~~In April 2024, the Company entered into a term sheet agreement for the proposed purchase of a customer database and web domain from an Australian proprietary limited company~~0001134982false--12-31Q12026000. The completion of the proposed purchase of these certain assets is subject to, among other things, the completion of due diligence, the negotiation of definitive agreements (including an asset purchase agreement), the satisfaction of the conditions negotiated therein, approval of the transaction by the board and stockholders of both companies, as well as regulatory approvals and other customary conditions00015000000002197844772197844772197844771falsefalsefalsefalse0. There can be no assurance that the definitive agreements will be entered into or that the proposed purchase of these certain assets will be consummated on the terms or timeframe currently contemplated or at all210. ~~As of September 30, 2025, the Company has not yet executed the definitive agreements~~250. ~~Concurrent with the term sheet, the Company paid a deposit of 60,000 AUD (U~~0870.S00010. ~~$39,656), which is included in deposits on the consolidated balance sheet as of September 30, 2025~~000150000000500000005000000000000.000120000000075000750000150000000.2500011349822026-01-012026-03-310001134982aapi:MarchTwelveTwentyTwentyFiveMemberaapi:TwoThousandTwentyStockStockIncentivePlanMember2026-01-012026-03-310001134982aapi:TwoThousandTwentyStockStockIncentivePlanMember2026-01-012026-03-310001134982aapi:AustralianPlanMember2025-07-012025-07-2500011349822024-11-012024-11-0200011349822026-03-012026-03-180001134982aapi:TwoThousandTwentyFiveStockIncentivePlanMember2026-01-012026-03-310001134982aapi:USPlanMember2025-01-012025-03-310001134982aapi:TwoThousandTwentyFiveStockIncentivePlanMember2026-03-310001134982aapi:AustralianPlanMember2026-01-012026-03-310001134982aapi:AustralianPlanMember2025-01-012025-03-310001134982aapi:MarchTwelveTwentyTwentyFiveMemberaapi:TwoThousandTwentyStockStockIncentivePlanMember2025-03-120001134982aapi:MarchTwelveTwentyTwentyFiveMemberaapi:TwoThousandTwentyStockStockIncentivePlanMember2026-03-310001134982aapi:TwoThousandTwentyStockStockIncentivePlanMember2026-03-310001134982aapi:TwoThousandTwentyStockStockIncentivePlanMember2024-11-0100011349822024-11-010001134982aapi:USPlanMember2026-03-310001134982aapi:USPlanMember2026-01-012026-03-310001134982aapi:USPlanMember2025-12-310001134982aapi:MrLeeSeltzerMember2026-01-012026-03-310001134982aapi:CresPtyLtdMember2025-01-012025-01-090001134982aapi:CommonStockPurchaseAgreementMember2026-01-012026-03-310001134982aapi:CommonStockPurchaseAgreementMember2025-08-012025-08-0400011349822025-02-012025-02-1300011349822025-03-012025-03-0600011349822024-07-012024-07-2400011349822024-05-170001134982aapi:CommonStockPurchaseAgreementMember2025-08-0400011349822024-05-012024-05-170001134982aapi:PreferredStocksMember2025-12-310001134982aapi:PreferredStocksMember2026-03-310001134982aapi:ArticlesOfIncorporationMember2026-03-310001134982aapi:ArticlesOfIncorporationMember2025-12-3100011349822025-01-090001134982aapi:CommonStockPurchaseAgreementMember2026-02-012026-02-1300011349822025-01-012025-01-090001134982aapi:AustraliaMember2025-01-012025-03-310001134982aapi:AustraliaMember2026-01-012026-03-310001134982aapi:UnitedStatesMember2025-01-012025-03-310001134982aapi:UnitedStatesMember2026-01-012026-03-310001134982aapi:PhilBookPtyLtdMember2026-01-012026-03-310001134982aapi:PhilBookPtyLtdMember2025-12-310001134982aapi:PhilBookPtyLtdMember2026-03-310001134982aapi:PhilBookPtyLtdMember2025-11-010001134982aapi:MtWillsGoldMinesPtyMember2022-03-310001134982aapi:UttiOcoPtyMember2022-03-310001134982aapi:ABAInvestmentGroupPtyLtdMember2022-04-080001134982aapi:AppleISportsInvestmentGroupPtyMember2022-04-080001134982aapi:CresDiscretionaryTrustMember2019-05-300001134982aapi:CresPtyLtdMember2025-05-300001134982aapi:CresPtyLtdMember2019-05-022019-05-300001134982aapi:ABAInvestmentGroupPtyLtdMember2025-03-310001134982aapi:AppleISportsInvestmentGroupPtyMember2025-03-310001134982aapi:CresDiscretionaryTrustMember2025-03-310001134982aapi:MtWillsGoldMinesPtyMember2026-03-310001134982aapi:UttiOcoPtyMember2026-03-310001134982aapi:ABAInvestmentGroupPtyLtdMember2026-03-310001134982aapi:AppleISportsInvestmentGroupPtyMember2026-03-310001134982aapi:CresDiscretionaryTrustMember2026-03-310001134982aapi:MtWillsGoldMinesPtyMember2025-12-310001134982aapi:UttiOcoPtyMember2025-12-310001134982aapi:ABAInvestmentGroupPtyLtdMember2025-12-310001134982aapi:AppleISportsInvestmentGroupPtyMember2025-12-310001134982aapi:CresDiscretionaryTrustMember2025-12-310001134982aapi:TopMemberaapi:SeaPortIncMember2024-03-060001134982aapi:SeaPortIncMember2026-01-012026-03-310001134982aapi:SeaPortIncMember2026-03-310001134982aapi:UnitedStatesMember2026-03-310001134982aapi:AustraliaMember2026-03-310001134982us-gaap:RetainedEarningsMember2026-03-310001134982us-gaap:AccumulatedOtherComprehensiveIncomeMember2026-03-310001134982us-gaap:TreasuryStockCommonMember2026-03-310001134982us-gaap:AdditionalPaidInCapitalMember2026-03-310001134982us-gaap:CommonStockMember2026-03-310001134982us-gaap:RetainedEarningsMember2026-01-012026-03-310001134982us-gaap:AccumulatedOtherComprehensiveIncomeMember2026-01-012026-03-310001134982us-gaap:AdditionalPaidInCapitalMember2026-01-012026-03-310001134982us-gaap:RetainedEarningsMember2025-12-310001134982us-gaap:AccumulatedOtherComprehensiveIncomeMember2025-12-310001134982us-gaap:TreasuryStockCommonMember2025-12-310001134982us-gaap:AdditionalPaidInCapitalMember2025-12-310001134982us-gaap:CommonStockMember2025-12-3100011349822025-03-310001134982us-gaap:RetainedEarningsMember2025-03-310001134982us-gaap:AccumulatedOtherComprehensiveIncomeMember2025-03-310001134982us-gaap:TreasuryStockCommonMember2025-03-310001134982us-gaap:AdditionalPaidInCapitalMember2025-03-310001134982us-gaap:CommonStockMember2025-03-310001134982us-gaap:RetainedEarningsMember2025-01-012025-03-310001134982us-gaap:AccumulatedOtherComprehensiveIncomeMember2025-01-012025-03-310001134982us-gaap:AdditionalPaidInCapitalMember2025-01-012025-03-310001134982us-gaap:CommonStockMember2025-01-012025-03-3100011349822024-12-310001134982us-ga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In November 2024, the Company entered into a Letter of Intent for the purchase of broadband infrastructure and private 5G LTE networks. The completion of the proposed purchase of these assets is subject to, among other things, the completion of due diligence, negotiation of the Purchase Price, and a definitive agreement. As of September 30, 2025, the Company has not yet executed the definitive agreements. Concurrent with the Letter of Intent, the Company paid a deposit of $50,000. On May 14, 2025, we entered into a final letter of intent, for which we paid a total of $149,900, which is included in deposits on the consolidated balance sheet as of September 30, 2025. On or about July 13, 2025, the proposed transaction is no longer viable, and the Company will no longer be purchasing the referenced broadband infrastructure.

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 20549

FORM 10-Q

(Mark One)

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

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

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

For the transition period from ________ to _________

Commission File Number: 000-32389

APPLE iSPORTS GROUP, INC.

(Exact name of registrant as specified in its charter)

Nevada		88-0126444
(State or Other Jurisdiction of Incorporation or Organization)		(I.R.S. Employer Identification No.)

100 Spectrum Center Drive, Suite 900 Irvine, California		92612
(Address of Principal Executive Offices)		(Zip Code)

(949) 247-4210

(Registrant’s telephone number, including area code)

n/a

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

Securities registered under Section 12(b) of the Exchange Act: None

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 preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐

Indicate by check mark whether the registrant has submitted electronically 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 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,” “non-accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act. (Check all that apply):

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

If an emerging growth company, indicate by a 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. ☐

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

As of ~~November~~ 14May 21, ~~2025~~2026, there were 219,~~785~~784,477 shares of common stock, $0.0001 par value per share, outstanding.

TABLE OF CONTENTS

			Page	~~Page~~
PART I – FINANCIAL INFORMATION			3	3
Item 1.	Condensed Consolidated Financial Statements	~~Financial Statements~~	3	3
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	~~Management’s Discussion and Analysis of Financial Condition and Results of Operations~~	4	4
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	~~Quantitative and Qualitative Disclosures About Market Risk~~	8	9
Item 4.	Controls and Procedures	~~Controls and Procedures~~	9	10
PART II – OTHER INFORMATION			10	11
Item 1.	Legal Proceedings.			11
SIGNATURES			11
Item 1A.	Risk Factors.			11
Item 2.	Unregistered Sale of Equity Securities and Use of Proceeds.			11
Item 3.	Defaults Upon Senior Securities.			11
Item 4.	Mine Safety Disclosures.			11
Item 5.	Other Information.			11
Item 6.	Exhibits			12
SIGNATURES				13

Table of Contents

Part I

Item 1. Financial Statements.

APPLE iSPORTS GROUP, INC.

CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

FOR THE ~~NINE~~THREE MONTHS ENDED

~~SEPTEMBER~~MARCH 3031, ~~2025~~2026 AND ~~2024~~2025 (UNAUDITED)

APPLE iSPORTS GROUP, INC.

INDEX TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

Condensed Consolidated Balance Sheets as of September 30, 2025 (unaudited) and December 31, 2024		F-1
Condensed Consolidated Balance Sheets as of March 31, 2026 and December 31, 2025		F-1
Condensed Consolidated Statements of Comprehensive Loss for the three and nine months ended September 30, 2025 and 2024 (unaudited)		F-2
Condensed Consolidated Statements of Comprehensive Loss for the three months ended March 31, 2026 and 2025		F-2
Condensed Consolidated Statements of Stockholders’ Deficit for the three and nine months ended September 30, 2025 and 2024 (unaudited)		F-3
Condensed Consolidated Statements of Stockholders’ Deficit for the three months ended March 31, 2026 and 2025		F-3
Condensed Consolidated Statements of Cash Flows for the Nine Months Ended September 30, 2025 and 2024 (unaudited)		F-4
Condensed Consolidated Statements of Cash Flows for the three months ended March 31, 2026 and 2025		F-4
Notes to Condensed Consolidated Financial Statements (unaudited)		F-5
Notes to Condensed Consolidated Financial Statements		F-5

Table of Contents

APPLE iSPORTS GROUP, INC.

CONDENSED CONSOLIDATED BALANCE SHEETS

	September 30,			December 31,
	March 31,			December 31,
	2025			2024
	2026			2025
Assets	(UNAUDITED)
Current assets:
Cash and cash equivalents	$	~~9,304~~860		$	4255,~~167~~938
Goods and service tax receivable		~~9,253~~133			486,~~073~~378
Marketable security		~~100~~-			100
Prepaid and other assets		157,~~500~~490			11,~~440~~495
Total current assets		34,157			101,780
Deferred financing cost, current		555,000			555,000
Deposits		239,390			87,313
Total current assets		563,483			628,911
Notes receivable		80,600			80,000
Deposits		-			11,015
Accrued interest income		5,990			2,998
Notes receivable		80,000			80,000
Total assets	$	360,303		$	272,091
Accrued interest income		7,984			6,998
Deferred financing cost, non-current		1,740,042			1,740,042
Total assets	$	2,391,509		$	2,467,566
Liabilities and Stockholders’ Deficit
Current liabilities:
Accounts payable and accrued expenses	$	2,~~975~~968,~~907~~442		$	23,~~024~~027,~~108~~716
Accounts payable and accrued expenses – related parties		~~722~~954,~~637~~617			~~458~~813,~~525~~813
Due to related party		4,999			4,999
Loans payable - related parties		2,022,993			3,597,442
Loans payable		206,782			206,782
Accrued interest - related parties		64,409			154,160
Loans payable - related parties		2,430,764			2,261,484
Accrued payroll		316,761			402,130
Accrued interest - related parties		92,736			79,921
Total current liabilities		6,107,706			6,641,364
Accrued payroll		105,943			131,308
Total liabilities		6,107,706			6,641,364
Accrued interest expense		12,494			2,997
Total current liabilities		6,776,777			6,529,020
Total liabilities		6,776,777			6,529,020
Commitments and contingencies		-			-
Stockholders’ deficit:
Common stock, $0.0001 par value, 500,000,000 shares authorized, 219,784,477 and 208,483,811 issued and outstanding as of September 30, 2025 and December 31, 2024		21,978			20,848
Common stock, $0.0001 par value, 500,000,000 shares authorized, 219,784,477 issued and outstanding as of March 31, 2026 and December 31, 2025		21,978			21,978
Additional paid-in capital		15,~~766~~995,~~593~~313			615,~~567~~745,~~575~~313
Treasury stock, 1 share, at cost		(52,954	)		(52,954	)
Accumulated other comprehensive income		27(297,~~670~~726	)		~~354~~(109,~~207~~133
Accumulated deficit		(2120,~~510~~051,~~690~~879	)		(1319,~~258~~666,~~949~~658	)
Total stockholders’ deficit		(54,~~747~~385,~~403~~268	)		(64,~~369~~061,~~273~~454	)
Total Liabilities and Stockholders’ Deficit	$	~~360~~2,~~303~~391,509		$	~~272~~2,~~091~~467,566

See accompanying notes to condensed consolidated financial statements.

