zn1R9VSau1md" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_862_zL470eNBZaNb">Impairment of Long-Lived Assets</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Potential impairments of long lived assets are reviewed when events or changes in circumstances indicate a potential impairment may exist. In accordance with ASC Subtopic 360-10, <i>“Property, Plant and Equipment – Overall”</i>, impairment is recognized when estimated future undiscounted cash flows associated with an asset are less than the asset’s carrying value.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_844_eus-gaap--GoodwillAndIntangibleAssetsPolicyTextBlock_zODsS5dzWLq" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_865_zyYB3yVNhDqk">Intangible Assets</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s intangible assets consist of brand names and goodwill. At June 30, 2026 and 2025, the Company had brand names and goodwill with costs of approximately $<span id="xdx_900_ecustom--BrandNames_iI_c20260630_zYLbcwK3xjb7" title="Brand names cost"><span id="xdx_90F_ecustom--BrandNames_iI_c20250630_zI4qjKzqwAMk" title="Brand names cost">337,504</span></span> and $<span id="xdx_907_eus-gaap--Goodwill_iI_c20260630_z7xQTSDCwO5a" title="Goodwill"><span id="xdx_90E_eus-gaap--Goodwill_iI_c20250630_zq0DPD8LJpr" title="Goodwill">1,161,052</span></span> respectively, which all have indefinite lives. The Company evaluates intangible assets with indefinite lives for impairment at least annually or when events or changes in circumstances indicate that an impairment may exist. The Company determined that none of its intangible assets were impaired in the fiscal years ended June 30, 2026 and 2025.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>GMEX ROBOTICS CORPORATION </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 337504 337504 1161052 1161052 <p id="xdx_842_eus-gaap--EarningsPerSharePolicyTextBlock_zppEmjEj5IR2" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_860_zQh7tbh2HP3d">Net Income (Loss) Per Common Share</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company computes income (loss) per common share in accordance with ASC Topic 260, <i>Earnings Per Share, </i>which requires dual presentation of basic and diluted earnings per share. Basic income or loss per common share is computed by dividing net income or loss by the weighted average number of common shares outstanding during the period. Diluted income or loss per common share is computed by dividing net income or loss by the weighted average number of common shares outstanding, plus the issuance of common shares, if dilutive, that could result from the exercise of outstanding stock options and warrants.    For the fiscal years ended June 30, 2026 and 2025, the calculation is also reflective of the effects of the 1-for-9 share consolidation which was effective on July 2, 2026 and September 28, 2026, respectively (Note 15). As of June 30, 2026 and 2025, the Company excluded the common stock equivalents summarized below, which entitle the holders thereof to ultimately acquire shares of common stock, from its calculation of loss per share as their effect would have been anti-dilutive.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_892_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zvK1fN4wsrIg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B4_zO6qaUCVuOb2">Schedule of common stock equivalents </span></span></span></p> <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 style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20250701__20260630_zRhtZfld5Xz1" 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_492_20240701__20250630_z94evrrAJev6" 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="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </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_40A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--ConvertibleNotesPayableMember_zwnqlCYoeh15" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify; padding-bottom: 1pt">Convertible notes payable</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: 16%; text-align: right">1,871,146</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: 16%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1007">–</span></td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_zDj3j8y4OzXj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total common stock equivalents</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">1,871,146</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"><span style="-sec-ix-hidden: xdx2ixbrl1010">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AD_zsxxHkbHiQj9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_892_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zvK1fN4wsrIg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B4_zO6qaUCVuOb2">Schedule of common stock equivalents </span></span></span></p> <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 style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20250701__20260630_zRhtZfld5Xz1" 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_492_20240701__20250630_z94evrrAJev6" 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="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </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_40A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--ConvertibleNotesPayableMember_zwnqlCYoeh15" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify; padding-bottom: 1pt">Convertible notes payable</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: 16%; text-align: right">1,871,146</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: 16%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1007">–</span></td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_zDj3j8y4OzXj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total common stock equivalents</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">1,871,146</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"><span style="-sec-ix-hidden: xdx2ixbrl1010">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 1871146 1871146 <p id="xdx_841_eus-gaap--ComprehensiveIncomePolicyPolicyTextBlock_zmoJGOWaqiIb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_86F_zNiPoAeQrI62">Comprehensive Income (loss)</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ASC Topic 220, <i>Comprehensive Income</i>, establishes standards for reporting comprehensive income (loss) and its components. Comprehensive income or loss is defined as the change in equity during a period from transactions and other events from non-owner sources. The component of comprehensive loss totaling $<span id="xdx_908_eus-gaap--OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_di_c20250701__20260630_zjaPBOfrnY83">98,424</span> for the year ended June 30, 2026, and comprehensive income totaling $<span id="xdx_909_eus-gaap--OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_c20240701__20250630_zeUmQJmWcxM5" title="Foreign currency translation adjustment gain (loss)">3,518 </span>for the year ended June 30, 2025, related to foreign currency translation adjustment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> -98424 3518 <p id="xdx_845_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zrmE6DBwcthh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_861_zpvzNee6Jb4k">Foreign Currencies</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company determined that its functional currency is the Australian dollar since the Australian dollar is the currency of the environment in which the Company primarily generates and expends cash; however, the Company’s reporting currency is the U.S. dollar. Foreign currency transaction gains and losses represent gains and losses resulting from transactions entered into in a currency other than the functional currency of the Company. These transaction gains and losses, if any, are included in results of operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_840_eus-gaap--LesseeLeasesPolicyTextBlock_zFQyN15MhAp8" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_869_z0dtBPc05kfc">Leases</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company accounts for leases in accordance with ASC Topic 842, <i>Lease</i>. Operating lease right-of-use assets represent the right to use the leased asset for the lease term and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at commencement date. As most leases do not provide an implicit rate, the Company uses an incremental borrowing rate based on the information available at the adoption date in determining the present value of future payments. Lease expense for minimum lease payments is amortized on a straight-line basis over the lease term and is presented on the consolidated statements of operations and comprehensive loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As permitted under ASC Topic 842, the Company has made an accounting policy election not to apply the lease recognition provision to short term leases (leases with a lease term of 12 months or less that do not include an option to purchase the underlying asset that the lessee is reasonably certain to exercise); instead, the Company will recognize the lease payments for short term leases on a straight-line basis over the lease term.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84D_eus-gaap--DebtPolicyTextBlock_z1ro5O8WbQEl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_862_zT5mEEXjm9cd">Convertible notes</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company accounts for convertible notes deemed conventional and conversion options embedded in non-conventional convertible notes which qualify as equity under ASU No. 2020-06, <i>Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity </i>(“ASU 2020-06”), which simplifies the accounting for certain financial instruments with characteristics of liabilities and equity, including certain convertible instruments and contracts on an entity’s own equity. ASU 2020-06 removes the separation models required for convertible debt with cash conversion features and convertible instruments with beneficial conversion features. It also removes certain settlement conditions that were required for equity contracts to qualify for the derivative scope exception and simplifies the diluted earnings per share calculation for convertible instruments. Accordingly, the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note to determine whether the conversion option qualifies for the equity classification scope exception under Subtopic 815-40. The Company selected the fair value option for its convertible notes payable. The notes are carried at fair value, with changes in fair value recognized in other income (expense), net, in the consolidated statements of operations. Accordingly, no beneficial conversion feature, debt discount, or issuance cost amortization is recognized subsequent to the election of the fair value option.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>GMEX ROBOTICS CORPORATION </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_845_eus-gaap--DerivativesPolicyTextBlock_zb8IYxS2iwia" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_861_z2bNe210CHuj">Warrant derivatives</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 9pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Warrants that do not meet the criteria for equity classification—including those with provisions that could require net cash settlement or those with anti-dilution price-protection features (e.g., down-round protection)—are classified as liabilities. These warrants are recorded at their fair value on the date of issuance and are remeasured to fair value at each reporting date. Changes in the fair value of the warrant liabilities are recognized as a component of “Other income (expense), net” in the Consolidated Statements of Operations and Comprehensive Loss. The Company utilizes the Monte Carlo Simulation to estimate the fair value of these warrants.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_849_eus-gaap--SegmentReportingPolicyPolicyTextBlock_zS7Us8YcyRek" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_867_zbZa9OQFKIv1">Segment Reporting </span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ASC 280, “<i>Segment Reporting,</i>” establishes standards for reporting information about operating segments. Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance. The Company’s chief operating decision maker is the Company’s Chief Executive Officer (the “CODM”), who makes resource allocation decisions and assesses performance based on financial information prepared on a consolidated basis, accompanied by disaggregated information about revenues, gross profit and operating loss by the one identified reportable segments.   The Company’s business includes only </span><span id="xdx_90E_eus-gaap--NumberOfReportableSegments_pid_uSegment_c20250701__20260630_zYgRsRoiy0A" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 11pt">1</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">one</span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">segment, which is the trading of Gym Equipment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 1 <p id="xdx_84E_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zUxHEBcafI69" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_865_zpSWHXE27ITa">Recent Accounting Pronouncements</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In November 2023, the Financial Accounting Standards Board (“FASB”) issued ASU 2023-07, <i>Segment Reporting</i> (Topic 280): <i>Improvements to Reportable Segment Disclosures</i> (“ASU 2023-07”), which requires all public entities, including public entities with a single reportable segment, to expand disclosures, on an annual and interim basis, about reporting segments and requires more enhanced information about a reportable segment’s expenses, interim segment profit or loss, and how a public entity’s chief operating decision maker uses reported segment profit or loss information in assessing segment performance and allocating resources. ASU 2023-07 is to be applied retrospectively to all prior periods presented in the financial statements with an effective date for all public entities for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Adoption of ASU 2023-07 had no impact on the Company’s consolidated financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In December 2023, the FASB issued ASU 2023-09, <i>Income Taxes</i> (Topic 740): <i>Improvements to Income Tax Disclosures</i> (“ASU 2023-09”), which requires enhanced income tax disclosures, including specific categories and disaggregation of information in the effective tax rate reconciliation, disaggregation information related to income taxes paid, income or loss from continuing operations before income tax expenses or benefit, and income tax expense or benefit from continuing operations. ASU 2023-09 is effective for annual periods beginning after December 15, 2024. Adoption of ASU 2023-09 does not have a material impact on the Company’s consolidated financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In November 2024, the FASB issued ASU 2024-03, <i>Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures</i> (Subtopic 220-40): <i>Disaggregation of Income Statement Expenses</i>. The amendments require public business entities to provide additional disaggregated disclosures of certain expense categories presented within relevant income statement captions. The standard is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods within annual reporting periods beginning after December 15, 2027. Early adoption is permitted. The Company is currently evaluating the impact that the adoption of this guidance will have on its consolidated financial statement disclosures.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In November 2024, the FASB issued ASU 2024-04, <i>Debt—Debt with Conversion and Other Options (Subtopic 470-20)</i>: Induced Conversions of Convertible Debt Instruments. The amendments clarify the accounting for certain induced conversions of convertible debt instruments. The amendments are effective for fiscal years beginning after December 15, 2025. The Company holds convertible debt instruments within the scope of the amended guidance. The Company is currently evaluating the impact of adopting ASU 2024-04 and, based on its preliminary assessment, does not expect the adoption of this standard to have a material effect on its consolidated financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In July 2025, the FASB issued ASU 2025-05, <i>Financial Instruments—Credit Losses</i> (Topic 326): <i>Measurement of Credit Losses for Accounts Receivable and Contract Assets</i>. The amendments introduce a practical expedient for estimating expected credit losses on current accounts receivable and contract assets and provide certain private entities with an accounting policy election related to subsequent cash collections. The amendments are effective for fiscal years beginning after December 15, 2025, including interim periods therein, with early adoption permitted. The Company is currently evaluating the impact of adopting this guidance on its consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the consolidated financial statements, and the Company 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.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>GMEX ROBOTICS CORPORATION </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_840_ecustom--GoingConcernPolicyTextBlock_z62g1r2FNkv3" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_86D_zOnzCaaPWVf7">Going Concern</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The consolidated financial statements have been prepared on a going concern basis, which assumes that the Company will be able to continue trading, realise its assets and discharge its liabilities in the ordinary course of business for a period of at least 12 months from the date that these consolidated financial statements are approved.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Directors note that:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group made a loss of $<span id="xdx_904_eus-gaap--OperatingIncomeLoss_iN_di_c20250701__20260630_zepkcAgCaNV9" title="Loss from continuing operations">7,131,972</span> from its continuing operations for the year ended June 30, 2026;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group held cash and cash equivalents of $<span id="xdx_900_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_c20260630_zz4dOW6OLz3a" title="Cash and cash equivalents">14,919,028</span> as of June 30, 2026;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group incurred a net cash outflow from operating activities of $<span id="xdx_90B_eus-gaap--NetCashProvidedByUsedInOperatingActivities_iN_di_c20250701__20260630_zS9s8ZHHwcJ" title="Net cash outflow from operating activities">8,544,595</span> for the year ended June 30, 2026;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A successful fund raising from convertible notes and issued new shares during the year ended June 30, 2026 which raised $<span id="xdx_906_eus-gaap--ProceedsFromConvertibleDebt_c20250701__20260630_zjgRxnz5Zo92" title="Fund raised in convertible notes">63,945,000</span> and $<span id="xdx_90E_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20250701__20260630_zdsMfklS2Pvk" title="Fund raised in new shares issue">8,042,737</span>, respectively, before cost of capital.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In assessing the appropriateness of using the going concern assumption, the Directors have noted:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There are reasonable grounds to believe that the Company will be able to continue as a going concern as the Directors are satisfied that the Company will be able to either secure additional working capital as required through raising additional capital or reducing the Company’s discretionary spending;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accordingly, the directors consider it appropriate to prepare the consolidated financial statements on a going concern basis.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Whilst the Directors remain confident in the Company’s ability to access further working capital through debt, equity or asset sales if required, there remains material uncertainty as to whether the Company will continue as a going concern.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Had the going concern basis not been used, adjustments would need to be made relating to the recoverability and classification of certain assets, and the classification and measurement of certain liabilities to reflect the fact that the Company may be required to realize its assets and settle its liabilities other than in the ordinary course of business, and at amounts different from those stated in the consolidated financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> -7131972 14919028 -8544595 63945000 8042737 <p id="xdx_842_eus-gaap--SubsequentEventsPolicyPolicyTextBlock_zQQL6zzkHKKa" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_86C_zkDHd8SGdeO8">Subsequent Events</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In accordance with ASC Topic 855, <i>Subsequent Events</i>, the Company has evaluated subsequent events through November 2, 2026; the date the consolidated financial statements were available for issue.</span></p> <p id="xdx_80F_eus-gaap--SegmentReportingDisclosureTextBlock_z7OuQnP288Mb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>3. <span id="xdx_82C_zbgeQk2yXSb9">Segments of operations</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s chief operating decision maker is the Company’s Chief Executive Officer (the “CODM”), who makes resource allocation decisions and assesses performance based on financial information prepared on a consolidated basis, accompanied by disaggregated information about revenues, gross profit (loss) and operating loss by the one identified reportable segment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s reportable segments consist of only </span><span id="xdx_907_eus-gaap--NumberOfReportableSegments_pid_uSegment_c20250701__20260630_zzxNxMhFfr5k" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 11pt">1</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">one</span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">segment,   which is the Gym Equipment segment. Operating loss for the segment includes revenues from third parties, cost of goods sold and operating expenses directly attributable to the segment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_898_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_z3OkT1gzl665" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The accounting policies of the segment is the same as those described in Note 2, “Summary of Significant Accounting Policies.”