UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended ~~September~~March 3031, ~~2025~~2026

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ___________ to ___________

Commission file number: 333-267560

Cyber Enviro-Tech, Inc.

(Exact name of registrant as specified in charter)

Wyoming		86-3601702
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification No.)

6991 E. Camelback Road, Suite D-300 Scottsdale, AZ		85251
(Address of principal executive office)		(Zip Code)

+1 (307)-200-2803

(Registrant’s telephone number, including area code)

Securities registered pursuant to Section 12(b) of the Act: None

Common Stock, par value $0.001 per share

(Title of Class)

Indicate by checkmark whether the registrant has (1) filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐

Indicate by check mark whether the registrant has submitted electronically if any, every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§229.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit). Yes ☒ No ☐

Indicate by checkmark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer”, “smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer	☐	Accelerated filer	☐
Non-accelerated filer	☐	Smaller reporting company	☒
		Emerging growth company	☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standard provided pursuant to Section 13(a) of the Exchange Act. ☒

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes ☐ No ☒

At ~~November~~ 13June 22, ~~2025~~2026 there were ~~127~~155,~~757~~760,~~823~~ 845 shares of the registrant’s Common Stock issued and outstanding.

TABLE OF CONTENTS

PART I.	FINANCIAL INFORMATION	1
Item 1.	~~Consolidated~~Unaudited consolidated financial statements	1
	Consolidated Balance Sheets at September 30, 2025 (unaudited) and December 31, 2024 (audited)	1
	Balance Sheets at (unaudited) March 31, 2026 and (audited) December 31, 2025	1
	Consolidated unaudited Statements of Operations for the three and nine months ended September 30, 2025 and 2024	2
	Unaudited Statements of Operations for the three months ended March 31, 2026 and 2025	2
	Consolidated unaudited Statements of Stockholders’ Equity (Deficit) for the three and nine months ended September 30, 2025 and 2024	3
	Unaudited Statements of Stockholders’ Deficit for the three months ended March 31, 2026 and 2025	3
	Consolidated unaudited Statements of Cash Flows for the nine months ended September 30, 2025 and 2024	4
	Unaudited Statements of Cash Flows for the three months ended March 31, 2026 and 2025	4
	Notes to unaudited Consolidated financial statements	5
	Notes to Consolidated unaudited financial statements	5
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	2120
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	2826
Item 4.	Controls and Procedures	2826
PART II.	OTHER INFORMATION	2927
Item 1.	Legal Proceedings	2927
Item 1A.	Risk Factors	2927
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	2927
Item 3.	Defaults Upon Senior Securities	3327
Item 4.	Mine Safety Disclosures	3329
Item 5.	Other Information	3429
Item 6.	Exhibits	3429
SIGNATURES		3530

PART I—FINANCIAL INFORMATION

Item 1. Consolidated Financial Statements.

CYBER ENVIRO-TECH, INC. CONSOLIDATED BALANCE SHEETS

	September 30, 2025			December 31, 2024
	March 31, 2026 (Unaudited)			December 31, 2025 (Audited)
		(unaudited)			(audited)
ASSETS
Current Assets:
Cash and cash equivalents	$	~~137~~263,~~997~~336		$	5950,~~411~~230
Loan receivable		215,000			190,000
Loans receivable		215,000			215,000
Prepaid expenses and other current assets		534,935			457,768
Investment in WTXR		203,368			203,368
Total current assets		887,932			707,179
Prepaid expenses and other current assets		240,592			269,519
Property and equipment, net		1,409,622			776,560
Total current assets		922,296			738,117
Long term deposit		114,150			—
Property and equipment, net		1,150,560			1,151,231
Assets of discontinued operations, non-current		2,034,937			2,081,952
Long-term deposits		700,000			100,000
Total Assets	$	42,~~446~~772,~~641~~856		$	31,~~565~~989,~~691~~348
LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Current Liabilities:
Accounts payable	$	~~133~~296,~~453~~130		$	~~105~~359,~~042~~490
Accounts payable - related parties		155,958			137,690
Accounts payable – related parties		265,670			210,170
Accrued interest		~~291~~389,~~675~~450			~~204~~309,~~760~~487
Note payable, current maturities		116,233			188,061
Notes payable, current maturities		167,763			199,001
Note payable, related party, net of discount of nil 0 at September 30, 2025 and $8,277 at December 31, 2024		153,989			145,712
Notes payable, related party		168,471			168,471
Convertible notes payable, net of discount of $143,967 at September 30, 2025 and $24,400 at December 31, 2024		1,677,173			815,863
Convertible notes payable, net of discount of $675,018 and $263,018 at March 31, 2026 and December 31, 2025, respectively		1,880,351			1,169,944
Convertible notes payable – related parties		22,000			22,000
Convertible notes payable – related party		84,600			22,000
Contingent liabilities		~~160,750~~—			~~437~~190,~~500~~000
Liabilities of discontinued operations, current		379,392			369,000
Total current liabilities		3,252,435			2,628,563
Liabilities of discontinued operations, current – related parties		—			30,000
	,
Total current liabilities		3,090,623			2,455,628
Notes payable - long term		84,199			—
Note payable, less current maturities
Convertible notes payable, net of current maturities, and net of discount of $161,047 and $274,416 at March 31, 2026 and December 31, 2025, respectively		721,953			1,390,065
Convertible notes payable, net of discount of $112,397 at September 30, 2025 and $318,779 at December 31, 2024		1,798,349			1,127,621
Derivative liability		2,980,138			1,071,944
Derivative liability		459,769			387,238
Total Liabilities		7,038,725			5,090,572
Liabilities of discontinued operations, non-current		97,463			97,463
Commitments and contingencies (Note 4)		—			—
Total Liabilities		5,446,204			4,067,950
Stockholders’ Deficit:
Stockholders’ Equity (Deficit):
Series A Convertible Preferred Stock, par value $0.001, 200,000 shares authorized; 56,671 and 16,671 shares issued and outstanding as of March 31, 2026 and December 31, 2025, respectively		57			17
Series A Convertible Preferred Stock, par value $0.001, 200,000 shares authorized; 16,671 shares issued and outstanding		17			17
Series B Convertible Preferred Stock, par value $0.001, 85,000 shares authorized; 1 share issued and outstanding as of March 31, 2026 and December 31, 2025, respectively		—			—
Series B Convertible Preferred Stock, par value $0.001, 85,000 shares authorized; 1 share issued and outstanding		—			—
Series C Non-convertible, Preferred Stock, par value $0.001, 50,000 shares authorized; 0.5 shares issued and outstanding as of March 31, 2026 and December 31, 2025, respectively		—			—
Series C Non-convertible, Preferred Stock, par value $0.001, 50,000 shares authorized; 0.5 shares issued and outstanding		—			—
Series D Convertible Preferred Stock, par value $0.001, 5,000,000 shares authorized; 1,940,417 and 0nil shares issued and outstanding as of March 31, 2026 and December 31, 2025, respectively		1,940			—
Special 2020 Series A Preferred Stock, par value $0.0001, 1		—			—
Special 2020 Series A Preferred Stock, par value $0.0001, 1 share authorized; 1 share issued and 0 outstanding as of March 31, 2026 and December 31, 2025, respectively		—			—
share authorized; 1 share issued and 0 outstanding
Special 2025 Series A Preferred Stock, par value $0.0001, 1 share authorized; 1 and 0nil share issued and outstanding as of March 31, 2026 and December 31, 2025, respectively		—			—
Common Stock, par value $0.001, 350,000,000 shares authorized; 127,757,823 and 108,159,556 shares issued and outstanding, for the period ended September 30, 2025 and December 31, 2024, respectively		127,772			108,120
Common Stock, par value $0.001, 650,000,000 shares authorized, 149,860,845 and 128,889,309 shares issued and outstanding, as of March 31, 2026 and December 31, 2025, respectively		149,876			128,904
Additional paid-in capital		1417,~~305~~822,~~138~~326			1215,~~165~~978,~~669~~681
Common stock to be issued		~~646~~641,~~508~~646			~~373~~1,~~443~~611,148
Treasury stock, at cost		(66,400	)		(66,400	)
Accumulated deficit		(1622,~~026~~815,~~930~~314	)		(1320,~~129~~753,~~093~~574	)
Controlling interest		(1,013,895	)		(548,244	)
Total Stockholders’ Deficit		(4,265,869	)		(3,101,224	)
Non-controlling interest		14,332			45,985
Total Liabilities and Stockholders’ Deficit	$	2,772,856		$	1,989,348
Total Stockholders’ Equity (Deficit)		(999,563	)		(502,259	)
Total Liabilities and Stockholders’ Equity (Deficit)	$	4,446,641		$	3,565,691

The accompanying notes are an integral part of these unaudited consolidated financial statements

CYBER ENVIRO-TECH, INC. CONSOLIDATED STATEMENTS OF OPERATIONS FOR THE THREE ~~AND NINE~~ MONTHS ENDED ~~SEPTEMBER~~MARCH 3031, ~~2025~~2026 AND ~~2024~~2025 (Unaudited)

	Three Months Ending						Nine Months Ending
	2026			2025
	September 30, 2025			September 30, 2024			September 30, 2025			September 30, 2024
Operating Expenses:
Revenue:
Professional fees	$	62,913		$	151,120
Gross Sales	$	—		$	10,666		$	—		$	10,666
General and administrative		173,843			218,648
Cost of Sales		—			5,265			—			5,265
Consulting		176,534			515,189
Gross Margin		—			5,401			—			5,401
Total operating expenses		413,290			884,957
Operating Expenses:
Loss from continuing operations		(413,290	)		(884,957	)
Professional fees		111,303			17,500			294,414			91,632
Other Income (Expense):
General and administrative		164,849			236,236			650,408			784,943
Change in fair value of derivatives		(366,009	)		(202,710	)
Consulting		247,600			419,736			1,190,268			1,301,909
Loss on issuance of derivatives		(1,086,158	)		(17,676	)
Total operating expenses		523,752			673,472			2,135,090			2,178,484
Gain on extinguishment of derivative liability		28,573			351,971
Operating loss from continuing operations		(523,752	)		(668,071	)		(2,135,090	)		(2,173,083	)
Change in fair value of contingent liability		174,675			15,000
Other Income (Expense):
Interest income		3,366			3,288
Change in fair value of derivatives		327,468			38,747			186,076			20,367
Interest expense		(402,897	)		(331,723	)
Change in fair value of contingent liabilities		(43,250	)		—			(18,250	)		—
Total other expense, net		(1,648,450	)		(181,850	)
Loss on issuance of derivative		(553,894	)		—			(629,108	)		(109,043	)
Loss from continuing operations		(2,061,740	)		(1,066,807	)
Gain on extinguishment of derivative liability		682,930			—			1,045,502			264,539
Discontinued Operations:
Amortization of intangible assets		—			(28,213	)		—			(84,638	)
Loss from operations of discontinued operations		—			(81,274	)
Interest income		4,309			2,912			11,627			7,596
Total Discontinued Operations		—			(81,274	)
Interest expense		(621,666	)		(166,984	)		(1,121,390	)		(587,762	)
Net loss before income taxes		(2,061,740	)		(1,148,081	)
Total other expense, net		(204,103	)		(153,538	)		(525,543	)		(488,941	)
Provision for income taxes		—			—
Provision for income taxes		—			—			—			—
Net Loss	$	(2,061,740	)	$	(1,148,081	)
Loss from continuing operations		(727,855	)		(821,609	)		(2,660,633	)		(2,662,024	)
Net loss attributable:
Discontinued Operations:
Non-controlling interest	$	—		$	(4,530	)
Loss from operations of discontinued operations		(70,263	)		(10,280	)		(268,857	)		(40,386	)
Common stockholders		(2,061,740	)		(1,143,551	)
Total Loss from Operations of Discontinued Operations		(70,263	)		(10,280	)		(268,857	)		(40,386	)
Net loss	$	(2,061,740	)	$	(1,148,081	)
Net Loss	$	(798,118	)	$	(831,889	)	$	(2,929,490	)	$	(2,702,410	)
Loss per share, basic and diluted	$	(0.01	)	$	(0.01	)
Net loss attributable:
Weighted average shares outstanding, basic and diluted		155,230,324			110,756,892
Loss attributable to noncontrolling interest		(14,564	)		(3,645	)		(31,653	)		(3,645	)
Net loss attributable to common stockholders		(783,554	)		(828,244	)		(2,897,837	)		(2,698,765	)
Net Income (Loss)		(798,118	)		(831,889	)		(2,929,490	)		(2,702,410	)
Loss per share, basic and diluted	$	(0.01	)	$	(0.01	)	$	(0.03	)	$	(0.03	)
Weighted average shares outstanding, basic and diluted		118,448,585			98,460,609			115,064,908			86,811,853

The accompanying notes are an integral part of these unaudited consolidated financial statements

CYBER ENVIRO—-TECH, INC.

CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY (DEFICIT)

FOR THE THREE ~~AND NINE~~ MONTHS ENDED ~~SEPTEMBER~~MARCH 3031, ~~2025 and~~2026 ~~2024~~ AND 2025

(Unaudited)

	Preferred				Common Stock									~~Common~~CS ~~Stock~~ to be Issued									~~Accumulated~~Accum			Non- Controlling
Description	Shares		Amt		Shares			Amt			APIC			Shares			Amt			Treasury			Deficit			Interest			Total
Balance, June 30, 2024		16,671	$	17		89,745,352		$	89,706		$	9,563,059			3,716,623		$	522,713		$	(66,400	)	$	(8,646,445	)	$	—		$	1,462,650
Balance, December 31, 2024		16,671	$	17		108,159,556		$	108,120		$	12,165,669			1,954,250		$	373,443		$	(66,400	)	$	(13,129,093	)	$	45,985		$	(502,259	)
Shares issued from prior periods		—		—		16,445,200			16,445			1,897,706			(16,445,200	)		(1,914,151	)		—			—			—			—
Shares issued for services		—		—		—			—			—			125,000			47,500			—			—			—			47,500
Shares issued for cash		—		—		500,000			500			99,500									—			—			—			100,000
Shares issued for exercised warrants		—		—		1,991,930			2,011			26,976			—			—			—			—			—			28,987
Shares issued for services		—		—		250,000			250			77,250			(125,000	)		(30,000	)		—			—			—			47,500
Shares issued for interest		—		—		76,553			76			14,947			255,361			43,670			—			—			—			58,693
Shares issued for interest		—		—		—			—			—			358,796			143,008			—			—			—			143,008
Shares issued for conversion of convertible notes payable		—		—		1,109,165			1,130			216,370			3,520,650			685,000			—			—			—			902,500
Shares issued for conversion of notes payable		—		—		—			—			—			16,115,303			1,695,000			—			—			—			1,695,000
Net loss		—		—		—			—			—			—			—			—			(1,143,551	)		(4,530	)		(1,148,081	)
Net loss		—		—		—			—			—			—			—			—			(828,244	)		(3,645	)		(831,889	)
Balance, March 31, 2025		16,671	$	17		111,337,204		$	111,337		$	12,423,962			5,855,261		$	1,149,613		$	(66,400	)	$	(14,272,644	)	$	41,455		$	(612,660	)
Noncontrolling interest contribution		—		—		—			—			120,000			—			—			—			—			—			120,000
Balance, December 31, 2025		16,671	$	17		128,889,309		$	128,904		$	15,978,681			13,663,352		$	1,611,148		$	(66,400	)	$	(20,753,574	)	$	—		$	(3,101,224	)
Balance, September 30, 2024		16,671	$	17		106,940,552		$	106,901		$	11,757,515			3,620,522		$	416,570		$	(66,400	)	$	(9,474,689	)	$	(3,645	)	$	2,736,269
Shares issued for cash						29,047,900			29,048			108,144			—			—			—			—			—			137,192
Balance, January 1, 2024		16,671	$	17		77,467,573		$	77,468		$	7,801,868			8,173,019		$	933,489		$	(66,400	)	$	(6,775,924	)		—			1,970,518
Shares issued for services		1		—		—			—			—			117,000			23,400			—			—			—			23,400
Shares issued from prior periods		—		—		24,075,200			24,189			3,199,998			(24,075,200	)		(3,224,187	)		—			—			—			—
Shares issued pursuant to manufacturing and distribution agreement		40,000		40		—			—			599,960			—			—			—			—			—			600,000
Shares issued for cash		—		—		500,000			500			99,500			333,334			50,000			—			—			—			150,000
Common shares exchanged for preferred shares		1,940,417		1,940		(19,404,168	)		(19,404	)		17,464			—			—			—			—			—			—
Shares issued for services		—		—		250,000			250			77,250			250,000			142,500			—			—			—			220,000
Shares issued to cover stock price guarantee		—		—		—			—			—			250,000			15,325			—			—			—			15,325
Shares issued for interest		—		—		~~253~~827,~~639~~804			~~100~~828			2378,~~879~~577			~~534~~(276,~~039~~239	)		~~208~~(8,~~182~~227	)		—			—			—			~~232~~71,~~161~~178
Shares issued for conversion of notes payable		—		—		—			—			—			16,281,970			1,720,000			—			—			—			1,720,000
Shares issued for conversion of convertible notes payable		—		—		10,500,000			10,500			1,039,500			(9,500,000	)		(1,000,000	)		—			—			—			50,000
Shares issued for conversion of convertible notes payable		—		—		4,394,140			4,394			435,020			2,123,360			586,586			—			—			—			1,026,000
Net loss		—		—		—			—			—			—			—			—			(2,061,740	)		—			(2,061,740	)
Net loss		—		—		—			—			—			—			—			—			(2,698,765	)		(3,645	)		(2,702,410	)
Balance, March 31, 2026		1,997,089	$	1,997		149,860,845		$	149,876		$	17,822,326			4,254,113		$	641,646		$	(66,400	)	$	(22,815,314	)	$	—		$	(4,265,869	)
Noncontrolling interest contribution		—		—		—			—			120,000			—			—			—			—			—			120,000
Balance, September 30, 2024		16,671	$	17		106,940,552		$	106,901		$	11,757,515			3,620,522		$	416,570		$	(66,400	)	$	(9,474,689	)	$	(3,645	)	$	2,736,269
Balance, June 30, 2025		16,671	$	17		116,136,907		$	116,137		$	13,150,723			4,790,853		$	1,089,539		$	(66,400	)	$	(15,243,376	)	$	28,896		$	(924,464	)
Shares issued for cash		—		—		900,000			900			179,100			(900,000	)		(180,000	)		—			—			—			—
Shares issued for services		—		—		179,938			180			35,808			162,500			31,456			—			—			—			67,444
Warrants issued for services		—		—		2,736,585			2,750			(2,750	)		—			—			—			—			—			—
Warrants issued for convertible notes payable		—		—		—			—			—			—			—			—			—			—			—
Shares issued for interest		—		—		399,868			401			49,661			59,119			5,513			—			—			—			55,575
Shares issued for conversion of notes payable		—		—		1,000,000			1,000			199,000			(1,000,000	)		(200,000	)		—			—			—			—
Shares issued for conversion of convertible notes payable		—		—		6,404,525			6,404			693,596			(400,000	)		(100,000	)		—			—			—			600,000
Net loss		—		—		—			—			—			—			—			—			(783,554	)		(14,564	)		(798,118	)
Ending Balance September 30, 2025		16,671	$	17		127,757,823		$	127,772		$	14,305,138		$	2,712,472		$	646,508		$	(66,400	)	$	(16,026,930	)	$	14,332		$	(999,563	)
Balance, January 1, 2025		16,671	$	17		108,159,556		$	108,120		$	12,165,669		$	1,954,250		$	373,443		$	(66,400	)	$	(13,129,093	)	$	45,985		$	(502,259	)
Shares issued for cash		—		—		900,000			900			179,100			100,000			20,000			—			—			—			200,000
Shares issued for services		—		—		179,938			180			35,808			358,929			106,099			—			—			—			142,087
Warrants issued for services		—		—		4,728,515			4,761			24,226			—			—			—			—			—			28,987
Warrants issued for convertible notes payable		—		—		—			—			—			—			—			—			—			—			—
Shares issued for interest		—		—		843,806			845			115,808			295,962			46,966			—			—			—			163,619
Shares issued for conversion of notes payable		—		—		1,000,000			1,000			199,000			(1,000,000	)		(200,000	)		—			—			—			—
Shares issued for conversion of convertible notes payable		—		—		11,946,008			11,966			1,585,527			1,003,331			300,000			—			—			—			1,897,493
Net loss		—		—		—			—			—			—			—			—			(2,897,837	)		(31,653	)		(2,929,490	)
Balance, September 30, 2025		16,671	$	17		127,757,823		$	127,772		$	14,305,138			2,712,472		$	646,508		$	(66,400	)	$	(16,026,930	)	$	14,332		$	(999,563	)

The accompanying notes are an integral part of these unaudited consolidated financial statements

CYBER ENVIRO-TECH, INC.

CONSOLIDATED STATEMENTS OF CASH FLOWS FOR THE ~~NINE~~THREE MONTHS ENDED ~~SEPTEMBER~~MARCH 3031, ~~2025~~2026 AND ~~2024~~2025

(Unaudited)

	For the Nine Months Ending
	2026			2025
	September 30,			September 30,
Cash flows from operating activities:
Cash Flows from Operating Activities
Net loss	$	(2,061,740	)	$	(1,148,081	)
Net loss	$	(2,929,490	)	$	(2,702,410	)
Adjustments to reconcile net loss to net cash from operating activities:
Adjustments to reconcile net loss to net
Change in fair value of derivatives		366,009			202,710
cash used by operating activities:
Change in fair value of contingent liabilities		(174,675	)		—
Depreciation and amortization		8,288			84,638
Loss on issuance of derivatives		1,086,158			17,676
Change in fair value of derivatives		(186,076	)		(20,367	)
Gain on extinguishment of derivative liability		(28,573	)		(351,971	)
Change in fair value of contingent liability		18,250			—
Stock compensation		23,400			47,500
Loss on issuance of derivative		629,108			109,043
Warrants issued for services		—			28,987
Gain on extinguishment of derivative liability		(1,045,502	)		(264,539	)
Amortization of debt discount		225,493			228,449
Stock compensation		142,087			608,198
Depreciation and amortization expense		671			1,965
Warrants issued for services		28,987			—
Changes in operating assets and liabilities
Amortization of debt discount		789,941			217,982
Prepaid expenses and other current assets		28,927			(48,574	)
Changes in operating assets and liabilities:
Accounts payable		(63,360	)		(34,215	)
Prepaid expenses and other current assets		(65,556	)		148,800
Accounts payable - related parties		55,500			23,275
Contingent liability		(100,000	)		—
Accrued interest		128,521			76,416
Inventory		—			(89,125	)
Contingent liabilities		(15,325	)		(65,000	)
Interest receivable		(11,611	)		(7,588	)
Net cash used in operating activities from continuing operations		(428,994	)		(1,020,863	)
Accounts receivable		—			(10,666	)
Cash flows from investing activities:
Accounts payable		46,678			35,804
Purchase of property and equipment		—			(87,350	)
Accrued interest		70,529			50,108
Issuance of loan receivable		—			(5,000	)
Net cash from operating activities		(2,604,367	)		(1,840,122	)
Net cash used in investing activities from continuing operations		—			(92,350	)
Cash Flows from Investing Activities
Cash flows used financing activities:
Purchase or capitalization of property and equipment		(755,500	)		(251,409	)
Shares issued for cash		137,192			—
Cash issued for notes receivable		(25,000	)		(90,000	)
Repayment of convertible notes payable		(104,075	)		(104,338	)
Cash received from non-controlling interest contribution		—			120,000
Proceeds from convertible notes payable		495,000			922,500
Net cash from financing activities		(780,500	)		(221,409	)
Proceeds from related party convertible notes payable		65,600			—
Cash Flows from Financing Activities
Proceeds from notes payable		64,064			400,000
Shares issued for cash		200,000			150,000
Repayment of notes payable		(12,681	)		(68,500	)
Shares issued for interest		—			209,434
Repayment of notes payable from related party		(3,000	)		—
Proceeds from notes payable		450,233			172,500
Net cash provided by financing activities from continuing operations		642,100			1,149,662
Proceeds from convertible notes payable		3,093,000			1,810,000
Net change in cash and cash equivalents from continuing operations		213,106			36,449
Repayment of convertible notes payable		(185,126	)		(170,502	)
Cash flow from discontinued operations:
Repayment of note payable		(122,061	)		(95,000	)
Net cash from operating activities from discontinued operations		—			2,616
Net cash from financing activities		3,436,046			2,076,432
Net cash from investing activities from discontinued operations		—			—
Net change in cash and cash equivalents from continuing operations		51,179			14,901
Net cash from financing activities from discontinued operations		—			—
Cash Flows from Discontinued Operations
Net change in cash and cash equivalents from discontinued operations		—			2,616
Net change in operating activities from discontinued operations		27,407			54,930
Cash and cash equivalents at beginning of year		50,230			59,411
Net change in investing activities from discontinued operations		—			(220,220	)
Cash and cash equivalents at end of period	$	263,336		$	98,476
Net change in financing activities from discontinued operations		—			30,000
Cash paid during the period for:
Net change in cash and cash equivalents from discontinued operations		27,407			(135,290	)
Interest	$	19,156		$	—
Net change in cash and cash equivalents		78,586			(120,389	)
Income taxes	$	—		$	—
Cash at beginning of period		59,411			239,417
Supplemental Disclosure of Non-Cash Investing and Financing Activities:
Cash at end of period	$	137,997		$	119,028
Shares issued for conversion of convertible notes payable and accrued interest	$	121,178		$	961,193
Supplemental Cash Flow Information
Shares issued for deposit on distribution and manufacturing agreement	$	600,000		$	—
Cash paid for interest	$	14,323		$	43,134
Derivative liability	$	1,570,758		$	56,585
Cash paid for tax	$	—		$	—
Shares issued for stock price guarantee	$	15,325		$	—
Non-cash investing and financing activities:
Debt discount	$	529,600			—
Shares issued or to be issued for conversion of convertible notes payable and accrued interest	$	2,061,112		$	2,954,182
Preferred to common stock exchange	$	19,404		$	—
Shares issued for contingent liability	$	(195,000	)	$	—
Derivative liability	$	675,000		$	—
Debt discount on convertible notes payable	$	(1,038,615	)	$	—

The accompanying notes are an integral part of these unaudited consolidated financial statements

CYBER ENVIRO-TECH, INC. NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE ~~AND NINE~~ MONTHS ENDED ~~SEPTEMBER~~MARCH 3031, ~~2025~~2026 AND ~~2024~~2025

NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS

Cyber Enviro-Tech, Inc. (“CETI~~” or the “Company”~~) is aan ~~publicly~~environmental ~~held water science~~ technology company ~~that~~focused ~~designs~~on ~~water~~sustainable ~~purification~~ solutions for ~~commercial~~the ~~applications and~~remediation ~~industries~~of contaminated industrial wastewater, with an initial emphasis on the oil and & gas ~~industry~~sector. The ~~corporate~~Company ~~headquarters~~develops ~~are~~and ~~located~~deploys inproprietary ~~Scottsdale~~equipment, ~~Arizona~~biochemical products, and treatment processes to address complex hazardous waste and environmental challenges across global markets.

