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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

Form 10-K

(Mark One)

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

For the fiscal year ended DECEMBER 31, ~~2024~~2025

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

For the transition period from _______________________ to __________________________

Commission File Number 000-53571

DOGECOIN CASH, INC.~~Formerly~~ (~~CANNABIS SATIVA, INC.) (~~Exact name of registrant as specified in charter)

Nevada		20-1898270
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification No.)

355 West Mesquite Blvd #C70 Mesquite, NV 89027		89027
(Address of principal executive offices)		(Zip Code)

~~If securities are registered pursuant to Section 12~~(b702) ~~of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an error to previously issued financial statements. ☐~~ 762-3123

(Registrant’s telephone number, including area code)

N/A

(Former name, former address, and former fiscal year, if changed since last report)

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

Securities registered pursuant to Section 12(g) of the Act: Common Stock, Par Value $0.001

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes ☐ No ☒

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes ☐ No ☒

Note – Checking the box above will not relieve any registrant required to file reports pursuant to Section 13 or 15(d) of the Exchange Act from their obligations under those Sections.

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the past 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 ~~and posted on its corporate Web site, if any,~~ every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒ No ☐

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§229.405 of this chapter) is not contained herein, and will not be contained, to the best of registrant's knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K. ☐

Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its annual report. ☐

Indicate by check mark 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	☒

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

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 standards provided pursuant to Section 13(a) of the Exchange Act. ☐

State the aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was sold, or the average bid and asked price of such common equity, as of the last business day of the registrant’s most recently completed second fiscal quarter.

The aggregate market value of the voting and non-voting common stock held by non-affiliates was approximately $12,~~023~~617,~~201~~808, based upon the closing price of the registrant’s common stock on June 2830, ~~2024~~2025, the last business day of the registrant’s most recently completed second fiscal quarter.

APPLICABLE ONLY TO REGISTRANTS INVOLVED IN BANKRUPTCY

PROCEEDINGS DURING THE PRECEDING FIVE YEARS

Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court. Yes ☐ No ☐

(APPLICABLE ONLY TO CORPORATE REGISTRANTS)

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date.

As of ~~March~~February 328, ~~2025~~2026, there were ~~142~~160,~~750~~109,~~499~~ 031 shares of the ~~issuer~~registrant’s common stock outstanding.

Holders of Record

As of February 28, 2026, there were approximately 71 holders of record of the registrant’s common stock.

DOCUMENTS INCORPORATED BY REFERENCE

List hereunder the following documents if incorporated by reference and the part of the Form 10-K (e.g., Part I, Part II, etc.) into which the document is incorporated: (1) Any annual report to security holders; (2) Any proxy or information statement; and (3) Any prospectus filed pursuant to Rule 424(b) or (c) under the Securities Act of 1933. The listed documents should be clearly described for identification purposes (e.g., annual report to security holders for fiscal year ended December 24, 1980).

None.

~~DOGECOIN~~The ~~CASH~~Company does not incorporate by reference any portions of an annual report to security holders, ~~INC~~proxy or information statement, or prospectus filed pursuant to Rule 424(b) or (c) under the Securities Act of 1933 into this Annual Report on Form 10-K.

Formerly (CANNABIS SATIVA, INC.)

TABLE OF CONTENTS TO ANNUAL REPORT ON FORM 10-K

YEAR ENDED DECEMBER 31, 2024

		PAGE
PART I
Item 1.	Business	5
Item 1A.	Risk Factors	11
Item 1B.	Unresolved Staff Comments	11
Item 3.	Legal Proceedings	11
Item 4.	Mine Safety Disclosures	11
PART II
Item 5.	Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities	12
Item 6.	Selected Financial Data	13
Item 7.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	13
Item 7A.	Quantitative and Qualitative Disclosures About Market Risk	16
Item 8.	Financial Statements and Supplementary Data	17
Item 9.	Changes in and Disagreements with Accountants on Accounting and Financial Disclosure	18
Item 9A.	Controls and Procedures	18
Item 9B.	Other Information	19
PART III
Item 10.	Directors, Executive Officers and Corporate Governance	20
Item 11.	Executive Compensation	24
Item 12.	Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters	25
Item 13.	Certain Relationships and Related Transactions, and Director Independence	26
Item 14.	Principal Accounting Fees and Services	26
Item 15.	Exhibits, Financial Statement Schedules	27
	SIGNATURES	28

3 Table of Contents

FORWARD-LOOKING STATEMENTS

In addition to historical information, this Annual Report on Form 10-K, including, but not limited to, the sections entitled “Management’s Discussion and Analysis of Financial Condition and Results of Operations” and “Business,” contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. All statements other than statements of historical fact are statements that could be deemed forward-looking statements. We use words such as “believe”, “expect”, “anticipate”, “project”, “target”, “plan”, “optimistic”, “intend”, “aim”, “will”, or similar expressions, which are intended to identify forward-looking statements. You are cautioned that any such forward-looking statements are not guarantees of future performance and involve risks and uncertainties, as well as assumptions that if they were to ever materialize or prove incorrect, could cause the results of the Company to differ materially from those expressed or implied by such forward-looking statements. Future events and actual results could differ materially from those set forth in, contemplated by or underlying the forward-looking statements. Forward-looking statements speak only as of the date on which they are made. The Company assumes no obligation and does not intend to update these forward-looking statements for any reason after the date of the filing of this report, to conform these statements to actual results or to changes in our expectations, except as required by law.

4Report ~~Table of Contents~~Introduction

~~Part~~Dogecoin ICash, Inc. (the “Company”) is a technology and telehealth services company operating primarily through its majority-owned subsidiary, PrestoCorp, Inc., which provides online telehealth referral services connecting patients with licensed physicians in jurisdictions where medical cannabis evaluations are permitted under applicable state laws.

~~Item~~The 1Company also maintains strategic initiatives involving digital assets and blockchain-related technologies through subsidiaries including DogeSPAC LLC, Meme Coins, Inc., ~~Description~~and ofDogecoin ~~Business~~Treasury, Inc.

This Annual Report on Form 10-K presents the Company’s ~~Background~~audited consolidated financial statements and a discussion of its operations, financial condition, and strategic initiatives for the fiscal year ended December 31, 2025.

~~Dogecoin~~TABLE ~~Cash,~~OF ~~Inc~~CONTENTS Page PART I Item 1., ~~formerly~~Business ~~Cannabis~~2 ~~Sativa,~~Item ~~Inc~~1A., ~~formerly~~Risk ~~named~~Factors ~~Ultra~~5 ~~Sun~~Item ~~Corporation~~1B. Unresolved Staff Comments 5 Item 1C. Cybersecurity 5 Item 2. Properties 6 Item 3. Legal Proceedings 6 Item 4. Mine Safety Disclosures 6 PART II Item 5. Market for Registrant’s Common Equity, ~~was~~Related ~~incorporated~~Stockholder ~~under~~Matters ~~laws~~and Issuer Purchases of ~~Nevada~~Equity Securities 6 Item 6. [Reserved] 7 Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations 7 Item 7A. Quantitative and Qualitative Disclosures About Market Risk 9 Item 8. Financial Statements and Supplementary Data 9 Item 9. Changes in ~~November~~and ~~2005~~Disagreements with Accountants on Accounting and Financial Disclosure 9 Item 9A. InControls ~~2023,~~and weProcedures ~~conducted~~9 ~~our~~Item ~~operations~~9B. ~~through~~Other ~~our~~Information ~~subsidiaries~~9 ~~PrestoCorp~~Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections 10 PART III Item 10. Directors, ~~Inc~~Executive Officers and Corporate Governance 10 Item 11. ~~(“PrestoCorp”)~~Executive Compensation 12 Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters 12 Item 13. Certain Relationships and Related Transactions, aand ~~51%~~Director ~~owned~~Independence ~~Delaware~~12 ~~corporation~~Item ~~engaged~~14. inPrincipal ~~the~~Accounting ~~telemedicine~~Fees ~~business~~and Services 14 PART IV Item 15. Exhibits and Financial Statement Schedules 14 Signatures 14

We also own 100% of the following subsidiaries: Dogespac LLC, a Colorado limited liability company, Wild Earth Naturals, Inc. (“Wild Earth”), a Colorado corporation, Eden Holdings LLC (“Eden”), a Colorado limited liability company, Kubby Patent and Licenses, Limited Liability Company (“KPAL”), a Texas limited liability company and Hi Brands International Inc. (“Hi Brands”), a Colorado corporation. Wild Earth, Eden, KPAL, and Hi Brands are currently inactive, but fit into our business strategy as discussed below.1

OnPART November 13, 2024, the Company filed for a corporate name change from Cannabis Sativa, Inc. to Dogecoin Cash, Inc. with the State of Nevada. This change is part of the Company’s broader strategic initiative to align its brand identity with its evolving business focus. The name change is currently under review by FINRA for approval. Upon completion of the regulatory review process, the new name will be reflected in all legal, financial, and market-related disclosures. I

~~Our~~Item ~~common stock is quoted for trading on the OTCQB Market under the symbol CBDS~~1. Business

We currently maintain virtual principal executive offices with our staff and contractors located remotely and typically working out of their homes. Our mailing address is PO BOX 1602, Mesquite, Nevada 89024. Our telephone number is (702) 762-3123.Overview

~~Business~~Dogecoin ~~Strategy~~Cash, Inc. (the “Company”), formerly Cannabis Sativa, Inc. and previously Ultra Sun Corporation, was incorporated under the laws of the State of Nevada in November 2004.

InThe ~~2025,~~Company ~~CBDS~~currently ~~plans~~conducts toits ~~prioritize~~principal ~~the~~operations ~~expansion~~through of its ~~telemedicine~~majority-owned ~~business~~subsidiary ~~while~~PrestoCorp, ~~integrating~~Inc., ~~cryptocurrency~~doing ~~capabilities~~business ~~within~~as ~~the company’s operations~~PrestoDoctor, ~~aligning~~which ~~with~~operates ~~its~~a ~~strategic~~telemedicine ~~focus~~platform onthat ~~digital~~connects ~~assets.~~patients ~~Additionally,~~with ~~the~~licensed ~~company~~physicians iswho ~~actively~~conduct ~~exploring~~medical ~~opportunities~~cannabis inevaluations ~~brand~~through ~~development~~secure ~~and~~video ~~the~~consultations ~~licensing~~in ~~and~~jurisdictions ~~marketing~~where ofsuch ~~products and~~ services ~~tailored~~are topermitted ~~the~~under ~~cannabidiol~~applicable ~~(“CBD”)~~state ~~and cannabis industries~~laws.

~~Telemedicine~~The Company provides the technology platform and administrative support that facilitate telemedicine consultations between patients and licensed physicians. The physicians who conduct medical cannabis evaluations through the PrestoDoctor platform are independent medical professionals who are responsible for the medical services they provide to patients in accordance with applicable state laws and professional standards.

~~PrestoCorp~~The ~~(“PrestoDoctor”),~~Company’s ~~offers~~primary anoperating ~~online~~activity ~~telemedicine~~is platform providing customer access to knowledgeable physicians to obtain a medical marijuana recommendation. PrestoDoctor uses secure video conferencing technology (https://prestodoctor.com) to provide a safe and confidential forum for the ~~Doctor~~provision ~~patient interview in accordance with state regulations governing issuance~~ of ~~medical~~telemedicine ~~marijuana~~services ~~cards. Appointments~~ through ~~PrestoDoctor’s website generally take 10-15 minutes and can be scheduled and completed in~~ the ~~same~~PrestoDoctor ~~day~~platform. ~~This~~References ~~convenience eliminates the need for patients~~ to ~~travel~~digital toassets aor ~~clinic.~~related ~~More~~technology ~~than~~initiatives ~~100,000~~relate ~~users have registered~~ to ~~consult~~exploratory ~~with~~or ~~PrestoDoctor’s~~ancillary ~~15+~~activities ~~licensed~~conducted ~~physicians~~through ~~across~~subsidiaries ~~the United States. PrestoDoctor currently offers services in Arkansas, California, Georgia, Illinois, Iowa, Louisiana, Minnesota, Missouri, Nevada, New York, Ohio, Oklahoma, Pennsylvania, Texas,~~ and ~~West~~do ~~Virginia,~~not ~~and~~represent isthe ~~actively~~Company’s ~~targeting~~principal ~~expansion~~source ~~into~~of ~~multiple additional states in the coming months~~revenue.

5The ~~Table~~Company ofis ~~Contents~~not affiliated with, endorsed by, or otherwise associated with the cryptocurrency known as “Dogecoin” or any related digital asset project, and the Company does not issue or sponsor any cryptocurrency.

~~Management~~Business is currently evaluating opportunities to expand the platform for medical marijuana evaluations into other states and is reviewing other telemedicine applications. The COVID-19 pandemic had been a catalyst for expansion of telemedicine services across the United States, and our existing systems and infrastructure are well suited to providing other similar medical evaluations. The continuing growth of wearable devices and remote monitoring capabilities are further evidence that telemedicine will continue to grow in the coming periods. Growth of the platform to take advantage of these opportunities will require capital for development of new features and capabilities necessary to provide a new service, expansion of personnel and expansion of our contracted physician pool. No assurances can be given that our efforts to expand into new areas and/or provide new services will be successful. Model

~~Brand~~The ~~Development~~Company ~~and~~operates ~~Product~~a ~~Marketing~~technology-enabled telemedicine platform that facilitates medical cannabis evaluations conducted by licensed physicians where permitted by applicable state laws.

WePatients ~~have~~schedule ~~assembled~~consultations athrough portfolio of brands, products, intangible assets, and expertise to allow research, development, acquisition and licensing of specialized cannabis and CBD related products, including cannabis and CBD formulas, edibles, topicals, strains, recipes, and delivery systems. We plan to engage in marketing and branding within the ~~cannabis~~PrestoDoctor ~~and~~platform ~~CBD spaces utilizing our existing brands, including our trademark pending “hi” brand, while also seeking out new opportunities for brand aggregation~~ and ~~marketing.~~are Inconnected ~~2024,~~with welicensed ~~were~~physicians ~~not~~who ~~able~~conduct totelemedicine ~~focus~~consultations onremotely ~~further~~using ~~development~~secure ofonline ~~these assets due to limitations on availability of capital and the need to devote our energies to growth in the telemedicine space~~technology.

InThe ~~2025,~~Company wegenerates ~~hope~~substantially toall ~~begin~~of ~~licensing~~its ~~and~~revenue ~~marketing~~from ~~products~~telemedicine byconsultation ~~developing~~services ~~new~~facilitated ~~relationships~~through ~~with manufacturers and distributors. Descriptions of~~ the ~~products/brands~~PrestoDoctor ~~we intend to promote include:~~platform.

Wild Earth Naturals, Inc. Wild Earth Naturals, Inc. is an herbal personal care products formulation and marketing company that targets the growing natural health care products market in the United States and abroad. We intend to develop and license and manufacture highAsset-~~quality,~~Light ~~herbal~~Platform based personal care products providing healthier choices to consumers. We use specialized ingredient mixing processes to produce plant glycerite/mineral herbal blends and oil extractions, which we believe will be unique to the natural health products industry. The ingredients for our products are selected to meet a number of criteria, including, but not limited to, safety, potency, purity, stability, bio-availability, and efficacy. We plan to control the quality of our products beginning at the formulation stage and continuing through controlled sourcing of raw ingredients, manufacturing, packaging, and labeling.Model

HiThe ~~Brands International Inc. On February 6, 2015, the~~ Company ~~formed~~operates Hiusing ~~Brands~~an ~~International~~asset-light ~~Inc.,~~platform amodel ~~Corporation~~in ~~redomiciled~~which totelemedicine ~~Colorado,~~services ~~and~~are afacilitated ~~wholly~~through ~~owned~~digital ~~subsidiary~~infrastructure ofrather ~~the~~than ~~Company~~through ~~(“Hi~~ownership ~~Brands”). Hi Brands entered into a Purchase, Supply and Joint Venture Agreement (the “Agreement”), with Centuria Natural Foods, Inc. (“Centuria”) to develop a supply~~ of ~~proprietary~~physical ~~CBD~~clinic ~~(Cannabidiol)~~locations ~~Rich~~or ~~Hemp~~healthcare ~~Oil products, but the agreement was never implemented and no business was ever transacted~~facilities. As a result, Hi Brands International, Inc. has been inactive for the last several years. Although the Hi Brands business has been inactive, the Company believes that there is value in the name and that it may afford a sound outlet for the Company’s products as we build work to build out our product portfolio.

6The ~~Table~~PrestoDoctor ofplatform ~~Contents~~connects patients with licensed physicians through secure proprietary online technology, enabling telemedicine consultations to occur remotely in jurisdictions where permitted by applicable state laws.

In order to capitalize on the Hi Brands concept, the Company will require capital for a virtual storefront design, online web presence, virtual shopping cart and e-payment capabilities. The concept may also be an attractive base for physical locations, which would then require capital for facilities, physical storefront and interior design, staffing, inventory, and marketing. Until a suitable capital formation plan can be developed and funded, the Hi Brands concept is likely to remain inactive.2

~~Other~~Corporate Opportunities. In addition to licensing, branding, and technology, we have the ability to offer mainstream medical prescription discount cards, for which the Company will receive a small percentage on each product purchased. This concept has not yet been implemented but is being evaluated by our Telemedicine division for feasibility and return on investment.Strategy

The Company ~~continues to seek the acquisition of companies, intellectual property and other assets that fit within the company~~’s ~~strategic~~strategy ~~plan~~is ofto ~~assembling~~continue aexpanding ~~portfolio~~its oftelemedicine ~~cannabis~~platform ~~industry~~while ~~related~~maintaining ~~businesses that have~~ a ~~high~~capital-efficient ~~growth~~operating ~~potential and are accretive to shareholder value~~structure.

~~Perceived~~The ~~Cannabis~~Company ~~Industry~~also ~~Trends~~maintains intellectual property assets and evaluates technology initiatives through subsidiaries including Dogecoin Treasury Inc., Dogespac LLC, and Meme Coins Inc.

WeIntellectual believe the cannabis industry will be characterized by the following principal trends: an increased emphasis on high quality products; an increased emphasis on scientific validation for products in the market place; more liberal regulation in regard to cannabis, even under the current administration as states’ rights continue to emerge; more consolidation, take-over, and buy-out of companies in the retail, wholesale, and supply side channels; more mainstream companies entering the marketplace; and more funded research on the potential long-term health benefits of cannabis as well as its potential curative properties.Property

~~Vision~~The Company maintains cannabis-related intellectual property through Kubby Patent and Licenses, LLC.

~~Our~~This vision is to become a highly visible, diversified business promoting superior quality branded products and services and offering effective customer service, fair compensation, sound management and a great working environment. Over time, we plan to expand our branding, research and development, intellectual ~~properties,~~property and licensing activities to reach markets covering telemedicine, digital, and consumer education. In order to achieve this vision, we plan to develop brands and branded products which will distinguish our online presence as a source for innovative and effective medicinal cannabis and digital products and cost-effective alternatives for customers seeking quality, affordable natural health products to aid in wellness and appearance. includes:

~~Through~~• athe ~~long-term~~Ecuadorian ~~commitment~~Sativa tocannabis ~~this~~strain ~~vision,~~plant wepatent ~~hope~~(CTA)• toa ~~become~~patent ~~known~~relating asto a ~~company~~method ~~that~~of istreating ~~committed~~hypertension tousing ~~its~~a ~~customers,~~cannabinoid-containing ~~associates,~~lozenge ~~and~~delivery ~~communities~~system.

7While ~~Table~~the ofCompany ~~Contents~~maintains certain cannabis-related intellectual property assets, substantially all current revenues are generated from telemedicine consultation services facilitated through the PrestoDoctor platform.

~~Products~~Corporate Structure

~~Online~~The ~~Telemedicine.~~Company ~~Through~~conducts ~~PrestoDoctor~~its weoperations ~~provide~~through ~~access~~a tocombination ~~knowledgeable~~of ~~physicians~~operating ~~for a safe~~ and ~~confidential~~strategic ~~way to get a medical marijuana recommendation using secure video conferencing technology~~subsidiaries. ~~Our online telemedicine generates 100% of our revenues.~~

~~Consumer~~Operating Products. Through December 31, 2024, the products discussed below in this section are conceptual and have produced no significant revenues. We had intended to pursue the strategy described below in 2024, but lack of capital largely shifted our strategic implementation plans to 2025. In 2025, we expect to begin testing the market through licensing agreements related to our patented strain Ecuadorian Sativa, including:Subsidiary

·• ~~Lozenges~~PrestoCorp, ~~utilizing our proprietary patented formula, may offer rapid relief~~Inc. ~~Based~~– telemedicine ~~upon~~services ~~preliminary~~conducted results, our lozenges generally take effect within a period of five to 15 minutes. In addition to the lozenges, we have other forms of edibles under consideration. · Recover Deep Penetrating Healing Balm is a fast-acting organic potential anti-inflammatory pain reliever for sore muscles, joints, arthritic and back pain. · Trauma Cream was developed with a blended infusion of cannabinoids and THC, including Arnica for its numbing effect. · Branded Clothing and Merchandise. We also intend to offer “hi” branded men’s and women’s fashion from suppliers, primarily caps, through the ~~Company’s~~PrestoDoctor ~~www~~platform.~~cbds.com website.~~

~~Objectives~~Strategic and Technology Subsidiaries

~~Our~~• ~~current~~Dogecoin ~~strategy is to promote and expand the telemedicine business under our PrestoDoctor brand~~Treasury, ~~expand our digital footprint and assets, and focus on the start-up and growth of new branding, licensing, and product sales opportunities~~Inc. ~~Additionally,~~– technology weinitiative ~~will pursue strategic corporate~~ and ~~product~~digital ~~acquisitions~~asset totreasury ~~strengthen our market position.~~activities

~~Marketing~~• &DogeSPAC ~~Distribution~~LLC – digital asset acquisition entity

~~Market~~• ~~Conditions~~Meme in the Cannabis Industry. Our target markets are located in states that have legalized the production and use of cannabis. Twenty-four states plus the District of Columbia have approved measures to legalize cannabis for adult recreational use. Thirty-nine statesCoins, ~~the District of Columbia and three US territories have legalized the use of cannabis for medical use in some form~~Inc. ~~Additionally,~~– digital ~~nine~~asset ~~states~~investment have laws permitting the use of “low THC, high cannabidiol (CBD)” products for specific medical conditions. These programs are not considered comprehensive medical cannabis programs. However, it may take multiple years for a state to establish regulations and for cannabis businesses to begin generating revenue from operations in a given state.subsidiary

~~Non-Infused~~Other Products and Merchandise. We launched our www.wildearthnaturals.com website in August 2013 but the site has been dormant for several years. In 2025, we intend to use social media to drive traffic to our stronger domains; cbds.com, and cannabissativa.com websites. Wild Earth Naturals is not producing revenue at this time, and once the Company rolls out the brand development and product marketing plan for that consumer products lines fulfillment can be accomplished. Subsidiaries

~~During~~• ~~2025,~~Kubby wePatent ~~plan to utilize licensing agreements, direct business to consumer sales, internet advertising,~~ and ~~social media marketing to generate sales leads~~Licenses, ~~orders~~LLC ~~and~~– intellectual ~~to entry into leading retailers and wholesalers throughout the U.S. No assurances can be given that we will be successful in such efforts.~~property

~~Infused~~• ~~Products.~~Eden ~~For~~Holdings ~~cannabis~~LLC ~~infused~~– trademark ~~products, we intend to develop our customer base through licensing agreements with third party manufacturers who are compliant with state cannabis laws in the states in which they conduct business.~~holdings

We• ~~plan~~Wild toEarth ~~build brand awareness by utilizing a mix of social media~~Naturals, ~~trade~~Inc. ~~shows,~~– inactive ~~education efforts, and direct marketing to targeted businesses.~~subsidiary

~~Geographic~~• ~~Presence.~~Hi WeBrands ~~plan to build brand awareness for our products in states where medical and recreational cannabis is legal~~International, ~~throughout~~Inc. ~~the~~– inactive ~~United States.~~subsidiary

8Certain ~~Table~~subsidiaries, ofincluding ~~Contents~~DogeSPAC LLC, Meme Coins, Inc., and Dogecoin Treasury, Inc., support the Company’s digital asset acquisition, investment, and treasury management initiatives.

~~Competition~~Operating Segments

~~Cannabis~~The ~~Industry.~~Company ~~While we do not~~ currently ~~sell~~operates ~~products~~primarily ~~regulated~~through asa ~~cannabis~~single ~~(containing~~reportable ~~THC),~~operating wesegment ~~expect~~consisting toof ~~license~~telemedicine ~~our~~services ~~brands~~conducted ~~and~~through ~~products to businesses that will sell cannabis in states where medicinal or recreational cannabis is legal. Therefore~~PrestoCorp, ~~we look to the participants in the medical and recreational cannabis markets for information on competition~~Inc.

We believe the competition in the cannabis market will include numerous cannabis product companies that are fragmented in terms of geographic market coverage, distribution channels and product categories, with many companies taking a state-by-state approach. We believe that competition is principally based upon price, quality, efficacy of products, branding, marketing, customer service, and trade support. We anticipate that large pharmaceutical companies will eventually begin to more aggressively compete in the cannabis product market. These companies and certain larger entities may have broader product lines and/or larger sales volumes than companies such as ours. Larger entities entering this market may have significantly greater financial and other resources available to them and possess extensive manufacturing, distribution and marketing capabilities. We anticipate that many of the larger competitors will be able to compete more effectively due to a greater extent of vertical integration. The entry of larger competitors could have a material adverse effect on our results of operations and financial condition.3

~~Intellectual Property~~Facilities

WeThe ~~hold~~Company ~~certain~~maintains ~~intellectual~~its ~~property~~principal ~~(the~~executive ~~“IP”)~~office consisting of recipes and process/methods to maximize the cannabinoid concentrations used for manufacture of medical marijuana edibles, and are the holder of a proprietary cannabis lozenge, patented as a method of treating hypertension.at:

We355 ~~are~~West ~~also~~Mesquite the patent holder for the Ecuadorian Sativa “CTA” strain of cannabis. We are continuing to pursue commercialization of the CTA strain, but no assurances can be given that the patented strain will result in development of any commercial products.Boulevard

~~The~~Suite ~~Company intends to use or license the “hi” brand for personal care products, edibles (infused and non-infused), apparel and branded merchandise.~~C70

~~Effect~~Mesquite, ofNevada ~~Existing or Probable Governmental Regulations on the Business~~89027

~~Currently,~~The ~~our~~office ~~products~~space consist of telemedicine services, and we are developing and implementing a business strategy to sell products derived from cannabis plants or products containing THC. Accordingly, while the following discussion on governmental regulation is ~~not~~utilized ~~directly~~pursuant ~~applicable~~ to ~~the~~a ~~Company~~rental ~~today, we may become subject to these regulations in the near future~~arrangement.