</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BE_z1VWCV6lo9h9" style="display: none">Schedule of segments of operations</span></span></p> <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 style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20250701__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--GymEquipmentMember_z5mjA9Rdv945" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Gym Equipment</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20250701__20260630_zIe6BrKTYdxj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the fiscal year ended June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </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">Gym Equipment</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">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_maGPzN7Y_zfkEWbbUCbnh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,609,615</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,609,615</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--CostOfRevenue_iN_di_msGPzN7Y_z5tL3A8Nscye" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Cost of Goods Sold</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(5,129,025</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(5,129,025</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--GrossProfit_iT_mtGPzN7Y_zjPSUEPibyVc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Segment Gross Profit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">480,590</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">480,590</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zFaBhcZY0TRi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Loss before taxes</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(17,275,818</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(17,275,818</td><td style="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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: left">Supplemental Segment Information:</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_408_eus-gaap--OperatingLeaseRightOfUseAssetAmortizationExpense_iN_di_zP2VOL0NCQhf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Amortization of operating right of use assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(434,880</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(434,880</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--Depreciation_iN_di_zWXq4KBvJjMk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Depreciation expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(25,907</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(25,907</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--FairValueAdjustmentOfWarrants_iN_di_zyTDRKBHjY5k" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; text-align: left">Change in fair value of warrants</td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--GainLossOnExtinguishmentOfWarrants_iN_di_zxJcfshpuW22" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; text-align: left">Loss on extinguishment of warrants</td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--RealizedInvestmentGainsLosses_zfazDodQCNQ6" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; text-align: left">Realized gain on investments</td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CryptoAssetUnrealizedLossOperating_iN_di_ztnWsOagmdrl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Unrealized loss on digital assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,819,151</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,819,151</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--CryptoAssetRealizedLossOperating_iN_di_z9scVALVtoCl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Realized loss on digital assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,974,088</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,974,088</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_ecustom--PublicOfferingRelatedExpenses_zfHQl2sicjDc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Financing cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(800,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(600,000</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </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_407_eus-gaap--UnrealizedGainLossOnInvestments_z4KqGcmSU061" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Unrealized loss on investments in fund</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(39,910</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(39,910</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--GainOnChangeInFairValueOfConvertibleNotes_iN_di_zfNN9j9jkkWe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gain on fair value of convertible notes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,681,139</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,681,139</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--StakingRewardIncome_zurlywpLn528" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Staking reward income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">94,633</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">94,633</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--GainsLossesOnExtinguishmentOfDebt_zgT2g8VaDcBf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Loss on extinguishment of debts</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,818,933</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,818,933</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_ecustom--LossOnIssuanceOfDerivativeAndCommonStock_iN_di_z8ZlkdRAI50j" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Loss on issuance of derivative and common stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,510,307</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,510,307</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_ecustom--GainOnChangeInFairValueOfDerivativeLiability_zMTq4NREoTU8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gain on change in fair value of derivative liability</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">66,754</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">66,754</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--InvestmentIncomeInterest_zqc7TWuO6LEa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">171,909</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">171,909</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--InterestExpenseNonoperating_iN_di_zYESzEuzFW5b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,204,645</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,204,645</td><td style="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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total Assets</td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--Assets_iI_c20260630__us-gaap--StatementBusinessSegmentsAxis__custom--GymEquipmentMember_zuaZ4j6pqNwi" style="text-align: right" title="Total Assets">71,456,618</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--Assets_iI_c20260630_zpaAEZ0k2Dzg" style="text-align: right" title="Total Assets">71,456,618</td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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 style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20240701__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--GymEquipmentMember_zOuCUt4O8IZc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Gym Equipment</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20240701__20250630_zY2QQ3NluuVl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the fiscal year ended June 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </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">Gym Equipment</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">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_400_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zlWOrAhDySCc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,200,138</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,200,138</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--CostOfRevenue_iN_di_zgqVQx9TzTMg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Cost of Goods Sold</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,157,996</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,157,996</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--GrossProfit_iT_zWM960tv85M" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Segment Gross Profit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,042,142</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,042,142</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zKdjbrjUHtIe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Loss before taxes</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(349,227</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(349,227</td><td style="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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: left">Supplemental Segment Information:</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_404_eus-gaap--OperatingLeaseRightOfUseAssetAmortizationExpense_iN_di_zgMDwZlfD2P7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Amortization of operating right of use assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(303,869</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(303,869</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--Depreciation_iN_di_zk4QvAKveAzf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Depreciation expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,467</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,467</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--FairValueAdjustmentOfWarrants_iN_di_zexy3QpPj5ud" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Change in fair value of warrants</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,024,942</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,024,942</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--GainLossOnExtinguishmentOfWarrants_iN_di_zWq9AVZne3P2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Loss on extinguishment of warrants</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(285,346</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(285,346</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_ecustom--PublicOfferingRelatedExpenses_zN2vkiEcGhYd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Financing cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(600,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(600,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--RealizedInvestmentGainsLosses_zi0BwE3z4EXl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Realized gain on investments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50,675</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50,675</td><td style="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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--InvestmentIncomeInterest_zu07RgPpw3il" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">215,586</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">215,586</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--InterestExpenseNonoperating_iN_di_zrDJVbfjvF82" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(114,006</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(114,006</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total Assets</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--Assets_iI_c20250630__us-gaap--StatementBusinessSegmentsAxis__custom--GymEquipmentMember_zj29s60P1vA1" style="text-align: right" title="Total Assets">11,395,509</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--Assets_iI_c20250630_z938G5Djhh17" style="text-align: right" title="Total Assets">11,395,509</td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Geographic Information</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company attributes revenue to geographic areas based on the principal place of business of its customers at the time revenue is recognized.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the years ended June 30, 2026 and 2025, all of the Company’s revenues were generated from customers located in Australia. No revenues were generated from customers located in the United States.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table presents revenues by geographic area:</span></p> <p id="xdx_89C_eus-gaap--RevenueFromExternalCustomersByGeographicAreasTableTextBlock_z2v7t0hyMpy7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B1_z9QJIj71Sdvf" style="display: none">Schedule of Revenues by Geographic Area</span></span></p> <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 style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250701__20260630_zcuLZIPFJca3" 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_493_20240701__20250630_z15Pq44lURm" 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="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the fiscal year ended June 30</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </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 style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40E_eus-gaap--Revenues_hsrt--StatementGeographicalAxis__country--US_zZEhlgxapG6i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">United States</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1155">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1156">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--Revenues_hsrt--StatementGeographicalAxis__country--AU_zTIIPAz2xKE9" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; padding-bottom: 1pt">Australia</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: 16%; text-align: right">5,609,615</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: 16%; text-align: right">5,200,138</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--Revenues_zangEmRxvHA4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total revenues</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">5,609,615</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">5,200,138</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A1_zrbL8IiEDf6e" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table presents long-lived assets by geographic area. Long-lived assets mainly consist of property and equipment, operating lease right-of-use assets, note receivables and digital assets.</span></p> <p id="xdx_899_eus-gaap--LongLivedAssetsByGeographicAreasTableTextBlock_zY9svgaIUmBj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B9_zixmRbHB6Ij3" style="display: none">Schedule of Long Lived Assets</span></span></p> <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 style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20260630_zeQmV6vkXtji" 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_495_20250630_zOlsei0Bureb" 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="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the fiscal year ended June 30</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </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 style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40F_ecustom--NoncurrentAsset_iI_hsrt--StatementGeographicalAxis__country--US_zB7LZWpqp13l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">United States</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">36,611,405</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: 16%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1167">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--NoncurrentAsset_iI_hsrt--StatementGeographicalAxis__country--AU_zS11wunOv4vi" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Australia</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">6,009,112</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">1,806,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--NoncurrentAsset_iI_zhp60sTrLyXd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total long-lived assets</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">42,620,517</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">1,806,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A2_zzOOcbSDrTD5" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>GMEX ROBOTICS CORPORATION </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> 1 <p id="xdx_898_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_z3OkT1gzl665" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The accounting policies of the segment is the same as those described in Note 2, “Summary of Significant Accounting Policies.”</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BE_z1VWCV6lo9h9" style="display: none">Schedule of segments of operations</span></span></p> <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 style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20250701__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--GymEquipmentMember_z5mjA9Rdv945" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Gym Equipment</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20250701__20260630_zIe6BrKTYdxj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the fiscal year ended June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </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">Gym Equipment</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">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_maGPzN7Y_zfkEWbbUCbnh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,609,615</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,609,615</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--CostOfRevenue_iN_di_msGPzN7Y_z5tL3A8Nscye" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Cost of Goods Sold</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(5,129,025</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(5,129,025</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--GrossProfit_iT_mtGPzN7Y_zjPSUEPibyVc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Segment Gross Profit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">480,590</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">480,590</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zFaBhcZY0TRi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Loss before taxes</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(17,275,818</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(17,275,818</td><td style="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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: left">Supplemental Segment Information:</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_408_eus-gaap--OperatingLeaseRightOfUseAssetAmortizationExpense_iN_di_zP2VOL0NCQhf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Amortization of operating right of use assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(434,880</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(434,880</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--Depreciation_iN_di_zWXq4KBvJjMk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Depreciation expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(25,907</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(25,907</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--FairValueAdjustmentOfWarrants_iN_di_zyTDRKBHjY5k" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; text-align: left">Change in fair value of warrants</td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--GainLossOnExtinguishmentOfWarrants_iN_di_zxJcfshpuW22" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; text-align: left">Loss on extinguishment of warrants</td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--RealizedInvestmentGainsLosses_zfazDodQCNQ6" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; text-align: left">Realized gain on investments</td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CryptoAssetUnrealizedLossOperating_iN_di_ztnWsOagmdrl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Unrealized loss on digital assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,819,151</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,819,151</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--CryptoAssetRealizedLossOperating_iN_di_z9scVALVtoCl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Realized loss on digital assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,974,088</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,974,088</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_ecustom--PublicOfferingRelatedExpenses_zfHQl2sicjDc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Financing cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(800,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(600,000</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </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_407_eus-gaap--UnrealizedGainLossOnInvestments_z4KqGcmSU061" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Unrealized loss on investments in fund</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(39,910</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(39,910</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--GainOnChangeInFairValueOfConvertibleNotes_iN_di_zfNN9j9jkkWe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gain on fair value of convertible notes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,681,139</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,681,139</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--StakingRewardIncome_zurlywpLn528" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Staking reward income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">94,633</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">94,633</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--GainsLossesOnExtinguishmentOfDebt_zgT2g8VaDcBf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Loss on extinguishment of debts</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,818,933</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,818,933</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_ecustom--LossOnIssuanceOfDerivativeAndCommonStock_iN_di_z8ZlkdRAI50j" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Loss on issuance of derivative and common stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,510,307</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,510,307</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_ecustom--GainOnChangeInFairValueOfDerivativeLiability_zMTq4NREoTU8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gain on change in fair value of derivative liability</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">66,754</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">66,754</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--InvestmentIncomeInterest_zqc7TWuO6LEa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">171,909</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">171,909</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--InterestExpenseNonoperating_iN_di_zYESzEuzFW5b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,204,645</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,204,645</td><td style="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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total Assets</td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--Assets_iI_c20260630__us-gaap--StatementBusinessSegmentsAxis__custom--GymEquipmentMember_zuaZ4j6pqNwi" style="text-align: right" title="Total Assets">71,456,618</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--Assets_iI_c20260630_zpaAEZ0k2Dzg" style="text-align: right" title="Total Assets">71,456,618</td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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 style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20240701__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--GymEquipmentMember_zOuCUt4O8IZc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Gym Equipment</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20240701__20250630_zY2QQ3NluuVl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the fiscal year ended June 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </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">Gym Equipment</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">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_400_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zlWOrAhDySCc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,200,138</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,200,138</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--CostOfRevenue_iN_di_zgqVQx9TzTMg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Cost of Goods Sold</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,157,996</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,157,996</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--GrossProfit_iT_zWM960tv85M" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Segment Gross Profit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,042,142</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,042,142</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zKdjbrjUHtIe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Loss before taxes</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(349,227</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(349,227</td><td style="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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: left">Supplemental Segment Information:</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_404_eus-gaap--OperatingLeaseRightOfUseAssetAmortizationExpense_iN_di_zgMDwZlfD2P7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Amortization of operating right of use assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(303,869</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(303,869</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--Depreciation_iN_di_zk4QvAKveAzf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Depreciation expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,467</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,467</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--FairValueAdjustmentOfWarrants_iN_di_zexy3QpPj5ud" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Change in fair value of warrants</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,024,942</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,024,942</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--GainLossOnExtinguishmentOfWarrants_iN_di_zWq9AVZne3P2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Loss on extinguishment of warrants</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(285,346</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(285,346</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_ecustom--PublicOfferingRelatedExpenses_zN2vkiEcGhYd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Financing cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(600,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(600,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--RealizedInvestmentGainsLosses_zi0BwE3z4EXl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Realized gain on investments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50,675</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50,675</td><td style="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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--InvestmentIncomeInterest_zu07RgPpw3il" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">215,586</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">215,586</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--InterestExpenseNonoperating_iN_di_zrDJVbfjvF82" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(114,006</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(114,006</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total Assets</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--Assets_iI_c20250630__us-gaap--StatementBusinessSegmentsAxis__custom--GymEquipmentMember_zj29s60P1vA1" style="text-align: right" title="Total Assets">11,395,509</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--Assets_iI_c20250630_z938G5Djhh17" style="text-align: right" title="Total Assets">11,395,509</td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Geographic Information</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company attributes revenue to geographic areas based on the principal place of business of its customers at the time revenue is recognized.