OnCETI ~~September~~has ~~3, 2020, Synergy Management Group, LLC (“Synergy”) and Global Environmental Technologies, Inc. (“Global”), which was formed on April 20, 2020,~~ entered into a ~~securities~~manufacturing ~~purchase agreement, whereby Synergy sold its share of Special 2020 Series A preferred stock~~ and ~~its~~distribution ~~one-half share of~~agreement ~~Series~~with CAir ~~preferred~~Power ~~stock~~USA to ~~Global~~commercialize ~~for $66~~deployable,~~400~~ ~~($40,000~~zero-emission inenergy ~~cash~~systems. ~~and~~Powered ~~15,000~~by ~~shares~~compressed ofair ~~stock,~~and ~~post~~designed ~~reverse split of one share~~ for ~~every~~off-grid applications, 20these ~~shares~~systems onprovide ~~April 30~~scalable, ~~2021).~~continuous ~~The~~power ~~shares~~with ofno ~~stock~~fuel ~~were~~and tono beemissions. ~~awarded~~This ~~contingent~~capability ~~upon~~complements ~~the~~CETI’s ~~effectiveness of a S-1 Registration which occurred~~environmental insolutions ~~January~~and ~~2023.~~strengthens ~~These~~its ~~shares~~value ~~were~~proposition ~~issued~~to inindustrial ~~2023~~clients.

InThe ~~February~~Company ~~2025,~~is ~~CETI~~headquartered ~~formed~~in ~~a wholly-owned Turkish subsidiary~~Scottsdale, ~~Cyber International Ltd~~Arizona, with anadditional offices ~~office~~ in Istanbul~~. In June 2025~~, ~~CETI formed a wholly-owned UAE subsidiary~~Turkey, ~~CETI~~and ~~International Environmental Solutions Inc~~Dubai, ~~with~~United anArab ~~office in Dubai~~Emirates. ~~There are no operations yet in these entities but they were formed to enable CETI to effectively manage its international contacts.~~

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of presentation

The Company’s unaudited consolidated ~~financial~~ financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).

The unaudited consolidated ~~financial~~ financial statements and related disclosures as of ~~September~~March 3031, ~~2025~~2026, are unaudited, pursuant to the rules and regulations of the United States Securities and Exchange Commission (“SEC”). In ~~managements~~management’s opinion, these unaudited consolidated financial statements include all adjustments (consisting only of normal recurring adjustments) necessary for the fair statement of the results for the interim periods. These unaudited consolidated financial statements should be read in conjunction with the audited financial statements of the Company for the years ended December 31, ~~2024~~2025, and ~~2023~~2024 included in ~~our~~the Annual Report on Form 10-K for the year ended December 31, ~~2024~~2025, filed with the SEC on ~~April~~May 1420, 2025. The results of operations for the ~~nine~~three months ended ~~September~~ ~~30,~~March ~~2025~~31, 2026, are not necessarily indicative of the results to be expected for the full year ended December 31, ~~2025~~2026.

Principles of Consolidation

The unaudited consolidated financial statements include the accounts of CETI and CETI Axenic, Inc (“Axenic”). Axenic is a majority owned subsidiary of CETI which discontinued operations on December 31, 2025. All significant intercompany balances and transactions have been eliminated for 2025. As of December 31, 2025, the investment in Axenic has been written off resulting in a nil balance.

Use of estimates

The preparation of unaudited consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Revenue recognition

The Company recognizes revenue in accordance ~~with~~ with Accounting Standards Update (“ASU”) 2014-09, “Revenue from Contracts with Customers,” (“Topic 606”). Revenue is recognized when a customer obtains control of promised goods or services. In addition, the standard requires disclosure of of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The amount of revenue ~~that~~ that is recorded reflects the consideration that the Company expects to receive in exchange for those goods. The Company applies the following five-step model in order to determine this amount: (i) identification of the promised goods in the contract; (ii) determination of whether the promised goods are performance obligations, including whether they are distinct in the context of the contract; (iii) measurement of the transaction price, including the constraint on variable consideration; (iv) allocation of the transaction price to the performance obligations; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation.

5The Company only applies the five-step model to contracts when it is probable that the entity will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. Once a contract is determined to be within the scope of Topic 606 at contract inception, the Company reviews the contract to determine which performance obligations the Company must deliver and which of these performance obligations are distinct. The Company expects to recognize revenues as the amount of the transaction price that is allocated to the respective performance obligation when the performance obligation is satisfied or as it is satisfied.

~~CYBER ENVIRO-TECH, INC. NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2025 AND 2024~~5

~~The~~CYBER ~~Company only applies the five~~ENVIRO-~~step~~TECH, ~~model to contracts when it is probable that the entity will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer~~INC.NOTES ~~Once~~TO aUNAUDITED ~~contract~~CONSOLIDATED isFINANCIAL ~~determined~~STATEMENTSFOR toTHE beTHREE ~~within~~MONTHS ~~the~~ENDED ~~scope~~MARCH ~~of Topic 606 at contract inception~~31, ~~the~~2026 ~~Company~~AND reviews the contract to determine which performance obligations the Company must deliver and which of these performance obligations are distinct. The Company expects to recognize revenues as the amount of the transaction price that is allocated to the respective performance obligation when the performance obligation is satisfied or as it is satisfied.2025

~~The~~Advertising ~~Company recognizes sales when oil is picked up by the delivery company and control passes to the customer.~~ Policy

~~Cash~~The ~~equivalents~~Company expenses advertising and public relations costs, including costs associated with press release distribution and investor awareness activities, as incurred. Such costs are included in general and administrative expenses in the consolidated statements of operations. Advertising and promotional costs were nil 0 and $16,554 for the periods ended March 31, 2026 and March 31, 2025, respectively.

~~The~~Cash ~~Company considers all highly liquid investments with an original maturity date of three months or less when purchased to be cash~~ equivalents~~. There were no cash equivalents at September 30, 2025 and December 31, 2024.~~

~~Property~~The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. There were no cash equivalents at March 31, 2026 and ~~Equipment~~December 31, 2025.

Property and equipment is recorded at cost. Cost of improvements that substantially extend the useful lives of the assets are capitalized. These costs are depreciated starting when the asset is put into service and is depreciated on a straight-line basis over its estimated useful life. Maintenance and repair costs are expensed when incurred. When property and equipment is sold or retired, the capitalized costs and related accumulated depreciation are removed from their respective accounts.Investments

~~Discontinued~~The ~~Operations~~Company accounts for investments in accordance with U.S. GAAP. Equity securities are measured at fair value, with changes in fair value recognized in earnings as a component of other income (expense), net. Equity investments without readily determinable fair values are recorded at cost, less impairment, and adjusted for observable price changes in orderly transactions for identical or similar securities of the same issuer. The Company reviews investments for impairment each reporting period.

~~A component~~The ofCompany andetermines ~~entity~~the ~~that~~fair isvalue ~~disposed~~ of byits investments ~~sale~~in oraccordance ~~abandonment~~with isAccounting ~~reported~~Standards asCodification ~~discontinued~~(“ASC”) ~~operations~~820, ifFair ~~the~~Value ~~transaction~~Measurement. ~~represents a~~Investments ~~strategic~~are ~~shift~~classified ~~that~~within ~~will~~the ~~have~~fair avalue ~~major~~hierarchy ~~effect~~ based on anthe ~~entity's~~lowest ~~operations~~level ~~and~~of ~~financial~~input ~~results.~~that ~~The~~is ~~results~~significant ofto ~~discontinued~~the ~~operations are~~fair ~~aggregated~~value ~~and~~measurement. ~~presented~~Investments ~~separately~~valued inusing ~~the~~quoted ~~unaudited~~prices ~~consolidated~~in ~~statements~~active ~~of operations.~~markets ~~Assets~~for ~~and~~identical ~~liabilities~~securities ofare ~~the~~classified ~~discontinued~~as ~~operations~~Level ~~are~~1. ~~aggregated~~Investments ~~and~~valued ~~reported~~using ~~separately~~observable asinputs ~~assets~~other ~~and~~than ~~liabilities~~quoted ofprices ~~discontinued operations~~ in ~~the~~active ~~unaudited consolidated balance sheets,~~markets ~~including~~are ~~the~~classified ~~comparative~~as ~~prior~~Level ~~year period~~2. ~~The~~Investments ~~Company~~valued isusing insignificant ~~the~~unobservable ~~process~~inputs, ofincluding ~~spinning~~management ~~off~~assumptions, ~~its~~discounts ~~oil~~for ~~field operations known as the Alvey~~lack ~~oil~~of ~~field~~marketability, ~~(“Alvey”).~~limited ~~Alvey’s~~trading ~~cash~~volume, ~~flows~~restrictions ~~are~~on ~~reflected~~transfer, asor ~~cash~~valuation ~~flows~~techniques ~~from~~prepared ~~discontinued~~with ~~operations within~~ the ~~Company’s unaudited~~assistance ~~consolidated~~of ~~statements~~a ofvaluation specialist, ~~cash~~are ~~flows~~classified ~~for each~~as ~~period~~Level ~~presented~~3.

~~Amounts~~As of March 31, 2026, the Company’s ~~presented~~investment in ~~discontinued~~West ~~operations~~Texas ~~have~~Resources, ~~been~~Inc. ~~derived~~(“WTXR”) ~~from~~was measured at fair value and classified as a Level 3 investment. Although WTXR’s common stock is quoted on the OTC market, the stock is thinly traded and the Company’s ~~unaudited~~ fair value determination was ~~consolidated~~not ~~financial~~based ~~statements~~solely on the quoted market price. The Company considered available market data and ~~accounting~~other ~~records~~valuation ~~using~~inputs, including the ~~historical~~limited trading ~~basis~~activity of ~~assets~~WTXR’s common stock and other relevant factors, ~~liabilities~~in determining fair value. As of March 31, 2026 and ~~historical~~December 31, ~~results~~2025, the carrying value of ~~Alvey.~~ ~~The~~the ~~discontinued~~Company’s ~~operations~~investment ~~exclude~~in ~~general~~WTXR ~~corporate~~was ~~allocations~~$203,368.

~~Loan~~Property ~~Receivable~~and Equipment

~~CETI provided~~Property ~~two~~and ~~Short-Term~~equipment ~~Capital~~is ~~Bridge~~recorded ~~Loans~~at ~~totaling~~cost. ~~$190,000~~Cost toof improvements ~~the~~that ~~Founder~~substantially ~~and~~extend ~~CEO~~the ofuseful ~~DELTA~~lives ~~Cervresel~~of ~~Solusyonlari~~the veassets ~~Makinalar A.S.~~are ~~a Turkish Corporation ("DELTA")~~capitalized. ~~The~~These ~~notes~~costs are ~~currently~~depreciated ~~due~~starting ~~and~~when ~~had~~the ~~been accruing simple interest at 6% per annum.~~asset ~~The~~is ~~Company~~put ~~evaluates~~into ~~loans~~service ~~for~~and ~~possible~~is ~~credit~~depreciated ~~losses based~~ on a ~~loss~~straight-~~rate~~line ~~method~~basis ~~considering~~over ~~historical~~its ~~trends~~estimated inuseful ~~credit quality of the borrower, probability of default and forward-looking forecasts~~life. ~~DELTA~~Maintenance ~~is a significant partner in CETI’s overseas operations,~~ and ~~the~~repair ~~Company~~costs ~~does~~are ~~not have any concern about the collectability of this note. During the first nine months of 2025,~~expensed ~~loans~~when ~~of $25,000 were made to Texas Coastal Services payable in nine months at simple interest rate of 9% per annum~~incurred. ~~Total~~When ~~loans receivable~~other ofproperty ~~$215,000~~ and ~~$190,000~~equipment ~~plus~~is ~~accrued~~sold ~~interest~~or ~~of $19~~retired,~~856~~ ~~and~~the ~~$11,329~~capitalized ~~were~~costs ~~outstanding~~and atrelated ~~September~~accumulated ~~30,~~depreciation ~~2025~~are ~~and~~removed ~~December~~from ~~31,~~their ~~2024,~~respective ~~respectively~~accounts.

~~Impairment~~Discontinued ~~of Long-Lived Assets~~Operations

InA ~~accordance~~component ~~with authoritative guidance on accounting for the impairment or disposal~~ of ~~long-lived~~an ~~assets,~~entity asthat ~~set~~is ~~forth~~disposed ~~in Topic 360~~ of ~~the~~by ~~Accounting~~sale or ~~Standards~~abandonment ~~Codification~~is ~~(“ASC”), the~~reported ~~Company~~as ~~assesses~~discontinued ~~the~~operations ~~recoverability~~if of the ~~carrying~~transaction ~~value~~represents ofa ~~its~~strategic ~~non-oil~~shift ~~and~~that ~~gas~~will ~~long-lived~~have ~~assets~~a ~~when~~major ~~events~~effect ~~occur that indicate~~on an ~~impairment~~entity's inoperations ~~value~~and ~~may~~financial ~~exist~~results. AnThe ~~impairment~~results ~~loss is indicated if the sum~~ of ~~the~~discontinued ~~expected~~operations ~~undiscounted~~are ~~future~~aggregated ~~net~~and ~~cash~~presented ~~flows~~separately isin ~~less than~~ the ~~carrying amount of the assets. If this occurs, an impairment loss is recognized for the amount by which the carrying amount of~~Consolidated ~~the~~Statements ~~assets exceeds the estimated fair value~~ of ~~the assets~~Operations.

~~Intangible Assets~~6

~~The~~CYBER ~~Company recognizes intangible assets in accordance with ASC 350 which deals with accounting for indefinite~~ENVIRO-~~lived~~TECH, ~~intangible assets other than goodwill~~INC.NOTES ~~Intangible~~TO ~~assets~~UNAUDITED ~~are~~CONSOLIDATED ~~defined~~FINANCIAL ~~as identifiable~~STATEMENTSFOR ~~non-monetary~~THE ~~assets~~THREE ~~without~~MONTHS ~~physical~~ENDED ~~substance,~~MARCH ~~acquired through purchase~~31, ~~internally~~2026 ~~generated,~~AND ~~or acquired as part of a business combination, which provide future economic benefits and are under the control of the Company.~~2025

6Loans Receivable

~~CYBER~~In ~~ENVIRO~~November 2023 and March 2024, CETI provided two Short-~~TECH~~Term Capital Bridge Loans totaling $190,000 ~~INC~~to Sedar Gurel, Founder and CEO of DELTA Cervresel Solusyonlari ve Makinalar A.S. a ~~NOTES~~Turkish TOCorporation ~~UNAUDITED~~("DELTA"). ~~CONSOLIDATED~~The ~~FINANCIAL~~notes ~~STATEMENTS~~are ~~FOR~~currently ~~THE~~due ~~THREE~~and ~~AND~~are ~~NINE~~accruing ~~MONTHS~~simple ~~ENDED~~interest ~~SEPTEMBER~~at 306% per annum. Interest income was $2,811 for the periods ending March 31, 2026 and 2025. ~~AND~~DELTA ~~2024~~is a partner in CETI’s overseas operations and the Company does not have a concern about the collectability of the Company’s loans. Interest income receivable is part of prepaid and other current assets on the consolidated balance sheets.

~~Intangible~~CETI ~~assets~~provided ~~with~~a ~~finite~~Short-Term ~~useful~~Capital ~~lives~~Bridge ~~are amortized~~Loan ~~over~~totaling ~~their~~$25,000 ~~estimated~~to ~~useful~~Donald ~~lives~~Goree, onCEO aof ~~straight-line~~West ~~basis~~Texas Resources, ~~unless~~Inc. ~~another~~(OTCID: ~~systematic~~WTXR). ~~and~~The ~~rational~~loan ~~method~~is ~~better~~currently ~~represents~~due ~~the~~and ~~consumption~~is accruing simple interest ofat ~~the~~9% ~~economic~~per ~~benefits~~annum. ~~Intangible~~Interest ~~assets~~income ~~with~~was ~~indefinite~~$555 ~~useful~~and ~~lives~~$57 ~~are~~for ~~not~~the ~~amortized~~periods ~~but~~ended ~~are~~March ~~tested~~31, ~~for~~2026 ~~impairment~~and ~~annually~~March or31, ~~more frequently~~2025, ifrespectively. ~~there~~Interest income ~~are~~receivable ~~indications~~is part of ~~impairment~~prepaid and other current assets on the consolidated balance sheets.

~~The~~Impairment ~~Company reviews intangible assets for indicators~~ of ~~impairment~~Long-Lived whenever events or circumstances indicate that the carrying amount of an asset may not be recoverable. An impairment loss is recognized if the carrying amount of the assets exceeds its recoverable amount. The recoverable amount is the higher of an asset's fair value less costs to sell and its value in use. Any impairment loss is recognized in the unaudited consolidated statements of operations. Upon impairment, the carrying amount of the intangible asset is reduced to its recoverable amount. Assets

~~Accounting~~In accordance with authoritative guidance on accounting for ~~Majority~~the impairment or disposal of long-~~Owned~~lived ~~Subsidiary~~assets, as set forth in Topic 360 of the ASC, the Company assesses the recoverability of the carrying value of its long-lived assets when events occur that indicate an impairment in value may exist. An impairment loss is indicated if the sum of the expected undiscounted future net cash flows is less than the carrying amount of the assets. If this occurs, an impairment loss is recognized for the amount by which the carrying amount of the assets exceeds the estimated fair value of the assets.

~~The~~Accounting ~~Company~~for ~~consolidates the financial statements of majority~~Majority-~~owned~~Owned subsidiaries in accordance with U.S. GAAP. A subsidiary is classified as majority-owned when the Company owns more than 50% of its voting shares, giving it control over the subsidiary's operations and financial policies.Subsidiary

~~In the unaudited consolidated~~The ~~financial~~Company ~~statements,~~consolidates ~~all intercompany transactions, balances, and unrealized gains and losses on transactions between~~ the ~~Company~~ ~~and its subsidiaries have been eliminated. The~~ financial ~~position, results~~ statements of ~~operations, and cash flows of each~~ majority-owned ~~subsidiary~~ ~~are~~subsidiaries ~~fully~~in ~~consolidated~~accordance with ~~the~~U.S. ~~portion~~GAAP. ~~attributable~~A tosubsidiary ~~non-controlling~~is ~~interests~~classified ~~presented~~ as amajority-owned ~~separate~~when ~~line~~the ~~item~~Company inowns ~~the~~more than ~~equity~~50% ~~section~~ of ~~the~~its ~~unaudited~~voting ~~consolidated~~shares, ~~balance~~giving ~~sheets~~it ~~and~~control asover ~~a separate component of net income in~~ the ~~unaudited~~subsidiary's ~~consolidated~~operations ~~statements of~~and ~~operations.~~financial policies.

~~Non~~In the unaudited consolidated financial statements, all intercompany transactions, balances, and unrealized gains and losses on transactions between the Company and its subsidiaries have been eliminated. The financial position, results of operations, and cash flows of each majority-owned subsidiary are fully consolidated with the portion attributable to non-controlling interests ~~represent~~presented as a separate line item in the ~~portion~~equity section of the consolidated ~~equity~~balance sheets and as a separate component of net income in ~~subsidiaries~~the ~~that~~consolidated isstatements ~~not~~of ~~attributable~~operations. For the three-month period ended March 31, ~~directly~~2025, orthere ~~indirectly~~was a non-controlling interest loss of $4,530 toand no loss in 2026 since the ~~Company~~subsidiary was closed down at the end of 2025.

~~Stock-based Compensation~~7

~~The Company~~CYBER ~~applies the fair value method of Financial Accounting Standards Board (“FASB”) ASC 718, “Share Based Payment”, in accounting for its stock~~ENVIRO-~~based compensation. This standard states that compensation cost is measured at the grant date based on the fair value of the award and is recognized over the service period~~TECH, ~~which is usually the vesting period~~INC.NOTES ~~The~~TO ~~Company~~UNAUDITED ~~values~~CONSOLIDATED ~~stock-based compensation~~FINANCIAL atSTATEMENTSFOR ~~the~~THE ~~market~~THREE ~~price~~MONTHS ~~for~~ENDED ~~the~~MARCH ~~Company’s common stock and other pertinent factors at the grant date. During the three and nine months ended September 30~~31, ~~2025~~2026 ~~and~~AND ~~2024, the Company recorded approximately $65,000 and $448,000 and $187,000 and $371,000 in stock-based compensation expense, respectively.~~2025

~~Fair~~Non-controlling ~~Value~~interests represent the portion of equity ~~Financial~~in ~~Instruments~~subsidiaries that is not attributable, directly or indirectly, to the Company.

~~The~~Stock-based Company adopted ASC 820, “Fair Value Measurements.” ASC 820 clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows:Compensation

Level 1:	Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.
Level 2:	Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.
Level 3:	Pricing inputs that are generally unobservable inputs and not corroborated by market data.

The Company applies the fair value method of Financial Accounting Standards Board (“FASB”) ASC 718, “Share Based Payment”, in accounting for its stock-based compensation. This standard states that compensation cost is measured at the grant date based on the fair value of the award and is recognized over the service period, which is usually the vesting period. The Company values stock-based compensation at the market price for the Company’s common stock and other pertinent factors at the grant date. During the three months ended March 31, 2026 and 2025, the Company recorded $23,400 and $47,500 in stock-based compensation expense, respectively.

~~The~~Fair ~~carrying~~Value ~~amount~~ of ~~the~~Financial Company’s financial assets and liabilities, such as cash, prepaid expenses and accrued expenses approximate their fair value because of the short maturity of those instruments. The Company’s notes payable approximates the fair value of such instruments as the notes bear interest rates that are consistent with current market rates.Instruments

The Company ~~evaluates~~adopted ~~convertible~~ASC ~~instruments~~820, ~~options, warrants~~“Fair ~~or other contracts to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately~~Value ~~accounted~~Measurements.” ~~for under~~ ASC ~~815,~~820 ~~“Derivatives~~clarifies ~~and~~the ~~Hedging”.~~definition ~~The result~~ of ~~this accounting treatment is that the~~ fair value, ~~of the~~prescribes ~~derivative~~methods isfor ~~marked~~measuring ~~to market each balance sheet date and recorded as a liability. In the event that the~~ fair value, isand ~~recorded as~~establishes a ~~liability, the change in~~ fair value ishierarchy ~~recorded in the unaudited consolidated statements of operations as other income (expense). Upon conversion or exercise of a derivative instrument, the instrument is marked~~ to ~~fair~~classify ~~value at~~ the ~~conversion~~inputs ~~date~~used ~~and~~in ~~then~~measuring ~~that~~ fair value is ~~reclassified to equity. Equity instruments that are initially classified~~ as ~~equity that become subject to reclassification under ASC 815 are reclassified to liabilities at the fair value of the instrument on the reclassification date.~~follows:

Level 1:	Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.
Level 2:	Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.
Level 3:	Pricing inputs that are generally unobservable inputs and not corroborated by market data.

~~CYBER~~The ~~ENVIRO-TECH~~carrying amount of the Company’s financial assets and liabilities, ~~INC~~such as cash, prepaid expenses and accrued expenses approximate their fair value because of the short maturity of those instruments. ~~NOTES~~The TOCompany’s ~~UNAUDITED~~notes ~~CONSOLIDATED~~payable ~~FINANCIAL~~approximates ~~STATEMENTS~~the ~~FOR~~fair ~~THE~~value ~~THREE~~of ~~AND~~such ~~NINE~~instruments ~~MONTHS~~as ~~ENDED~~the ~~SEPTEMBER~~notes ~~30,~~bear ~~2025~~interest rates ~~AND~~that ~~2024~~are consistent with current market rates.

The ~~following~~Company ~~table~~evaluates ~~classifies~~convertible instruments, options, warrants or other contracts to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for under ASC 815, “Derivatives and Hedging”. The result of this accounting treatment is that the ~~Company’s~~fair value of the derivative is marked to market each balance sheet date and recorded as a liability. ~~measured~~In atthe event that the fair value onis recorded as a ~~recurring~~liability, ~~basis~~the ~~into~~change ~~the~~in fair value ~~hierarchy~~is recorded in the consolidated statements of operations as other income (expense). Upon conversion or exercise of ~~September~~a 30derivative instrument, ~~2025:~~the instrument is marked to fair value at the conversion date and then that fair value is reclassified to equity. Equity instruments that are initially classified as equity that become subject to reclassification under ASC 815 are reclassified to liabilities at the fair value of the instrument on the reclassification date.

Schedule of derivative liability
Description		Level 1		Level 2		Level 3		Total
	Derivative	$	—	$	—	$	459,769	$	459,769
	Total	$	—	$	—	$	459,769	$	459,769

The following table classifies the Company’s liability measured at fair value on a recurring basis into the fair value hierarchy as of March 31, 2026:

The following table classifies the Company’s liability measured at fair value on a recurring basis into the fair value hierarchy as of December 31, 2024:

Schedule of derivative liability
Description	Level 1		Level 2		Level 3		Total
Derivative	$	—	$	—	$	2,980,138	$	2,980,138
Total	$	—	$	—	$	2,980,138	$	2,980,138

Description		Level 1		Level 2		Level 3		Total
	Derivative	$	—	$	—	$	387,238	$	387,238
	Total	$	—	$	—	$	387,238	$	387,238

The following table classifies the Company’s liability measured at fair value on a recurring basis into the fair value hierarchy as of December 31, 2025:

Income taxes


Description	Level 1		Level 2		Level 3		Total
Derivative	$	—	$	—	$	1,071,944	$	1,071,944
Total	$	—	$	—	$	1,071,944	$	1,071,944

Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss, capital loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to the taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.8

~~The~~CYBER ~~Company~~ENVIRO-TECH, ~~recognizes the effect of income tax positions only if those positions are more likely than not of being sustained~~INC.NOTES ~~Recognized~~TO ~~income~~UNAUDITED ~~tax~~CONSOLIDATED ~~positions~~FINANCIAL ~~are~~STATEMENTSFOR ~~measured~~THE atTHREE ~~the~~MONTHS ~~largest~~ENDED ~~amount that~~MARCH is31, ~~greater~~2026 ~~than~~AND 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. The Company records interest and penalties related to unrecognized tax benefits as a component of general and administrative expenses. The Company’s federal tax return and any state tax returns are not currently under examination.2025

~~The Company has adopted ASC 740, “Accounting for~~ Income ~~Taxes,” which requires an asset and liability approach to financial accounting and reporting for income~~ taxes. Deferred income tax assets and liabilities are computed annually from differences between the financial statement and tax basis of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized.

~~Net~~Income ~~income~~taxes (are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss), ~~per~~capital loss ~~common~~and ~~share~~tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to the taxable income in the years in which those temporary differences are expect to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

~~Under~~The Company recognizes the ~~provisions~~effect of ~~ASC~~income ~~260,~~tax ~~“Earnings per~~positions ~~Share”,~~only ~~basic~~if ~~loss~~those ~~per~~positions ~~common~~are ~~share~~more islikely ~~computed~~than bynot ~~dividing net loss available to common shareholders by the weighted average number~~ of ~~shares~~being ~~of common stock outstanding for the periods presented~~sustained. ~~Diluted~~Recognized ~~net~~income ~~loss~~tax ~~per~~positions ~~share~~are ~~reflects~~measured at the ~~potential~~largest ~~dilution~~ amount that ~~could occur~~is ifgreater ~~securities~~than or50% ~~other~~likely ~~contracts~~of tobeing ~~issue~~realized. ~~common~~Changes ~~stock~~in ~~were~~recognition ~~exercised~~ or ~~converted~~measurement ~~into~~are ~~common~~reflected ~~stock or resulted~~ in the ~~issuance of~~period ~~common~~in ~~stock~~which ~~that~~the ~~would then share~~ change in ~~the~~judgment ~~income~~occurs. ofThe ~~the~~ Company, ~~subject~~records tointerest ~~anti-dilution~~and ~~limitations.~~penalties ~~The~~related ~~following~~to ~~potential~~unrecognized ~~common shares~~tax ~~were~~benefits ~~excluded~~as ~~from~~a ~~the~~component ~~calculation~~ of ~~diluted~~general ~~net~~and ~~income~~administrative expenses. ~~(loss)~~The ~~per~~Company’s ~~share~~federal ~~available~~tax toreturn ~~common~~and ~~stockholders~~any ~~because~~state ~~their~~tax ~~effect would~~returns ~~have~~are ~~been~~not ~~antidilutive:~~currently under examination.

