NOTE 4 - RELATED PARTY NOTES PAYABLE AND OTHER RELATED PARTY TRANSACTIONS

The Company recorded compensation expense to its related party of $15,000 and $15,000 and $30,000 and $30,000 for three-month and six-month periods ended September 30, 2026 and September 30, 2025, respectively. The Company and its founder/related party agreed to limit the related party’s annual salary to $60,000 per year or $5,000 per month. The Company and the related party during the twelve-month period ended March 31, 2025 agreed to cancel or forgive approximately $225,000 of accrued compensation due and owing to Mr. Dolan. This was necessary as the Company did not currently have the financial capabilities to pay Mr. Dolan for this compensation and it was requirement for Mr. Dolan to forgive a portion of his compensation in order to receive concessions from several of its vendors that had sizeable accounts payable balances. It was agreed in principal by Mr. Dolan, the Company and the vendors that Mr. Dolan may forgive additional compensation or convert that accrued compensation into equity of the Company at the then prevailing prices. No written agreement was entered into with regards to the remaining accrued compensation at the time. Subsequent to the accrued compensation forgiveness, and prior to year-end (March 31, 2025), the Company and the related party agreed to settle another $250,000 in accrued compensation payable to its founder in exchange for 2,500,000 shares of its common equity stock. Accrued compensation payable of $100,000 and $70,000 is due and payable as of September 30, 2026 and March 31, 2026, respectively.

On December 31, 2017, the Company executed a promissory note with its related party, Mr. Robert Dolan, Chief Executive Officer of the Company in the amount of $6,000. The unsecured note payable bears interest at 0% per annum and is due upon demand. Subsequent to the accrued compensation forgiveness, and prior to year-end (March 31, 2026), the Company and the related party agreed to settled approximately $50,000 of related party promissory note(s) due to Mr. Dolan in exchange for 500,000 shares of its common equity stock. The outstanding balance for the related party promissory note(s) due to Mr. Dolan as of September 30, 2026 and March 31, 2026 was $18,043 and $18,043, respectively. During prior years the Company borrowed money from Mr. Wesley Fry, a shareholder and director of the Company. This amount was de minimis due and owing to this shareholder. During the twelve-month period ending March 31, 2024, we paid the Mr. Fry back. During the twelve-month period ended March 31, 2025, the Company approached Mr. Fry to borrow needed funds once again. Mr. Fry lent the Company $8,500 in August of 2024 to cover certain obligations of the Company. With the exchange of certain accounts payable for equity in the Company, Mr. David Estus became a related party during the twelve-month period ended March 31, 2025. During the year ended March 31, 2022 the Company borrowed $5,000 from Mr. Estus, which is characterized as a related party transaction for the periods presented in these financial statements. Mr. Estus is a related party due to his ownership in the Company as of September 30, 2026 and March 31, 2026.

As of September 30, 2026 total related party promissory notes were $31,543 which consists of Mr. Dolans related party note payable balance of $18,043, $5,000 owed to Mr. Estus, and $8,500 owed to Mr. Fry. Mr. Fry’s and Mr. Estus’ unsecured notes payable bear interest at 0% per annum and is due upon demand. The Company used these related party funds for working capital purposes and for the development of its proto-type GPods solution.

We had accounts due and owing to a vendor, W270, that became a related party during the twelve-month period ended March 31, 2019 due to their owner’s direct participation in the equity of the Company. As part of the Mr. Dolan’s negotiated accrued compensation forgiveness described above, the Company was able to secure vendor accounts payable forgiveness or a reduction with W270 of $150,000. Subsequent to the forgiveness of the accounts payable balance, and prior to year-end (March 31, 2025), the Company and W270 agreed to settle another $200,000 in accounts payable due and owing to W270 in exchange for 2,000,000 shares of its common equity stock.

We had accounts due and owing to a vendor that became a related party during the year ended March 31, 2026 due to their owner’s participation in equity of the Company. The related party, DLE, and its principal, Mr. Estus, executed a subscription agreement on March 27, 2025. As part of the Mr. Dolan’s negotiated accrued compensation forgiveness described above, the Company was able to secure vendor accounts payable forgiveness or a reduction with DLE of $121,800. In accordance with GAAP, we are required to reclassify what was initially a gain on settlement of debt forgiveness in the 4^th quarter of fiscal year ending March 31, 2025 to an increase in additional paid in capital balance. Additionally, during the 2^nd quarter of fiscal year ending March 31, 2025, DLE and the Company entered into an agreement to purchase the Proto-Pod Capitalized Costs for a pre-determined price of $100,000 which was considered fair value for the assets. The Proto-Pod Capitalized Costs was fully reserved for impairment. This transaction closed in September 2024 with a satisfaction of accounts payable due and owing to DLE in the amount of $100,000. Subsequent to the forgiveness of the accounts payable balance and gain on sale of the asset, and prior to year-end (March 31, 2025), the Company and DLE agreed to settle another $150,000 in accounts payable due and owing to DLE in exchange for 1,500,000 shares of its common equity stock. Upon acceptance of equity in the Company DLE became a related party requiring any transaction with DLE to be in compliance with related party disclosure for the entire period presented.

Related party accounts payable balance for the vendors totaled $493,600 at September 30, 2026 and $325,400 at March 31, 2026.

Capitalized internal use – software increased during the three-month and six-month period ended September 30, 2026 by $0. As described in Note 3 above the Company previously capitalized approximately 50% of the costs incurred to develop its internal use software in accordance with GAAP. Other costs incurred with respect to W270 are expensed as incurred; during the three-month and six-month periods ended September 30, 2026 this amounted to $15,200 and $40,800, respectively, which is characterized as Software development expense – related party.

Capitalized costs – power spline project increased during the six-month period ended September 30, 2026 by $55,000. As described in Note 3 above the Company capitalized approximately 40% of the costs incurred to develop its power spline energy product in accordance with GAAP. Of the $55,000, in costs capitalized, $35,800 was incurred with respect to DLE’s services, and $19,200, was incurred with respect to W270’s services. The Power Spline Energy project is focused on off the grid (“OTG”) enclosures that are both fully mobile and support GPod products and services. Other costs incurred with respect to DLE are expensed as incurred; during the three-month and six-month periods ended September 30, 2026 this amounted to $26,900 and $72,400, respectively, which is characterized as Design and technical expense – related party.

Our two significant vendors in production and operations, both now related parties have agreed to continue to defer any cash payments on their accounts payable balances until the Company has secured sufficient financing.