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the years ended June 30, 2026 and 2025, all of the Company’s revenues were generated from customers located in Australia. No revenues were generated from customers located in the United States.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table presents revenues by geographic area:</span></p> <p id="xdx_89C_eus-gaap--RevenueFromExternalCustomersByGeographicAreasTableTextBlock_z2v7t0hyMpy7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B1_z9QJIj71Sdvf" style="display: none">Schedule of Revenues by Geographic Area</span></span></p> <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 style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250701__20260630_zcuLZIPFJca3" 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_493_20240701__20250630_z15Pq44lURm" 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="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the fiscal year ended June 30</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </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 style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40E_eus-gaap--Revenues_hsrt--StatementGeographicalAxis__country--US_zZEhlgxapG6i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">United States</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1155">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1156">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--Revenues_hsrt--StatementGeographicalAxis__country--AU_zTIIPAz2xKE9" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; padding-bottom: 1pt">Australia</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: 16%; text-align: right">5,609,615</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: 16%; text-align: right">5,200,138</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--Revenues_zangEmRxvHA4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total revenues</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">5,609,615</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">5,200,138</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 5609615 5609615 5129025 5129025 480590 480590 -17275818 -17275818 434880 434880 25907 25907 2819151 2819151 2974088 2974088 -800000 -600000 -39910 -39910 -3681139 -3681139 94633 94633 -4818933 -4818933 1510307 1510307 66754 66754 171909 171909 1204645 1204645 71456618 71456618 5200138 5200138 3157996 3157996 2042142 2042142 -349227 -349227 303869 303869 9467 9467 -2024942 -2024942 285346 285346 -600000 -600000 50675 50675 215586 215586 114006 114006 11395509 11395509 <p id="xdx_89C_eus-gaap--RevenueFromExternalCustomersByGeographicAreasTableTextBlock_z2v7t0hyMpy7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B1_z9QJIj71Sdvf" style="display: none">Schedule of Revenues by Geographic Area</span></span></p> <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 style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250701__20260630_zcuLZIPFJca3" 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_493_20240701__20250630_z15Pq44lURm" 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="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the fiscal year ended June 30</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </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 style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40E_eus-gaap--Revenues_hsrt--StatementGeographicalAxis__country--US_zZEhlgxapG6i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">United States</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1155">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1156">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--Revenues_hsrt--StatementGeographicalAxis__country--AU_zTIIPAz2xKE9" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; padding-bottom: 1pt">Australia</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: 16%; text-align: right">5,609,615</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: 16%; text-align: right">5,200,138</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--Revenues_zangEmRxvHA4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total revenues</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">5,609,615</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">5,200,138</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 5609615 5200138 5609615 5200138 <p id="xdx_899_eus-gaap--LongLivedAssetsByGeographicAreasTableTextBlock_zY9svgaIUmBj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B9_zixmRbHB6Ij3" style="display: none">Schedule of Long Lived Assets</span></span></p> <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 style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20260630_zeQmV6vkXtji" 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_495_20250630_zOlsei0Bureb" 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="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the fiscal year ended June 30</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </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 style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40F_ecustom--NoncurrentAsset_iI_hsrt--StatementGeographicalAxis__country--US_zB7LZWpqp13l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">United States</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">36,611,405</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: 16%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1167">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--NoncurrentAsset_iI_hsrt--StatementGeographicalAxis__country--AU_zS11wunOv4vi" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Australia</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">6,009,112</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">1,806,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--NoncurrentAsset_iI_zhp60sTrLyXd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total long-lived assets</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">42,620,517</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">1,806,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 36611405 6009112 1806000 42620517 1806000 <p id="xdx_800_eus-gaap--CryptoAssetTextBlock_z8xfALAcZq8i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>4. <span id="xdx_82E_ztPaVTTvTaa9">Digital assets</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_897_eus-gaap--CryptoAssetHoldingTableTextBlock_zPssVBiOTJea" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The table below summarizes the digital assets shown on the Company’s consolidated balance sheets as of June 30, 2026:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B9_z9okPITtMkZ3" style="display: none">Schedule of summaries of digital assets</span></p> <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="border-bottom: Black 1pt solid">Digital assets</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Quantity</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">Cost Basis</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">Carrying Value</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">Unrealized gain (loss) on digital assets</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Stablecoins – Frax USD</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--CryptoAssetNumberOfUnits_iI_uInteger_c20260630__srt--CryptoAssetAxis__custom--StablecoinsMember_zEBv2YL8Mlr5" style="width: 11%; text-align: right" title="Crypto asset quantity">35,380,585</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--CryptoAssetCost_iI_c20260630__srt--CryptoAssetAxis__custom--StablecoinsMember_zwhiYmNm7pB8" style="width: 11%; text-align: right" title="Crypto asset, cost incurred">35,380,600</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--CryptoAssetFairValue_iI_c20260630__srt--CryptoAssetAxis__custom--StablecoinsMember_zvQEcKxhA1c2" style="width: 11%; text-align: right" title="Crypto asset, carrying amount">35,380,600</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_ecustom--GainLossOnChangeInCryptoAssetFairValue_iI_c20260630__srt--CryptoAssetAxis__custom--StablecoinsMember_zyCwLrAJVcLi" style="width: 11%; text-align: right" title="Crypto asset, change in fair value"><span style="-sec-ix-hidden: xdx2ixbrl1185">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cryptocurrencies – Solana</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--CryptoAssetNumberOfUnits_iI_uInteger_c20260630__srt--CryptoAssetAxis__custom--SolanaMember_zRBsn2BZ6U9b" style="text-align: right" title="Crypto asset quantity">12,762</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--CryptoAssetCost_iI_c20260630__srt--CryptoAssetAxis__custom--SolanaMember_zAgnA4UILCmd" style="text-align: right" title="Crypto asset, cost incurred">2,462,194</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--CryptoAssetFairValue_iI_c20260630__srt--CryptoAssetAxis__custom--SolanaMember_zEG2pStILezl" style="text-align: right" title="Crypto asset, carrying amount">928,733</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_ecustom--GainLossOnChangeInCryptoAssetFairValue_iI_c20260630__srt--CryptoAssetAxis__custom--SolanaMember_zZ3lEj4wzL1c" style="text-align: right" title="Crypto asset, change in fair value">(1,533,461</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Cryptocurrencies – Pump</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--CryptoAssetNumberOfUnits_iI_uInteger_c20260630__srt--CryptoAssetAxis__custom--PumpMember_zdAhnU46GmOi" style="border-bottom: Black 1pt solid; text-align: right" title="Crypto asset quantity">216,849,817</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_982_eus-gaap--CryptoAssetCost_iI_c20260630__srt--CryptoAssetAxis__custom--PumpMember_zHp5KRJjZ9o8" style="border-bottom: Black 1pt solid; text-align: right" title="Crypto asset, cost incurred">1,587,762</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">$</td><td id="xdx_989_eus-gaap--CryptoAssetFairValue_iI_c20260630__srt--CryptoAssetAxis__custom--PumpMember_zDhpW9CJ7nJ5" style="border-bottom: Black 1pt solid; text-align: right" title="Crypto asset, carrying amount">302,072</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98B_ecustom--GainLossOnChangeInCryptoAssetFairValue_iI_c20260630__srt--CryptoAssetAxis__custom--PumpMember_z6X0s77BNmL9" style="border-bottom: Black 1pt solid; text-align: right" title="Crypto asset, change in fair value">(1,285,690</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--CryptoAssetNumberOfUnits_iI_uInteger_c20260630_zWoS5NEjxsYc" style="border-bottom: Black 1pt solid; text-align: right" title="Crypto asset quantity">252,243,164</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">$</td><td id="xdx_986_eus-gaap--CryptoAssetCost_iI_c20260630_zkBmiJlYdTr5" style="border-bottom: Black 1pt solid; text-align: right" title="Crypto asset, cost incurred">39,430,556</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_987_eus-gaap--CryptoAssetFairValue_iI_c20260630_ztcAIicdl1Id" style="border-bottom: Black 1pt solid; text-align: right" title="Crypto asset, carrying amount">36,611,405</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">$</td><td id="xdx_989_ecustom--GainLossOnChangeInCryptoAssetFairValue_iI_c20260630_zuPhzVzOQ7J5" style="border-bottom: Black 1pt solid; text-align: right" title="Crypto asset, change in fair value">(2,819,151</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> </table> <p id="xdx_8AF_z0JFvSk19WHg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89D_ecustom--CryptoAssetQuotedPriceTableTextBlock_zOcW6oo05swe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The table below shows the quoted prices for each digital asset on the active exchange as of June 30, 2026:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B0_zotnneY9i5f2" style="display: none">Schedule of quoted price of crypto asset</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Digital assets</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Market Price</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Stablecoins – Frax USD</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--InvestmentCompanyMarketValuePerShare_iI_pid_c20260630__srt--CryptoAssetAxis__custom--StablecoinsMember_z5VmOL6pWGnc" style="width: 16%; text-align: right" title="Crypto asset quantity">1</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cryptocurrencies – Solana</td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--InvestmentCompanyMarketValuePerShare_iI_pid_c20260630__srt--CryptoAssetAxis__custom--SolanaMember_zysV0sCaIsj6" style="text-align: right" title="Crypto asset quantity">72.77</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cryptocurrencies – Pump</td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--InvestmentCompanyMarketValuePerShare_iI_pid_c20260630__srt--CryptoAssetAxis__custom--PumpMember_zzkfEqeOImUc" style="text-align: right" title="Crypto asset quantity">0.001393</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8AD_zJaHADJE6uZe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Two digital currency wallets under the custody of BitGo with fair value of $<span id="xdx_908_eus-gaap--CryptoAssetFairValue_iI_c20260630__us-gaap--DebtInstrumentAxis__custom--SeriesNoteAMember_zrj7EFasw3wf" title="Crypto asset collateral">1,230,805</span> and $<span id="xdx_90E_eus-gaap--CryptoAssetFairValue_iI_c20260630__us-gaap--DebtInstrumentAxis__custom--SeriesNoteDMember_z1x5Wv7piSd3" title="Crypto asset collateral">35,380,600</span>, respectively, as of June 30, 2026, were held as collateral for the Series A and Series D convertible notes   issued, which totaled $<span id="xdx_903_eus-gaap--CryptoAssetFairValue_iI_c20260630_zSV93zG3Wx48" title="Crypto asset collateral">36,611,405</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year, the Company earned staking rewards of US$<span id="xdx_90F_ecustom--StakingRewardIncome_c20250701__20260630_zicB8uz7Gkx" title="Staking reward income">94,633</span> (2025: <span id="xdx_909_ecustom--StakingRewardIncome_dxL_c20240701__20250630_zIgDCE2M7NWe" title="Staking reward income::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1227">Nil</span></span>), which were recognized in profit or loss under other income. The rewards were received in the form of digital assets and measured at their fair value on the date control of the assets was obtained.</span></p> <p id="xdx_897_eus-gaap--CryptoAssetHoldingTableTextBlock_zPssVBiOTJea" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The table below summarizes the digital assets shown on the Company’s consolidated balance sheets as of June 30, 2026:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B9_z9okPITtMkZ3" style="display: none">Schedule of summaries of digital assets</span></p> <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="border-bottom: Black 1pt solid">Digital assets</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Quantity</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">Cost Basis</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">Carrying Value</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">Unrealized gain (loss) on digital assets</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Stablecoins – Frax USD</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--CryptoAssetNumberOfUnits_iI_uInteger_c20260630__srt--CryptoAssetAxis__custom--StablecoinsMember_zEBv2YL8Mlr5" style="width: 11%; text-align: right" title="Crypto asset quantity">35,380,585</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--CryptoAssetCost_iI_c20260630__srt--CryptoAssetAxis__custom--StablecoinsMember_zwhiYmNm7pB8" style="width: 11%; text-align: right" title="Crypto asset, cost incurred">35,380,600</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--CryptoAssetFairValue_iI_c20260630__srt--CryptoAssetAxis__custom--StablecoinsMember_zvQEcKxhA1c2" style="width: 11%; text-align: right" title="Crypto asset, carrying amount">35,380,600</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_ecustom--GainLossOnChangeInCryptoAssetFairValue_iI_c20260630__srt--CryptoAssetAxis__custom--StablecoinsMember_zyCwLrAJVcLi" style="width: 11%; text-align: right" title="Crypto asset, change in fair value"><span style="-sec-ix-hidden: xdx2ixbrl1185">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cryptocurrencies – Solana</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--CryptoAssetNumberOfUnits_iI_uInteger_c20260630__srt--CryptoAssetAxis__custom--SolanaMember_zRBsn2BZ6U9b" style="text-align: right" title="Crypto asset quantity">12,762</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--CryptoAssetCost_iI_c20260630__srt--CryptoAssetAxis__custom--SolanaMember_zAgnA4UILCmd" style="text-align: right" title="Crypto asset, cost incurred">2,462,194</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--CryptoAssetFairValue_iI_c20260630__srt--CryptoAssetAxis__custom--SolanaMember_zEG2pStILezl" style="text-align: right" title="Crypto asset, carrying amount">928,733</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_ecustom--GainLossOnChangeInCryptoAssetFairValue_iI_c20260630__srt--CryptoAssetAxis__custom--SolanaMember_zZ3lEj4wzL1c" style="text-align: right" title="Crypto asset, change in fair value">(1,533,461</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Cryptocurrencies – Pump</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--CryptoAssetNumberOfUnits_iI_uInteger_c20260630__srt--CryptoAssetAxis__custom--PumpMember_zdAhnU46GmOi" style="border-bottom: Black 1pt solid; text-align: right" title="Crypto asset quantity">216,849,817</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">$</td><td id="xdx_982_eus-gaap--CryptoAssetCost_iI_c20260630__srt--CryptoAssetAxis__custom--PumpMember_zHp5KRJjZ9o8" style="border-bottom: Black 1pt solid; text-align: right" title="Crypto asset, cost incurred">1,587,762</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_989_eus-gaap--CryptoAssetFairValue_iI_c20260630__srt--CryptoAssetAxis__custom--PumpMember_zDhpW9CJ7nJ5" style="border-bottom: Black 1pt solid; text-align: right" title="Crypto asset, carrying amount">302,072</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">$</td><td id="xdx_98B_ecustom--GainLossOnChangeInCryptoAssetFairValue_iI_c20260630__srt--CryptoAssetAxis__custom--PumpMember_z6X0s77BNmL9" style="border-bottom: Black 1pt solid; text-align: right" title="Crypto asset, change in fair value">(1,285,690</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--CryptoAssetNumberOfUnits_iI_uInteger_c20260630_zWoS5NEjxsYc" style="border-bottom: Black 1pt solid; text-align: right" title="Crypto asset quantity">252,243,164</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_986_eus-gaap--CryptoAssetCost_iI_c20260630_zkBmiJlYdTr5" style="border-bottom: Black 1pt solid; text-align: right" title="Crypto asset, cost incurred">39,430,556</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">$</td><td id="xdx_987_eus-gaap--CryptoAssetFairValue_iI_c20260630_ztcAIicdl1Id" style="border-bottom: Black 1pt solid; text-align: right" title="Crypto asset, carrying amount">36,611,405</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_989_ecustom--GainLossOnChangeInCryptoAssetFairValue_iI_c20260630_zuPhzVzOQ7J5" style="border-bottom: Black 1pt solid; text-align: right" title="Crypto asset, change in fair value">(2,819,151</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> </table> 35380585 35380600 35380600 12762 2462194 928733 -1533461 216849817 1587762 302072 -1285690 252243164 39430556 36611405 -2819151 <p id="xdx_89D_ecustom--CryptoAssetQuotedPriceTableTextBlock_zOcW6oo05swe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The table below shows the quoted prices for each digital asset on the active exchange as of June 30, 2026:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B0_zotnneY9i5f2" style="display: none">Schedule of quoted price of crypto asset</span></p> <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="border-bottom: Black 1pt solid">Digital assets</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Market Price</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Stablecoins – Frax USD</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--InvestmentCompanyMarketValuePerShare_iI_pid_c20260630__srt--CryptoAssetAxis__custom--StablecoinsMember_z5VmOL6pWGnc" style="width: 16%; text-align: right" title="Crypto asset quantity">1</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cryptocurrencies – Solana</td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--InvestmentCompanyMarketValuePerShare_iI_pid_c20260630__srt--CryptoAssetAxis__custom--SolanaMember_zysV0sCaIsj6" style="text-align: right" title="Crypto asset quantity">72.77</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cryptocurrencies – Pump</td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--InvestmentCompanyMarketValuePerShare_iI_pid_c20260630__srt--CryptoAssetAxis__custom--PumpMember_zzkfEqeOImUc" style="text-align: right" title="Crypto asset quantity">0.001393</td><td style="text-align: left"> </td></tr> </table> 1 72.77 0.001393 1230805 35380600 36611405 94633 <p id="xdx_80E_eus-gaap--InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock_zlt40e1jb6Rc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>5. </b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_829_zqRYhmgdanr3">Investments in fund</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The investment is redeemable at net asset value at any time and is not subject to redemption restrictions, lock-up periods, or other limitations. The investments in fund being held as of June 30, 2026 and 2025 were valued at $<span id="xdx_907_eus-gaap--MarketableSecuritiesCurrent_iI_c20260630_zHx9aUU9oJq5" title="Iinvestments in fund">7,930,000</span> and <span id="xdx_90F_eus-gaap--MarketableSecuritiesCurrent_iI_dxL_c20250630_z3TPwuI7seYa" title="Iinvestments in fund::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1233">nil</span></span>, respectively. The following tables classify the Company’s assets measured at fair value on a recurring basis into the fair value hierarchy:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_893_eus-gaap--FairValueAssetsMeasuredOnRecurringBasisTextBlock_zE2O1gF6tTm7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The table below summarizes the investments in fund shown on the Company’s consolidated balance sheets as of June 30, 2026:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B7_zqWIlM1kQDN" style="display: none">Schedule of assets measured at fair value on recurring basis</span></p> <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="border-bottom: Black 1pt solid; text-align: justify">Investments in fund</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Cost Basis</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">Carrying Value</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"><p style="margin-top: 0; margin-bottom: 0">Unrealized gain (loss) on</p> <p style="margin-top: 0; margin-bottom: 0">investments in fund</p></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; padding-bottom: 1pt">Fund</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_980_eus-gaap--EquitySecuritiesFvNiCost_iI_pid_c20260630__us-gaap--FinancialInstrumentAxis__custom--FundMember_zclaXdCVNOv" style="border-bottom: Black 1pt solid; width: 14%; text-align: right" title="Investments in fund, Cost Basis">7,969,910</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">$</td><td id="xdx_984_eus-gaap--MarketableSecuritiesCurrent_iI_pid_c20260630__us-gaap--FinancialInstrumentAxis__custom--FundMember_zuvdGpKBYEyh" style="border-bottom: Black 1pt solid; width: 14%; text-align: right" title="Investments in fund, Carrying Value">7,930,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--DebtSecuritiesTradingUnrealizedGainLoss_pid_c20250701__20260630__us-gaap--FinancialInstrumentAxis__custom--FundMember_zhaNOB2Ovm78" style="border-bottom: Black 1pt solid; width: 14%; text-align: right" title="Unrealized gain (loss) on investments in fund">(39,910</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_988_eus-gaap--EquitySecuritiesFvNiCost_iI_pid_c20260630_zWj2U7hCVWR6" style="border-bottom: Black 1pt solid; text-align: right" title="Investments in fund, Cost Basis">7,969,910</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_980_eus-gaap--MarketableSecuritiesCurrent_iI_pid_c20260630_zLBYWLkdY3F2" style="border-bottom: Black 1pt solid; text-align: right" title="Investments in fund, Carrying Value">7,930,000</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_98A_eus-gaap--DebtSecuritiesTradingUnrealizedGainLoss_pid_c20250701__20260630_zbo1Lw1GzRFd" style="border-bottom: Black 1pt solid; text-align: right" title="Unrealized gain (loss) on investments in fund">(39,910</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> </table> <p id="xdx_8AB_zFnwWUcjp6ec" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>GMEX ROBOTICS CORPORATION </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> 7930000 <p id="xdx_893_eus-gaap--FairValueAssetsMeasuredOnRecurringBasisTextBlock_zE2O1gF6tTm7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The table below summarizes the investments in fund shown on the Company’s consolidated balance sheets as of June 