Schedule of diluted net income (loss) per share available to common stockholders
	Three Months Ended September 30,
	2025		2024
Warrants		400,000		3,750,000
Stock options		100,000		1,000,000
Common stock to be issued		2,549,372		3,620,522
Convertible notes payable		6,404,525		—
Preferred stock		50,012,000		50,012,000
Total		59,465,897		58,382,522

The Company has adopted ASC 740, “Accounting for Income Taxes,” which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed annually from differences between the financial statement and tax basis of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized.

	Nine Months Ended September 30,
	2025		2024
Warrants		400,000		3,750,000
Stock options		1,000,000		1,000,000
Common stock to be issued		2,712,472		3,620,522
Convertible notes payable		11,946,008		4,394,140
Preferred stock		50,012,000		50,012,000
Total		66,070,480		62,776,662

Net income (loss) per common share

8Under the provisions of ASC 260, “Earnings per Share”, basic loss per common share is computed by dividing net loss available to common shareholders by the weighted average number of shares of common stock outstanding for the periods presented. Diluted net loss per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that would then share in the income of the Company, subject to anti-dilution limitations. The following potential common shares were excluded from the calculation of diluted net income (loss) per share available to common stockholders because their effect would have been antidilutive:

CYBER ENVIRO-TECH, INC. NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2025 AND 2024


	Three months ended March 31,
	2026		2025
Warrants		2,422,222		2,950,000
Stock options		1,000,000		1,000,000
Common stock to be issued		4,254,113		5,855,261
Convertible notes payable		35,589,293		36,550,875
Embedded derivatives		70,008,281		1,849,420
Preferred stock		189,417,168		50,013,000
Total		302,691,077		98,218,556

Concentration of credit risks

The Company maintains accounts with financial institutions. All cash in checking accounts is non-interest bearing and is fully secured by the Federal Deposit Insurance Corporation (“FDIC”). At times, cash balances may exceed the maximum coverage provided by the FDIC on insured depositor accounts. The Company believes it mitigates ~~its~~ its risk by depositing its cash and cash equivalents with major financial institutions.

Segment Reporting

The Company has determined that it has one reportable segment, which includes industrial water remediation. The single segment was identified based on how the Chief Operating Decision Maker, who was determined to be the Chief Executive Officer, manages and evaluates performance and allocates resources.

~~Advertising~~Recently ~~Costs~~issued accounting pronouncements

~~Advertising~~The ~~costs~~Company ~~are~~has ~~accounted~~implemented ~~for~~all innew ~~accordance~~accounting ~~with~~pronouncements ~~ASC~~that ~~720-35,~~are ~~Advertising~~in ~~Costs,~~effect. ~~which~~These ~~requires~~pronouncements ~~that~~did ~~such~~not ~~costs~~have beany ~~expensed~~material asimpact ~~incurred~~on the unaudited consolidated financial statements unless ~~they~~otherwise ~~meet~~disclosed, and the ~~criteria~~Company ~~for~~does ~~capitalization. Prepaid~~not ~~advertising~~believe ~~costs~~that ~~may~~there beare ~~recorded~~any asother ~~assets~~new ifaccounting ~~payment~~pronouncements isthat ~~made~~have inbeen ~~advance~~issued that ofmight ~~the~~have ~~advertisement~~a ~~and~~material ~~the~~impact ~~benefit~~on isits ~~expected~~financial ~~to be~~position ~~realized~~or inresults aof ~~future period~~operations.

The Company had no prepaid advertising as of the three months ending September 30, 2025 and 2024, respectively. Advertising expense was nil 0 and approximately $23,000 and $23,000 and $105,000 for the three and nine months ending September 30, 2025 and 2024, respectively.9

~~Recently~~CYBER ~~issued~~ENVIRO-TECH, ~~accounting~~INC.NOTES ~~pronouncements~~TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTSFOR THE THREE MONTHS ENDED MARCH 31, 2026 AND 2025

~~The~~NOTE ~~Company~~3 ~~has~~– ~~implemented~~GOING all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the unaudited consolidated financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.CONCERN

InThe ~~November~~Company’s ~~2023~~unaudited consolidated financial statements have been prepared on a going concern basis, which assumes that the ~~FASB~~Company ~~issued~~will ~~ASU~~be ~~2023-07,~~able to realize its assets and discharge ~~“Segment~~its ~~Reporting~~liabilities ~~(Topic~~and ~~280):~~commitments ~~Improvements~~in tothe ~~Reportable~~normal ~~Segment~~course ~~Disclosures”,~~of ~~enhancing~~business ~~segment~~for ~~expense~~the ~~transparency~~foreseeable future. The ~~update~~ ~~requires~~Company ~~public~~does ~~entities~~not yet have sufficient revenue to ~~disclose~~cover ~~significant~~its ~~segment~~operating expenses. ~~regularly~~These ~~provided~~factors raise substantial doubt about the Company’s ability to continue as a going concern. The ability to continue as a going concern is dependent upon generating profitable operations in the ~~chief~~future ~~operating~~and/or ~~decision~~to ~~maker~~obtain the necessary financing to meet the Company’s obligations and repay its liabilities arising from normal business operations when ~~extends~~they ~~certain~~come ~~annual~~due. ~~segment~~Management ~~disclosures~~intends to ~~interim~~finance ~~periods.~~operating ~~ASU~~costs ~~2023-07~~over isthe ~~effective~~next ~~for~~twelve ~~fiscal~~months ~~years~~with ~~beginning~~increased ~~after~~revenue ~~December~~and ~~15,~~private placement ~~2023~~loans or institutional investors. However, ~~with~~the ~~interim~~Company ~~period~~is ~~application~~in ~~required~~the ~~starting~~process ~~after~~of ~~December~~filing ~~15,~~an ~~2024,~~S-1 to ~~and~~give ~~early~~it ~~adoption~~the ~~permitted~~ability to raise funds through sale of stock. ~~The~~While the Company ~~adopted~~believes ~~this~~that it will be successful in obtaining the necessary financing and generating revenue ~~guidance~~to asfund ofthe ~~January~~Company’s 1operations, ~~2024~~meet regulatory requirements and itachieve iscommercial ~~not~~goals, ~~expected~~there toare ~~have~~no aassurances ~~material~~that ~~impact~~such ~~but~~additional funding itwill isbe ~~adopted~~achieved and that the Company will succeed in ~~these~~its ~~financials~~future operations.

~~In December~~The ~~2023,~~unaudited ~~the~~consolidated ~~FASB~~financial ~~issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures”. The update~~statements ~~requires~~of ~~public entities to implement~~ the ~~new income tax disclosure standard, which becomes effective for December 31, 2025 financial statements. The~~ Company ~~does~~do not ~~believe~~include ~~this~~any ~~accounting~~adjustments ~~pronouncement~~that ~~will~~may ~~have~~result ~~been~~from athe ~~material~~outcome ~~impact on its financial position or results~~ of ~~operations~~these uncertainties.

9NOTE 4 – COMMITMENTS AND CONTINGENCIES

~~CYBER~~During ~~ENVIRO-TECH~~the normal course of business, ~~INC~~the Company may be exposed to litigation. ~~NOTES~~When TOthe ~~UNAUDITED~~Company ~~CONSOLIDATED~~becomes ~~FINANCIAL~~aware ~~STATEMENTS~~of ~~FOR~~potential ~~THE~~litigation, ~~THREE~~it ~~AND~~evaluates ~~NINE~~the ~~MONTHS~~merits ~~ENDED~~of ~~SEPTEMBER~~the 30case in accordance with ASC 450, Contingencies. The Company evaluates its exposure to the matter, possible legal or settlement strategies and the likelihood of an unfavorable outcome. If the Company determines that an unfavorable outcome is probable and can be reasonably estimated, it establishes the necessary accruals. As of March 31, 2026 and December 31, 2025, ~~AND~~the ~~2024~~Company is not aware of any contingent liabilities related to potential litigation that should be reflected in the unaudited consolidated financial statements.

~~NOTE~~In February 2022 and February 2023, CETI entered 3into –agreements ~~GOING~~with ~~CONCERN~~two different investors offering them a stock guarantee on share price within a three-year period of time. The first investor’s shares in February 2022, came due in February 2025 and CETI entered into an agreement to pay $100,000 in cash and shares to satisfy that guarantee. For the second investor, the Company accrued a contingent liability as of December 31, 2025 for the difference between share price on that date and the guaranteed share price. For March 31, 2026, the difference between the guaranteed share price of 80 cents and the high share price during the three year period ending was 6.13 cents so the Company issued additional common stock to cover the difference and there is no longer any contingent liability as of March 31, 2026. The balances were nil and $190,000 as of March 31, 2026 and December 31, 2025, respectively.

~~The~~On ~~Company’s~~December ~~unaudited consolidated financial statements have been prepared on a going concern basis~~9, which assumes that the Company will be able to realize its assets and discharge its liabilities and commitments in the normal course of business for the foreseeable future. The Company does not yet have sufficient revenue to cover its operating expenses2024, ~~investment~~CETI inentered ~~equipment~~into ~~and~~an ~~other obligations. These factors raise substantial doubt about the~~agreement ~~Company’s~~with ~~ability to continue as~~ a ~~going~~company ~~concern. The ability~~ to ~~continue~~provide asconsulting aservices ~~going~~to ~~concern~~obtain isfunding ~~dependent~~of ~~upon~~at ~~generating~~least ~~profitable operations~~$25 inmillion ~~the future and/~~or tomore ~~obtain the necessary financing~~ to ~~meet~~fund ~~the Company~~CETI’s ~~obligations~~projects ~~and~~in ~~repay~~the ~~its liabilities arising~~Middle ~~from normal business operations when they come due~~East. ~~Management~~The ~~intends~~compensation tounder ~~finance~~this ~~operating~~agreement ~~costs~~was ~~over~~$65,000 ~~the~~plus ~~next twelve months with increased revenue and private placement loans or institutional investors~~0.5% ~~However, the Company is in the process~~ of ~~filing~~any anmonies ~~S-1~~raised. toAs ~~give it the ability to raise funds through sale~~ of ~~stock.~~June ~~While the Company believes that it will be successful in obtaining the necessary financing and generating revenue to fund the Company’s operations~~22, ~~meet regulatory requirements and achieve commercial goals~~2026, ~~there~~no ~~are~~money nohas ~~assurances~~been ~~that~~raised ~~such additional funding will be achieved~~ and ~~that~~ the Company ~~will~~does ~~succeed~~not inexpect ~~its~~to ~~future~~raise ~~operations~~capital under this agreement.

~~The~~On ~~unaudited~~December ~~consolidated~~21, ~~financial~~2024, ~~statements~~CETI entered into a Financial Consulting Engagement Agreement (FCEA) to provide consulting services and identify potential sources of private and/or public financing ~~the~~of ~~Company~~up doto ~~not~~50 ~~include~~million ~~any~~in ~~adjustments~~British ~~that~~pound ~~may~~sterling ~~result~~The ~~from~~retainer fee was $35,000 and the ~~outcome~~success fee is 5% of ~~these~~the ~~uncertainties~~total money raised payable at 1% a year for five years. As of June 22, 2026, no money has been raised and the Company does not expect to raise capital under this agreement.

~~NOTE~~In 4April –2025, ~~COMMITMENTS~~the ~~AND~~Company ~~CONTINGENCIES~~received notice of litigation regarding its potential purchase of a salt water disposal facility in 2024 that it decided not to pursue. The outcome of this litigation is undetermined at this time but the Company believes that its counterclaims will exceed whatever the plaintiff is asking for therefore no accrual has been made as of March 31, 2026.

During the normal course of business, the Company may be exposed to litigation. When the Company becomes aware of potential litigation, it evaluates the merits of the case in accordance with ASC 450, Contingencies. The Company evaluates its exposure to the matter, possible legal or settlement strategies and the likelihood of an unfavorable outcome. If the Company determines that an unfavorable outcome is probable and can be reasonably estimated, it establishes the necessary accruals.10

InCYBER ~~April 2025~~ENVIRO-TECH, ~~the Company received notice of litigation regarding its potential purchase of a salt water disposal facility in 2024 that it decided not to pursue~~INC.NOTES ~~The~~TO ~~outcome~~UNAUDITED ~~of this~~CONSOLIDATED ~~litigation~~FINANCIAL isSTATEMENTSFOR ~~undetermined~~THE atTHREE ~~this~~MONTHS ~~time~~ENDED ~~but~~MARCH ~~the~~31, ~~Company~~2026 ~~believes~~AND ~~that its counterclaims will exceed whatever the plaintiff is asking for therefore no accrual has been made as of September 30,~~ 2025.

InNOTE ~~December~~5 ~~2021,~~– ~~the~~PROPERTY ~~Company~~AND entered into an agreement to operate the wells on the Alvey Oil Field. Under this agreement, the Company owes a contingent amount based upon 18.75% of the Working Interest less any rework and production costs to the Estate of Danny Hyde (“EDH) the former owner of the operator of record for the Alvey Oil Field. The rework costs incurred by the Company to date have been over $1 million so it is not anticipated any contingent payments will be made to EDH in 2025. In addition, the Company owes 20% of gross sales less severance tax to the landowners.EQUIPMENT

InAs ~~February 2022 and February 2023, CETI entered into agreements with two different investors offering them a stock guarantee on share price within a three-year period~~ of ~~time.~~ ~~The~~March ~~first investor’s shares in February 2022~~31, ~~came~~2026 ~~due in February 2025~~ and ~~CETI~~December ~~entered into an agreement to pay cash and shares to satisfy that guarantee. For the second investor~~31, ~~the Company accrued a liability as of September 30,~~ 2025 ~~and December 31~~, ~~2024 for the difference between the share price on those dates~~ property and ~~the~~equipment ~~guaranteed~~consisted ~~share price. The guarantees are presented as Contingent liabilities~~ of ~~approximately~~the ~~$161,000 and $438,000 at September 30, 2025 and December 31, 2024, respectively.~~following:

On December 9, 2024, CETI entered into an agreement with a company to provide consulting services to obtain funding of at least $25 million or more to fund CETI’s projects in the Middle East. The compensation under this agreement was $65,000 plus 0.5% of any monies raised. As of November 13, 2025, no money has been raised but it is anticipated these monies will be raised prior to the end of the current fiscal year although no assurance can be given.

Schedule of property and equipment
	March 31, 2026			December 31, 2025			Useful Lives
Equipment	$	140,441		$	140,441		5 to 20 years
Equipment – Turkey		1,031,512			1,031,512		5 to 20 years
Vehicles		6,000			6,000		5 to 15 years
Less accumulated depreciation		(27,393	)		(26,722	)	—
Property and equipment, net	$	1,150,560		$	1,151,231		—

OnThere ~~December~~was ~~21, 2024, CETI entered into a Financial~~$671 ~~Consulting Engagement Agreement (FCEA) to provide consulting services~~ and ~~identify~~$1,964 ~~potential sources~~ of ~~private~~depreciation ~~and/or~~expense ~~public~~recorded ~~financing~~for ~~of up to 50 million in British pound sterling. The retainer fee was $35,000 and~~ the ~~success~~periods ~~fee~~ended isMarch ~~5% of the total money raised~~31, ~~payable at~~2026 1%and ~~per~~March ~~year for five years. As of November 13~~31, 2025, norespectively. The ~~money~~assets ~~has~~in ~~been~~Turkey ~~raised~~are ~~but~~not ityet isplaced ~~anticipated~~in ~~these~~service ~~monies~~and ~~will~~have ~~be raised prior~~not tobeen ~~the end of the current fiscal year although no assurance can be given~~depreciated.

10NOTE 6 – LONG TERM DEPOSIT

~~CYBER~~On ~~ENVIRO~~February 26, 2026 CETI entered into a five-~~TECH~~year manufacturing and distribution agreement with AirPower USA a related party as of April 7, ~~INC~~2026, securing exclusive rights to manufacture and distribute compressed-air-powered energy generation systems across key international markets in the Middle East and Africa. ~~NOTES~~These TOregions ~~UNAUDITED~~represent ~~CONSOLIDATED~~areas ~~FINANCIAL~~of ~~STATEMENTS~~significant ~~FOR~~demand ~~THE~~for ~~THREE~~reliable, ~~AND~~off-grid, ~~NINE~~and ~~MONTHS~~environmentally ~~ENDED~~sustainable ~~SEPTEMBER~~energy solutions. 30The total purchase price is $2.5M and it is scheduled to close in July of 2026. An initial deposit of which $600k has already been made using Series A convertible preferred stock and is recorded in the consolidated balance sheet as a long term deposit. The remaining balances are due in two payments – one on July 15, ~~2025~~2026 ~~AND~~for ~~2024~~$300k and $1.6M on December 31, 2026. If payments are not made on a timely basis, AirPower may convert the amount due into stock at the following conversion price - 65% multiplied by the lowest trading price for the common stock during the ten (10) trading days prior to the conversion date which represents a discount rate of 35%.

NOTE 57 – ~~PROPERTY AND EQUIPMENT~~DEBT

As of September 30, 2025 and December 31, 2024, property and equipment consisted of the following:

Schedule of debt
	March 31, 2026			December 31, 2025
Notes payable	$	251,962		$	199,001
Note payable – related party		168,471			168,471
Convertible notes payable		3,438,369			3,097,443
Convertible notes payable – related party		84,600			22,000
		3,943,402			3,486,915
Debt discount		(836,065	)		(537,434	)
		3,107,337			2,949,481

Short term		2,301,185			2,045,166
Long term		806,152			904,315
Total	$	3,107,337		$	2,949,481

Schedule of property and equipment
	September 30, 2025			September 30, 2024		Useful Life
Equipment	$	1,411,910		$	770,560	5 to 20 years
Vehicles		6,000			6,000	5 to 15 years
Less accumulated depreciation		(8,288	)		—
Total	$	1,409,622		$	776,560

The following is a schedule of debt maturity and the years in which the debt is scheduled to mature:

There was $3,161 and $8,288 of depreciation expense recorded as of three and nine months ending September 30, 2025. No depreciation expense was taken as of December 31, 2024 due to the assets placed in service in 2025.

Schedule of debt maturity
Year		Amount
	2026	$	1,816,203
	2027		2,043,000
	2028		—
	2029		—
	2030		84,199
		$	3,943,402

~~NOTE 6 – INTANGIBLE ASSETS~~11

~~The~~CYBER intangible assets consist of exclusive licenses for United States distribution obtained by the Company from KAM Biotechnology Ltd (“KAM”) in May 2023 and the agreement has a term of ten years. The asset is stated at the fair value of $758,501, less amortization from May to December of $50,567, for a net of $707,934. In October 2023, CETI signed an additional agreement with KAM for secured worldwide rights to most the licenses over a tenENVIRO-~~year period of time and outright purchase of one license. CETI gave KAM 1~~TECH,~~000,000~~ ~~shares of common stock which were valued at $0~~INC.~~37/share~~NOTES ~~at the~~TO ~~date~~UNAUDITED ofCONSOLIDATED ~~the~~FINANCIAL ~~transaction~~STATEMENTSFOR ~~for~~THE aTHREE ~~total~~MONTHS ofENDED ~~$370,000,~~MARCH less amortization from October to December of $7,708, for a net of $362,292. This, combined with the initial license acquisition, resulted in a total Intangible assets net balance of $1,070,226 as of December 31, ~~2023. For~~2026 ~~the~~AND year ending December 31, 2024, there was a total amortization of intangible assets of $112,850 resulting in net tangible asset balance of $957,377 at December 31, 2024. However, during 2024, KAM was declared insolvent. While intellectual property acquired by the Company still has value to CETI, it was decided to take the conservative approach and write off the rest of the value of $957,377 as of December 31, 2024. As such, there are no intangible assets recorded as of September 30, 2025 ~~and December 31, 2024.~~

~~NOTE~~Notes ~~7 - DEBT~~payable

Schedule of debt
	September 30, 2025			December 31, 2024
Notes Payable	$	116,233		$	188,061
Note payable - related party		153,989			153,989
Convertible notes payable		3,731,886			2,262,263
Convertible notes payable - related party		22,000			22,000
		4,024,108			2,626,313
Debt discount		(256,364	)		(327,056	)
Total Debt	$	3,767,744		$	2,299,257
Short term		1,969,395			1,171,636
Long term		1,798,349			1,127,621
Total Debt	$	3,767,744		$	2,299,257

In September 2023, a related party issued a loan to the Company for a total amount of $153,939. The loan has a 12.5% interest rate and is currently past due as of March 31, 2026 and is in default. Accrued interest on this loan was $10,427 and $4,171 as of March 31, 2026 and December 31, 2025, respectively. In addition, in 2025, there was $14,482 accrued for expenses owed in the wind down of Axenic and part of this incurs interest at 8%. It is still due as of March 31, 2026 and the accrued interest expense as of March 31, 2026 is $248.

~~The~~In ~~following~~December is2023, the Company borrowed $100,000 from an individual with $62,000 outstanding as of March 31, 2026 and December 31, 2025. This loan does not have an expiration date and accrues interest at $250 a ~~schedule~~day, of ~~debt~~which ~~maturity~~$50 will be paid in cash and ~~the~~$200 ~~years~~in stock at $0.15 a share, when paid plus an additional $7,500 in ~~which~~cash. ~~the~~Accrued ~~debt~~interest iswas ~~scheduled~~$38,875 and to$34,375 at ~~mature:~~March 31, 2026 and December 31, 2025, respectively.

In March 2024, the Company had two loans payable to an individual totaling $90,000. One loan of $50,000 was paid off in September 2024 and the other note principal balance was paid off in January 2025 and accrued interest of $36,786 and $35,900 remains due as of March 31, 2026 and December 31, 2025, respectively. Each loan accrued interest at $125 a day and nil 0 and $39,000 was paid as of March 31, 2026 and December 31, 2025 respectively.

~~Notes~~In December 2025, the Company had four loans payable to four individuals totaling $60,000. Each loan will have monthly payments beginning first full month following the commencement of revenues from a project with an amount equal to 10% of net revenue. Payments shall continue until 200% of the original loan principal is paid. Two loans will also each have 30,000 shares of common stock at par value ($0.001), one loan will have 60,000 shares of common and the last loan will have 160,000 shares of common. The term will remain open until earlier of capital is paid in full or 5 years. The value of the shares for the first two loans is $5,025, the third loan is $6,000 and the last loan is $9,600.

~~In February~~The ~~2021, the~~ Company ~~purchased~~had ~~certain~~an ~~oil~~outstanding ~~and~~balance ~~gas~~on its ~~production~~line ~~equipment~~of incredit ~~the~~of ~~Alvey Oil Field. The total purchase price was~~ $~~450~~53,~~000~~642 (and $~~389~~54,~~046~~381 ~~after~~as ~~discount). As~~ of ~~December~~March 31, ~~2024,~~2026 and ~~the~~December ~~Company~~31, ~~had repaid $106~~2025,~~500~~ ~~leaving a balance of $343~~respectively,~~500~~ ~~which is~~ included in the ~~liabilities~~notes ofpayable, ~~discontinued~~current ~~operations.~~maturities ~~The~~line ~~remaining~~of ~~amount~~the ~~due~~consolidated ~~was~~balance tosheets beof $251,962 ~~paid in installments~~and $199,001. ~~However,~~This is noa ~~further~~revolving ~~payments~~line ~~have~~of ~~been~~credit ~~made~~with asa ~~the~~total ~~parties~~line ~~are~~of ~~discussing~~$55,000 ~~the~~and ~~amount~~an ~~due~~interest ~~the~~rate ~~Company~~of ~~for~~8.5%. ~~operational~~This ~~expenses~~line ~~which~~of ~~exceed~~credit ~~the~~is ~~amount~~personally ~~the Company~~guaranteed ~~owes~~by toKim ~~the Estate of Danny Hyde, the creditor~~D. ~~No resolution has been determined as of September 30~~Southworth, ~~2025~~CEO.

11In February 2026, the Company took out a payments rights and purchase and sale agreement of $35,000 that was repayable at the rate of $2,226 per week over a 25-week period of time which equates to a total of $20,650 in interest. For the first quarter of 2026, $4,608 of interest has been recorded. Subsequent to quarter end, the Company took out a different short-term loan on May 12, 2026 that violated the terms of the February loan and the Company is in the process of resolving the issue.

~~CYBER~~In ~~ENVIRO-TECH~~January and February 2026, ~~INC~~three notes totaling $65,600 from Kim D. ~~NOTES~~Southworth, TOthe ~~UNAUDITED~~wife ~~CONSOLIDATED~~of ~~FINANCIAL~~CETI’s ~~STATEMENTS~~CEO, ~~FOR~~consisting ~~THE~~of: ~~THREE~~(i) a ~~AND~~$28,000 ~~NINE~~note ~~MONTHS~~bearing ~~ENDED~~interest ~~SEPTEMBER~~at 3025% per month for the first two months; (ii) a $17,600 ~~2025~~note ~~AND~~with ~~2024~~an upfront loan fee of $2,000 plus $1,000 per month for two months; and (iii) a $20,000 note with an upfront loan fee of $2,000 plus $1,000 per month for two months. These loans are collateralized by a $45,000 in equipment.

In ~~December~~March ~~2023~~2026, the Company ~~borrowed~~took ~~$100,000 from~~out ana ~~individual, as~~ line of ~~September~~credit ~~30,~~with ~~2025~~QuickBooks ~~and~~via ~~December~~WebBank ~~31,~~for ~~2024~~$25,000 wepayable ~~had~~in aequal ~~balance~~installments of $662,~~000 and $100,000 outstanding, respectively~~428. ~~This~~56 ~~loan~~over ~~does~~a ~~not~~12 ~~have~~month anperiod ~~expiration~~of ~~date~~time. ~~and accrues~~ The interest atrate ~~$250~~is ~~day,~~28.99% ofper ~~which~~annum. ~~$50~~The ~~will~~balance beas ~~paid~~of inMarch ~~cash~~31, ~~and~~2026 ~~$200~~was ~~in stock at~~ $~~0.20 a share~~25,000 ~~when~~since ~~paid~~the ~~plus~~first anpayment ~~additional~~was ~~$7,500~~not inmade ~~cash~~until April 2026. ~~Accrued~~This ~~interest~~line ~~was~~of ~~$25,175~~credit ~~and~~is ~~$16,125~~personally atguaranteed by ~~September~~Kim 30D. Southworth, ~~2025~~CEO ~~and~~of ~~December 31, 2024, respectively~~CETI.

