NOTE 11: SUBSEQUENT EVENTS

On November 3, 2025, the Company, through its wholly owned subsidiary, J Street Capital Partners, LLC (“J Street”), entered into and closed upon the transactions pursuant to a Securities Purchase Agreement, or the Prestige Agreement, with Thomas Hinde, the sole member of Prestige Worldwide Wine Company, LLC, or Prestige, a California limited liability company. Pursuant to the Prestige Agreement, J Street acquired 100% of the issued and outstanding membership interests of Prestige in exchange for the issuance of 150,000 shares of the Company’s common stock. As a result of the transaction, Prestige became a wholly owned subsidiary of J Street.  In connection with the acquisition of Prestige, the Company also entered into a Consulting Agreement with Wine Trends Marketing, LLC, and a Lock-Up/Leak-Out Agreement with Mr. Hinde, each effective as of the closing date.

Management has evaluated subsequent events through November 19, 2025, the date the consolidated financial statements were available to be issued. Based on this evaluation, no additional material events were identified which require adjustment or disclosure in these financial statements.