Note 11 – ACQUISITION OF EC JOURNEY SDN. BHD.

On September 29, 2026, Crona Corp. acquired all two issued ordinary shares of EC Journey Sdn. Bhd., a Malaysian company, for nominal consideration of RM2. The former owner also agreed to assign to Crona Corp., without additional consideration, a RM8,515 receivable from EC Journey. The corresponding intercompany payable and receivable have been eliminated in these condensed consolidated statements. At September 30, 2026, EC Journey held RM999 in cash and RM7,056 of external payables. Using the management-provided translation rate of RM4 per US dollar, these equal approximately $250 and $1,764, respectively. Following the acquisition, EC Journey commenced developing software intended to create an additional revenue stream for Crona Corp. No software revenue was recognized through September 30, 2026. The timing and amount of any future revenue remain uncertain.