In ~~September~~ ~~2023~~March 2026, ~~a related party issued a loan to~~ the Company ~~for~~took out a ~~total~~line ~~amount~~ of ~~$153,989.~~ ~~The~~credit ~~net after discount was $11,752 and $145,712 at September 30, 2025 and December 31, 2024, respectively, with a discount~~ of ~~nil 0 and~~ $81,~~277~~000 atwhich ~~September~~was ~~30,~~personally ~~2025~~guaranteed ~~and~~by ~~December~~Kim ~~31,~~D. ~~2024~~Southworth, ~~respectively~~CEO. The ~~loan~~balance ~~incurs~~was ~~interest at 12.5%~~$935 ~~and~~as ~~was due in September~~ of ~~2025~~March ~~and is now in default. Accrued interest was nil 0 and $5,687 at September 30, 2025 and December~~ 31, ~~2024,~~ ~~respectively~~2026. ~~No payments have been made during the nine months ended September 30, 2025.~~

~~In March~~Convertible ~~2024,~~notes ~~the Company had two loans~~ payable ~~to an individual. One loan was paid off in December 2024 and the other of $40,000 was still due at December 31, 2024~~ ~~and the principal was paid off in January 2025. Each loan accrued interest at $125 a day, and $27,000 and $6,500 of interest was paid as of September 30, 2025 and December 31, 2024, respectively.~~

In ~~February~~ ~~2025~~2020, anthe ~~investor~~Company ~~made~~executed a ~~short-term~~convertible ~~loan~~note payable towith ~~the~~a ~~Company~~related party for $~~200~~25,000. ~~The~~that ~~loan~~is ~~was~~unsecured, non-interest bearing, and convertible into ~~common~~ shares of common stock at $0.20001. In ~~per~~2023, ~~share~~$25% ~~and~~per ~~due within four months~~year. InAs ~~the~~of ~~Second~~March ~~Quarter~~31, ~~the~~2026 ~~investor~~and ~~decided~~December to31, ~~convert~~2025, the ~~entire~~accrued ~~loan~~interest ~~into~~was 1$6,~~000,000~~856 ~~shares~~and of$5,500 ~~common stock~~respectively.

AtDuring ~~September~~2025, 30the Company raised a net of $3,632,744 from ~~2025~~45 convertible notes payable. The notes included an 8% interest rate and ~~December~~conversion ~~31,~~rate ~~2024~~between $0.08 - $0.25, with the exception ~~Company~~of ~~had~~seven ~~drawn~~notes ~~down~~totaling $50714,~~233~~744 which have a stated interest rate of 12% and ~~$48,061,~~are ~~respectively~~paid back in installments which began on July 15, ~~against~~2025 and athe ~~line~~final ofpayment ~~credit~~is ~~that~~due ~~provides~~January a2027. ~~maximum~~The ~~borrowings~~balance ofoutstanding on these seven loans was $55557,~~000~~600 and $609,944 at March 31, 2026 and ~~incurs~~December ~~interest~~31, at2025, 5respectively.~~99%.~~

~~Convertible~~During 2025, the Company converted $1,180,000 of convertible notes payable , and accrued interest, into 11,003,331 shares of common stock. As of December 31, 2025, $3,097,444 remain outstanding consisting of short-term convertible notes payable of $1,693,194, net of discount of $37,500 and long-term convertible notes payable of $1,404,250, net of discount of $499,935. Amortization discount of $536,495 was recorded during the year ended December 31, 2025. One of these loans was paid off in the first quarter of 2026 and the balance outstanding on these loans was $505,869 and $609,944 at March 31, 2026 and December 31, 2025, respectively.

~~In 2020,~~During the ~~Company~~first ~~executed~~three amonths ~~convertible~~of ~~note~~2026, ~~payable~~the ~~with~~Company converted ~~a related party for~~ $2550,000 ~~that~~of isconvertible ~~unsecured~~notes payable, ~~non-interest~~and ~~bearing~~accrued ~~and~~interest, ~~convertible~~ into 1,039,500 shares of common stock ~~at $0~~.~~001~~ ~~per~~As ~~share.~~of InMarch ~~2023~~31, 2026, $32,~~000~~602,304 remain outstanding consisting of ~~this~~short-term ~~note~~convertible ~~was~~notes ~~converted~~payable ~~into~~of 3$1,~~000~~880,~~000~~351, ~~shares~~net of ~~common~~discount ~~stock.~~of ~~The~~$675,018 and long-term ~~note~~convertible ~~matured~~notes onpayable ~~September~~of 23$721,953, ~~2020~~net ~~and~~of isdiscount inof ~~default~~$161,047. Amortization discount of $230,970 was recorded during the three month period ended March 31, 2026.

~~During~~ In March 2026, the ~~year~~Company ~~ended~~executed ~~December~~three ~~31,~~convertible notes ~~2022~~payable totaling $495,000. ~~the~~There ~~Company~~were ~~received~~two notes of $1110,~~461,~~000 ~~from~~each ~~the~~that ~~issuance~~had an original issue discount of ~~thirty-two~~9.1% ~~separate~~and ~~convertible~~one-time ~~notes~~interest ~~payable.~~charge ~~During~~of ~~2023~~$7,700. $1In addition,~~075,000~~ ~~worth~~each ofnote ~~notes~~had ~~payable~~a ~~were~~convertible ~~converted~~feature ~~into~~of ~~common~~the ~~stock~~lower ~~and~~of $~~311,000~~0.10/share ~~were~~or ~~repaid~~70% inof ~~cash.~~the ~~The~~lowest trading price during ~~remaining~~the ~~$75,000~~prior ~~worth~~20 oftrading ~~notes~~day ~~payable~~period ~~bore~~of ~~interest~~time. atBoth 8%notes ~~and~~also ~~were~~had warrants convertible into ~~common~~733,333 ~~stock~~shares ateach aof ~~range~~common ofstock at $0.1015/share over tothe ~~$0.25~~next ~~a share~~five years. ~~These~~The ~~notes~~remaining note payable of $275,000 had aan ~~two-year~~original ~~maturity~~issue ~~date~~discount ~~when~~of ~~issued~~$25,000 and ~~were~~ 12% annual interest payable ~~converted~~in ~~into~~common ~~shares~~stock. ofThe note is convertible after September 11, 2026 into common stock inat Q370% of ~~2024~~lowest closing bid price during prior 10 trading days.

During the year ended December 31, 2023, the Company raised a net of $3,971,500 in convertible notes payable. The terms were the same as the convertible notes payable issued in December 2022, with the exception of three notes, one for $69,250 incurred in January 2023 and paid off in July 2023, the second for $90,000 incurred in September 2023 and the third for $79,250 incurred in December 2023. Each of these three notes bears interest at 8% and the second and third note were payable at maturity of September 25, 2024 and December 29, 2024, respectively. The second note was convertible into common stock at issuer’s option beginning March 20, 2024 at a 35% discount off of the lowest price for the ten preceding trading days. On March 21, 2024, CETI paid $60,000 towards this loan and the remainder in April 2024. The third note had the same terms with the issuer’s option starting June 25, 2024 and was paid off in June 2024. 12

~~During 2024,~~CYBER ~~the Company raised a net of $2~~ENVIRO-TECH,~~582,650~~ ~~in convertible notes payable~~INC.NOTES ~~The~~TO ~~terms~~UNAUDITED ~~were~~CONSOLIDATED ~~the~~FINANCIAL ~~same~~STATEMENTSFOR asTHE ~~the~~THREE ~~convertible~~MONTHS ~~notes~~ENDED ~~payable~~MARCH ~~issued in 2023 with the exception of eight notes – six for a total of $750~~31,~~000~~ and two for a total of $173,650. For the notes totaling $750,000, $150,000 of these notes bear interest at 10% and were payable at maturity of September 2024. The notes are convertible into common stock at issuer’s option beginning thirty days after issuance at $0.35 share. In addition, a total of 150,000 common shares were issued in April 2024 as additional loan incentive. For $300,000 of these notes, the interest rate was 9% with varying maturities in 2026 ~~plus~~AND ~~a total of 300,000 warrants priced at $0.80/share. The remaining $300,000 of these notes were at 10% interest with varying maturities in~~ 2025 and 2026. For the notes totaling $173,650, these notes bear interest at 8% and are paid back in installments which began on October 30, 2024 and December 30, 2024, respectively. The first note was paid off in February 2025 and the second note had one payment remaining for $12,236 was paid off in April 2025. Both notes had an option beginning nine months after issuance to be converted into common stock at a 35% discount off of the lowest price for the ten preceding trading days. The total convertible notes payable, net were $3,475,522 and $1,943,484 as of September 30, 2025 and December 31, 2024, respectively.

12NOTE 8 – DERIVATIVE FINANCIAL INSTRUMENTS

~~CYBER~~Embedded ~~ENVIRO-TECH, INC. NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2025 AND 2024~~derivatives

~~During~~The ~~2024, the~~ Company’s ~~converted $3,673,037 of~~ convertible notes payable, ~~and~~gave rise ~~accrued~~to ~~interest,~~derivative ~~into~~financial ~~28,170,065 shares of common stock~~instruments. AsThe ofnotes ~~December~~embodied ~~31,~~certain ~~2024,~~terms ~~1,954,250~~and ~~common shares~~conditions ~~remain~~that ~~unissued.~~were ~~Also,~~not asclearly ofand ~~December~~closely ~~31,~~related ~~2024, $2,262,263 worth of convertible notes payable remain outstanding consisting of~~to ~~short-term~~the ~~convertible~~host ~~notes~~debt ~~payable~~agreement ofin ~~$815,863~~terms ~~(net~~ of ~~discount~~economic ofrisks ~~$24,400)~~ and ~~long-term~~characteristics. ~~convertible~~These ~~notes~~terms ~~payable~~and offeatures ~~$1,127,621~~consist ~~(net~~ of ~~discount~~the ofembedded ~~$294,379)~~conversion option.

~~During the~~The ~~first~~following ~~nine~~tables ~~months~~summarize ~~of 2025,~~ the ~~Company~~components ~~raised $3,093,000 in convertible notes payable. All but three~~ of ~~these notes bear~~the ~~interest~~Company’s ~~between~~derivative 8%liabilities ~~- 10% per annum~~ and ~~are~~linked ~~convertible into~~ common ~~stock~~shares atas ~~prices~~of ~~which~~March ~~vary~~31, ~~between~~2026 ~~$0.10~~ and ~~$0.50~~December ~~a share within the next two years. Three notes have similar terms~~31, ~~the~~2025 ~~first note is for $93,150, the second note is for $151,800~~ and the ~~third~~ isamounts ~~for~~that ~~$94,300.~~were ~~All three notes bear interest at 8% and are payable~~ reflected in ~~installments~~income ~~beginning~~related ~~in July 2025, November 2025 and March 2026, respectively. These notes have an option beginning nine months after issuance~~ to bederivatives ~~converted into common stock at a 35% discount off of the lowest price~~ for the ~~ten~~period ~~preceding trading days. Historically the Company has always repaid the debt instead of allowing a conversion.~~ ended:

All notes payable and convertible notes payable are unsecured.

Schedule of derivative liabilities
	March 31, 2026
The financings giving rise to derivative financial instruments	Indexed Shares		Fair Values
Embedded derivatives		67,986,059	$	2,754,852
Warrant derivatives		2,022,222		225,286
Total		70,008,281	$	2,980,138

NOTE 8 – DERIVATIVE FINANCIAL INSTRUMENTS


	December 31, 2025
The financings giving rise to derivative financial instruments	Indexed Shares		Fair Values
Embedded derivatives		31,204,555	$	1,060,899
Warrant derivatives		277,778		11,045
Total		31,482,333	$	1,071,944

~~Embedded~~The ~~derivatives~~following table summarizes the effects on the Company’s gain (loss) associated with changes in the fair values of the derivative financial instruments by type of financing for the three months ended March 31, 2026 and 2025:

The Company’s convertible notes payable gave rise to derivative financial instruments. The notes embodied certain terms and conditions that were not clearly and closely related to the host debt agreement in terms of economic risks and characteristics. These terms and features consist of the embedded conversion option.


	For the Three Months Ended
	March 31, 2026			March 31, 2025
Embedded derivatives	$	(344,400	)	$	(202,710	)
Loss on issuance of warrants derivatives		(14,194	)		—
Loss on issuance of derivatives		(1,086,158	)		(17,676	)
Total gain (loss)	$	(1,452,167	)	$	(220,386	)

Current accounting principles that are provided in ASC 815 - Derivatives and Hedging require derivative financial instruments to be classified in liabilities and carried at fair value with changes recorded in income. The ~~following~~Company ~~tables~~has ~~summarize~~selected the ~~components~~Monte ofCarlo Simulation Model, which approximates the Monte ~~Company’s~~Carlo Simulations, a valuation technique to fair value the embedded derivative ~~liabilities~~because ~~and~~it ~~linked~~believes ~~common~~that ~~shares~~this astechnique is reflective of all ~~September~~significant 30assumption types, ~~2025~~ and ~~December~~ranges 31of assumption inputs, ~~2024~~that market participants would likely consider in transactions involving embedded derivatives. Such assumptions include, among other inputs, interest risk assumptions, credit risk assumptions and redemption behaviors in addition to traditional inputs for option models such as market trading volatility and risk-free rates. The Monte Carlo Simulation Model technique is a level three valuation technique because it requires the ~~amounts~~development ~~that~~of ~~were~~significant internal assumptions in addition ~~reflected~~to observable market indicators. For instruments in ~~results~~which ofthe ~~operations related~~time to ~~derivatives~~expiration ~~for~~has expired, the ~~period~~Company ~~ended:~~has utilized the intrinsic value as the fair value. The intrinsic value is the difference between the quoted market price on the valuation date and the applicable conversion price.

Schedule of derivative liabilities
	September 30, 2025
The financings giving rise to derivative financial instruments	Indexed Shares		Fair Value
Embedded derivatives		4,921,909	$	459,769
Total		4,921,909	$	459,769

Significant inputs and results arising from the Monte Carlo Simulation process are as follows for the embedded derivatives that have been bifurcated from the convertible notes and classified in liabilities:

	December 31, 2024
Schedule of embedded derivatives
The financings giving rise to derivative financial instruments	Indexed Shares			Fair Value
	Inception Date January 10, 2026 Note			Inception Date January 25, 2026 Note			Inception Date February 13, 2026 Note			Inception Date March 17, 2026
Embedded derivatives		2,791,923		$	387,238
Quoted market price on valuation date	$	0.038		$	0.0150		$	0.00411		$	0.09
Total		2,791,923		$	387,238
Effective contractual conversion rates	$	0.014		$	0.007		$	0.0102		$	0.003
Contractual term to maturity		0.16 Year			0.038 Years			0.077 Years			0.62 Year
Market volatility:
Volatility		376.29	%		327.88	%		513.89	%		357.17	%
Risk-adjusted interest rate		3.65	%		3.77	%		3.71	%		3.69	%

The following table summarizes the effects on the Company’s gain (loss) associated with changes in the fair values of the derivative financial instruments by type of financing for the three and nine months ended September 30, 2025 and 2024:13

Schedule of changes in gain loss fair values of the derivative financial instruments
	For the Three Months Ended					For the Nine Months Ended
	September 30, 2025			September 30, 2024		September 30, 2025			September 30, 2024
Embedded derivatives		327,468		$	38,747	$	186,075		$	20,367
Loss on issuance of derivative		(553,894	)		—		(629,108	)		(109,043	)
Total gain (loss)	$	(226,426	)	$	38,747	$	(443,033	)	$	(88,676	)

CYBER ENVIRO-TECH, INC.

NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED MARCH 31, 2026 AND 2025

Current accounting principles that are provided in ASC 815 - Derivatives and Hedging require derivative financial instruments to be classified in liabilities and carried at fair value with changes recorded in income. The Company has selected the Monte Carlo Simulation Model, which approximates the Monte Carlo Simulations, a valuation technique to fair value the embedded derivative because it believes that this technique is reflective of all significant assumption types, and ranges of assumption inputs, that market participants would likely consider in transactions involving embedded derivatives. Such assumptions include, among other inputs, interest risk assumptions, credit risk assumptions and redemption behaviors in addition to traditional inputs for option models such as market trading volatility and risk-free rates. The Monte Carlo Simulation Model technique is a level three valuation technique because it requires the development of significant internal assumptions in addition to observable market indicators. For instruments in which the time to expiration has expired, the Company has utilized the intrinsic value as the fair value. The intrinsic value is the difference between the quoted market price on the valuation date and the applicable conversion price.


	Inception Date March 20, 2026 Note			Inception Date March 30, 2026 Note			Period ended March 31, 2026
Quoted market price on valuation date	$	0.1113		$	0.0839		$	0.075
Effective contractual conversion rates	$	0.010		$	0.054		$	0.0018-0.05376
Contractual term to maturity		0.61 Year			0.59 Years			0.04-1.72 Years
Market volatility:
Volatility		360.77	%		369.88	%		253.50-492.25	%
Risk-adjusted interest rate		3.79	%		3.73	%		3.68-3.76	%

13The following table reflects the issuances of embedded derivatives and changes in fair value inputs and assumptions related to the embedded derivatives as of March 31, 2026 and December 31, 2025.

CYBER ENVIRO-TECH, INC. NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2025 AND 2024

Schedule of fair value assumptions
	Period Ended March 31, 2026			Year Ended December 31, 2025
Balances at beginning of period	$	1,071,944		$	387,238
Issuances:
Embedded derivatives		1,378,124			2,259,520
Warrant derivatives		192,634			35,979
Gain on extinguishment of derivative liability		(28,573	)		(1,431,541	)
Changes in fair value inputs and assumptions reflected in income		366,009			(179,252	)
Balances at end of period	$	2,980,138		$	1,071,944

~~Significant~~NOTE ~~inputs~~9 ~~and~~– ~~results~~RELATED ~~arising~~PARTY ~~from the Monte Carlo Simulation process are as follows for the embedded derivatives that have been bifurcated from the convertible notes and classified in liabilities:~~TRANSACTIONS

Schedule of embedded derivatives
	Inception Date October 10, 2024 Note			Period Ended December 31, 2024		Inception Date January 3, 2025 Note			Inception Date June 10, 2025 Note			Inception Date September 22, 2025 Note			Period Ended September 30, 2025
Quoted market price on valuation date	$	0.2310		$	0.2300	$	0.2400		$	0.4625		$	0.1680		$	0.1570
Effective contractual conversion rates	$	0.2000			$ 0.1495-0.20	$	0.1495		$	0.2665		$	0.0960			$ 0.0873-0.0976
Contractual term to maturity		1 Year			0.16-2.85 Years		0.87 Years			0.87 Years			0.85 Years			0.13-1.03 Years
Market volatility:
Volatility		177.44%-452.93%			117.27%-433.33%		116.47%-291.91%			148.93%-297.07%			139.46%-196.42%			47.13%-142.26%
Risk-adjusted interest rate		9	%		9%-12%		12	%		12	%		12	%		9%-12%

At March 31, 2026 and December 31, 2025, the Company had a convertible note payable for $22,000 with a related party. The note is unsecured, non-interest bearing and is convertible into shares of common stock at $0.001 and is past due.

In September 2023, a related party loaned $153,989 to CETI. The loan was due in two years and had interest only payments at 12.5%. ~~following~~The ~~table~~first ~~reflects~~six ~~the~~months ~~issuances~~interest plus closing costs were paid at time of ~~embedded~~closing. ~~derivatives~~The closing costs and ~~changes~~interest inare ~~fair~~being ~~value~~amortized ~~inputs~~over a six month and ~~assumptions~~twenty-four ~~related~~month toperiod ~~the~~of ~~embedded derivatives~~time, asrespectively. This resulted in expenses of ~~September~~nil 300 and $3,003 for the periods ended March 31, 2026 and March 31, 2025, respectively. The net outstanding balance is $153,989 at March 31, 2026 and December 31, ~~2024~~2025, respectively. This note is currently in default.

Schedule of fair value assumptions
	September 30, 2025			December 31, 2024
Balances at beginning of period	$	387,238		$	217,177
Issuances:
Embedded derivatives		1,304,109			595,722
Gain on extinguishment of derivative liability		(1,045,502	)		(264,539	)
Changes in fair value inputs and assumptions reflected in income		(186,076	)		(161,122	)
Balances at end of period	$	459,769		$	387,238

In January and February 2026 , three notes totaling $65,600 from Kim N Southworth, the wife of CETI’s CEO, consisting of: (i) a $28,000 note bearing interest at 25% per month for the first two months; (ii) a $17,600 note with an upfront loan fee of $2,000 plus $1,000 per month for two months; and (iii) a $20,000 note with an upfront loan fee of $2,000 plus $1,000 per month for two months. These loans are collateralized by $45 ,000 of equipment.

~~NOTE~~On 9February –26, ~~RELATED~~2026, ~~PARTY~~the ~~TRANSACTIONS~~Company entered into a manufacturing and distribution agreement with AirPower USA, securing exclusive territory rights to manufacture and distribute compressed-air-powered energy generation systems across key international markets. On April 7, 2026, the Company appointed Brianna Stoecklein, Chief Executive Officer of AirPower USA, to the Company’s Board of Directors. Ms. Stoecklein’s appointment is intended to support the Company’s strategic alignment with its exclusive AirPower manufacturing and distribution agreement and any transactions subsequent to this date would be considered related party transactions.

AtDuring ~~September~~periods ~~30,~~ended ~~2025~~March ~~and December~~ 31, ~~2024,~~2026 and 2025, the Company ~~had~~ apaid ~~convertible~~various ~~note~~related ~~payable~~parties for ~~$22,000~~consulting ~~with~~services ain ~~related~~the ~~party.~~amounts ~~The~~of ~~note is unsecured~~$55,500 ~~non-interest bearing~~ and ~~is convertible into shares of common stock at~~ $~~0.001~~127,875, ~~and currently due at noteholder’s discretion~~respectively.

At ~~September~~March 3031, ~~2025~~2026 and December 31, ~~2024~~2025, the Company had accounts payable to various related parties for a total of $~~138~~265,~~337~~670 and $210,170.

~~In September 2023, a related party loaned $153,989 to CETI.~~ The ~~loan~~above istransactions ~~due in two years~~ and ~~has~~ ~~interest~~amounts ~~only payments at 12.5%. The first nine months interest plus closing costs were paid at time of closing. The closing costs and interest~~ are ~~being~~not ~~amortized over~~necessarily awhat ~~six~~third ~~month and twenty-four month period of time, respectively. This resulted in expenses of $6,041~~parties ~~and~~would ~~$15,638,~~have ~~and a~~agreed ~~net balance of $153,989 (discount nil 0) and $145,712 (discount $8,277) at September 30, 2025 and December 31, 2024, respectively~~to.

During nine months ended September 30, 2025 and 2024, the Company paid various related parties for consulting services in the amounts of $324,000 and $110,100, respectively. For the nine months ended September 30, 2025 and 2024, nil 0 and $30,000, respectively, of the consulting fees were capitalized in property and equipment discontinued operations under well development costs.14

~~NOTE~~CYBER 10ENVIRO-TECH, –INC.NOTES ~~PREFERRED~~TO ~~STOCK~~UNAUDITED CONSOLIDATED FINANCIAL STATEMENTSFOR THE THREE MONTHS ENDED MARCH 31, 2026 AND 2025

~~Series~~NOTE A10 ~~Convertible~~– ~~Preferred~~PREFERRED ~~Stock~~STOCK

~~The Company previously designated 200,000 shares of Preferred Stock as~~ Series A Convertible Preferred Stock and issued 200,000 shares. Voting Rights were established whereby one (1) share of Series A Convertible Preferred Stock has ten (10) equivalent votes of stockholders of the Company's common stock for an aggregate of 10 votes. Each share of Series A Convertible Preferred Stock previously was convertible into ten (10) shares of the Company's common stock. In event of the liquidation of the Company, the shareholders of Series A Convertible Preferred Stock would have preference over the shareholders of the Company's common stock and all other series of Preferred Stock.

14The Company previously designated 200,000 shares of Preferred Stock as Series A Convertible Preferred Stock and had issued 200,000 shares. Voting Rights had been established whereby one (1) share of Series A Convertible Preferred Stock has ten (10) equivalent votes of stockholders of the Company's common stock for an aggregate of 10 votes. Each share of Series A Convertible Preferred Stock previously was convertible into ten (10) shares of the Company's common stock. In event of the liquidation of the Company, the shareholders of Series A Convertible Preferred Stock would have preference over the shareholders of the Company's common stock and all other series of Preferred Stock.

~~CYBER~~During ~~ENVIRO~~2023, the Company changed the terms of this series of stock whereby one (1) share of Series A Convertible Preferred, after a minimum two-~~TECH~~year holding period, ~~INC~~can be converted into three thousand (3,000) shares of the Company’s common stock and has the same equivalent voting rights. ~~NOTES~~In October TO2023, ~~UNAUDITED~~the ~~CONSOLIDATED~~three ~~FINANCIAL~~top ~~STATEMENTS~~shareholders ~~FOR~~cancelled ~~THE~~50,000,000 common ~~THREE~~shares ~~AND~~of ~~NINE~~stock ~~MONTHS~~and ~~ENDED~~were ~~SEPTEMBER~~issued 3016,667 shares of Series A Convertible Preferred Stock. During 2026, the Company issued 40,000 shares of this preferred stock to AirPower USA as a deposit on the Company’s manufacturing and distribution agreement with AirPower. As of March 31, 2026 and December 31, 2025, ~~AND~~there ~~2024~~are 56,671 and 16,671 shares, respectively, of Series A Convertible Stock issued and outstanding.

During ~~2023~~2025, the ~~Company~~lockup ~~changed~~period ~~the~~for ~~terms of~~ this series of stock ~~whereby~~was ~~one~~extended ~~(1)~~for ~~share~~four ofmore ~~Series A Convertible Preferred~~years, ~~after~~plus aoptional ~~minimum~~ two-year ~~holding period~~extension, ~~can~~for beany ~~converted~~transfer ~~into three~~or ~~thousand~~conversion ~~(3,000)~~applicable ~~shares~~to ofall ~~the~~current ~~Company’s common stock and has the same equivalent voting rights. In October 2023, the three~~Series ~~top~~A shareholders ~~cancelled~~as ~~50,000,000 common shares~~ of ~~stock~~December ~~and were issued 16~~19,~~667~~ ~~shares of Series A Convertible Preferred Stock~~2025. ~~As of~~This ~~September~~lockup ~~30,~~period ~~2025~~would ~~and December~~also ~~31,~~be ~~2024,~~applicable ~~there~~to ~~are~~any ~~16,671~~future ~~shares~~holders of ~~Series~~this ~~A Convertible Stock issued and outstanding~~stock.

Series B Convertible Preferred Stock

The Company previously designated 85,000 shares of Preferred Stock as Series B Convertible Preferred Stock ~~and issued 67,448 shares~~. Holders of Series B Convertible Preferred Stock had no voting Rights. Each share of Series B Preferred Stock ~~previously was~~ is convertible into one (1) share of the Company's Common Stock. In event of the liquidation of the Company, the shareholders of Series B Convertible Preferred Stock would have preference over the shareholders of the Company's Common Stock and all other series of Preferred Stock except for the shareholders of Series A Convertible Preferred Stock. As of ~~September 30~~March 31, ~~2025~~2026 and December 31, ~~2024~~2025, there iswas one 1 share of Series B Convertible Stock issued anand outstanding.

Series C Non-Convertible Preferred Stock

The Company previously designated 50,000 shares of Preferred Stock as Series C Non-Convertible Preferred Stock ~~and issued all 50,000 shares~~. Holders of Series C Non-Convertible Preferred Stock have 1,600 shares of voting Rights per share. Series C Non-Convertible Preferred Stock is not convertible into any of the Company's Common Stock or other Series of Preferred Stock. In event of the liquidation of the Company, the shareholders of Series C Non-Convertible Preferred Stock would have preference over the shareholders of the Company's Common ~~Stock~~ Stock and all other series of Preferred Stock except for the shareholders of Series A and Series B Convertible Preferred Stock. As of ~~September~~ 30March 31, ~~2025~~2026 and December 31, ~~2024~~2025, there iswas one-half ~~0.5~~ share of Series C Convertible Stock issued and an outstanding.