~~The~~Many ~~United~~administrative ~~States~~functions ~~federal government regulates drugs in large part through the Controlled Substances Act, or CSA. Marijuana, which is a form~~ of ~~cannabis, is classified as a Schedule I controlled substance. As a Schedule I controlled substance,~~ the ~~federal~~Company ~~Drug~~are ~~Enforcement~~conducted Agency, or DEA, considers marijuana to have a high potential for abuse with no currently accepted medical use in treatment in the United States (except as disclosed below for epilepsy and related syndromes) and a lack of accepted safety for use of the drug under medical supervisionremotely. According to the U.S. federal government, cannabis having a concentration of tetrahydrocannabinol, or THC, greater than 0.3% is marijuana. Cannabis with a THC content below 0.3% is classified as hemp. The scheduling of marijuana as a Schedule I controlled substance is inconsistent with what we believe to be widely accepted medical uses for marijuana by physicians, researchers, patients, and others. Moreover, as of November 30, 2025 and despite the clear conflict with U.S. federal law, 38 states and the District of Columbia and five territorie have legalized marijuana for medical use, while 24 of those states and the District of Columbia have legalized the adult-use of cannabis for recreational purposes. As further evidence of the growing conflict between the U.S. federal treatment of cannabis and the societal acceptance of cannabis, the FDA on June 25, 2018 approved Epidiolex. Epidiolex is an oral solution with an active ingredient derived from the cannabis plant for the treatment of seizures associated with two rare and severe forms of epilepsy, Lennox-Gastaut syndrome and Dravet syndrome, in patients two years of age and older. This is the first FDA-approved drug that contains a purified substance derived from the cannabis plant. In this case, the substance is cannabidiol, or CBD, a chemical component of marijuana that does not contain the psychoactive properties of THC.

~~Marijuana is largely regulated at the state level in the United States. State laws regulating marijuana are in conflict with the CSA~~PrestoCorp, ~~which makes marijuana use and possession federally illegal~~Inc. maintains ~~Although~~office ~~certain~~space states and territories of the United States authorize medical or adult-use marijuana production and distribution by licensed or registered entities, under United States federal law, the possession, use, cultivation, and transfer of marijuana and any related drug paraphernalia is illegal. Although our activities currently do not involve any products that contain THC and we are compliant with the applicable state and local laws in ~~states~~New ~~where~~York weused dofor ~~business,~~operational ~~should we enter into a new area that involves THC products, strict compliance with state~~ and ~~local~~administrative ~~laws with respect to cannabis may neither absolve us of liability under United States federal law nor provide a defense to any federal criminal action that may be brought against us~~support.

InThe ~~2013,~~office asspace ~~more~~is ~~and~~utilized ~~more~~pursuant ~~states began~~ to ~~legalize~~a ~~medical and/or adult~~month-~~use marijuana, the federal government attempted~~ to ~~provide clarity on the incongruity between federal law and these state~~-~~legal~~month ~~regulatory~~rental ~~frameworks~~arrangement. Until 2018, the federal government provided guidance to federal agencies and banking institutions through a series of DOJ memoranda. The most notable of this guidance came in the form of a memorandum issued by former U.S. Deputy Attorney General James Cole on August 29, 2013, which we refer to as the Cole Memorandum.

~~9 Table of Contents~~Competition

The ~~Cole~~Company ~~Memorandum~~competes ~~offered~~with ~~guidance~~other totelemedicine ~~federal~~platforms ~~agencies on how to prioritize civil enforcement, criminal investigations~~ and ~~prosecutions~~healthcare ~~regarding~~technology ~~marijuana~~providers inoffering ~~all~~remote ~~states~~consultation ~~and quickly set a standard for marijuana-related businesses to comply with~~services. ~~The Cole Memorandum put forth eight prosecution priorities:~~

1.Many ~~Preventing~~competitors ~~the~~may ~~distribution~~have ofgreater ~~marijuana~~financial toresources, ~~minors;~~larger physician networks, and more extensive technology infrastructure.

2.Government ~~Preventing revenue from the sale of marijuana from going to criminal enterprises, gangs and cartels;~~Regulation

3.Telemedicine ~~Preventing~~services ~~the~~are ~~diversion~~subject ofto ~~marijuana~~federal ~~from~~and ~~states~~state ~~where~~laws itgoverning ishealthcare ~~legal~~delivery, ~~under~~telemedicine ~~state~~practice, ~~law~~and inpatient ~~some form to other states;~~privacy.

4.The ~~Preventing~~physicians ~~the~~who ~~state-authorized~~conduct ~~marijuana~~consultations ~~activity~~through ~~from~~the ~~being~~PrestoDoctor ~~used~~platform asare aresponsible ~~cover or pretext~~ for ~~the~~complying ~~trafficking~~with ofapplicable ~~other~~professional ~~illegal~~licensing ~~drugs~~and orregulatory ~~other illegal activity;~~requirements.

5.Telemedicine ~~Preventing~~services ~~violence~~in the United States are subject to federal and state laws and regulations governing healthcare services, telemedicine practice, and the ~~use~~protection of ~~firearms~~patient ininformation. These laws and regulations may include state licensing requirements applicable to physicians, telehealth practice standards, and privacy and data protection laws such as the ~~cultivation~~Health Insurance Portability and ~~distribution~~Accountability ofAct ~~marijuana;~~(“HIPAA”). The Company’s telemedicine platform facilitates consultations between patients and licensed physicians and relies on third-party technology infrastructure and healthcare professionals operating in accordance with applicable state regulatory frameworks.

6.The ~~Preventing~~physicians ~~drugged~~who ~~driving~~conduct ~~and~~medical cannabis evaluations through the ~~exacerbation~~PrestoDoctor ofplatform ~~other~~are ~~adverse~~independent ~~public~~medical ~~health~~professionals ~~consequences~~who ~~associated~~are responsible for the medical services they provide to patients in accordance with ~~marijuana~~applicable ~~use;~~state laws and professional standards. The Company provides the technology platform and administrative support that facilitate these telemedicine consultations.

7.Although ~~Preventing~~ the ~~growing~~Company ofholds ~~marijuana~~certain oncannabis-related ~~public~~intellectual ~~lands~~property and ~~the~~may ~~attendant~~evaluate ~~public~~potential ~~safety~~licensing ~~and~~opportunities ~~environmental~~in ~~dangers~~jurisdictions ~~posed~~where bycannabis ~~marijuana~~activities ~~production~~are onpermitted ~~public~~under ~~lands;~~applicable ~~and~~state laws, the Company does not currently cultivate, distribute, or sell cannabis products.

8.Cannabis ~~Preventing~~remains ~~marijuana~~classified ~~possession~~as ora ~~use~~Schedule onI controlled substance under the federal ~~property~~Controlled Substances Act (“CSA”). While a number of states have adopted laws permitting medical or adult-use cannabis

~~On January~~ 4, 2018, former United States Attorney General Sessions rescinded the Cole Memorandum by issuing a new memorandum to all United States Attorneys, which we refer to as the Sessions Memo. Rather than establishing national enforcement priorities particular to marijuana-related crimes in jurisdictions where certain marijuana activity was legal under state law, the Sessions Memo simply rescinded the Cole Memorandum and instructed that “[i]n deciding which marijuana activities to prosecute... with the [DOJ’s] finite resources, prosecutors should follow the well-established principles that govern all federal prosecutions.” Namely, these include the seriousness of the offense, history of criminal activity, deterrent effect of prosecution, the interests of victims, and other principles. As of March 1, 2025, the Cole Memorandum remains rescinded and is not in effect. Despite its rescission, many federal prosecutors have continued to follow the general principles outlined in the memo, focusing enforcement efforts on areas such as preventing marijuana distribution to minors and addressing drugged driving.

~~Nonetheless,~~activities ~~there~~under ~~is no guarantee that~~ state ~~laws~~regulatory ~~legalizing and regulating the sale and use of marijuana will not be repealed or overturned~~frameworks, orsuch ~~that~~activities ~~local~~remain ~~governmental~~illegal ~~authorities~~under ~~will~~federal ~~not limit the applicability of state laws within their respective jurisdictions~~law. ~~Unless~~As ~~and~~a ~~until~~result, ~~the~~any ~~United~~future ~~States~~activities ~~Congress~~involving ~~amends~~cannabis-related ~~the~~products ~~CSA with respect to marijuana (and as to the timing~~ or ~~scope~~licensing ofarrangements ~~any~~could ~~such potential amendments there can~~ be nosubject ~~assurance),~~to ~~there~~regulatory isuncertainty aand ~~risk~~legal ~~that federal authorities may enforce current U~~risks.S. ~~federal~~The ~~law.~~Company ~~Currently,~~intends into ~~the~~comply ~~absence~~with ofapplicable ~~uniform~~ federal ~~guidance~~, ~~as had been established by the Cole memorandum~~state, ~~enforcement~~and ~~priorities~~local ~~are~~laws ~~determined~~in byjurisdictions ~~respective~~in ~~United~~which ~~States~~it ~~Attorneys~~conducts business.

10The ~~Table~~Company’s current operations consist primarily of ~~Contents~~telemedicine services conducted through the PrestoDoctor platform and do not involve the cultivation, manufacture, or sale of cannabis products.

We are not aware of other specific governmental regulations that impact our business. We may, however, utilize Chinese vendors for manufacturing a significant portion of the products we intend to sell. To the extent that tariffs are imposed on imported goods manufactured in China, our pricing structure and acceptance in the marketplace may be affected. We may currently stock our products through distributors in foreign countries when appropriate and ship direct from our manufacturer to the foreign distributor when such can be done at a cost savings. We intend to continue to explore ways that we can hold our costs down on the products we sell in order to minimize price sensitivity concerns with our customers.

Environmental Laws

We are not aware of any environmental laws that would limit our ability to conduct our current sales and distribution activities in their present form or as we envision them in the near future. As we expand our operations to participate more directly in the cannabis and hemp industries as a licensor or distributor of cannabis and hemp products, we may become subject to environmental laws relating to water usage, recycling, waste disposal, and similar regulations that will vary depending on the location of our operations. We intend to address the impact of such environmental regulations when we have a specific use case to evaluate.

Number of Total Employees and Number of Full Time Employees

As of March 3, 2025, we have no employees in Cannabis Sativa, Inc. At the end of the year ended December 31, 2024, the Company had independent contractor arrangements with four officers and directors, and three outside service providers. PrestoCorp has four employees, including two officers of PrestoCorp. Our employees are not represented by unions, and we consider our relationship with our employees to be good. The Company also has relationships with several independent contractors who provide services to the Company on a regular and on-going basis.

Facilities

During all of 2024, CBDS operated out of virtual offices maintained by our officers, directors and contractors.

Our subsidiary PrestoDoctor leases an office in New York. PrestoCorp leased office space through WeWork in New York on a month-to-month basis at $2,590 per month which ended in April 2024. On April 12, 2024, PrestoCorp signed a new lease in New York for a one-year term at $1,575 per month expiring in April 30, 2025.

Item 1A. Risk Factors

~~Not~~The ~~required.~~Company faces various risks including:

~~Item~~• ~~1B.~~dependence ~~Unresolved~~on ~~Staff~~telemedicine ~~Comments.~~revenue

~~None~~• regulatory changes affecting telemedicine or medical cannabis programs

~~Item~~• 3.competition ~~Legal~~from ~~Proceedings.~~larger telemedicine providers

We• ~~are~~reliance ~~not~~on a third-party ~~to any material legal proceedings, and, to the best of our knowledge, no such legal proceedings have been threatened against us.~~ physicians

~~Item~~• 4.potential ~~Mine~~need ~~Safety~~for ~~Disclosures~~additional capital.

~~Not~~Regulation ~~Applicable.~~of Telemedicine and Physician Licensing May Affect Our Operations

11The ~~Table~~Company’s telemedicine services are subject to state laws and regulations governing the practice of ~~Contents~~medicine, telemedicine, and physician licensing. Physicians providing consultations through the PrestoDoctor platform must comply with applicable state medical licensing requirements and telemedicine regulations in the jurisdictions where patients are located. Changes in state laws, regulations, or enforcement policies related to telemedicine, medical cannabis evaluations, or physician licensing could affect the ability of physicians to provide services through the Company’s platform or increase compliance costs. Any such changes could have a material adverse effect on the Company’s business, financial condition, and results of operations.

~~PART~~Item II1B. Unresolved Staff Comments

None.

Item 1C. Cybersecurity

The Company relies on information technology systems and third-party service providers to operate its telemedicine platform.

Management maintains processes designed to identify and manage cybersecurity risks associated with these systems.

As of the date of this report, the Company is not aware of any cybersecurity incidents that have materially affected its operations.

Item 2. Properties

The Company maintains its principal executive office in Mesquite, Nevada as described above.

Many administrative functions are conducted remotely through virtual office arrangements.

Item 3. Legal Proceedings

The Company is not currently a party to any material legal proceedings.

Item 4. Mine Safety Disclosures

Not applicable.

PART II

The following information relates solely to the Company’s common stock, par value $0.001 per share, which is the only class of the Company’s equity securities quoted for trading.

Market Information

~~Our~~The ~~shares~~Company’s of common stock ~~are~~is quoted on the OTCQB Venture Market ~~operated by the OTC Markets Group Inc. of the Financial Industry Regulatory Authority, Inc. (“FINRA”)~~ under the symbol ~~“CBDS”~~DOGP.

Trading in securities quoted on the OTCQB Venture Market may involve limited liquidity compared with securities listed on national securities exchanges.

Holders of Record

OnAs ~~March~~of 3February 28, ~~2025~~2026, there were 70approximately 71 holders of record of ~~our common stock, as reported by~~ the Company’s ~~transfer~~common ~~agent~~stock. ~~In computing the number of holders of record, each broker-dealer and clearing corporation holding shares on behalf of its customers is counted as a single stockholder.~~

NoThis ~~Dividends~~number does not include beneficial owners whose shares are held in street name through brokerage firms or other nominees.

NoDividend dividends have ever been paid on our securities. On November 13, 2024, the Company’s Board of Directors approved the declaration of a special dividend, issuing one (1) preferred share for every 1,000 common shares held by shareholders as of the record date of November 25, 2024. The dividend distribution is subject to regulatory review, and FINRA is currently evaluating the Company’s request for approval. The Company will provide further updates regarding the timing and execution of the dividend upon completion of FINRA’s review process.Policy

~~Transfer~~The ~~Agent~~Company has not declared or paid cash dividends on its common stock and does not currently anticipate paying cash dividends in the foreseeable future.

~~Colonial~~The ~~Stock~~Company ~~Transfer~~intends ~~Co.,~~to ~~Inc.,~~retain ~~7840~~future ~~South~~earnings ~~700~~to ~~East,~~support ~~Sandy,~~business ~~Utah~~development ~~84070, telephone (801) 355-5740, serves as the transfer agent~~ and ~~registrar for our common stock~~operations.

~~Recent~~As ~~Sales~~previously disclosed, the Company effected a distribution of ~~Unregistered~~digital ~~Securities~~asset-linked units to shareholders of record based on a record date of December 22, 2025, payable pro rata on January 7, 2026, pursuant to a corporate action announced by FINRA on January 8, 2026.

~~During the year ended December 31, 2023, the Company issued 2,450,000 shares of restricted common stock for services in the amount of $88,200 to related parties.~~ The ~~Company~~units ~~issued~~were ~~9,900,000~~distributed ~~shares~~as ofa ~~common~~special ~~restricted~~shareholder ~~stock~~distribution inand ~~consideration~~were ofnot ~~notes payable – related parties in the amount of $54,450. The Company also~~ issued ~~24,197,674 shares of common stock and 6,700,000 shares of restricted common stock~~ in ~~consideration~~exchange offor ~~notes~~cash ~~payable and accrued interest – non related parties in the amount of $353,176~~consideration.

12Each ~~Table~~unit ofrepresents ~~Contents~~a beneficial interest in one (1) Dogecoin Cash blockchain token.

During the year ended December 31, 2024, the Company issued restricted common stock in consideration for stock payable accrued at December 31, 2023. Common stock issued consisted of 5,968,200 shares of common stock valued at $53,714 for compensation to an outside contractor and 5,652,276 shares of common stock valued at $70,146 to various officers for compensation. The Company issued 18,880,159 shares of restricted common stock in consideration of notes payable and accrued interest – related parties in the amount of $182,453. The Company also issued 12,345,928 shares of common stock and 12,343,321 of restricted common stock in consideration of notes payable and accrued interest – non related parties in the amount of $284,405. 6

~~Special~~The ~~Sales~~Units ~~Practice~~do ~~Requirements~~not ~~with~~represent ~~Regard~~additional toshares ~~“Penny~~of ~~Stocks”~~the Company’s common stock and are separate from the Company’s common or preferred equity securities. The units are not cryptocurrencies or blockchain tokens issued by the Company. The distribution of the units did not result in the issuance of additional equities or debt of the Company’s common or preferred stock and did not affect the number of shares of common or preferred stock outstanding. The tokens may not be withdrawn by the unit holders until on or after January 7, 2027.

ToIssuer ~~protect~~Purchases ~~investors from patterns~~ of ~~fraud~~Equity and abuse that have occurred in the market for low priced securities commonly referred to as “penny stocks,” the SEC has adopted regulations that generally define a “penny stock” to be any equity security having a market price (as defined) less than $5.00 per share, or an exercise price of less than $5.00 per share, subject to certain exceptions. Our stock is subject to the “penny stock” regulations during periods in which the price is below $5.00 per share. During any such periods, broker-dealers selling our common stock are subject to additional sales practices when they sell our stock to persons other than established clients and “accredited investors.” For transactions covered by these rules, before the transaction is executed, the broker-dealer must make a special customer suitability determination, receive the purchaser’s written consent to the transaction and deliver a risk disclosure document relating to the penny stock market. The broker-dealer must also disclose the commission payable to both the broker-dealer and the registered representative taking the order, current quotations for the securities and, if applicable, the fact that the broker-dealer is the sole market maker and the broker-dealer’s presumed control over the market. Monthly statements must be sent disclosing recent price information for the penny stock held in the account and information on the limited market in penny stocks. Such “penny stock” rules may restrict trading in our common stock and may deter broker-dealers from effecting transactions in our common stock.Securities

~~Item~~The 6.Company ~~Selected~~did ~~Financial~~not ~~Data~~repurchase any shares of its common stock during the year ended December 31, 2025.

~~Not Applicable. The Company is a “smaller reporting company” and not subject to the Selected Financial Data requirement of~~ Item 6. [Reserved]

Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations

The following Management’s Discussion and Analysis of Financial Condition and Results of Operations, or MD&A, is intended to help the reader understand the Company, our operations, and our present business environment. MD&A is provided as a supplement to, and should be read in conjunction with, our Consolidated Financial Statements and the accompanying Notes thereto. As discussed in more detail under “Forward-Looking Statements” immediately following this document’s Table of Contents, the following discussion contains forward-looking statements that are based on our management’s current expectations, estimates, and projections, which are subject to a number of risks and uncertainties. Our actual results may differ materially from those discussed in these forward-looking statements because of the risks and uncertainties inherent in future events. Overview

13Dogecoin ~~Table~~Cash ofInc. ~~Contents~~operates primarily through its majority-owned subsidiary PrestoCorp, Inc., which conducts telemedicine services through the PrestoDoctor platform.

The Company generates substantially all of its revenue from telemedicine consultation services facilitated through the PrestoDoctor platform.

Digital Asset Initiatives

The Company maintains certain digital asset and blockchain-related initiatives through subsidiaries including DogeSPAC LLC, Meme Coins, Inc., and Dogecoin Treasury, Inc. These activities currently represent exploratory or strategic initiatives and do not constitute a significant source of the Company’s revenue or operating cash flows. The Company’s principal operating business remains the provision of telemedicine services through its majority-owned subsidiary PrestoCorp, Inc.

Results of Operations

~~Fiscal~~Year ~~year~~Ended ~~ended~~ December 31, ~~2023~~2025 compared with ~~fiscal~~the ~~year~~Year ~~ended~~Ended December 31, ~~2022~~2024

The narrative comparison of the results of operations for the years ended December 31, 2024 and 2023 are based on the following table.

	Years Ended
	A			B			A-B
	December 31,			December 31,			Change			Change %
	2025			2024			Change			Change %
REVENUE	$	738,907		$	802,704		$	(63,797)			(8)	%
Cost of revenues		265,704			310,620			(44,916)			(14)	%
Cost of sales % of total sales		36	%		39	%		(3)	%		(7)	%
Gross profit		473,203			492,084			(18,881)			(4)	%
Gross profit % of sales		64	%		61	%
EXPENSES
Professional fees		192,806			309,397			(126,591)			(40)	%
Depreciation and amortization		1,182			3,329			(2,147)			(64)	%
Wages and salaries		294,328			364,949			(70,621)			(19)	%
Advertising		3,758			12,268			(8,510)			(69)	%
General and administrative		527,832			484,612			42,462			9	%
Total expenses		1,019,906			1,174,555			(165,407)			(14)	%
NET LOSS FROM CONTINUING OPERATIONS		(546,703)			(682,471)			146,526			(21)	%

	Years Ended
	A			B			A-B
	December 31,2024			December 31,2023			Change			Change %
REVENUE	$	802,704		$	1,173,830		$	(371,126	)		(32	)%
Cost of revenues		310,620			400,746			(90,126	)		(22	)%
Cost of sales % of total sales		39	%		34	%		5	%
Gross profit		492,084			773,084			(281,000	)		(36	)%
Gross profit % of sales		61	%		66	%		(5	)%
OPERATING EXPENSES
Professional fees		309,397			288,436			20,961			7	%
Depreciation and amortization		3,329			151,957			(148,628	)		(98	)%
Wages and salaries		364,949			610,326			(245,377	)		(40	)%
Advertising		12,268			13,141			(873	)		(7	)%
General and administrative		484,612			565,076			(80,464	)		(14	)%
Total operating expenses		1,174,555			1,628,936			(454,381	)		(28	)%
NET LOSS FROM CONTINUING OPERATIONS		(682,471	)		(855,852	)		173,381			(20	)%

Revenue for the fiscal year ended December 31, 2025 decreased 8% compared to the year ended December 31, 2024. Cost of revenues as a percentage of sales decreased 14% between the years. The reason for the decrease is there is a significant increase in competition for market share in the cannabis tele-medicine industry.

~~Revenue~~Total ~~for~~operating ~~the~~expenses ~~fiscal~~decreased ~~year~~14% ~~ended~~in ~~December~~2025 ~~31,~~compared with 2024 ~~decreased~~which ~~32%~~trended ~~compared~~down toas did revenue in the current year. ~~ended~~Decreases ~~December~~in 31professional fees, ~~2023~~depreciation and amortization, wages and salaries, and advertising expenses. ~~Cost~~Depreciation ofand ~~revenues~~amortization asdecreased due to patents becoming fully amortized. Advertising costs were reduced by taking a ~~percentage~~more offocused ~~sales~~approach ~~increased~~to 5%our ~~between~~target ~~the~~markets. ~~years~~PrestoDoctor salaries decreased with an effort to consolidate and reduce employees and officers reducing their salaries. ~~The~~Professional ~~reason~~fees ~~for~~decreased ~~the~~due to a decrease isin ~~there~~legal isand accounting. General and administrative expenses increased ~~competition~~due to $75,055 in ~~the~~bad ~~cannabis~~debts ~~tele-medicine~~and ~~industry~~an increase in web costs.

~~Total~~Revenue ~~operating~~is ~~expenses~~derived ~~decreased~~primarily ~~28%~~from intelemedicine ~~2024~~consultation ~~compared~~services ~~with~~conducted ~~2023~~through ~~which trended down as did revenue in~~ the current year. Decreases in depreciation and amortization, wages and salaries, advertising, and general and administrative expenses occurred with continuing efforts at cost reduction. Depreciation and amortization decreased due to patents becoming fully amortized. Advertising costs were reduced by taking a more focused approach to our target markets. PrestoDoctor ~~salaries decreased with an effort to consolidate and reduce employees and officers reducing their salaries~~platform. ~~Professional fees increased due to an increase in legal and accounting.~~

Operating expenses consist primarily of:

• platform development

• physician network support

• professional fees

• marketing and administrative expenses.

Liquidity and Capital Resources

Cash used in operating activities was $~~107~~39,~~670~~583 in ~~2024~~2025 compared to $63107,~~111~~671 in ~~2023~~2024. In ~~2024~~2025, financing activities provided $6034,~~092,~~202 ~~consisting~~compared ofto ~~proceeds from related party notes payable in the net amount of~~ $2260,092, ~~and proceeds from convertible notes payable~~ in ~~the amount of $38,000~~2024. We ended ~~2024~~2025 with $3429,~~934~~553 in cash on hand.

14The ~~Table~~accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of ~~Contents~~assets and the liquidation of liabilities in the normal course of business. We incurred net loss of $10,043,831 and $1,780,240 respectively, for the years ended December 31, 2025, and 2024 and had an accumulated deficit of $84,389,964 as of December 31, 2025. The Company may seek to raise money for working capital purposes through a public offering of its equity capital or through a private placement of equity capital or convertible debt. It will be important for the Company to be successful in its efforts to raise capital in this manner if it is going to be able to further its business plan in an aggressive manner. Raising capital in this manner will cause dilution to current shareholders.

The ~~accompanying consolidated financial statements have been prepared assuming that the~~ Company ~~will~~has ~~continue~~historically asfunded aoperations ~~going~~through ~~concern,~~telemedicine ~~which~~revenues ~~contemplates the realization of assets~~ and ~~the~~financing ~~liquidation of liabilities in the normal course of business~~transactions. We incurred net income (loss) of $188,044,760 and $(1,322,917) respectively, for the years ended December 31, 2024, and 2023 and had an accumulated earnings of $106,008,427 as of December 31, 2024. The Company may seek to raise money for working capital purposes through a public offering of its equity capital or through a private placement of equity capital or convertible debt. It will be important for the Company to be successful in its efforts to raise capital in this manner if it is going to be able to further its business plan in an aggressive manner. Raising capital in this manner will cause dilution to current shareholders.

~~The~~Future ~~amount~~expansion of ~~cash on hand~~ the Company’s ~~has~~operations ~~does~~may ~~not~~require ~~provide~~additional ~~sufficient liquidity to meet all of the immediate needs of our current operations~~capital.

OnItem ~~November 18, 2024, the Company signed an agreement to acquire 600,000,000 Dogecoin Cash (DOG) tokens in exchange for 4,500,000 shares of the Company’s preferred stock~~7A. ~~This~~Quantitative ~~strategic acquisition supports the Company’s long-term vision of integrating blockchain~~ and ~~cryptocurrency~~Qualitative ~~capabilities~~Disclosures ~~into~~About ~~its~~Market business model and aligns with its focus on digital asset-based solutions. The transaction is expected to enhance the Company’s market position within the digital asset space and complement its existing business operations. The Company will periodically assess the carrying value of these assets for impairment, with any reductions in fair value below cost recognized as an impairment charge in the financial statements. As the cryptocurrency market is highly volatile, the valuation of these assets may experience significant fluctuations over time. The Company is evaluating operational use cases for the acquired DOG tokens, including potential payments integration, investment diversification, or strategic partnerships within the blockchain sector. The Company is also assessing tax implications, liquidity strategies, and regulatory compliance considerations associated with holding and utilizing these digital assets.Risk

~~Item~~The 1ACompany –qualifies ~~Risk~~as ~~Factors~~a smaller reporting company and is not required to provide the information required by this item.

~~Risks~~Item ~~Related~~8. toFinancial ~~Digital~~Statements ~~Asset~~and ~~Acquisition~~Supplementary Data

~~1.Market~~The ~~Volatility~~Company’s ~~and~~consolidated ~~Fair~~financial ~~Value~~statements ~~Adjustments~~are included beginning on page [F-1].

