NOTE 12 – SUBSEQUENT EVENTS

In accordance with ASC 855-10 the Company has analyzed its operations subsequent to December 31, 2025, and to the date these financial statements were available to be issued and has determined that the following material subsequent events need to be disclose in these financial statements.

On February 17, 2026, the Company entered into a merger agreement with Aeternum Health LLC, pursuant to which Aeternum Health will merge into Shorepower, with Shorepower as the surviving entity. Upon closing, Shorepower’s CEO and sole director, Jeff Kim, will resign and appoint Paul Mann, Aeternum Health’s manager, as President, CEO, and sole director. The Company will divest its existing transportation electrification business and shift its focus to healthcare, specifically longevity and anti-aging solutions.

As consideration for the merger, the Company will issue shares representing 51% ownership and 2,000,000 shares of Series B preferred stock (with super voting rights) to Paul Mann. Aeternum Health will contribute assets including intellectual property and data related to a peptide-based longevity treatment, at least $1.5 million in cash, and a related commercialization business. In connection with the transaction, Jeff Kim has agreed to cancel up to 13,000,000 shares of common stock in stages.

Following the merger, the Company will change its name to Aeternum Health, seek a new trading symbol, and increase authorized shares from 100 million to 250 million. The merger is subject to customary closing conditions, including receipt of audited financial statements of Aeternum Health.

On February 17, 2026, the Company issued 1,000,000 shares of common stock to OpConnect Inc for the purchase of new software that is OCPP compliant which is the industry standard for interchangeability to more efficiently monitor and control the EV and truck stations that allows customers to purchase power through the web or with a smartphone app and that has the necessary features needed for today’s customers to conveniently purchase power/electricity in place of the Company’s outdated software that is also expensive and time consuming for the Company to monitor.

On February 17, 2026, the Company sold 500,000 shares of common stock to Jeff Kim for total cash proceeds of $7,500 to pay expenses.

On February 17, 2026, the Company sold 500,000 shares of common stock to EROP Enterprises, LLC for total cash proceeds of $7,500 to pay expenses.

On February 17, 2026, the Company granted 100,000 shares of common for services.

On March 16, 2026, the Company sold 100,000 shares of common stock to Jeff Kim for total cash proceeds of $5,000 to pay expenses.

On March 16, 2026, the Company sold 400,000 shares of common stock to EROP Enterprises, LLC for total cash proceeds of $20,000 to pay expenses.

On March 16, 2026, the Company sold 400,000 shares of common stock to a third party for total cash proceeds of $20,000 to pay expenses.