NOTE 13 – SUBSEQUENT EVENTS

The Company evaluated subsequent events through the date these consolidated financial statements were issued. Except as described below, there were no subsequent events that required recognition or disclosure.

Registration Statement and GHS Facility

In December 2025, the Company filed a registration statement on Form S-1 with the U.S. Securities and Exchange Commission in connection with the GHS Equity Financing Agreement. See Note 3. In January 2026, the SEC declared the registration statement effective, enabling the Company to access the equity line of credit. As of the date of issuance, the Company has not drawn funds under the facility.

Equity Issuances for Services

In January 2026, the Company issued 50,000 shares of common stock to legal counsel as compensation for services related to the preparation and filing of the Registration Statement.

In March 2026, the Company entered into a consulting agreement with an independent contractor

and granted 10,000 restricted shares of common stock, vesting over time.

In March 2026, the Company entered into a consulting agreement with The GM Fund, LLC and approved the issuance of 120,000 restricted shares of common stock, vesting in monthly installments through March 2027.

Convertible Note Issuances

On February 18, 2026, the Company issued a $10,000 convertible promissory note to an investor. The terms of this note are substantially consistent with the Company’s existing convertible notes. See Note 5.

Advance Toward Proposed Financing

In March 2026, the Company received an advance of $100,000 from an investor in connection with a proposed convertible promissory note financing currently under discussion. Pursuant to an understanding with the investor, the advance is intended to be applied toward the investor’s participation in a larger proposed financing, if consummated. The Company is currently evaluating a potential financing with the investor of approximately $2.0 million, which may include a combination of cash and non-cash digital asset consideration.

In the event the financing is completed, the advance will be credited toward the investor’s subscription in such offering. If the proposed financing is not consummated, the advance will automatically be deemed invested in a convertible promissory note of the Company on terms substantially consistent with the Company's other convertible notes.

As of the date of issuance of these consolidated financial statements, the proposed financing has not been finalized, and no assurances can be provided that the transaction will be completed.