~~Digital~~Item ~~assets~~9. ~~such~~Changes asin ~~DOG tokens are highly volatile~~ and ~~speculative~~Disagreements inwith ~~nature.~~Accountants ~~The~~on ~~market~~Accounting price of DOG may fluctuate significantly due to regulatory developments, macroeconomic conditions, or technological factors. Under GAAP accounting guidelines, the Company must test these assets for impairment periodically. If the fair value of DOG tokens falls below their recorded value, the Company may be required to recognize substantial non-cash impairment losses, which could negatively impact its financial position and ~~earnings~~Financial ~~results.~~Disclosure

~~15 Table of Contents~~None.

2. Regulatory and Legal Uncertainty

The regulatory environment for cryptocurrencies remains uncertain and evolving. Government authorities, including the SEC, CFTC, IRS, and state regulators, may impose new regulations, taxation requirements, or operational restrictions that could impact the valuation, liquidity, and legal status of DOG tokens. The Company’s ability to hold, trade, or integrate DOG into its business operations may be subject to increased scrutiny or evolving compliance obligations.

3. Liquidity Constraints and Trading Limitations

Unlike traditional financial instruments, cryptocurrencies are not universally accepted as legal tender and may have limited liquidity in certain markets. The Company’s ability to convert DOG tokens into fiat currency or other digital assets may be constrained by market conditions, exchange trading volumes, or operational restrictions. A lack of liquidity could impact the Company’s ability to monetize the acquired digital assets efficiently.

4. Cybersecurity and Custody Risks

Digital assets are subject to theft, hacking, cyber fraud, and technological vulnerabilities. The Company will endeavor to implement security protocols, including multi-signature wallets, cold storage solutions, and encryption measures, to mitigate these risks. However, no system is completely secure, and any unauthorized access or loss of DOG tokens could result in material financial and reputational damage to the Company.

5. Operational and Accounting Challenges

The integration of digital assets into CBDS’s financial reporting and operations introduces complexities in accounting treatment, internal controls, and tax reporting. The Company is evaluating the impact of this acquisition on its financial disclosures, risk management processes, and liquidity planning to ensure full compliance with GAAP, SEC reporting standards, and IRS taxation guidelines.

The amount of cash on hand the Company has does not provide sufficient liquidity to meet all of the immediate needs of our current operations.

Off Balance Sheet Arrangements

None

Item 7A. Quantitative and Qualitative Disclosure About Market Risk

Not Applicable. The Company is a “smaller reporting company.”

16 Table of Contents

Item 8. Financial Statements

The following financial statements are being filed with this report and are located immediately following the signature page.

Financial Statements, December 31, 2024 and 2023

Reports of Independent Registered Public Accounting Firms

Consolidated Balance Sheets, December 31, 2024 and 2023

Consolidated Statements of Operations for the Years Ended December 31, 2024 and 2023

Consolidated Statements of Changes in Stockholders’ Equity from January 1, 2023 through December 31, 2024

Consolidated Statements of Cash Flows for the years ended December 31, 2024 and 2023

Notes to the Consolidated Financial Statements

17 Table of Contents

Item 9. Changes in and Disagreements with Accountants on Accounts and Financial Disclosure

None

Item 9A. Controls and Procedures

~~Evaluation~~Management ofis ~~Disclosure~~responsible ~~Controls~~for establishing and ~~Procedures~~maintaining disclosure controls and procedures designed to ensure that information required to be disclosed in reports filed with the Securities and Exchange Commission is recorded, processed, summarized, and reported within required time periods.

WeManagement ~~maintain~~evaluated ~~“disclosure controls and procedures,” as such term is defined in Rule 13a-15(e) under~~ the ~~Securities~~effectiveness ~~Exchange Act~~ of ~~1934~~these ~~(the~~controls “Exchange Act”), that are designed to ensure that information required to be disclosed by us in reports that we file or submit under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in SEC rules and forms, and that such information is accumulated and communicated to our management, including our Chief Executive Officer, or CEO, acting as ~~Chief~~of Financial Officer, or CFO, as appropriate, to allow timely decisions regarding required disclosure. In designing and evaluating our disclosure controls and procedures, management recognized that disclosure controls and procedures, no matter how well conceived and operated, can provide only reasonable and not absolute assurance that the ~~objectives~~end of the ~~disclosure~~reporting ~~controls~~period and ~~procedures~~concluded ~~are~~that ~~met. Additionally, in designing disclosure controls and procedures, our management necessarily was required to apply its judgment in evaluating~~ the ~~cost-benefit~~Company’s ~~relationship of possible~~ disclosure controls and procedures. ~~The~~were design of disclosure controls and procedures is also based in part upon certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditionseffective.

Based on that evaluation, our CEO concluded that our disclosure controls and procedures, including controls and procedures designed to ensure that information required to be disclosed by us is accumulated and communicated to our management (including our CEO), were not effective as of December 31, 2024, and that material information required to be disclosed in this report has not been properly recorded, processed, summarized and reported in a timely manner. In making this determination, we reviewed the material weaknesses in internal control over financial reporting and concluded that the direct involvement of the CEO in all aspects of financial reporting addressed this concern.

Management Report on Internal Control Over Financial Reporting

Our management is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Rule 13a-15(f) of the Exchange Act). Our internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with U.S. GAAP. Our internal control over financial reporting includes those policies and procedures that: (i) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the Company’s assets; (ii) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with GAAP, and that the Company’s receipts and expenditures are being made only in accordance with authorizations of the Company’s management and directors; and (iii) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the Company’s assets that could have a material effect on the financial statements.

18 Table of Contents

Under the supervision of and with the participation of our CEO and with the oversight of the Board of Directors, our management conducted an assessment of the effectiveness of our internal control over financial reporting based on the framework and criteria established in Internal Control - Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (“2013 Framework”).

A system of controls, no matter how well designed and operated, cannot provide absolute assurance that the objectives of the system of controls are met, and no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within a company have been detected.

A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of our annual or interim financial statements will not be prevented or detected on a timely basis.

We identified material weaknesses in our internal controls over period end cut-off for recording payables, and communications between accounting personnel and management concerning related party and inter-company transactions.

Based on our evaluation under the framework described above, our management concluded that, due to the material weakness, our internal control over financial reporting was not effective as of December 31, 2023, in accordance with Item 308(a)(3) of Regulation S-K.

Changes in Internal Controls

There was no change in our internal control over financial reporting during the quarter ended December 31, 2024, that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

Item 9B. Other Information

None.

~~19 Table of Contents~~9

~~Part~~Item ~~III~~9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections

Not applicable.

PART III

The information required by Items 10 through 14 of Part III of this Annual Report on Form 10-K is provided below.

Item 10. Directors, Executive Officers and Corporate Governance

~~Directors~~The following table sets forth certain information regarding the Company’s directors and ~~Executive~~executive ~~Officers~~officers as of the most recent practicable date, including their respective ages and positions with the Company.

The following table indicates the name, age, term of office and position held by each of our executive officers and directors. The term of office for each officer position is for one year or until his or her successor is duly elected and qualified by the board of directors. The term of office for a director is for one year or until his or her successor is duly elected and qualified by the stockholders.

Name	Age	Position
David M. Tobias	74	President, Chief Executive Officer and Chairman
Catherine J. Carroll	86	Treasurer and Director
Trevor Reed	62	Director
Robert Tankson	39	Director

Name	Age	Incumbency	Positions Held
Catherine Carroll	83	2013	Treasurer, Director
Trevor Reed	61	2017	Director
Robert N. Tankson III	38	2020	Director
David Tobias	73	(1)	CEO, Chairman, CFO, Secretary and Director

Directors are elected at the Company’s annual meeting of shareholders and serve until their successors are elected and qualified. Executive officers are appointed by the Board of Directors and serve at the discretion of the Board.

~~(1)~~Biographical ~~Mr.~~information ~~Tobias~~for ~~has~~each ~~been a~~ director ~~of the Company since 2014, was appointed CEO of the Company on January 9, 2019, became CFO of the Company in the fourth fiscal quarter of 2022,~~ and ~~elected~~executive ~~Chairman~~officer onis ~~January~~set ~~19,~~forth ~~2025~~below.

~~Certain~~Directors ~~biographical~~and ~~information~~Executive ~~with~~Officers ~~respect~~— Business ~~to our executive officers and directors.~~Experience

~~David~~The ~~Tobias.~~following ~~Mr.~~paragraphs ~~Tobias~~set ~~has~~forth ~~served~~certain asinformation ~~President~~regarding ~~of Wild Earth Naturals, Inc. since May, 2013. He also served as~~ the ~~President~~members of ~~Hemp, Inc. from August 2011 to January 9, 2014. Prior to that, from October 2009 until May 2011, Mr. Tobias held~~ the ~~position~~Company’s Board of ~~Vice~~Directors ~~President at Medical Marijuana Inc. where he was instrumental in bringing forward~~ and ~~culminating~~executive ~~the merger between CannaBank and Medical Marijuana, Inc~~officers. HeThe ~~was~~Board ~~earlier~~of ~~Sales~~Directors ~~Manager~~has ~~for~~concluded ~~Tulsa~~that ~~custom~~each ~~builder~~director ~~Xcite~~should ~~Homes,~~serve ~~from October 2008 to August 2009. Among other qualifications, Mr. Tobias brings to the Board executive leadership experience, including his service~~ as a ~~president~~director of athe ~~public~~Company ~~company,~~based ~~along~~on ~~with~~such ~~extensive~~person’s ~~entrepreneurial~~ experience., ~~Mr. Tobias also has a keen sense of the social~~qualifications, ~~political~~attributes, and ~~economic environment in which the company operates. On January 1~~skills, ~~2019,~~including ~~Mr.~~those ~~Tobias~~described ~~was appointed CEO as a result of the resignation of the former CEO~~below.

~~Catherine~~David ~~Carroll~~M. Ms. Carroll has been self-employed since 1984. Ms. Carroll brings an extensive background in accounting, tax preparation, IRS audits, and tax appeals to the company. The Board believes that her insights gained from teaching basic tax preparation classes for 15 years, being an expert witness in tax court; along with her “Life Time Limited Services” teacher’s credential in accounting at Delta College in Stockton, CA for 6 years brings the company a valuable perspective. Ms. Carroll had been serving as the CFO, Director and as the Treasurer of the Company since July of 2013. Effective January 30, 2017, she no longer serves as the Company’s CFO and will focus her efforts on her positions as Treasurer and Director and keeping the books of the Company.Tobias

20David ~~Table~~M. Tobias has served as President and Chief Executive Officer of ~~Contents~~the Company since 2016 and as Chairman of the Board since 2025. Mr. Tobias has extensive experience in corporate management, strategic planning, and the management of public companies. He also serves as an executive officer of Nuclear Diamond Batteries, Inc., a publicly traded company, and was appointed by the board of directors of that company on an interim basis following the unexpected death of its then-President, John Lee. Mr. Tobias’s experience in public company leadership, capital markets, and corporate strategy provides valuable insight into the Company’s operations and long-term growth initiatives, which the Board believes qualifies him to serve as a director of the Company.

~~Trevor~~Catherine ~~Reed~~J. Mr. Reed has experience as a contractor, builder and cannabis producer. Mr. Reed started his first company 1989, a hardwood flooring company in Santa Fe, New Mexico. That experience led 15-year career as a custom builder of spec homes in New Mexico. Mr. Reed also engaged in small scale land development and commercial construction in New Mexico. In 2008, Trevor moved to Bend, Oregon to be closer to family. During his time in Oregon, Mr. Reed began to learn about the cannabis business and started growing cannabis. Mr. Reed then returned to New Mexico where he became one of the twenty-five licensed producers of cannabis in the State of New Mexico. Mr. Reed’s curiosity and tenacity have led him to be the number one cannabis producer in the State of New Mexico for three years in a row. Mr. Reed has also consulted with State regulatory authorities regarding the development of their state cannabis programs. Under Mr. Reed’s direction Natural Rx in New Mexico was the first dispensary to become a United Food and Commercial Workers International Union (UFCW) cannabis division member company in 2014. In 2015, Mr. Reed (with partners) established several cannabis dispensaries and cannabis farms in the State of Oregon.Carroll

~~Robert~~Catherine ~~Tankson~~J. ~~Mr.~~Carroll ~~Tankson~~has ~~worked~~served ~~for~~as ~~Google from 2011 through 2012. After leaving Google in 2012, to pursue his passion for business finance and technology, Rob saw an opportunity in the cannabis space to develop~~ a ~~telemedicine~~director ~~platform.~~of ~~This led to~~ the ~~cofounding~~Company ofsince ~~PrestoCorp.~~2014 ~~The~~and ~~PrestoCorp~~currently ~~platform,~~serves ~~known~~ as ~~PrestoDoctor,~~Treasurer is an online medical cannabis evaluation service that connects patients with cannabis friendly doctors in California, Nevada, New York, Oklahoma and Missouri, with more states in the pipeline. As an executive of ~~PrestoCorp, Rob directed~~ the ~~search for a business partner and ultimately the acquisition of 51% of PrestoCorp by Cannabis Sativa, Inc~~Company., ~~in August 2017~~Ms. ~~Rob~~Carroll ~~continues~~has asexperience anin ~~executive~~corporate ofadministration ~~PrestoCorp~~ and ~~helped~~financial tooperations ~~direct the rapid expansion of the PrestoDoctor platform in the rapidly changing world during~~ and ~~post~~also ~~the Covid-19 pandemic.~~

The following is a brief description of the specific experience and qualifications, attributes or skills of each director that led to the conclusion that such person should serve as a director of the Company.10

~~Mr.~~serves ~~David~~as ~~Tobias’~~Chief ~~knowledge~~Financial ~~regarding~~Officer ~~the~~and ~~business~~a director of ~~Cannabis~~Nuclear ~~Sativa~~Diamond ~~and~~Batteries, ~~the~~Inc., ~~implementation~~a ofpublicly ~~its~~traded ~~business~~company. ~~plan~~Ms. ~~and~~Carroll’s ~~strategies~~experience in financial administration, accounting oversight, and corporate operations provides avaluable ~~critical~~perspective ~~link~~on ~~between~~the ~~management~~Company’s financial reporting and ~~the~~administrative ~~board~~functions, ~~enabling~~which the ~~board~~Board tobelieves ~~provide~~qualifies ~~its~~her ~~oversight~~to ~~function~~serve ~~with~~as ~~the~~a ~~benefit~~director of ~~management’s perspective of~~ the ~~business~~Company.

~~Ms.~~Trevor Carroll’s knowledge regarding the history, operations and financial condition of Cannabis Sativa provides a critical link between management and the board, enabling the board to provide its oversight function with the benefit of management’s perspective of the business.Reed

~~Mr.~~Trevor Reed’s ~~knowledge~~has served as a director of the ~~cannabis~~Company ~~industry~~since ~~and~~2016. ~~his~~Mr. ~~work~~Reed ~~with~~has ~~state~~experience ~~regulators~~ in ~~connection~~business ~~with~~development ~~cannabis~~and ~~legislation~~strategic ~~brings~~advisory ~~valuable~~roles. ~~insight~~The ~~regarding~~Board ~~the~~believes ~~emerging~~Mr. ~~cannabis~~Reed’s ~~industry~~experience in business development and ~~regulation~~strategic advisory roles qualifies him to ~~the~~serve ~~board~~as a director of ~~directors~~the Company.

21Robert ~~Table of Contents~~Tankson

Robert Tankson has served as a director of the Company since 2020. Mr. Tankson’s has experience in ~~the~~corporate ~~telemedicine~~operations ~~space~~and management and ~~his~~is ~~position~~a asfounder anand ~~executive~~Chief Operating Officer of ~~PrestoCorp provide~~PrestoDoctor, ~~the~~a ~~Board~~telehealth ~~with~~platform ~~insights~~in ~~into~~which the ~~company~~Company holds a controlling ownership interest. The Board believes Mr. Tankson’s ~~attempts~~operational toexperience ~~grow~~in ~~the~~healthcare ~~telemedicine~~technology ~~business~~and as telemedicine ~~becomes~~qualifies anhim ~~increasingly~~to ~~important~~serve ~~aspect~~as ofa ~~life~~director ~~after~~of the ~~COVID-19 pandemic~~Company.

~~Family~~Board ~~Relationships~~of Directors and Corporate Governance

~~There~~The ~~are~~Board noof ~~family~~Directors ~~relationships~~is ~~between~~responsible ~~any~~for oversight of ~~our~~the ~~officers~~Company’s business affairs and ~~directors~~the management of the Company’s strategic direction.

~~Term~~The Board of ~~Office~~Directors has determined that Trevor Reed qualifies as an independent director under independence standards commonly used by national securities exchanges. In making this determination, the Board considered all relevant facts and circumstances, including the absence of any material relationship between Mr. Reed and the Company or its management that would interfere with the exercise of independent judgment.

The term of office of each director is one year and until his or her successor is elected at the annual stockholders’ meeting and is qualified, subject to removal by the stockholders. The term of office for each officer is for one year and until his or her successor is elected at the annual meeting of the board of directors and is qualified, subject to removal by the board of directors. David Tobias was appointed President of the Company on March 29, 2016, CEO of the Company on January 9, 2019, and Chairman on January 19, 2025. Cathy Carroll joined the Board ~~in 2013 and also serves as Treasurer of the Company. Trevor Reed joined the Board in 2017. Robert Tankson joined the Board on January 31, 2020.~~ Committees

The Board of Directors has established an Audit Committee to assist the Board in fulfilling its oversight responsibilities. The Board of Directors has not established separate compensation or nominating committees, and the functions typically performed by such committees are performed by the Board of Directors as a whole.

~~Our~~Audit board of directors consists of four persons. One director, Trevor Reed, is “independent” within the meaning of Rule 5605(a)(3) of the NASDAQ Marketplace. The three that are not independent are officers of the Company or a subsidiary.Committee

~~Our~~The ~~board~~Company ofhas ~~directors~~established ~~designated~~ an ~~audit~~Audit ~~committee~~Committee toconsisting ~~be comprised~~ of ~~two~~David ~~independent directors~~M. At ~~this~~Tobias ~~time,~~and ~~the~~Catherine ~~Company~~J. ~~only has one independent director~~Carroll. The ~~board~~Audit ~~also~~Committee ~~does~~is ~~not~~responsible ~~have~~for anoverseeing ~~independent “financial expert” to serve on~~ the ~~audit committee. As a result, the~~ Company’s isaccounting ~~not~~and ~~able~~financial toreporting ~~designate~~processes, aninternal ~~audit~~controls, ~~committee~~ and the ~~function~~audit of the ~~audit~~Company’s ~~committee~~financial ~~is currently being performed by the entire Board~~statements.

The ~~Company’s~~Audit ~~Board~~Committee ofreviews ~~Directors also performs~~ the ~~functions~~scope ~~that~~and ~~would~~results ~~customarily be performed by a nominating committee. The Board~~ of ~~Directors does not believe a separate nominating committee is required at this time due to~~ the ~~limited~~annual ~~resources~~audit ofand ~~the~~discusses ~~Company.~~financial ~~The~~reporting ~~Board~~matters ~~of Directors has not established policies~~ with ~~regard~~management toand the ~~consideration~~Company’s ofindependent ~~director~~registered ~~candidates~~public ~~recommended~~accounting ~~by security holders or the minimum qualifications of such candidates~~firm.

~~Director~~The ~~Meetings~~Board of Directors has not determined that any member of the Audit Committee qualifies as an “audit committee financial expert” as defined under Item 407(d)(5) of Regulation S-K.

InThe ~~2024, the~~ Company’s ~~Board~~intends ofto ~~Directors~~appoint ~~meetings~~additional ~~were~~independent ~~held~~directors as ~~needed via remote conference call. As a matter of convenience, many of~~ the ~~actions~~Company ~~requiring Board approval are conducted telephonically and then documented as consent minutes~~grows. All minutes approved by consent require signatures from all directors. Most Board meetings are attended by all of the Directors, and absences, if any, are noted in the minutes. In 2025, meetings will be held at least once quarterly and more often if needed. Actions may also be taken in 2025 without formal meeting by consent signed by each of the directors.

~~22 Table of Contents~~11

~~Communications~~Board ~~with~~Leadership ~~Directors~~Structure and Risk Oversight

~~Stockholders~~The ~~may~~Company’s ~~communicate~~Chief ~~with~~Executive ~~the Board of Directors by sending written communications addressed to the Board of Directors~~Officer, orDavid ~~any individual director, to: Cannabis Sativa, Inc~~M., ~~Attention: Corporate Secretary~~Tobias, Poalso ~~Box~~serves ~~1602,~~as ~~Mesquite,~~Chairman NVof ~~89024. All communications will be compiled by~~ the ~~corporate~~Board. ~~secretary~~The ~~and forwarded to the~~ Board ofbelieves ~~Directors~~that orthis ~~any~~leadership ~~individual~~structure ~~director,~~is as appropriate. Ingiven ~~order to facilitate a response to any such communication,~~ the Company’s ~~Board of Directors suggests~~size, ~~but~~stage ~~does~~of ~~not require~~development, ~~that any such submission include the name~~ and ~~contact~~leadership ~~information of the shareholder submitting the communication~~experience.

The Board of Directors is responsible for overseeing the Company’s risk management processes. Management identifies and manages risks facing the Company, while the Board exercises oversight as part of its overall supervision of the Company’s business and affairs.

Code of Ethics

WeThe ~~have~~Company has adopted a Code of Ethics ~~and~~applicable ~~Business Conduct Policy that applies~~ to ~~our~~its ~~executive~~directors, officers, and employees, including ~~our~~its principal executive, officer and principal financial officer, designed to promote honest and ~~accounting~~ethical ~~officers~~conduct and compliance with applicable laws and regulations. The Company intends to disclose any amendments to, or waivers from, the Code of Ethics in accordance with applicable SEC rules.

~~During~~Director ~~the past ten years none of our directors, executive officers, promoters, or control persons was:~~Nominations

1.The ~~the~~Company ~~subject~~does ofnot ~~any~~have ~~bankruptcy petition filed by or against any business of which such person was~~ a ~~general~~standing ~~partner~~nominating orcommittee. ~~executive~~Director ~~officer~~nominees ~~either~~are atselected ~~the~~by ~~time of~~ the ~~bankruptcy~~Board or within two years prior to that time; 2. convicted in a criminal proceeding or is subject to a pending criminal proceeding (excluding traffic violations and other minor offenses); 3. subject to any order, judgment, or decree, not subsequently reversed, suspended or vacated, of ~~any court of competent jurisdiction~~Directors, ~~permanently~~which orconsiders ~~temporarily~~factors ~~enjoining,~~including ~~barring~~experience, ~~suspending or otherwise limiting his involvement in any type of business~~qualifications, ~~securities~~and ~~or banking activities; or 4. found by a court of competent jurisdiction (in a civil action),~~ the ~~Commission~~ability orto ~~the~~contribute ~~Commodity Futures Trading Commission~~ to ~~have~~the ~~violated~~Company’s astrategic ~~federal or state securities or commodities law~~direction.

23 Table of Contents

Section 16(a) Beneficial Ownership Reporting Compliance

Section 16(a) of the Exchange Act requires our directors and executive officers, and persons who own more than 10 percent of a registered class of our equity securities to file reports of securities ownership and changes in such ownership with the SEC. Officers, directors, and greater than ten percent shareholders also are required by rules promulgated by the SEC to furnish us with copies of all Section 16(a) reports they file. Based solely on a review of the copies of such reports furnished to us, we believe that one of our directors needs to file a Form 3.

Item 11. Executive Compensation

The following table sets forth certain information regarding ~~the annual~~ compensation paid toor ~~our~~accrued ~~principal~~by ~~executive~~the ~~officer~~Company ~~and~~to its principal ~~financial~~executive officer ~~in all capacities~~ for the fiscal years ended December 31, ~~2024~~2025 and ~~2023~~2024. No other person served as an executive officer of the Company or received total annual compensation from the Company in excess of $100,000 other than Mr. Tobias, and Ms. Carroll, as set forth in the table.

Summary Compensation Table

Name and Position	Year	Salary	Bonus	Stock Awards	Option Awards	All Other Compensation	Total
David M. Tobias, CEO	2025	$187,500	-	-	-	-	$180,000
David M. Tobias, CEO	2024	$187,500	-	-	-	-	$180,000
Catherine J. Carroll, Treasurer	2025	$50,000	-	-	-	-	$50,000

Name and Position	Year	Salary ($)		Stock Awards		Total ($)
David Tobias, CEO, President, Chairman, Sec., Director	2024	$	187,500	$	––	$	187,500
	2023	$	187,500	$	––	$	187,500
Catherine Carroll, Treasurer, Director (1)	2024	$	50,000	$	––	$	50,000
	2023	$	50,000	$	––	$	50,000

Compensation to officers may be paid in cash, equity securities, or promissory notes approved by the Board of Directors and may be paid irregularly depending on the Company’s financial condition.

1. Catherine Carroll serves as Treasurer and Director of the Company and maintains the accounting records for the Company.

We do not have any retirement, pension or profit-sharing plans covering our officers or directors, and we are not contemplating implementing any such plans at this time.

Director Compensation

Our directors are issued shares of common stock quarterly for their service on the board of directors. Prior to January 2022, quarterly director compensation was common shares having a market value of $5,000. In January of 2022, quarterly director compensation was changed to common shares having a market value of $2,500. In July 2024, in an effort to curb costs quarterly directors fees of $2.500 were eliminated.

24 Table of Contents

Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

The following table sets forth ascertain ofinformation ~~March~~regarding ~~3, 2025,~~ the ~~number~~beneficial ofownership ~~shares~~ of ~~our~~the Company’s common stock, ~~par~~as ~~value~~of ~~$0.001~~March 15, ~~owned~~2026 of(the ~~record~~most orrecent ~~beneficially~~practicable date) by (i) each person known toby be the ~~beneficial~~Company ~~owner~~to ofbeneficially 5%own or more ofthan ~~our~~five ~~issued~~percent ~~and~~of its outstanding ~~shares of~~ common stock, ~~and~~(ii) by each ofdirector ~~our~~and ~~officers~~executive ~~and~~officer ~~directors~~of the Company, and by(iii) all ~~officers~~directors and ~~directors~~executive asofficers ~~a group. On such date, there were 142,750,499 shares~~ of ~~our common stock issued and outstanding. Unless indicated otherwise,~~ the ~~address~~Company ~~for any shareholder is the same~~ as ~~the~~a ~~address of the Registrant~~group.

~~SHARE~~Beneficial ~~OWNERSHIP~~ownership is determined in accordance with Rule 13d-3 under the Securities Exchange Act of 1934 and generally includes shares over which a person has voting or investment power. Except as

Name and Address of Beneficial Owner	Amount of DirectOwnership				Amount of IndirectOwnership				Total Beneficial
Principal Stockholders	Common		Preferred		Common		Preferred		Ownership		Percentage
David Tobias		32,432,668		-		35,000		-		32,467,668		22.74	%
Kyle Powers		7,427361								7,427,361		5.2
Officers and Directors
David Tobias (1)		32,432,668		-		35,000		-		32,4676,668		22.74	%
Catherine Carroll (2)		4,315,639		-		136,068		-		4,451,707		3.12	%
Trevor Reed		2,260,927		-		-		-		2,260,927		1.58	%
Robert Tankson		2,983,042		-		-		-		2,983,042		2.09	%
All Officers and Directors as a Group		41,992,276		-		171,068		-		42,163,362		29.53	%

~~(1)~~otherwise ~~Mr.~~indicated ~~Tobias~~in isthe footnotes below, the ~~beneficial~~Company ~~owner~~believes ofthat ~~35,000~~each ~~common~~person ~~shares~~named ~~owned~~in bythe ~~his~~table ~~wife.~~has ~~Mr.~~sole ~~Tobias’~~voting ~~address~~and isinvestment ~~355~~power W.with ~~Mesquite~~respect ~~Blvd.~~to ~~#C70,~~the ~~Mesquite,~~shares NVbeneficially ~~89027~~owned.

