NOTE J - SUBSEQUENT EVENTS

Subsequent events were reviewed through April 15, 2026, the date these consolidated financial statements were available for issuance and determined that no subsequent events have occurred that require recognition in the consolidated financial statements.

Effective January 1, 2026, the Company entered into an employment agreement (“Employment Agreement”) with M. Cory Zwerling to serve as its chief financial officer, which provided that Mr. Zwerling was entitled to receive warrants as compensation for his services. Under the Employment Agreement Mr. Zwerling was entitled to received 1) warrants to purchase 100,000 shares of common stock which were fully vested upon issuance, and 2) the potential to receive, upon the achievement of stated milestones, an additional grants of warrants to purchase an aggregate of 100,000 shares of common stock, all exercisable at $3.20 per share. Mr. Zwerling resigned in March 2026. To date, no warrants have been issued under the Employment Agreement.