30, 2026:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B7_zqWIlM1kQDN" style="display: none">Schedule of assets measured at fair value on recurring basis</span></p> <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="border-bottom: Black 1pt solid; text-align: justify">Investments in fund</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Cost Basis</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">Carrying Value</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"><p style="margin-top: 0; margin-bottom: 0">Unrealized gain (loss) on</p> <p style="margin-top: 0; margin-bottom: 0">investments in fund</p></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; padding-bottom: 1pt">Fund</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_980_eus-gaap--EquitySecuritiesFvNiCost_iI_pid_c20260630__us-gaap--FinancialInstrumentAxis__custom--FundMember_zclaXdCVNOv" style="border-bottom: Black 1pt solid; width: 14%; text-align: right" title="Investments in fund, Cost Basis">7,969,910</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">$</td><td id="xdx_984_eus-gaap--MarketableSecuritiesCurrent_iI_pid_c20260630__us-gaap--FinancialInstrumentAxis__custom--FundMember_zuvdGpKBYEyh" style="border-bottom: Black 1pt solid; width: 14%; text-align: right" title="Investments in fund, Carrying Value">7,930,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--DebtSecuritiesTradingUnrealizedGainLoss_pid_c20250701__20260630__us-gaap--FinancialInstrumentAxis__custom--FundMember_zhaNOB2Ovm78" style="border-bottom: Black 1pt solid; width: 14%; text-align: right" title="Unrealized gain (loss) on investments in fund">(39,910</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_988_eus-gaap--EquitySecuritiesFvNiCost_iI_pid_c20260630_zWj2U7hCVWR6" style="border-bottom: Black 1pt solid; text-align: right" title="Investments in fund, Cost Basis">7,969,910</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_980_eus-gaap--MarketableSecuritiesCurrent_iI_pid_c20260630_zLBYWLkdY3F2" style="border-bottom: Black 1pt solid; text-align: right" title="Investments in fund, Carrying Value">7,930,000</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_98A_eus-gaap--DebtSecuritiesTradingUnrealizedGainLoss_pid_c20250701__20260630_zbo1Lw1GzRFd" style="border-bottom: Black 1pt solid; text-align: right" title="Unrealized gain (loss) on investments in fund">(39,910</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> </table> 7969910 7930000 -39910 7969910 7930000 -39910 <p id="xdx_80E_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zBshzhIa2sWg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>6. </b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82F_zAQzPjqs7gK4">Stockholder’s equity</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On April 9, 2025, The Company held an extraordinary general meeting of shareholders (the “EGM”), during which the shareholders, among others, approved to (i) amend and reclassify the authorized share capital with effect on April 15, 2025 by (a) redesignating and reclassifying <span id="xdx_904_eus-gaap--CommonStockSharesAuthorized_iI_pid_c20250409__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zcHn1ffrHRr" title="Common stock, shares authorized">493,560,000</span> authorized ordinary shares of par value of US$<span id="xdx_90A_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20250409__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zjTPIiT6JG79" title="Common stock, par value">0.0001</span> each (including all of the existing issued ordinary shares) as <span id="xdx_904_eus-gaap--CommonStockSharesAuthorized_iI_pid_c20250409__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zZkIX7XVhgwc" title="Common stock, shares authorized">493,560,000</span> class A ordinary shares of par value US$<span id="xdx_906_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20250409__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zGzYY9BSvFVf" title="Common stock, par value">0.0001</span> each, where the rights of the existing ordinary shares shall be the same as such class A ordinary shares and (b) cancelling <span id="xdx_907_ecustom--CommonStockSharesCancelled_iI_pid_c20250409__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_znrG6TlLhtx8" title="Common stock, shares cancelled">6,440,000</span> authorized but unissued ordinary shares of par value of US$<span id="xdx_90A_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20250409__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zjwqOUVAYg89" title="Common stock, par value">0.0001</span> each and creating a new class of shares comprising of <span id="xdx_902_eus-gaap--CommonStockSharesAuthorized_iI_pid_c20250409__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_zYPlw72AQMKl" title="Common stock, shares authorized">6,440,000</span> class B ordinary shares of par value US$<span id="xdx_905_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20250409__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_zwkexcbUpGoh" title="Common stock, par value">0.0001</span> each, which will be entitled to thirty (30) votes per share, such that the authorized share capital of the Company shall become US$<span id="xdx_90F_eus-gaap--Capital_iI_c20250409_z3jAEB9ojMhd" title="Share capital">50,000</span> divided into <span id="xdx_904_eus-gaap--CommonStockSharesAuthorized_iI_pid_c20250409__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zAp1dBLId7I4" title="Common stock, shares authorized">493,560,000</span> class A ordinary shares of a par value of US$<span id="xdx_90C_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20250409__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z901aQcwRQE1" title="Common stock par value">0.0001</span> each and <span id="xdx_90E_eus-gaap--CommonStockSharesAuthorized_iI_pid_c20250409__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_zULgatl8shB" title="Common stock, shares authorized">6,440,000</span> class B ordinary shares of a par value of US$<span id="xdx_906_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20250409__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_zmG9tjWsXEhg" title="Common stock par value">0.0001</span> each;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii) adopt the second amended and restated memorandum and articles of association of the Company reflecting such amended authorized share capital;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii) undertake a share consolidation whereby <span id="xdx_905_eus-gaap--StockholdersEquityReverseStockSplit_pid_c20250409__20250409__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zIGuVJ5J1I3a" title="Share consolidation description">every 16 class A ordinary shares with par value of $0.0001 each be consolidated into 1 class A ordinary share $0.0016 par value each (the “Class A Ordinary Shares”) and every 16 class B ordinary shares with par value of $0.0001 each be consolidated into 1 class B ordinary share $0.0016 par value each</span>, with effect from the effective date to be determined by the Board (the “Share Consolidation”), with such consolidated class A ordinary shares and class B ordinary shares (as the case may be) shall rank pari passu in all respect with each other and have the same rights and are subject to the same restrictions (save as to nominal value) as the then existing class A ordinary shares and class B ordinary shares (as the case may be) and all fractional entitlements to the issued consolidated shares resulting from the Share Consolidation will not be issued to the shareholders and instead any fractional shares that would have resulted from the Share Consolidation will be rounded up to the next whole number, such that the authorized share capital of the Company shall become US$<span id="xdx_902_eus-gaap--Capital_iI_c20250923_zK83eo3Wv0x" title="Share capital">50,000</span> divided into <span id="xdx_900_eus-gaap--CommonStockSharesAuthorized_iI_pid_c20250923__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zFCyqPRs19ih" title="Common stock, shares authorized">30,847,500</span> class A ordinary shares of a par value of US$<span id="xdx_90D_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20250923__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z0HlYsaV9bOc" title="Common stock, par value">0.0016</span> each and <span id="xdx_903_eus-gaap--CommonStockSharesAuthorized_iI_pid_c20250923__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_ztqNkMhyOMLa" title="Common stock, shares authorized">402,500</span> class B ordinary shares of a par value of US$<span id="xdx_90A_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20250923__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_zMLR6pKqTh3a" title="Common stock, par value">0.0016</span> each; and</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iv) amend the authorized share capital clause of the second amended and restated memorandum and articles of association reflecting the Share Consolidation. The Share Consolidation became effective on September 23, 2025. No fractional shares were issued in connection with the Share Consolidation. All fractional shares were rounded up to the whole number of shares.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company <span id="xdx_908_eus-gaap--StockholdersEquityReverseStockSplit_c20250923__20250923__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zrK0oEieh7lc" title="Stock holders equity, reverse stock split">executed a 1-for-16 reverse split on Class A ordinary shares effective September 23, 2025</span>, with par value change from $<span id="xdx_90A_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20250922__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zRuSA3Am6qW7" title="Common stock par value">0.0001</span> to $<span id="xdx_90F_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20250923__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z1VOyTTB3NQ2" title="Common stock par value">0.0016</span>. The Company <span id="xdx_908_eus-gaap--StockholdersEquityReverseStockSplit_c20260108__20260108__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zM8UdN7Hvz5d" title="Stock holders equity, reverse stock split">executed a 1-for-8 reverse split on Class A</span> shares (par to $<span id="xdx_908_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20260108__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zZMGlaxiedX2" title="Common stock par value">0.0128</span>) and <span id="xdx_901_eus-gaap--StockholdersEquityReverseStockSplit_c20260108__20260108__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_zo2FSDUxQ0yi" title="Stock holders equity, reverse stock split">1-for-2 on Class B shares</span> (par to $<span id="xdx_901_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20260108__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_zFhnfSKC2Mt3" title="Common stock par value">0.0032</span>) effective January 8, 2026. This resulted in the reduction of issued Class A shares from <span id="xdx_90D_eus-gaap--CommonStockSharesIssued_iI_c20250629__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__srt--RangeAxis__srt--MaximumMember_ze9uqpAvA9mk" title="Common stock, shares issued">14,580,597</span> to <span id="xdx_90D_eus-gaap--CommonStockSharesIssued_iI_c20250630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__srt--RangeAxis__srt--MinimumMember_zBLbUjTGewkc" title="Common stock, shares issued">113,911</span> shares and Class B from <span id="xdx_90F_eus-gaap--CommonStockSharesIssued_iI_c20250629__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__srt--RangeAxis__srt--MinimumMember_zVC7p5ZNb6gk" title="Common stock, shares issued">6,440,000</span> to <span id="xdx_90A_eus-gaap--CommonStockSharesIssued_iI_c20250630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__srt--RangeAxis__srt--MaximumMember_zFhFSsgAugn1" title="Common stock, shares issued">201,250</span>, as of June 30, 2025 retrospectively, which totalled <span id="xdx_90B_eus-gaap--CommonStockSharesIssued_iI_c20250630__us-gaap--StatementClassOfStockAxis__custom--CommonClassAandBMember_zpezsi2mllV1" title="Common stock, shares issued">315,161</span> shares for both Class A and Class B together as of June 30, 2025 retrospectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Reverse Stock Split did not change the total number of authorized shares of Common Stock. As a result, unless otherwise indicated, all references to common stock, share data, per-share data, and related information have been retroactively adjusted, where applicable in the consolidated financial statements and notes, to reflect the reverse stock split of the Company’s common stock as if the split had occurred at the beginning of the earliest period presented.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On September 19, 2025, the Company adopted an equity incentive plan (the “2025 Plan”) to promote the success of the Company and to enhance shareholders’ value by providing additional means, through the grant of awards, to attract, motivate, retain and reward selected employees and other eligible persons and to enhance the alignment of the interests of the selected participants with the interests of the Company’s shareholders. Pursuant to the 2025 Plan, up to <span id="xdx_90D_eus-gaap--CommonStockSharesIssued_iI_c20250919__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--PlanNameAxis__custom--EquityIncentiveTwoThousandTwentyFivePlanMember_zCyq2FXOfMMf" title="Common stock shares issued">64</span> class A ordinary shares of a par value of US$<span id="xdx_907_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_uUSDPShares_c20250919__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--PlanNameAxis__custom--EquityIncentiveTwoThousandTwentyFivePlanMember_z0JCgTd3xfrb" title="Common stock, par value">7.2576</span> per share of the Company (the “Class A Ordinary Shares”) may be issued.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On December 26, 2025, the Company announced that its board had declared an interim cash dividend of $<span id="xdx_905_eus-gaap--DividendsPayableAmountPerShare_iI_pid_c20251226_zJezh1QNdPa4" title="Dividend per share">0.10</span> per share. <span id="xdx_90D_eus-gaap--DividendsPayableNature_c20251226__20251226_z9zhkMEXoY3l" title="Dividend rights relinquished resulting in cash outflow reduction">In connection with that dividend, holders of 800,132 shares waived their rights to participate in the distribution. Accordingly, the total cash dividend paid was reduced by $80,013 relative to the amount that otherwise would have been payable on those shares.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On September 23, 2025, the Company effected a <span id="xdx_900_eus-gaap--StockholdersEquityReverseStockSplit_c20250923__20250923__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z1iYWeSGLVPl">1-for-16</span> reverse stock split of its common stock. On December 16, 2025, as approved and authorized by the shareholders of the Company at the Extraordinary General Meeting of Members held on December 12, 2025, the Board of Directors of the Company approved a share consolidation of the Company’s (i) outstanding Class A ordinary shares at a ratio of <span id="xdx_90E_eus-gaap--StockholdersEquityReverseStockSplit_c20251216__20251216__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zNasm8qkUpCg">1-for-8</span>, with a post-share consolidation par value of $<span id="xdx_90A_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20251216__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zNm6vrdxRtNf" title="Common stock, par value">0.0128</span> each and (ii) outstanding Class B ordinary share at a ratio of <span id="xdx_90E_eus-gaap--StockholdersEquityReverseStockSplit_c20251216__20251216__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_zlCc1jA6qS0h" title="Stockholders equity reverse stock split">1-for-2</span>, with a post-share consolidation par value of $<span id="xdx_901_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20251216__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_zPDTqtROiaMe" title="Common stock, par value">0.0032</span> each, effective on January 8, 2026.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On December 17, 2025, the Company repurchased <span id="xdx_90E_eus-gaap--StockRepurchasedAndRetiredDuringPeriodShares_c20251217__20251217__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zcny2ef4bCCc" title="Common stock, buyback">89</span> Class A common stock from SKMA Capital, a related party, at $<span id="xdx_904_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20251217__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z8iyqXBm6kW1" title="Common stock, par value">7.2576</span> par value per share and simultaneously issued <span id="xdx_905_eus-gaap--StockRepurchasedAndRetiredDuringPeriodShares_c20251217__20251217__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_zTdYaoYQN4Q4" title="Common stock, buyback">89</span> Class B common stocks at $<span id="xdx_90F_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20251217__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_zVBlVxmyhiZf" title="Common stock, par value">7.2576</span> par value per share. The issue of Class B common stock was approved at an extraordinary shareholder meeting held on December 12, 2025.  </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On March 5, 2026, the Company has completed its redomiciliation from the Cayman Islands to the British Virgin Islands as a BVI business company (the “BVI Company”). The redomiciliation was approved by the shareholders of the Company at the Company’s extraordinary general meeting of shareholders on December 12, 2025.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On April 6, 2026, as approved and authorized by the board of directors of the Company, the Company implemented a share consolidation of the Company’s (i) issued and unissued existing Class A ordinary shares at a ratio of <span id="xdx_90C_eus-gaap--StockholdersEquityReverseStockSplit_c20260406__20260406__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z19If4W9juU">1-for-7</span>, with a post-share consolidation par value of US$<span id="xdx_908_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20260406__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z6zhXnly3NKj" title="Common stock, par value">0.0896</span> each and (ii) issued and unissued existing Class B ordinary share at a ratio of <span id="xdx_905_eus-gaap--StockholdersEquityReverseStockSplit_c20260406__20260406__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_zEtVRcSjOah9" title="Stockholders equity reverse stock split">1-for-28</span>, with a post-share consolidation par value of US$<span id="xdx_903_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20260406__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_zviofCPFyBva" title="Common stock, par value">0.0896</span> each, effective on May 1, 2026 (the “Share Consolidation”). Pursuant to the BVI Business Companies Act (as amended) and the Company’s Memorandum and Articles of Association, the Company’s Board of Directors is authorized to effect the Share Consolidation without the approval of the Company’s shareholders. Accordingly, no shareholder vote, consent or approval is required or will be sought in respect of the Share Consolidation.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On June 7, 2026, the Share Consolidation was approved by the Company’s board of directors. Pursuant to the BVI Business Companies Act (as amended) and the Company’s Memorandum and Articles of Association, the Company’s Board of Directors is authorized to effect the Share Consolidation without the approval of the Company’s shareholders. Accordingly, no shareholder vote, consent or approval is required or will be sought in respect of the Share Consolidation.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>GMEX ROBOTICS CORPORATION </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> 493560000 0.0001 493560000 0.0001 6440000 0.0001 6440000 0.0001 50000 493560000 0.0001 6440000 0.0001 every 16 class A ordinary shares with par value of $0.0001 each be consolidated into 1 class A ordinary share $0.0016 par value each (the “Class A Ordinary Shares”) and every 16 class B ordinary shares with par value of $0.0001 each be consolidated into 1 class B ordinary share $0.0016 par value each 50000 30847500 0.0016 402500 0.0016 executed a 1-for-16 reverse split on Class A ordinary shares effective September 23, 2025 0.0001 0.0016 executed a 1-for-8 reverse split on Class A 0.0128 1-for-2 on Class B shares 0.0032 14580597 113911 6440000 201250 315161 64 7.2576 0.10 In connection with that dividend, holders of 800,132 shares waived their rights to participate in the distribution. Accordingly, the total cash dividend paid was reduced by $80,013 relative to the amount that otherwise would have been payable on those shares. 1-for-16 1-for-8 0.0128 1-for-2 0.0032 89 7.2576 89 7.2576 1-for-7 0.0896 1-for-28 0.0896 <p id="xdx_805_ecustom--WarrantsDisclosureTextBlock_ztBgHjQ21dBg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>7. </b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82F_z98pXjMXwMyd">Warrants</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company issued <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_c20260611__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_zLIyrP5yD4zi" title="Number of shares issued">3,741,116</span> warrants in connection with the $<span id="xdx_90C_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260611__20260611__us-gaap--ClassOfWarrantOrRightAxis__us-gaap--WarrantMember_ztjaH7iJcA36" title="Sale of stock">2,000,000</span> common stock sale on June 11, 2026. The warrant agreements contained certain terms and conditions that did not meet equity classification. As a result, the warrants were classified as derivative financial instruments. The warrants were exercised on June 23, 2026.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 9pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the fiscal year June 30, 2025, the Company issued <span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20240701__20250630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zkyc1kvkT6Qf" title="Issued warrants, net basis">1,195,220</span> warrants and <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20240701__20250630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PlacementAgentMember_znp2oWaSyGS2" title="Issued warrants, net basis">55,777</span> warrants, to a new investor and the placement agent, respectively. All of these warrants were subsequently bought back by the Company within the fiscal year ended June 30, 2025, which had generated a gain on change of fair value of warrants of $<span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20230701__20240630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--IPOUnderwriterMember_zclARm4HrFSh" title="Issued warrants, net basis">2,042,942</span> and a loss on extinguishment of warrants of $<span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20230701__20240630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ConvertibleNotesNoteholderMember_zmwdZoqcOv1c" title="Warrants issued on net basis">285,346</span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 9pt; text-align: justify"> </p> <p id="xdx_894_ecustom--ScheduleOfGain0LossAssociatedWithChangesInTheFairValuesOfTheDerivativeFinancialInstruments_zK9XlcLLPco7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table summarizes the effects on the Company’s gain (loss) associated with changes in the fair values of the derivative financial instruments by type of financing for the years ended June 30, 2026 and 2025:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> <span id="xdx_8BB_z7yZKAYGnWfc" style="display: none">Schedule of gain (loss) associated with changes in the fair values of the derivative financial instruments</span> </p> <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_490_20250701__20260630_zCZvfGALeNja" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 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_493_20240701__20250630_zVTS9kCyIIo8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Years Ended</td><td style="padding-bottom: 1pt; font-weight: bold"> </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">June 30, 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">June 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_402_ecustom--GainLossWarrantDerivatives_iN_di_maGLOIOzLrw_zoiBKjyFXJv4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Warrant derivatives</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">66,754</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1361">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--LossOnIssuanceOfDerivativeAndWarrants_iN_di_maGLOIOzLrw_z1HImPDRUMt4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Loss on issuance of derivative</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,510,307</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1364">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--GainLossOnIssuanceOfDerivativeAndWarrants_iNT_di_mtGLOIOzLrw_zYQAt4wVdiB7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total gain (loss)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,443,553</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"><span style="-sec-ix-hidden: xdx2ixbrl1367">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AB_zohRIcjgv02i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current accounting principles that are provided in ASC 815 - <i>Derivatives and Hedging</i> require derivative financial instruments to be classified in liabilities and carried at fair value with changes recorded in income. The Company has selected the Monte Carlo Simulation Model, which approximates the Monte Carlo Simulations, a valuation technique to fair value the warrant derivatives because it believes that this technique is reflective of all significant assumption types, and ranges of assumption inputs, that market participants would likely consider in transactions involving warrant derivatives. Such assumptions include, among other inputs, interest risk assumptions, credit risk assumptions and redemption behaviors in addition to traditional inputs for option models such as market trading volatility and risk-free rates. The Monte Carlo Simulation Model technique is a level three valuation technique because it requires the development of significant internal assumptions in addition to observable market indicators.