F-1

Table of Contents

APPLE iSPORTS GROUP, INC.

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS

(UNAUDITED)

	Three Months Ended						~~Nine Months Ended~~
	September 30,						September 30,
	March 31,
	2025			2024			2025			2024
	2026			2025
Net revenues	$	-—		$	-—		$	-		$	-
Operating expenses:
Corporate expense		~~137,256~~-			~~185~~131,~~410~~772			~~402,871~~			~~546,019~~
Consulting and professional fees		2376,~~058,803~~638			~~421~~3,~~759~~033,876			~~5,561,355~~			~~1,528,580~~
Selling, general and administrative		4260,~~748~~481			~~116~~30,~~760~~981			~~102,962~~			~~527,792~~
Total operating expenses		2437,~~238,807~~119			~~723~~3,~~929~~196,629			~~6,067,188~~			~~2,602,391~~
Loss from operations		(2437,~~238,807~~119	)		(~~723~~3,~~929~~196,629	)		~~(6,067,188~~	)		~~(2,602,391~~	)
Other (expenses) and income:
Issuance cost related to equity contract		(2,295,042	)		-			(2,295,042	)		-
Interest expense, net		(21,663	)		(8,981	)
Forgiveness of debt		-			(600	)		-			658,533
Foreign exchange loss		73,661			13,878
Interest expense, net		(13,031	)		(20,756	)		(30,905	)		(65,492	)
Loss on Investment		(100	)		-
Foreign exchange gain (loss)		33,468			(3,475	)		141,394			(3,124	)
Total other (expenses) and income		51,898			4,897
Total other (expenses) and income		(2,274,605	)		(24,831	)		(2,184,553	)		589,917
Operating loss before income taxes		(385,221	)		(3,191,732	)
Operating loss before income taxes		(4,513,412	)		(748,760	)		(8,251,741	)		(2,012,474	)
Provision for income taxes		-			-
Provision for income taxes		-			-			-			-
Net loss	$	(385,221	)	$	(3,191,732	)
Net loss	$	(4,513,412	)	$	(748,760	)	$	(8,251,741	)	$	(2,012,474	)
Foreign currency translation adjustment		(188,593	)		(10,731	)
Foreign currency translation adjustment		(32,295	)		(178,812	)		(326,537	)		(106,555	)
Comprehensive loss	$	(573,814	)	$	(3,202,463	)
Comprehensive loss		(4,545,707	)		(927,572	)		(8,578,278	)		(2,119,029	)
Net loss per share - basic and diluted	$	(0.00	)	$	(0.01	)
Net loss per share - basic and diluted	$	(0.01	)	$	(0.00	)	$	(0.03	)	$	(0.00	)
Weighted number of shares outstanding
Weighted number of shares outstanding
Basic and Diluted		219,784,477			218,591,747
Basic and Diluted		219,784,477			208,429,863			219,391,269			206,702,120

See accompanying notes to condensed consolidated financial statements.

F-2

Table of Contents

APPLE iSPORTS GROUP, INC.

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ DEFICIT

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

(UNAUDITED)

										Accumulated
					Additional					Other						Total
	Common				Paid-In		Treasury			Comprehensive			Accumulated			Stockholders’
	Shares		Par Value		Capital		Stock			Income			Deficit			(Deficit)
Balance as of December 31, 2024		208,483,811	$	20,848	$	6,567,575	$	(52,954	)	$	354,207		$	(13,258,949	)	$	(6,369,273	)
Balance as of December 31, 2025		219,784,477	$	21,978	$	15,745,313	$	(52,954	)	$	(109,133	)	$	(19,666,658	)	$	(4,061,454	)
Conversion of loan to common stock		11,231,040		1,123		2,806,636											2,807,759
Stock-based compensation						250,000											250,000
Issuance of common stock		69,626		7		278,497											278,504
Other comprehensive income											(188,593	)					(188,593	)
Stock-based compensation						2,566,695											2,566,695
Net loss														(385,221	)		(385,221	)
Other comprehensive income (loss)											(10,731	)					(10,731	)
Balance as of March 31, 2026		219,784,477	$	21,978	$	15,995,313	$	(52,954	)	$	(297,726	)	$	(20,051,879	)	$	(4,385,268	)
Net loss														(3,191,732	)		(3,191,732	)
Balance as of March 31, 2025		219,784,477	$	21,978	$	12,219,403	$	(52,954	)	$	343,476		$	(16,450,681	)	$	(3,918,778	)
Other comprehensive income (loss)											(283,511	)					(283,511	)
Net Loss														(546,597	)		(546,597	)
Balance as of June 30, 2025		219,784,477	$	21,978	$	12,219,403	$	(52,954	)	$	59,965		$	(16,997,278	)	$	(4,748,886	)
Issuance of warrant						1,740,042											1,740,042
Stock-based compensation						1,807,148											1,807,148
Other comprehensive income (loss)											(32,295	)					(32,295	)
Net Loss														(4,513,412	)		(4,513,412	)
Balance as of September 30, 2025		219,784,477	$	21,978	$	15,766,593	$	(52,954	)	$	27,670		$	(21,510,690	)	$	(5,747,403	)

										Accumulated
					Additional					Other						Total
	Common				Paid-In		Treasury			Comprehensive			Accumulated			Stockholders’
	Shares		Par Value		Capital		Stock			Income			Deficit			(Deficit)
Balance as of December 31, 2023		202,784,211	$	20,278	$	5,223,245	$	(52,954	)	$	(60,130	)	$	(10,437,613	)	$	(5,307,174	)
Balance as of December 31, 2024		208,483,811	$	20,848	$	6,567,575	$	(52,954	)	$	354,207		$	(13,258,949	)	$	(6,369,273	)
Issuance of common stock		2,590,400		259		647,341											647,600
Conversion of loan to common stock		11,231,040		1,123		2,806,636											2,807,759
Other comprehensive income (loss)											170,702						170,702
Issuance of common stock		69,626		7		278,497											278,504
Net loss														(748,265	)		(748,265	)
Stock-based compensation						2,566,695											2,566,695
Balance March 31, 2024		205,374,611	$	20,537	$	5,870,586	$	(52,954	)	$	110,572		$	11,185,878	)	$	(5,237,137	)
Other comprehensive income											(10,731	)					(10,731	)
Issuance of common stock		2,589,600		259		647,041											647,300
Net loss														(3,191,732	)		(3,191,732	)
Stock issuance modification		320,000		32		79,968											80,000
Balance as of March 31, 2025		219,784,477	$	21,978	$	12,219,403	$	(52,954	)	$	343,476		$	(16,450,681	)	$	(3,918,778	)
Other comprehensive income (loss)											(98,445	)					(98,445	)
Net loss for period														(515,449	)		(515,449	)
Balance as of June 30, 2024		208,284,211	$	20,828	$	6,597,595	$	(52,954	)	$	12,127		$	(11,701,327	)	$	(5,123,731	)
Issuance of Common Stock		200,000		20		49,980											50,000
Other comprehensive income (loss)											(178,812	)					(178,812	)
Net loss for period														(748,760	)		(748,760	)
Balance September 30, 2024		208,484,211	$	20,848	$	6,567,575	$	(52,954	)	$	(166,685	)	$	(12,450,087	)	$	(6,001,303	)

See accompanying notes to condensed consolidated financial statements.

F-3

Table of Contents

APPLE iSPORTS GROUP, INC.

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

(UNAUDITED)

	Nine Months Ended
	Three Months Ended
	September 30,
	March 31,
	2025			2024
	2026			2025
Cash flows from operating activities
Net loss	$	(8385,~~251,741~~221	)	$	(23,~~012~~191,~~474~~732	)
Adjustments to reconcile net loss to net cash used in operating activities:
Foreign exchange (gain) loss		(141,394	)		3,124
Foreign exchange loss		(73,661	)		(13,878	)
Forgiveness of debt		-			(658,533	)
Adjustment for stock-based compensation		250,000			2,566,695
Non Cash Expense from issuance cost related to equity contract		2,240,042			-
Adjustment for loss on investment		100
Non Cash Expense from stock issuance modification		-			80,000
Adjustment for stock-based compensation		1,807,148			-
Change in operating assets and liabilities:
Good and services tax receivable		416,~~416~~492			2246,~~369~~039
Accrued interest income		(~~2,992~~986	)		(~~1,990~~986	)
Accounts payable and accrued expenses		~~320~~(118,~~493~~453	)		~~415~~130,~~675~~009
Accounts payable and accrued expenses – related parties		~~264~~140,~~111~~805			-66,485
Accrued interest – related party		3311,~~385~~067			609,~~701~~158
Accrued payroll		(92,095	)		236,924
Accrued interest expense		9,496
Prepaid and other assets		(4,060	)		(16,120	)
Accrued payroll		(28,449	)		(93,316	)
Deposits		(149,900	)		(39,512	)
Prepaid and other assets		4,005			4,161
Net cash used in operating activities		(3,935,587	)		(1,909,836	)
Deposits		11,445
Net cash used in operating activities		(173,360	)		(477,365	)
Cash flows from investing activities
Notes receivable		(600	)		(~~80,000~~600	)
Net cash used in investing activities		(600	)		(80,000	)
Net cash provided by (used in) investing activities		600			(600	)
Cash flows from financing activities
Proceeds from loan payable from related parties		1117,~~220,409~~683			~~599~~358,~~371~~179
Payments to loans payable from related parties		~~(162,409~~-	)		(~~138~~48,~~915~~675	)
Proceeds from conversion of loan to common stock		~~2,845,199~~-			1278,~~344,900~~504
Net cash provided by financing activities		3117,~~903,199~~683			1588,~~944,271~~008
Effect of changes in exchange rates on cash and cash equivalents		~~125~~(1	)		51(6,~~758~~481	)
Net increase (decrease) in cash and cash equivalents		(3255,~~863~~078	)		6103,~~193~~562
Cash and cash equivalents, beginning of period		4255,~~167~~938			~~673~~42,167
Cash and cash equivalents, end of period	$	~~9,304~~860		$	6145,~~866~~729
Supplemental disclosure of cash flow information:
Cash paid for interest	$	-		$	-
Cash paid for income tax	$	-		$	-
Supplemental disclosure of Non-Cash Financing activities:
Supplemental disclosure of non-cash financing activities:
Non Cash decrease in related party loans payable due to conversion to common stock	$	~~(2,682,970~~-	)	$	-(2,682,970	)
Non Cash decrease in accrued interest related party due to conversion to common stock	$	~~(124,790~~-	)	$	-(124,790	)
Non Cash increase in common stock due to conversion of related party loan	$	~~1,123~~-		$	-1,123
Non Cash increase in Additional Paid in capital due to conversion of related party loan	$	~~2,806,637~~-		$	-2,806,637
Non Cash increase in Additonal Paid in capital due to issuance of warrant	$	1,740,042		$	-
Non Cash increase in Issuance cost and Accrued Expenses for the commitment fee for Common Stock purchase agreement	$	500,000		$	-

See accompanying notes to condensed consolidated financial statements.

F-4

Table of Contents

APPLE iSPORTS GROUP, INC.