~~(2)~~Percentages ~~Ms.~~are ~~Carroll~~based ison ~~deemed to be the beneficial owner of 136~~160,~~068 Common Shares owned by Carroll’s Consulting LLC~~109,031 ashares ~~company~~of ~~wholly~~the ~~owned by Ms. Carroll. Ms. Carroll~~Company’s ~~address~~common isstock ~~355~~outstanding W.as ~~Mesquite~~of ~~Blvd,~~March ~~#C70~~15, ~~Mesquite, NV 89027~~2026.

25Beneficial ~~Table~~Owners of ~~Contents~~More Than Five Percent

Item 13. Certain Relationships and Related Transactions, and Director Independence

Name of Beneficial Owner	Amount and Nature of Beneficial Ownership	Percent of Outstanding Shares
David M. Tobias	25,530,049	15.9%

~~During~~The ~~the~~following ~~year~~table ~~ended~~also ~~December~~includes ~~31, 2024,~~ the ~~Company~~beneficial ~~received~~ownership ~~short-term advances and proceeds from notes payable from related parties and officers~~ of ~~the~~each ~~Company,~~director ~~including David Tobias~~ and ~~Cathy~~executive ~~Carroll,~~officer toof ~~cover operating expenses. The notes payable bear interest at rates between 5% and 8% per annum. Total notes payable amount to $161,170 and~~ the Company ~~recorded interest expense related to these balances in the amount of $3,756 during 2023~~. Aggregate accrued interest on the notes payable at December 31, 2023 was $20,130. During 2023 $54,450 of principal of the notes were paid down from the amounts due with the issuance of 9,900,000 shares of restricted common stock.

~~During~~Directors ~~the year ended December 31, 2024, the Company received short-term advances~~ and ~~proceeds~~Executive from notes payable from related parties and officers of the Company, including David Tobias, Cathy Carroll and Trevor Reed, to cover operating expenses. The notes payable bear interest at rates between 5% and 8% per annum. Total notes payable amount to $184,038 and the Company recorded interest expense related to these balances in the amount of $11,109 during 2024. Aggregate accrued interest on the notes payable at December 31, 2024 was $30,005. During 2024, $182,453 of principal of the notes were paid down from the amounts due with the issuance of 18,880,159 shares of restricted common stock.Officers

Approval of Related Party Transactions

Name of Beneficial Owner	Amount and Nature of Beneficial Ownership	Percent of Outstanding Shares
David M. Tobias	25,530,049	15.9%
Catherine J. Carroll(1)	4,451,707	2.8%
Trevor Reed	2,260,927	1.4%
Robert Tankson	0	0%
Directors and Executive Officers as a Group (4 persons)	32,242,683	20.1%

Related party transactions are reviewed and approved or denied by the board of directors of the Company. If the related party to a transaction is a member of the board of directors, the transaction must be approved by a majority of the board that does not include the related party.Footnotes

(1)Includes 136,068 shares held by Carroll’s Consulting LLC, an entity controlled by Ms. Carroll.

Nuclear Diamond Batteries, Inc. (formerly Weed Growth Fund, Inc.) beneficially owns shares of the Company’s common stock; however, those shares are not included in the beneficial ownership of Mr. Tobias or Ms. Carroll because voting and investment control over those securities is exercised by the board of directors of Nuclear Diamond Batteries, Inc.

Item 14. Principal Accounting Fees and Services

The following table presents aggregate fees that were billed or expected to be billed for the fiscal years ended December 31, 2024, and 2023, for professional services rendered by Assure CPA LLC and Amitai CPA.

Fee Category	2025	2024
Audit Fees	$15,000	$15,000
Audit-Related Fees	-	-
Tax Fees	-	-
All Other Fees	-	-

	2024		2023
Audit Fees	$	37,500	$	44,000
Audit-Related Fees		-		-
Tax Fees		-		-
Other Fees		-		-
Total	$	37,500	$	44,000

The Company utilizes an independent accounting consultant to assist management in preparing financial statements in accordance with generally accepted accounting principles (GAAP) for presentation to the Company’s independent registered public accounting firm. Compensation for these services may be paid in cash, equity securities, or other instruments approved by the Board of Directors. Management remains responsible for the preparation and fair presentation of the Company’s financial statements.

~~“Audit~~The ~~Fees”~~Board ~~represents fees for professional services provided in connection with the audit~~ of ~~our~~Directors ~~annual~~reviews ~~financial statements, review of financial statements included in our quarterly reports~~ and ~~related~~approves all services ~~normally~~ provided inby ~~connection~~the ~~with~~Company’s ~~statutory~~independent ~~and~~registered ~~regulatory~~public ~~filings~~accounting ~~and engagements and consents~~firm.

~~“Audit-Related~~The ~~Fees”~~information ~~represent~~contained ~~fees~~in ~~for~~this ~~professional~~Part ~~services~~III ~~provided~~is inintended ~~connection~~to ~~with~~satisfy the ~~audit~~disclosure requirements of ~~the~~Items ~~financial~~10 ~~statements~~through 14 of ~~Presto~~Regulation ~~Corp~~S-K under the Securities Exchange Act of 1934.

~~“Tax~~PART ~~Fees” consists of fees for professional services rendered by our principal accountants for tax compliance, tax advice and tax planning.~~ IV

~~“Other~~Item ~~Fees”~~15. ~~consists~~Exhibits ~~of fees for products~~ and ~~services~~Financial ~~provided~~Statement ~~by our principal accountants, other than the services reported under “Audit Fees,” “Audit-Related Fees,” or “Tax Fees” above.~~Schedules

~~Policy~~The onexhibits ~~Audit~~filed ~~Committee~~as ~~Pre-Approval~~part of ~~Audit~~this ~~and~~report ~~Permissible~~are ~~Non-Audit~~listed ~~Services~~in ofthe ~~Independent~~Exhibit ~~Auditors~~Index.

It(a) is the policy of the Company for all work performed by our principal accountant to be approved in advance by our audit committee. Currently the audit committee does not have the requisite number of independent Board Members. Accordingly, the functions of the audit committee are now being performed by the Full Board. All of the services described above in this Item 14 were approved in advance by our Board of Directors.Exhibits

26EXHIBIT ~~Table of Contents~~INDEX

Item 15. Exhibits, Financial Statement Schedules.

Exhibit No.	Description

31.1	Certification of Principal Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (filed herewith)

31.2	Certification of Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (filed herewith)

32.1	Certification of Principal Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (furnished herewith)

32.2	Certification of Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (furnished herewith)

~~The following documents are included as exhibits to this report.~~ 14

~~(a) Exhibits~~SIGNATURES

ExhibitNumber	SECReference Number	Title of Document	Location
2.1	2	Agreement and Plan of Reorganization among Ultra Sun Corporation, Ultra Merger Corp. and Wild Earth Naturals, Inc., dated as of July 12, 2013*	Incorporated by Reference(1)
2.2	2	Articles of Merger among Ultra Merger Corp. and Wild Earth Naturals dated as of July 12, 2013	Incorporated by Reference(1)
2.3	2	Plan of Merger among Ultra Merger Corp. and Wild Earth Naturals dated as of July 12, 2013	Incorporated by Reference(1)
3.1	3	Articles of Incorporation	Incorporated by Reference(2)
3.2	3	Bylaws	Incorporated by Reference(2)
10.1	10	Consulting Agreement dated July 12, 2013 between Ultra Sun Corporation and Neil Blosch	Incorporated by Reference(1)
10.2	10	Form of Convertible Promissory Notes dated as of April 22, 2013 and Schedule of Notes Beneficially Owned by Officers, Directors and Principal Stockholders as of July 15, 2013	Incorporated by Reference(1)
10.3	10	Offer for Purchase and Sale of Business and Assets Between LST Utah, LLC and the Registrant dated August 23, 2013 and related agreements	Incorporated by Reference(3)
10.4	10	Noncompetition Agreement among the Registrant, David Tobias and LST Utah, LLC dated as of September 27, 2013.	Incorporated by Reference(3)

Pursuant to the requirements of Section 13 or 15(d) 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.

ExhibitNumber		SECReferenceNumber	Title of Document	Location
	Dogecoin Cash, Inc.
31.1		31	Section 302 Certification of Chief Executive Officer	This Filing
	(Registrant)
31.2		31	Section 302 Certification of Chief Financial Officer	This Filing
Dated: March 27, 2026	By:	/s/ David Tobias
32.1		32	Section 1350 Certification of Chief Executive Officer	This Filing
		David Tobias
32.2		32	Section 1350 Certification of Chief Financial Officer	This Filing
		Chief Executive Officer, Chief
101.INS(4)			XBRL Instance Document
		Financial Officer and Director
101.SCH(4)			XBRL Taxonomy Extension Schema
		(Principal Executive Officer and
101.CAL(4)			XBRL Taxonomy Extension Calculation Linkbase
		Principal Financial Officer)
101.DEF(4)			XBRL Taxonomy Extension Definition Linkbase
101.LAB(4)			XBRL Taxonomy Extension Label Linkbase
101.PRE(4)			XBRL Taxonomy Extension Presentation Linkbase

*	The exhibits and schedules to the Agreement and Plan of Reorganization are not included in the foregoing exhibit. The Registrant undertakes to furnish the Commission with supplemental copies of any omitted items on request.
(1)	Incorporated by reference to the Company’s current report on Form 8-K report filed July 18, 2013.
(2)	Incorporated by reference to Exhibits 3(i) and 3(ii) of the Company’ s registration statement on Form 10-12G, filed with the SEC on January 28, 2009.
(3)	Incorporated by reference to the Company’s current report on Form 8-K filed October 25, 2013.
(4)	XBRL information is furnished and not filed for purposes of Sections 11 and 12 of the Securities Act of 1933 and Section 18 of the Securities Exchange Act of 1934, and is not subject to liability under those sections, is not part of any registration statement or prospectus to which it relates and is not incorporated or deemed to be incorporated by reference into any registration statement, prospectus or other document. These documents will be filed by amendment.

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

[SIGNATURES ON NEXT PAGE]

Dated: March 27, 2026	By:	/s/ David Tobias
		David Tobias
		Chief Executive Officer, Chief
		Financial Officer and Director
		(Principal Executive Officer and
		Principal Financial Officer)

27 Table of Contents

Dated: March 27, 2026	By:	/s/ Catherine Carroll
		Catherine Carroll
		Director

SIGNATURES

Dated: March 27, 2026	By:	/s/ Trevor Reed
		Trevor Reed
		Director

Dated: March 27, 2026	By:	/s/ Robert N. Tankson III
		Robert N. Tankson III
		Director

	Cannabis Sativa, Inc.
	(Registrant)
Dated: April 15, 2025	By:	/s/ David Tobias
		David Tobias
		Chief Executive Officer, ChiefFinancial Officer and Director
		(Principal Executive Officer andPrincipal Financial Officer)

~~Pursuant~~DOGECOIN ~~to the requirements of the Securities Exchange Act of 1934~~CASH, ~~this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated~~INC. Contents

	/s/ David Tobias
		Page
Dated: April 15, 2025	David Tobias
FINANCIAL STATEMENTS - for the years ended December 31, 2025 and 2024:
	Chief Executive Officer, Chief FinancialOfficer and Director(Principal Executive Officer andPrincipal Financial Officer)
Condensed consolidated balance sheets		F-4
	/s/ Catherine Carroll
Condensed consolidated statements of operations		F-5
Dated: April 15, 2025	Catherine Carroll
Condensed consolidated statements of changes in stockholders’ equity		F-6
	Director
Condensed consolidated statements of cash flows		F-8
	/s/ Trevor Reed
Notes to condensed consolidated financial statements		F-9 through F-23
Dated: April 15, 2025	Trevor Reed
	Director
	/s/ Robert N. Tankson III
Dated: April 15, 2025	Robert N. Tankson III
	Director

~~28 Table of Contents~~F-1

		Page
FINANCIAL STATEMENTS for the years ended December 31, 2023 and 2022:
Consolidated balance sheets		F - 3
Consolidated statements of operations		F - 4
Consolidated statements of changes in stockholders’ equity		F - 5
Consolidated statements of cash flows		F - 6
Notes to consolidated financial statements		F - 7 through F - 25

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

~~F-1~~To ~~Table~~the Board of ~~Contents~~Directors and Shareholders of Dogecoin Cash Inc.

~~REPORT~~Opinion OFon ~~INDEPENDENT~~the ~~REGISTERED~~Financial ~~PUBLIC~~Statements ~~ACCOUNTING FIRM~~

ToWe ~~Board~~have ofaudited ~~Directors~~the ~~and~~accompanying ~~Shareholders~~balance sheets of Dogecoin Cash, Inc. (the “Company”) as of December 31st, 2025, and the related statements of income, stockholders’ equity, and cash flows for the year then ended, including the related notes (collectively referred to as the “financial statements”).

~~Opinion~~In onour opinion, the ~~Financial~~financial ~~Statements:~~statements present fairly, in all material respects, the financial position of the Company as of December 31st, 2025, and the results of its operations and its cash flows for the year then ended, in conformity with accounting principles generally accepted in the United States of America.

WeBasis ~~have audited the accompanying balance sheets of Dogecoin Cash, Inc (the Company),~~ for ~~the~~Opinion fiscal period ended December 31, 2024 and 2023, the corresponding statement of operations, statement of changes in stockholders' equity and cash flow statement, for the period ended December 31, 2024 and 2023, and the related notes to the financial statements (collectively the Financial Statements). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2024 and 2023, and the results of its operations, changes in stockholders’ equity and its cash flows for periods ended December 31, 2024 and 2023, in conformity with accounting principles generally accepted in the United States of America (US GAAP).

~~Basis~~These ~~for~~financial statements are the ~~Issuance~~responsibility of ~~Opinion:~~the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our audit.

~~The~~We ~~Company's~~are ~~management~~a ispublic ~~responsible~~accounting ~~for~~firm ~~the~~registered ~~preparation~~with ~~and fair presentation of~~ the ~~financial~~Public ~~statements~~Company inAccounting ~~accordance~~Oversight ~~with~~Board USand ~~GAAP.~~are ~~This~~required ~~includes~~to ~~designing,~~be ~~implementing,~~independent ~~and~~with ~~maintaining~~respect ~~internal control relevant~~ to the ~~preparation~~Company ~~and~~in ~~fair~~accordance ~~presentation~~with of the ~~financial~~applicable ~~statements~~U.S. ~~that~~federal ~~are~~securities ~~free~~laws ~~from~~and ~~material~~the ~~misstatement,~~rules ~~whether~~and ~~due~~regulations toof ~~fraud~~the orU.S. ~~error,~~Securities ~~selecting~~and ~~appropriate~~Exchange ~~accounting~~Commission ~~policies,~~ and ~~making~~the ~~reasonable accounting estimates~~PCAOB.

~~The auditor’s responsibility is to express an opinion on the financial statements based on our audits.~~ We conducted our ~~audits~~audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we obtained an understanding of internal control over financial reporting, but not for the purpose of expressing an opinion on its effectiveness. Accordingly, we express no such opinion.

~~Substantial~~Our ~~Doubt~~audit ~~About~~included performing procedures to assess the ~~Company’s~~risks ~~Ability~~of tomaterial ~~Continue~~misstatement, asexamining, on a ~~Going~~test ~~Concern~~basis, evidence regarding the amounts and disclosures in the financial statements, and evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements.

~~Critical~~We ~~Audit~~believe ~~Matter~~that ~~Description:~~our audit provides a reasonable basis for our opinion.

~~The~~Critical ~~Company~~Audit ~~has~~Matters experienced recurring operating losses and faces liquidity challenges, including limitations on the use of digital assets due to existing contractual conditions. These factors prompted management to assess the Company's ability to continue as a going concern. A contingency plan was developed to support continued operations for at least twelve months from the date the financial statements are issued.

~~How~~Critical audit matters are matters arising from the ~~Critical~~current ~~Audit~~period ~~Matter~~audit ~~Was~~of ~~Addressed~~the infinancial statements that were communicated or required to be communicated to the ~~Audit~~audit committee and that:

We1.Relate ~~evaluated management’s assessment of the going concern assumption, including the reasonableness of its contingency plans, availability of external financing, and strategies~~ to ~~improve~~accounts ~~liquidity.~~or Wedisclosures ~~reviewed~~that ~~contractual~~are ~~documentation~~material ~~and other relevant audit evidence~~ to ~~assess whether~~ the ~~conditions~~financial ~~and~~statements, ~~mitigating factors were appropriately considered~~ and ~~disclosed in management’s analysis.~~

~~Asesoria~~2.Involved ~~Global~~especially challenging, Ssubjective, or complex auditor judgment.A.

~~PCAOB~~We ~~ID:~~determined ~~7184~~that there are no critical audit matters.

~~We have served as the Company's auditor since 2024~~F-2

~~Guatemala~~Report ~~City,~~on ~~Guatemala~~Internal Control over Financial Reporting

~~April~~We 15have also audited, in accordance with the standards of the PCAOB, the Company’s internal control over financial reporting as of December 31, 2025, based on criteria established in Internal Control—Integrated Framework (COSO), and our report dated March 20th, 2026, expressed unqualified opinion.

~~F-2~~Asesoría ~~Table~~Global, ofS.A. ~~Contents~~

DOGECOIN CASH, INC.
Formerly (CANNABIS SATIVA, INC.)
CONSOLIDATED BALANCE SHEETS
December 31,	2024			2023
ASSETS
Current Assets
Cash	$	34,934		$	83,762
Investment in equity securities, at fair value		317,100			66,000
Right of use asset		-			10,232
Total Current Assets		352,034			159,994
Advances to related parties		76,305			75,054
Property and equipment, net		2,163			2,436
Intangible assets, net		4,203			7,259
Goodwill		1,275,811			1,775,811
Total Assets	$	1,710,516		$	2,020,554
LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
Current Liabilities
Accounts payable and accrued expenses	$	149,480		$	175,066
Operating lease liability, current		-			10,232
Accrued interest - related parties		30,005			20,130
Fair value of convertible component in convertible loans		174,490			-
Convertible notes payable		177,736			118,818
Notes payable to related parties		184,038			161,170
Total Current Liabilities		715,749			485,416
Long-term liabilities
Stock payable		1,123,639			777,747
Total Liabilities		1,839,388			1,263,163
Commitments and contingencies (Notes 6 and 8)
Stockholders' Equity (Deficit)
Preferred Stock $0.001 par value; 5,000,000 shares authorized; 4,500,000 and -0- shares issued and outstanding, respectively		4,500			-
Common stock $0.001 par value; 495,000,000 shares authorized; 143,903,923 and 88,814,037 shares issued and outstanding, respectively		143,904			88,815
Additional paid-in capital		82,229,325			81,392,196
Accumulated deficit		(83,816,573	)		(82,083,492	)
Total Cannabis Sativa, Inc. Stockholders' Deficit		(1,438,844	)		(602,481	)
Non-Controlling Interest		1,309,972			1,359,872
Total Stockholders' Equity (Deficit)		(128,872	)		757,391
Total Liabilities and Stockholders' Equity (Deficit)	$	1,710,516		$	2,020,554
The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.

PCAOB ID: 7184

~~F-3~~We ~~Table~~have ofserved ~~Contents~~as the Company’s auditor since 2024.

DOGECOIN CASH, INC.
Formerly (CANNABIS SATIVA, INC.)
CONSOLIDATED STATEMENTS OF OPERATIONS
For the years ended December 31,
	2024			2023
Revenues	$	802,704		$	1,173,830
Cost of Revenues		310,620			400,746
Gross Profit		492,084			773,084
Operating Expenses
Professional fees		319,397			288,436
Depreciation and amortization		3,329			151,957
Wages and salaries		364,949			614,736
Advertising		12,268			13,141
General and administrative		485,370			560,666
Total Operating Expenses		1,185,313			1,628,936
Loss from Operations		(693,229	)		(855,852	)
Other Income and (Expenses)
Unrealized loss on investment		(21,900	)		(149,083	)
Employee retention credit		-			139,970
Impairment of goodwill		(500,000	)		(61,391	)
Loss on debt settlement		(314,147	)		(184,394	)
Loss on return of investment securities		(33,000	)		(155,735	)
Interest expense		(217,964	)		(56,432	)
Total Other Income and (Expenses), Net		(1,087,011	)		(467,065	)
Loss Before Income Taxes		(1,780,240	)		(1,322,917	)
Income Taxes		-			-
Net Loss		(1,780,240	)		(1,322,917	)
Income (loss) attributable to non-controlling interest - PrestoCorp		(49,900	)		69,306
Net Loss Attributable To Cannabis Sativa, Inc.	$	(1,730,340	)	$	(1,392,223	)
Net Loss per Common Share: Basic & Diluted	$	(0.02	)	$	(0.02	)
Weighted Average Common Shares Outstanding:
Basic & Diluted		103,944,738			54,554,226
The accompanying notes are an integral part of these consolidated financial statements.

Guatemala City, Guatemala

~~F-4~~March ~~Table~~20, ~~of Contents~~2026

DOGECOIN CASH, INC.
Formerly (CANNABIS SATIVA, INC.)
CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT) FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023
	Preferred Stock				Common Stock				Additional Paid-In		Accumulated			Non-controlling Interest -
	Shares		Amount		Shares		Amount		Capital		Deficit			Prestocorp			Total
Balance - January 1, 2023		-	$	-		45,566,363	$	45,567	$	80,939,618	$	(80,691,269	)	$	1,290,566		$	1,584,482
Common stock issued - note payable conversion		-		-		40,797,674		40,798		366,828		-			-			407,626
Shares issued for services		-		-		2,450,000		2,450		85,750		-			-			88,200
Net income (loss)		-		-		-		-		-		(1,392,223	)		69,306			(1,322,917	)
Balance - December 31, 2023		-		-		88,814,037	$	88,815	$	81,392,196	$	(82,083,492	)	$	1,359,872		$	757,391
Balance - January 1, 2024		-	$	-		88,814,037	$	88,815	$	81,392,196	$	(82,083,492	)	$	1,359,872		$	757,391
Common stock issued - note payable conversions		-		-		43,469,408		43,469		423,389		-			-			466,858
Common stock issued for services in accounts payable		-		-		11,620,476		11,620		112,240		-			-			123,860
Preferred stock issued for acquisition of DogeSPAC LLC		4,500,000		4,500		-		-		301,500		-			-			306,000
Preferred dividend		-		-		-		-		-		(2,741	)		-			(2,741	)
Net loss		-		-		-		-		-		(1,730,340	)		(49,900	)		(1,780,240	)
Balance - December 31, 2024		4,500,000	$	4,500		143,903,921	$	143,904	$	82,229,325	$	(83,816,573	)	$	1,309,972		$	(128,872	)
The accompanying notes are an integral part of these consolidated financial statements.

F-3

F-5 Table of Contents

DOGECOIN CASH, INC.

CONSOLIDATED BALANCE SHEETS


December 31,	2025	2024
ASSETS
Current Assets
Cash	$29,553	$34,934
Investment in equity securities, at fair value	915,310	317,100

Total Current Assets	944,863	352,034

Advances to related parties, net of allowance for bad debts	1,250	76,305
Property and equipment, net	1,912	2,163
Intangible assets, net	3,271	4,203
Goodwill	1,275,811	1,275,811

Total Assets	$2,227,107	$1,710,516

LIABILITIES AND STOCKHOLDERS' DEFICIT

Current Liabilities
Accounts payable and accrued expenses	$190,469	$149,480
Accrued interest - related parties	42,286	30,005
Fair value of convertible component in convertible loans	174,387	174,490
Convertible notes payable	183,270	177,736
Notes payable to related parties	249,683	184,038

Total Current Liabilities	840,095	715,749

Long-term liabilities
Stock payable	1,416,047	1,123,639

Total Liabilities	2,256,142	1,839,388

Commitments and contingencies (Notes 6 and 8)

Stockholders' Deficit
Preferred Stock $0.001 par value; 5,000,000 shares authorized; 4,652,675 and 4,500,000 shares issued and outstanding, respectively	4,653	4,500
Common stock $0.001 par value; 495,000,000 shares authorized; 160,109,031 and 143,903,923 shares issued and outstanding, respectively	160,108	143,904
Additional paid-in capital	82,337,934	82,229,325
Warrant Equity	18,702	-
Accumulated deficit	(84,389,964)	(83,816,573)

Total Dogecoin Cash Inc. Stockholders' Deficit	(1,868,567)	(1,438,844)

Non-Controlling Interest	1,839,532	1,309,972

Total Stockholders' Deficit	(29,035)	(128,872)

Total Liabilities and Stockholders' Deficit	$2,227,107	$1,710,516

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

DOGECOIN CASH, INC.
Formerly (CANNABIS SATIVA, INC.)
CONSOLIDATED STATEMENTS OF CASH FLOWS
For the years ended December 31,	2024			2023
Cash Flows From Operating Activities:
Net loss	$	(1,780,240	)	$	(1,322,917	)
Adjustments to reconcile net loss to net cashused in operating activities:
Unrealized loss on investments		21,900			149,083
Interest expense - default on notes		-			25,986
Impairment of goodwill		500,000			61,391
Interest payable forgiven 1800		-			(4,546	)
Depreciation and amortization		3,329			151,957
Loss on debt settlement		314,147			184,394
Loss on return of investment securities		33,000			155,735
Stock issued for services		-			88,200
Stock payable for services		468,756			431,853
Note payable issued for services		55,000			85,000
Changes in Assets and Liabilities:
Accounts payable and accrued expenses		88,950			(73,003	)
Fair value of convertible component in convertible loans		174,490			—
Accrued interest - related parties		12,998			3,756
Net Cash Used in Operating Activities		(107,670	)		(63,111	)
Cash Flows from Investing Activities:
Proceeds from sale of stock held for investment		-			9,040
Advances to related party		(1,250	)		(19,388	)
Net Cash Used in Investing Activities		(1,250	)		(10,348	)
Cash Flows from Financing Activities:
Proceeds from convertible note payable		38,000			33,056
Proceeds from related parties notes payable, net		22,092			26,720
Net Cash Provided by Financing Activities		60,092			59,776
NET CHANGE IN CASH		(48,828	)		(13,683	)
CASH AT BEGINNING OF YEAR		83,762			97,445
CASH AT END OF YEAR	$	34,934		$	83,762
Supplemental Disclosures of Non Cash Activities:
Noncash investing and financing activities
Shares issued in consideration of convertible notes and interest payable - related parties	$	7,453		$	30,000
Shares issued in consideration of convertible notes payable	$	456,530		$	160,236
Convertible note issued for payable	$	86,022		$	-
Common stock issued for services in accounts payable	$	123,860		$	-
The accompanying notes are an integral part of these consolidated financial statements.

F-4

F-6 Table of Contents

DOGECOIN CASH, INC.