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 9pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_898_ecustom--ScheduleOfWarrantDerivativesClassifiedInLiabilitiesTableTextBlock_zZ90uO2fqnMk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Significant inputs and results arising from the Monte Carlo Simulation process are as follows for the warrant derivatives that are classified in liabilities:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B1_zPEUMdBHG4Qe" style="display: none">Schedule of warrant derivatives that are classified in liabilities</span></p> <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 style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Issuance Date<br/> June 11, 2026</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Warrants</b></span></p></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: left">Quoted market price on valuation date</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right"><span id="xdx_90B_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_c20260611__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOfferedPriceMember_zKX8EFM6b1X6" title="Contractual term to maturity">0.08277</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Effective contractual conversion rates</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_908_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_c20260611__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputContractualConversionRatesMember_zDiRwrXN2yej" title="Contractual term to maturity">0.23184</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Contractual term to maturity</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_c20260611__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_z1J4BIRwUiZj" title="Contractual term to maturity">0.0794</span> Year</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Market volatility:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_c20260611__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember_zAKzop9wawOf" title="Contractual term to maturity">72.45</span></td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk-adjusted interest rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_c20260611__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zIUxwn92JSIb" title="Warrant derivatives">3.72</span></td><td style="text-align: left">%</td></tr> </table> <p id="xdx_8A1_zg97wecA9w1i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_890_ecustom--ScheduleOfIssuancesOfWarrantDerivativesAndChangesInFairValueInputsTableTextBlock_zGIRbgP1iVB" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table reflects the issuances of warrant derivatives and changes in fair value inputs and assumptions related to the warrant derivatives as of June 30, 2026 and 2025.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BF_zVF779xirwti" style="display: none">Schedule of issuances of warrant derivatives and changes in fair value inputs</span></p> <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 style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250701__20260630_zfFEINT8bDo3" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Year Ended </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>June 30, 2026</b></span></p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20240701__20250630_zAgcegstCFti" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Year Ended </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>June 30, 2025</b></span></p></td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_409_ecustom--WarrantiDerivativeFairValue_iS_zs88UVFnR3Z" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balances at beginning of period</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1383">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1384">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Issuances:</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_406_ecustom--WarrantDerivatives_zIR0OB82wJdd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 60%; text-align: left">Warrant derivatives</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">3,134,778</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"><span style="-sec-ix-hidden: xdx2ixbrl1387">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--ChangesInFairValueInputsAndAssumptionsReflectedInIncome_zSQGmAXw9On9" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Changes in fair value inputs and assumptions reflected in income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(66,754</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1390">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Extinguishments:</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_406_eus-gaap--ProceedsFromWarrantExercises_iN_di_zyS1TVoVXQM8" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1pt">Exercise of warrants</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">(3,068,024</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"><span style="-sec-ix-hidden: xdx2ixbrl1393">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--WarrantiDerivativeFairValue_iE_zOPRs0YbR488" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Balances at end of period</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"><span style="-sec-ix-hidden: xdx2ixbrl1395">-</span></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"><span style="-sec-ix-hidden: xdx2ixbrl1396">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A4_zD8q15ArDhuh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>GMEX ROBOTICS CORPORATION </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> 3741116 2000000 1195220 55777 2042942 285346 <p id="xdx_894_ecustom--ScheduleOfGain0LossAssociatedWithChangesInTheFairValuesOfTheDerivativeFinancialInstruments_zK9XlcLLPco7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table summarizes the effects on the Company’s gain (loss) associated with changes in the fair values of the derivative financial instruments by type of financing for the years ended June 30, 2026 and 2025:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> <span id="xdx_8BB_z7yZKAYGnWfc" style="display: none">Schedule of gain (loss) associated with changes in the fair values of the derivative financial instruments</span> </p> <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_490_20250701__20260630_zCZvfGALeNja" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 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_493_20240701__20250630_zVTS9kCyIIo8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Years Ended</td><td style="padding-bottom: 1pt; font-weight: bold"> </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">June 30, 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">June 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_402_ecustom--GainLossWarrantDerivatives_iN_di_maGLOIOzLrw_zoiBKjyFXJv4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Warrant derivatives</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">66,754</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1361">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--LossOnIssuanceOfDerivativeAndWarrants_iN_di_maGLOIOzLrw_z1HImPDRUMt4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Loss on issuance of derivative</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,510,307</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1364">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--GainLossOnIssuanceOfDerivativeAndWarrants_iNT_di_mtGLOIOzLrw_zYQAt4wVdiB7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total gain (loss)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,443,553</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1367">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> -66754 1510307 1443553 <p id="xdx_898_ecustom--ScheduleOfWarrantDerivativesClassifiedInLiabilitiesTableTextBlock_zZ90uO2fqnMk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Significant inputs and results arising from the Monte Carlo Simulation process are as follows for the warrant derivatives that are classified in liabilities:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B1_zPEUMdBHG4Qe" style="display: none">Schedule of warrant derivatives that are classified in liabilities</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Issuance Date<br/> June 11, 2026</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Warrants</b></span></p></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: left">Quoted market price on valuation date</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right"><span id="xdx_90B_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_c20260611__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOfferedPriceMember_zKX8EFM6b1X6" title="Contractual term to maturity">0.08277</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Effective contractual conversion rates</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_908_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_c20260611__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputContractualConversionRatesMember_zDiRwrXN2yej" title="Contractual term to maturity">0.23184</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Contractual term to maturity</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_c20260611__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_z1J4BIRwUiZj" title="Contractual term to maturity">0.0794</span> Year</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Market volatility:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_c20260611__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember_zAKzop9wawOf" title="Contractual term to maturity">72.45</span></td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk-adjusted interest rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_c20260611__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zIUxwn92JSIb" title="Warrant derivatives">3.72</span></td><td style="text-align: left">%</td></tr> </table> 0.08277 0.23184 0.0794 72.45 3.72 <p id="xdx_890_ecustom--ScheduleOfIssuancesOfWarrantDerivativesAndChangesInFairValueInputsTableTextBlock_zGIRbgP1iVB" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table reflects the issuances of warrant derivatives and changes in fair value inputs and assumptions related to the warrant derivatives as of June 30, 2026 and 2025.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BF_zVF779xirwti" style="display: none">Schedule of issuances of warrant derivatives and changes in fair value inputs</span></p> <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 style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250701__20260630_zfFEINT8bDo3" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Year Ended </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>June 30, 2026</b></span></p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20240701__20250630_zAgcegstCFti" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Year Ended </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>June 30, 2025</b></span></p></td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_409_ecustom--WarrantiDerivativeFairValue_iS_zs88UVFnR3Z" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balances at beginning of period</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1383">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1384">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Issuances:</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_406_ecustom--WarrantDerivatives_zIR0OB82wJdd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 60%; text-align: left">Warrant derivatives</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">3,134,778</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"><span style="-sec-ix-hidden: xdx2ixbrl1387">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--ChangesInFairValueInputsAndAssumptionsReflectedInIncome_zSQGmAXw9On9" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Changes in fair value inputs and assumptions reflected in income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(66,754</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1390">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Extinguishments:</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_406_eus-gaap--ProceedsFromWarrantExercises_iN_di_zyS1TVoVXQM8" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1pt">Exercise of warrants</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">(3,068,024</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"><span style="-sec-ix-hidden: xdx2ixbrl1393">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--WarrantiDerivativeFairValue_iE_zOPRs0YbR488" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Balances at end of period</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"><span style="-sec-ix-hidden: xdx2ixbrl1395">-</span></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"><span style="-sec-ix-hidden: xdx2ixbrl1396">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 3134778 -66754 3068024 <p id="xdx_80F_eus-gaap--LoansNotesTradeAndOtherReceivablesDisclosureTextBlock_zjscFfHwXIca" style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>8. </b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_828_zHIoQZatUsl2">Note Receivables</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On August 2, 2023, the Company entered into a loan agreement with an independent third party (“Borrower”), in which, the Company lent $<span id="xdx_907_eus-gaap--NotesAndLoansReceivableNetCurrent_iI_c20230802__us-gaap--TypeOfArrangementAxis__custom--LoanAgreementMember_z99IkvpAcA4l" title="Note receivable">2,500,000</span> to the Borrower, with a loan period of <span id="xdx_905_eus-gaap--DebtInstrumentTerm_dtM_c20230802__20230802__us-gaap--TypeOfArrangementAxis__custom--LoanAgreementMember_zKK4ISIjd9Ec" title="Loan period">36</span> months, and at an annualized interest of <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_dp_uPure_c20230802__us-gaap--TypeOfArrangementAxis__custom--LoanAgreementMember_z4amMRmqwnA" title="Annualized interest">6.8</span>%, with the <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateTerms_c20230802__20230802__us-gaap--TypeOfArrangementAxis__custom--LoanAgreementMember_zWmkaBfxIps4" title="Interest term">first eight months being interest-free.</span> For the years ended June 30, 2026 and 2025, the interest income attributed to the Note Receivable were $<span id="xdx_900_eus-gaap--InvestmentIncomeInterest_c20250701__20260630__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__us-gaap--NotesReceivableMember_zOcoyPrOoHq" title="Interest Income">170,000</span> and $<span id="xdx_900_eus-gaap--InvestmentIncomeInterest_c20240701__20250630__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__us-gaap--NotesReceivableMember_zdq8TPTnzo0c" title="Interest Income">212,500</span>, respectively. As of June 30, 2026 and 2025, interest receivable attributed to the Note Receivable of $<span id="xdx_909_ecustom--InterestReceivableOnNoteReceivable_c20250701__20260630_z8eiNv1IG4x3" title="Interest receivable on Note Receivable">372,500</span> and $<span id="xdx_909_ecustom--InterestReceivableOnNoteReceivable_c20240701__20250630_z0D6Ly5SBGI5" title="Interest receivable on note receivable">212,500</span>, respectively were included in the account receivables, net on the consolidated balance sheets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On September 22, 2026, the Company and the Borrower have entered into a loan extension agreement, which both sides agreed to extend the maturity date of the loan from <span id="xdx_903_eus-gaap--DebtInstrumentMaturityDateDescription_dtM_c20260922__20260922__us-gaap--TypeOfArrangementAxis__custom--LoanAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zhFe2glr6ykc" title="Debt instrument, maturity date, description">August 1, 2026 to August 1, 2029</span>. The Borrower will make regular payments of $<span id="xdx_904_eus-gaap--OtherBorrowings_iI_c20260922_zUutd6zDn2h6" title="Borrowings payments">400,000</span> on 31st of every 6th month until the maturity date.</span></p> 2500000 P36M 0.068 first eight months being interest-free. 170000 212500 372500 212500 August 1, 2026 to August 1, 2029 400000 <p id="xdx_807_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_zaw8xvNwvY86" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>9. </b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_829_zQNWp3tm5xWi">Property and Equipment</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_895_eus-gaap--PropertyPlantAndEquipmentTextBlock_zm6seda6YHW2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s property and equipment at June 30, 2026 and 2025 consisted of the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span> <span id="xdx_8B3_zKUNWQTHHCPi" style="display: none">Schedule of property and equipment</span></p> <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 style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Estimated</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Useful Life</b></span></p></td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20260630_zqx1VObnf11c" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 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_20250630_zZ0xNhqv8IYe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40A_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember_zTFMr9dSzGel" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Plant and equipment</td><td style="width: 2%"> </td> <td style="width: 12%; text-align: center"><span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember_zIRqxaMZfjha" title="Estimated Useful Life">5</span> years</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">316,010</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"><span style="-sec-ix-hidden: xdx2ixbrl1425">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zRLOImi9NY67" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Motor Vehicle</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"><span id="xdx_906_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_z5a3n0jU3Jw9" title="Estimated Useful Life">5</span> 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">51,741</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">51,741</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENzbdW_zzC4IGhIdotc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Property and equipment, gross</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">367,751</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">51,741</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzbdW_zohXQ6oVhEig" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; 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">(58,242</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">(31,619</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: center"> </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--PropertyPlantAndEquipmentNet_iTI_mtPPAENzbdW_zVKd1V1JFjM2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Property and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </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">309,509</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">20,122</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A2_zHIbTtd2mNAf" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the years ended June 30, 2026 and 2025, the Company recorded $<span id="xdx_903_eus-gaap--Depreciation_pp0p0_c20250701__20260630_z1fauiVBM03j" title="Depreciation expense">25,907</span> and $<span id="xdx_903_eus-gaap--Depreciation_pp0p0_c20240701__20250630_ztUngDAB306a" title="Depreciation expense">9,467</span>, respectively, of depreciation expense.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>GMEX ROBOTICS CORPORATION </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p id="xdx_895_eus-gaap--PropertyPlantAndEquipmentTextBlock_zm6seda6YHW2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s property and equipment at June 30, 2026 and 2025 consisted of the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span> <span id="xdx_8B3_zKUNWQTHHCPi" style="display: none">Schedule of property and equipment</span></p> <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 style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Estimated</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Useful Life</b></span></p></td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20260630_zqx1VObnf11c" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 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_20250630_zZ0xNhqv8IYe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40A_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember_zTFMr9dSzGel" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Plant and equipment</td><td style="width: 2%"> </td> <td style="width: 12%; text-align: center"><span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember_zIRqxaMZfjha" title="Estimated Useful Life">5</span> years</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">316,010</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"><span style="-sec-ix-hidden: xdx2ixbrl1425">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zRLOImi9NY67" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Motor Vehicle</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"><span id="xdx_906_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_z5a3n0jU3Jw9" title="Estimated Useful Life">5</span> 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">51,741</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">51,741</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENzbdW_zzC4IGhIdotc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Property and equipment, gross</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">367,751</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">51,741</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzbdW_zohXQ6oVhEig" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; 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">(58,242</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">(31,619</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: center"> </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--PropertyPlantAndEquipmentNet_iTI_mtPPAENzbdW_zVKd1V1JFjM2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Property and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </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">309,509</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">20,122</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> P5Y 316010 P5Y 51741 51741 367751 51741 58242 31619 309509 20122 25907 9467 <p id="xdx_800_eus-gaap--LesseeOperatingLeasesTextBlock_zYomNHTRPIO8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>10. </b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_823_zIY7lKRFeyT6">Lease right-of-use assets and lease liabilities</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Operating leases</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company leases office space in Taren Point, NSW, Australia. The lease commenced July 15, 2018 and ended on July 14, 2023, at which time the Company extended the lease, which commenced on July 15, 2023 and ends on July 14, 2026. The initial monthly lease payments were AUD <span id="xdx_90E_eus-gaap--OperatingLeasePayments_uAUD_c20250701__20260630_zZtZU7l3RQXd" title="Initial monthly lease payments">25,000</span> and the monthly payments of the lease extension are <span id="xdx_90A_eus-gaap--OperatingLeasePaymentsUse_uAUD_c20250701__20260630_zPUX8acNvbq4" title="Lease extension monthly payments">36,667</span> AUD and are subject to annual escalation rate of <span id="xdx_90F_ecustom--AnnualEscalationRate_pid_dp_uPure_c20250701__20260630_zIi8CBt81z3a" title="Annual escalation rate">3</span>%. The Company also leased a new office space in Bankstown Aerodrome, NSW 2198, Australia, the lease commenced on May 19, 2026 with a <span id="xdx_904_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20260519_zdtYCukOHupj" title="Operating lease remaining term">5</span> years lease term, and the Company has the option to renew it for one more term of <span id="xdx_904_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20260519_ztXodbRKCB6b" title="Operating lease remaining term">5 </span>years subjected to certain conditions. The monthly payment is AUD <span id="xdx_903_eus-gaap--PaymentsForOtherTaxes_uAUD_c20250701__20260630_zuuxyHTvnbk6" title="Monthly payments">62,831</span>   with goods and services tax, and is subject to an annual escalation of <span id="xdx_902_ecustom--AnnualEscalationRateForGoodsAndServicesTax_pid_dp_uPure_c20250701__20260630_zmXXiws7vQRe" title="Annual escalation rate">3.5</span>%. As of June 30, 2026, the remaining lease term is <span id="xdx_904_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtM_c20260630_zuQkfwgpLW67" title="Operating lease remaining term">59</span> months and the discount rate is <span id="xdx_907_eus-gaap--LesseeOperatingLeaseDiscountRate_iI_dp_uPure_c20260630_z1TpMKQEIZ31" title="Operating lease discount percentage">5%</span> for computation purposes.