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS ~~(UNAUDITED)~~

NOTE 1. COMPANY HISTORY AND NATURE OF BUSINESS

Apple iSports Group, Inc. (the “Company”) was incorporated under the laws of the State of Nevada in 1975 as Vita Plus Industries, Inc. In March 1999, the Company sold its remaining inventory and changed its name to Prevention Insurance.com and effective August 31, 2023, changed its name to Apple iSports Group, Inc. Effective March 23, 2023, the Company closed a share exchange pursuant to a Stock Exchange Agreement (the “Stock Exchange Agreement”), with Apple iSports, Inc. (“AiS”), a Delaware corporation and the stockholders of AiS. ~~Under~~Pursuant to the Stock Exchange Agreement, the Company issued to the AiS stockholders 195,062,000 shares of its common stock, par value of $0.0001 per share, in exchange for all of the issued and outstanding capital stock (195,062,000 shares of common stock) of AiS. AiS became a wholly-owned subsidiary of the Company. In connection with this transaction, the Company elected to change its fiscal year -end from April 30 to December 31. For financial reporting purposes, the transaction is considered a combination of businesses under common control, as the Company and AiS were under common control. Thus, the Company retroactively combined the results of operations and related assets and liabilities of the Company and AiS for all periods presented.

AiS, formed on May 29, 2019, in the State of Delaware, has been engaged in the development of an online sports portal that will include ~~a technology infrastructure that will enable~~ racing and sports betting, ~~and~~fantasy sports, ~~content~~and tosports ~~be more robust~~content. On November 9, 2021, AiS incorporated Apple iSports Pty Ltd (“~~AIS~~AiS Australia”) as a wholly owned subsidiary of AiS.

Paramount Capital Inc. was formed on September 19, 2019, in the State of Wyoming. It is a wholly-owned subsidiary of the Company, and since its inception, it has had limited operating activity. Effective September 19, 2024, the Company ~~amended~~changed Paramount Capital Inc.’s name to AiSportsTek, Inc.

~~NOTE~~On 2December 31, 2025, the Board of Directors approved the closure of the Company’s Melbourne, Australia office and discontinued all efforts to develop a sportsbook platform, following the inability to build or secure a partnership with a platform that met the Company’s requirements. ~~GOING~~The ~~CONCERN~~Company will maintain a virtual presence in Australia to support Asia-Pacific operations, while all financial and corporate operations will be centralized in the United States.

~~The~~On ~~Company’s~~March ~~condensed~~01, ~~consolidated~~2026, ~~financial~~Apple ~~statements~~iSports ~~are~~announced ~~prepared~~that onit ahad ~~going~~signed ~~concern~~a ~~basis~~Joint ofVenture ~~accounting,~~Agreement ~~which~~(JV) ~~contemplates~~with ~~the~~Apple ~~realization~~iCasino of(AiC), ~~assets~~a ~~and~~premier ~~the~~online ~~liquidation~~gaming ~~of liabilities in the normal course of business~~company. The ~~Company~~Agreement ~~has~~is ~~not~~to ~~yet~~maximize ~~established~~its anopportunities ~~ongoing~~to ~~source~~execute ofstrategic ~~revenues~~transactions and ~~cash~~to ~~flows~~align ~~sufficient~~with toits ~~cover~~stated ~~its~~business ~~operating~~strategy. ~~costs~~This ~~and~~Agreement will allow itAiS to continue aspursuing aits ~~going~~ambitions ~~concern.~~and ~~For~~excellent ~~the~~relationships ~~Nine~~within ~~Months Ended September 30, 2025,~~ the ~~Company~~gaming ~~reported a net loss of $8,251,741, negative working capital of $6,073,549,~~ and anentertainment ~~accumulated deficit of $21~~communities,~~510,690.~~ ~~These~~in ~~conditions~~addition ~~raise substantial doubt about the Company’s ability~~ to ~~continue~~participating asin a ~~going~~revenue-sharing ~~concern~~agreement.

~~The~~In ~~Company’s~~conjunction ~~ability~~with toAiC, ~~continue as a going concern for~~ the ~~next~~Agreement 12will ~~months~~facilitate ~~from the date of this Quarterly Report is dependent upon its ability to develop additional sources of debt~~ and~~/or~~ ~~equity~~promote togaming ~~fund~~revenue ~~the~~streams ~~continued~~across ~~development of its multi~~business-~~faceted sports betting platform and ultimately achieve profitable operations. The Company plans~~ to ~~obtain such resources by relying upon continued advances from significant stockholders sufficient to meet its minimal operating expenses and seeking third~~-~~party~~business ~~equity~~(B2B) ~~and/or~~positioning ~~debt~~both ~~financing.~~companies ~~However,~~as ~~the~~highly ~~Company~~credible ~~cannot~~players ~~provide any assurances that it will be successful~~ in ~~accomplishing any of its plans. These condensed consolidated financial statements do not include any adjustments related to~~ the ~~recoverability~~delivery ~~and classification~~ of ~~assets~~global oronline ~~the~~gambling ~~amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern~~services.

~~NOTE~~The 3JV will shift the AiS strategy from B2C to B2B. ~~SUMMARY~~The OFstrategy ~~SIGNIFICANT~~is ~~ACCOUNTING~~significant ~~POLICIES~~because B2B tends to provide long-term strategic value. The result is that B2B will have a higher LTV (Loan-to-Value), which provides a lower risk ratio. As noted in the 10K that was issued in March, AiC’s primary thesis is Technical Equity, the result of multi-year specialized research, development, and engineering. This asset creates a significant “Time-to-Market” advantage, representing a technical maturity that far exceeds the standard lifecycle of a new market entrant. Its proprietary B2B infrastructure is the culmination of high-velocity development, focusing on the intersection of high-stakes wagering and decentralized finance.

~~Basis~~F-5 Table of ~~Presentation~~Contents

~~Certain~~NOTE ~~prior year amounts have been reclassified for consistency with the current year's presentation~~2. GOING ~~These reclassifications had no effect on the reported results of operations.~~ CONCERN

~~These~~The Company’s condensed consolidated financial statements ~~incorporate~~are prepared on a going concern basis of accounting, which contemplates the ~~financial~~realization ~~statements~~of assets and the liquidation of liabilities in the normal course of business. The Company ~~and~~has ~~its~~not ~~wholly~~yet ~~owned~~established ~~subsidiary,~~an ~~AiS,~~ongoing ~~AIS~~source ~~Australia~~of revenues and ~~AiSportsTek,~~cash ~~Inc.~~flows ~~All~~sufficient ~~significant~~to ~~intercompany~~cover ~~transactions~~its operating costs and ~~balances~~allow ~~have~~it ~~been~~to ~~eliminated~~continue inas ~~consolidation~~a going concern. ~~The~~For the quarter ended March 31, 2026, the Company’s ~~activities~~reported ~~are~~a ~~subject~~net toloss ~~significant~~of ~~risks~~$385,221, negative working capital of $6,213,294, and ~~uncertainties~~an accumulated deficit of $20,051,879. ~~including~~These ~~failing~~conditions toraise ~~secure~~substantial ~~additional~~doubt ~~financing~~about ~~needed~~the Company’s ability to ~~execute~~continue ~~its~~as ~~business~~a ~~plan~~going concern.

FThe Company’s ability to continue as a going concern for the next 12 months from the date of this Quarterly Report is dependent upon its ability to source additional debt and/or equity to fund the continued development of its multi-5faceted ~~Table~~gamming platform and ultimately achieve profitable operations. The Company plans to obtain such resources by relying upon continued advances from significant stockholders sufficient to meet its modest operating expenses and seeking third-party equity and/or debt financing. However, the Company cannot provide any assurances that it will be successful in accomplishing any of ~~Contents~~its plans. These condensed consolidated financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

~~The~~NOTE ~~Company~~3. SUMMARY isOF anSIGNIFICANT ~~emerging~~ACCOUNTING ~~growth company as the term is used in The Jumpstart Our Business Startups Act, enacted on April 5, 2012, and has elected to comply with certain reduced public company reporting requirements.~~POLICIES

~~Unaudited~~Basis ~~Interim~~of ~~Financial Information~~Presentation

~~The~~Certain ~~unaudited~~prior ~~interim~~year ~~condensed~~amounts ~~consolidated financial statements and related notes~~ have been ~~prepared~~reclassified ~~in accordance with U.S. GAAP~~ for ~~interim~~consistency financial information, within the rules and regulations of the United States Securities and Exchange Commission (the “SEC”). Certain information and disclosures normally included in the annual financial statements prepared in accordance with ~~U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. The unaudited interim condensed consolidated financial statements have been prepared on a basis consistent with~~ the ~~audited~~current ~~financial~~year's ~~statements and in the opinion of management, reflect all adjustments, consisting of only normal recurring adjustments, necessary for the fair~~ presentation ~~of the consolidated results for the interim periods presented and of the consolidated financial condition as of the date of the interim condensed consolidated balance sheet~~. ~~The~~These ~~financial~~reclassifications ~~data~~had ~~and~~no ~~the~~effect ~~other~~on ~~information disclosed in these notes to~~ the ~~interim~~reported ~~condensed consolidated financial statements related to the interim periods are unaudited. Unaudited interim~~ results ~~are not necessarily indicative~~ of ~~the results for the full fiscal year~~operations. These unaudited interim condensed consolidated financial statements should be read in conjunction with the consolidated financial statements of the Company for the year ended December 31, 2024, and notes thereto.

~~Use~~These condensed consolidated financial statements incorporate the financial statements of ~~Estimates~~the Company and its wholly owned subsidiary, AiS, AIS Australia and AiSportsTek, Inc. All significant intercompany transactions and balances have been eliminated in consolidation. The Company’s activities are subject to significant risks and uncertainties, including failing to secure additional financing needed to execute its business plan.

The ~~preparation~~Company ofis ~~condensed~~an ~~consolidated~~emerging ~~financial~~growth ~~statements~~company inas ~~conformity~~the ~~with~~term ~~U.S.~~is ~~GAAP~~used ~~requires~~in ~~management~~The toJumpstart ~~make~~Our ~~estimates~~Business ~~and~~Startups ~~assumptions~~Act, ~~that~~enacted ~~affect~~on ~~the~~April ~~reported amounts of assets~~5, ~~liabilities~~2021, ~~revenue,~~ and ~~expenses.~~has ~~Actual~~elected ~~results~~to ~~and~~comply ~~outcomes~~with ~~may~~certain ~~differ~~reduced ~~from~~public ~~management’s~~company ~~estimates~~reporting ~~and assumptions~~requirements.

~~Intellectual~~Unaudited ~~property~~Interim ~~rights~~Financial Information

The ~~Company~~unaudited ~~depends~~interim incondensed ~~part~~consolidated ~~upon~~financial ~~proprietary~~statements ~~technology~~ and isrelated ~~actively~~notes ~~looking~~have tobeen ~~increase~~prepared ~~and~~in ~~enhance~~accordance ~~its~~with ~~proprietary~~U.S. ~~technology~~GAAP ~~through~~for interim financial information, within the ~~acquisition~~rules and regulations of ~~third-party~~the ~~intellectual~~United ~~property.~~States AsSecurities ~~such,~~and inExchange ~~2022,~~Commission (the ~~Company~~“SEC”). ~~entered~~Certain ~~into~~information anand ~~agreement~~disclosures tonormally ~~transfer~~included ~~1,000,000~~in ~~AUD~~the (annual financial statements prepared in accordance with U.S. ~~$664,011)~~GAAP inhave ~~the~~been ~~Company’s~~condensed ~~shares~~or omitted pursuant to asuch ~~third-party~~rules inand ~~exchange~~regulations. ~~for~~The ~~certain~~unaudited ~~intellectual~~interim ~~property.~~condensed ~~During~~consolidated ~~the~~financial ~~first~~statements ~~quarter~~have ofbeen ~~2023,~~prepared ~~the~~on ~~Company~~a ~~took~~basis ~~possession~~consistent ofwith the ~~intellectual~~audited ~~property~~financial statements and ~~commenced~~in athe ~~trial~~opinion ~~period~~of tomanagement, ~~review~~reflect ~~the~~all ~~intellectual~~adjustments, ~~property;~~consisting ~~however,~~of ~~the~~only ~~Company~~normal ~~determined~~recurring ~~that~~adjustments, necessary for the ~~intellectual~~fair ~~property~~presentation ~~was~~of ~~not~~the ~~viable~~consolidated results for ~~their~~the ~~operations~~interim periods presented and ~~returned~~of the ~~intellectual~~consolidated ~~property~~financial tocondition as of the ~~third-party.~~date ~~Since~~of the ~~Company~~interim ~~took~~condensed ~~possession~~consolidated ofbalance sheet. The financial data and the ~~intellectual~~other ~~property,~~information itdisclosed ~~recognized~~in these notes to the ~~related~~interim ~~expense~~condensed ~~during~~consolidated financial statements related to the ~~first~~three-month ~~quarter~~periods ofare ~~2023;~~unaudited. ~~however,~~Unaudited ininterim ~~April~~results ~~2024,~~are not necessarily indicative of the ~~Company~~results ~~and~~for the ~~third-party~~full ~~entered~~fiscal ~~into~~year. aThese ~~binding~~unaudited ~~recission~~interim ~~agreement~~condensed ~~and~~consolidated ~~reversed~~financial ~~1,000,000~~statements ~~AUD~~should ofbe ~~accounts~~read ~~payable~~in ~~and~~conjunction ~~recognized~~with ~~forgiveness~~the ofconsolidated ~~debt~~financial ~~income~~statements of 1the Company for the year ended December 31,~~000~~ 2025,~~000~~ ~~AUD~~and ~~($658,133)~~notes thereto.