CONSOLIDATED STATEMENTS OF OPERATIONS

For the years ended December 31,	2025	2024

Revenues	$738,907	$802,704

Cost of Revenues	265,704	310,620

Gross Profit	473,203	492,084

Operating Expenses
Professional fees	192,806	319,397
Depreciation and amortization	1,182	3,329
Wages and salaries	294,328	364,949
Advertising	3,758	12,268
General and administrative	527,832	485,370

Total Operating Expenses	1,019,906	1,185,313

Loss from Operations	(546,703)	(693,229)

Other Income and (Expenses)
Officer short swing profit repayment	18,557	-
Unrealized gain (loss) on investment	45,900	(21,900)
Impairment of goodwill	-	(500,000)
Loss on debt settlement	(16,700)	(314,147)
Loss on return of investment securities	-	(33,000)
Impairment expense - digital currency	(9,451,890)	-
Interest expense	(92,995)	(217,964)

Total Other Income and (Expenses), Net	(9,497,128)	(1,087,011)

Loss Before Income Taxes	(10,043,831)	(1,780,240)

Income Taxes	-	-

Net Loss	(10,043,831)	(1,780,240)

Loss attributable to non-controlling interest - PrestoCorp and Meme Coins Inc.	(9,470,440)	(49,900)

Net Loss Attributable To Cannabis Sativa, Inc.	$(573,391)	$(1,730,340)


Net Loss per Common Share: Basic & Diluted	$(0.00)	$(0.02)

Weighted Average Common Shares Outstanding:
Basic & Diluted	150,814,441	103,944,738

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

~~DOGECOIN CASH, INC.~~ F-5

Formerly (CANNABIS SATIVA, INC)

DOGECOIN CASH, INC.

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT) FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

	Preferred Stock		Common Stock					Non-controlling	Non-controlling
	Shares	Amount	Shares	Amount	Additional Paid-In Capital	Warrant Equity	Accumulated Deficit	Interest - Prestocorp	Interest - Meme Coins Inc	Total

Balance - January 1, 2024	-	$-	88,814,037	$88,815	$81,392,196	$-	$(82,083,492)	$1,359,872	$-	$757,391
Net loss for the period	-	-	-	-	-	-	(200,273)	(22,295)	-	(222,568)

Balance - March 31, 2024	-	-	88,814,037	88,815	81,392,196	-	(82,283,765)	1,337,577	-	534,823

Common stock issued - notes payable conversion	-	-	2,580,159	2,580	25,993	-	-	-	-	28,573
Common stock issued for services in accounts payable	-	-	11,620,476	11,620	112,240	-	-	-	-	123,860
Net loss for the period	-	-	-	-	-	-	(375,830)	(14,946)	-	(390,776)

Balance - June 30, 2024	-	-	103,014,672	103,015	81,530,429	-	(82,659,595)	1,322,631	-	296,480

Common stock issued - note payable conversion	-	-	7,015,612	7,015	63,086	-	-	-	-	70,101
Net loss for the period	-	-	-	-	-	-	(236,231)	(4,879)	-	(241,110)

Balance - September 30, 2024	-	-	110,030,284	110,030	81,593,515	-	(82,895,826)	1,317,752	-	125,471

Common stock issued - notes payable conversion			33,873,637	33,874	334,310	-	-	-	-	368,184
Preferred stock issued for acquisition of DogeSPAC LLC	4,500,000	4,500	-	-	301,500	-	-	-	-	306,000
Preferred Dividend	-	-	-	-	-	-	(2,741)	-	-	(2,741)
Net loss for the period	-	-	-	-	-	-	(918,006)	(7,780)	-	(925,786)

Balance - December 31, 2024	4,500,000	$4,500	143,903,921	$143,904	$82,229,325	$-	$(83,816,573)	$1,309,972	$-	$(128,872)


Balance - January 1, 2025	4,500,000	$4,500	143,903,921	$143,904	$82,229,325	$-	$(83,816,573)	$1,309,972	$-	$(128,872)
Net loss for the period	-	-	-	-	-	-	(104,108)	(3,256)	-	(107,364)

Balance - March 31, 2025	4,500,000	4,500	143,903,921	143,904	82,229,325	-	(83,920,681)	1,306,716	-	(236,236)

Common stock issued - notes payable conversion	-	-	843,941	844	28,103	-	-	-	-	28,947

~~NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS~~F-6

For the Years Ended December 31, 2024 and 2023

Common stock issued - acquisition of DogeCoin Cash Tokens	-	-	4,200,000	4,200	-	-	-	-	-	4,200
Preferred stock of subsidiary issued - acquisition of DogeCoin Cash Tokens	-	-	-	-	-	-	-	-	7,500,000	7,500,000
Preferred stock issued - dividend payable	152,673	153	-	-	2,588	-	-	-	-	2,741
Net loss for the period	-	-	-	-	-	-	(211,996)	(3,488)	(7,079,850)	(7,295,334)

Balance - June 30, 2025	4,652,673	4,653	148,947,862	148,948	82,260,016	-	(84,132,677)	1,303,228	420,150	4,318

Preferred stock dividend issued	2	-	-	-	-	-	-	-	-	-
Value of cashless warrants exercised	-	-	-	-	-	45,280	-	-	-	45,280
Common stock issued for services in stock payable	-	-	3,968,254	3,968	58,532	-	-	-	-	62,500
Common stock issued for exercised cashless warrants	-	-	7,192,913	7,192	19,386	(26,578)	-	-	-	-
Net loss for the period	-	-	-	-	-	-	(173,099)	(5,344)	-	(178,443)

Balance - September 30, 2025	4,652,675	4,653	160,109,029	160,108	82,337,934	18,702	(84,305,776)	1,297,884	420,150	(66,345)

Preferred stock of subsidiary issued - acquisition of DogeCoin Cash Tokens	-	-	-	-	-	-	-	-	2,500,000	2,500,000
Net loss for the period	-	-	-	-	-	-	(84,188)	(6,462)	(2,372,040)	(2,462,690)

Balance - December 31, 2025	4,652,675	$4,653	160,109,029	$160,108	$82,337,934	$18,702	$(84,389,964)	$1,291,422	$548,110	$(29,035)

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

~~1. Organization and Summary of Significant Accounting Policies~~ F-7

Nature of Business:

DOGECOIN CASH, INC.

CONSOLIDATED STATEMENTS OF CASH FLOWS

For the years ended December 31,	2025	2024

Cash Flows From Operating Activities:
Net loss	$(10,043,831)	$(1,780,240)
Adjustments to reconcile net loss to net cash
used in operating activities:
Allowance for bad debt	75,055	-
Unrealized (gain) loss on investments	(45,900)	21,900
Impairment of goodwill	-	500,000
Impairment expense - digital currency	9,451,890	-
Depreciation and amortization	1,182	3,329
Professional fee expense paid with note payable conversion	1,458	-
Loss on debt settlement	16,700	314,147
Loss on return of investment securities	-	33,000
Stock payable for services	357,649	468,756
Note payable issued for services	50,000	55,000
Officer short swing profit repayment	(18,557)	-
Warrant cost included in interest expense	45,280	-
Account payable converted to note payable	15,843	-
Changes in Assets and Liabilities:
Accounts payable and accrued expenses	41,470	88,950
Fair value of convertible component in convertible loans	(103)	174,490
Accrued interest - related parties	12,281	12,998
Net Cash Used in Operating Activities	(39,583)	(107,670)

Cash Flows from Investing Activities:
Advances to related party	-	(1,250)
Net Cash Used in Investing Activities	-	(1,250)

Cash Flows from Financing Activities:
Proceeds from convertible notes payable	-	38,000
Proceeds from related parties notes payable, net	34,202	22,092
Net Cash Provided by Financing Activities	34,202	60,092

NET CHANGE IN CASH	(5,381)	(48,828)

CASH AT BEGINNING OF YEAR	34,934	83,762

CASH AT END OF YEAR	$29,553	$34,934


Supplemental Disclosures of Non Cash Activities:
Noncash investing and financing activities
Preferred shares issued for divided payable included in stock payable	$2,741	$-
Preferred shares of subsidiary issued in acquisition of digital currency	$10,000,000	$-
Common shares issued in acquisition of digital currency	$4,200	$-
Shares issued in consideration of convertible notes and interest payable - related parties	$-	$7,453
Shares issued in consideration of convertible notes payable	$28,947	$456,530
Convertible note issued for payable	$15,843	$86,022
Common stock issued for services in accounts payable	$-	$123,860

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

Cannabis Sativa, Inc. (the “Company,” “us”, “we” or “our”) was incorporated as Ultra Sun Corp. under the laws of Nevada in November 2004. On November 13, 2013, we changed our name to Cannabis Sativa, Inc. On November 13, 2024, we changed our name to Dogecoin Cash, Inc. We operate through several subsidiaries including:F-8

·DOGECOIN ~~PrestoCorp~~CASH, ~~Inc~~INC. (“PrestoCorp”) · DogeSPAC LLC · Wild Earth Naturals, Inc. (“Wild Earth”) · Kubby Patent and Licenses Limited Liability Company (“KPAL”) · Hi Brands, International, Inc. (“Hi Brands”) · Eden Holdings LLC (“Eden”).

~~PrestoCorp~~NOTES isTO aTHE ~~51%~~CONSOLIDATED ~~owned~~FINANCIAL ~~subsidiary.~~STATEMENTS DogeSPAC LLC, Wild Earth, KPAL, Hi Brands, and Eden are wholly owned subsidiaries. At December 31, 2024 and 2023, PrestoCorp is the sole operating subsidiary. Our primary operations for the years ended December 31, 2023 through December 31, 2024 were through PrestoCorp, which provides telemedicine online referral services for customers desiring medical marijuana cards in states where medical marijuana has been legalized. The Company is actively seeking new business opportunities for acquisition and is continually reviewing opportunities for product and brand development through our Wild Earth, Hi Brands, and KPAL subsidiaries.

~~Principles~~For ofthe ~~Consolidation:~~Years Ended December 31, 2025 and 2024

~~The consolidated financial statements include the accounts of Dogecoin Cash, Inc~~1. ~~(the~~Organization ~~“Company” or “CBDS”),~~ and ~~its~~Summary ~~wholly-owned~~of ~~subsidiaries~~Significant ~~and~~Accounting ~~PrestoCorp, a 51% owned subsidiary. All significant inter-company balances have been eliminated in consolidation.~~Policies

~~Non-controlling~~Nature ~~Interests~~of Business:

~~Non-controlling~~Dogecoin ~~interests~~Cash ~~are~~Inc. ~~portions of entities included in~~ (the ~~consolidated~~“Company,” ~~financial~~“us”, ~~statements~~“we” ~~that~~or ~~are~~“our”) ~~not~~was ~~attributable~~incorporated toas ~~the~~Ultra ~~Company~~Sun Corp. ~~Non-controlling~~under ~~interest are identified separately from~~ the ~~Company’s~~laws ~~stockholders’~~of ~~equity~~Nevada ~~and~~in ~~its~~November ~~net income (loss)~~2004. On ~~Non-controlling~~November ~~interest~~13, ~~equity~~2013, ~~balances~~we ~~include~~changed ~~the~~our ~~non-controlling~~name ~~entity’s~~to ~~initial~~Cannabis ~~contribution~~Sativa, atInc. ~~the~~On ~~date~~November ~~of the original acquisition~~13, ~~ongoing contributions~~2024, ~~distributions,~~we ~~and~~changed ~~percentage~~our ~~share~~name ofto ~~earnings~~Dogecoin ~~since~~Cash, ~~inception~~Inc. ~~The non-controlling interests are calculated based on percentages of ownership.~~

~~F-7~~The ~~Table~~Company ofconducts ~~Contents~~its operations through several subsidiaries, including the following:

~~Going~~Operating ~~Concern:~~Subsidiary

~~The Company has an accumulated deficit of $83~~PrestoCorp,~~816,573~~ ~~at December 31, 2024, which, among other factors, raises substantial doubt about the Company’s ability to continue as a going concern~~Inc. ~~The ability of the Company to continue as~~ – a ~~going~~51% ~~concern~~owned issubsidiary ~~dependent~~that onrepresents the Company’s ~~ability~~primary tooperating ~~generate~~business ~~profitable~~and ~~operations~~provides intelehealth ~~the~~referral ~~future~~services ~~and/or~~through ~~to obtain~~ the ~~necessary~~PrestoDoctor ~~financing to meet its obligations and repay its liabilities arising from normal business operations when they are due~~platform.

~~Use~~Digital ofAsset ~~Estimates:~~and Technology Subsidiaries

~~The~~Dogecoin ~~preparation~~Treasury, of financial statements in conformity with generally accepted accounting principles in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notesInc. ~~Significant~~– digital ~~estimates~~asset ~~and~~treasury ~~assumptions by management affect the allowance for doubtful accounts, the carrying value of long-lived assets (including goodwill~~ and ~~intangible assets), the provision for income taxes and~~ blockchain-related ~~deferred tax accounts, certain accrued liabilities, revenue recognition, contingencies, and the value attributed to stock-based awards.~~initiatives

~~Property~~DogeSPAC ~~and~~LLC ~~Equipment:~~– digital asset acquisition entity

~~Property~~Meme and equipment are recorded at cost. Depreciation is provided for on the straight-line method over the estimated useful lives of the assets. The average lives range from five (5) to ten (10) years. Leasehold improvements are amortized on the straight-line method over the lesser of the lease term or the useful life. When assets are retired or soldCoins, ~~the costs and related accumulated depreciation are eliminated from the accounts and any resulting gain or loss is reflected in operations~~Inc. ~~Maintenance~~– digital ~~and~~asset ~~repairs~~investment ~~that neither materially add to the value of the property nor appreciably prolong its life are charged to expense as incurred. Betterments or renewals are capitalized when incurred.~~ subsidiary

~~Fair~~Other ~~Value~~Wholly ~~Measurements~~Owned ~~and Financial Instruments:~~Subsidiaries

~~When~~Kubby ~~required~~Patents toand ~~measure assets or liabilities at fair value~~Licenses, ~~the~~LLC Company uses a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used. The Company determines the level within the fair value hierarchy in which the fair value measurements in their entirety fall. The categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Level 1 uses quoted prices in active markets for identical assets or liabilities, Level 2 uses significant other observable inputs, and Level 3 uses significant unobservable inputs. The amount of the total gains or losses for the period are included in earnings– ~~that~~intellectual ~~are~~property attributable to the change in unrealized gains or losses relating to those assets and liabilities still held at the reporting date. We measure our investment in equity securities at fair value on a recurring basis. The Company’s investments in equity securities are valued using inputs observable in active markets and are therefore classified as Level 1 within the fair value hierarchy.holdings

~~The~~Eden ~~carrying~~Holdings ~~amounts~~LLC of– trademark cash and cash equivalents, convertible debt and balances due to and from related parties approximate fair value given their short-term nature. Goodwill is valued under Level 3 and is analyzed annually for impairment.holdings

~~F-8~~Wild ~~Table~~Earth ofNaturals, ~~Contents~~Inc. – inactive subsidiary

~~Cash:~~Hi Brands International, Inc. – inactive subsidiary

~~Cash~~Certain issubsidiaries, ~~held~~including atDogeSPAC ~~major~~LLC, ~~financial~~Meme ~~institutions~~Coins, Inc., and ~~insured~~Dogecoin byTreasury, ~~the Federal Deposit Insurance Corporation (FDIC) up to federal insurance limits~~Inc., ~~The~~support the Company’s ~~considers~~digital ~~all~~asset ~~highly~~acquisition, ~~liquid~~investment, ~~investments~~and ~~purchased~~treasury ~~with~~management ~~an original maturity of three months or less when acquired to be cash equivalents~~initiatives.

~~Net~~PrestoCorp, ~~Loss~~Inc. provides ~~per~~telehealth ~~Share:~~referral services through an online platform that connects patients with licensed physicians in jurisdictions where medical cannabis programs are authorized under applicable state law. Physicians utilizing the platform operate independently and make medical determinations in accordance with applicable state laws and professional medical standards. The Company does not cultivate, distribute, manufacture, or dispense cannabis products and does not participate in the sale of cannabis.

~~Basic~~The ~~net~~Company’s ~~loss~~telehealth ~~per~~platform ~~share~~ is ~~computed~~designed ~~by dividing net loss available~~ to ~~common~~comply ~~shareholders~~with byapplicable ~~the~~privacy ~~weighted average number of common shares outstanding for the period~~ and ~~contains~~healthcare no dilutive securities. Diluted earnings per share reflect the potential dilution of securities that could share in the earnings of the Company. Potentially dilutive shares are excluded from the calculation of diluted net loss per share because the effect is anti-dilutive. For the years ended December 31regulations, ~~2024~~including ~~and 2023,~~ the ~~Company~~Health ~~has~~Insurance ~~3,708,929~~Portability and ~~1,854,543~~Accountability ~~outstanding~~Act ~~warrants, respectively, and 4,500,000 shares of convertible preferred stock, respectively, that would be dilutive to future periods net income if converted~~(“HIPAA”).

~~Investments:~~Dogecoin Treasury, Inc. is a wholly owned subsidiary of the Company that was formed to hold and manage certain digital asset holdings and related blockchain-based initiatives of the Company. The subsidiary may hold digital assets acquired in connection with the Company’s business activities and technology initiatives, which may be maintained directly or through digital asset wallets or custodial service providers. The Company does not operate a digital asset exchange, broker-dealer, or investment fund. Digital assets held by the Company are accounted for in accordance with the Company’s accounting policies described

Equity securities of investments in which the Company owns less than 20% and/or has no significant influence are generally measured at fair value with changes in fair value recognized in earnings. Upon sale of an equity security, the realized gain or loss is recognized in earnings.F-9

~~Investments~~elsewhere in ~~companies~~these inconsolidated ~~which~~financial ~~the Company owns more than 20% and has the ability to exercise significant influence, but do not control, are accounted for under the equity method of accounting~~statements. InAdditional ~~determining~~information ~~whether~~regarding ~~significant influence exists,~~ the Company ~~will consider its participation in policy-making decisions and representation on governing bodies. Under the equity method of accounting, the Company~~’s ~~share~~digital ofasset ~~the~~holdings ~~net earnings or losses of the investee are included in earnings. The Company may elect to account for certain equity method investments at fair value whereby the carrying value of the investment~~ is adjusted to fair value at the end of each period and the related change in fair value is recognized in earnings. For these investments, the Company’s share of the net earnings or losses of the investee are not included in ~~earnings.~~

~~Companies~~Principles ~~in which the Company holds investments amounting to more than 50%~~ of ~~the voting interests, but less than 100%, and in which the Company has significant influence, are consolidated and other investor interests are presented as non-controlling.~~Consolidation:

~~Revenue~~The ~~Recognition:~~consolidated financial statements include the accounts of Dogecoin Cash, Inc. (the “Company” or “CBDS”), and its wholly-owned subsidiaries and PrestoCorp, a 51% owned subsidiary. All significant inter-company balances have been eliminated in consolidation.

InNon-controlling ~~the year ending December 31, 2024 and 2023, the Company operated one division, the telehealth business operated through PrestoCorp.~~ Interests:

~~The~~Non-controlling ~~telehealth~~interests ~~division~~are ~~generates~~portions ~~revenue~~of ~~based~~entities onincluded ain ~~per~~the ~~telehealth~~consolidated ~~visit~~financial ~~for~~statements ~~clients looking to obtain a permit to use marijuana for medical purposes in states~~ that ~~have legalized medical marijuana. Revenues~~ are ~~recognized~~not ~~when~~attributable ~~the Company satisfies its performance obligation~~ to ~~provide~~the ~~telehealth services upon a referral to a contracted physician~~Company. ~~The~~Non-controlling ~~obligation~~interest ~~to perform the referral and the referral~~ are ~~automated~~identified ~~and~~separately ~~occur~~from at the ~~same~~Company’s ~~time~~stockholders’ anequity ~~online client subscribes for the visit~~ and ~~gains~~its ~~access~~net toincome ~~our network of health care professionals~~(loss). ~~Recognition~~Non-controlling ofinterest ~~revenue~~equity isbalances ~~not~~include ~~dependent on~~ the ~~issuance~~non-controlling ofentity’s ainitial ~~marijuana~~contribution ~~card~~at ~~since~~the ~~issuance~~date of the ~~card~~original isacquisition, ~~dependent~~ongoing ~~on health and other factors beyond our control. This initial service is a one-time referral to a physician. Clients may return for other telehealth consultations~~contributions, ~~typically regarding product recommendations~~distributions, and ~~such~~percentage ~~additional~~share ~~physician~~of ~~referrals~~earnings ~~are~~since ~~provided at an additional cost~~inception. The ~~billing~~non-controlling ~~and~~interests ~~payment processes for each physician referral~~ are ~~automated~~calculated ~~through~~based ~~our~~on ~~online~~percentages ~~platform.~~of ~~Revenue is recognized in an amount that reflects the consideration that is received in exchange for each physician referral provided to the client~~ownership.

~~F-9~~Going ~~Table of Contents~~Concern:

~~Provision~~The ~~for~~Company ~~sales~~has ~~incentives~~an accumulated deficit of $84,389,964 ~~discounts~~at ~~and~~December ~~returns~~31, ~~and~~2025, ~~allowances~~which, ifamong ~~applicable~~other factors, ~~are~~raises ~~accounted~~substantial ~~for~~doubt about the Company’s ability to continue as ~~reductions~~a ofgoing ~~revenue~~concern. inThe ~~the~~ability ~~period~~of the ~~related~~Company ~~sales~~to ~~are~~continue ~~recorded.~~as ~~The~~a going concern is dependent on the Company’s ~~had~~ability noto ~~warranty~~generate ~~costs~~profitable ~~associated~~operations ~~with~~in the ~~sales~~future ofand/or to obtain the necessary financing to meet its ~~products~~obligations and repay its liabilities arising from normal business operations when they are due.

~~Intangible~~Use ~~Assets~~of ~~and Goodwill~~Estimates:

~~Intangible~~The ~~asset~~preparation ~~amounts~~of ~~represent~~financial ~~the~~statements ~~acquisition~~in ~~date~~conformity ~~fair~~with ~~values~~generally ofaccepted ~~identifiable~~accounting ~~intangible~~principles ~~assets~~in ~~acquired.~~the ~~The~~United ~~fair~~States ~~values~~ of ~~the~~America ~~intangible~~(“GAAP”) ~~assets~~requires ~~were~~management ~~determined~~to bymake ~~using~~estimates ~~the~~and ~~income~~assumptions ~~approach,~~that ~~discounting~~affect ~~projected~~the ~~future~~amounts ~~cash~~reported ~~flows~~in ~~based~~the onconsolidated ~~management’s~~financial ~~expectations~~statements ~~of the current~~ and ~~future~~accompanying ~~operating environment~~notes. ~~The~~Significant ~~rates~~estimates ~~used~~and toassumptions ~~discount~~by ~~projected~~management ~~future~~affect ~~cash~~the ~~flows~~allowance ~~reflected~~for adoubtful ~~weighted average cost of capital based on our industry~~accounts, ~~capital structure and risk premiums including those reflected in~~ the ~~current~~carrying ~~market~~value ~~capitalization.~~of ~~Definite~~long-lived ~~intangible~~ assets ~~are~~(including ~~amortized~~goodwill ~~over~~and ~~their useful lives, which have historically ranged from 5 to 10 years. The carrying amounts of our definite-lived~~ intangible assets), ~~are~~the ~~evaluated~~provision for ~~recoverability~~income ~~whenever~~taxes ~~events~~and orrelated ~~changes~~deferred intax ~~circumstances~~accounts, ~~indicate~~certain ~~that~~accrued ~~the~~liabilities, ~~entity~~revenue ~~may~~recognition, becontingencies, ~~unable~~and ~~to recover~~ the ~~asset~~value ~~group’s~~attributed ~~carrying~~to ~~amount. We do not have any indefinite~~stock-~~lived~~based ~~intangible assets recorded from acquisitions~~awards.

~~Goodwill~~Property ~~represents the excess of the purchase price over the fair value of the net tangible~~ and intangible assets acquired in a business combination. Goodwill is not amortized but is tested for impairment annually or more frequently if events or changes in circumstances indicate that the asset may be impaired. The fair value of the reporting unit is evaluated on qualitative factors to determine if the reported value may be impaired. If the qualitative factors indicate a likelihood of impairment, we then evaluate carrying value of the reporting unit based on quantitative factors using the income approach. An impairment charge is recognized for the excess of the carrying value of goodwill for the reporting unit over its implied fair value.Equipment:

~~Advertising~~Property ~~Expense:~~and equipment are recorded at cost. Depreciation is provided for on the straight-line method over the estimated useful lives of the assets. The average lives range from five (5) to ten (10) years. When assets are retired or sold, the costs and related accumulated depreciation are eliminated from the accounts and any resulting gain or loss is reflected in operations. Maintenance and repairs that neither materially add to the value of the property nor appreciably prolong its life are charged to expense as incurred. Betterments or renewals are capitalized when incurred.

~~Advertising costs are expensed as incurred and are broken out separately in the accompanying consolidated statements of operations.~~F-10

~~Stock-Based~~Fair ~~Compensation~~Value Measurements and Financial Instruments:

~~Stock-based~~When ~~payments~~required to ~~employees~~measure ~~and~~assets ~~non-employees~~or ~~are~~liabilities ~~recognized~~ at ~~their~~fair value, the Company uses a fair ~~values~~value hierarchy based on the level of independent, objective evidence surrounding the inputs used. ~~Compensation~~The ~~expense~~Company isdetermines ~~recognized~~the ~~over~~level within the ~~period~~fair ~~during~~value hierarchy in which anthe ~~employee~~fair isvalue ~~required~~measurements toin ~~provide~~their ~~services~~entirety infall. ~~exchange~~The ~~for~~categorization within the ~~award,~~fair ~~known~~value ashierarchy is based upon the ~~requisite~~lowest ~~service~~level ~~period~~of ~~(usually~~input that is significant to the ~~vesting~~fair ~~period)~~value measurement. ~~Transactions~~Level 1 uses quoted prices in ~~which~~active ~~goods~~markets for identical assets or ~~services~~liabilities, ~~are~~Level ~~received~~2 ~~for~~uses ~~the~~significant ~~issuance~~other ofobservable ~~shares~~inputs, and Level 3 uses significant unobservable inputs. The amount of the ~~Company’s~~total ~~preferred~~gains or ~~common~~losses ~~stock~~for the period are ~~accounted~~included ~~for~~in ~~based~~earnings onthat are attributable to the ~~fair~~change ~~value~~in ofunrealized ~~the~~gains ~~common~~or ~~stock~~losses ~~issued.~~relating ~~The~~to ~~Company~~those ~~currently~~assets ~~recognizes~~and ~~compensation~~liabilities ~~costs~~still ~~immediately~~held asat the reporting date. We measure our ~~awards~~investment ~~are~~in ~~100%~~equity ~~vested~~securities at ~~the~~fair ~~time~~value ofon ~~issuance~~a recurring basis. ~~Forfeitures~~The Company’s investments in equity securities are ~~recognized~~valued ~~upon~~using ~~occurrence~~inputs observable in active markets and are therefore classified as Level 1 within the fair value hierarchy.

~~F-10~~The ~~Table~~carrying amounts of ~~Contents~~cash and cash equivalents, convertible debt and balances due to and from related parties approximate fair value given their short-term nature. Goodwill is valued under Level 3 and is analyzed annually for impairment.