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating lease right-of-use assets and liabilities are recognized at the present value of the future lease payments at the lease commencement date. The interest rate used to determine the present value is the Company’s incremental borrowing rate, estimated to be <span id="xdx_90C_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_uPure_c20260630_zB9LV9RhvK2b" title="Incremental borrowing rate">5.0</span>%, as the interest rate implicit in most of the Company leases is not readily determinable. Operating lease expense is recognized on a straight-line basis over the lease term. During the years ended June 30, 2026 and 2025, the Company recorded $<span id="xdx_906_eus-gaap--OperatingLeaseExpense_c20250701__20260630_zk4y5PiX6dNk" title="Operating lease expense">434,880</span> and $<span id="xdx_90A_eus-gaap--OperatingLeaseExpense_c20240701__20250630_zQxHH6haMBp2" title="Operating lease expense">303,869</span>, respectively, as operating lease expense on the consolidated statements of operations and comprehensive loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_899_eus-gaap--LeaseCostTableTextBlock_zEFBVi0zh4Pe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating right-of- use assets are summarized below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B6_zePza9ZNDPr7" style="display: none">Schedule of operating right of use assets and operating lease liabilities</span></p> <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="2" id="xdx_492_20260630_zh2jCIN53EGe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 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_495_20250630_zW8E68QAIv7g" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_408_ecustom--RightOfUseAssetsForOfficeLease_iI_zgeU2iDyoWd9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Office lease</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,151,613</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">836,697</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--AdjustmentForAmortizations_iI_zIZBh10k3Ww1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(53,790</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(549,375</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--OperatingLeaseRightOfUseAsset_iI_zDkdtruOfinb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Right-of-use, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,097,823</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">287,322</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating lease liabilities are summarized below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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 style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20260630_zdZ6mKprlVck" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 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_49C_20250630_z4Qd1VbFcwIb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_409_eus-gaap--OperatingLeaseLiabilityAbstract_iB_zUDKDfphFtSf" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating lease liabilities</span></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_409_eus-gaap--OperatingLeaseLiability_i01I_zlmGfurWTuG5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Lease liabilities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,144,333</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">298,560</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--OperatingLeaseLiabilityCurrent_i01I_zvXwZ4HGxJ19" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: current portion</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">295,719</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">286,378</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OperatingLeaseLiabilityNoncurrent_i01I_z0CSDtrk6pj9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Long term portion</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,848,614</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">12,182</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AE_zIjGscaQueod" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_891_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zLnCIy1yloL3" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B1_z14Cpy0ohqEc">Schedule of maturity of operating lease liabilities</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20260630_zBvFrsLanxL" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPzb3b_zlaapZlH8HGc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 80%">Year ending June 30, 2027</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">395,991</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_maLOLLPzb3b_zozbzeGbRAZ3" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Year ending June 30, 2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">489,202</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_maLOLLPzb3b_zmdYBgYM6nCf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Year ending June 30, 2029</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">503,877</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_maLOLLPzb3b_z72DUzz91857" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Year ending June 30, 2030</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">518,993</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_iI_maLOLLPzb3b_zlviYXyGa51g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1pt">Year ending June 30, 2031</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">488,794</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--LesseeOperatingLeaseLiabilityPayments_iTI_mtLOLLPzb3b_z1f3AlZT1vxd" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Total future minimum lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,396,857</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_di_z0eosZq46A92" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less imputed interest</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">(290,662</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_404_ecustom--OperatingLeaseLiabilityPaymentsDue_iI_zW8efyeHsZv1" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">PV of Payments – operating lease</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,106,195</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--OtherOperatingLeaseLiability_iI_zro5e8VuON34" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Other 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">38,138</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OperatingLeaseLiability_iI_zXq48czrtTbb" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Lease liabilities</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">2,144,333</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A0_zJ6njBgE7wff" style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>GMEX ROBOTICS CORPORATION </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 25000 36667 0.03 P5Y P5Y 62831 0.035 P59M 0.05 0.050 434880 303869 <p id="xdx_899_eus-gaap--LeaseCostTableTextBlock_zEFBVi0zh4Pe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating right-of- use assets are summarized below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B6_zePza9ZNDPr7" style="display: none">Schedule of operating right of use assets and operating lease liabilities</span></p> <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="2" id="xdx_492_20260630_zh2jCIN53EGe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 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_495_20250630_zW8E68QAIv7g" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_408_ecustom--RightOfUseAssetsForOfficeLease_iI_zgeU2iDyoWd9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Office lease</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,151,613</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">836,697</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--AdjustmentForAmortizations_iI_zIZBh10k3Ww1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(53,790</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(549,375</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--OperatingLeaseRightOfUseAsset_iI_zDkdtruOfinb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Right-of-use, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,097,823</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">287,322</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating lease liabilities are summarized below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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 style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20260630_zdZ6mKprlVck" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 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_49C_20250630_z4Qd1VbFcwIb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_409_eus-gaap--OperatingLeaseLiabilityAbstract_iB_zUDKDfphFtSf" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating lease liabilities</span></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_409_eus-gaap--OperatingLeaseLiability_i01I_zlmGfurWTuG5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Lease liabilities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,144,333</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">298,560</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--OperatingLeaseLiabilityCurrent_i01I_zvXwZ4HGxJ19" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: current portion</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">295,719</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">286,378</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OperatingLeaseLiabilityNoncurrent_i01I_z0CSDtrk6pj9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Long term portion</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,848,614</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">12,182</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 2151613 836697 -53790 -549375 2097823 287322 2144333 298560 295719 286378 1848614 12182 <p id="xdx_891_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zLnCIy1yloL3" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B1_z14Cpy0ohqEc">Schedule of maturity of operating lease liabilities</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20260630_zBvFrsLanxL" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPzb3b_zlaapZlH8HGc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 80%">Year ending June 30, 2027</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">395,991</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_maLOLLPzb3b_zozbzeGbRAZ3" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Year ending June 30, 2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">489,202</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_maLOLLPzb3b_zmdYBgYM6nCf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Year ending June 30, 2029</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">503,877</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_maLOLLPzb3b_z72DUzz91857" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Year ending June 30, 2030</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">518,993</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_iI_maLOLLPzb3b_zlviYXyGa51g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1pt">Year ending June 30, 2031</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">488,794</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--LesseeOperatingLeaseLiabilityPayments_iTI_mtLOLLPzb3b_z1f3AlZT1vxd" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Total future minimum lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,396,857</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_di_z0eosZq46A92" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less imputed interest</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">(290,662</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_404_ecustom--OperatingLeaseLiabilityPaymentsDue_iI_zW8efyeHsZv1" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">PV of Payments – operating lease</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,106,195</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--OtherOperatingLeaseLiability_iI_zro5e8VuON34" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Other 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">38,138</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OperatingLeaseLiability_iI_zXq48czrtTbb" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Lease liabilities</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">2,144,333</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 395991 489202 503877 518993 488794 2396857 290662 2106195 38138 2144333 <p id="xdx_80C_eus-gaap--DebtDisclosureTextBlock_zCFsh1PliCja" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>11. <span id="xdx_820_zf1zZZadh0He">Convertible debt </span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company issued secured Series A and Series C convertible notes on September 23, 2025, October 8, 2025, and November 7, 2025 respectively, for a total face value of $<span id="xdx_907_eus-gaap--ConvertibleNotesPayable_iI_c20250923__us-gaap--DebtInstrumentAxis__custom--SeriesAandCConvertibleNotesPayableMember_z8r4szI2O8K" title="Convertible notes, payable"><span id="xdx_904_eus-gaap--ConvertibleNotesPayable_iI_c20251008__us-gaap--DebtInstrumentAxis__custom--SeriesAandCConvertibleNotesPayableMember_zjbeIhfiUoQ" title="Convertible notes, payable"><span id="xdx_901_eus-gaap--ConvertibleNotesPayable_iI_c20251107__us-gaap--DebtInstrumentAxis__custom--SeriesAandCConvertibleNotesPayableMember_zlFFoa0A304b" title="Convertible notes, payable">65,000,000</span></span></span>. These convertible notes bear interest of <span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20250923__us-gaap--DebtInstrumentAxis__custom--SeriesAandCConvertibleNotesPayableMember_zrBjCjkJ5Wmi" title="Interest rate"><span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20251008__us-gaap--DebtInstrumentAxis__custom--SeriesAandCConvertibleNotesPayableMember_zSi41i0RYvpd" title="Interest rate"><span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20251107__us-gaap--DebtInstrumentAxis__custom--SeriesAandCConvertibleNotesPayableMember_zK5gGHRe0tg9" title="Interest rate">6</span></span></span>% per year, mature   on <span id="xdx_909_eus-gaap--DebtInstrumentMaturityDate_c20250923__20250923__us-gaap--DebtInstrumentAxis__custom--SeriesAandCConvertibleNotesPayableMember_zT7wNPzGVUs4" title="Maturity date">September 23, 2027</span>, <span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_c20251008__20251008__us-gaap--DebtInstrumentAxis__custom--SeriesAandCConvertibleNotesPayableMember_zBG28zxrI7xa" title="Maturity date">October 8, 2027</span>, and <span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_c20251107__20251107__us-gaap--DebtInstrumentAxis__custom--SeriesAandCConvertibleNotesPayableMember_z511HdWwHEt2" title="Maturity date">November 7, 2027</span>, respectively. The notes convert at a conversion rate based on a formula using the share’s market price preceding the conversion date. The convertible notes are secured by digital assets held in two BitGo digital wallets with fair value of $<span id="xdx_903_eus-gaap--CryptoAssetFairValue_iI_c20260630_z4WD1cR5scri" title="Crypto asset collateral">36,611,405</span>. During the year, the note holder   had converted $<span id="xdx_90C_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20250701__20260630__us-gaap--DebtInstrumentAxis__custom--SeriesANotesMember_zKApfB7u4obh" title="Debt converted amount">8,575,000</span> Series A notes and $<span id="xdx_90A_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20250701__20260630__us-gaap--DebtInstrumentAxis__custom--SeriesCNotesMember_zJx74bBNo2Zk" title="Debt converted amount">14,010,000</span> Series C notes for a total of <span id="xdx_90C_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20250701__20260630__us-gaap--DebtInstrumentAxis__us-gaap--CommonClassAMember_z5KPNFXU6kCc" title="Debt converted amount">86,207</span> Class A common stocks.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company issued Series D convertible notes on March 13, 2026, for a total face value of $<span id="xdx_905_eus-gaap--ConvertibleNotesPayable_iI_c20260313__us-gaap--DebtInstrumentAxis__custom--SeriesDConvertibleNotesPayableMember_zvrKV0KmxHp5" title="Convertible notes, payable">250,000</span>. These convertible notes bear interest of <span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20260313__us-gaap--DebtInstrumentAxis__custom--SeriesDConvertibleNotesPayableMember_z615Auzcln6f" title="Interest rate">6</span>% per year, mature on <span id="xdx_900_eus-gaap--DebtInstrumentMaturityDate_dd_c20260313__20260313__us-gaap--DebtInstrumentAxis__custom--SeriesDConvertibleNotesMember_zhCk5o2uem6d" title="Maturity date">March 13, 2028</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The notes are convertible at the holder’s option based on the following conversion rates:</span></p> <p id="xdx_892_eus-gaap--ScheduleOfDebtConversionsTextBlock_zmXpjPFOjl43" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BD_zrZg9TDjti73" style="display: none">Schedule of convertible debt</span></p> <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="border-bottom: Black 1pt solid">Note Description</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Face Value</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid">Conversion Rate</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 30%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Series A – 1^st Closing – September 23, 2025 </span></td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--ConvertibleNotesPayable_iI_c20260630__us-gaap--DebtInstrumentAxis__custom--SeptemberTwentyThreeThousandTwentyFiveMember_zAXyDwiad774" style="width: 16%; text-align: right" title="Face value">11,000,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 48%; text-align: right">The lessor of $<span id="xdx_908_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20250701__20260630__us-gaap--DebtInstrumentAxis__custom--SeptemberTwentyThreeThousandTwentyFiveMember_zNfYdBRCnJfk" title="Debt conversion amount">4,654</span> or <span id="xdx_901_eus-gaap--DebtConversionConvertedInstrumentRate_pid_dp_uPure_c20250701__20260630__us-gaap--DebtInstrumentAxis__custom--SeptemberTwentyThreeThousandTwentyFiveMember_z1WQxKC1ohvb" title="Conversion rate">95</span>% of the lowest daily VWAP during the ten (10) Trading Days immediately preceding the Conversion Date or other date of determination</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Series A – 2nd Closing – October 8, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ConvertibleNotesPayable_iI_c20260630__us-gaap--DebtInstrumentAxis__custom--OctoberEigthThousandTwentyFiveMember_zcAEXrHt0P9a" style="text-align: right" title="Face value">4,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right">The lessor of $<span id="xdx_90A_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20250701__20260630__us-gaap--DebtInstrumentAxis__custom--OctoberEigthThousandTwentyFiveMember_zaYYcfdcCTlc" title="Debt conversion amount">3,036</span> or <span id="xdx_90C_eus-gaap--DebtConversionConvertedInstrumentRate_pid_dp_uPure_c20250701__20260630__us-gaap--DebtInstrumentAxis__custom--OctoberEigthThousandTwentyFiveMember_zdQT9zrt2lZg" title="Conversion rate">95</span>% of the lowest daily VWAP during the ten (10) Trading Days immediately preceding the Conversion Date or other date of determination</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Series D – March 13, 2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ConvertibleNotesPayable_iI_c20260630__us-gaap--DebtInstrumentAxis__custom--MarchThirteenTwoThousandTwentySixMember_zYmUa6gEOpMi" style="text-align: right" title="Face value">250,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right">The lessor of $<span id="xdx_903_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20250701__20260630__us-gaap--DebtInstrumentAxis__custom--MarchThirteenTwoThousandTwentySixMember_zZrabWHqNU49" title="Debt conversion amount">116</span> or <span id="xdx_90A_eus-gaap--DebtConversionConvertedInstrumentRate_pid_dp_uPure_c20250701__20260630__us-gaap--DebtInstrumentAxis__custom--MarchThirteenTwoThousandTwentySixMember_zBx3aHdYIRci" title="Conversion rate">95</span>% of the lowest daily VWAP during the ten (10) Trading Days immediately preceding the Conversion Date or other date of determination</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Exchanged Note - May 27, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--ConvertibleNotesPayable_iI_c20260630__us-gaap--DebtInstrumentAxis__custom--MayTwentySevenTwoThousandTwentySixtMember_zjL3wQTAPJFg" style="border-bottom: Black 1pt solid; text-align: right" title="Face value">44,493,606</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt">The lessor of $<span id="xdx_90A_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20250701__20260630__us-gaap--DebtInstrumentAxis__custom--MayTwentySevenTwoThousandTwentySixtMember_zu27VvckgQxc" title="Debt conversion amount">21</span> or <span id="xdx_90E_eus-gaap--DebtConversionConvertedInstrumentRate_pid_dp_uPure_c20250701__20260630__us-gaap--DebtInstrumentAxis__custom--MayTwentySevenTwoThousandTwentySixtMember_z8zVHndVFpOl" title="Conversion rate">95</span>% of the lowest daily VWAP during the ten (10) Trading Days immediately preceding the Conversion Date or other date of determination</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--ConvertibleNotesPayable_iI_c20260630_zNxMRVmmJomh" style="border-bottom: Black 2.5pt double; text-align: right" title="Face value">59,743,606</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p id="xdx_8A9_zIDZstoaHYW1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Note bears interest at <span id="xdx_905_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20250701__20260630_zlonbWS2rtS4" title="Note bears interest rate">6</span>% per annum, calculated using a 360-day year consisting of twelve 30-day months, payable monthly. Interest is payable in ordinary shares if the contractual equity conditions are satisfied, although the Company may elect payment in cash or a combination of cash and shares. If those conditions are not satisfied, interest must be paid in cash unless waived by the Holder. Shares issued for interest are valued at the lower of the then-effective stated conversion price and the greater of the contractual floor price and 93% of the lowest trading price during the applicable ten-trading-day period. An additional cash payment applies when the contractual floor-price condition is triggered.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Conversions are subject to applicable Nasdaq issuance limits and a 9.99% beneficial ownership limitation. The Holder may adjust its ownership limitation within that ceiling, with increases effective after 61 days’ notice. Failure to timely deliver conversion shares requires daily cash payments equal to 2% of the value of undelivered shares, determined using a trading price selected by the Holder within the contractual period. The Holder also has conversion-rescission and buy-in reimbursement rights. Upon specified defaults, the Holder may generally require cash redemption at <span id="xdx_906_eus-gaap--DebtInstrumentRedemptionPricePercentage_pid_dp_uPure_c20250701__20260630_zwtQE9BcY4ch" title="Redemption percentage">125</span>% of the conversion amount or elect enhanced conversion rights, including after cure. Specified bankruptcy events require immediate repayment under the contractual premium provisions. Default interest and an <span id="xdx_901_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20260630_zbOqqiKbN1nk" title="Default interest rate">18</span>% annual late charge on overdue amounts also apply.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Note provides participation rights in purchase rights and distributions on an as-converted basis, protection of conversion rights in corporate transactions, and cash redemption rights at <span id="xdx_905_eus-gaap--DebtInstrumentRedemptionPricePercentage_pid_dp_uPure_c20250701__20260630_znNnnjJyyU6h" title="Redemption percentage">125</span>% upon a change of control. Subject to specified exclusions, below-price securities issuances reduce the stated conversion price, and the Holder may elect pricing formulas offered in subsequent variable-price issuances. Additional adjustments apply to share splits, combinations and other dilutive events. The Company must reserve sufficient authorized shares for full conversion at the contractual floor price, disregarding conversion limitations. Share deficiencies require corrective action, including a shareholder meeting within 75 days, and may result in cash redemption obligations and an event of default.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additionally, the   Company may not prepay any portion of the outstanding Principal, accrued and unpaid Interest or accrued and unpaid Late Charges on Principal and Interest.