~~Foreign~~Use ~~Currency~~of ~~Transactions and Translation~~Estimates

The ~~Company’s~~preparation ~~functional~~of ~~currency~~condensed isconsolidated ~~the~~financial ~~United~~statements ~~States~~in ~~Dollar~~conformity ~~(“US~~with ~~$”)~~U.S. ~~The~~GAAP ~~Company’s~~requires ~~wholly~~management ~~owned~~to ~~subsidiary~~make estimates and assumptions that affect the reported amounts of assets, ~~AIS~~liabilities, ~~Australia’s~~revenue, ~~functional~~and ~~currency~~expenses. inActual ~~which~~results itand ~~operates~~outcomes ismay ~~Australian~~differ ~~Dollars~~from ~~(“AUD”)~~management’s estimates and assumptions.

~~For~~Intellectual ~~the~~property purpose of presenting these condensed consolidated financial statements, the reporting currency is US$. AIS Australia’s assets and liabilities are expressed in US$ at the exchange rate on the balance sheet date, stockholder’s equity accounts are translated at historical rates, and income and expense items are translated at the average exchange rate during the period The resulting translation adjustments are reported under accumulated other comprehensive income in the stockholder’s deficit section of the balance sheets.rights

FThe Company depends in part upon proprietary technology and is actively looking to increase and enhance its proprietary technology through the acquisition of third-6party ~~Table~~intellectual property. As such, in 2022, the Company entered into an agreement to transfer 1,000,000 AUD (U.S. $664,011) in the Company’s shares to a third-party in exchange for certain intellectual property. During the first quarter of ~~Contents~~2023, the Company took possession of the intellectual property and commenced a trial period to review the intellectual property; however, the Company determined that the intellectual property was not viable for their operations and returned the intellectual property to the third-party. Since the Company took possession of the intellectual property, it recognized the related expense during the first quarter of 2023; however, in April 2024, the Company and the third-party entered into a binding recission agreement and reversed 1,000,000 AUD of accounts payable and recognized forgiveness of debt income of 1,000,000 AUD ($658,133).

~~Transactions~~Foreign inCurrency ~~currencies~~Transactions ~~other~~and than the entity’s functional currency are recorded at the rates of exchange prevailing on the date of the transaction. Gains or losses resulting from transactions in currencies other than the functional currencies are recognized as part of operating expenses in the condensed consolidated statement of comprehensive loss.Translation

~~Exchange~~The ~~rates~~Company’s ~~used~~functional ~~for~~currency is the ~~translations~~United ~~are~~States asDollar ~~follows:~~(“US $”). The Company’s wholly owned subsidiary, AiS Australia’s functional currency in which it operates is Australian Dollars (“AUD”).

AUD to U.S. $	Period End		Average
December 31, 2024		0.6219		0.6597
September 30, 2025		0.6609		0.6543
September 30, 2024		0.6919		0.6585

For the purpose of presenting these condensed consolidated financial statements, the reporting currency is US$. AiS Australia’s assets and liabilities are expressed in US$ at the exchange rate on the balance sheet date, stockholder’s equity accounts are translated at historical rates, and income and expense items are translated at the average exchange rate during the period The resulting translation adjustments are reported under accumulated other comprehensive income in the stockholder’s equity section of the balance sheets.

~~Fair~~F-6 ~~Values~~Table of ~~Financial Instruments~~Contents

~~The~~Transactions ~~Company~~in ~~adopted~~currencies ~~Accounting~~other ~~Standards~~than ~~Codification~~the ~~(“ASC”)~~entity’s ~~820~~functional ~~“Fair~~currency ~~Value~~are ~~Measurements,”~~recorded ~~which~~at ~~defines~~the ~~fair~~rates ~~value,~~of ~~establishes~~exchange aprevailing ~~three-level~~on ~~valuation~~the ~~hierarchy~~date ~~for disclosures~~ of ~~fair~~the ~~value measurement, and enhances disclosure requirements for fair value measures~~transaction. ~~Current~~Gains ~~assets~~or ~~and~~losses ~~current~~resulting ~~liabilities~~from ~~qualify~~transactions asin ~~financial~~currencies ~~instruments~~other ~~and~~than ~~management~~the ~~believes~~functional ~~their~~currencies ~~carrying amounts~~ are arecognized ~~reasonable~~as ~~estimate~~part of ~~fair~~operating ~~value~~expenses ~~because~~in of the ~~short~~condensed ~~period~~consolidated ofstatement ~~time between the origination~~ of ~~such~~comprehensive ~~instruments and their expected realization and if applicable, their current interest rate is equivalent to interest rates currently available~~loss. ~~The three levels are defined as follows:~~

·Exchange ~~Level~~rates 1used ~~— inputs to the valuation methodology are quoted prices (unadjusted)~~ for ~~identical assets or liabilities in active markets. · Level 2 — inputs to~~ the ~~valuation~~translations ~~methodology include quoted prices for similar assets and liabilities in active markets, and inputs that~~ are ~~observable~~as for the assets or liabilities, either directly or indirectly, for substantially the full term of the financial instruments. · Level 3 — inputs to the valuation methodology are unobservable and significant to the fair value.follows:

As of the balance sheet date, the estimated fair values of accounts payable, accrued expenses, loan payable – related parties, and due to related party approximated their fair values due to the short-term nature of these instruments. The fair value of the Company’s recently issued notes receivable approximates its carrying value due to the recency of its issuance relative to September 30, 2025, which was otherwise issued at market terms that the Company believes would be currently available for similar loan issuances. Determining which category an asset or liability falls within the hierarchy requires significant judgment. The Company evaluates the hierarchy disclosures each reporting period.

AUD to U.S. $	Period End		Average
December 31, 2025		0.6695		0.6450
March 31, 2026		0.6855		0.6956
March 31, 2025		0.6235		0.6277

~~Related~~Fair ~~Party~~Values ~~Transactions~~of Financial Instruments

The Company adopted Accounting Standards Codification (“ASC”) ~~850~~820 “Fair Value Measurements,” ~~Related~~which ~~Party~~defines ~~Disclosures~~fair value, ~~for~~establishes ~~the~~a ~~identification~~three-level valuation hierarchy for disclosures of ~~related~~fair ~~parties~~value measurement, and ~~disclosure~~enhances ofdisclosures ~~related~~requirements ~~party~~for ~~transactions~~fair value measures. ~~See~~Current ~~Note~~assets 5and ~~below~~current ~~for~~liabilities ~~details~~qualified as financial instruments and management believes their carrying amounts are a reasonable estimate of ~~related~~fair ~~party~~value ~~transactions~~because inof the short period ~~presented~~of time between the origination of such instruments and their expected realization and if applicable, their current interest rate is equivalent to interest rates currently available. The three levels are defined as follow:

~~Cash~~· Level 1 — inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. · Level 2 — inputs to the valuation methodology include quoted prices for similar assets and ~~Cash~~liabilities ~~Equivalents~~in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments. · Level 3 — inputs to the valuation methodology are unobservable and significant to the fair value.

~~The~~As ~~Company~~of ~~maintains~~the ~~cash~~balance ~~balances~~sheet indate, athe ~~non-interest-bearing~~estimated ~~account~~fair ~~that~~values ~~currently~~of ~~does~~accounts ~~not~~payable, ~~exceed~~accrued ~~federally~~expenses, ~~insured~~loan ~~limits.~~payable ~~Australian~~– ~~bank~~related ~~accounts~~parties, ~~are~~and ~~insured~~due ~~with~~to ~~deposit~~related ~~protection~~party upapproximated totheir ~~250,000~~fair ~~AUD~~values bydue to the ~~Financial~~short-term ~~Claims~~nature ~~Scheme~~of ~~per~~these ~~holder~~instruments. ~~U.S.~~The ~~bank~~fair ~~accounts~~value ~~are~~of ~~insured~~the ~~with~~Company’s ~~deposit~~recently ~~protection~~issued upnotes receivable approximates its carrying value due to ~~$250~~the recency of its issuance relative to March 31,~~000~~ by2026, ~~the~~which ~~Federal~~was ~~Deposit~~otherwise ~~Insurance~~issued ~~Corporation~~at ~~per~~market ~~bank.~~terms ~~The~~that the Company ~~considers~~believes ~~all~~would ~~highly~~be ~~liquid~~currently ~~investments~~available ~~purchased~~for ~~with~~similar anloan ~~original~~issuances. ~~maturity~~Determining ofwhich ~~three~~category ~~months~~an asset or ~~less~~liability tofalls bewithin ~~cash~~the ~~equivalents~~hierarchy requires significant judgment. The Company evaluates the hierarchy disclosures each reporting period.

~~Deposits~~Related Party Transactions

InThe ~~April 2024, the~~ Company ~~entered~~adopted ~~into~~ASC a term sheet agreement for the proposed purchase of a customer database and web domain from an Australian proprietary limited company. The completion of the proposed purchase of these certain assets is subject to850, ~~among~~Related ~~other~~Party ~~things~~Disclosures, ~~the~~for ~~completion of due diligence,~~ the ~~negotiation~~identification of ~~definitive~~related ~~agreements~~parties ~~(including an asset purchase agreement), the satisfaction of the conditions negotiated therein, approval of the transaction by the board~~ and ~~stockholders~~disclosure of ~~both~~related ~~companies,~~party ~~as well as regulatory approvals and other customary conditions~~transactions. ~~There~~See ~~can~~Note 5 bebelow nofor ~~assurance~~details ~~that the definitive agreements will be entered into or that the proposed purchase~~ of ~~these~~related ~~certain~~party ~~assets~~transactions will be consummated on the terms or timeframe currently contemplated or at all. As of September 30, 2025, the Company has not yet executed the definitive agreements. Concurrent with the term sheet, the Company paid a deposit of 60,000 AUD (U.S. $39,656), which is included in ~~deposits on~~ the ~~consolidated~~period ~~balance sheet as of September 30, 2025~~presented.

InCash ~~November 2024, the Company entered into a Letter of Intent for the purchase of broadband infrastructure~~ and ~~private~~Cash 5G LTE networks. The completion of the proposed purchase of these assets is subject to, among other things, the completion of due diligence, negotiation of the Purchase Price, and a definitive agreement. As of September 30, 2025, the Company has not yet executed the definitive agreements. Concurrent with the Letter of Intent, the Company paid a deposit of $50,000. On May 14, 2025, we entered into a final letter of intent, for which we paid a total of $149,900, which is included in deposits on the consolidated balance sheet as of September 30, 2025. On or about July 13, 2025, the proposed transaction is no longer viable, and the Company will no longer be purchasing the referenced broadband infrastructure.Equivalents

~~Convertible~~The ~~Notes~~Company ~~Receivable~~maintains cash balances in a non-interest-bearing account that currently does not exceed federally insured limits. Australian bank accounts are insured with deposit protection up to 250,000 AUD. U.S. bank accounts are insured with deposit protection up to $250,000. The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.

~~Notes receivable are classified as held~~F-~~for-investment~~7 ~~based~~Table onof the Company’s intent and ability to hold the loans for the foreseeable future or until maturity. Notes receivable are carried at amortized cost and are reduced by loan origination costs and the allowance for estimated credit losses, as necessary. Contents

~~F-7 Table of Contents~~Deposits

~~Provisions~~In April 2024, the Company entered into a term sheet agreement for ~~credit~~the ~~losses~~proposed ~~are~~purchase ~~charged~~of toa ~~operations~~customer indatabase ~~amounts~~and ~~sufficient~~web todomain ~~maintain~~from an Australian proprietary limited company. The completion of the ~~allowance~~proposed ~~for~~purchase ~~credit~~of ~~losses~~these atcertain ~~levels~~assets ~~considered~~is ~~adequate~~subject to, ~~cover~~among ~~expected~~other ~~credit~~things, ~~losses~~the oncompletion of due diligence, the ~~loans.~~negotiation Inof ~~determining~~definitive ~~expected~~agreements ~~credit~~(including ~~losses~~an asset purchase agreement), the ~~Company~~satisfaction ~~considers~~of ~~its~~the ~~historical~~conditions ~~level~~negotiated therein, approval of ~~credit~~the ~~losses,~~transaction ~~current~~by ~~economic~~the ~~trends,~~board and ~~reasonable~~stockholders of both companies, as well as regulatory approvals and ~~supportable~~other ~~forecasts~~customary conditions. There can be no assurance that ~~affect~~the definitive agreements will be entered into or that the ~~collectability~~proposed purchase of these certain assets will be consummated on the ~~future~~terms ~~cash~~or ~~flows~~timeframe currently contemplated or at all. Concurrent with the term sheet, the Company paid a deposit of 60,000 AUD (U.S. $37,410). The deposit, was written off as a nonrefundable deposit under selling, general, and administrative expense on the income statement as of December 31, 2025, as the Company will no longer be moving forward with the deal.