~~Income Taxes~~Cash:

~~The~~Cash ~~Company~~is ~~utilizes~~held ~~the~~at ~~liability~~major ~~method~~financial ofinstitutions ~~accounting for income taxes which requires that deferred tax assets~~ and ~~liabilities~~insured beby ~~recorded to reflect~~ the ~~future~~Federal ~~tax~~Deposit ~~consequences~~Insurance ofCorporation ~~temporary~~(FDIC) ~~differences~~up ~~between the book and tax basis of various assets and liabilities. Deferred tax assets and liabilities are measured using enacted tax rates expected~~ to ~~apply~~federal toinsurance ~~taxable income in the years in which those temporary differences are expected to be recovered or settled~~limits. ~~Additionally,~~The ~~deferred~~Company ~~tax~~considers ~~assets~~all ~~are~~highly ~~evaluated,~~liquid ~~and~~investments apurchased ~~valuation~~with ~~allowance~~an isoriginal ~~established~~maturity ifof itthree ismonths ~~more likely than not that all~~ or aless ~~portion~~when ofacquired ~~the~~to ~~deferred tax asset will not~~ be ~~realized.~~cash ~~There can be no assurance that the Company’s future operations will produce sufficient earnings so that the deferred tax asset can be fully utilized~~equivalents. ~~The Company currently maintains a full valuation allowance against net deferred tax assets.~~

~~Uncertain~~Net ~~tax~~Loss ~~positions~~per are evaluated in a two-step process, whereby (i) it is determined whether it is more likely than not that the tax positions will be sustained based on the technical merits of the position and (ii) for those tax positions that meet the more-likely-than-not recognition threshold, the largest amount of tax benefit that is greater than 50% likely of being realized upon ultimate settlement with the related tax authority would be recognized.Share:

~~Leases:~~Basic net loss per share is computed by dividing net loss available to common shareholders by the weighted average number of common shares outstanding for the period and contains no dilutive securities. Diluted earnings per share reflect the potential dilution of securities that could share in the earnings of the Company. Potentially dilutive shares are excluded from the calculation of diluted net loss per share because the effect is anti-dilutive. For the years ended December 31, 2025 and 2024, the Company has 1,954,543 and 3,708,929 outstanding warrants, respectively. For the years ended December 31, 2025 and 2024, the Company has 4,652,675 and -0- shares of convertible preferred stock, respectively, that would be dilutive to future period’s net income if converted.

The Company determines if an arrangement is a lease, or contains a lease, at the inception of an arrangement. If the Company determines that the arrangement is a lease, or contains a lease, at lease inception, it then determines whether the lease is an operating lease or finance lease. Operating and finance leases result in recording a right-of-use (“ROU”) asset and lease liability on the consolidated balance sheets. ROU assets represent the Company’s right of use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Operating lease ROU assets and lease liabilities are recognized at the commencement date based on the present value of lease payments over the lease term. For purposes of calculating operating lease ROU assets and operating lease liabilities, the Company uses the non-cancellable lease term plus options to extend that it is reasonably certain to exercise. Lease expense for operating lease payments is recognized on a straight-line basis over the lease term. The Company uses its incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The Company has elected not to recognize ROU assets and lease liabilities that arise from short-term (12 months or less) leases for any class of underlying asset. The Company has elected not to separate lease and non-lease components for any class of underlying asset.Investments:

~~Contingencies:~~Equity securities of investments in which the Company owns less than 20% and/or has no significant influence are generally measured at fair value with changes in fair value recognized in earnings. Upon sale of an equity security, the realized gain or loss is recognized in earnings.

InInvestments ~~determining~~in ~~accruals~~companies ~~and~~in ~~disclosures~~which ~~with respect to loss contingencies,~~ the Company ~~evaluates~~owns ~~such~~more ~~accruals~~than 20% and ~~contingencies~~has ~~for~~the ~~each~~ability ~~reporting~~to ~~period.~~exercise ~~Estimated~~significant ~~losses~~influence, ~~from~~but ~~loss~~do ~~contingencies~~not control, are ~~accrued~~accounted byfor aunder ~~charge~~the toequity ~~income~~method ~~when~~of ~~information~~accounting. ~~available~~In ~~prior~~determining towhether ~~issuance~~significant ofinfluence exists, the ~~financial~~Company ~~statements~~will ~~indicates~~consider ~~that~~its itparticipation isin ~~probable~~policy-making ~~that~~decisions aand ~~liability~~representation ~~could~~on begoverning ~~incurred,~~bodies. ~~and~~Under the ~~amount~~equity method of accounting, the ~~loss~~Company’s ~~can~~share beof ~~reasonably~~the ~~estimated.~~net ~~Legal~~earnings ~~expenses~~or ~~associated~~losses ~~with~~of the ~~contingency~~investee are ~~expensed~~included asin ~~incurred~~earnings. The IfCompany amay ~~loss~~elect ~~contingency~~to account for certain equity method investments at fair value whereby the carrying value of the investment is ~~not~~adjusted ~~probable~~to orfair ~~reasonably~~value ~~estimable,~~at ~~disclosure~~the end of each period and the ~~loss~~related ~~contingency~~change in fair value is ~~made~~recognized in earnings. For these investments, the ~~financial~~Company’s ~~statements~~share ~~when~~of itthe isnet atearnings ~~least~~or ~~reasonably~~losses ~~possible~~of ~~that~~the ainvestee ~~material~~are ~~loss~~not ~~could~~included bein ~~incurred~~earnings.

F-11 ~~Table of Contents~~

~~Recent~~Companies ~~Accounting~~in ~~Pronouncement:~~which the Company holds investments amounting to more than 50% of the voting interests, but less than 100%, and in which the Company has significant influence, are consolidated and other investor interests are presented as non-controlling.

~~Accounting~~Revenue ~~Standards Updates Adopted~~Recognition:

In ~~August 2020,~~ the ~~Financial~~year ~~Accounting~~ending ~~Standards~~December ~~Board~~31, ~~(“FASB”)~~2025 ~~issued Accounting Standards Update (“ASU”) No. 2019-12 Debt with Conversion~~ and ~~Other~~2024, Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. The update is to address issues identified as a result of the ~~complexity~~Company ~~associated~~operated ~~with~~one ~~applying generally accepted accounting principles for certain financial instruments with characteristics of liabilities and equity. The update is effective for fiscal years beginning after December 15~~division, ~~2023,~~the ~~including~~telehealth ~~interim~~business ~~periods~~operated ~~within~~through ~~those fiscal years and with early adoption permitted~~PrestoCorp. ~~Early adoption of this update had no impact on the Company’s consolidated financial statements.~~

~~Other~~The ~~accounting~~telehealth ~~standards~~division generates revenue based on a per telehealth visit for clients looking to obtain a permit to use marijuana for medical purposes in states that have ~~been~~legalized ~~issued~~medical ormarijuana. Revenues ~~proposed~~are byrecognized ~~FASB~~when ~~that~~the doCompany ~~not~~satisfies ~~require~~its ~~adoption~~performance ~~until~~obligation to provide telehealth services upon a ~~future~~referral ~~date~~to a contracted physician. The obligation to perform the referral and the referral are ~~not~~automated ~~expected~~and occur at the same time an online client subscribes for the visit and gains access to ~~have~~our network of health care professionals. Recognition of revenue is not dependent on the issuance of a ~~material~~marijuana ~~impact~~card since issuance of the card is dependent on health and other factors beyond our control. This initial service is a one-time referral to a physician. Clients may return for other telehealth consultations, typically regarding product recommendations, and such additional physician referrals are provided at an additional cost. The billing and payment processes for each physician referral are automated through our online platform. Revenue is recognized in an amount that reflects the ~~financial~~consideration ~~statements~~that ~~upon~~is ~~adoption~~received in exchange for each physician referral provided to the client.

2.Provision ~~Intangibles~~for sales incentives, discounts and ~~Goodwill~~returns and allowances, if applicable, are accounted for as reductions of revenue in the period the related sales are recorded. The Company had no warranty costs associated with the sales of its products.

~~The~~Intangible ~~Company~~Assets ~~considers all intangibles to be definite-lived assets with lives of 5 to 10 years. Intangibles consisted of the following at December 31, 2024~~ and ~~2023~~Goodwill:

	December 31,			December 31,
	2024			2023
CBDS.com website (Cannabis Sativa)	$	13,999		$	13,999
Intellectual Property Rights (PrestoCorp)		240,000			240,000
Patents and Trademarks (KPAL)		1,281,411			1,281,411
Total Intangibles		1,535,410			1,535,410
Less: Accumulated Amortization		(1,531,207	)		(1,528,151	)
Net Intangible Assets	$	4,203		$	7,259

Intangible asset amounts represent the acquisition date fair values of identifiable intangible assets acquired. The fair values of the intangible assets were determined by using the income approach, discounting projected future cash flows based on management’s expectations of the current and future operating environment. The rates used to discount projected future cash flows reflected a weighted average cost of capital based on our industry, capital structure and risk premiums including those reflected in the current market capitalization. Definite-lived intangible assets are amortized over their useful lives, which have historically ranged from 5 to 10 years. The carrying amounts of our definite-lived intangible assets are evaluated for recoverability whenever events or changes in circumstances indicate that the entity may be unable to recover the asset group’s carrying amount. We do not have any indefinite-lived intangible assets recorded from acquisitions.

~~Amortization~~Goodwill ~~expense~~represents ~~for~~the excess of the ~~years~~purchase ~~ended~~price ~~December~~over ~~31,~~the ~~2024~~fair ~~and~~value ~~2023~~of ~~was~~the ~~$3,056~~net tangible and ~~$151~~intangible assets acquired in a business combination. Goodwill is not amortized but is tested for impairment annually or more frequently if events or changes in circumstances indicate that the asset may be impaired. The fair value of the reporting unit is evaluated on qualitative factors to determine if the reported value may be impaired. If the qualitative factors indicate a likelihood of impairment,~~684,~~ ~~respectively~~we then evaluate carrying value of the reporting unit based on quantitative factors using the income approach. An impairment charge is recognized for the excess of the carrying value of goodwill for the reporting unit over its implied fair value.

~~F-12~~Advertising ~~Table of Contents~~Expense:

~~Amortization~~Advertising ofcosts ~~intangibles~~are ~~through~~expensed ~~2029~~as ~~is:~~ incurred and are broken out separately in the accompanying consolidated statements of operations.

January 1, 2025 to December 31, 2025	$	932
January 1, 2026 to December 31, 2026		932
January 1, 2027 to December 31, 2027		932
January 1, 2028 to December 31, 2028		932
January 1, 2029 to December 31, 2029		478

F-12

~~Goodwill~~Stock-Based ~~in the amount of $3,010,202 was recorded as part of the acquisition of PrestoCorp that occurred on August 1, 2017. Cumulative impairment of the PrestoCorp goodwill totals $1,734,391 and~~Compensation: $1,234,391 as of December 31, 2024 and 2023. The balance of goodwill at December 31, 2024 and 2023 was $1,275,811 and $1,775,811, respectively. Goodwill was impaired due to the analysis of PrestoCorp utilizing the discounted cash flow method which supported a present value of $1,275,811. However, since the estimated enterprise value of PrestoCorp is less than the carrying value of the assets, $500,000 of impairment write down was required at December 31, 2023.

3Stock-based payments to employees and non-employees are recognized at their fair values. ~~Related~~Compensation ~~Party~~expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period). Transactions in which goods or services are received for the issuance of shares of the Company’s preferred or common stock are accounted for based on the fair value of the common stock issued. The Company currently recognizes compensation costs immediately as our awards are 100% vested at the time of issuance. Forfeitures are recognized upon occurrence.

InIncome ~~addition to items disclosed in Notes 6, the Company had additional related party transactions during the years ended December 31, 2024 and 2023.~~Taxes:

~~For~~The Company utilizes the ~~years~~liability ~~ended~~method ~~December~~of ~~31,~~accounting ~~2024~~for income taxes which requires that deferred tax assets and ~~2023~~liabilities ~~officers~~be recorded to reflect the future tax consequences of temporary differences between the book and ~~board~~tax basis of ~~directors~~various ~~expense~~assets ~~was~~and ~~$106,487~~liabilities. Deferred tax assets and ~~$385~~liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Additionally,~~532~~ deferred tax assets are evaluated, ~~respectively. The~~and ~~Company~~a ~~also~~valuation ~~had~~allowance ~~consulting~~is ~~contracts~~established ~~with~~if ~~David~~it ~~Tobias~~is ~~and~~more ~~Cathy~~likely ~~Carroll~~than asnot ~~noted~~that ~~below~~all or a portion of the deferred tax asset will not be realized. At ~~December~~There ~~31,~~can ~~2024~~be ~~and~~no ~~2023~~assurance that the Company’s ~~owed~~future ~~two~~operations ~~(2)~~will ~~directors~~produce ~~$18,750~~sufficient ~~and~~earnings ~~$6,250,~~so ~~respectively~~that ~~for~~the ~~directors~~deferred ~~fees~~tax ~~that~~asset ~~are~~can ~~included~~be infully ~~stock~~utilized. ~~payable~~The Company currently maintains a full valuation allowance against net deferred tax assets.

~~Historically,~~Uncertain ~~the~~tax ~~Company~~positions ~~has~~are ~~received~~evaluated ~~funds~~in ~~from~~a ~~borrowings~~two-step onprocess, ~~notes~~whereby ~~payable~~(i) ~~and~~it ~~advances~~is ~~from~~determined ~~related~~whether ~~parties~~it ~~and~~is ~~officers~~more oflikely ~~the~~than ~~Company~~not tothat ~~cover~~the ~~operating~~tax ~~expenses.~~positions ~~Related~~will ~~parties~~be ~~include~~sustained ~~the~~based ~~officers~~on ~~and~~the ~~directors~~technical merits of the ~~Company~~position and a(ii) ~~significant~~for ~~shareholder~~those ~~holding~~tax inpositions ~~excess~~that meet the more-likely-than-not recognition threshold, the largest amount of 10tax benefit that is greater than 50% likely of being realized upon ultimate settlement with the ~~Company’s~~related ~~outstanding~~tax ~~shares.~~authority would be recognized.

Consulting expense to David Tobias, the Company’s chief executive officer and director, for each of the years ended December 31, 2024 and 2023 was $187,500. Director fees to Mr. Tobias for the years ended December 31, 2024 and 2023 were $6,250 and $12,500, respectively. The last payment of these services was in June of 2022. At December 31, 2024 and 2023 the Company owed Mr Tobias $468,750 and $281,250 in consulting services, and $25,000 and $18,750, respectively in directors fees. These are included in stock payable at December 31, 2024 and 2023 for a total of $493,750 and $300,000, respectively. Leases:

AtThe ~~December~~Company 31determines if an arrangement is a lease, ~~2024~~or ~~and~~contains ~~2023~~a lease, at the ~~Company~~inception ~~owed~~of an arrangement. If the ~~Estate~~Company ofdetermines ~~Brad~~that ~~Herr~~the –arrangement ~~prior~~is ~~chief~~a ~~financial~~lease, ~~officer~~or ~~$93~~contains a lease,~~750~~ inat ~~consulting~~lease ~~services~~inception, it then determines whether the lease is an operating lease or finance lease. Operating and ~~$6,250,~~finance ~~respectively~~leases result in ~~directors~~recording ~~fees~~a ~~from~~right-of-use ~~his~~(“ROU”) ~~2022~~asset ~~contract~~and lease liability on the consolidated balance sheets. ~~These~~ ~~are~~ROU ~~included~~assets inrepresent ~~stock~~the ~~payable~~Company’s right of use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Operating lease ROU assets and lease liabilities are recognized at ~~December~~the ~~31,~~commencement ~~2024~~date based on the present value of lease payments over the lease term. For purposes of calculating operating lease ROU assets and ~~2023~~operating lease liabilities, the Company uses the non-cancellable lease term plus options to extend that it is reasonably certain to exercise. Lease expense for operating lease payments is recognized on a ~~total~~straight-line basis over the lease term. The Company uses its incremental borrowing rate based on the information available at commencement date in determining the present value of ~~$100,000~~lease payments. The Company has elected not to recognize ROU assets and lease liabilities that arise from short-term (12 months or less) leases for any class of underlying asset. The Company has elected not to separate lease and non-lease components for any class of underlying asset.

Consulting expense to Patrick Bilton, the Company’s chief operating officer for the years ended December 31, 2024 and 2023 was $84,375 and $112,500, respectively. The last payment of these services was in June of 2022. At December 31, 2024 and 2023 the Company owed Mr Bilton $253,125 and $168,750 in consulting services, respectively. These are included in stock payable at December 31, 2024 and 2023, respectively.Contingencies:

~~F-13~~In ~~Table~~determining ofaccruals ~~Contents~~and disclosures with respect to loss contingencies, the Company evaluates such accruals and contingencies for each reporting period. Estimated losses from loss contingencies are accrued

During the year ended December 31, 2023, David Tobias, the Company’s chief executive officer and director, loaned $38,400 to the Company for notes payable bearing interest at the rate of 5% per annum due on December 31, 2023. The Company paid $23,180 on this note during 2023. F-13

~~During~~by ~~the~~a ~~year~~charge ~~ended~~to ~~December~~income ~~31,~~when ~~2023,~~information available prior to issuance of the ~~Company~~financial ~~and~~statements ~~Cathy~~indicates ~~Carroll,~~that ~~director,~~it ~~entered~~is ~~into~~probable that a ~~note~~liability ~~payable~~could ~~for~~be ~~$70~~incurred,~~000~~ ~~for~~and ~~compensation~~the ~~due~~amount ~~her~~of ~~for~~the ~~services.~~loss Mscan be reasonably estimated. ~~Carroll’s~~Legal ~~note~~expenses ~~bears~~associated ~~interest~~with atthe 5%contingency ~~per~~are ~~annum~~expensed ~~and~~as isincurred. ~~due~~If ~~December~~a ~~31,~~loss ~~2024.~~contingency ~~The~~is ~~note~~not ~~payable~~probable ~~totaled~~or ~~$109~~reasonably estimable,~~250~~ disclosure of ~~which~~the ~~$5,750~~loss ~~was~~contingency ~~paid~~is bymade in the ~~Company~~financial ~~during~~statements ~~2023~~when it is at least reasonably possible that a material loss could be incurred.

~~Ms.~~Recently ~~Carroll~~Issued ~~has~~Accounting a consulting agreement with the Company in the amount of $12,500 quarterly. For each of the years ended December 31, 2024 and 2023 consulting expense was $50,000. Director fees to Ms. Carroll for the years ended December 31, 2024 and 2023 were $5,000 and $10,000, respectively. Ms. Carroll has elected that these payments increase her note payable each quarter.Standards:

~~During~~The ~~the~~Company ~~year~~has ~~ended~~implemented ~~December~~all ~~31,~~new ~~2023,~~accounting ~~Robert~~pronouncements ~~Tankson,~~that ~~one~~are ofin ~~the~~effect ~~company's~~and ~~directors,~~is ~~received~~evaluating ~~from~~any ~~the~~that ~~company~~may ~~payroll~~impact ~~compensation~~its ~~equal~~financial tostatements. The ~~$37,044~~Company ~~with~~does ~~shares~~not ~~and~~believe ~~$106,969~~that ~~with~~there ~~cash~~are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

~~At December 31, 2023 the Company also had an outstanding loan in the amount of $4,000 to a director of the Company~~2. It ~~accrues~~Intangibles ~~interest at 5% per annum. On May 22, 2024, the Company paid off this loan~~ and ~~the accrued interest with common stock. See Note 6.~~ Goodwill

~~During~~The ~~the~~Company ~~year~~considers ~~ended~~all ~~December~~intangibles ~~31,~~to ~~2024,~~be ~~David~~definite-lived ~~Tobias,~~assets ~~the~~with ~~Company’s~~lives ~~chief~~of ~~executive~~5 ~~officer~~to ~~and~~10 ~~director,~~years. ~~loaned~~Intangibles ~~$14,102~~consisted toof the ~~Company~~following ~~for notes payable bearing interest~~ at ~~the rate of 5% per annum due on~~ December 31, ~~2024.~~2025 ~~The~~and ~~Company paid $50,225 on this note during~~ 2024 ~~with common stock. See Note 6.~~:

During the year ended December 31, 2024, the Company and Cathy Carroll, director, entered into a note payable for $60,000 for compensation due her for services. Ms. Carroll’s note bears interest at 5% per annum and is due December 31, 2024. At December 31, 2024 the note payable balance was $164,250.

	December 31,			December 31,
	2025			2024
CBDS.com website (Cannabis Sativa)	$	13,999		$	13,999
Intellectual Property Rights (PrestoCorp)		240,000			240,000
Patents and Trademarks (KPAL)		1,281,411			1,281,411
Total Intangibles		1,535,410			1,535,410
Less: Accumulated Amortization		(1,532,139	)		(1,531,207	)
Net Intangible Assets	$	3,271		$	4,203

~~During~~Amortization expense for the years ended December 31, ~~2024~~2025 and ~~2023,~~2024 ~~the~~was ~~Company recorded interest expense related to notes payable to related parties at the rates between 5% and 8% per annum in the amounts of~~ $~~11,109~~932 and $3,~~756~~056, respectively.

~~F-14~~Amortization ~~Table~~ of ~~Contents~~intangibles through 2029 is:

The following tables reflect the related party note payable balances.

January 1, 2026 to December 31, 2026	$	932
January 1, 2027 to December 31, 2027		932
January 1, 2028 to December 31, 2028		932
January 1, 2029 to December 31, 2029		475

	Related partynotes		Accruedinterest		Total
	December 31, 2024
David Tobias, CEO & Director	$	11,788	$	18,712	$	30,500
Cathy Carroll, Director		164,250		11,226		175,476
Trevor Reed, Director		8,000		67		8,067
Stock payable – Directors & Officers		865,625	-			865,625
Totals	$	1,049,663	$	30,005	$	1,079,668

Goodwill in the amount of $3,010,202 was recorded as part of the acquisition of PrestoCorp that occurred on August 1, 2017. Cumulative impairment of the PrestoCorp goodwill totals $1,734,391 as of December 31, 2025 and 2024. The balance of goodwill at December 31, 2025 and 2024 was $1,275,811.

	Related partynotes		Accruedinterest		Total
	December 31, 2023
David Tobias, CEO & Director	$	47,920	$	13,779	$	61,699
New Compendium, greater than 10% Shareholder	-			1,906		1,906
Cathy Carroll, Director		109,250		986		110,236
Stock payable – Directors & Officers		606,250	-			606,250
Other Affiliates		4,000		1,200		5,200
Totals	$	767,420	$	17,871	$	785,291

3. Related Party Transactions

~~During~~For the ~~year~~years ended December 31, ~~2023,~~2025 ~~the~~and ~~Company~~2024 ~~issued~~officers’ 9wages was $50,~~900~~645 and $82,~~000~~737, ~~shares~~respectively. ofFor ~~common~~the ~~stock~~years inended ~~settlement~~December of31, ~~$17~~2025 and 2024,~~250~~ inboard ~~related~~of ~~party~~director ~~notes~~fees ~~payable~~was -0- and $23,750, respectively. The Company also ~~issued~~had ~~2,450,000~~consulting toand ~~the~~director ~~officers~~fee ofcontracts ~~Presto~~with ~~valued~~David ~~at $88~~Tobias,~~200~~ ~~per~~the ~~their~~Estate ~~contract~~of ~~agreement.~~Brad Herr and

At December 31, 2024 and 2023, the Company has a balance due from MJ Harvest, Inc., with whom the Company had plans to merge, of $75,054, (see Note 8 and 11). The amount is included in advances to related party on the consolidated balance sheets. The funds were advanced to MJ Harvest, Inc. to cover operating expenses. The Company also has an advance to a director of $1,250 at December 31, 2024 that is included in advances to related parties. The funds were advanced to the director to cover upcoming consulting services.F-14

4Cathy Carroll as noted below. At ~~Investments~~December 31, 2025 and 2024 the Company also owed an additional two (2) directors $18,750 for director’s fees that are included in stock payable.

~~REFG~~Historically, the Company has received funds from borrowings on notes payable and advances from related parties and officers of the Company to cover operating expenses. Related parties include the officers and directors of the Company and a significant shareholder holding in excess of 10% of the Company’s outstanding shares.

AtConsulting expense to David Tobias, the Company’s chief executive officer and director, for each of the years ended December 31, ~~2023~~2025 and 2024 was $187,500. Director fees to Mr. Tobias for the ~~Company~~years ~~owns~~ended December 31, 2025 and 2024 were $-0- ~~shares~~and of$6,250, ~~common~~respectively. The ~~stock~~last payment of ~~Medical~~these ~~Cannabis~~services ~~Payment~~was ~~Solutions~~in ~~(ticker:~~June ~~REFG)~~of 2022. InAt ~~January~~December ~~2023~~31, 2025 and 2024 the Company ~~sold~~owed ~~all~~Mr ofTobias ~~its~~$656,250 ~~holdings~~and $468,750, respectfully in ~~REFG~~consulting ~~for~~services, and $925,~~041~~000, in director’s fees. These are included in stock payable at December 31, 2025 and ~~recognized~~2024 for a ~~loss~~total of $~~155~~681,~~735~~250 and $493,750, respectively.

~~F-15~~At ~~Table~~December 31, 2025 and 2024 the Company owed the Estate of ~~Contents~~Brad Herr – prior chief financial officer $93,750 in consulting services, and $6,250, respectively in directors fees from his 2022 contract. These are included in stock payable at December 31, 2025 and 2024 for a total of $100,000.

~~CBDG~~Consulting expense to Patrick Bilton, the Company’s chief operating officer for the years ended December 31, 2025 and 2024 was -0- and $84,375, respectively. The last payment of these services was in June of 2022. At December 31, 2025 and 2024 the Company owed Mr Bilton $253,125 in consulting services. These are included in stock payable at December 31, 2025 and 2024.

InMs ~~2021,~~Carroll ~~the~~has ~~Company~~a ~~received~~consulting ~~1,500,000~~agreement ~~shares~~with ofthe ~~common~~Company ~~stock~~in ~~and~~the 1amount of $12,500,~~000~~ ~~shares~~quarterly. For ofeach ~~preferred stock~~ of ~~THC~~the ~~Pharmaceuticals~~years ~~Inc.~~ended ~~(ticker:~~December ~~CBDG).~~31, ~~The~~2025 ~~CBDG~~and ~~shares~~2024 ~~were~~consulting ~~received~~expense aswas ~~consideration~~$50,000. Director ~~for~~fees ~~the~~to ~~sale~~Ms ofCarroll ~~the~~for ~~Company’s majority interest in iBud and GKMP in~~ the ~~year~~years ended December 31, ~~2021.~~2025 Onand ~~the~~2024 ~~date of sale, the shares~~ were ~~valued at fair value which was~~ $-0~~.20~~- ~~per~~and ~~share or~~ $~~600~~5,000, ~~in the aggregate~~respectively. Ms ~~The~~Carroll ~~Company’s~~has ~~Chief~~elected ~~Executive~~that ~~Officer~~these ~~and~~payments ~~Chairman~~increase ofher ~~the~~note ~~Board,~~payable ~~David~~each ~~Tobias is a Director of CBDG~~quarter. ~~On January 1, 2024, the preferred shares were returned to CBDG.~~

~~The~~During ~~Company’s~~the ~~investment~~year inended ~~CBDG~~December ~~represents~~31, ~~15%~~2024, ofTrevor ~~CBDG’s voting shares on a fully diluted basis which~~Reed, ~~coupled with Mr. Tobias’ position as~~ a director ~~and~~of ~~his~~the ~~individual~~loaned ~~investment in CBDG~~$8,000 ~~results~~to in the Company ~~having~~bearing ~~significant~~interest ~~influence over CBDG. The Company elected to account for its investment in CBDG~~ at ~~fair value because~~ the ~~Company~~rate ~~does not intend to hold the investment for a long period~~ of ~~time~~10% ~~and~~per ~~the~~annum ~~shares~~due ~~are~~on ~~readily~~June ~~marketable~~4, 2025. ~~The~~If ~~fair~~unpaid ~~value of the Company’s investment~~ at ~~December~~June 314, ~~2024 and December 31~~2025, ~~2023 was $11,100 and $66,000 resulting in a loss of $54,900 and $301,500 for~~ the ~~change~~interest inrate ~~fair~~increases ~~value~~to ~~during~~12% ~~the~~per ~~years ended December 31, 2024 and 2023, respectively~~annum.