~~Special 2020~~ Series AD Convertible Preferred Stock

~~The~~In ~~Company~~2026, ~~has~~the ~~one~~Company ~~share~~designated 5,000,000 shares of ~~preferred~~Preferred ~~stock~~Stock ~~designated~~ as ~~Special~~Series ~~2020~~D Convertible Preferred Stock. Each share of Series AD Convertible Preferred Stock shall be convertible into ten (10) shares of the Company’s Common Stock, ~~par~~subject to ~~value~~the ~~$0.0001.~~terms ~~The~~and ~~holder~~conditions ~~for~~set forth in the ~~Special~~Certificate ~~2020~~of Designation; that each share of Series AD Convertible Preferred Stock shall ~~vote~~have ~~with~~voting ~~the~~rights ~~holders of~~equal ~~both~~to ten ~~preferred~~(10) ~~and~~votes ~~common~~per ~~stockholders~~share, voting together with the Common Stock as a single class., ~~The~~all shares ~~holder~~of isSeries ~~entitled~~D toConvertible ~~60%~~Preferred ofStock ~~all~~shall ~~votes.~~be ~~The~~subject to a one ~~share~~(1) ofyear ~~Series~~transfer Aand isconversion lockup period from the ~~convertible~~date ~~into~~of ~~150~~issuance,~~000,000~~ ~~shares~~during ofwhich ~~common~~such ~~stock~~shares atmay ~~any~~not ~~time~~be ~~and~~transferred isor ~~not~~converted, ~~entitled~~with tono ~~dividends~~extension period. ~~The~~In ~~Company~~event ~~purchased~~of ~~that~~the liquidation ~~one~~of ~~series A~~the ~~preferred~~Company, ~~share~~the ~~for~~shareholders ~~$66,400.~~of ~~This~~Series ~~share~~D isConvertible ~~now~~Preferred ~~recorded~~Stock aswould ahave ~~Treasury~~preference ~~stock.~~over Asthe shareholders of the ~~September~~Company's ~~30,~~Common ~~2025~~Stock. ~~and~~As ~~December~~ of March 31, ~~2024~~2026, there iswere 1,940,417 shares ~~share~~ of ~~Special 2020~~ Series AD ~~Preferred~~Convertible Stock issued and 0 outstanding.

~~NOTE~~Special 112020 –Series ~~STOCK~~A ~~OPTIONS AND WARRANTS~~Preferred

InThe ~~connection~~Company ~~with~~has aone ~~consulting~~share ~~agreement~~of ~~dated~~preferred ~~March~~stock 7,designated ~~2022,~~as ~~the~~Special ~~Company~~2020 ~~issued~~Series ~~200~~A Preferred,~~000~~ ~~options~~par atvalue ~~an exercise price of~~ $0.580001. The ~~per~~holder ~~share.~~for ~~These~~the ~~options~~Special ~~vest~~2020 ~~one-fourth~~Series ~~each~~A ~~six~~Preferred ~~months~~shall ~~over a~~vote ~~period~~with the holders of ~~two~~both ~~years~~preferred and ~~had~~common astockholders ~~term~~as ofa ~~three years~~single class. The ~~grant~~holder ~~date~~is ~~fair~~entitled ~~value~~to ~~was~~60% ~~$55,966~~of all votes. The ~~Company~~one ~~recorded~~share ~~compensation~~of ~~expense in~~Series ~~the~~A ~~amount~~is ofconvertible ~~$18~~into 150,~~318~~000,000 shares ~~for~~of ~~December~~common ~~31,~~stock ~~2022~~at any time and, asis ofnot ~~that~~entitled ~~date,~~to ~~there~~dividends. ~~was~~The ~~$37,648~~Company ~~of total~~purchased ~~unrecognized~~that ~~compensation~~one ~~cost~~series ~~related~~A topreferred ~~non-vested~~share ~~portion~~for $66,400. This ofshare ~~options~~is ~~granted.~~now Inrecorded ~~addition,~~as ~~there~~a ~~were~~Treasury ~~200,000~~stock. ~~options~~As ~~outstanding,~~ of ~~which~~March ~~100~~31,~~000~~ 2026 and 50December 31,~~000~~ ~~were~~2025, ~~exercisable~~there asis ~~December~~1 share ~~31,~~of ~~2022~~Special ~~with~~2020 aSeries ~~weighted~~A ~~average~~Preferred ~~remaining~~issued ~~term~~and ~~of 1~~0 outstanding.~~31 years.~~

OnSpecial ~~June~~2025 3,Series ~~2023,~~A ~~the~~Preferred ~~Company~~Stock canceled the consultant’s 200,000 Options, of which 150,000 vested as of the cancellation date. On the same date, the Company agreed to issue 1,000,000 replacement options with a vesting date of June 3, 2023. The Company interpreted this as a concurrent replacement award and, as such, accounted for it as a modification.

~~The~~In ~~following~~2026, ~~table~~the ~~summarizes~~Company designated and issued one (1) share with 60 percent of the ~~accounting~~total ~~effects~~voting power of the Company, on all matters, having no conversion rights, no dividends, no liquidation preference, and no economic rights, to be issued to the Chief Executive Officer, Kim D. Southworth, for voting control purposes only. This instrument was issued in lieu of the ~~modification:~~ previously authorized Special 2020 Series A Preferred Stock, which included significant conversion rights. The current structure eliminates potential dilution while preserving voting control for governance purposes.

Schedule of accounting effects
	June 3, 2023 Replacement Award
Fair value of new award	$	60,472
Fair value of original award on modification date	$	1,377
Incremental cost	$	59,095
Unrecognized grant-date fair value of original award on modification date	$	3,764
Cost to be recognized after modification	$	96,742
Recognition Period		24 months

15CYBER ENVIRO-TECH, INC.NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTSFOR THE THREE MONTHS ENDED MARCH 31, 2026 AND 2025

~~CYBER~~NOTE ~~ENVIRO-TECH,~~11 ~~INC.~~– ~~NOTES~~STOCKHOLDERS’ ~~TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2025 AND 2024~~DEFICIT

~~Significant~~Stock ~~inputs~~option ~~and~~activity, ~~results~~issued ~~arising~~in ~~from~~2023 ~~the~~in ~~Black-Scholes~~connection ~~process~~with ~~are~~a asconsulting ~~follows~~agreement, for the ~~options~~three months ended March 31, 2026 and the year ended December 31, 2025 is summarized as follows:

Schedule of significant inputs and results in options
Schedule of stock option activity
Quoted market price on valuation date		$	0.3480
				Number of Shares		Weighted Average Exercise Price		Weighted Average Remaining Contractual Life
Exercise price		$	0.3600
	Options outstanding December 31, 2024				1,000,000		0.3600		0.93
Expected life (in years)			1.5 Years
	Issued				—		—		—
Equivalent volatility			32.88	%
	Exercised				—		—		—
Interest rates			4.50	%
	Cancelled				—		—		—
	Options outstanding December 31, 2025				1,000,000		0.3600		0.42
	Issued				—		—		—
	Exercised				—		—		—
	Cancelled				—		—		—
	Options outstanding March 31, 2026				1,000,000		0.3600		0.18
	Options exercisable March 31, 2026				1,000,000	$	0.3600		0.18

~~Stock~~In connection with a different consulting agreement ~~option~~dated ~~activity~~March ~~for~~1, 2023, the ~~three~~ Company initially agreed to pay 2,000,000 shares of common stock, along with a monthly consulting fee. This common stock was valued at $0.42 on the date of the agreement and ~~nine~~was amortized equally over the six-month agreement. On July 1, 2023, ~~months~~the ~~ended~~Company ~~September~~and consultant decided to amend the agreement so that the consultant would receive 3,250,000 warrants valued at $0.001 in replacement for the stock and extend the agreement until June 30, ~~2025~~2024. The agreement was amended again on September 15, 2023 resulting in an additional 500,000 warrants being issued and the agreement extended until September 15, 2024. ~~summarized~~This resulted in an additional $602,179 asin ~~follows:~~ consulting expenses which will be equally amortized over the following twelve months. The agreement was extended again on November 1, 2024 with another 800,000 warrants being issued valued at $215,962 and amortized equally over the eight-month term of the extended agreement.

Schedule of stock option activity
		Number of Shares		Weighted Average Exercise Price		Weighted Average Remaining Contractual Life
	Options outstanding June 30, 2024		1,000,000	$	0.3600		0.42
	Issued		—		—		—
	Exercised		—		—		—
	Cancelled		—		—		—
	Options outstanding September 30, 2024		1,000,000	$	0.3600		0.17
	Options exercisable June 30, 2025		1,000,000	$	0.3600		0.93
	Issued		—		—		—
	Exercised		—		—		—
	Cancelled		—		—		—
	Options outstanding September 30, 2025		1,000,000	$	0.3600		0.93

During the periods ended March 31, 2026 and December 31, 2025, the Company issued an aggregate 1,466,666 and 277,778 warrants in connection with convertible notes, respectively. Also, for the period ended March 31, 2026, the warrants issued in 2025 contained full ratchet price protection and an additional 277,778 warrants were issued to cover that at an expense of $7,415 and included as part of change in fair value of derivatives in the unaudited consolidated statements of operations.

~~Stock option activity for the nine months ended September 30, 2025 and 2024 summarized as follows:~~.

	Number of Shares		Weighted Average Exercise Price		Weighted Average Remaining Contractual Life
Options outstanding December 31, 2023		1,000,000	$	0.3600		1.01
Issued		—		—		—
Exercised		—		—		—
Cancelled		—		—		—
Options outstanding September 30, 2024		1,000,000	$	0.3600		0.17
Options exercisable December 31, 2024		1,000,000	$	0.3600		1.42
Issued		—		—		—
Exercised		—		—		—
Cancelled		—		—		—
Options outstanding September 30, 2025		1,000,000	$	0.3600		0.93

InCYBER connection with a different consulting agreement dated March 1, 2023, the Company initially agreed to pay 2,000,000 shares of common stock, along with a monthly consulting fee. This common stock was valued at $0.42 on the date of the agreement and was amortized equally over the sixENVIRO-~~month agreement. On July 1~~TECH, ~~2023, the Company and consultant decided to amend the agreement so that the consultant would receive 3,250,000 warrants valued at $0~~INC.~~001~~NOTES inTO ~~replacement~~UNAUDITED ~~for~~CONSOLIDATED ~~the~~FINANCIAL ~~stock~~STATEMENTSFOR ~~and~~THE ~~extend~~THREE ~~the~~MONTHS ~~agreement~~ENDED ~~until~~MARCH ~~June 30~~31, ~~2024.~~2026 ~~The~~AND agreement was amended again on September 15, 2023 resulting in an additional 500,000 warrants being issued and the agreement extended until September 15, 2024. This resulted in an additional $602,179 in consulting expenses which will be equally amortized over the following twelve months. The agreement was extended again on November 1, 2024 for another eight months with an additional 800,000 warrants being issued.2025

~~During~~Significant ~~the~~range ~~year~~of ~~ended~~inputs ~~December~~and ~~31,~~results ~~2024,~~arising ~~the~~from ~~Company~~the ~~issued~~Black-Scholes anprocess ~~aggregate~~are ~~1,200,000~~as ~~warrants~~follows infor ~~connection with convertible notes. No warrants were issued in~~ the ~~first nine months of 2025 but 2,000,000~~ warrants ~~were exercised.~~:

Significant range of inputs and results arising from the Black-Scholes process are as follows for the warrants:

Schedule of assumptions
Quoted market price on valuation date	$	0.15 - 0.2500
Effective contractual strike price	$	0.20 – 0.80
Market volatility		256% - 401	%
Contractual term to maturity		0.5 - 5 years
Risk-adjusted interest rate		3.75% - 4.21	%

Schedule of assumptions
Quoted market price on valuation date	$	0.231-0.3100
Effective contractual strike price	$	0.0013 - 0.80
Market volatility		373% - 401%
Contractual term to maturity		2 Years
Risk-adjusted interest rate		3.98% - 4.87%

Stock warrant activity for three months ended March 31, 2026 and the year ended December 31, 2025 is summarized as follows:

Schedule of stock warrant activity
	Number of Shares			Weighted Average Exercise Price		Weighted Average Remaining Contractual Life
Warrants exercisable December 31, 2024		4,950,000		$	0.001		3.00
Issued		277,778			0.200		—
Exercised		(4,550,000	)		—		—
Cancelled		—			—		—
Warrants outstanding December 31, 2025		677,778			0.55		1.65

Warrants exercisable December 31, 2025		677,778		$	0.55		1.65
Issued		1,466,666			0.15		5.00
Warrants issued under full ratchet protection		277,778			0.15		2.68
Exercised		—			—		—
Cancelled		—			—		—
Warrants outstanding March 31, 2026		2,422,222			0.29		3.60
Warrants exercisable March 31, 2026		2,422,222		$	0.29		3.60

~~CYBER~~Common ~~ENVIRO-TECH, INC. NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2025 AND 2024~~Stock

~~Stock warrant~~During ~~activity~~the ~~for~~ three months ended ~~September~~March 3031, 2025, the Company issued 1,991,930 shares of stock for exercised warrants totaling $28,987, issued 125,000 shares for services for $47,500, and ~~2024~~issued is4,961,709 ~~summarized~~shares asfor ~~follows:~~$961,193 worth of convertible debentures plus interest.

Schedule of stock warrant activity
		Number of Shares		Weighted Average Exercise Price		Weighted Average Remaining Contractual Life
	Warrants exercisable June 30, 2024		3,750,000	$	0.001		1.00
	Issued		—		—		—
	Exercised		—		—		—
	Cancelled		—		—		—
	Warrants outstanding September 30, 2024		3,750,000		0.001		0.75
	Warrants outstanding September 30, 2024		3,750,000	$	0.001		0.75
	Warrants exercisable June 30, 2025		2,950,000	$	0.070		0.82
	Issued		—		—		—
	Exercised		2,550,000		—		—
	Cancelled		—		—		—
	Warrants outstanding September 30, 2025		400,000		0.800		1.05
	Warrants exercisable September 30, 2025		400,000	$	0.800		1.05

During the three months ended March 31, 2026, the Company conducted a Regulation A offering pursuant to Regulation A under the Securities Act of 1933, as amended, through which the Company offered and sold shares of its common stock to investors. The Company raised $137,192 from the sale of 29,047,900. The Company terminated this offering March 12, 2026.

~~Stock~~Also ~~warrant~~during ~~activity~~the 1st quarter of 2026, the Company issued 117,000 shares of stock for ~~nine~~$23,400 ~~months~~to ~~ended~~a consultant for services rendered, exchanged 19,404,168 shares of common stock ~~September~~for 301,940,417 ~~2025~~shares of Series D Convertible preferred shares, issued 11,327,804 shares for $121,178 worth of convertible debentures plus interest and ~~2024~~issued is250,000 ~~summarized~~shares asfor ~~follows:~~$15,325 to cover a stock price guarantee.

					Weighted Average
			Weighted Average		Remaining
	Number of Shares		Exercise Price		Contractual Life
Warrants exercisable December 31, 2023		3,750,000	$	0.001		1.5
Issued		—		—		—
Exercised		—		—		—
Cancelled		—		—		—
Warrants outstanding September 30, 2024		3,750,000		0.001		0.75
Warrants outstanding September 30, 2024		3,750,000	$	0.001		0.75
Warrants exercisable December 31, 2024		4,950,000	$	0.070		0.82
Issued		—		—		—
Exercised		4,550,000		—		—
Cancelled		—		—		—
Warrants outstanding September 30, 2025		400,000		0.800		1.05
Warrants exercisable September 30, 2025		400,000	$	0.800		1.05

Equity Purchase Agreement

~~NOTE~~On March 20, 2026, the Company entered into an 12Equity –Purchase ~~DISCONTINUED~~Agreement ~~OPERATIONS~~with Monroe Street Capital Partners, LP, providing the Company the right to sell up to $30.0 million of common stock over a 24-month period, subject to certain conditions. In connection with the agreement, the Company issued 3,000,000 commitment shares and may issue additional shares upon the achievement of specified funding milestones. The related shares are subject to registration rights. No shares have been sold as of March 31, 2026.

~~CETI~~NOTE is12 ~~planning~~– toDISCONTINUED spin-off the Alvey oil field operations into a new entity called Texas Coastal Energy (“TCE”). CETI will receive a stock distribution of TCE common shares and a new investor group will run the operation of TCE. Refer to Subsequent event footnote for further information.OPERATIONS

~~Accordingly~~Effective October 14, 2025 the Company completed ~~has~~its ~~categorized~~spinoff of the Alvey ~~as discontinued~~oil ~~operations~~field operation to Texas Coastal Energy, Corp. (TCEC) in exchange for 8,600,000 shares of West Texas Resources, Inc (OTCID: WTXR). While this transaction was being negotiated, TCEC completed a reverse merger through which it assumed control and operational stewardship of West Texas Resources, Inc. Operating under the ~~unaudited~~WTXR ~~consolidated~~banner, ~~financial~~the ~~statements~~company has expanded its portfolio of producing oil and gas wells and reinforced its strategy to revitalize legacy oil fields across Texas. The acquisition of the Alvey oil field further accelerates WTXR’s growth trajectory.

The ~~operating~~Alvey ~~results~~oil ~~for~~field ~~discontinued~~was ~~operations~~originally acquired by ~~have~~CETI ~~been~~as ~~presented~~a pilot site to test and refine its proprietary oil production enhancement technologies. Those efforts proved instrumental in ~~the~~demonstrating ~~accompanying~~broader ~~unaudited~~applications—extending ~~consolidated~~beyond ~~statements~~oil field optimization into large-scale remediation of contaminated ~~operations~~oil, ~~for~~sludge, ~~the~~soil, ~~three~~and wastewater. As CETI’s technology and ~~nine~~strategy ~~months~~have ~~ended~~evolved, ~~September~~the Alvey asset no longer 30aligned with the Company’s core focus. By spinning off the Alvey asset, ~~2025~~CETI can fully dedicate its resources to advancing a growing portfolio of domestic and ~~2024~~international asremediation ~~discontinued~~projects. ~~operations~~At the same time, CETI and ~~are~~its ~~summarized~~shareholders ~~below:~~retain the opportunity to participate in the future value of the Alvey oil field through its continued development by a company with deep expertise in oil and gas production—ensuring the asset has a better chance to realize its full potential while CETI concentrates on its primary growth markets.

Schedule of discontinued operations consolidated statement of operations
	Three Months Ended September 30,						Nine Months Ended September 30,
	Three Months Ended March 31,
	2025			2024			2025			2024
	2026			2025
Total revenue	$	—		$	~~11,154~~—		$	~~10,477~~		$	~~20,362~~
Total cost of revenue		—			~~(3,093~~—	)		~~(2,641~~	)		~~(5,818~~	)
Gross profit		—			~~8,061~~			~~7,836~~			~~14,544~~
Operating expenses		~~70,263~~—			1881,~~341~~274			~~276,693~~			~~54,930~~
Loss from operations		~~(70,263~~—	)		(1081,~~280~~274	)		~~(268,857~~	)		~~(40,386~~	)
Other income (expense)		—			—						—
Other income (expenses)		—			—
Loss before tax expense		~~(70,263~~—	)		(1081,~~280~~274	)		~~(268,857~~	)		~~(40,386~~	)
Tax expense		—			—						—
Loss from discontinued operations	$	(70,263	)	$	(10,280	)	$	(268,857	)	$	(40,386	)
Loss from operations of discontinued operations	$	—		$	(81,274	)

CYBER ENVIRO-TECH, INC. NOTES TO UNAUDITED CONSOLIDATED FINANCIAL ~~STATEMENTS~~STATEMENTSFOR ~~FOR~~ THE THREE ~~AND NINE~~ MONTHS ENDED ~~SEPTEMBER~~MARCH 3031, ~~2025~~2026 AND ~~2024~~2025

~~The~~Since the Alvey oil field wass sold during 2025, there are no assets and liabilities of the discontinued operations at ~~September 30~~March 31, ~~2025~~2026 and December 31, ~~2024 are summarized below:~~2025.

Schedule of assets and liabilities of the discontinued operation
	September 30, 2025		December 31, 2024
Property and equipment, net (1)	$	1,972,400	$	2,019,415
Texas Railroad Commission bond (2)		62,537		62,537
Total assets of discontinued operations, non-current		2,034,937		2,081,952
Total assets	$	2,034,937	$	2,081,952
Accounts payable	$	35,892	$	25,500
Accounts payable - related party		—		30,000
Notes payable, current maturities		343,500		343,500
Liabilities of discountinued operations, current		379,392		399,000
Estimated asset retirement obligation		97,463		97,463
Liabilities of discountinued operations, non-current		97,463		97,463
Total liabilities	$	476,855	$	496,463

Oil and Gas Producing Activities

~~(1)~~The ~~Property~~Company uses the successful efforts method of accounting for oil and ~~equipment~~gas activities. Under this method, ~~net~~the costs of productive exploratory wells, all development wells, related asset retirement obligation assets, and productive leases are capitalized and amortized, principally by field, on a units-of-production basis over the life of the remaining proved reserves. Exploration costs, including personnel costs, geological and geophysical expenses, and delay rentals for oil and gas leases are charged to expense as incurred. Exploratory drilling costs are initially capitalized, but charged to expense if and when the well is determined not to have found reserves in commercial quantities. The sale of a partial interest in a proved property is accounted for as a cost recovery, and no gain or loss is recognized as long as this treatment does not significantly affect the units-of-production amortization rate. A gain or loss is recognized for all other sales of producing properties. There were capitalized costs of zero at March 31, 2026 and December 31, 2025.

~~Property~~Unproved oil and ~~equipment~~gas properties are assessed annually to determine whether they have been impaired by the drilling of dry holes on or near the related acreage or other circumstances, which atmay ~~cost~~indicate a decline in value. When impairment occurs, a loss is recognized. When leases for ~~the~~unproved ~~discontinued~~properties expire, the ~~operations~~costs ~~consisted~~thereof, net of any related allowance for impairment, is removed from the ~~following~~accounts atand ~~September~~charged 30to expense. During the three months ended March 31, ~~2025~~2026 and ~~December~~2025, there was no impairment to unproved properties. The sale of a partial interest in an unproved property is accounted for as a recovery of cost when substantial uncertainty exists as to the ultimate recovery of the cost applicable to the interest retained. A gain on the sale is recognized to the extent that the sales price exceeds the carrying amount of the unproved property. A gain or loss is recognized for all other sales of unproved properties. For the three months ending March 31, ~~2024:~~2026 and 2025, there was no gain or loss recognized for sales of unproved properties.

Schedule of property and equipment cost, for discontinued operations
	September 30, 2025			December 31, 2024			Useful lifes
Equipment	$	739,480		$	739,480		5 to 20 years
Vehicles		61,000			61,000		5 to 15 years
Well development cost		1,395,460			1,395,461
Less accumulated depreciation		(223,540	)		(176,526	)
Property, plan and equipment, net	$	1,972,400		$	2,019,415

Costs associated with development wells that are unevaluated or are waiting on access to transportation or processing facilities are reclassified into developmental wells-in-progress ("WIP"). These costs are not put into a depletable field basis until the wells are fully evaluated or access is gained to transportation and processing facilities. Costs associated with WIP are included in the cash flows from investing as part of investment in oil and gas properties. At March 31, 2026 and December 31, 2025, no capitalized developmental costs were included in WIP.

·Depreciation, ~~Once~~depletion ~~full~~and ~~production~~amortization ~~begins,~~of ~~“Well~~proved oil ~~development~~and ~~costs”~~gas ~~will~~properties beis ~~depreciated~~calculated using the units-of-production method based on ~~barrels~~proved ofreserves ~~oil produced. As of September 30, 2025, a minimal amount of oil has been produced~~ and ~~work~~estimated issalvage ~~ongoing~~values. ~~to determine how to get regular production from~~ During the ~~field.~~three Inmonths ~~addition,~~ended asMarch ~~of December~~ 31, ~~2024,~~2026 itand ~~was~~2025, ~~determined~~ the ~~fair~~Company ~~value~~recorded ofno ~~the~~depreciation, ~~Well~~depletion and ~~Development~~amortization ~~cost~~expense ~~exceeded~~on ~~their~~oil ~~fair~~and ~~value~~gas ~~and~~properties. ~~were~~The ~~written~~Company ~~down~~will bystart ~~$1,395,980.~~using ~~The~~the ~~value~~units-of-production ~~for~~method ~~both~~when ~~September~~the ~~30,~~field ~~2025~~is continuously operational and ~~December~~there ~~31,~~are ~~2024~~material ~~is $1,395,461~~sales.

~~Depreciation~~The Company reviews its proved oil and natural gas ~~expense~~properties for impairment whenever events and circumstances indicate that a decline in the ~~discontinued~~recoverability ~~operations~~of ~~for~~its ~~three~~carrying ~~and~~value ~~nine~~may ~~month periods~~have ~~ended~~occurred. ~~September~~It ~~30,~~estimates ~~2025~~the undiscounted future net cash flows of its oil and ~~2024~~natural ~~was~~gas ~~$15,273~~properties and ~~$47~~compares such undiscounted future cash flows to the carrying amount of the oil and natural gas properties to determine if the carrying amount is recoverable. If the carrying amount exceeds the estimated undiscounted future cash flows,~~015~~ the Company will adjust the carrying amount of the oil and ~~$18~~natural gas properties to fair value. During the three months ended March 31,~~434~~ 2026 and ~~$55~~2025,~~303,~~ ~~respectively~~there was no impairment to proved properties.

~~Oil~~(2) Texas Railroad Commission Bond and ~~Gas~~Estimated ~~Producing~~Asset ~~Activities~~Retirement Obligation

~~The~~To ~~Company~~cover ~~uses~~ the ~~successful~~estimated ~~efforts~~future ~~method~~asset retirement obligations of("ARO") ~~accounting~~related ~~for~~to its oil and gas ~~activities. Under this method~~properties, the ~~costs~~Company ofmaintains ~~productive~~a ~~exploratory wells~~$62,537 ~~all~~bond ~~development~~with ~~wells,~~the ~~related asset~~Railroad ~~retirement~~Commission ~~obligation~~of ~~assets,~~Texas ~~and productive leases are capitalized and amortized, principally by field, on a units-of-production~~(“RRC”). ~~basis~~With ~~over~~ the ~~life~~help of ~~the~~an ~~remaining~~outside ~~proved reserves. Exploration costs~~consultant, ~~including~~the ~~personnel~~Company ~~costs,~~estimates ~~geological~~it ~~and~~would ~~geophysical~~take ~~expenses~~$5, ~~and~~000 ~~delay~~to ~~rentals~~cap ~~for~~each ~~oil~~of ~~and~~the ~~gas~~32 ~~leases~~wells ~~are~~on ~~charged~~the toproperty ~~expense~~so asthere is ~~incurred.~~a ~~Exploratory~~liability ~~drilling~~of ~~costs are initially capitalized~~$97,463 ~~but charged~~ to ~~expense~~make ifup ~~and when~~ the ~~well is determined not to have found reserves in commercial quantities~~difference. The ~~sale~~bond ofensures athat ~~partial~~the ~~interest in~~Company awill ~~proved~~cap ~~property~~any iswells ~~accounted~~on ~~for~~the asAlvey aOil ~~cost~~Field ~~recovery,~~that it ~~and~~decides are no ~~gain~~longer orproductive. ~~loss~~Once ~~is recognized as long as this treatment does not significantly affect~~ the ~~units-of-production~~Company ~~amortization~~decides ~~rate.~~it ~~A gain or loss~~ is ~~recognized~~finished ~~for~~working ~~all~~the ~~other~~Alvey ~~sales~~Oil ~~of producing properties. There were capitalized costs of $1~~Field,~~395,461~~ atit ~~September~~can ~~30,~~apply ~~2025 and~~to ~~December~~the ~~31,~~RRC ~~2024. This amount is after a write down of $1,395,980~~ to ~~estimated~~have the ~~fair~~bond ~~value as of December 31, 2024~~repaid.