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company analyzed the convertible notes under ASC 815 and determined there were certain features not clearly and closely related to the host debt instrument. As such, the Company elected the FVO to fair value the convertible notes under the guidance in ASC 825. The convertible notes at fair value are required to be remeasured using level 3 fair value measurements. As of June 30, 2026 and 2025, the convertible notes at fair value were $<span id="xdx_906_eus-gaap--ConvertibleLongTermNotesPayable_iI_c20260630_zHmeyjKnUzR5" title="Convertible notes on fair value">38,098,883</span> and <span id="xdx_900_eus-gaap--ConvertibleLongTermNotesPayable_iI_dxL_c20250630_z1PjoPQQeQOa" title="Convertible notes on fair value::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1590">nil</span></span>,</span> respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On May 27, 2026, the Company exchanged $<span id="xdx_90A_eus-gaap--CryptoAssetCost_iI_c20260527__us-gaap--DebtInstrumentAxis__custom--SeriesCConvertibleNotesMember_zvhHAKb3cAya" title="Crypto asset collateral">42,985,000</span> in face value Series C convertible notes for Series D convertible notes with a face value of $<span id="xdx_90A_eus-gaap--CryptoAssetCost_iI_c20260527__us-gaap--DebtInstrumentAxis__custom--SeriesDConvertibleNotesMember_zOYSCdnN2CMh" title="Crypto asset collateral">44,493,606</span>. The Company tested the exchange under ASC 470 to determine if the exchange resulted in extinguishment accounting. The change in cash flows was greater than 10%. As a result the Company recorded a loss on extinguishment in the amount of $<span id="xdx_90B_eus-gaap--GainsLossesOnExtinguishmentOfDebt_c20260527__20260527__us-gaap--DebtInstrumentAxis__custom--SeriesCAndDConvertibleNotesMember_zj8yLLrLx5i1" title="Loss on extinguishment">4,818,933</span>, which is the difference between the fair value of the old note ($<span id="xdx_900_eus-gaap--ConvertibleLongTermNotesPayable_iI_c20260527__us-gaap--DebtInstrumentAxis__custom--SeriesCConvertibleNotesMember_zVGivYXlCm0a" title="Convertible notes, at fair value">38,663,352</span>) and the new note ($<span id="xdx_905_eus-gaap--ConvertibleLongTermNotesPayable_iI_c20260527__us-gaap--DebtInstrumentAxis__custom--SeriesDConvertibleNotesMember_z4XSgiR2t6ve" title="Convertible notes, at fair value">43,482,285</span>).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>GMEX ROBOTICS CORPORATION </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company triggered an event of default related to the following provisions including, but not limited to, in certain financing arrangements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <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: 0.25in"> </td> <td style="text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Existence of Liens. Competing liens.</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Volume Deficiency Events Relevant Provision(s) (including, but not limited to) 4a(xxvi): a Volume Deficiency Event has occurred on any three (3) Trading Days over any consecutive ten (10) Trading Day period; multiple times during the year it appears a volume deficiency event occurred.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">However, the holder has granted a waiver on these defaults. As such, the notes are not in default.</span></p> 65000000 65000000 65000000 0.06 0.06 0.06 2027-09-23 2027-10-08 2027-11-07 36611405 8575000 14010000 86207 250000 0.06 2028-03-13 <p id="xdx_892_eus-gaap--ScheduleOfDebtConversionsTextBlock_zmXpjPFOjl43" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BD_zrZg9TDjti73" style="display: none">Schedule of convertible debt</span></p> <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="border-bottom: Black 1pt solid">Note Description</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Face Value</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid">Conversion Rate</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 30%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Series A – 1^st Closing – September 23, 2025 </span></td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--ConvertibleNotesPayable_iI_c20260630__us-gaap--DebtInstrumentAxis__custom--SeptemberTwentyThreeThousandTwentyFiveMember_zAXyDwiad774" style="width: 16%; text-align: right" title="Face value">11,000,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 48%; text-align: right">The lessor of $<span id="xdx_908_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20250701__20260630__us-gaap--DebtInstrumentAxis__custom--SeptemberTwentyThreeThousandTwentyFiveMember_zNfYdBRCnJfk" title="Debt conversion amount">4,654</span> or <span id="xdx_901_eus-gaap--DebtConversionConvertedInstrumentRate_pid_dp_uPure_c20250701__20260630__us-gaap--DebtInstrumentAxis__custom--SeptemberTwentyThreeThousandTwentyFiveMember_z1WQxKC1ohvb" title="Conversion rate">95</span>% of the lowest daily VWAP during the ten (10) Trading Days immediately preceding the Conversion Date or other date of determination</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Series A – 2nd Closing – October 8, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ConvertibleNotesPayable_iI_c20260630__us-gaap--DebtInstrumentAxis__custom--OctoberEigthThousandTwentyFiveMember_zcAEXrHt0P9a" style="text-align: right" title="Face value">4,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right">The lessor of $<span id="xdx_90A_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20250701__20260630__us-gaap--DebtInstrumentAxis__custom--OctoberEigthThousandTwentyFiveMember_zaYYcfdcCTlc" title="Debt conversion amount">3,036</span> or <span id="xdx_90C_eus-gaap--DebtConversionConvertedInstrumentRate_pid_dp_uPure_c20250701__20260630__us-gaap--DebtInstrumentAxis__custom--OctoberEigthThousandTwentyFiveMember_zdQT9zrt2lZg" title="Conversion rate">95</span>% of the lowest daily VWAP during the ten (10) Trading Days immediately preceding the Conversion Date or other date of determination</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Series D – March 13, 2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ConvertibleNotesPayable_iI_c20260630__us-gaap--DebtInstrumentAxis__custom--MarchThirteenTwoThousandTwentySixMember_zYmUa6gEOpMi" style="text-align: right" title="Face value">250,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right">The lessor of $<span id="xdx_903_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20250701__20260630__us-gaap--DebtInstrumentAxis__custom--MarchThirteenTwoThousandTwentySixMember_zZrabWHqNU49" title="Debt conversion amount">116</span> or <span id="xdx_90A_eus-gaap--DebtConversionConvertedInstrumentRate_pid_dp_uPure_c20250701__20260630__us-gaap--DebtInstrumentAxis__custom--MarchThirteenTwoThousandTwentySixMember_zBx3aHdYIRci" title="Conversion rate">95</span>% of the lowest daily VWAP during the ten (10) Trading Days immediately preceding the Conversion Date or other date of determination</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Exchanged Note - May 27, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--ConvertibleNotesPayable_iI_c20260630__us-gaap--DebtInstrumentAxis__custom--MayTwentySevenTwoThousandTwentySixtMember_zjL3wQTAPJFg" style="border-bottom: Black 1pt solid; text-align: right" title="Face value">44,493,606</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt">The lessor of $<span id="xdx_90A_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20250701__20260630__us-gaap--DebtInstrumentAxis__custom--MayTwentySevenTwoThousandTwentySixtMember_zu27VvckgQxc" title="Debt conversion amount">21</span> or <span id="xdx_90E_eus-gaap--DebtConversionConvertedInstrumentRate_pid_dp_uPure_c20250701__20260630__us-gaap--DebtInstrumentAxis__custom--MayTwentySevenTwoThousandTwentySixtMember_z8zVHndVFpOl" title="Conversion rate">95</span>% of the lowest daily VWAP during the ten (10) Trading Days immediately preceding the Conversion Date or other date of determination</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--ConvertibleNotesPayable_iI_c20260630_zNxMRVmmJomh" style="border-bottom: Black 2.5pt double; text-align: right" title="Face value">59,743,606</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> 11000000 4654 0.95 4000000 3036 0.95 250000 116 0.95 44493606 21 0.95 59743606 0.06 1.25 0.18 1.25 38098883 42985000 44493606 4818933 38663352 43482285 <p id="xdx_80C_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zatsMCjjt455" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>12. </b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82C_zzeGXu2bavW">Commitments and contingencies</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the normal course of business, the Company may be exposed to litigation. When the Company becomes aware of potential litigation, it evaluates the merits of the case in accordance with ASC 450-20-50, <i>Contingencies</i>. The Company evaluates its exposure to the matter, possible legal or settlement strategies and the likelihood of an unfavorable outcome. If the Company determines that an unfavorable outcome is probable and can be reasonably estimated, it establishes the necessary accruals. As of June 30, 2026 and 2025, the Company is not aware of any contingent liabilities that should be reflected in the consolidated financial statements.</span></p> <p id="xdx_805_eus-gaap--IncomeTaxDisclosureTextBlock_zaXg9kZDizhi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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; vertical-align: top; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>13. </b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_822_zBOFD4DPduVd">Income taxes</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89E_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zzBIZ77SbP9k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A reconciliation of the effective tax rate to the statutory rate is shown below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BB_z53bJ52og1C1" style="display: none">Schedule of reconciliation of provision of income tax</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250701__20260630_zFGnvLuOLOIl" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240701__20250630_z60TpQd1D9th" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40E_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_z5bNAlXKl0fg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 1pt">Loss before taxes</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">(17,275,818</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">(349,227</td><td style="width: 1%; padding-bottom: 1pt; 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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OtherComprehensiveIncomeLossBeforeReclassificationsTax_maITEBzmW8_zrnAXMpx5Ge4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected income tax credit at statutory rate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlY29uY2lsaWF0aW9uIG9mIHByb3Zpc2lvbiBvZiBpbmNvbWUgdGF4IChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20250701__20260630_z0otxILWYC93" title="Expected income tax credit at statutory rate, percent">25</span>% (2025: <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlY29uY2lsaWF0aW9uIG9mIHByb3Zpc2lvbiBvZiBpbmNvbWUgdGF4IChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_905_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20240701__20250630_zornnlyOzca1" title="Expected income tax credit at statutory rate, percent">25</span>%)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(4,318,955</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(87,307</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Increase (decrease) in income taxes resulting from:</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_40B_ecustom--IncomeTaxReconciliationNondeductibleExpenseChangeInFairValueOfWarrants_maITEBzmW8_zdLdveXqM6We" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Change in fair value of warrants</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1618">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(506,236</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_ecustom--IncomeTaxReconciliationNondeductibleExpenseLossOnExtinguishmentOfWarrants_maITEBzmW8_zId8mSdaueM8" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Loss on extinguishment of warrants</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1621">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">71,337</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBzmW8_z0gFEXWMJGXk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Valuation allowance for deferred tax asset</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1624">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">388,969</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--IncomeTaxReconciliationNondeductibleExpenseFinancingCost_maITEBzmW8_zoNpu5lUYi6l" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Financing cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">200,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">150,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--IncomeTaxReconciliationNondeductibleExpenseUnrealizedLossOnInvestments_maITEBzmW8_z6krRAaBTRk9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Unrealiszed loss on investments in fund</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,978</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1631">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--IncomeTaxReconciliationNondeductibleExpenseRealizedGainInInvestments_maITEBzmW8_zqnVpLp277o4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Realized gain in investments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1633">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(12,669</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--IncomeTaxReconciliationNondeductibleExpenseUnrealizedLossOnDigitalAssets_maITEBzmW8_zuwPcGQIDyM2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Unrealized loss on digital assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">704,788</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1637">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--IncomeTaxReconciliationNondeductibleExpenseRealizedLossOnDigitalAssets_maITEBzmW8_zTYCzXV21aTj" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Realized loss on digital assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">743,522</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1640">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--IncomeTaxReconciliationNondeductibleExpenseLossOnIssuanceOfDerivativeAndCommonStock_maITEBzmW8_znLSx1llSRBi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Loss on issuance of derivative and common stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="margin: 0">377,577</p></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_406_ecustom--IncomeTaxReconciliationLossOnExtinguishmentOfDebts_maITEBzmW8_zFjjlBKXdE79" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Loss on extinguishment of debts</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,204,733</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_409_ecustom--IncomeTaxReconciliationGainOnFairValueOfConvertibleNotes_maITEBzmW8_zeHhIo1a1x0l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Gain on fair value of convertible notes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(920,285</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1649">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--IncomeTaxReconciliationGainOnChangeInFairValueOfDerivativeLiabiliity_maITEBzmW8_zgH4jsarb2z5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Gain on change in fair value of derivative liabiliity</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(16,689</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_408_ecustom--IncomeTaxReconciliationPlacementAgentFee_maITEBzmW8_zG0i9seUqv9h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Staking reward income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(23,658</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1655">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--IncomeTaxReconciliationStakingRewardIncome_maITEBzmW8_zpAbFdSxZGAi" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Consignment inventory reserve allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">414,717</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_406_ecustom--IncomeTaxReconciliationOtherIncome_maITEBzmW8_zAxvtXQOjBX9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Non-taxable other income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,188</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1661">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--IncomeTaxReconciliationNondeductibleExpenseNontaxableOtherIncome_maITEBzmW8_zPxDKI3VcRVl" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Non-taxable interest income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(42,674</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(53,171</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_ecustom--IncomeTaxReconciliationNondeductibleExpenseNontaxDeductiblePersonnelExpenses_maITEBzmW8_zEvwLrHRC0Mh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Non-tax deductible personnel expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">39,738</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">42,578</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--IncomeTaxReconciliationNondeductibleExpenseNontaxDeductibleConsultingFees_maITEBzmW8_zSifvbaZmj76" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Non-tax deductible consulting fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">803,613</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">154,777</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--IncomeTaxReconciliationNondeductibleExpenseNontaxDeductibleGeneralAndAdministrativeExpenses_maITEBzmW8_zPZ3ssg9otKj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Non-tax deductible general and administrative expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">379,011</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">201,924</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_maITEBzmW8_zztE3XYNxU31" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Non-tax deductible interest expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">292,855</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_407_ecustom--IncomeTaxCreditNotRecognizedDueToContinuousLossMaking_maITEBzmW8_z7DayF6imf32" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Income tax credit not recognized due to continuous loss making</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">175,589</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1679">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--IncomeTaxReconciliationOtherAdjustments_maITEBzmW8_zE7LrzzBwvU6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Other items, net</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">(21,672</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">(16,705</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBzmW8_zDzwsTkSCqLd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Income tax expense (credit)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1684">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">333,497</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p id="xdx_8A2_zOIzQR6fxoJ" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89F_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_z1E1ongi3tNg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The tax effects temporary differences that gave rise to the deferred tax assets and liabilities are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B9_zlSJYyMWKi62" style="display: none">Schedule of components of deferred tax assets</span></p> <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 style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20260630_zK3LKQ4KLmj6" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250630_zinXElc34mO6" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred tax assets:</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_406_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther_iI_maDTANz8v7_zCchbDFISGZk" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 60%; text-align: left">Accrued employee benefits</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">50,244</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">41,582</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--DeferredTaxAssetsUnrealizedForeignExchangeGainLoss_iNI_di_msDTANz8v7_zOQiokvbRrl5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Unrealized foreign exchange (gain) loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,148</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,264</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_ecustom--DeferredTaxAssetsDepreciation_maDTANz8v7_znApNRRBQHq4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1695">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,031</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_ecustom--DeferredTaxAssetsOperatingRightOfUseAssetsAndLeaseLiabilities_iI_maDTANz8v7_zqX5gjVywL68" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Operating right of use assets and lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1698">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,692</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--DeferredTaxAssetsAccumulatedTaxLoss_iI_maDTANz8v7_zTTDFOd7Si0a" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Accumulated tax loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">514,166</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">347,990</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsOther_iI_maDTANz8v7_z2dBC940xeNk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Provision for bad debt</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1704">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1705">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTANz8v7_zUMXa9s2vEI" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Valuation allowance for deferred tax asset</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">(566,558</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">(388,969</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsNet_iTI_mtDTANz8v7_zkudo6zcDtsj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Net deferred tax asset</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1710">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1711">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AC_zh4Mkisx94db" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of June 30, 2026 and 2025, the Company had no provision for uncertain tax positions and no provisions for penalties or interest due to the net operating losses. In addition, the Company does not believe that there are any uncertain tax benefits that could be recognized in the near future that would impact the Company’s effective tax rate. The Company’s accumulated tax losses in Australia can be carried forward indefinitely.