5During the year ended December 31, 2025 and 2024, David Tobias, the Company’s chief executive officer and director, loaned money to the Company to pay expenses. This ~~Dogecoin~~note ~~Cash~~bears ~~Token~~interest at the rate of 5% per annum.

OnDuring ~~November~~the ~~13,~~year ~~2024,~~ended ~~the~~December ~~Company~~31, ~~completed~~2025, ~~the~~David ~~acquisition~~Tobias ofhad ~~100%~~to ofrepay the ~~membership~~Company ~~interests~~$18,557 of ~~DogeSPAC~~short ~~LLC,~~swing aprofit. This ~~Colorado~~amount ~~limited~~was ~~liability~~deducted ~~company.~~from Ashis anote ~~result~~payable ofand ~~the~~included ~~acquisition,~~in the ~~Company~~statement ~~obtained~~of ~~600,000,000~~operations ~~Dogecoin~~for ~~Cash~~the ~~($DOG)~~year ~~tokens~~ended December 31, 2025.

InMs. ~~consideration~~Carroll’s ~~for~~note ~~the~~bears ~~acquisition,~~interest ~~the~~at ~~Company~~5% ~~issued~~per ~~4,500,000 shares of its Series A Preferred Stock to the seller~~annum. ~~The~~During ~~Series A Preferred Stock is not convertible but is redeemable at~~ the ~~option~~year ofended ~~the~~December ~~Company~~31, ~~over~~2025 ~~a ten-year period~~Ms. ~~Additionally,~~Carroll’s ~~upon~~note ~~declaration~~was ofincreased ~~dividends~~ by ~~the~~her ~~Company’s~~compensation ~~board~~ of ~~directors~~$12,500 ~~each share of Series A Preferred Stock is entitled to receive one share of common stock~~ per ~~year~~quarter asfor a ~~dividend~~total inof ~~kind~~$50,000.

~~Although~~During the ~~Series~~year Aended ~~Preferred~~December ~~Stock~~31, is2025 ~~not~~and ~~convertible~~2024, the Company ~~evaluated~~recorded ~~its~~interest ~~fair~~expense ~~value~~related ~~based~~to onnotes ~~its~~payable ~~redeemable nature and the economic substance of the dividend rights. Based on the Company’s intent~~ to ~~redeem~~related ~~the~~parties ~~shares~~at ~~by issuing common stock in lieu of cash,~~ the ~~economic~~rates ~~value~~between ~~of the Series A Preferred Stock was determined based on the implied issuance of 45,000,000 shares of common stock (4.~~5% ~~million~~and ~~Preferred~~12% ~~× 10 years × 1 common~~ per ~~year).~~annum ~~The~~in ~~fair~~the ~~value~~amounts of ~~the consideration transferred was calculated as follows:~~$respectively.

~~45,000,000 × $0.00680 (common stock price on 11/13/24) = $306,000~~F-15

~~Accordingly,~~The ~~the~~following ~~Company~~tables ~~recorded~~reflect the ~~following~~related ~~journal~~party ~~entry:~~note payable balances.

Account	Debit		Credit
	Related party Notes and Payables		Accrued interest		Total
Investment in DogeSPAC LLC			$	306,000
	December 31, 2025
Series A Preferred Stock (par)			$	4,500
David Tobias, CEO & Director	$	27,433	$	19,471	$	46,904
Additional Paid-in Capital			$	301,500
Cathy Carroll, Director		214,250		21,855		236,105
Trevor Reed, Director		8,000		960		8,960
Stock payable – Directors & Officers		1,053,125		-		1,053,125
Totals	$	1,302,808	$	42,286	$	1,345,094

F-16 Table of Contents

	Related party Notes and Payables		Accrued interest		Total
	December 31, 2024
David Tobias, CEO & Director	$	11,788	$	18,712	$	30,500
Cathy Carroll, Director		164,250		11,226		175,476
Trevor Reed, Director		8,000		67		8,067
Stock payable – Directors & Officers		865,625				865,625
Totals	$	1,049,663	$	30,005	$	1,079,688

~~Valuation~~At December 31, 2025 and 2024, the Company had a balance due from MJ Harvest, Inc., with whom the Company had plans to merge, of ~~Dogecoin~~$75,055, ~~Cash~~(see ~~Tokens~~Note 9). The amount is included in advances to related party on the consolidated balance sheets. The Company had advanced to MJ Harvest, $75,055 in anticipation of its merger in 2022 and had been trying to collect on this advance. In April 2025, the Company became aware that MJ Harvest (a related party with common directors) was delisted from the OTC markets, therefore, the Company allowed for the $75,055 it had advanced to MJ Harvest, as the Company is unsure whether the advance will be paid back. The Company is going to continue in its efforts to try to collect on this advance.

~~Although~~The ~~the~~Company ~~quoted~~also ~~market~~has ~~price~~an ofadvance ~~Dogecoin~~to ~~Cash tokens on the acquisition date was $0.009562 per token—resulting in~~ a ~~nominal~~director ~~fair value~~ of $51,~~737,200—the~~250 ~~Company has elected to record the tokens~~ at ~~historical~~December ~~cost.~~31, ~~This~~2025 ~~decision~~and ~~reflects~~2024 ~~management’s view~~ that ~~the asset’s market~~ is ~~unstable~~included ~~and~~in ~~lacks~~advances ~~sufficient liquidity~~ to ~~justify~~related ~~fair value recognition~~parties. ~~Contributing~~The ~~factors~~funds ~~include~~were ~~low~~advanced ~~trading~~to ~~volume,~~the ~~limited~~director ~~exchange~~to ~~availability,~~cover ~~high~~consulting ~~price volatility, and minimal market depth~~services.

~~Nonetheless, in accordance with ASC 820, Fair Value Measurement, the Company performed a fair value analysis as of December 31, 2024, to evaluate potential reporting disclosures~~4. ~~Due to the absence of an active market and the presence of significant unobservable inputs, the Company classified the valuation as a Level 3 fair value measurement.~~Investments

~~To estimate fair value, the Company applied a weighted illiquidity discount model based on the following inputs:~~CBDG

-In ~~Low~~2021, ~~Trading~~the ~~Volume:~~Company ~~30%~~received ~~weight~~1,500,000 ~~60%~~shares ~~discount~~of ~~(18~~common stock and 1,500,000 shares of preferred stock of THC Pharmaceuticals Inc.~~00%~~ ~~weighted~~(ticker: CBDG). The CBDG shares were received as consideration for the sale of the Company’s majority interest in iBud and GKMP in the year ended December 31, 2021. On the date of sale, the shares were valued at fair value which was $0.20 per share or $600,000 in the aggregate. The Company’s Chief Executive Officer and Chairman of the Board, David Tobias is a Director of CBDG. On January 1, 2024, the preferred shares were returned to CBDG.

-The ~~Exchange~~Company’s ~~Availability:~~investment 25in CBDG represents 15% ~~weight~~of CBDG’s voting shares on a fully diluted basis which, ~~70%~~coupled ~~discount~~with ~~(17~~Mr.~~50%~~ ~~weighted)~~Tobias’ position as a director and his individual investment in CBDG, results in the Company having significant influence over CBDG. The Company elected to account for its investment in CBDG at fair value because the Company does not intend to hold the investment for a long period of time and the shares are readily marketable. The fair value of the Company’s investment at December 31,

F- ~~Market Depth: 20% weight, 65% discount (13.00% weighted)~~16

-2025 ~~Community~~and ~~Strength:~~2024 ~~15%~~was ~~weight~~$57,000 ~~50%~~and ~~discount~~$11,100 resulting in an unrealized gain (~~7.50%~~loss) ~~weighted~~of $45,900 and ($54,900) for the change in fair value during the years ended December 31, 2025 and 2024, respectively.

-5. ~~Volatility~~Dogecoin ~~Risk:~~Cash ~~10% weight, 75% discount (7.50% weighted)~~Token

~~Total~~On ~~weighted~~November ~~illiquidity~~13, ~~discount:~~2024, ~~63.5~~the Company completed the acquisition of 100% of the membership interests of DogeSPAC LLC, a Colorado limited liability company. As a result of the acquisition, the Company obtained 600,000,000 Dogecoin Cash ($DOG) tokens.

~~Fair~~In ~~value~~consideration ~~calculation (~~for ~~disclosure~~the ~~purposes~~acquisition, ~~only):~~the Company issued 4,500,000 shares of its Series A Preferred Stock to the seller. The Series A Preferred Stock is not convertible but is redeemable at the option of the Company over a ten-year period. Additionally, upon declaration of dividends by the Company’s board of directors, each share of Series A Preferred Stock is entitled to receive one share of common stock per year as a dividend in kind.

-Although ~~Nominal~~the ~~Market~~Series ~~Value:~~A ~~600~~Preferred Stock is not convertible, the Company evaluated its fair value based on its redeemable nature and the economic substance of the dividend rights. Based on the Company’s intent to redeem the shares by issuing common stock in lieu of cash, the economic value of the Series A Preferred Stock was determined based on the implied issuance of 45,000,000 shares of common stock (4.5 million Preferred × 10 $0years × 1 common per year).~~009562~~ =The ~~$5,737,200~~ fair value of the consideration transferred was calculated as follows:

45,000,000 × $0.00680 (common stock price on 11/13/24) = $306,000

~~- Adjusted Fair Value: $5~~Accordingly,~~737,200~~ ×the (1Company –recorded ~~0.635)~~the =following ~~$2,097,222~~journal entry:

This fair value was not recorded on the balance sheet. Instead, the Company continues to carry the Dogecoin Cash tokens at historical cost ($306,000), based on the consideration transferred in the acquisition, until such time that market conditions stabilize and fair value can be reliably measured.

Account	Debit	Credit
Investment in DogeSPAC LLC	$306,000
Series A Preferred Stock (par)		$4,500
Additional Paid in Capital		$301,500

~~Management~~Valuation ~~will~~of ~~continue~~Dogecoin toCash ~~monitor market developments and evaluate potential impairment or revaluation in future periods as necessary.~~Tokens

6Although the quoted market price of Dogecoin Cash tokens on the acquisition date was $0.009562 ~~Convertible~~per ~~Notes~~token—resulting ~~Payable~~ in a nominal fair value of $5,737,200—the Company has elected to record the tokens at historical cost. This decision reflects management’s view that the asset’s market is unstable and lacks sufficient liquidity to justify fair value recognition. Contributing factors include low trading volume, limited exchange availability, high price volatility, and minimal market depth.

~~On January 1~~Nonetheless, ~~2023,~~in ~~the~~accordance ~~Company entered into an agreement~~ with ~~Carolyn~~ASC ~~Merrill~~820, ~~(“Carolyn”)~~Fair ~~whereby~~Value Measurement, the Company ~~issued~~performed a ~~convertible~~fair ~~note~~value toanalysis ~~Carolyn~~as ~~with a principal amount~~ of ~~$72,262.~~December ~~As stated in the January 1~~31, ~~2023~~2024, ~~agreement~~to ~~Ms.~~evaluate ~~Merrill’s~~potential ~~contract~~reporting ~~compensation~~disclosures. ~~will~~Due ~~also be added~~ to the ~~note~~absence ~~for~~of ~~her~~an ~~services~~active ~~through~~market ~~March~~and ~~31, 2023 in~~ the ~~amount~~presence of ~~$25,000.~~significant Onunobservable ~~December 19~~inputs, ~~2023,~~the ~~$11,500~~Company ofclassified ~~note~~the ~~payable~~valuation ~~was~~as ~~converted to 6,700,000 shares common stock which were valued at $36,800 resulting in~~ a ~~loss~~Level on3 ~~conversion~~fair ofvalue ~~$25,300~~measurement. ~~Note payable at December 31, 2023 was $85,762.~~

OnTo ~~January~~estimate ~~29,~~fair ~~2024 $6~~value,~~916~~ ofthe ~~note~~Company ~~payable~~applied ~~was~~a ~~converted~~weighted toilliquidity ~~1,900,000~~discount ~~shares~~model ~~common~~based ~~stock which were valued at $41,610 resulting~~ on athe ~~loss~~following ~~on conversion of $34,694.~~ inputs:

On- ~~October~~Low 1,Trading ~~2024~~Volume: ~~$10,045~~30% ~~of note payable was converted to 3~~weight,~~500,000~~ ~~shares~~60% ~~common~~discount ~~stock which were valued at $35,000 resulting on a loss on conversion of $24,955~~(18. 00% weighted)

F-17 ~~Table~~Exchange ofAvailability: ~~Contents~~25% weight, 70% discount (17.50% weighted)

On- ~~October~~Market 1,Depth: ~~2024,~~20% 5weight,~~539 shares~~ ~~common~~65% ~~stock which~~discount ~~were issued that were shorted in the conversion on December 19, 2023~~(13.00% ~~These were valued at $55 resulting on a loss on conversion of $55.~~ weighted)

~~The note bears interest at 8% and has a term of one year when payment of principal and interest is due. If payment by S~~-8 ~~shares~~Community ~~the~~Strength: ~~amount paid will be with a 10~~15% ~~discount~~weight, ~~if by agreement and paid with restricted stock will be with a 30~~50% discount~~. Both~~ ~~methods are calculated using the lowest 3 closing prices during the 30 trading days preceding the request for conversion~~(7.50% weighted)

~~The Company accounted for the note in accordance with ASC 470~~-~~20,~~ ~~Debt~~Volatility ~~with~~Risk: ~~conversion~~10% ~~and other Options. As of December 31~~weight, ~~2024~~75% ~~the~~discount ~~conversion feature was valued at $27,083~~(7. 50% weighted)

OnTotal ~~September~~weighted ~~18,~~illiquidity ~~2023,~~discount: ~~the Company entered into an agreement with Quick Capital, LLC whereby the Company issued a convertible note with a principal amount of $33,055~~63. The maturity date is nine months after the issue date, accruing interest at 12% per annum and can be converted after 180 days from date of issue at a fixed rate of $0.01 per share. On June 26, 2024, Quick Capital converted $7,613 of note payable, $2,967 accrued interest and $1,420 fees for a total of $12,000 into 1,200,000 shares common stock. The market value on June 26, 2024 was $0.0176 or a market value of $21,120 which gave rise to a loss on conversion of $9,120. On July 18, 2024, Quick Capital converted $20,768 of note payable, $176 accrued interest and $1,457 fees for a total of $22,400 into 5,104,831 shares common stock. The market value on July 18, 2024 was $0.011 or a market value of $56,153 which gave rise to a loss on conversion of $35,209. On September 9, 2024, Quick Capital converted $4,675 of note payable, $78 accrued interest and $1,457 fees for a total of $6,210 into 1,910,781 shares common stock. The market value on September 30, 2024 was $0.0073 or a market value of $13,949 which gave rise to a loss on conversion of $9,196.%

~~The Company accounted for the note in accordance with ASC 470~~F-~~20, Debt with conversion and other Options. As of September 30, 2024, the conversion feature was revalued at $103.~~17

On ~~August~~Fair ~~16,~~value ~~2023,~~calculation ~~the Company entered into an agreement with Colonial Stock Transfer Company, Inc.,~~ (“CSTC”) whereby the Company issued a convertible note to CSTC with a principal amount of $11,020. The note bears interest at 10% and has a term of one year when payment of principal and interest is due. If payment by S-8 shares the amount paid will be with a 10% discount, if by agreement and paid with restricted stock will be with a 25% discount. The conversion methods are calculated using the lowest closing prices during the 25 trading days preceding the request for ~~conversion.~~disclosure Onpurposes October 10, 2024, Colonial converted the entire note payable of $11,020 plus interest of $1,370 into 4,130,316 shares of common stock. The market value on October 10, 2024, was $0.01 or a market value of $41,303 which gave rise to a loss on conversion of $28,911.only):

On- ~~January~~Nominal ~~15,~~Market ~~2024,~~Value: ~~the Company entered into an agreement with Carolyn Merrill (“Carolyn”) whereby the Company issued a convertible note to Carolyn with a principal amount of $75~~600,000~~. The note bears interest at 5% and has a term of one year when payment of principal and interest is due. If payment by S-8 shares the amount paid will be with a 10% discount~~,000 ~~if by agreement and paid with restricted stock will be with a 30% discount~~× $0.009562 ~~Both~~= ~~methods are calculated using the average of the lowest 3 closing prices during the 30 trading days preceding the request for conversion.~~$5,737,200

F-18 ~~Table~~Adjusted ofFair ~~Contents~~Value: $5,737,200 × (1 – 0.635) = $2,097,222

~~The~~This ~~Company~~fair ~~accounted~~value ~~for~~was ~~the~~not ~~note~~recorded inon ~~accordance~~the ~~with~~balance ~~ASC~~sheet. ~~470-20~~Instead, ~~Debt~~the ~~with~~Company ~~conversion~~continues ~~and~~to ~~other~~carry ~~Options.~~the AsDogecoin ofCash ~~December~~tokens ~~31,~~at ~~2024~~historical cost ($306,000), ~~the~~based ~~conversion~~on ~~feature~~the ~~was~~consideration ~~valued~~transferred atin ~~$147~~the acquisition,~~304~~ until such time that market conditions stabilize and fair value can be reliably measured.

OnManagement ~~May~~will ~~22,~~continue ~~2024,~~to ~~the~~monitor ~~Company~~market ~~entered~~developments ~~into an agreement with Quick Capital, LLC whereby the Company issued a convertible note with a principal amount of $33,333. The Company received $25,000 after loan costs of $5,000~~ and ~~original~~evaluate ~~issue~~potential ~~discount~~impairment ofor ~~$3,333.~~revaluation ~~The original issue discount is included~~ in ~~loss~~future onperiods ~~debt~~as ~~settlement~~necessary. The maturity date is nine months after the issue date, accruing interest at 12% per annum and can be converted after 180 days from date of issue at a fixed rate of $0.02 per share. On December 18, 2024, Quick Capital converted $23,024 of note payable plus interest of $2,159 and $1,457 fees into 6,837,782 shares of common stock. The market value on December 18, 2024 was $0.01 or a market value of $68,378 which gave rise to a loss on conversion of $41,738.

On ~~August~~May 522, ~~2024,~~2025 the Company entered into an agreement with ~~Colonial Stock Transfer Company~~Bots, Inc., ~~(“CSTC”) whereby the Company issued a convertible note~~ to ~~CSTC~~purchase ~~with a principal amount of $15~~420,~~626. The~~000,000 ~~note~~million ~~bears~~Dogecoin ~~interest~~Cash attokens ~~10%~~in ~~and~~exchange ~~has~~for a4,200,000 ~~term~~shares of ~~one~~the ~~year~~Company’s ~~when~~common ~~payment of principal and interest is due~~stock. This ~~Conversion~~acquisition ~~will~~was bevalued ~~with~~at a$4,200 ~~25% discount~~ and ~~will be calculated using~~ the ~~lowest~~shares ~~closing~~were ~~price~~issued ~~during~~to ~~the~~Bots, 25Inc ~~trading~~on ~~days~~June ~~preceding~~12, ~~the request for conversion~~2025.

~~The~~On ~~Company~~June ~~accounted~~25, ~~for~~2025, Meme Coins Inc., a 100% controlled subsidiary of Dogecoin Cash, Inc. entered into a definitive Digital Asset Purchase Agreement with Tipestry, Inc., a Delaware corporation. Pursuant to the ~~note~~agreement, Meme Coins agreed to acquire 3,000,000,000 Dogecoin Cash tokens (crypto symbol: DOG) in ~~accordance~~exchange ~~with~~for ~~ASC~~375,000 ~~470~~shares of Meme Coins Inc.’s preferred stock. The preferred shares entitle the holder to one vote per share and are non-~~20,~~convertible ~~Debt~~unless ~~with~~authorized ~~conversion~~by the board of directors and ~~other~~approved ~~Options~~by a majority of the outstanding Class A Preferred shareholders. The Aspar value of ~~December~~the ~~31,~~preferred ~~2024,~~stock is $20 therefore the ~~conversion~~cost ~~feature~~of ~~was~~the acquired Dogecoin cash tokens were valued at $7,500,000. Due to the same factors of instability in the coin, the value of the coins were discounted by 95% to the lowest closing value of the coin from the acquisition to the end of the June 30th quarter which was $0.002801, which calculated to an impairment of the investment in the coins in the amount of $7,079,850 as reported in the statement of operations for the year ended December 31, 2025 attributable 100% to the non-controlling interest in Meme Coins Inc.

AtOn ~~December~~October 3129, ~~2024~~2025, ~~and~~Meme ~~2023~~Coins Inc., ~~accrued~~a ~~interest~~100% ~~payable~~controlled ~~and~~subsidiary ~~interest~~of ~~expense~~Dogecoin onCash, ~~these~~Inc. ~~notes~~entered ~~was~~into ~~$21~~a definitive Digital Asset Purchase Agreement with Tipestry,~~285~~ Inc., a Delaware corporation. Pursuant to the agreement, Meme Coins agreed to acquire 4,000,000,000 Dogecoin Cash tokens (crypto symbol: DOG) in exchange for 125,000 shares of Meme Coins Inc.’s preferred stock. The preferred shares entitle the holder to one vote per share and are non-convertible unless authorized by the board of directors and approved by a majority of the outstanding Class A Preferred shareholders. The par value of the preferred stock is $920 therefore the cost of the acquired Dogecoin cash tokens were valued at $2,~~931~~500,000. Due ~~respectively~~to the same factors of instability in the coin, the value of the coins were discounted by 95% to the closing value of the coin at acquisition which was $0.0006398, ~~Accrued~~which ~~interest~~calculated ~~payable~~to an impairment of the investment in the coins in the amount of $2,372,040 which is ~~included~~reported in ~~accounts~~the ~~payable~~statement ~~and~~of ~~accrued~~operations ~~expenses~~for onthe year ended December 31, 2025 attributable 100% to the ~~consolidated~~non-controlling ~~balance~~interest ~~sheet~~in Meme Coins Inc.

76. ~~Stockholders’~~Convertible ~~Equity~~Notes Payable

~~Change~~On January 1, 2023, the Company entered into an agreement with Carolyn Merrill (“Carolyn”) whereby the Company issued a convertible note to Carolyn with a principal amount of $72,262. As stated in ~~Authorized~~the ~~Shares~~January 1, 2023, agreement Ms Merrill’s contract compensation will also be added to the note for her services through March 31, 2023 in the amount of $25,000. On December 19, 2023, $11,500 of note payable was converted to 6,700,000 shares common stock which were valued at $36,800 resulting in a loss on conversion of $25,300.

The Company increased the number of authorized common shares the Company is authorized to issue to 495,000,000 on August 8, 2022. This change in capital structure was approved without a meeting by the consent of the shareholders holding a majority of the common stock outstanding and Articles of Amendment were filed with the State of Nevada. F-18

~~F-19~~On ~~Table~~January 29, 2024, $6,916 of ~~Contents~~note payable was converted to 1,900,000 shares common stock which were valued at $41,610 resulting on a loss on conversion of $34,694.

~~Preferred~~On ~~Stock~~October 1, 2024, $10,045 of note payable was converted to 3,500,000 shares common stock which were valued at $35,000 resulting on a loss on conversion of $24,955.

~~Series~~On AOctober ~~Preferred~~1, ~~Stock~~2024, 5,539 shares common stock which were issued that were shorted in the conversion on December 19, 2023. These were valued at $55 resulting in a loss on conversion of $55.

OnThe ~~November~~note ~~13,~~bears ~~2024,~~interest ~~the~~at ~~Company~~8% ~~designated 5,000,000~~ and ~~issued~~has ~~4,500,000~~a ~~shares~~term of ~~Series~~one Ayear ~~Preferred~~when ~~Stock~~payment atof aprincipal ~~par~~and ~~value~~interest ofis $0due.~~001~~ ~~per~~If ~~share,~~payment ~~pursuant~~by toS-8 ashares ~~Certificate of Designation filed with~~ the ~~Nevada~~amount ~~Secretary~~paid ofwill ~~State.~~be ~~Each~~with ~~share~~a of10% ~~Series A Preferred Stock entitles the holder to receive~~discount, if ~~and when declared~~ by ~~the~~agreement ~~Board~~and ofpaid ~~Directors,~~with ~~one~~restricted ~~(1) share of common~~ stock ~~per~~will ~~annum~~be aswith a ~~dividend,~~30% ~~provided~~discount. Both ~~the~~methods ~~holder~~are ~~owns~~calculated using the ~~share~~lowest on3 ~~November~~closing 25prices ofduring the ~~applicable~~30 ~~year.~~trading ~~The~~days ~~dividend~~preceding isthe ~~non-cumulative~~request ~~and~~for ~~payable solely in common stock~~conversion.

~~During~~The ~~the~~note ~~year~~value ~~ended~~at December 31, ~~2024,~~2025 ~~the~~and ~~Company approved a preferred stock dividend of 1 share preferred for every 1,000 common shares held by shareholders of record on November 25,~~ 2024~~. 137,066~~ ~~shares~~was ~~of preferred stock are due to be issued valued~~ $268,~~741 based on the market value of $0~~801.~~02 on November 25, 2024, and was included in stock payable at December 31, 2024. As of the date of this report, the dividend is still awaiting FINRA announcement.~~

AsThe ~~the~~Company ~~Series~~accounted Afor ~~Preferred~~the ~~Stock~~note ~~was~~in ~~issued~~accordance onwith ~~November~~ASC 13470-20, ~~2024,~~Debt ~~and~~with ~~dividends~~conversion ~~are~~and ~~earned~~other ~~annually~~options. ~~based~~As ~~on a full year~~ of ~~holding, no dividend was earned, declared, or payable during the year ended~~ December 31, ~~2024. The earliest period in which holders may become eligible to receive a dividend is the fiscal year ending December 31,~~ 2025, ~~subject to Board declaration~~ and ~~provided~~2024 the ~~holder~~conversion ~~remains~~feature onwas ~~record~~valued asat ~~of November 25~~$27, ~~2025~~083.

~~The~~On ~~Series~~January A15, ~~Preferred~~2024, ~~Stock~~the isCompany ~~not~~entered into an agreement with Carolyn Merrill (“Carolyn”) whereby the Company issued a convertible ~~and~~note ~~may~~to beCarolyn ~~redeemed~~with a principal amount of $75,000. The note bears interest at ~~the~~5% ~~option~~and has a term of ~~the~~one ~~Company,~~year atwhen ~~any~~payment ~~time~~of onprincipal orand ~~before~~interest ~~October~~is ~~25,~~due. ~~2034,~~If payment by ~~issuing~~S-8 ~~ten~~shares (the amount paid will be with a 10)% ~~shares~~discount, ofif ~~common~~by ~~stock~~agreement ~~for~~and ~~each~~paid ~~one~~with ~~(1)~~restricted ~~share~~stock ofwill ~~Series~~be Awith ~~Preferred~~a ~~Stock~~30% ~~outstanding~~discount. Both Asmethods are calculated using the average of ~~December~~the ~~31,~~lowest ~~2024,~~3 noclosing ~~redemptions~~prices ~~have~~during ~~been~~the ~~declared~~30 ortrading ~~effected~~days preceding the request for conversion.