~~The~~In November 2024, the Company ~~recognizes~~entered ~~interest~~into ~~income~~a onLetter ~~loans,~~of ~~including~~Intent for the ~~amortization~~purchase of ~~discounts~~broadband infrastructure and ~~premiums,~~private ~~using~~5G ~~the~~LTE ~~effective interest method~~networks. The ~~effective~~completion ~~interest~~of ~~method~~the isproposed ~~applied~~purchase onof athese ~~loan-by-loan~~certain ~~basis~~assets ~~when~~is ~~the~~subject ~~collectability~~to, ofamong other things, the ~~future~~completion ~~payments~~of isdue ~~reasonably~~diligence, ~~assured.~~negotiation ~~Interest~~of ~~income~~the isPurchase ~~accrued~~Price, onand ~~the~~a ~~unpaid~~definitive ~~principal~~agreement. ~~balance~~Concurrent ~~unless~~with the ~~collectability~~Letter of Intent, the ~~loan~~Company ispaid ina ~~doubt~~deposit of $50,000. ~~Loans~~The ~~are~~deposit, ~~placed~~was onwritten ~~non-accrual~~off ~~status~~as ifa ~~the~~nonrefundable ~~collection~~deposit ofunder ~~principal~~selling, general, and ~~interest~~administrative isexpense ~~considered~~on ~~doubtful,~~the ~~which~~income isstatement ~~typically~~as 90of ~~days~~December ~~after~~31, 2025, as the ~~loan~~Company ~~becomes~~will ~~delinquent~~no longer be moving forward with the deal.

~~Revenue~~In ~~Recognition~~July 2025, the Company entered into a binding agreement to purchase LBC Enterprise Pty Ltd (“Lucky Bet”), a gaming platform provider. As a part of the agreement management made a deposit of AUD $16,542 (U.S. $10,980) towards legal fees. The deposit, was written off as a nonrefundable deposit under selling, general, and administrative expense on the income statement as of March 31, 2026, as the Company has decided not to proceed with the acquisition of Lucky Bet following further due diligence.

~~The~~Investment ~~Company~~in ~~determines~~Joint ~~revenue recognition through the following steps:~~Venture

~~Step~~On 1:February ~~Identify~~28, 2026, the ~~contract~~Company entered into a Joint Venture Agreement (sthe “JV Agreement”) with ~~customers~~AiC Enterprise LLC to supply gaming products platform and technical services to business enterprise and consumer clients. This JV will be 50% owned by the Company and 50% owned by AiC Enterprise LLC. AiC Enterprise LLC provides a robust global online crypto-enabled gaming platform, which is fully functioning and operational, a fully capable technological function suitable for deployment on a business enterprise basis, and an agentic AI driven marketing system.

~~Step~~The 2:Company ~~Identify~~has ~~the~~an ~~performance~~investment ~~obligations~~in an entity in which it has significant influence but not a controlling financial interest. The Company accounts for these investments in accordance with ASC 323, Investments-Equity Method and Joint Ventures ("ASC 323"). The Company was not required to pay cash for its ownership interest and contributed Licensed Marks (as defined in the ~~contract~~JV Agreement); therefore, is no investment balance on the consolidated balance sheet as of March 31, 2026.

~~Step~~Convertible 3:Notes ~~Determine the transaction price~~Receivable

~~Step~~Notes 4:receivable ~~Allocate~~are classified as held-for-investment based on the ~~transaction~~Company’s ~~price~~intent and ability to ~~performance~~hold ~~obligations~~the inloans for the ~~contract~~foreseeable future or until maturity. Notes receivable are carried at amortized cost and are reduced by loan origination costs and the allowance for estimated credit losses, as necessary.

~~Step~~F-8 5:Table ~~Recognize~~of ~~revenue when the entity satisfies a performance obligation~~Contents

~~Revenue~~Provisions isfor ~~recognized~~credit ~~when~~losses ~~performance obligations~~ are ~~satisfied~~charged ~~through~~to ~~the~~operations ~~transfer~~in ofamounts ~~control~~sufficient ~~of promised goods or services~~ to maintain the ~~Company’s~~allowance ~~customers~~for incredit anlosses ~~amount~~at ~~that~~levels ~~reflects~~considered ~~the~~adequate ~~consideration expected~~ to becover ~~received~~expected incredit ~~exchange~~losses ~~for~~on ~~transferring~~the ~~goods or services to customers~~loans. ~~Control~~In ~~transfers~~determining ~~once~~expected acredit ~~customer~~losses, ~~has~~ the ~~ability~~Company toconsiders ~~direct~~its ~~the~~historical ~~use~~level of, ~~and~~credit ~~obtain~~losses, ~~substantially~~current ~~all~~economic oftrends, ~~the~~and ~~benefits~~reasonable ~~from,~~and ~~the~~supportable ~~product.~~forecasts ~~This~~that ~~includes~~affect the ~~transfer~~collectability of ~~legal title, physical possession,~~ the ~~risks~~future ~~and~~cash ~~rewards of ownership, and customer acceptance~~flows.

~~Comprehensive~~The Company recognizes interest income ~~(loss)~~on loans, including the amortization of discounts and premiums, using the effective interest method. The effective interest method is applied on a loan-by-loan basis when collectability of the future payments is reasonably assured. Interest income is accrued on the unpaid principal balance unless the collectability of the loan is in doubt. Loans are placed on non-accrual status if the collection of principal and interest is considered doubtful, which is typically 90 days after the loan becomes delinquent.

~~The~~Revenue Company follows ASC 220 in reporting comprehensive income (loss). Comprehensive income (loss) is a more inclusive financial reporting methodology that includes disclosure of certain financial information that historically has not been recognized in the calculation of net income (loss). Recognition

~~Earnings~~The ~~(Loss)~~Company ~~Per~~determines ~~Share~~revenue recognition through the following steps:

~~The~~Step ~~Company~~1: ~~follows~~Identify ~~ASC 260 when reporting earnings (loss) per share (EPS), resulting in~~ the ~~presentation of basic and diluted earnings~~ contract(loss) per share. Basic EPS is computed by dividing net income (loss) by the weighted average number of common shares outstanding for the period. Diluted EPS is computed by dividing net income (loss) by the weighted average shares outstanding, assuming all dilutive potential common shares were issued. Diluted EPS is not presented when its effect is anti-dilutive. The Company considers the 28,967,492 shares of common stock related to the Company’s stock options and warrants as well as notes payable outstanding to be potentially dilutive securities that can be convertible into shares of Common Stock. As such they are excluded from the calculation of diluted net income (Loss) ~~per~~with ~~share because their inclusion would have been antidilutive.~~customers

~~Income~~Step ~~Taxes~~2: Identify the performance obligations in the contract

~~The~~Step ~~Company~~3: ~~accounts~~Determine ~~for income taxes pursuant to FASB ASC 740. Deferred tax assets and liabilities are determined based on temporary differences between~~ the ~~bases~~transaction of certain assets and liabilities for income tax and financial reporting purposes. The deferred tax assets and liabilities are classified according to the financial statement classification of the assets and liabilities generating the differences.price

~~F-8~~Step ~~Table~~4: ofAllocate ~~Contents~~the transaction price to performance obligations in the contract

~~The~~Step ~~Company~~5: ~~maintains~~Recognize arevenue ~~valuation~~when ~~allowance with respect to deferred tax assets. The Company establishes a valuation allowance based upon~~ the ~~potential~~entity ~~likelihood~~satisfies of realizing the deferred tax asset and taking into consideration the Company’s condensed consolidated financial position and results of operations for the current period. Future realization of the deferred tax benefit depends on the existence of sufficient taxable income within the carry-forward period under the Federal tax laws. Changes in circumstances, such as the Company generating taxable income, could cause a ~~change~~performance ~~in judgment about the realizability of the related deferred tax asset. Any change in the valuation allowance will be included in income in the year of the change in estimates.~~obligation

~~The~~Revenue ~~Company evaluates tax positions in a two-step process. The Company first determines whether it~~ is ~~more~~recognized ~~likely~~when ~~than~~performance ~~not~~obligations ~~that~~are asatisfied ~~tax~~through ~~position will be sustained upon examination, based on~~ the ~~technical~~transfer ~~merits~~ of ~~the~~control ~~position.~~of Ifpromised agoods ~~tax~~or ~~position~~services ~~meets~~to the ~~more-likely-than-not~~Company’s ~~recognition~~customers ~~threshold,~~in itan isamount ~~then~~that ~~measured~~reflects ~~to determine~~ the ~~amount~~consideration ofexpected ~~benefit~~ to ~~recognize~~be received in ~~the~~exchange ~~financial~~for ~~statements.~~transferring ~~The~~goods ~~tax~~or ~~position~~services isto ~~measured~~customers. asControl ~~the~~transfers ~~largest~~once ~~amount~~a ofcustomer ~~benefit~~has ~~that~~the isability ~~greater than 50% likely~~ to bedirect ~~realized~~the ~~upon~~use ~~ultimate~~of, ~~settlement. The Company classifies gross interest~~ and ~~penalties~~obtain ~~and~~substantially ~~unrecognized~~all ~~tax~~of the benefits ~~that~~from, ~~are~~the ~~not~~product. ~~expected~~This toincludes ~~result~~the intransfer ~~payment~~of orlegal ~~receipt~~title, ofphysical ~~cash~~possession, ~~within~~the ~~one~~risks ~~year~~and asrewards ~~long-term~~of ~~liabilities~~ownership, inand ~~the~~customer ~~financial statements~~acceptance.

~~Accounting~~Comprehensive ~~Pronouncements~~income ~~Not~~(loss) ~~Yet Adopted~~

InThe ~~December~~Company ~~2023,~~follows ~~the~~ASC ~~FASB~~220 ~~issued~~in ~~ASU~~reporting ~~No.~~comprehensive ~~2023-09,~~income ~~Income Taxes~~ (~~Topic 740~~loss):. ~~Improvements~~Comprehensive toincome ~~Income Tax Disclosures~~ (~~ASU 2023-09~~loss), ~~which~~is ~~improves~~a ~~the~~more ~~transparency~~inclusive offinancial ~~income~~reporting ~~tax~~methodology ~~disclosures~~that byincludes ~~requiring~~disclosure ~~consistent categories and greater disaggregation~~ of ~~information in the effective tax rate reconciliation and income taxes paid disaggregated by jurisdiction. It also includes~~ certain ~~other~~financial ~~amendments~~information tothat ~~improve~~historically ~~the~~has ~~effectiveness~~not ofbeen ~~income~~recognized ~~tax~~in ~~disclosures. This guidance will be effective for~~ the ~~annual~~calculation periods beginning the year ended December 31, 2025. Early adoption is permitted. Upon adoption, the guidance can be applied prospectively or retrospectively. The Company is currently evaluating the impact of ~~this~~net ~~accounting~~income ~~standard on its condensed consolidated financial statements~~(loss).

InEarnings ~~March 2024, the FASB Issued ASU No. 2024-01, Compensation - Stock Compensation~~ (~~Topic 718~~Loss): ~~Scope~~Per Application of Profits Interest and Similar Awards, which clarifies the accounting for profit interest. This update did not have a material impact on the Corporation’s consolidated financial statements and related disclosures.Share

InThe ~~March~~Company ~~2024~~follows ASC 260 when reporting earnings (loss) per share (EPS), resulting in the ~~FASB~~presentation ~~Issued~~of ~~ASU~~basic Noand diluted earnings (loss) per share. ~~2024-02,~~Basic ~~Codification~~EPS ~~Improvements~~is -computed ~~Amendments~~by todividing ~~Remove~~net ~~References~~income to(loss) by the ~~Concepts~~weighted ~~Statements,~~average ~~which~~number ~~removes~~of ~~various~~common ~~references~~shares tooutstanding for the ~~Concepts~~period. ~~Statements~~Diluted ~~from~~EPS is computed by dividing net income (loss) by the ~~FASB~~weighted ~~Accounting~~average ~~Standards~~shares ~~Codification~~outstanding, assuming all dilutive potential common shares were issued. ~~This~~Diluted ~~update~~EPS ~~did~~is not ~~have~~presented awhen ~~material~~its ~~impact~~effect onis anti-dilutive. The Company considers the ~~Corporation~~18,967,492 shares of common stock related to the Company’s ~~consolidated~~stock ~~financial~~options ~~statements~~ and ~~related~~warrants, ~~disclosures~~as well as notes payable outstanding, to be potentially dilutive securities that can be convertible into shares of Common Stock. As such they are excluded from the calculation of diluted net income (Loss) per share because their inclusion would have been antidilutive.

