NOTE 6 – SUBSEQUENT EVENTS

In accordance with FASB ASC 855-10 Subsequent Events, the Company has analyzed its operations subsequent to June 30, 2025 to the date these consolidated financial statements were issued, and has determined that it does not have any material subsequent events to disclose in these consolidated financial statements, except for the described below:

Reverse Stock Split

On November 26, 2025, the Company’s board of directors has authorized a reverse stock split of its outstanding common stock at a ratio of 1-for-12. On December 3, 2025, the reverse stock split was effected such that (i) each 12 shares of outstanding common stock were reduced to one share of common stock; (ii) the number of shares of common stock into which outstanding warrants or options to purchase common stock is exercisable was proportionately reduced; and (iii) the exercise price of each outstanding warrant or option to purchase common stock was proportionately increased. The consolidated financial statements of The Company give retroactive effect as though the 1-for-12 reverse stock split occurred for all periods presented, without any change in the par value per share or in the authorized number of common shares. Fractional shares resulting from the reverse stock split have been rounded up to the next whole share.

NOTE 5 – SUBSEQUENT EVENTS

In accordance with FASB ASC 855-10 Subsequent Events, the Company has analyzed its operations subsequent to December 31, 2024 to the date these consolidated financial statements were issued, and has determined that it does not have any material subsequent events to disclose in these consolidated financial statements , except for the described below:

Reverse Stock Split

On November 26, 2025, the Company’s board of directors authorized a reverse stock split of its outstanding common stock at a ratio of 1-for-12. On December 3, 2025, the reverse stock split was effected such that (i) each 12 shares of outstanding common stock were reduced to one share of common stock; (ii) the number of shares of common stock into which outstanding warrants or options to purchase common stock is exercisable were proportionately reduced; and (iii) the exercise price of each outstanding warrant or option to purchase common stock were proportionately increased. The consolidated financial statements of the Company give retroactive effect as though the 1-for-12 reverse stock split occurred for all periods presented, without any change in the par value per share or in the authorized number of common shares. Fractional shares resulting from the reverse stock split have been rounded up to the next whole share. 

In compliance with the SEC regulation S-X and following the merger with Apollo Resources, the Company presents below Apollo’s unaudited consolidated statements of operations and comprehensive loss and the unaudited consolidated cash flow statement for the eleven-month period ended November 30, 2024, as well as Apollo’s audited consolidated financial statements for the years ended December 31, 2023 and December 31, 2022.

APOLLO RESOURCES CORPORATION

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS

SCHEDULE OF CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS 

APOLLO RESOURCES CORPORATION

CONSOLIDATED STATEMENTS OF CASH FLOWS

SCHEDULE OF CONSOLIDATED STATEMENTS OF CASH FLOWS