~~During~~The ~~the~~Company ~~year~~accounted ~~ended~~for ~~December 31, 2024,~~ the ~~Company~~note ~~approved~~in ~~the~~accordance ~~acquisition~~with ofASC ~~DogeSPAC~~470-20, ~~LLC,~~Debt ~~a Colorado LLC~~ with anconversion ~~issuance~~and ofother ~~4,500,000 preferred stock~~options. ~~These~~ ~~shares~~As ~~were~~of ~~valued~~December ~~at $306~~31,~~000~~ ~~based~~2025 ~~on the redemption rate~~ and 2024, the ~~closing~~conversion ~~market~~feature ~~value~~was ofvalued ~~$0.00680~~at ~~on November 13~~$147, ~~2024~~304.

FOn May 22, 2024, the Company entered into an agreement with Quick Capital, LLC whereby the Company issued a convertible note with a principal amount of $33,333. The Company received $25,000 after loan costs of $5,000 and original issue discount of $3,333. The original issue discount is included in loss on debt settlement. The maturity date is nine months after the issue date, accruing interest at 12% per annum and can be converted after 180 days from date of issue at a fixed rate of $0.02 per share. On December 18, 2024, Quick Capital converted $23,024 of note payable plus interest of $2,159 and $1,457 fees into 6,837,782 shares of common stock. The market value on December 18, 2024 was $0.01 or a market value of $68,378 which gave rise to a loss on conversion of $41,738. On May 21, 2025, Quick Capital converted $10,831 of note payable plus fees of $1,457 into 843,941 shares of common stock. The market value on May 21, 2025 was $0.0343 or a market value of $113,400 which gave rise to a loss on conversion of $16,700. The note value at December 31, 2025 and 2024 was $-200- ~~Table~~and $10,309, respectively. For the year ended December 31, 2025 the conversion feature was expensed to interest expense in the amount of ~~Contents~~$103 due to the final conversion of this note.

~~Securities~~On ~~Issuances~~August 5, 2024, the Company entered into an agreement with Colonial Stock Transfer Company, Inc., (“CSTC”) whereby the Company issued a convertible note to CSTC with a principal amount of $15,626. The note bears interest at 10% and has a term of one year when payment of principal and interest is due. Conversion will be with a 25% discount and will be calculated using the lowest closing price during the 25 trading days preceding the request for conversion.

~~During~~On August 19, 2025, the ~~year~~Company ~~ended~~entered ~~December~~into ~~31,~~an ~~2024,~~agreement ~~shares~~with ofColonial ~~common~~Stock ~~stock~~Transfer ~~and~~Company, ~~preferred~~Inc., ~~stock~~(“CSTC”) ~~were~~whereby the Company issued toa ~~related~~convertible ~~and~~note ~~non-related~~to ~~parties~~CSTC ~~for~~with ~~the~~a ~~purposes~~principal ~~indicated,~~amount asof ~~follows:~~$15,843.

	Share Issuances in the Year EndedDecember 31, 2024
Services	Common		Preferred		Value
Related Parties
Kyle Powers		5,968,200	––		$	53,714
Robert Tankson, Director		4,987,038	––			54,521
Trevor Reed, Director		665,238	––			15,625
Total related party issuances		11,620,476	––			123,860
Non-related party issuances	-		––		––
Total shares for services		11,620,476	––			123,860
Shares issued for acquisition of DogeSPAC LLC	––			4,500,000		306,000
Shares issued in consideration of notes and accrued interest - related parties		18,880,159	––			182,453
Shares issued in consideration of notes and accrued interest – Non-related parties		24,589,249	––			277,567
Aggregate Totals		55,089,884		4,500,000	$	889,880

F-19

~~During~~The ~~the~~note ~~years~~bears ~~ended~~interest ~~December~~at ~~31,~~10% ~~2023,~~and ~~shares~~has a term of ~~common~~one ~~stock~~year when payment of principal and ~~preferred~~interest ~~stock~~is ~~were~~due. ~~issued~~Conversion towill ~~related~~be with a 25% discount and ~~non-related~~will ~~parties~~be ~~for~~calculated using the ~~purposes~~lowest ~~indicated,~~closing asprice ~~follows:~~during the 25 trading days preceding the request for conversion.

	Share Issuances in the Year EndedDecember 31, 2023
Services	Common		Preferred	Value
Related Parties
Robert Tankson, Director		1,029,000	––	$	37,044
Kyle Powers		1,421,000	––		51,156
Total related party issuances		2,450,000	––		88,200
Non-related party issuances	-		––	––
Total shares for services		2,450,000	––		88,200
Shares issued in consideration of notes - related parties		9,900,000	––		54,450
Shares issued in consideration of notes and accrued interest - non related parties		30,897,674	––		353,176
Aggregate Totals		43,247,674	––	$	495,826

The Company accounted for both of the notes in accordance with ASC 470-20, Debt with conversion and other Options. As of December 31, 2025 and 2024, the conversion feature was valued at $0.

~~Stock~~During the ~~payable~~year atended December 31, 2024, ~~consists~~Carolyn ~~of 32~~Merrill,~~260,564~~ ~~preferred~~loaned ~~shares and 20~~$4,~~992,665~~000 ~~restricted common shares owed~~ to ~~members of~~ the ~~board~~Company ~~of directors~~ for ~~directors’~~a ~~fees~~note ~~and~~payable ~~contract~~bearing ~~services. These~~interest ~~shares were valued~~ at ~~$865,625 based on~~ the ~~fair~~rate ~~value~~ of ~~the~~10% ~~Company’s~~per ~~common~~annum ~~stock~~due aton ~~the~~June ~~date~~4, of2025. If ~~board~~unpaid ~~authorization. An~~at ~~additional~~June 214,~~401~~ 2025,~~933~~ ~~common~~the ~~shares~~interest ~~were~~rate ~~owed~~increases to ~~various~~12% ~~non-related~~per ~~vendors~~annum. atConversion ~~December~~if ~~31,~~by ~~2024~~agreement ~~valued~~and atpaid ~~$255,273~~with ~~based~~restricted ~~on the fair value of the Company’s common~~ stock atwill ~~the~~be ~~date~~with ofa ~~board~~30% ~~authorization~~discount. At Both ~~December~~methods ~~31,~~are ~~2024,~~calculated using the ~~Company~~lowest ~~owes~~3 ~~137,066~~closing toprices ~~shareholders~~during asthe a30 ~~preferred~~trading ~~stock~~days ~~dividend~~preceding ~~valued~~the atrequest ~~$2,741~~for conversion.

~~F-21~~During ~~Table~~the year ended December 31, 2024, Joe Ange III, loaned $4,000 to the Company for a note payable bearing interest at the rate of ~~Contents~~10% per annum due on June 4, 2025. If unpaid at June 4, 2025, the interest rate increases to 12% per annum. Conversion if by agreement and paid with restricted stock will be with a 30% discount. Both methods are calculated using the lowest 3 closing prices during the 30 trading days preceding the request for conversion.

~~Stock~~At ~~payable at~~ December 31, ~~2023~~2025 ~~consists of 16,199,348 preferred shares~~ and 132024,~~177,349~~ ~~restricted~~accrued ~~common~~interest ~~shares~~payable ~~owed~~on tothese ~~members~~notes ofwas ~~the~~$39,112 ~~board of directors for directors’ fees~~ and ~~contract~~$21,285, ~~services~~respectively. ~~These~~ ~~shares~~Accrued ~~were~~interest ~~valued~~payable atis ~~$743,393~~included ~~based~~in onaccounts ~~the~~payable ~~fair~~and ~~value~~accrued ofexpenses ~~the~~on ~~Company’s common stock at~~ the ~~date~~consolidated ofbalance ~~board authorization~~sheet. An ~~additional~~Interest ~~7,596,408~~expense ~~common~~for ~~shares~~the ~~were~~years ~~owed~~ended ~~to various non-related vendors at~~ December 31, ~~2023~~2025 ~~valued~~and at2024 was $8318,~~334~~309 ~~based~~and ~~on the fair value of the Company’s common stock at the date of board authorization. Subsequent to year end~~$11,353, ~~no issuance of the shares have been made~~respectively.

~~Stock~~7. ~~Compensation~~Stockholders’ ~~Plans~~Equity

~~2020~~Change ~~Stock~~in ~~Plan~~Authorized Shares

OnThe ~~September 25, 2020, the~~ Company ~~adopted~~increased the ~~Cannabis~~number ~~Sativa~~of ~~2020 Stock Plan which~~ authorized ~~the Company to utilize~~ common ~~stock~~shares ~~to compensate employees, officers, directors, and independent contractors for services provided to~~ the Company. Byis ~~resolution dated September 25, 2020, the Company~~ authorized upto issue to 1495,000,000 ~~shares~~on ofAugust ~~common~~8, ~~stock~~2022. This tochange bein ~~issued~~capital ~~pursuant~~structure towas ~~the~~approved ~~2020~~without ~~Stock~~a ~~Plan.~~meeting ~~This~~by ~~amount~~the ~~was~~consent ~~subsequently~~of ~~increased~~the toshareholders ~~2,000,000~~holding ~~shares~~a onmajority ~~January~~of ~~27,~~the ~~2021.~~common Atstock ~~December~~outstanding ~~31, 2024~~ and ~~2023,~~Articles ~~44,425~~of ~~shares~~Amendment were ~~available~~filed ~~for~~with ~~future~~the ~~issuance.~~State of Nevada.

~~Warrants~~Preferred Stock

~~During~~Series ~~the~~A ~~year~~Preferred ended December 31, 2023, warrants activity consisted of the following: warrants issued - 1,739,766 with an exercise price of $0.019 unless the market price of one share of common stock is greater than the exercise price, then the holder may elect to receive the warrants as a cashless exercise. An additional 114,777 cashless warrants were issued. Both warrants were issued in September 2023 expiring in September 2028. Stock

~~During~~On November 13, 2024, the ~~year~~Company ~~ended~~designated ~~December~~5,000,000 31and issued 4,500,000 ~~2024~~shares of Series A Preferred Stock at a par value of $0.001 per share, ~~warrants~~pursuant ~~activity~~to ~~consisted~~a Certificate of Designation filed with the ~~following:~~Nevada ~~warrants~~Secretary ~~issued~~of -State. 1Each share of Series A Preferred Stock entitles the holder to receive,~~854~~ if and when declared by the Board of Directors,~~386~~ ~~cashless~~one ~~warrants~~(1) ~~issued~~share inof ~~May~~common ~~2024~~stock ~~expiring~~per annum as a dividend, provided the holder owns the share on November 25 of the applicable year. The dividend is non-cumulative and payable solely in ~~May~~common ~~2029~~stock.

~~F-22~~During ~~Table~~the year ended December 31, 2024, the Company approved a preferred stock dividend of ~~Contents~~1 share preferred for every 1,000 common shares held by shareholders of record on November 25, 2024. 137,066 shares of preferred stock are due to be issued valued $2,741 based on the market value of $0.02 on November 25, 2024, and was included in stock payable at December 31, 2024. During May 2025, preferred shares totaling 152,675 were issued to satisfy the dividend declared in 2024.

~~8. Commitments and Contingencies~~F-20

~~Leases~~As the Series A Preferred Stock was issued on November 13, 2024, and dividends are earned annually based on a full year of holding, no dividend was earned, declared, or payable during the year ended December 31, 2024. The earliest period in which holders may become eligible to receive a dividend is the fiscal year ending December 31, 2025, subject to Board declaration and provided the holder remains on record as of November 25, 2025. As of December 31, 2025, there has been no declared dividend.

OnThe ~~April~~Series ~~12,~~A ~~2022,~~Preferred ~~PrestoCorp~~Stock ~~signed~~is anot ~~lease~~convertible inand ~~New~~may ~~York~~be ~~with~~redeemed, ~~Spaces~~at ~~for~~the aoption ~~two-year~~of ~~term~~the ~~at $2~~Company,~~590~~ ~~per~~at ~~month~~any ~~expiring~~time inon ~~April~~or ~~2024.~~before OnOctober ~~April 12~~25, ~~2024~~2034, ~~PrestoCorp~~by ~~signed~~issuing aten ~~new lease for~~ (1210) ~~twelve~~shares ~~months~~of atcommon ~~$1,575~~stock ~~per~~for ~~month~~each ~~starting~~one ~~on May~~ (1,) ~~2024~~share ~~and~~of ~~expiring~~Series onA ~~April~~Preferred ~~30,~~Stock ~~2024~~outstanding. ~~The~~As ~~Company recognized a lease liability and a right~~ of ~~use~~December ~~asset~~31, ~~of $18~~2025,~~064~~ ~~using~~no aredemptions ~~discount~~have ~~rate~~been ofdeclared ~~10%.~~or ~~The future lease payments under the new lease are as follows:~~effected.

From January 1, 2025 to April 30, 2025	$	6,351
Subtotal		6,351
Less imputed interest		(129	)
Net lease liability		6,222
Current Portion		(6,222	)
Long-term portion	$	-

During the year ended December 31, 2024, the Company approved the acquisition of DogeSPAC, LLC, a Colorado LLC with an issuance of 4,500,000 preferred stock. These shares were valued at $306,000 based on the redemption rate and the closing market value of $0.00680 on November 13, 2024.

~~Rent~~Securities ~~expense for the years ended December 31, 2024 and 2023 was $21,168 and $35,818, respectively.~~ Issuances

~~Litigation~~Stock payable at December 31, 2025 consists of preferred shares and restricted common shares owed to members of the board of directors for directors’ fees and contract services. These shares were valued at $1,053,125 based on the fair value of the Company’s common stock at the date of board authorization. An additional amount of common shares are owed to various non-related vendors at December 31, 2025 valued at $362,923 based on the fair value of the Company’s common stock at the date of board authorization.

InDuring the ~~ordinary~~year ~~course~~ended ofDecember ~~business~~31, ~~we may face various claims brought by third parties and we may~~2024, ~~from time to time~~11,620,476 ~~make~~shares ~~claims~~of orcommon ~~take~~stock ~~legal~~were ~~actions~~issued to ~~assert~~pay ~~our~~services ~~rights,~~that ~~including~~were ~~intellectual~~included ~~property~~in ~~disputes,~~accounts ~~contractual~~payable ~~disputes~~at ~~and~~December ~~other~~2023 ~~commercial~~in ~~disputes.~~the ~~Any~~amount of ~~these claims could subject us to litigation. As of December 31~~$123, ~~2024, no claims are outstanding~~860.

9During the year ended December 31, 2024, 1,380,159 shares of common stock were issued to convert $4,000 of a note payable and $1,217 of accrued interest to a related party. ~~Proposed~~The ~~Merger~~note ~~with~~was MJconverted ~~Harvest~~at a discount of 30% at a average of the lowest 3 closing prices for 30 days prior to January 29, ~~Inc~~2024 which produced a loss on debt settlement of $2,236. See Note 3.

OnDuring ~~August 8, 2022,~~ the ~~Company~~year ~~entered~~ended ~~into~~December a31, ~~Merger~~2024, ~~Agreement~~1,200,000 ~~(the~~shares ~~“Merger~~of ~~Agreement”)~~common ~~with~~stock MJwere ~~Harvest,~~issued ~~Inc. (“MJHI”). Pursuant~~ to ~~the~~convert ~~Merger Agreement~~$7,613 ~~MJHI~~of ~~will~~a ~~merge~~note ~~with~~payable, ~~and~~$2,967 ~~into~~of ~~the~~accrued ~~Company~~interest and ~~the~~$1,420 ~~Company~~of ~~will be the surviving corporation in the Merger~~fees. The ~~Merger~~note was ~~expected~~converted toat bea ~~consummated~~flat ~~once~~rate ~~the shareholders~~ of ~~the~~$0.01. ~~Company~~Market ~~and~~value ~~the~~at ~~shareholders~~date of ~~MJHI~~conversion ~~approved~~was ~~the~~$0.0176 ~~Merger~~ which ~~management~~produced ~~had~~a ~~expected~~loss ~~will~~on bedebt ~~completed~~settlement ~~early in the second quarter~~ of ~~calendar~~$9,120. See ~~year~~Note ~~2023~~6.

~~The~~During ~~merger~~the ~~was~~year ~~withdrawn~~ended ~~with~~December ~~the~~31, ~~SEC~~2025, in843,941 ~~August~~shares ~~2023. As~~ of ~~December~~common 31stock were issued to convert $10,831 ~~2024~~of a note payable, ~~the~~$-0- ~~merger~~of ~~has~~accrued ~~effectively~~interest ~~been~~and ~~abandoned. Though~~$1,457 ~~not~~of ~~formally~~fees. ~~withdrawn~~The ~~the~~note ~~deal~~was isconverted ~~effectively~~at ~~stalled~~an ~~without~~applicable ~~any~~conversion ~~further~~rate ~~progress~~of $0.014560. ~~The~~Market ~~Company~~value ~~and~~at MJdate ~~Harvest~~of ~~may~~conversion ~~continue~~was ~~discussions~~$0.0343 inwhich ~~the~~produced ~~future~~a inloss ~~hopes~~on debt settlement of ~~completing~~$16,700. See ~~the~~Note ~~transaction~~6.

~~F-23~~During ~~Table~~the year ended December 31, 2025 the Company issued 4,200,000 shares of ~~Contents~~common stock in exchange for 420,000,000 Dogecoin Cash Tokens.

~~10. Acquisition~~During ofthe ~~DogeSPAC~~year ended December 31, ~~LLC~~2025 the Company issued 3,968,254 shares of common stock for services that were previously recorded in stock payable valued at $62,500.

OnDuring ~~November 13, 2024~~ the ~~Company~~year ~~approved~~ended ~~the~~December ~~acquisition of 600~~31,~~000,000~~ ~~Dogecoin~~2025 ~~Cash (DOG) tokens and DogeSPAC, LLC, Colorado, from DogeSPAC, LLC, Puerto Rico, for 4,500,000 preferred shares of~~ the Company. Onissued ~~November 13~~7, ~~2024~~192,913 ~~the~~shares ~~value~~ of ~~the~~common ~~preferred~~ stock tofor beexercised ~~given~~cashless towarrants ~~DogeSPAC,~~valued ~~LLC,~~at ~~Puerto Rico was~~ $~~306~~26,~~000 based on the closing market value of $0~~578.~~00680 and the redemption rate of 1 preferred share to 10 common shares.~~

The board also approved the Company’s name change to Dogecoin Cash, Inc., effective upon filing with the state of Nevada, and declared a special dividend to shareholders of 1 preferred share for every 1,000 common shares for shareholders of record on November 25, 2024.F-21

AsStock ofCompensation ~~the date of this report the Company is still awaiting name change approval from FINRA.~~Plans

~~11.~~2020 ~~Income~~Stock ~~Taxes~~Plan

~~The~~On September 25, 2020, the Company ~~did~~adopted ~~not~~the ~~recognize~~Cannabis aSativa ~~tax~~2020 ~~provision~~Stock orPlan ~~benefit~~which ~~for~~authorized the ~~years~~Company ~~ended~~to ~~December~~utilize 31common stock to compensate employees, ~~2024~~officers, directors, and ~~2023~~independent ~~due~~contractors tofor ~~ongoing~~services ~~net~~provided ~~losses~~to ~~and~~the aCompany. ~~valuation~~By ~~allowance.~~resolution Atdated ~~December~~September 3125, ~~2024 and 2023~~2020, the Company ~~had~~authorized ~~net~~up ~~deferred~~to ~~tax~~1,000,000 ~~assets~~shares ~~which~~of ~~will~~common ~~not~~stock to be ~~realized~~issued pursuant to the 2020 Stock Plan. This amount was subsequently increased to 2,000,000 shares on January 27, 2021. At December 31, 2025 and ~~are~~2024, ~~fully~~44,425 ~~reserved~~shares bywere ~~valuation~~available ~~allowances~~for future issuance.

At December 31, 2024 and 2023, the Company had net deferred tax assets principally arising from net operating loss carryforward for income tax purposes and differences in the carrying values of goodwill and intangibles between the Company’s financial statements and its income tax returns8. AsCommitments management of the Company cannot determine that it is more likely than not that the Company will realize the benefit of the deferred tax assets, a valuation allowance equal to 100% of the net deferred tax asset exists at December 31, 2024 and ~~2023.~~Contingencies

~~The components of the Company’s net deferred tax assets at December 31, 2024 and 2023 are as follows:~~ Leases.

	2024			2023
Deferred tax asset:
Net operating loss carryforwards	$	4,450,000		$	4,198,000
Intangibles and goodwill		1,004,000			1,004,000
Investments		31,000			34,000
Other		4,000			(6,000	)
Total deferred tax assets		5,489,000			5,230,000
Valuation allowance		(5,489,000	)		(5,230,000	)
Net deferred tax assets	$	-		$	-

On April 12, 2022, PrestoCorp signed a lease in New York with Spaces for a two-year term at $2,590 per month expiring in April 2024. On April 12, 2024, PrestoCorp signed a new lease for (12) twelve months at $1,575 per month starting on May 1, 2024 and expiring on April 30, 2025.

AtRent ~~December~~expense ~~31,~~for ~~2024,~~ the ~~Company~~years ~~had~~ended ~~net~~December ~~operating loss carry forwards of approximately $20~~31,~~000,000~~ ~~for~~2025 ~~federal~~ and ~~state~~2024 ~~purposes,~~was $1023,~~000,000~~179 ofand ~~which expire between 2025 through 2041. The remaining balance of~~ $1021,~~000~~168,~~000~~ ~~will never expire but utilization is limited to 80% of taxable income in any future year~~respectively.

~~F-24 Table of Contents~~Litigation.

~~The~~In ~~reconciliation~~the ordinary course of ~~the~~business, ~~federal~~we ~~income~~may ~~tax~~face ~~rate~~various claims brought by third parties and ~~the~~we ~~Company’s~~may, ~~tax~~from ~~provision~~time ~~(benefit)~~to attime, make claims or take legal actions to assert our rights, including intellectual property disputes, contractual disputes and other commercial disputes. Any of these claims could subject us to litigation. As of December 31, ~~2024~~2025, isno asclaims ~~follows:~~are outstanding.

	2024			2023
Provision (benefit) computed using the statutory rate:	$	39,500,000		$	(265,000	)
Permanent differences		(46,825,000	)		(15,000	)
Change in estimate		7,065,000			130,000
Change in valuation allowance		260,000			150,000
Total income tax provision (benefit)	$	-		$	-

9. Proposed Merger with MJ Harvest, Inc.

~~The~~On August 8, 2022, the Company ~~has~~entered ~~analyzed~~into ~~its~~a ~~filing~~Merger ~~positions~~Agreement in(the ~~all~~“Merger ~~jurisdictions~~Agreement”) ~~where~~with itMJ isHarvest, ~~required~~Inc. (“MJHI”). Pursuant to ~~file~~the ~~income~~Merger ~~tax~~Agreement, ~~returns~~MJHI ~~and~~will ~~found~~merge nowith ~~positions~~and ~~that~~into ~~would~~the ~~require~~Company aand ~~liability~~the ~~for~~Company ~~uncertain~~will ~~income~~be ~~tax~~the ~~benefits~~surviving tocorporation bein ~~recognized.~~the Merger. The ~~Company~~Merger iswas ~~subject~~expected to ~~possible~~be ~~tax~~consummated ~~examinations~~once ~~for~~ the ~~fiscal~~shareholders ~~years~~of ~~2021~~the ~~through~~Company ~~2024.~~and ~~Prior~~the ~~year~~shareholders ~~tax~~of ~~attributes~~MJHI ~~could~~approved bethe ~~adjusted~~Merger bywhich ~~taxing~~management ~~authorities.~~had Ifexpected ~~applicable, the Company~~ will ~~deduct~~be ~~interest~~completed ~~and~~early ~~penalties~~in asthe ~~interest~~second ~~expense~~quarter onof ~~the~~calendar ~~financial~~year ~~statements~~2023.

12The merger was withdrawn with the SEC in August 2023. As ~~Subsequent~~of ~~Events~~December 31, 2024, the merger has effectively been abandoned. Though not formally withdrawn the deal is effectively stalled without any further progress. The Company and MJ Harvest may continue discussions in the future in hopes of completing the transaction.

~~The~~In April 2025, the Company ~~has~~became ~~evaluated~~aware ~~subsequent~~that ~~events~~MJ ~~through~~Harvest (a related party with common directors) was delisted from the ~~date~~OTC ofmarkets. The ~~issuance~~Company had advanced to MJ Harvest $75,055 in anticipation of ~~these~~its ~~consolidated~~merger ~~financial~~in ~~statements~~2022 and had been trying to collect on this advance. In April 2025, the Company allowed for the $75,055 it had advanced to MJ Harvest, as the Company is unsure whether the advance will be paid back. The Company is going to continue in its efforts to try to collect on this advance.

~~MJ Harvest Advance~~ F-22

~~In April 2025, the Company became aware that MJ Harvest, Inc~~10. (aSubsequent related party with a common director), was delisted from the OTC Markets. The Company had advanced $75,055 to MJ Harvest in anticipation of a merger transaction in 2022 and had been engaged in efforts to collect on this advance. . In April 2025, the Company has allowed for the $75,055 it had advanced to MJ Harvest, as the Company is unsure whether the advance will be paid back. The Company is going to continue in its efforts to try to collect on this advance.Events

~~Subsequent~~Distribution ~~Event~~of 1:Restricted ~~Agreement~~Book ~~with~~Entry ~~Bots,~~Certificates ~~Inc.~~(UNITS)

OnThe ~~February~~Company ~~19,~~declared ~~2025,~~a ~~the~~special ~~Company~~distribution ~~entered~~to ~~into~~shareholders anof ~~agreement~~record ~~with~~as ~~Bots,~~of ~~Inc.~~record todate ~~purchase~~December ~~420~~22,~~000,000~~ ~~DogeCoin~~2025 ~~Cash~~pro ~~tokens~~rata, ~~(token~~one ~~symbol: DOG~~(1). ~~The~~Unit ~~Company’s~~for ~~Board~~each share of ~~Directors~~common ~~approved~~stock ~~the~~held ~~transaction~~ on ~~February~~the ~~20,~~record ~~2025~~date. The ~~transaction~~distribution isconsisted ~~expected~~of toDogecoin ~~close~~Cash ~~during~~Units, ~~the~~which ~~second~~are ~~quarter~~securities of ~~2025~~the ~~and~~Company ~~will~~issued ~~increase~~in ~~the~~book-entry ~~Company’s~~form, ~~current~~and ~~holdings~~not ofa ~~DogeCoin~~direct ~~Cash~~distribution ~~from~~of ~~600,000,000~~blockchain-native totokens. ~~1,020,000,000~~The tokens, ~~subject~~may tonot ~~closing~~be ~~conditions~~withdrawn by the unit holders until on or after January 7, 2027.

~~Subsequent Event 2: Formation of MEME COINS Inc. and Agreement with Tipestry, Inc.~~F-23

In the first quarter of 2025, the Company established a wholly owned subsidiary, MEME COINS Inc., to support its strategic initiatives in the digital asset sector. MEME COINS Inc. subsequently entered into an agreement with Tipestry, Inc. to acquire an additional 1,000,000,000 DogeCoin Cash tokens, to be paid for through the issuance of MEME COINS Inc. preferred shares. If completed, this transaction will increase the Company’s total holdings of DogeCoin Cash to 2,020,000,000 tokens, further enhancing its position in the meme coin market.

F-25

Filing Compare · Dogecoin Cash, Inc.