18Revisions to the liability could occur due to changes in estimated abandonment costs, changes in well economic lives, or if federal or state regulators enact new requirements regarding the abandonment of wells

~~CYBER ENVIRO-TECH, INC. NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2025 AND 2024~~18

~~Unproved~~CYBER ~~oil and gas properties are assessed annually to determine whether they have been impaired by the drilling of dry holes on or near the related acreage or other circumstances~~ENVIRO-TECH, ~~which~~ ~~may indicate a decline in value~~INC.NOTES ~~When~~TO ~~impairment~~UNAUDITED ~~occurs,~~CONSOLIDATED aFINANCIAL ~~loss~~STATEMENTSFOR isTHE ~~recognized.~~THREE ~~When~~MONTHS ~~leases~~ENDED ~~for~~MARCH ~~unproved properties expire~~31, ~~the costs~~2026 ~~thereof,~~AND ~~net of any related allowance for impairment, is removed from the accounts and charged to expense. During the three and nine months ended September 30,~~ 2025 and 2024, there was no impairment to unproved properties. The sale of a partial interest in an unproved property is accounted for as a recovery of cost when substantial uncertainty exists as to the ultimate recovery of the cost applicable to the interest retained. A gain on the sale is recognized to the extent that the sales price exceeds the carrying amount of the unproved property. A gain or loss is recognized for all other sales of unproved properties. For the nine months ending September 30, 2025 and 2024, there was no gain or loss recognized for sales of unproved properties.

~~Costs~~NOTE ~~associated~~13 ~~with~~– ~~development~~INCOME wells that are unevaluated or are waiting on access to transportation or processing facilities are reclassified into developmental wells-in-progress ("WIP"). These costs are not put into a depletable field basis until the wells are fully evaluated or access is gained to transportation and processing facilities. Costs associated with WIP are included in the cash flows from investing as part of investment in oil and gas properties. At September 30, 2025 and December 31, 2024, no capitalized developmental costs were included in WIP.TAXES

~~Depreciation,~~Deferred ~~depletion~~taxes ~~and~~are provided on a liability method ~~amortization~~whereby ofdeferred ~~proved~~tax ~~oil~~assets ~~and~~are ~~gas~~recognized ~~properties~~for isdeductible ~~calculated~~temporary ~~using~~differences ~~the~~and ~~units-of-production~~operating ~~method~~loss, ~~based~~and ontax ~~proved~~credit ~~reserves~~carryforwards and deferred ~~estimated~~tax ~~salvage~~liabilities ~~values~~are recognized for taxable temporary differences. ~~During~~Temporary differences are the ~~three~~differences ~~and~~between ~~nine~~the ~~months~~reported ~~ended~~amounts of ~~September~~assets ~~30,~~and ~~2025~~liabilities and ~~2024~~their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the ~~Company~~opinion ~~recorded~~of ~~no depreciation~~management, ~~depletion~~it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and ~~amortization~~liabilities are ~~expense~~adjusted onfor ~~oil~~the effects of changes in tax laws and ~~gas~~rates ~~properties~~on the date of enactment. The U.S. federal income tax rate of 21% is being used as the effective tax rate. The Company ~~will~~filed ~~start~~an ~~using~~extension for Federal Income taxes for the ~~units-of-production~~year ~~method~~ended ~~when~~December 31, 2025 and the Federal ~~field~~corporate istax ~~continuously~~return ~~operational~~for ~~and~~2024 ~~there~~has ~~are~~not ~~material~~been ~~sales~~filed as of June 22, 2026.

~~The~~Income ~~Company~~taxes ~~reviews~~consist ~~its proved oil and natural gas properties for impairment whenever events and circumstances indicate that a decline in the recoverability~~ of ~~its carrying value may have occurred. It estimates~~ the ~~undiscounted~~following ~~future~~components ~~net~~as ~~cash flows~~ of its oil and natural gas properties and compares such undiscounted future cash flows to the carrying amount of the oil and natural gas properties to determine if the carrying amount is recoverable. If the carrying amount exceeds the estimated undiscounted future cash flows, the Company will adjust the carrying amount of the oil and natural gas properties to fair value. During the nine months ended September 30, 2025 and 2024, there was no impairment to proved properties.:

(2) Texas Railroad Commission Bond and Estimated Asset Retirement Obligation

Schedule of income taxes
	Three months ended March 31, 2026			Three months ended March 31, 2025
Federal income tax benefit attributable to:
Current Operations	$	170,692		$	271,880
Less: Valuation allowance		(170,692	)		(271,880	)
Net provision for Federal income taxes	$	—		$	—

ToThe ~~cover~~income ~~the~~tax ~~estimated~~provision ~~future~~differs ~~asset~~from ~~retirement obligations ("ARO") related to its oil and gas properties,~~ the ~~Company~~amount ~~maintains~~of income atax ~~$62,537~~determined ~~bond~~by ~~with~~applying the ~~Railroad Commission of Texas (“RRC”)~~U.S. ~~With~~federal ~~the~~income ~~help~~tax ofrate ~~an outside consultant, the Company estimates it would take $5,000~~ to ~~cap~~pretax ~~each~~income offrom ~~the~~continuing ~~32 wells~~operations onfor the ~~property~~periods soended ~~there~~March 31, is2026 aand ~~liability~~December ~~of $97~~31,~~463~~ to make up the difference. The bond ensures that the Company will cap any wells on the Alvey Oil Field that it decides are no longer productive. Once the Company decides it is finished working the Alvey Oil Field2025, it ~~can~~due ~~apply~~ to the ~~RRC to have the bond repaid.~~following:

Revisions to the liability could occur due to changes in estimated abandonment costs, changes in well economic lives, or if federal or state regulators enact new requirements regarding the abandonment of wells

Schedule of income tax provision
	March 31, 2026			December 31, 2025
Deferred tax asset attributable to:
Net operating loss carryover	$	4,147,367		$	3,976,675
Less: Valuation allowance		(4,147,367	)		(3,976,675	)
Net deferred tax asset	$	—		$	—

~~NOTE~~At 13March –31, ~~INCOME~~2026 ~~TAXES~~and December 31, 2025, the Company had net operating loss carry forwards of $19,749,369 and $18,936,548, respectively. In addition, there was an increase of $170,692 in valuation allowance for the first three months of 2026.

~~Deferred~~Net ~~taxes~~operating ~~are~~losses ~~provided~~generated onin atax ~~liability~~years ~~method~~beginning ~~whereby~~after ~~deferred~~December ~~tax~~31, ~~assets~~2017 ~~are~~may ~~recognized~~be ~~for~~carried ~~deductible~~forward ~~temporary~~indefinitely, ~~differences~~subject ~~and~~to ~~operating~~applicable ~~loss~~limitations, ~~and~~including ~~tax~~the ~~credit~~limitation ~~carryforwards~~that ~~and~~such ~~deferred~~losses ~~tax~~may ~~liabilities~~generally ~~are~~offset ~~recognized~~no ~~for~~more ~~taxable~~than ~~temporary~~80% ~~differences. Temporary differences are the differences between the reported amounts~~ of ~~assets~~taxable ~~and~~income ~~liabilities~~in ~~and~~future ~~their~~taxable ~~tax bases~~years. ~~Deferred~~No tax ~~assets~~benefit ~~are~~has ~~reduced~~been byreported ~~a valuation allowance when,~~ in ~~the~~December ~~opinion~~2025 ~~of management,~~and it2024 isunaudited ~~more~~consolidated ~~likely~~financial ~~than~~statements ~~not~~since ~~that some portion or all of~~ the ~~deferred~~potential tax ~~assets~~benefit ~~will~~is ~~not~~offset beby ~~realized.~~a ~~Deferred~~valuation ~~tax~~allowance ~~assets and liabilities are adjusted for the effects~~ of ~~changes in tax laws and rates on~~ the ~~date~~same ~~of enactment~~amount. ~~The U.S. federal income tax rate of 21% is being used.~~

19Utilization of the Company’s net operating loss carryforwards may be subject to annual limitations under Section 382 of the Internal Revenue Code if the Company has experienced, or experiences in the future, an ownership change. Should a change in ownership occur, net operating loss carry forwards may be limited as to use in future years.

~~CYBER~~NOTE ~~ENVIRO-TECH,~~14 ~~INC.~~– ~~NOTES~~SUBSEQUENT ~~TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2025 AND 2024~~EVENTS

~~Income~~On ~~taxes~~April ~~consist~~3, 2026, the state of Wyoming recorded formation of a new class of preferred stock designated as Series D Convertible Preferred Stock, with 5,000,000 shares authorized and a par value of $0.001 per share. The Series D Convertible Preferred Stock has a one-year lockup period from the ~~following~~date ~~components~~of issuance and is convertible into shares of common stock at a ratio of ten shares of common stock for each share of Series D Convertible Preferred Stock. The Series D Convertible Preferred Stock also has voting rights equivalent to the common stock on an as-converted basis. On March 18, 2026, the board of: the Company approved the formation of this stock and then on March 25, 2026 approved the issuance of this stock effective as of March 31, 2026, for three shareholders to convert an aggregate of 19,404,168 shares of common stock into 1,940,417 shares of Series D Convertible Preferred Stock. As such, this transaction was included in the Company’s March 31, 2026 unaudited consolidated statements of stockholders’ deficit.

Schedule of income taxes
	September 30, 2025			September 30, 2024
Federal income tax benefit attributable to:
Current obligations	$	737,879		$	606,138
Less: Valuation allowance		(737,879	)		(606,138	)
Net provision for Federal income taxes	$	—		$	—

~~The~~CYBER ~~income~~ENVIRO-TECH, ~~tax provision differs from the amount of income tax determined by applying the U~~INC.S.NOTES ~~federal~~TO ~~income~~UNAUDITED ~~tax~~CONSOLIDATED ~~rate~~FINANCIAL toSTATEMENTSFOR ~~pretax~~THE ~~income~~THREE ~~from~~MONTHS ~~continuing~~ENDED ~~operations~~MARCH ~~for the periods ended September 30~~31, ~~2025~~2026 ~~and~~AND ~~September 30, 2024, due to the following:~~2025

Schedule of income tax provision
	September 30, 2025			September 30, 2024
Deferred tax asset attributable to:
Net operating loss carryover	$	4,199,460		$	2,018,122
Less: Valuation allowance		(4,199,460	)		(2,018,122	)
Net deferred tax asset	$	—		$	—

On April 6, 2026, Dan Leboffe resigned from the Company’s Board of Directors and joined the Company’s newly created Advisory Board. Also on April 6, 2026, the Company announced the creation of its Advisory Board and appointed Brian Feingold and Dan Leboffe as members. Mr. Leboffe, the Company’s former Chief Financial Officer and former director, transitioned to the Advisory Board. Mr. Feingold has over 30 years of experience across emerging technologies and global markets, including strategic alliances, mergers and acquisitions, capital formation, and electrical engineering.

~~At September~~On 30April 7, ~~2025~~2026, the Company ~~had~~appointed ~~net~~Brianna ~~operating loss carry forwards of $19~~Stoecklein,~~997,429~~ ~~which~~Chief ~~would~~Executive ~~result~~Officer ~~in a deferred tax asset~~ of $4AirPower USA,~~199,460, with~~ anto ~~effective~~the ~~tax~~Company’s ~~rate~~Board of ~~21%,~~Directors. ~~that~~Ms. ~~may~~Stoecklein’s appointment beis ~~offset~~intended ~~against~~to ~~future~~support ~~taxable income from~~ the ~~year~~Company’s ~~2025~~strategic toalignment ~~2040.~~with Noits ~~tax~~exclusive ~~benefit~~AirPower ~~has~~manufacturing ~~been~~and distribution ~~reported~~agreement. inIn addition, the ~~September~~Company ~~2025 and~~provided ~~2024~~AirPower ~~unaudited~~USA ~~consolidated~~5.5M ~~financial~~common ~~statements~~shares ~~since~~of ~~the~~stock ~~potential~~and ~~tax~~40K ~~benefit~~shares isof ~~offset~~Series byA aPreferred ~~valuation~~stock ~~allowance~~as ofcollateral on the ~~same amount~~agreement.

~~Due~~On toApril 15, 2026, the Company ~~change~~borrowed in$55,000 ~~ownership~~from ~~provisions~~a commercial lender at 7% interest rate and the ability of the ~~Tax~~lender at any time after issuance of the ~~Reform~~note ~~Act~~to have the ability to convert at the lesser of ~~1986,~~10 ~~net~~cents ~~operating~~a ~~loss~~share ~~carryforwards~~or ~~for~~70% ~~Federal~~of ~~Income~~the ~~tax~~lowest ~~reporting~~traded ~~purposes~~price ~~are~~of ~~subject~~the tocommon ~~annual~~stock ~~limitations.~~on ~~Should~~the OTCQB aon ~~change~~any intrading ~~ownership~~day ~~occur,~~during ~~net~~the ~~operating~~twenty ~~loss~~(20) ~~carryforwards~~trading ~~may~~days beprior ~~limited~~to asthe torespective ~~use~~conversion indate. ~~future~~In ~~years~~addition, the Company gave the lender 366,667 warrants priced at $0.15.

~~NOTE~~On 14April –30,2026, ~~SUBSEQUENT~~Deborah Casper-Stone ~~EVENTS~~resigned as CFO and Dan Leboffe was reinstated as CFO.

~~Management~~On ~~has~~May ~~evaluated~~5, ~~events~~2026, ~~and~~the parties ~~transactions~~agreed ~~for potential~~to ~~recognition~~expand orthe ~~disclosure~~distribution ~~through~~territory ~~the~~of ~~date~~CETI ~~the~~in ~~unaudited~~consideration ~~consolidated~~for ~~financial~~55 ~~statements~~million ~~were~~shares ~~issued.~~of ~~The~~common ~~following~~stock ~~are~~held ~~subsequent~~in reserve until ~~events~~completion ~~that~~of ~~the~~due ~~Company~~diligence ~~considers~~scheduled ~~may~~for beJuly ~~material:~~2026.

·May ~~New~~5, ~~money~~2026, ~~raised~~for ~~from~~the AirPower ~~investors~~agreement, ~~since~~the ~~September~~parties ~~30,~~have ~~2025~~agreed ~~totaled~~that ~~$210,000~~the infive ~~the~~year ~~form~~term ofwill ~~convertible~~not ~~debentures~~begin until July 2026 and therefore any monies paid so far will be considered deposits.

·On ~~The~~May ~~Company~~6, is2026, in the ~~process~~Company borrowed of$25,000 ~~filing~~from an ~~S-1~~individual ~~Registration~~with ~~statement~~a ~~which,~~promise ~~among~~to ~~other~~pay ~~things~~back a total of $50,000 ~~will~~within ~~give~~twenty itdays. ~~the~~As ~~ability~~of toMay ~~raise~~26, ~~money~~2026, ~~through~~this ~~the~~loan ~~sale~~is in ofdefault ~~common~~and ~~stock~~is accruing a $300/day late penalty fee.

·On ~~Effective~~May ~~October 14~~11, ~~2025~~ 2026, the Company ~~completed~~entered ~~its~~into ~~spinoff~~a Sale of ~~the~~Future ~~Alvey~~Receipts ~~Oil~~Agreement ~~Field~~with ~~operation~~Essentia toFunding ~~Texas~~pursuant ~~Coastal~~to ~~Energy,~~which ~~Corp.~~the ~~(“TCE”).~~Company ~~While~~received ~~this~~gross proceeds ~~transaction~~of ~~was being negotiated~~$20,000. After ~~TCE~~deduction ~~completed~~of a ~~reverse~~$2,000 origination ~~merger~~fee, ~~through~~the ~~which~~Company itreceived ~~assumed~~net ~~control~~proceeds ~~and operational stewardship~~ of ~~West Texas Resources~~$18, ~~Inc~~000. Under ~~(OTCID: WTXR). Operating under~~ the ~~WTXR banner~~agreement, the ~~company~~Company ~~has~~sold ~~expanded its portfolio~~ $30,000 of ~~producing~~future ~~oil~~receivables and ~~gas~~agreed ~~wells and reinforced its strategy~~ to ~~revitalize~~remit ~~legacy oil fields across Texas. The acquisition of the Alvey Oil Field further accelerates WTXR’s growth trajectory. The Alvey Oil Field was originally acquired by CETI as~~ a ~~pilot~~specified ~~site~~percentage to test and refine its proprietary oil production enhancement technologies. Those efforts proved instrumental in demonstrating broader applications—extending beyond oil field optimization into large-scale remediation of ~~contaminated~~future ~~oil,~~receipts ~~sludge,~~until ~~soil, and wastewater. As CETI’s technology and strategy have evolved,~~ the ~~Alvey~~purchased ~~asset~~amount nohas ~~longer~~been ~~aligned with the company’s core focus~~delivered. ByAs ~~spinning~~an ~~off~~unintended ~~the~~consequence ~~Alvey asset, CETI can fully dedicate its resources to advancing a growing portfolio~~ of ~~domestic~~taking ~~and~~out ~~international~~this ~~remediation projects. At the same time~~loan, ~~CETI and its shareholders retain~~ the ~~opportunity~~Company toviolated ~~participate in~~ the ~~future~~terms ~~value~~ of ~~the Alvey Oil Field through its continued development by~~ a ~~company~~prior ~~with~~loan ~~deep expertise in oil~~ and ~~gas~~is ~~production—ensuring~~ in the ~~asset~~process ~~has the best chance to realize its full potential while CETI concentrates on its primary growth markets. The assets, liabilities and results~~ of ~~operation~~resolving ~~related~~the ~~to Alvey, continue to be shown in discontinued operations as of September 30, 2025~~issue.

20On May 28, 2026, the Company approved the issuance of 200K of Series D Convertible Preferred stock to Dan Leboffe, CFO, 20K of Series D Convertible Preferred stock to Brook Brost, office manager and 25K of Series D Convertible Preferred stock to Donald Gritten, director.

~~CYBER~~On ~~ENVIRO-TECH~~June 17, ~~INC~~2026, the Company received notice of default on one of its loan for failure to file its 10-Q on a timely basis. Since the Company is close to filing its 10-Q, it is in conversation with the lender to resolve the issue.

Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations.

The following discussion and analysis should be read in conjunction with our unaudited consolidated financial statements, including the notes thereto, appearing in this Form 10-Q and are hereby referenced. The following discussion contains forward-looking statements that reflect our plans, estimates and beliefs. Our actual results could differ materially from those discussed in the forward-looking statements. Factors that could cause or contribute to such differences include, but are not limited to, those discussed below and elsewhere in this report. You should not place undue certainty on these forward-looking statements, which apply only as of the date of this report. We believe it is important to communicate our expectations. However, our management disclaims any obligation to update any forward-looking statements whether as a result of new information, future events or otherwise.

These forward-looking statements are based on our management’s current expectations and beliefs and involve numerous risks and uncertainties that could cause actual results to differ materially from expectations. You should not rely upon these forward-looking statements as predictions of future events because we cannot assure you that the events or circumstances reflected in these statements will be achieved or will occur. You can identify a forward-looking statement by the use of the forward-terminology, including words such as “may”, “will”, “believes”, “anticipates”, “estimates”, “expects”, “continues”, “should”, “seeks”, “intends”, “plans”, and/or words of similar import, or the negative of these words and phrases or other variations of these words and phrases or comparable terminology. These forward-looking statements relate to, among other things: our sales, results of operations and anticipated cash flows; capital expenditures; depreciation and amortization expenses; sales, general and administrative expenses; our ability to maintain and develop relationship with our existing and potential future customers, and, our ability to maintain a level of investment that is required to remain competitive. Many factors could cause our actual results to differ materially from those projected in these forward-looking statements, including, but not limited to: variability of our revenues and financial performance; risks associated with technological changes; the acceptance of our products in the marketplace by existing and potential customers; disruption of operations or increases in expenses due to our involvement with litigation or caused by civil or political unrest or other catastrophic events; general economic conditions, government mandates; and, the continued employment of our key personnel and other risks associated with competition.

GENERAL OVERVIEW

Business Background

~~CYBER~~Cyber ~~ENVIRO~~Enviro-~~TECH~~Tech, ~~INC~~Inc. (CETI) is aan ~~publicly~~environmental ~~held Wyoming~~technology company focused on sustainable solutions for the remediation of contaminated industrial wastewater, with an initial emphasis on the oil and gas sector. The Company develops and ~~water~~deploys ~~filtration~~proprietary ~~technology~~equipment, ~~company~~biochemical ~~that~~products, ~~designs~~and ~~water~~treatment ~~purification~~processes ~~solutions~~to ~~for~~address ~~commercial~~complex hazardous ~~applications~~waste and ~~industries~~environmental challenges across global markets.

CETI has entered into a manufacturing and distribution agreement with Air Power USA to commercialize deployable, zero-emission energy systems. Powered by compressed air and designed for off-grid applications, these systems provide scalable, continuous power with no fuel and no emissions. This capability complements CETI’s environmental solutions and strengthens its value proposition to industrial clients.

The Company is headquartered in Scottsdale, Arizona, with additional offices in Istanbul, Turkey, and Dubai, United Arab Emirates.

Our principal executive office is located at Cyber Enviro-Tech, Inc., 6991 E. Camelback Road, Suite D-300, Scottsdale, Arizona 85251. Our telephone number is 866 687-6856. Our Internet site is located at: www.cyberenviro.tech. We maintain our statutory registered agent's office at Registered Agents Inc. 30 N Gould St Ste R Sheridan, WY 82801 USA Telephone Number. (307) 200-2803

On June 12, 2020, the District Court of Laramie County, Wyoming appointed Benjamin Berry of Synergy Management Group LLC (“Synergy”) as custodian of the Company.

On September 3, 2020, Synergy and Global Environmental Technologies, Inc. (“Global”), entered into a Securities Purchase Agreement, whereby Synergy sold its one share of Special Series A preferred stock and one-half share of Series C preferred stock to Global Environmental Technologies, Inc.

On September 23, 2020, the Company entered into a share exchange agreement with Global Environmental Technologies, Inc., (“Global”) a Wyoming corporation. Per the terms of the agreement, NexGen Holdings Corp exchanged thirty-five shares of common stock for one share of Global.

On October 6, 2020, the Company formally changed its name with the State of Wyoming from NexGen Holdings Corp to Cyber Enviro-Tech, Inc.

CYBER ENVIRO-TECH, INC.

DESCRIPTION OF BUSINESS

Cyber Enviro-Tech, Inc. (CETI) is aan ~~water science technology~~environmental technology company ~~focusing~~focused on sustainable solutions for the remediation of contaminated industrial wastewater, with an initial emphasis on the oil &and gas ~~industry~~sector. WeThe ~~are an~~Company ~~emerging~~develops ~~growth company with limited revenues~~ and ~~operating~~deploys ~~history.~~proprietary Our independent auditor has issued an audit opinion which includes a statement expressing substantial doubt as to our ability to continue as a going concern. Our pilot project is an oil field in West Texas. We currently own the mineral rights to a 479- acreequipment, ~~33-well,~~biochemical ~~located in Callahan County~~products, ~~Texas.~~and Intreatment ~~addition,~~processes itto ~~is anticipated that the~~address ~~Company~~complex ~~will~~hazardous ~~soon~~waste ~~be testing its water filtration process in Arizona, USA~~ and ~~the~~environmental ~~Middle~~challenges ~~East~~across ~~and~~global ~~in meat packing plants in the United States~~markets.

The Company is headquartered in Scottsdale, Arizona, with additional offices in Istanbul, Turkey, and Dubai, United Arab Emirates.

The Alvey Oil Field was originally acquired by CETI as a pilot site to test and refine its proprietary oil production enhancement technologies. Those efforts proved instrumental in demonstrating broader applications—extending beyond oil field optimization into large-scale remediation of contaminated oil, sludge, soil, and wastewater. As CETI’s technology and strategy have evolved, the Alvey asset no longer aligned with the Company’s core focus On October 14, 2025, CETI exchanged all assets related to the Alvey oil field operation for 8,600,000 common shares of West Texas Resources Incorporated, (“WTXR”). By spinning off the Alvey asset, CETI can fully dedicate its resources to advancing a growing portfolio of domestic and international remediation projects. At the same time, CETI and its shareholders retain the opportunity to participate in the future value of the Alvey Oil Field through its continued development by a company with expertise in oil and gas production—ensuring the asset has a better chance to realize its full potential while CETI concentrates on its primary growth markets.

GENERAL OVERVIEW

Form and year of organization;

Cyber Enviro-Tech, Inc., also referred to as “CETI” and the “Company”, was founded in the State of Wyoming as Electronic Biotek, Inc in April 1986.

Bankruptcy, receivership;

The Company has never filed Bankruptcy or been involved in any receiverships or similar proceedings.

Material reclassification;

The Company has been known by a variety of names since its inception in the State of Wyoming as Electronic Biotek, Inc. In 2020, CETI through its previous name, Globel Technologies, Inc. (“Global”) acquired NexGen Holdings Corp via a reverse merger. Subsequent to the reverse merger, the Company changed its name to Cyber Enviro-Tech, Inc. Below lists the names that the Company has been known as since inception as well as the dates those names were active:

Cyber Enviro-Tech, Inc - CURRENT.

NexGen Holdings Corp - Until ~~April~~October 306, ~~2021~~2020

WindPower Innovations, Inc. until January 2014

Educational Services International, Inc. until November 2009

Bio-Life Systems, Inc. until November 2001

Biolectronics, Corp. to April 1992

Electronic Biotek, Inc. April 1986

Business of the Cyber Enviro-Tech, Inc.;

Cyber Enviro-Tech, Inc. (CETI) is aan ~~water~~environmental ~~science~~ technology company ~~focusing~~focused on sustainable solutions for the remediation of contaminated industrial wastewater, with an initial emphasis on the oil and & gas ~~industry~~sector. WeThe ~~do this~~Company bydevelops ~~integrating~~and ~~technologies~~deploys toproprietary ~~include cyber~~equipment, ~~aerospace,~~biochemical ~~satellite~~products, ~~industrial~~ and AItreatment ~~engineering~~processes ~~telemetry.~~to ~~Our~~address ~~water filtration,~~complex ~~wastewater~~hazardous ~~and~~waste ~~alternative energy systems will have neural sensors, controls~~ and ~~networks~~environmental -challenges ~~all~~across ~~connected~~global ~~to a cellular device~~markets.

Our pilot project was an oil field in West Texas. We previously owned the mineral rights to a 479- acre, 33-well, located in Callahan County, Texas. This oil field operation know as the Alvey oil field is intended to be spun-off into a new entity in the near future and is shown as discontinued operations in the accompanying unaudited consolidated financial statements. In addition, the Company is continuing the development and testing of its water filtration machine in Texas as well as looking to place its oil and soil remediation systems in the Middle East and its water remediation systems in the meat packing industry and with municipalities.

Our focus for the current fiscal year is on:

1) Executing contracts for water remediation operations in the US and Middle East.

2) Expanding our water and oil remediation operations in the Middle East and Texas

3) Completing the development of additional tests with at least one meat packing client

~~CYBER~~On ~~ENVIRO~~March 23, 2026 we announced we entered into a manufacturing and distribution agreement with AirPower USA, securing exclusive territory rights to manufacture and distribute zero-~~TECH~~emission energy systems powered by compressed air across key international markets. This agreement provides CETI with a tangible, ~~INC~~revenue-oriented platform through the deployment of AirPower's clean energy generation technology. The Company expects initial project activity and potential deployments in the second half of 2026, aligning with CETI's broader strategy to prioritize revenue-producing opportunities and scalable environmental solutions.