InIncome March 2025, the FASB issued ASU No. 2025-02, Liabilities (Topic 405): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 122, which amends an SEC paragraph noted in Codification pursuant to the issuance of SEC Staff accounting Bulletin No. 112 which removes text of SAB Topic 5FF, Accounting for Obligations To Safeguard Crypto-Assets an Entity Holds for Its Platform Users. This update did not have a material impact on the Corporation’s consolidated financial statements and related disclosures. Taxes

~~NOTE~~The 4Company accounts for income taxes pursuant to FASB ASC 740. ~~CONVERTIBLE~~Deferred ~~NOTES~~tax ~~RECEIVABLE~~assets and liabilities are determined based on temporary differences between the bases of certain assets and liabilities for income tax and financial reporting purposes. The deferred tax assets and liabilities are classified according to the financial statement classification of the assets and liabilities generating the differences.

On March 6, 2024, the Company entered into a Convertible Promissory Note Purchase Agreement with SeaPort Inc., whereby the Company agreed to loan a maximum of $1,000,000 to SeaPort, Inc. The note is convertible into common shares of Seaport, Inc. at a conversion price equal to the preF-~~money~~9 ~~investment~~Table ~~(as defined in the agreement) divided by the aggregate number~~ of fully diluted shares of Seaport Inc.’s common stock as of the conversion date. As of September 30, 2025, the Company had loaned $80,000 to SeaPort, Inc. with an annual interest rate of 5% per year. The loan is structured with several maturity dates of March 6, 2027, April 29, 2027, and May 28, 2027. During the three and nine months ended September 30, 2025, the Company recorded $1,008 and $2,992 in interest income related to the loan, respectively. As of September 30, 2025, the Company has accrued $5,990 of interest income related to the loan. During the three months ended September 30, 2024, the Company has accrued $1,008 of interest income related to the loan.Contents

FThe Company maintains a valuation allowance with respect to deferred tax assets. The Company establishes a valuation allowance based upon the potential likelihood of realizing the deferred tax asset and taking into consideration the Company’s condensed consolidated financial position and results of operations for the current period. Future realization of the deferred tax benefit depends on the existence of sufficient taxable income within the carry-9forward ~~Table~~period under the Federal tax laws. Changes in circumstances, such as the Company generating taxable income, could cause a change in judgment about the realizability of ~~Contents~~the related deferred tax asset. Any change in the valuation allowance will be included in income in the year of the change in estimates.

~~NOTE~~The 5Company evaluates tax positions in a two-step process. ~~RELATED~~The ~~PARTIES~~Company first determines whether it is more likely than not that a tax position will be sustained upon examination, based on the technical merits of the position. If a tax position meets the more-likely-than-not recognition threshold, it is then measured to determine the amount of benefit to recognize in the financial statements. The tax position is measured as the largest amount of benefit that is greater than 50% likely to be realized upon ultimate settlement. The Company classifies gross interest and penalties and unrecognized tax benefits that are not expected to result in payment or receipt of cash within one year as long-term liabilities in the financial statements.

~~Related~~Recent ~~Party~~Accounting ~~Payables~~Pronouncements

Related Party	Note	September 30,2025		December 31, 2024
Cres Discretionary Trust No. 2	(a)	$	1,462,714	$	3,064,914
Apple iSports Investment Group Pty	(b)		172,144		161,975
ABA Investment Group Pty Ltd	(c)		297,615		280,033
Utti Oco Pty Ltd	(d)		68,970		68,970
Mt. Wills Gold Mines Pty Ltd	(e)		21,550		21,550
Total loan payable			2,022,993		3,597,442
Cres Discretionary Trust No. 2	(a)		23,229		125,222
Apple iSports Investment Group Pty	(b)		16,977		12,379
ABA Investment Group Pty Ltd	(c)		24,203		16,559
Total accrued interest			64,409		154,160
Due to Director	(f)		4,999		4,999
Total Due to related party		$	4,999	$	4,999

In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures (ASU 2023-07), which requires an enhanced disclosure of significant segment expenses on an annual and interim basis. The amendments in this Update affect the reporting of each segment's profit or loss during the period beginning the year ended December 31, 2024, and for the interim periods beginning January 1, 2025. The Company adopted this guidance retrospectively on December 31, 2024. Refer to Note 11, segment reporting for the inclusion of the new required disclosure.

		Three Months Ended				Nine Months Ended
		September 30,				September 30,
		2025		2024		2025		2024
Related party interest expenses:
Cres Discretionary Trust No. 2	(a)		10,159		18,262		23,577		51,106
Apple iSports Investment Group Pty	(b)		1,275		2,218		3,782		6,654
ABA Investment Group Pty Ltd	(c)		2,204		1,283		6,538		3,235
Total related party interest expenses			13,637		21,763		33,896		60,995

In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (ASU 2023-09), which improves the transparency of income tax disclosures by requiring consistent categories and greater disaggregation of information in the effective tax rate reconciliation and income taxes paid disaggregated by jurisdiction. It also includes certain other amendments to improve the effectiveness of income tax disclosures. This guidance will be effective for the annual periods beginning the year ended December 31, 2025. Upon further analysis, this updated did not have a material impact on the Corporation’s consolidated financial statements and related disclosures.

a)In OnMarch ~~May 30~~2024, ~~2019,~~ the ~~Company~~FASB ~~entered~~Issued ~~into~~ASU aNo. ~~loan~~2024-01, ~~agreement~~Compensation ~~with~~- ~~Cres~~Stock ~~Discretionary~~Compensation ~~Trust No.2~~ (~~the~~Topic ~~“Lender”~~718).: ~~The~~Scope ~~Company’s~~Application ~~director is the sole officer and controlling stockholder~~ of ~~the~~Profits ~~Lender.~~Interest ~~The Lender is also the Company’s majority shareholder. The loan is unsecured, has a 3% annual interest rate,~~ and isSimilar ~~payable on demand by the Lender. On January 9~~Awards, ~~2025, the Company and Cres Pty Ltd at Cres Discretionary Trust No 2 (“Cres”) entered into a loan conversion agreement by~~ which ~~the~~clarifies ~~Company converted and discharged certain outstanding loans to~~ the ~~Company~~accounting ~~in exchange~~ for ~~certain~~profit ~~shares of the Company’s common stock~~interest. ~~The~~This ~~loan~~update ~~converted~~did bynot ~~Cres~~have ~~was~~a ~~$2,807,759,~~material ~~resulting~~impact ~~in the issuance of 11,231,040 shares of common stock to Cres. Of the total $2,807,759 converted, $124,790 represents accrued interest~~ on the ~~Loan~~Corporation’s ~~through~~consolidated ~~the~~financial ~~Effective~~statements ~~Date,~~and ~~with~~related ~~the remaining amount $2,682,970, representing the principal amount of the Loan as of the Effective Date~~disclosures.

b)In OnMarch ~~April 8~~2024, ~~2022,~~ the ~~Company’s~~FASB ~~wholly-owned~~Issued ~~subsidiary,~~ASU ~~AIS~~No. ~~Australia~~2024-02, ~~entered~~Codification ~~into~~Improvements a- ~~loan~~Amendments ~~agreement~~to ~~with~~Remove ~~Apple~~References ~~iSports~~to ~~Investment~~the ~~Group~~Concepts ~~Pty~~Statements, ~~Ltd~~which ~~(the~~removes ~~“Subsidiary~~various ~~Lender”).~~references ~~The~~to ~~Subsidiary~~the ~~Lender~~Concepts isStatements ~~100%~~from ~~owned by~~ the ~~director~~FASB ofAccounting ~~the~~Standards ~~Company~~Codification. ~~The~~This ~~loan~~update isdid ~~unsecured,~~not ~~has~~have a 3%material ~~annual~~impact ~~interest~~on ~~rate,~~the ~~and~~Corporation’s isconsolidated ~~payable~~financial onstatements ~~demand~~and byrelated ~~the Subsidiary Lender~~disclosures.

c)In OnMarch ~~April 8~~2025, ~~2022,~~ the ~~Company’s~~FASB ~~wholly~~issued ~~owned~~ASU ~~subsidiary,~~No. ~~AIS Australia~~2025-02, ~~entered~~Liabilities ~~into~~(Topic a405): ~~loan~~Amendments ~~agreement~~to ~~with~~SEC ~~ABA~~Paragraphs ~~Investment~~Pursuant ~~Group~~to ~~Ltd~~SEC ~~(the~~Staff ~~“Subsidiary~~Accounting ~~Lender~~Bulletin ~~2”)~~No. ~~Subsidiary~~122, ~~Lender~~which 2amends isan ~~100%~~SEC ~~owned~~paragraph bynoted in Codification pursuant to the ~~director~~issuance of ~~the~~SEC ~~Company~~Staff accounting Bulletin No. ~~The~~112 ~~loan~~which isremoves ~~unsecured~~text of SAB Topic 5FF, ~~has~~Accounting afor 3%Obligations ~~annualized~~To ~~interest~~Safeguard ~~rate,~~Crypto-Assets ~~and~~an isEntity ~~payable~~Holds onfor ~~demand~~Its byPlatform Users. This update did not have a material impact on the ~~Subsidiary~~Corporation’s ~~Lender~~consolidated 2financial statements and related disclosures.

d)NOTE ~~On March 31, 2022, the Company entered into a loan agreement with Utti Pty Ltd (“Utti”)~~4. CONVERTIBLE ~~Utti~~NOTES ~~is owned by a director of the Company. The loan is unsecured, bears interest at a rate of 3%, and is payable upon demand.~~ RECEIVABLE

e) On March 316, ~~2022~~2024, the Company entered into a ~~loan~~Convertible ~~agreement~~Promissory Note Purchase Agreement with MtSeaPort Inc., ~~Wills~~whereas ~~Gold~~the ~~Mines~~Company ~~Pty~~agreed ~~Ltd~~to ~~(“Mt.~~loan ~~Wills”)~~a maximum of $1,000,000 to SeaPort, Inc. The ~~Company~~note is convertible into common shares of Seaport, Inc. at a conversion price equal to the pre-money investment (as defined in the agreement) divided by the aggregate number of fully diluted shares of Seaport Inc.’s ~~director~~common isstock ~~also~~as aof ~~director~~the ~~and~~conversion ~~shareholder~~date. As of MtMarch 31, 2026, the Company had loaned $80,000 to SeaPort, Inc. ~~Wills~~with an annual interest rate of 5% per year. The loan is ~~unsecured~~structured with several maturity dates of March 6, ~~bears~~2027, April 29, 2027, and May 28, 2027. During the three months ended March 31, 2026, the Company recorded $986 in interest atincome arelated ~~rate~~to the loan respectively. As of 3%March 31, ~~and~~2026, isthe ~~payable~~Company ~~upon~~has ~~demand~~accrued $7,984 of interest income related to the loan.

f)F-10 ATable ~~director~~ of ~~the Company has advanced cash to the Company. The advances were unsecured and interest-free.~~Contents

NOTE 65. RELATED ~~INCOME TAXES~~PARTIES

~~The~~Related ~~Company~~Party utilized the asset and liability method of accounting for income taxes in accordance with FASB ASC 740-10. If it is more likely than not that some portion or all of a deferred tax asset will not be realized, a valuation allowance is recognized.Payables

a. United States (U.S.)

Related Party	Note	March 31, 2026		December 31, 2025
Cres Discretionary Trust No. 2	(a)	$	1,853,019	$	1,695,105
Apple iSports Investment Group Pty	(b)		178,544		174,379
ABA Investment Group Pty Ltd	(c)		308,681		301,480
Utti Oco Pty Ltd	(d)		68,970		68,970
Mt. Wills Gold Mines Pty Ltd	(e)		21,550		21,550
Total loan payable		$	2,430,764	$	2,261,484

Cres Discretionary Trust No. 2	(a)		42,777		34,648
Apple iSports Investment Group Pty	(b)		20,264		18,501
ABA Investment Group Pty Ltd	(c)		29,695		26,772
Total accrued interest		$	92,736	$	79,921

Due to Director	(f)		4,999		4,999
Total Due to related party		$	4,999	$	4,999

The Company is subject to U.S. tax laws at a tax rate of 21%. No provision for US federal income taxes has been made as the Company had no taxable income for the three and nine months ended September 30, 2025 and 2024. The Company is subject to the State of Delaware tax laws at a tax rate of 8.7%.


		Three Months Ended
		March 31,
		2026		2025
Related party interest expenses:

Cres Discretionary Trust No. 2	(a)	$	7,728	$	6,704
Apple iSports Investment Group Pty	(b)		1,340		2,068
ABA Investment Group Pty Ltd	(c)		2,317		1,196
Total related party interest expenses		$	11,386	$	9,968

~~F-10~~a) ~~Table~~On May 30, 2019, the Company entered into a loan agreement with Cres Discretionary Trust No.2 (the “Lender”). The Company’s director is the sole officer and controlling stockholder of ~~Contents~~the Lender. The Lender also is the Company’s majority shareholder. The loan is unsecured, has a 3% annualized interest rate, and is payable on demand by the Lender. On January 9, 2025, the Company and Cres Pty Ltd at Cres Discretionary Trust No 2 (“Cres”) entered into a loan conversion agreement by which the Company converted and discharged certain outstanding loans to the Company in exchange for certain shares of the Company’s common stock. The loan converted by Cres was $2,807,760 resulting in the issuance of 11,231,040 shares of common stock to Cres. Of the total $2,807,760 converted, $124,790 represents accrued interest on the Loan through the Effective Date, with the remaining amount $2,682,970 representing the principal amount of the Loan as of the Effective Date.

b.) On April 8, 2022, the Company’s wholly-owned subsidiary, AiS Australia entered into a loan agreement with Apple iSports Investment Group Pty Ltd (AUthe “Subsidiary Lender”). The Subsidiary Lender is 100% owned by the director of the Company. The loan is unsecured, has a 3% annualized interest rate, and is payable on demand by the Subsidiary Lender.