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>GMEX ROBOTICS CORPORATION </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p id="xdx_89E_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zzBIZ77SbP9k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A reconciliation of the effective tax rate to the statutory rate is shown below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BB_z53bJ52og1C1" style="display: none">Schedule of reconciliation of provision of income tax</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250701__20260630_zFGnvLuOLOIl" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240701__20250630_z60TpQd1D9th" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40E_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_z5bNAlXKl0fg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 1pt">Loss before taxes</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">(17,275,818</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">(349,227</td><td style="width: 1%; padding-bottom: 1pt; 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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OtherComprehensiveIncomeLossBeforeReclassificationsTax_maITEBzmW8_zrnAXMpx5Ge4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected income tax credit at statutory rate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlY29uY2lsaWF0aW9uIG9mIHByb3Zpc2lvbiBvZiBpbmNvbWUgdGF4IChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20250701__20260630_z0otxILWYC93" title="Expected income tax credit at statutory rate, percent">25</span>% (2025: <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlY29uY2lsaWF0aW9uIG9mIHByb3Zpc2lvbiBvZiBpbmNvbWUgdGF4IChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_905_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20240701__20250630_zornnlyOzca1" title="Expected income tax credit at statutory rate, percent">25</span>%)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(4,318,955</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(87,307</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Increase (decrease) in income taxes resulting from:</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_40B_ecustom--IncomeTaxReconciliationNondeductibleExpenseChangeInFairValueOfWarrants_maITEBzmW8_zdLdveXqM6We" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Change in fair value of warrants</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1618">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(506,236</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_ecustom--IncomeTaxReconciliationNondeductibleExpenseLossOnExtinguishmentOfWarrants_maITEBzmW8_zId8mSdaueM8" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Loss on extinguishment of warrants</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1621">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">71,337</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBzmW8_z0gFEXWMJGXk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Valuation allowance for deferred tax asset</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1624">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">388,969</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--IncomeTaxReconciliationNondeductibleExpenseFinancingCost_maITEBzmW8_zoNpu5lUYi6l" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Financing cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">200,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">150,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--IncomeTaxReconciliationNondeductibleExpenseUnrealizedLossOnInvestments_maITEBzmW8_z6krRAaBTRk9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Unrealiszed loss on investments in fund</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,978</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1631">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--IncomeTaxReconciliationNondeductibleExpenseRealizedGainInInvestments_maITEBzmW8_zqnVpLp277o4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Realized gain in investments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1633">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(12,669</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--IncomeTaxReconciliationNondeductibleExpenseUnrealizedLossOnDigitalAssets_maITEBzmW8_zuwPcGQIDyM2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Unrealized loss on digital assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">704,788</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1637">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--IncomeTaxReconciliationNondeductibleExpenseRealizedLossOnDigitalAssets_maITEBzmW8_zTYCzXV21aTj" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Realized loss on digital assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">743,522</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1640">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--IncomeTaxReconciliationNondeductibleExpenseLossOnIssuanceOfDerivativeAndCommonStock_maITEBzmW8_znLSx1llSRBi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Loss on issuance of derivative and common stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="margin: 0">377,577</p></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_406_ecustom--IncomeTaxReconciliationLossOnExtinguishmentOfDebts_maITEBzmW8_zFjjlBKXdE79" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Loss on extinguishment of debts</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,204,733</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_409_ecustom--IncomeTaxReconciliationGainOnFairValueOfConvertibleNotes_maITEBzmW8_zeHhIo1a1x0l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Gain on fair value of convertible notes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(920,285</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1649">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--IncomeTaxReconciliationGainOnChangeInFairValueOfDerivativeLiabiliity_maITEBzmW8_zgH4jsarb2z5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Gain on change in fair value of derivative liabiliity</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(16,689</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_408_ecustom--IncomeTaxReconciliationPlacementAgentFee_maITEBzmW8_zG0i9seUqv9h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Staking reward income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(23,658</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1655">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--IncomeTaxReconciliationStakingRewardIncome_maITEBzmW8_zpAbFdSxZGAi" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Consignment inventory reserve allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">414,717</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_406_ecustom--IncomeTaxReconciliationOtherIncome_maITEBzmW8_zAxvtXQOjBX9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Non-taxable other income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,188</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1661">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--IncomeTaxReconciliationNondeductibleExpenseNontaxableOtherIncome_maITEBzmW8_zPxDKI3VcRVl" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Non-taxable interest income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(42,674</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(53,171</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_ecustom--IncomeTaxReconciliationNondeductibleExpenseNontaxDeductiblePersonnelExpenses_maITEBzmW8_zEvwLrHRC0Mh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Non-tax deductible personnel expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">39,738</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">42,578</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--IncomeTaxReconciliationNondeductibleExpenseNontaxDeductibleConsultingFees_maITEBzmW8_zSifvbaZmj76" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Non-tax deductible consulting fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">803,613</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">154,777</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--IncomeTaxReconciliationNondeductibleExpenseNontaxDeductibleGeneralAndAdministrativeExpenses_maITEBzmW8_zPZ3ssg9otKj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Non-tax deductible general and administrative expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">379,011</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">201,924</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_maITEBzmW8_zztE3XYNxU31" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Non-tax deductible interest expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">292,855</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_407_ecustom--IncomeTaxCreditNotRecognizedDueToContinuousLossMaking_maITEBzmW8_z7DayF6imf32" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Income tax credit not recognized due to continuous loss making</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">175,589</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1679">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--IncomeTaxReconciliationOtherAdjustments_maITEBzmW8_zE7LrzzBwvU6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Other items, net</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">(21,672</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">(16,705</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBzmW8_zDzwsTkSCqLd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Income tax expense (credit)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1684">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">333,497</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> -17275818 -349227 0.25 0.25 -4318955 -87307 -506236 71337 388969 200000 150000 9978 -12669 704788 743522 377577 1204733 -920285 -16689 -23658 414717 -2188 -42674 -53171 39738 42578 803613 154777 379011 201924 292855 175589 -21672 -16705 333497 <p id="xdx_89F_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_z1E1ongi3tNg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The tax effects temporary differences that gave rise to the deferred tax assets and liabilities are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B9_zlSJYyMWKi62" style="display: none">Schedule of components of deferred tax assets</span></p> <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 style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20260630_zK3LKQ4KLmj6" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250630_zinXElc34mO6" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred tax assets:</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_406_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther_iI_maDTANz8v7_zCchbDFISGZk" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 60%; text-align: left">Accrued employee benefits</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">50,244</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">41,582</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--DeferredTaxAssetsUnrealizedForeignExchangeGainLoss_iNI_di_msDTANz8v7_zOQiokvbRrl5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Unrealized foreign exchange (gain) loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,148</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,264</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_ecustom--DeferredTaxAssetsDepreciation_maDTANz8v7_znApNRRBQHq4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1695">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,031</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_ecustom--DeferredTaxAssetsOperatingRightOfUseAssetsAndLeaseLiabilities_iI_maDTANz8v7_zqX5gjVywL68" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Operating right of use assets and lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1698">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,692</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--DeferredTaxAssetsAccumulatedTaxLoss_iI_maDTANz8v7_zTTDFOd7Si0a" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Accumulated tax loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">514,166</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">347,990</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsOther_iI_maDTANz8v7_z2dBC940xeNk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Provision for bad debt</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1704">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1705">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTANz8v7_zUMXa9s2vEI" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Valuation allowance for deferred tax asset</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">(566,558</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">(388,969</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsNet_iTI_mtDTANz8v7_zkudo6zcDtsj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Net deferred tax asset</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1710">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1711">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 50244 41582 -2148 1264 -5031 5692 514166 347990 566558 388969 <p id="xdx_803_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_z3HIyI4YfK83" style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>14. </b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_820_zzjuUbJwsVQl">Due to Related Party Transactions</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The amount due to a related party called Ansa Group Limited (“Ansa”), an entity under common control of the majority shareholder of the Company was $<span id="xdx_901_eus-gaap--OtherLiabilitiesCurrent_iI_c20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z8WpH4wdDpne" title="Due to related parties">22,139</span> and $<span id="xdx_90D_eus-gaap--OtherLiabilitiesCurrent_iI_c20250630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_znzogzdulFHg" title="Due to related parties">15,283</span> as at June 30, 2026 and 2025 respectively. The balance is interest-free and does not have a fixed maturity. The terms are not necessarily indicative of what a third party would agree to.</span></p> 22139 15283 <p id="xdx_804_eus-gaap--SubsequentEventsTextBlock_zbDOmrUcxgx5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>15.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_824_zGvYnHnmEtzj">Subsequent events</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective on July 2, 2026, a share consolidation of (i) its issued and unissued existing Class A ordinary shares, par value of $<span id="xdx_90D_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20260702__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zbKdHzGEpDZ1" title="Issued and unissued existing Per Share">0.0896</span> per share, at a ratio of <span id="xdx_908_eus-gaap--StockholdersEquityReverseStockSplit_c20260702__20260702__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zFDFJ12mIpda" title="Stockholders equity reverse stock split">1-for-9</span>, with a post-share consolidation par value of $<span id="xdx_907_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20260702__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zXFg1MSTLIie" title="Common stock, par value">0.8064</span>, and (ii) its issued and unissued existing Class B ordinary shares, par value of $<span id="xdx_90F_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20260702__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zsNsaowC8LK4" title="Issued and unissued existing Per Share">0.0896</span>, at a ratio of <span id="xdx_906_eus-gaap--StockholdersEquityReverseStockSplit_c20260702__20260702__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_zvXoCAkXVzg3" title="Stockholders equity reverse stock split">1-for-9</span>, with a post-share consolidation par value of $<span id="xdx_906_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20260702__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zBwKPn4P4b3b" title="Common stock, par value">0.8064</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On July 28, 2026, the Company entered into a Share Purchase Agreement (the “Share Purchase Agreement”) with Alpha Meta AI Pte. Ltd., a Singapore company (“Issuer”), and MetaGen AI Limited, a British Virgin Islands company and principal shareholder of Issuer (“MetaGen”). Issuer conducts its MediaMeta business through mediameta.ai and related business units (“MediaMeta”), which are focused on social-intelligence artificial intelligence, human-behavioral modeling and social world models. Pursuant to the Share Purchase Agreement, and subject to the satisfaction or waiver of the conditions set forth therein, Issuer agreed to issue to the Company equity interests representing <span id="xdx_905_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_c20260728__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MediaMetaMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z9wOhyU1kBJe" title="Equity interest percentage">30</span>% of Issuer’s issued and outstanding equity interests on a fully diluted, after-issued basis (the “Initial Acquisition”). The initial purchase price will equal <span id="xdx_905_ecustom--InitialPurchasePricePercentage_iI_pid_dp_c20260728__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zdGUDdYJUMS9" title="Initial purchase price percentage">30</span>% of Issuer’s adjusted equity valuation. The Share Purchase Agreement establishes a reference equity valuation of US$<span id="xdx_908_ecustom--EquityValuation_iI_pn5n6_uUSD_c20260728__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zhKHKNRKEN72" title="Equity valuation">8.4</span> million, which would result in an initial purchase price of US$<span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pn4n6_uUSD_c20260728__20260728__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zQzJMgRnD2jl" title="Iinitial purchase price">2.52</span> million absent adjustment. Before closing, the Company may propose a downward adjustment to the reference equity valuation if its continuing due diligence identifies specified material issues affecting the valuation. If the parties do not agree on an adjustment, the Company may proceed at the reference equity valuation, proceed at another valuation agreed in writing or terminate the Share Purchase Agreement.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On   October 14, 2026, the parties entered into a first amendment to the Share Purchase Agreement (the “First Amendment”) and simultaneously consummated the Initial Acquisition. The initial purchase price equaled <span id="xdx_905_ecustom--InitialPurchasePricePercentage_iI_pid_dp_c20261014__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zh4EoRSUNLL2" title="Initial purchase price percentage">30</span>% of Issuer’s adjusted equity valuation. The Share Purchase Agreement established a reference equity valuation of US$<span id="xdx_908_ecustom--EquityValuation_iI_pn5n6_uUSD_c20261014__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zjqTvzU0NYrg" title="Equity valuation">8.4</span> million, which resulted in an initial purchase price of US$<span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pn4n6_uUSD_c20261014__20261014__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zpmDYIF8czyk" title="Iinitial purchase price">2.52</span> million. The initial purchase price was originally payable <span id="xdx_90E_eus-gaap--SaleOfStockPercentageOfOwnershipAfterTransaction_pid_dp_c20261014__20261014__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zC9y6pzE7BSe" title="Initial purchase price percentage">60</span>% in cash and <span id="xdx_902_eus-gaap--SaleOfStockPercentageOfOwnershipAfterTransaction_pid_dp_c20261014__20261014__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zsrRPUcfVHol" title="Initial purchase price percentage">40</span>% in Class A ordinary shares of the Company (“Company Common Shares”). However, pursuant to the First Amendment, the consideration was revised to be <span id="xdx_90C_ecustom--CashConsiderationPercentage_iI_pid_dp_c20261014__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z4hsatEK6zI7" title="Cash consideration percentage">15</span>% in cash and <span id="xdx_904_ecustom--NewlyIssuedPreferredSharesPercentage_iI_pid_dp_c20261014__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_z1dftzCRSqsb" title="Preferred shares percentage">85</span>% in newly issued Class C ordinary shares of the Company (“Class C Ordinary Shares”). Each Class C Ordinary Share is convertible at the option of the holder into a number of Company Common Shares equal to the stated value of the Class C Ordinary Shares divided by the conversion price then in effect. The initial conversion price is equal to the Closing VWAP (as defined in the Share Purchase Agreement). The Class C Ordinary Shares and any Company Common Shares issued upon conversion thereof issued in the transaction are subject to a 24-month lockup. The Class C Ordinary Shares are being issued under a Section 4(a)(2) exemption from registration and any Company Common Shares issued up upon conversion thereof shall be made under Section 3(a)(9) of the Securities Act of 1933, as amended.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On August 11, 2026, the Company issued a press release titled “GMEX Robotics Issues Shareholder Letter: Advancing Socially Intelligent Machines”, and mentioned that the immediate priorities of the Company are to complete the initial MediaMeta.Ai transaction, advance 247meta.ai toward commercial launch, continue evaluating the connectivity and sensing opportunity, and expand our North American commercial pipeline. MediaMeta.Ai is expected to add social-intelligence AI and human-behavioral modeling to the “Brain” component of our platform, helping intelligent systems better interpret context, communication patterns, and human intent. 247meta.ai is designed to coordinate multiple AI agents and route tasks across proprietary and open-weight AI models based on the requirements of each workflow. We believe it provides a near-term commercial opportunity for GMEX’s AI capabilities while our broader physical robotics platform continues to advance.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On September 2, 2026, the Share Consolidation and Reduction of Par Value were approved by the Company’s board of directors. Pursuant to the BVI Business Companies Act (as amended) and the Company’s Memorandum and Articles of Association, the Company’s Board of Directors is authorized to effect the Share Consolidation without the approval of the Company’s shareholders. Accordingly, no shareholder vote, consent or approval is required or will be sought in respect of the Share Consolidation or the Reduction of Par Value.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective on September 28, 2026, a share consolidation of all of its issued and unissued Class A ordinary shares, Class B ordinary shares and Class C ordinary shares, of US$<span id="xdx_901_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20260928__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zFwHYUk3Xa17" title="Issued and unissued existing Per Share"><span id="xdx_90B_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20260928__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zdEnPkI23cj" title="Issued and unissued existing Per Share"><span id="xdx_904_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20260928__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zJnUZD9VyDua" title="Issued and unissued existing Per Share">0.8064</span></span></span> par value each, at a ratio of <span id="xdx_909_eus-gaap--StockholdersEquityReverseStockSplit_c20260928__20260928__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zLRozBcfG556" title="Stockholders equity reverse stock split"><span id="xdx_904_eus-gaap--StockholdersEquityReverseStockSplit_c20260928__20260928__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_z2nze6Q59iuh" title="Stockholders equity reverse stock split"><span id="xdx_90F_eus-gaap--StockholdersEquityReverseStockSplit_c20260928__20260928__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zZVebxmCaN2b" title="Stockholders equity reverse stock split">1-for-9</span></span></span>, (the “Share Consolidation”). Immediately following Share Consolidation, the Company’s par value of all of its issued and unissued shares will be reduced to US$<span id="xdx_907_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20260928__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zYTK4LWYn4Ag" title="Common stock, par value"><span id="xdx_909_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20260928__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zSotlvHdsyFa" title="Common stock, par value"><span id="xdx_908_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20260928__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zGeEi0r4VWUc" title="Common stock, par value">0.000001</span></span></span> per share (the “Reduction of Par Value”). The Share Consolidation and the Reduction of Par Value will apply to the Company’s Class A Ordinary Shares, Class B Ordinary Shares and Class C Ordinary Shares.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As a result of the Share Consolidation and Reduction of Par Value, the Company is authorized to issue a maximum of <span id="xdx_90C_eus-gaap--CommonStockSharesAuthorized_iI_pid_c20260928__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zRKjKXrlgIY1" title="Common stock, shares authorized">1,407,472,426</span> shares of US$<span id="xdx_90A_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20260928__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zO74nFFrFJ2d" title="Common stock, par value">0.000001</span> par value each divided into: (i) <span id="xdx_900_eus-gaap--CommonStockSharesAuthorized_iI_pid_c20260928__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zLMrx27ox6Gd" title="Common stock, shares authorized">940,677,978</span> Class A ordinary shares of US$<span id="xdx_90E_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20260928__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zOMqm92o4PV2" title="Common stock, par value">0.000001</span> par value each; (ii) <span id="xdx_906_eus-gaap--CommonStockSharesAuthorized_iI_pid_c20260928__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zZymugn9wleb" title="Common stock, shares authorized">266,794,448</span> Class B ordinary shares of US$<span id="xdx_905_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20260928__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zjJfOedYE8tb" title="Common stock, par value">0.000001</span> par value each; and (iii) <span id="xdx_90E_eus-gaap--CommonStockSharesAuthorized_iI_pid_c20260928__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zHM1CbdpEQ7g" title="Common stock, shares authorized">200,000,000</span> Class C ordinary shares of US$<span id="xdx_908_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20260928__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zlfm2ND3UVS1" title="Common stock, par value">0.000001</span> par value each, and the number of issued shares of the Company remains unchanged.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">Subsequent to June 30, 2026, the Company has issued <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260701__20260701__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zkATBpchHUT6" title="Stock issued during the period, shares">1,209,172</span> shares for the conversion of notes payable totalling $<span id="xdx_905_eus-gaap--ConvertibleNotesPayable_iI_c20260701__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zl9hJKEM7Deb" title="Convertible notes payable">6,181,074</span>.</p> 0.0896 1-for-9 0.8064 0.0896 1-for-9 0.8064 0.30 0.30 8400000 2520000 0.30 8400000 2520000 0.60 0.40 0.15 0.85 0.8064 0.8064 0.8064 1-for-9 1-for-9 1-for-9 0.000001 0.000001 0.000001 1407472426 0.000001 940677978 0.000001 266794448 0.000001 200000000 0.000001 1209172 6181074