~~Sales Strategy –~~ CETI’s ~~B2B~~continues ~~Sales Strategy~~to ~~includes~~evaluate ~~partnering~~its ~~with~~existing ~~individuals and companies who have many years of experience and developed relationships within their~~remediation ~~respective~~business ~~targeted~~while ~~verticals.~~expanding ~~Prior~~its ~~knowledge~~environmental offootprint ~~those~~into ~~specific~~complementary ~~industry issues~~sectors, ~~water~~including ~~filtration~~clean ~~needs,~~power ~~history~~generation and ~~relationships~~sustainable ~~developed~~infrastructure ~~over~~solutions. ~~many~~The ~~years~~Company ~~will~~intends ~~enable us~~ to ~~shorten~~leverage ~~the~~its ~~sales~~established ~~cycle~~international ~~for~~relationships ~~our~~to ~~water~~support ~~filtration~~distribution, ~~system.~~project ~~As of September 30~~development, ~~2025 the Company is working~~and ~~with~~market aentry ~~company~~initiatives infor ~~the~~AirPower ~~Middle East as well as with three other individuals who are focused on operations domestically and in South America~~systems.

~~Market~~Building ~~Demand~~on ~~and~~this ~~Size~~momentum, - CETI’s ~~water~~has multiple ~~filtration~~projects ~~system~~in ~~can~~its bedevelopment ~~modified~~pipeline ~~to address many of the water contamination issues~~ that ~~exists~~are ~~anywhere~~expected into ~~the~~come ~~world.~~online ~~The~~during ~~markets envisioned for~~ the ~~CETI~~second ~~water~~half ~~filtration~~of ~~system~~2026, ~~when~~positioning ~~funds~~the ~~permit,~~Company ~~would~~for bepotential revenue ~~both~~growth ~~domestic~~and ~~(U.S.)~~expanded ~~and~~commercial ~~foreign~~traction.

Sales Strategy – CETI’s B2B Sales Strategy will include partnering with individuals and companies who have many years of experience and developed relationships within their respective aforementioned targeted verticals. Prior knowledge of those specific industry issues, water filtration needs, history and relationships developed over many years will enable them to shorten the sales cycle for our water filtration system. As of June 22, 2026, the Company has agreements with several individuals who are pursuing a variety of opportunities but no contracts have been ratified so far.

Market Demand and Size - CETI’s water filtration system can be modified to address many of the water contamination issues that exist worldwide. The markets envisioned for the CETI water system when funds permit would be both domestic (U.S.) and global.

Government Regulation

We are subject to government regulations that regulate businesses generally, such as compliance with regulatory requirements of federal, state, and local agencies and authorities, including regulations concerning workplace safety and labor relations. In addition, our operations are affected by federal and state laws relating to marketing practices in the oil industry and/or expansion of operations; a change to or changes to government regulations; a general economic slowdown; a significant decrease in the price of West Texas Intermediate crude. Any change in one or more of these factors could reduce our ability to earn and grow revenue in future periods.

Research and Development

For the ~~year~~periods ending ~~December~~March 31, ~~2024~~2026 and March 31, ~~CETI~~2025, we spent approximately ~~$1.5~~nil ~~million~~and $268k in research and development of our oil/water filtration products and ~~processes~~process, ~~and~~respectively. In addition, from 2021 through December 31, 2024, approximately $13.~~06M~~4 million was invested in the Alvey Ranch Oil field to test our new technologies in opening up the ~~nine~~downhole ~~months~~fractures ~~ended~~and ~~September~~removing 30contaminants from the reservoir for increased oil production and these expenditures had been capitalized. Effective October 14, 2025, the Alvey oil field was sold to another company as the Company intends to focus its efforts on water and oil/soil remediation as well as clean energy production.

In addition, from 2021 through December 31, 2024, approximately $3.4 million was invested in the Alvey Ranch Oil field to prove our new technologies in opening up the downhole fractures and removing contaminants from the reservoir for increased oil production were capitalized. All costs incurred to keep the Alvey field active, during the nine months ended September 30, 2025 were expensed.

Personnel

As of ~~September~~March 3031, ~~2025~~2026, ~~the~~we ~~Company~~have ~~has~~ no employees but the ~~and~~Company 9does have 7 full-time and part-time consultants.

~~CYBER~~Results ~~ENVIRO-TECH~~of Operations for the Three Months Ending March 31, ~~INC.~~2026 and 2025:

Results of Operations for the Three Months Ending September 30, 2025 and 2024:


	2026			2025			$ Change			% Change
Revenue:
Gross sales	$	—		$	—		$	—			0.00	%
Cost of sales		—			—			—			0.00	%
Gross margin		—			—			—			0.00	%

Operating Expenses:
Professional fees		62,913			151,120			(88,207	)		-58.4	%
General and administrative		173,843			218,648			(44,805	)		-20.5	%
Consulting		176,534			515,189			(338,655	)		-65.7	%
Total operating expenses		413,290			884,957			(471,667	)		-53.3	%

Loss from continuing operations		(413,290	)		(884,957	)		471,667			-53.3	%

Other Income (Expense):
Change in fair value of derivatives		(366,009	)		(202,710	)		(163,299	)		80.6	%
Loss on issuance of derivatives		(1,086,158	)		(17,676	)		(1,068,482	)		6044.8	%
Gain on extinguishment of derivative liability		28,573			351,971			(323,398	)		-91.9	%
Change in fair value of contingent liability		174,675			15,000			159,675			1064.5	%
Interest income		3,366			3,288			78			2.4	%
Interest expense		(402,897	)		(331,723	)		(71,174	)		21.5	%
Total other income (expense)		(1,648,450	)		(181,850	)		(1,466,600	)		806.5	%

Loss from continuing operations		(2,061,740	)		(1,066,807	)		(994,933	)		93.3	%

Discontinued Operations:
Loss from discontinued operations		—			(81,274	)		81,274			-100.0	%
Loss from discontinued operations		—			(81,274	)		81,274			-100.0	%

Net loss		(2,061,740	)		(1,148,081	)		(913,659	)		79.6	%


Net loss attributable:
Net loss attributable to noncontrolling interest		—			(4,530	)		4,530			-100.0	%
Net loss attributable to common stockholders		(2,061,740	)		(1,143,551	)		(918,189	)		80.3	%
Net loss	$	(2,061,740	)	$	(1,148,081	)	$	(913,659	)		79.6	%

	Three Months Ended			Three Months Ended
	September 30, 2025			September 30, 2024			$			%
Revenue:
Gross sales	$	—		$	10,666		$	(10,666	)		-100.0	%
Cost of sales		—			5,265			(5,265	)		-100.0	%
Gross margin		—			5,401			(5,401	)		-100.00	%
Operating Expenses:
Professional fees		111,303			17,500			93,803			536.0	%
General and administrative		164,849			236,236			(71,387	)		-30.2	%
Consulting		247,600			419,736			(172,136	)		-41.0	%
Total operating expenses	$	523,752		$	673,472		$	(149,720	)		-22.2	%
Loss from continuing operations		(523,752	)		(668,071	)		144,319			-21.6	%
Other Income (Expense):
Change in fair value of derivatives		327,468			38,747			288,721			745.1	%
Loss on issuance of derivative		(553,894	)		—			(553,894	)		-100	%
Gain on extinguishment of derivative liability		682,930			—			682,930			100.0	%
Change in fair value of contingent liability		(43,250	)		—			(43,250	)		-100	%
Amortization of intangible assets		—			(28,213	)		28,213			-100.0	%
Interest income		4,309			2,912			1,397			48.0	%
Interest expense		(621,666	)		(166,984	)		(454,682	)		272.3	%
Total other income (expense)		(204,103	)		(153,538	)		(50,565	)		32.9	%
Loss from continuing operations		(727,855	)		(821,609	)		93,754			-11.4	%
Discontinued Operations:
Loss from operations of discontinued operations		(70,263	)		(10,280	)		(59,983	)		583.5	%
Net loss		(798,118	)		(831,889	)		33,771			-4.1	%
Net loss attributable:
Net loss attributable to noncontrolling interest		(14,564	)		(3,645	)		(10,919	)		299.6	%
Net loss attributable to common stockholders		(783,554	)		(828,244	)		44,690			-5.4	%
Net loss	$	(798,118	)	$	(831,889	)	$	33,771			-4.1	%

~~CYBER~~General ~~ENVIRO~~and administrative Expenses. General and administrative expenses for the three months ended March 31, 2026 were down by -~~TECH~~20.5% versus 2025 largely due to a decrease in advertising and promotion of $16,554 ~~INC~~and decrease in travel expense of $108,794 offsetting an increase in water sampling of $73,700. The Company resources were more constrained in 2026 and therefore travel was curtailed. The water sampling was done for a specific client in 2026 that the Company did not have in the first quarter of 2025.

Professional fees. ~~Professional~~These fees ~~for~~are largely ~~the~~made ~~three~~up ~~months~~of ~~ended~~audit ~~September~~and ~~30,~~audit-related ~~2025~~fees ~~increased by~~ ($~~94k~~32,913 orand ~~536.0%~~$48,920 asduring ~~compared to~~ the ~~same~~periods ~~period in~~ending ~~2024~~March ~~due~~31, to2026 ~~increase~~and in2025 ~~audit~~respectively) and legal ~~audit-related~~ fees of ($~~19k~~30,000 ~~plus~~and ~~increase of~~ $~~75k~~31,500 induring ~~legal fees related to a lawsuit which arose from~~ the ~~Company’s~~periods ~~withdrawal~~ending ofMarch a31, ~~project~~2026 ofand a2025, ~~salt~~respectively) ~~water~~and, ~~disposal facility~~ in ~~Oklahoma~~2025, ~~and~~another ~~general~~$66,250 ~~legal~~worth ~~services~~of fees related to ~~standard corporate~~the ~~compliance~~Green Bond fundraising project.

~~General~~Consulting ~~and~~Fees. ~~administrative~~Decreased ~~Expenses~~by 65.7% ~~General~~or $338,655 due to a number of factors impacting 2025 and ~~administrative~~not ~~expenses~~2026: ~~for~~Two ~~the~~consultants ~~three~~had ~~months~~amortization ~~ended~~of ~~September~~their ~~30,~~stock compensation finish in 2025, ~~decreased~~there bywere ~~$71k,~~consulting orexpenses ~~30.2%,~~associated ~~compared~~with tothe ~~2024.~~pursuit ~~The~~of ~~three months~~the ~~ended~~Green ~~September~~Bond, 30TJ Agardy, ~~2024~~former ~~included~~President ~~$60k~~was still employed in ~~costs~~the ~~for~~first ~~the~~quarter ~~West~~of ~~Fox~~2025 ~~Salt~~and, ~~Water~~lastly, ~~Disposal~~a ~~Project~~marketing ~~which~~expense ~~was~~plus ~~discontinued~~cost ~~and~~of ~~$8k~~warrants ~~for equipment~~totaled ~~repairs~~$137,981. noThese ~~associated~~four ~~costs~~items ~~were~~account ~~incurred~~for ~~during~~ almost the ~~three~~entire ~~months~~decrease ~~ended~~in ~~September~~2026 ~~30,~~vs 2025.

~~Consulting~~Other ~~fees~~income (expense). ~~Consulting~~Much ~~fees decreased~~of bythis increased loss of $~~172k~~1,466,600 orrelates ~~41.0%~~to derivative accounting – changes in fair value of derivatives of $163,299, ~~due~~loss toon ~~reduction~~issuance of derivative of $1,068,482, and a decrease in ~~consulting~~gain ~~fees~~on extinguishment of $323,398. This derivative accounting is largely associated with commercial ~~the~~debt ~~Alvey~~of ~~oil~~which ~~field~~there ~~efforts.~~was A$1,063,469 ~~total~~as of ~~$65k~~March ~~and~~31, 2026 versus $~~187k~~104,075 ~~are~~as ~~from~~of March 31, 2025. In addition, the increased commercial debt also impacted the increase in interest expense of $71,174 since the non-~~cash~~commercial convertible debentures were virtually unchanged between March 31, ~~stock-based~~2026 ~~compensation~~and 2025 at $2,437,500 ~~for~~and $2,487,000, respectively. Also, the ~~quarter~~change ~~ended~~in ~~September~~fair 30value of the contingent liability improved and decreased by around $175,000 ~~2025~~due to completion of the three year stock guarantee period and ~~2024~~CETI’s share price being close to the guarantee during the last three years. All of this resulted in an increased loss of $1,466,600 ~~respectively~~year over year.

~~Other~~ Net income (~~expense~~loss). ~~Changes in other income and expenses are primarily driven by the derivatives for loans taken~~ from ~~one~~continuing ~~lender~~operations. ~~For~~The ~~the~~above ~~derivative~~changes ~~related~~resulted ~~accounts,~~in ~~these~~net ~~are~~loss ~~driven by loans whereas the lender has a conversion component if the loan is not paid off. Historically the Company has always repaid the debt instead~~ of ~~allowing a conversion. However~~$2, ~~for accounting purposes~~061,740 wein ~~must account for~~ the ~~potential~~first ~~conversion. During the~~ three months ~~ended~~of ~~September~~2026 ~~30,~~compared ~~2025,~~to ~~nine~~a ~~new~~net ~~loan~~loss ~~was~~of ~~executed~~$1,066,807 ~~resulting~~ in ~~a $554k~~2025. ~~increase~~Decreases in ~~loss~~operating onexpenses ~~issuance~~ of ~~derivatives. Additionally~~$471, ~~during~~667 ~~the~~were ~~three~~offset ~~months~~by ~~ended September 30, 2025, nine loan was paid off as compared to two loans paid off during~~ the ~~corresponding~~increase ~~period~~ in ~~2024,~~other ~~resulting~~expense inas anoted ~~$683k increase in gain on extinguishment of derivative liability~~above.

~~Amortization~~Discontinued ofoperations: ~~intangible~~The ~~assets decreased 100%~~Company ~~since~~sold the ~~underlying~~Alvey ~~asset~~oil ~~was~~field ~~fully~~in ~~written~~fourth ~~off~~quarter at2025, ~~the end of 2024~~ and, ~~therefore,~~this norepresents ~~amortization~~the ~~was~~non-capitalized ~~taken~~expenses inrelated to ~~2025~~the Alvey.

Interest income increased by $1k or 48% over the prior year due to an increase in the underlying receivable due to CETI.

Interest expense increased by $455k, or 272.3% due to convertible notes with derivative components being exercised during the third quarter resulting in recognition of $400k in interest expense. Additionally, we had more convertible notes outstanding at September 30, 2025 as compared to 2024 resulting in greater interest expense.

Loss from continuing operations. The aforementioned changes resulted in a net loss for the quarter of $728k compared to a net loss of $822k in 2024, a decrease of 11.4%. Decreases in operating expenses of $150k were offset by the slight increase in other expenses of $51k resulting in the net change to decrease in loss from continuing operations of $94k as compared to the three months ended September 30, 2024.

Loss from discounted operations. Discontinued operations had a net loss for the quarter of $70k compared to a net loss of $10k in 2024. The increase in loss of $60k resulted from greater field repairs and maintenance in 2025 as compared to the same period in 2024.

CYBER ENVIRO-TECH, INC.

Results of Operations for the Nine months Ending September 30, 2025 and 2024

	Nine Months Ended			Nine Months Ended
	September 30, 2025			September 30, 2024			$			%
Revenue:
Gross sales	$	—		$	10,666		$	(10,666	)		-100.00	%
Cost of sales		—			5,265			(5,265	)		-100.00	%
Gross margin		—			5,401			(5,401	)		-100.00	%
Operating Expenses:
Professional fees		294,414			91,632			202,782			221.3	%
General and administrative		650,408			784,943			(134,535	)		-17.1	%
Consulting		1,190,268			1,301,909			(111,641	)		-8.6	%
Total operating expenses	$	2,135,090		$	2,178,484		$	(43,394	)		-2.0	%
Loss from continuing operations		(2,135,090	)		(2,173,083	)		37,993			-1.7	%
Other Income (Expense):
Change in fair value of derivatives		186,076			20,367			165,709			813.6	%
Loss on issuance of derivative		(629,108	)		(109,043	)		(520,065	)		476.9	%
Gain on extinguishment of derivative liability		1,045,502			264,539			780,963			295.2	%
Change in fair value of contingent liability		(18,250	)		—			(18,250	)		100.0	%
Amortization of intangible assets		—			(84,638	)		84,638			-100.0	%
Interest income		11,627			7,596			4,031			53.1	%
Interest expense		(1,121,390	)		(587,762	)		(533,628	)		90.8	%
Total other income (expense)		(525,543	)		(488,941	)		(36,602	)		7.5	%
Loss from continuing operations		(2,660,633	)		(2,662,024	)		1,391			-0.1	%
Discontinued Operations:
Loss from operations of discontinued operations		(268,857	)		(40,386	)		(228,471	)		565.7	%
Net loss		(2,929,490	)		(2,702,410	)		(227,080	)		8.4	%
Net loss attributable:
Net loss attributable to noncontrolling interest		(31,653	)		(3,645	)		(28,008	)		768.4	%
Net loss attributable to common stockholders		(2,897,837	)		(2,698,765	)		(199,072	)		7.4	%
Net loss	$	(2,929,490	)	$	(2,702,410	)	$	(227,080	)		8.4	%

CYBER ENVIRO-TECH, INC.

Professional fees. Professional fees increased by $203k, or 221.3%, largely due to an increase in legal fees related to preparation to file an S-1 registration statement as well preparing responses to a lawsuit which arose from the Company’s withdrawal of a project of a salt water disposal facility in Oklahoma. In addition, audit and audit related fees increased by $20k year over year.

General and administrative Expenses. General and administrative expenses for the nine months ended September 30, 2025 decreased by $135k , or 17.1% compared to 2024 largely due to a decrease in advertising and promotion of $83k and utilization of materials related to water sampling of $149k offset by increases travel costs to due to expansion of overseas operations of $100k.

Consulting fees. Consulting fees for the nine months ended September 30, 2025 decreased by $112k, or 8.6%, compared to the nine months ended September 30,2024. This decrease was driven by reduced consulting costs related to the Alvey project and partially offset by an increase in consulting fees related to related to the potential funding of the overseas Green Bond. The portion of consulting fees from non-cash, stock-based compensation, total $448k and $746k for the first nine months of 2025 and 2024, respectively.

Other income (expense). Changes in other income and expenses are primarily driven by the derivatives for loans taken from one lender. For the derivative related accounts, these are driven by loans by the lender that have a conversion component if the loan is not paid off. Historically the Company has always repaid the debt instead of allowing a conversion. However, for accounting purposes, we must account for the potential conversion. For the nine months ended September 30, 2025, fair value of derivates decreased by $166k primarily due to having two loans outstanding at September 30, 2024 compared to four loans outstanding at September 30, 2025. Gain on extinguishment of derivative liabilities increased by $781k and partially offset by a loss on issuance of derivatives of $520k, during the nine months ended September 30, 2025 compared to the corresponding period in 2024 primarily related to one convertible debenture which included a derivative component which was converted to stock in March 2025, resulting in an increase in gain of $217k.

Amortization of intangible assets is 100% decreased since the underlying asset was fully written off at the end of 2024 and, therefore, no amortization was taken in 2025.

Interest income increased 53.1% over the prior year due to an increase in the underlying receivable due to CETI.

Interest expense increased by 90.8% over the prior year due several convertible notes with a derivative component that were converted during the nine months ended September 30, 2025, resulting in an increase of $548k in interest expense. This increase was partially offset by increase on loans to three individuals that existed for the nine months ended September 30, 2024 but were mostly paid off during the nine months ended September 30, 2025.

Loss from continuing operations. The aforementioned changes resulted in relatively close losses from continuing operations of $2.66M for the nine months ended September 30, 2025 and 2024, respectively.

Loss from discounted operations. Discontinued operations had a net loss for the nine months ended September 30, 2025 of $269k compared to a net loss of $40k in 2024. The increase in loss of $228k resulted from greater field repairs and maintenance of $176k, equipment rental increase of $15k plus increase in insurance cost of $39k in 2025 as compared to the same period in 2024.

Liquidity and Capital Resources

As of ~~September~~March 3031, ~~2025~~2026, the Company had total assets of $~~4.45M~~2,772,856 ~~comprised~~including current assets of $922,296. CETI also has current ~~assets~~liabilities of $~~888k~~3,252,435 which consist of accounts payable of $561,800, accrued interest of $389,450 and short-term convertible notes payable of $1,796,152, net of discount of $675,018, notes payable of $420,433 and convertible notes payable related party of $84,600.4M inThe ~~PPE~~Company also has $3,786,290 of long -term ~~deposits~~liabilities which consists convertible notes payable of $~~114k~~721,953, ~~and~~net of discount of $161,047, a derivative liability of $2,980,138 and notes payable long term of $84,199.~~03M~~ CETI believes its ability to achieve commercial success and continued growth will be dependent upon its continued access to capital either through sale of additional convertible debentures, sale of our equity or cash generated from ~~the~~operations. ~~discontinued~~The Company will attempt to obtain additional capital through private investors; however, CETI has no agreements or understandings with third parties at this time in regards to investing additional monies. To help fund operations, the Company is in the process of filing an S-1 to give it the ability to raise funds through sale of stock. While the ~~Alvey~~Company ~~oil~~believes ~~field~~that it will be successful in obtaining the necessary financing and generating revenue to fund the Company’s operations, meet regulatory requirements and achieve commercial goals, there are no assurances that such additional funding will be achieved and that the Company will succeed in its future operations. As explained in Note 3, the Company does not yet have sufficient revenue to cover its operating expenses. These factors raise substantial doubt about the Company’s ability to continue as a going concern.

Current liabilities of $3.09M consist primarily of accounts payable of $289k, short-term convertible notes payable of $1.68M, accrued interest of $292k, notes payable of $117k and $379k in liabilities from the discontinued operations of the Alvey oil field which is mostly the payable due on the Alvey Oil Field leasehold improvements.

Long term liabilities total $2.4M which is largely comprised of convertible notes payable of $1.8M and derivative liabilities of $460k.

During the nine months ended September 30, 2025, the Company raised a net $3.4M from financing activities, which was reduced by the net change in cash from operating activities used $2.6M, which is primarily comprised of activity related to nine derivate notes and cash used in investing operations of $781k, primarily driven by investment in property plant and equipment of $756k.

We believe our ability to achieve commercial success and continued growth will be dependent upon our continued access to capital either through sale of additional convertible debentures, sale of our equity or cash generated from operations. We will attempt to obtain additional capital through private investors; however, we have no agreements or understandings with third parties at this time in regards to investing additional monies. To help fund operations, the Company is in the process of filing an S-1 to give it the ability to raise funds through sale of stock. While the Company believes that it will be successful in obtaining the necessary financing and generating revenue to fund the Company’s operations, meet regulatory requirements and achieve commercial goals, there are no assurances that such additional funding will be achieved and that the Company will succeed in its future operations. As explained in Note 3, the Company does not yet have sufficient revenue to cover its operating expenses. These factors raise substantial doubt about the Company’s ability to continue as a going concern.

CYBER ENVIRO-TECH, INC.

S-1 Registration Statements Effective January 2023 and December 2023

The Company filed an S-1 Registration statement in 2022 and it became effective in January 2023. This gives the Company the right to sell 10 million shares of common stock at $0.40 per share and allowed almost seven million shares of stock from debentures converted in 2022 to become free trading shares. As of ~~November~~June 1322, ~~2025~~2026, none of the 10 million shares of common stock have been sold.

The Company filed a second S-1 Registration statement in 2023 and it became effective in December 2023. This registration statement registered securities for consultants, who received shares for services, and some investors, who received shares for either cash or on the conversion of convertible debentures.

Item 3. Quantitative and Qualitative Disclosures About Market Risk.

As a “smaller reporting company,” as defined by Item 10 of Regulation S-K, the Company is not required to provide this information.

Item 4. Controls and Procedures.

Disclosure controls and procedures are controls and other procedures that are designed to ensure that information required to be disclosed in our reports filed or submitted under the Securities Exchange Act of 1934 (the "Exchange Act") is recorded, processed, summarized and reported, within the time periods specified in the Securities and Exchange Commission's rules and forms. Disclosure controls and procedures include controls and procedures designed to ensure that information required to be disclosed in our reports filed or submitted under the Exchange Act is accumulated and communicated to management to allow timely decisions regarding required disclosure.

As required by paragraph (b) of Rules 13a-15 or 15d-15 under the Exchange Act, our management, with the participation of our chief executive officer (our principal executive officer) and our chief financial officer (our principal financial officer and principal accounting officer) evaluated the effectiveness of our disclosure controls and procedures as of the end of the period covered by this quarterly report, being ~~September~~ 30March 31, ~~2025~~ 2026.

Based on this evaluation, these officers concluded that, as of ~~December~~March 31, ~~2024~~2026 these disclosure controls and procedures were not effective to ensure that the information required to be ~~disclosed~~ disclosed by our company in reports it files or submits under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the rules and forms of the Securities Exchange Commission. The conclusion that our disclosure controls and procedures were not effective was due to the Company was lacking in pre-planning for expenses and documentation of all transactions. ~~As of September 30, 2025, we have made progress towards implementing enhanced controls and procedures.~~

Because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues, if any, within our company have been detected. These inherent limitations include the realities that judgments in decision-making can be faulty and that breakdowns can occur because of simple error or mistake.

A material weakness is a deficiency, or combination of deficiencies, in internal control over financial reporting, such that there is a more than remote possibility that a misstatement of our company's annual or interim unaudited consolidated financial statements could occur. In its assessment of the effectiveness of our internal control over financial reporting as of ~~September~~March 3031, ~~2025~~2026, we determined that there were control deficiencies that constituted ~~material~~ material weaknesses which are indicative of many small companies with small staff, such as:

(1)

inadequate segregation of duties and effective risk assessment; and

(2)

insufficient written policies and procedures for documenting all transactions with vendors.

Our management is currently evaluating remediation plans for the above deficiencies. During the period covered by this quarterly report on Form 10-Q, we have been able to remediate some of the weaknesses described above. However, we plan to take ~~significant~~ steps to enhance and improve the design of our internal control over financial reporting ~~in the next year~~.

2826

PART II—OTHER INFORMATION

Item 1. Legal Proceedings.

As noted in the Commitments and Contingencies section, a lawsuit was filed in April 2025 against CETI. CETI believes it will prevail and therefore no accrual for lawsuit liability has been recorded.

Item 1A. Risk Factors.

As a “Smaller Reporting Company,” as defined by Item 10 of Regulation S-K, the Company is not required to provide this information.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.