~~Apple~~c) ~~iSports~~On ~~Pty~~April ~~Ltd~~8, a2022, ~~second-tier subsidiary of~~ the Company,’s ~~was~~wholly ~~incorporated~~owned insubsidiary, AiS Australia inentered ~~November~~into ~~2021 and may be subject to~~ a ~~corporate~~loan ~~income~~agreement ~~tax~~with onABA ~~its~~Investment ~~activities~~Group ~~conducted~~Ltd in(the ~~Australia~~“Subsidiary ~~and~~Lender ~~income arising in or from Australia~~2”). NoThe ~~provision~~Subsidiary ~~for~~Lender ~~income~~2 ~~tax~~is ~~has~~100% ~~been~~owned ~~made~~by as the ~~subsidiary~~director ~~had~~of nothe ~~taxable~~Company. ~~income~~The ~~for~~loan ~~the~~is ~~three~~unsecured, ~~and~~has ~~nine~~a ~~months~~3% ~~ended~~annualized ~~September~~interest 30rate, ~~2025~~ and ~~2024.~~is ~~The~~payable ~~applicable~~on ~~statutory~~demand ~~tax~~by ~~rate~~the isSubsidiary ~~25%~~Lender 2.

~~Significant~~F-11 ~~components~~Table of the Company’s net deferred income tax assets as of the Nine Months Ended September 30, 2025, and the year ended December 31, 2024, consist of net operating loss carryforwards. The net operating loss forward for U.S. federal tax and Australian tax purposes is available for carryforward indefinitely for use in offsetting taxable income. The U.S. federal net operating loss carry forward offset is limited to up to 80% of the taxable income. The State of Delaware’s net operating loss carryforwards are available for carry forward for 20 years for use in offsetting taxable income. Realization of the future tax benefits is dependent on the Company’s ability to generate sufficient taxable income within the carry-forward period.Contents

~~There~~d) isOn noMarch ~~income~~31, ~~tax~~2022, ~~benefit for~~ the ~~losses~~Company ~~for~~entered ~~the~~into ~~Nine~~a ~~Months~~loan ~~Ended~~agreement ~~September~~with ~~30,~~Utti ~~2025~~Pty ~~and~~Ltd ~~2024,~~(“Utti”). ~~since~~Utti ~~management~~is ~~has~~owned ~~determined~~by ~~that~~a ~~the~~director ~~realization~~ of the ~~net~~Company. ~~tax~~The ~~deferred~~loan ~~asset~~ is ~~not~~unsecured, ~~assured~~bears ~~and~~interest ~~has~~at ~~created~~ a ~~valuation~~rate ~~allowance~~of ~~for~~3%, ~~the~~and ~~entire~~is ~~amount~~payable ofupon ~~such benefits~~demand.

~~NOTE~~e) 7On March 31, 2022, the Company entered into a loan agreement with Mt. ~~STOCKHOLDERS~~Wills Gold Mines Pty Ltd (“Mt. Wills”). The Company’s ~~DEFICIT~~director also is a director and shareholder of Mt. Wills. The loan is unsecured, bears interest at a rate of 3%, and is payable upon demand.

~~The~~f) ~~Company’s~~A ~~Articles~~director of ~~Incorporation,~~the asCompany ~~amended,~~has ~~have~~advanced ~~authorized~~cash ~~500,000,000~~to ~~shares of common stock of~~ the Company~~, par value $0~~.~~0001,~~ ~~and~~The ~~50,000,000~~advances ~~shares~~were ofunsecured ~~preferred stock, $0.0001 par value. All of the shares of preferred stock are “blank check” meaning the Board of Directors,~~ and ~~not the shareholders, can authorize the rights, privileges and preferences of any shares of preferred stock issued in the future~~interest-free.

~~Preferred~~NOTE ~~Stock~~6. LOAN PAYABLE

On November 1, 2025, the Company entered into a Loan Agreement with PhilBook Pty Ltd (PhilBook Pty). PhilBook Pty agreed to loan the Company (AUD $350,000). The loan is unsecured and has an 18% interest rate, payable upon demand. As of ~~September~~December 3031, 2025, ~~and~~the ~~December~~Company drew $206,782 (AUD $309,836) on the loan, with a remaining $26,805 (AUD $40,164) amount that can be borrowed under the loan. During the three months ended March 31, ~~2024~~2026, the Company ~~was~~recorded ~~authorized~~$9,178 in interest expense related to ~~issue~~the 50loan. During the three months ended March 31,~~000~~ 2026,~~000~~ ~~shares~~the ofCompany ~~preferred~~has ~~stock~~accrued ~~with~~$12,175 aof ~~par~~interest ~~value~~expense ofrelated $0to the loan.~~0001.~~

NoNOTE ~~shares of preferred stock were issued or outstanding during the Nine Months Ended September 30, 2025, and the year ended December 31, 2024~~7. INCOME TAXES

~~Common~~The ~~Stock~~Company utilized the asset and ~~Warrants~~liability method of accounting for income taxes in accordance with FASB ASC 740-10. If it is more likely than not that some portion or all of a deferred tax asset will not be realized, a valuation allowance is recognized.

~~As of September 30, 2025, and December 31, 2024, the Company was authorized to issue 500,000,000 shares of common stock with~~ a. ~~par~~United ~~value~~States ~~of $0~~(U.~~0001~~S.)

OnThe ~~August 4, 2025, the~~ Company ~~entered~~is ~~into~~subject ato ~~common~~U.S. ~~stock~~tax ~~purchase~~laws ~~agreement~~at ~~with~~a antax ~~investor~~rate ~~(the~~of ~~“Common Stock Purchase Agreement”)~~21%. ~~Pursuant~~No toprovision ~~the~~for ~~Common~~US ~~Stock~~federal ~~Purchase~~income ~~Agreement,~~taxes ~~the~~has ~~Company~~been ~~shall~~made ~~issue~~as ~~and sell to~~ the ~~investor, and the investor shall purchase up to a maximum of $25,000,000 of the~~ Company’s ~~common~~had ~~stock,~~no ~~$0.0001~~taxable ~~par~~income ~~value~~for ~~per share. In addition,~~ the ~~Company~~quarter ~~delivered~~ended ~~warrants~~March ~~to the investor to purchase up to 7~~31,~~692,492~~ ~~shares~~2026 ofand ~~common stock at an initial exercise price of $7~~2025.76 ~~per share.~~ The ~~exercise~~Company ~~price~~is ~~shall~~subject ~~be adjusted on the six- and eighteen-month anniversary~~ to the ~~lower~~State of ~~the~~Delaware ~~initial~~tax ~~exercise~~laws ~~price~~at or a ~~price~~tax ~~equal~~rate ~~to 110%~~ of ~~the average of the volume-weighted average price of the Company’s common stock over five trading days preceding each such date~~8. ~~The warrant’s expiration date is the third anniversary from the Effective Date~~7%.

~~The~~F-12 ~~Company,~~Table ~~from time to time, may submit draw down requests to the investor to purchase shares~~ of the Company’s common stock at a prescribed purchase price. The amount of each draw down request shall not exceed 400% of the average daily trading volume for the 10 trading days immediately preceding a draw down request. The investor shall be obligated to accept the Company’s draw down notice, provided that the investor, in its sole discretion, shall not be obligated to accept more than 50% of the requested draw down amount and shall have the option to purchase up to 200% of the draw down amount requested. The price per share to be paid by the investor shall equal 90% of the average daily closing price during the pricing period for such draw down.Contents

~~Pursuant to the Common Stock Purchase Agreement, the investor is entitled to a commission equal to 2% of the gross proceeds~~b. ~~The~~Australia Company was not obligated to pay the commission during the three months ended September 30, 2025 and recorded it as a non-operating expense or issuance cost related to equity contract. As of September 30, 2025, there have been no share issuances of the Company’s common stock in connection with the Common Stock Purchase Agreement. (AU)

~~Regarding~~Apple ~~the~~iSports ~~warrants~~Pty Ltd, ~~the~~a ~~Company~~second-tier ~~performed~~subsidiary ~~an analysis~~ of the ~~related provisions and concluded that the warrants met the guidance for being classified as an equity instrument. As the~~ Company, ~~has~~was ~~not~~incorporated ~~received~~in ~~any~~Australia ~~proceeds~~in ~~from~~November ~~share~~2021 ~~issuances~~and ~~under~~may ~~the~~be ~~Common~~subject ~~Stock~~to ~~Purchase~~a ~~Agreement,~~corporate ~~the~~income ~~Company~~tax ~~recognized~~on ~~the~~its ~~relative~~activities ~~fair~~conducted ~~value~~in ofAustralia ~~the~~and ~~warrant~~income ofarising ~~$1,740,042~~in ~~as a non-operating expense~~ or ~~issuance~~from ~~cost~~Australia. ~~related~~No toprovision ~~equity~~for ~~contract~~income ~~upon~~tax ~~issuance.~~has ~~The~~been ~~relative~~made ~~fair~~as ~~value~~the ofsubsidiary ~~the~~had ~~warrant~~no ~~was~~taxable ~~determined~~income ~~using~~for the ~~Black-Scholes~~quarter ~~valuation~~ended ~~model.~~March As31, of2026 ~~September~~and ~~30,~~ 2025,. ~~there~~The ~~have~~applicable ~~been~~statutory notax ~~warrants~~rate ~~exercised~~is ~~or cancelled~~25%.

OnSignificant components of the Company’s net deferred income tax assets as of the quarter ended March 631, 2026, and year ended December 31, 2025, ~~the~~consist ~~Company~~of ~~entered~~net ~~into~~operating aloss ~~subscription~~carryforwards. ~~agreement~~The ~~with~~net ~~two~~operating ~~unaffiliated~~loss ~~third~~forward ~~parties~~for ~~pursuant~~U.S. tofederal ~~which~~tax ~~the~~and ~~Company~~Australian ~~received~~tax apurposes ~~total~~is ofavailable ~~$253,504~~for incarryforward ~~proceeds~~indefinitely for use in ~~exchange~~offsetting ~~for~~taxable ~~63,376~~income. ~~shares~~The U.S. federal net operating loss carry forward offset is limited to up to 80% of ~~Common~~the ~~Stock~~taxable income. The ~~Company~~State ~~issued~~of Delaware net operating loss carryforwards are available for carry forward for 20 years for use in offsetting taxable income. Realization of the ~~shares~~future tax benefits is dependent on ~~March~~the ~~31,~~Company’s ~~2025~~ability to generate sufficient taxable income within the carry-forward period.

OnThere ~~February~~is ~~13,~~no ~~2025,~~income tax benefit for the ~~Company~~losses ~~entered~~for ~~into~~the athree ~~subscription~~months ~~agreement~~ended ~~with~~March an31, ~~unaffiliated~~2026 ~~third-party~~and ~~pursuant~~2025, tosince ~~which~~management has determined that the ~~Company~~realization ~~received~~of ~~$25,000~~the innet ~~proceeds~~tax indeferred ~~exchange~~asset ~~for~~is ~~6,250~~not ~~shares~~assured ofand ~~Common~~has ~~Stock.~~created ~~The~~a ~~Company~~valuation ~~issued~~allowance for the ~~shares~~entire onamount ~~March~~of ~~31,~~such ~~2025~~benefits.

~~F-11~~NOTE ~~Table~~8. STOCKHOLDERS’ ~~of Contents~~DEFICIT

OnThe ~~January~~Company’s 9,Articles ~~2025~~of ~~(“Effective Date”)~~Incorporation, ~~the~~as ~~Company~~amended, ~~and~~have ~~Cres~~authorized ~~Pty~~500,000,000 ~~Ltd~~shares atof ~~Cres~~common ~~Discretionary~~stock ~~Trust~~of ~~No 2 (“Cres”) entered into a loan conversion agreement by which~~ the Company, ~~converted~~par ~~and~~value ~~discharged~~$0.0001, ~~certain~~and ~~outstanding~~50,000,000 ~~loans to the Company in exchange for certain~~ shares of ~~the~~preferred ~~Company’s common~~ stock., ~~The loan converted by Cres was~~ $~~2,907,760,~~0.0001 ~~resulting~~par invalue. ~~the~~All ~~issuance~~ of ~~11,231,040~~the shares of ~~common~~preferred stock toare ~~Cres.~~“blank Ofcheck” meaning the ~~total~~Board ~~$2,807,760,~~of ~~converted~~Director, ~~$124,790~~and ~~represents~~not ~~accrued interest on~~ the ~~Loan~~shareholders, ~~through~~can authorize the ~~Effective Date~~rights, ~~with~~privileges ~~the~~and ~~remaining~~preferences ~~amount~~of ~~$2,682,970~~any ~~representing~~shares ~~the principal amount~~ of ~~the~~preferred ~~Loan~~stock asissued ofin the ~~Effective Date~~future.