Date of Transaction

~~Transaction type (e.g. new issuance, cancellation, shares returned to treasury)~~

~~Number~~Transaction oftype ~~Shares~~(e.g. ~~Issued~~new ~~(or~~issuance, ~~cancelled~~cancellation, shares returned to treasury)

~~Class~~Number of ~~Securities~~Shares Issued (or cancelled)

~~Value of shares issued ($/per share) at Issuance~~

~~Individual/~~Class ~~Entity~~of ~~Shares were issued to (entities must have individual with voting / investment control disclosed)~~Securities

~~Reason for share issuance (e.g. for cash or debt conversion) -OR- Nature of Services Provided~~

~~Restricted~~Value orof ~~Unrestricted~~shares asissued of($/per ~~this~~share) ~~filing~~at Issuance

Individual/ Entity Shares were issued to (entities must have individual with voting / investment control disclosed)

Reason for share issuance (e.g. for cash or debt conversion) -OR- Nature of Services Provided

Restricted or Unrestricted as of this filing

3/24/2023

New

300,000

Common

0.42

Joe Isaac, Axiom Group

Services

Restricted

2/25/2025

New

168,860

Common

0.15

Mark Mitrev

Debt conv

Restricted

4/3/2023

New

3,000,000

Common

0.001

Joe Isaacs

Services

Unrestricted

2/25/2025

New

84,804

Common

0.25

Markl Family Living Trust, Barry Markl

Debt conv

Restricted

5/23/2023

New

250,000

Common

0.42

Joe Isaacs

Services

Restricted

2/25/2025

New

1,991,931

Common

0.001

Kaybrook Client Group LLC, Harry Datys

Services

Restricted

5/23/2023

New

250,000

Common

0.38

Frank Straw

Services

Restricted

3/20/2025

New

113,317

Common

0.1

Craig Cox

Debt conv

Restricted

5/23/2023

New

250,000

Common

0.31

Markus Miller

Services

Restricted

3/20/2025

New

63,295

Common

0.2

Dan’l Mitchell

Debt conv

Restricted

5/23/2023

New

200,000

Common

0.38

Bruce Moore

Services

Restricted

3/20/2025

New

136,450

Common

0.2

Dr. Sea Sport, Steve Mikulak

Debt conv

Restricted

5/23/2023

New

1,000,000

Common

0.38

US Affiliated Inc, Karen Fowler

Services

Restricted

3/20/2025

New

218,276

Common

0.25

Nick Frost

Debt conv

Restricted

7/21/2023

New

15,000

Common

0.35

Benjamin Berry

Contingent Liability Paid

Restricted

3/20/2025

New

269,830

Common

0.2

Jim Wade

Debt conv

Restricted

10/18/2023

New

600,000

Common

0.1

Jaron Mossman & Jode Vallejos JTTEN

Debt conv

Restricted

3/20/2025

New

130,885

Common

0.2

Robert Romanchek

Debt conv

Restricted

10/18/2023

New

253,180

Common

0.1

Mark Mitrev

Debt conv

Restricted

4/1/2025

New

127,050

Common

Cynthia Gosnell

Debt conv

Restricted

10/18/2023

New

101,250

Common

0.1

Jaylen Mossman

Debt conv

Restricted

4/1/2025

New

27,905

Common

0.2

Kimberly Dukes

Debt conv

Restricted

10/18/2023

New

252,850

Common

0.1

Peter D. Lawrence

Debt conv

Restricted

4/1/2025

New

109,488

Common

0.25

Greg Paloolian

Debt conv

Restricted

10/18/2023

New

121,370

Common

0.1

Justin Mossman

Debt conv

Restricted

45748

New

173713

Common

0.15

Justin Tripp

Debt conv

Restricted

11/7/2023

New

500,000

Common

0.31

Markus Miller

Services

Restricted

4/1/2025

New

449,109

Common

0.25

Jeffrey J. Jorgenson

Debt conv

Restricted

11/7/2023

New

2,000,000

Common

0.335

Serdar Gurel

Services

Restricted

4/1/2025

New

1,202,716

Common

0.1285

Jeffrey J. Jorgenson

Debt conv

Restricted

11/7/2023

New

252,580

Common

0.1

McKellar R Trust, Winston McKellar, trustee

Debt conv

Restricted

4/1/2025

New

34,693

Common

0.15

Carlos Eduardo Garcia Enriquez

Debt conv

Restricted

11/7/2023

New

252,580

Common

0.1

Susan E. Crossett

Debt conv

Restricted

5/20/2025

New

50,537

Common

0.20

Jill Mossman

Debt conv

Restricted

11/7/2023

New

505,050

Common

0.1

Douglas Gore

Debt conv

Restricted

5/20/2025

New

561044

Common

0.1

Fredric Colman

Debt conv

Restricted

12/28/2023

New

360,000

Common

0.25

Markham and ML Broughton RT, Markham Broughton

Services

Restricted

5/20/2025

New

1,153,696

Common

0.10

Gerald Quave Jr.

Debt conv

Restricted

12/28/2023

New

253,240

Common

0.1

Timothy and Kim Dukes

Debt conv

Restricted

5/20/2025

New

138206

Common

0.2

Tahoe Sunrise LLC, Mark Schimpf

Debt conv

Restricted

12/28/2023

New

252,470

Common

0.1

Alexander Fil

Debt conv

Restricted

5/20/2025

New

138,016

Common

0.20

Tahoe Shores LLC, Mark Schimpf

Debt conv

Restricted

12/28/2023

New

252,360

Common

0.1

Chris Gressinger

Debt conv

Restricted

5/20/2025

New

256,248

Common

0.20

NW Realty Advisors 401K Plan, Michael Dunn

Debt conv

Restricted

12/28/2023

New

256,360

Common

0.1

Dwayne Hay

Debt conv

Restricted

5/30/2025

New

135,546

Common

0.20

JPM Property Holdings, James MacPherson

Debt conv

Restricted

2/2/2024

New

1,011,620

Common

0.1

DePrima Donnelly Family Trust, Anthon DePrima, trustee

Debt conv

Restricted

5/30/2025

New

241,736

Common

0.25

Justin Tripp

Debt conv

Restricted

2927

Date of Transaction

Transaction type (e.g. new issuance, cancellation, shares returned to treasury)

Number of Shares Issued (or cancelled)

~~Class of Securities~~

~~Value~~Class of ~~shares issued ($/per share) at Issuance~~Securities

~~Individual/~~Value ~~Entity~~of ~~Shares~~shares ~~were~~ issued to (~~entities must have individual with voting~~ $/per ~~investment~~share) ~~control~~at ~~disclosed)~~Issuance

~~Reason for share issuance (e.g. for cash or debt conversion) -OR- Nature of Services Provided~~

~~Restricted~~Individual/ orEntity ~~Unrestricted~~Shares aswere ofissued ~~this~~to ~~filing~~(entities must have individual with voting / investment control disclosed)

Reason for share issuance (e.g. for cash or debt conversion) -OR- Nature of Services Provided

Restricted or Unrestricted as of this filing

2/2/2024

New

335,850

Common

0.1

Carl R. Vertuca

Debt conv

Restricted

9/20/2025

New

129,125

Common

0.20

Casper-Stone Holdings

Services

Restricted

2/2/2024

New

335,780

Common

0.1

Bryan Vertuca

Debt conv

Restricted

9/20/2025

New

800,000

Common

0.20

David Townley Paton

Cash

Restricted

2/28/2024

New

252,030

Common

0.1

Jeffrey Kelley

Debt conv

Restricted

9/20/2025

New

201,928

Common

0.25

Michael & Judith Mendoza Revocable Living Trust dated 8 March 2004, Michael Mendoza, trustee

Debt conv

Restricted

2/28/2024

New

302,370

Common

0.1

Leibowitz Living Trust, Alan Leibowitz, trustee

Debt conv

Restricted

9/20/2025

New

201,620

Common

0.25

Jim Wade

Debt conv

Restricted

2/28/2024

New

336,790

Common

0.1

Dominic Mancini

Debt conv

Restricted

9/20/2025

New

130,177

Common

0.20

Grant Gardner

Debt conv

Restricted

2/28/2024

New

253,680

Common

0.1

David Townley Paton

Debt conv

Restricted

9/20/2025

New

130,260

Common

0.20

Ryan Gardner

Debt conv

Restricted

2/28/2024

New

253,240

Common

0.1

Michael Volpe/ Liliane Stachishin-Moura, JTTN

Debt conv

Restricted

9/26/2025

New

292,630

Common

0.20

Scott Jasper

Debt conv

Restricted

3/12/2024

New

505,820

Common

0.1

Paul Stander, SEP-IRA

Debt conv

Restricted

9/26/2025

New

563,120

Common

0.10

Scott Jasper

Debt conv

Restricted

3/12/2024

New

202,020

Common

0.1

Nicole M. Hobbs

Debt conv

Restricted

9/26/2025

New

583,549

Common

0.0888

Scott Jasper

Debt conv

Restricted

3/12/2024

New

252,140

Common

0.1

James S Benedict

Debt conv

Restricted

9/26/2025

New

562,680

Common

0.10

Gerald Quave Jr.

Debt conv

Restricted

3/12/2024

New

252,090

Common

0.1

Cameron Turner

Debt conv

Restricted

9/26/2025

New

582,809

Common

0.0888

Gerald Quave Jr.

Debt conv

Restricted

3/12/2024

New

100,710

Common

0.1

Jill B. Mossman

Debt conv

Restricted

9/26/2025

New

582,932

Common

0.0888

Joseph Kutilek

Debt conv

Restricted

4/2/2024

New

256,310

Common

0.1

Dwayne Hay

Debt conv

Restricted

9/26/2025

New

582,932

Common

0.0888

Joseph Seeman

Debt conv

Restricted

4/2/2024

New

252,310

Common

0.1

JJJ Enterprises, Jeff J. Jorgenson

Debt conv

Restricted

9/26/2025

New

582,192

Common

0.0888

Larry Grillo

Debt conv

Restricted

4/2/2024

New

251,700

Common

0.1

Michael B. Schuster

Debt conv

Restricted

9/30/2025

New

2,736,585

Common

0.001

Kaybrook Client Group LLC, Harry Datys

Services

Restricted

4/2/2024

New

126,565

Common

0.2

Business Marketing Group, Brian Foster

Debt conv

Restricted

9/30/2025

New

582,932

Common

0.0888

Joel Gale

Debt conv

Restricted

4/2/2024

New

252,030

Common

0.1

McKellar Revocable Trust, December 17 2012, Donald McKellar III, trustee

Debt conv

Restricted

9/30/2025

New

100,000

Common

0.20

Eric Ingram

Cash

Restricted

4/15/2024

New

756,250

Common

0.1

Timothy and Kim Dukes

Debt conv

Restricted

9/30/2025

New

582,809

Common

0.0888

Barry Donner

Debt conv

Restricted

4/15/2024

New

500,760

Common

0.1

Dwayne Hay

Debt conv

Restricted

9/30/2025

New

50,813

Common

0.20

Casper-Stone Holdings

Services

Restricted

4/15/2024

New

34,000

Common

0.35

DePrima Donnelly Family Trust, Anthony DePrima, trustee

Debt conv

Restricted

9/30/2025

New

1,060,000

Common

0.20

Jeff J. Jorgenson

Debt conv

Restricted

4/15/2024

New

66,000

Common

0.35

Neil Superfon

Debt conv

Restricted

9/30/2025

New

581,822

Common

0.0888

Charles Merkel

Debt conv

Restricted

4/15/2024

New

201,360

Common

0.2

Thomas Randall Powell

Debt conv

Restricted

12/1/2025

New

103,748

Common

Dick Living Trust, dated 9/4/2003, and fifth amendment and restatement dated 10/20/2023, Cameron Dick, trustee

Debt conv

Restricted

5/9/2024

New

252,910

Common

0.1

Markl Family Living Trust, Barry Markl

Debt conv

Restricted

12/1/2025

New

62,739

Common

0.20

Casper-Stone Holdings

Services

Restricted

5/9/2024

New

200,970

Common

0.1

Kaan Brian Gokay

Debt conv

Restricted

12/1/2025

New

52,500

Common

0.20

Marshall Welch

Services

Restricted

5/9/2024

New

253,015

Common

0.2

William and Jennifer Vincent

Debt conv

Restricted

12/1/2025

New

750,000

Common

0.00

Gary E Smith TTEE U/A DTD 05/14/93 Gary E Smith Living Trust

Debt conv

Restricted

5/9/2024

New

303,555

Common

0.2

TWCI Consulting LLC, Christopher Ingram

Debt conv

Restricted

12/1/2025

New

162,500

Common

0.20

Marshall Welch

Services

Restricted

5/9/2024

New

25,255

Common

0.2

Michael Hay

Debt conv

Restricted

12/31/2025

New

11,147,804

Common

0.1

DePrima-Donnelly Family Trust dated July 3rd, 2019, Anthony Deprima, trustee

Debt conv

Restricted

5/9/2024

New

50,505

Common

0.2

Jaye Gene Todd Collier

Debt conv

Restricted

12/31/2025

New

30,000

Common

0.001

Louis DeLeon

Interest

Restricted

5/22/2024

New

77,285

Common

0.2

Paul Leonard

Debt conv

Restricted

12/31/2025

New

60,000

Common

0.001

DePrima-Donnelly Family Trust dated July 3rd, 2019, Anthony Deprima, trustee

Interest

Restricted

5/22/2024

New

128,645

Common

0.2

David Haley

Debt conv

Restricted

12/31/2025

New

30,000

Common

0.001

James P. Wagner

Interest

Restricted

5/22/2024

New

128,535

Common

0.2

Staunton Family 2007 Trust, Richard Staunton, trustee

Debt conv

Restricted

12/31/2025

New

60,000

Common

0.001

Neil Superfon

Interest

Restricted

1/14/2026

New

7,000,000

Common

0.005

Long Side Ventures LLC, Benny Kaplan

Cash

Restricted

1/29/2026

New

7,000,000

Common

0.005

Long Side Ventures LLC, Benny Kaplan

Cash

Restricted

2/6/2026

New

7,000,000

Common

0.005

Long Side Ventures LLC, Benny Kaplan

Cash

Restricted

2/20/2026

New

8,047,900

Common

0.004

Long Side Ventures LLC, Benny Kaplan

Cash

Restricted

2/26/2026

New

40,000

Preferred

15.00

Air Power USA, Brianna Stoecklein

Services

Restricted

3/11/2026

New

Preferred Special 2025 Series “A”

0.001

Kim D. Southworth

Services

Restricted

3/19/2026

New

200,000

Common

0.129

Monroe Street Capital

Interest

Restricted

3/19/2026

New

200,000

Common

0.129

Lambda Ventures

Interest

Restricted

3/31/2026

New

(9,983,333

)

Common

0.001

Kim D. Southworth

Conversion to Preferred

Restricted

3/31/2026

New

(5,372,483

)

Common

0.001

Chris Ivey

Conversion to Preferred

Restricted

3/31/2026

New

(4,048,352

)

Common

0.001

CBI Group, LLC, Dan Leboffe

Conversion to Preferred

Restricted

3/31/2026

New

998,333

Series “D” Convertible Preferred

0.001

Kim D. Southworth

Conversion from Common

Restricted

3/31/2026

New

537,248

Series “D” Convertible Preferred

0.001

Chris Ivey

Conversion from Common

Restricted

3/31/2026

New

404,835

Series “D” Convertible Preferred

0.001

CBI Group, LLC, Dan Leboffe

Conversion from Common

Restricted

3028

Date of Transaction

Transaction type (e.g. new issuance, cancellation, shares returned to treasury)

Number of Shares Issued (or cancelled)

Class of Securities

Value of shares issued ($/per share) at Issuance

Individual/ Entity Shares were issued to (entities must have individual with voting / investment control disclosed)

Reason for share issuance (e.g. for cash or debt conversion) -OR- Nature of Services Provided

Restricted or Unrestricted as of this filing

5/22/2024

New

1,285,070

Common

0.2

Chris Cappuccilli

Debt conv

Restricted

5/22/2024

New

12,835

Common

0.2

Dallas Dukes

Debt conv

Restricted

5/22/2024

New

12,835

Common

0.2

T Jordan Dukes

Debt conv

Restricted

6/11/2024

New

513,155

Common

0.2

Michael and Judith Mendoza Revocable Living Trust dated 8 March 2004, Michael Mendoza, trustee

Debt conv

Restricted

6/11/2024

New

127,580

Common

0.2

Jessica Patterson

Debt conv

Restricted

6/11/2024

New

127,140

Common

0.2

F. Stanton Sipes

Debt conv

Restricted

6/11/2024

New

260,305

Common

0.2

Peter Mitrev

Debt conv

Restricted

6/11/2024

New

184,620

Common

0.2

Carlos Eduardo Garcia Enriquez

Debt conv

Restricted

6/11/2024

New

25,785

Common

0.2

Michele Blackman

Debt conv

Restricted

6/20/2024

New

525,320

Common

0.2

Neil Superfon

Debt conv

Restricted

6/20/2024

New

127,905

Common

0.2

Michele Blackman

Debt conv

Restricted

6/20/2024

New

127,330

Common

0.2

Harborside Group Trust, Jim Mead

Debt conv

Restricted

6/20/2024

New

128,730

Common

0.2

Chase Donaldson

Debt conv

Restricted

6/20/2024

New

12,870

Common

0.2

David Paton

Debt conv

Restricted

6/20/2024

New

294,200

Common

0.1

Lawrence Weiss Living Trust, Katherine Lawrence, trustee

Debt conv

Restricted

7/10/2024

New

170,910

Common

0.15

Mark Mitrev

Debt conv

Restricted

7/10/2024

New

407,980

Common

0.25

Neil Superfon

Debt conv

Restricted

7/10/2024

New

252,910

Common

0.1

Lawrence Weiss Living Trust, Katherine Lawrence, trustee

Debt conv

Restricted

7/10/2024

New

388,975

Common

0.2

Suncoast Financial Mortgage Profit Sharing Plan, David Malcolm, trustee

Debt conv

Restricted

7/10/2024

New

126,700

Common

0.2

Staunton Family Investment Partnership, Richard Staunton, trustee

Debt conv

Restricted

7/10/2024

New

127,000

Common

0.2

Gardner Investment Trust, Roy A Gardner, trustee

Debt conv

Restricted

7/15/2024

New

170

Common

0.1

Timothy and Kim Dukes

Debt conv

Restricted

7/15/2024

New

Common

0.2

Business Marketing Group, Brian Foster

Debt conv

Restricted

7/15/2024

New

Common

0.1

The McKellar Revocable Trust, December 17 2012, Donald McKellar III, trustee

Debt conv

Restricted

7/15/2024

New

Common

0.2

Thomas Randall Powell

Debt conv

Restricted

8/1/2024

New

500,000

Common

0.2

Michael and Judith Mendoza Revocable Living Trust, dated 8 March 2004, Michael Mendoza, trustee

Cash

Restricted

Date of Transaction

Transaction type (e.g. new issuance, cancellation, shares returned to treasury)

Number of Shares Issued (or cancelled)

Class of Securities

Value of shares issued ($/per share) at Issuance

Individual/ Entity Shares were issued to (entities must have individual with voting / investment control disclosed)

Reason for share issuance (e.g. for cash or debt conversion) -OR- Nature of Services Provided

Restricted or Unrestricted as of this filing

8/1/2024

New

334,000

Common

0.15

Jason Black

Cash

Restricted

8/1/2024

New

281,352

Common

0.1

Julie Kutilek

Debt conv

Restricted

8/1/2024

New

2,992,822

Common

0.1

Joseph Kutilek

Debt conv

Restricted

8/1/2024

New

110,669

Common

0.1

Tara Rahr

Debt conv

Restricted

8/1/2024

New

1,603,902

Common

0.1

Charles Merkel

Debt conv

Restricted

8/20/2024

New

1,655,192

Common

0.1

Scott Jasper

Debt conv

Restricted

8/20/2024

New

1,635,472

Common

0.1

Joel Gale

Debt conv

Restricted

8/20/2024

New

2,192,290

Common

0.1

Larry Grillo

Debt conv

Restricted

8/20/2024

New

26,742

Common

0.2

Kelsey Mallory

Debt conv

Restricted

10/7/2024

New

203,990

Common

0.2

JJJ Enterprises, Jeff J Jorgenson

Debt conv

Restricted

10/7/2024

New

697,064

Common

0.2

Chris Cappuccilli

Debt conv

Restricted

10/15/2024

New

317,950

Common

0.2

Alla Abato

Debt conv

Restricted

2/25/2025

New

168,860

Common

0.15

Mark Mitrev

Debt conv

Restricted

2/25/2025

New

84,804

Common

0.25

Markl Family Living Trust, Barry Markl

Debt conv

Restricted

2/25/2025

New

1,991,931

Common

0.001

Kaybrook Client Group LLC, Harry Datys

Services

Restricted

3/20/2025

New

113,317

Common

0.1

Craig Cox

Debt conv

Restricted

3/20/2025

New

63,295

Common

0.2

Dan’l Mitchell

Debt conv

Restricted

3/20/2025

New

136,450

Common

0.2

Dr. Sea Sport, Steve Mikulak

Debt conv

Restricted

3/20/2025

New

218,276

Common

0.25

Nick Frost

Debt conv

Restricted

3/20/2025

New

269,830

Common

0.2

Jim Wade

Debt conv

Restricted

3/20/2025

New

130,885

Common

0.2

Robert Romanchek

Debt conv

Restricted

4/1/2025

New

127,050

Common

Cynthia Gosnell

Debt conv

Restricted

4/1/2025

New

27,905

Common

0.2

Kimberly Dukes

Debt conv

Restricted

4/1/2025

New

109,488

Common

0.25

Greg Paloolian

Debt conv

Restricted

4/1/2025

New

173,713

Common

0.15

Justin Tripp

Debt conv

Restricted

4/1/2025

New

449,109

Common

0.25

Jeffrey J. Jorgenson

Debt conv

Restricted

4/1/2025

New

1,202,716

Common

0.1285

Jeffrey J. Jorgenson

Debt conv

Restricted

4/1/2025

New

34,693

Common

0.15

Carlos Eduardo Garcia Enriquez

Debt conv

Restricted

5/20/2025

New

50,537

Common

0.20

Jill Mossman

Debt conv

Restricted

5/20/2025

New

561,044

Common

0.10

Frederic Colman

Debt conv

Restricted

5/20/2025

New

1,153,696

Common

0.10

Gerald Quave Jr.

Debt conv

Restricted

5/20/2025

New

138,206

Common

0.20

Tahoe Sunrise LLC, Mark Schimpf

Debt conv

Restricted

5/20/2025

New

138,016

Common

0.20

Tahoe Shores LLC, Mark Schimpf

Debt conv

Restricted

5/20/2025

New

256,248

Common

0.20

NW Realty Advisors 401K Plan, Michael Dunn

Debt conv

Restricted

5/30/2025

New

135,546

Common

0.20

JPM Property Holdings, James MacPherson

Debt conv

Restricted

5/30/2025

New

241,736

Common

0.25

Justin Tripp

Debt conv

Restricted

Date of Transaction

Transaction type (e.g. new issuance, cancellation, shares returned to treasury)

Number of Shares Issued (or cancelled)

Class of Securities

Value of shares issued ($/per share) at Issuance

Individual/ Entity Shares were issued to (entities must have individual with voting / investment control disclosed)

Reason for share issuance (e.g. for cash or debt conversion) -OR- Nature of Services Provided

Restricted or Unrestricted as of this filing

9/20/2025

New

129,125

Common

0.20

Casper-Stone Holdings

Services

Restricted

9/20/2025

New

800,000

Common

0.20

David Townley Paton

Cash

Restricted

9/20/2025

New

201,928

Common

0.25

Michael & Judith Mendoza Revocable Living Trust dated 8 March 2004, Michael Mendoza, trustee

Debt conv

Restricted

9/20/2025

New

201,620

Common

0.25

Jim Wade

Debt conv

Restricted

9/20/2025

New

130,177

Common

0.20

Grant Gardner

Debt conv

Restricted

9/20/2025

New

130,260

Common

0.20

Ryan Gardner

Debt conv

Restricted

9/26/2025

New

292,630

Common

0.20

Scott Jasper

Debt conv

Restricted

9/26/2025

New

563,120

Common

0.10

Scott Jasper

Debt conv

Restricted

9/26/2025

New

583,549

Common

0.0888

Scott Jasper

Debt conv

Restricted

9/26/2025

New

562,680

Common

0.10

Gerald Quave Jr.

Debt conv

Restricted

9/26/2025

New

582,809

Common

0.0888

Gerald Quave Jr.

Debt conv

Restricted

9/26/2025

New

582,932

Common

0.0888

Joseph Kutilek

Debt conv

Restricted

9/26/2025

New

582,932

Common

0.0888

Joseph Seeman

Debt conv

Restricted

9/26/2025

New

582,192

Common

0.0888

Larry Grillo

Debt conv

Restricted

9/30/2025

New

2,736,585

Common

0.001

Kaybrook Client Group LLC, Harry Datys

Services

Restricted

9/30/2025

New

582,932

Common

0.0888

Joel Gale

Debt conv

Restricted

9/30/2025

New

100,000

Common

0.20

Eric Ingram

Cash

Restricted

9/30/2025

New

582,809

Common

0.0888

Barry Donner

Debt conv

Restricted

9/30/2025

New

50,813

Common

0.20

Casper-Stone Holdings

Debt conv

Restricted

9/30/2025

New

1,060,000

Common

0.20

Jeff J. Jorgenson

Debt conv

Restricted

9/30/2025

New

581,822

Common

0.0888

Charles Merkel

Debt conv

Restricted

Securities authorized for issuance under equity compensation plans

The Company has not reserved any securities for issuance under equity compensation plans for any officers, directors or any beneficial owners. The individuals below are consultants and part of their compensation is in stock as follows:

On July 27, 2025 the Company entered into a consulting agreement with Marshall Welch, for professional services wherein the Company paid 50,000 common shares.

On August 23, 2025 the Company entered into a consulting agreement with Deborah Casper-Stone, for professional services wherein the Company paid 50,000 common shares.

Item 3. Defaults Upon Senior Securities.

There is a loan of $~~22k~~22,000 tofrom a related party that is due and payable asand ~~well as two convertible debentures totaling $150k that were due~~ in ~~September 2024~~default. In addition, there is a loan of $344k due to the estate of Danny Hyde (EDH). However, as noted in the Contingency footnote, over $2 million has been spent on the rework costs of the Alvey and EDH is to bear part of that cost which exceeds what CETI owes EDH.

There is a loan of $62,600 from a related party that is due and payable and in default.

The Company took out a short-term loan on February 11, 2026 and then took out a subsequent short-term loan on May 12, 2026 that violated the terms of the February loan and the Company is in the process of resolving the issue.

On June 17, 2026, the Company received notice of default on one of its loan for failure to file its 10-Q on a timely basis. Since the Company is close to filing its 10-Q, it is in conversation with the lender to resolve the issue.

Item 4. Mine Safety Disclosures.

None.

Item 5. Other Information.

During the Company’s quarter ended ~~September~~March 31, 302026, ~~2025,~~ no director or officer adopted or terminated a Rule 10b5-1 trading arrangement or a non-Rule 10b5-1 trading arrangement.

Item 6. Exhibits.

		Incorporated by Reference			Filed or Furnished
Exhibit #	Exhibit Description	Form	Date	Number	Herewith
31.1	Certification of Principal Executive Officer (302)				Filed
31.2	Certification of Principal Financial Officer (302)				Filed
32.1	Certification of Principal Executive and Principal Financial Officers (906)				Furnished*
101.INS	Inline XBRL Instance Document (the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document)				Filed
101.SCH	Inline XBRL Taxonomy Extension Schema Document				Filed
101.CAL	Inline XBRL Taxonomy Extension Calculation Linkbase Document				Filed
101.DEF	Inline XBRL Taxonomy Extension Definition Linkbase Document				Filed
101.LAB	Inline XBRL Taxonomy Extension Label Linkbase Document				Filed
101.PRE	Inline XBRL Taxonomy Extension Presentation Linkbase Document				Filed
104	Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)				Filed

*This exhibit is being furnished rather than filed and shall not be deemed incorporated by reference into any filing, in accordance with Item 601 of Regulation S-K.

3429

SIGNATURES*

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

Signature		Title		Date
/s/ Kim D. Southworth Kim D. Southworth /s/ Dan Leboffe Dan Leboffe		Chief Executive Officer ~~Chief~~Principal ~~Financial~~Accounting Officer		~~November~~June 1322, ~~2025~~2026 ~~November~~June 1322, ~~2025~~2026

3530

Schedule of debt maturity

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