On July 24, 2024, the Company entered into a subscription agreement with an unaffiliated third-party pursuant to which the Company received $50,000 in proceeds in exchange for the issuance of 200,000 shares of common stock. On May 17, 2024, the Company modified its 2023 subscription agreement with a subscriber for the purchase of 80,000 shares at a price of $1.25 and issued an additional 320,000 shares of common stock for a total of 400,000 shares, all at a price of $0.25. Preferred Stock

OnAs ~~April~~of ~~26,~~March ~~2024~~31, ~~the~~2026 ~~Company~~and ~~entered~~December ~~into~~31, a2025, ~~subscription~~the ~~agreement~~Company ~~with~~was ~~unaffiliated~~authorized ~~third parties pursuant~~ to ~~which the Company received $647~~issue 50,~~300~~000,000 shares inof ~~proceeds~~preferred instock ~~exchange~~with ~~for~~a ~~the~~par ~~issuance~~value of ~~2,589,200 shares of common stock~~$0.0001.

OnNo ~~February~~shares ~~16,~~of ~~2024,~~preferred ~~the~~stock ~~Company~~were ~~entered~~issued ~~into~~or aoutstanding ~~subscription~~during ~~agreement~~the ~~with~~quarter ~~unaffiliated~~ended ~~third~~March ~~parties~~31, ~~pursuant to which the Company received $647~~2026,~~600~~ inand ~~proceeds in exchange for~~ the ~~issuance~~year ofended 2December 31,~~590,400~~ ~~shares of common stock~~2025.

~~On March 23, 2024, pursuant to the~~ Common Stock Exchange Agreement with AiS, the Company issued 195,062,000 shares of its common stock. Along with the Stock Exchange Agreement, the Company also reissued 31,000 stock purchase warrants that had been previously issued by AiS.

OnAs ~~June~~of ~~20,~~March ~~2023~~31, ~~the~~2026 ~~Company~~and ~~received~~December a31, ~~subscription~~2025, ~~agreement~~the ~~for~~Company ~~the~~was ~~purchase~~authorized ofto 80issue 500,000 ,000 shares atof acommon ~~price~~stock ofwith ~~$1.25~~a ~~for~~par ~~total~~value ~~proceeds~~ of $~~100,000~~0. ~~As stated above, this subscription was subsequently amended~~0001.

~~Treasury~~On August 4, 2025, the Company entered into a common stock purchase agreement with an investor (the “Common Stock Purchase Agreement”). Pursuant to the Common Stock Purchase Agreement, the Company is able issue and sell to the investor, and the investor shall purchase up to a maximum of $25,000,000 of the Company’s common stock, $0.0001 par value per share, subject to certain conditions therein. In addition, the Company delivered warrants to the investor to purchase up to 7,692,492 shares of common stock at an initial exercise price of $7.76 per share. The exercise price shall be adjusted on the six- and eighteen-month anniversary to the lower of the initial exercise price or a price equal to 110% of the average of the volume-weighted average price of the Company’s common stock over five trading days preceding each such date. The warrant’s expiration date is the third anniversary from the Effective Date.

The Company’s, ~~treasury~~from ~~stock~~time ~~comprised~~to ~~one~~time, ~~share~~may submit draw down requests to the investor to purchase shares of the Company’s common stock ~~acquired~~ at a ~~cost~~prescribed purchase price. The amount of ~~$52~~each drawdown request shall not exceed 400% of the average daily trading volume for the 10 trading days immediately preceding a draw down request. The investor shall be obligated to accept the Company’s draw down notice,~~954~~ provided that the investor, in its sole discretion, shall not be obligated to accept more than 50% of the requested draw down amount and shall have the option to purchase up to 200% of the draw down amount requested. The price per share to be paid by the investor shall equal 90% of the average daily closing price during the pricing period for such draw down.

~~NOTE~~Pursuant 8to the Common Stock Purchase Agreement, the investor is entitled to a commission equal to 2% of the gross proceeds. ~~COMMITMENTS~~The ~~AND~~Company ~~CONTINGENCIES~~was not obligated to pay the commission during the year ended December 31, 2025 and recorded it as a deferred financing cost or issuance cost related to equity contract. As of December 31, 2025, there have been no share issuances of the Company’s common stock in connection with the Common Stock Purchase Agreement.

InRegarding the ~~ordinary~~warrants, ~~course~~the ofCompany ~~business,~~performed an analysis of the ~~Company~~related orprovisions ~~its~~and ~~subsidiaries~~concluded ~~may~~that bethe ~~named~~warrants amet ~~party~~the toguidance ~~claims~~for ~~and/or~~being ~~legal~~classified ~~proceedings~~as an equity instrument. ~~Neither~~As the Company ~~nor~~has ~~its~~not ~~subsidiaries~~received ~~have~~any ~~been~~proceeds ~~named~~from inshare ~~and~~issuances ~~are~~under ~~not~~the ~~aware~~Common ofStock ~~any~~Purchase ~~matters~~Agreement, ~~which~~the ~~management~~Company ~~believes~~recognized ~~will~~the ~~result,~~relative ~~either~~fair ~~individually~~value orof in the ~~aggregate~~warrant of $1,740,042 inas a deferred ~~material~~financing ~~adverse~~cost or ~~effect~~issuance oncost ~~its~~related ~~financial~~to ~~condition~~equity orcontract ~~results~~upon issuance. The relative fair value of ~~operations~~the warrant was determined using the Black-Scholes valuation model. As of December 31, 2025, there have been no warrants exercised or canceled.

As of ~~September~~the 30date of this filing, ~~2025~~no transactions occurred with respect to the Common Stock Purchase Agreement. On February 13, 2026, the Company ~~leased~~received ~~short-term~~written ~~office~~notice ~~spaces~~from ~~(12~~the ~~months~~Purchaser orto ~~less)~~pay the sum of $250,000 ~~and~~which asis anpurportedly ~~accounting~~due ~~policy~~under ~~election~~the terms of the Facility. The notice also stated that a second $250,000 payment is due on the first anniversary of the Facility (August 5, 2026). The Company has ~~excluded~~not ~~all~~utilized ~~short-term~~the ~~leases~~Facility ~~from~~and is currently assessing its legal position with respect to the ~~presentation~~demand onand the ~~balance~~overall ~~sheet~~Facility.

~~NOTE~~On 9March 6, 2025, the Company entered into a subscription agreement with two unaffiliated third-parties pursuant to which the Company received a total of $253,504 in proceeds in exchange for 63,376 shares of Common Stock. ~~STOCK~~The ~~PLAN~~Company issued the shares on March 31, 2025.

~~Australian~~On ~~Plan~~February 13, 2025, the Company entered into a subscription agreement with an unaffiliated third-party pursuant to which the Company received $25,000 in proceeds in exchange for 6,250 shares of Common Stock. The Company issued the shares on March 31, 2025.

On ~~July~~January 259, 2025, the ~~Board~~Company ofand ~~Directors~~Cres ~~adopted~~Pty ~~and~~Ltd ~~approved~~at ~~the~~Cres ~~creation~~Discretionary ofTrust No 2 (“Cres”) entered into a ~~Stock~~loan ~~Option~~conversion ~~Plan~~agreement by which the Company converted and discharged certain outstanding loans to the Company in exchange for ~~Australian~~certain ~~employees~~shares of the Company’s ~~and~~common ~~its subsidiary~~stock. ItThe ~~also~~loan ~~approved~~converted by Cres was $2,907,760 resulting in the ~~stock~~issuance ~~option~~of ~~grant~~11,231,040 shares of acommon stock to Cres. Of the total of$2,807,760 12converted,~~000~~ $124,~~000~~790 ~~shares~~represents ~~under~~accrued interest on the ~~2025~~Loan ~~Stock~~through ~~Plan~~the Effective Date, towith ~~certain~~the ~~Australian~~remaining ~~employees.~~amount ~~The~~$2,682,970 ~~options~~representing ~~have~~the anprincipal ~~exercise~~amount ~~price~~of the Loan as of ~~$0.25~~the ~~per~~Effective ~~share~~Date.

~~The~~On ~~following~~July ~~tables~~24, ~~summarize~~2024, ~~information~~the ~~about~~Company entered into a subscription agreement with an unaffiliated third-party pursuant to which the Company received $50,000 in proceeds in exchange for the issuance of 200,000 shares of common stock. ~~options~~On ~~transactions~~May 17, 2024, the Company modified its 2023 subscription agreement with a subscriber for the purchase of 80,000 shares at a price of $1.25 and ~~related~~issued ~~information:~~an additional 320,000 shares of common stock for total of 400,000 shares, all at a price of $0.25.

Shares Availability:
Plan Authorized Shares			60,000,000
Common Stock			12,000,000
Shares available for issuance			48,000,000

F-13

Table of Contents

~~As of September 30, 2025, stock option grants totaling 12,000,000 shares of common stock had a weighted average grant date fair value of $0.25 per share.~~Treasury Stock

~~Compensation~~The ~~cost~~Company’s ~~recorded~~treasury ~~for~~ stock~~-based~~ ~~compensation~~comprised ~~awards~~one ~~(including~~share ~~awards to non-employee directors and consultants) reflected as a stock compensation expense was $1,807,148 for the Nine Months Ended September 30, 2025. As~~ of ~~September~~common ~~30, 2025 we had $218,138 of total unrecognized~~ stock~~-based~~ ~~compensation~~acquired ~~expense~~at ~~related to the plan, which is expected to be recognized over~~ a ~~weighted-average~~cost ~~period~~ of ~~1 year as stock-based compensation expense~~$52,954.

~~F-12~~NOTE ~~Table~~9. COMMITMENTS ofAND ~~Contents~~CONTINGENCIES

~~The~~In ~~following~~the ~~tables~~ordinary ~~summarize~~course ~~information~~of ~~about~~business, ~~vested~~the ~~common~~Company ~~stock~~or ~~transactions~~its subsidiaries may be named a party to claims and/or legal proceedings. As of March 31, 2026 and December 31, 2025, we had a contingent liability totaling $75,000, respectively, in accrued payroll on the consolidated balance sheets related ~~information~~to litigation matters. We recorded an estimated charge in connection with the termination of Lee Saltzer. Mr. Saltzer made a demand on the Company’s Australian subsidiary for ~~shares~~the ~~subject~~sum toof ~~time-based~~approximately ~~vesting:~~$75,000, which he asserts is due under his employment agreement with the Australian subsidiary.

	2025
	Options		Weighted Average Exercise Price
Outstanding, December 31, 2024		-	$	-
Granted		12,000,000		0.25
Outstanding, September 30, 2025		12,000,000	$	0.25

As of March 31, 2026, the Company leased short-term office spaces (12 months or less), and as an accounting policy election, the Company has excluded all short-term leases from the presentation on the balance sheet.

USNOTE ~~Plan~~10. STOCK PLAN

OnAustralian ~~November 1, 2024, the Board of Directors of the Company approved the creation of the 2024 Stock Incentive~~ Plan (“2024 Stock Plan”). The maximum number of common stock authorized and available for issuance under the 2024 Stock Plan initially was 15,000,000 shares of common stock. It also approved the stock option grant of a total of 10,275,000, under the 2024 Stock Plan, to the employees, officers, directors, and consultants of the company, subject to the definitive agreements between the parties. The options have an exercise price of $0.25 per share, which was based on the subscription price of the Company’s then current private placement offering. In general, options become exercisable during the period when the grantee is providing services to the Company as an employee or consultant. Our policy is to issue new shares upon the exercise of options.

On ~~March~~July 1225, 2025, the Board ~~approved~~of anDirectors ~~amendment~~adopted ofand approved the ~~Company’s~~creation ~~2024~~of a Stock ~~Incentive~~Option Plan tofor ~~increase~~Australian employees of the ~~shares~~Company ~~issued~~and ~~under~~its second-tier subsidiary. It also approved the ~~plan~~stock ~~from~~option ~~15,000,000~~grant toof 20a total of 12,000,000 shares ofunder ~~common~~the ~~stock~~2025 Stock Plan, to certain Australian employees. The ~~following~~options ~~tables~~have ~~summarize~~an ~~information~~exercise ~~about~~price ~~stock~~of $0.25 per share. Under the stated plan, these options ~~transactions~~terminate ~~and~~immediately ~~related~~after ~~information:~~the grantee’s cessation of employment or engagement with the Company.

Shares Availability:
Plan Authorized Shares	20,000,000
Common Stock	8,275,000
Forfeited	(2,000,000	)
Shares available for issuance	13,725,000

As of March 31, 2026 a total number of 60,000,000 shares were authorized under the plan and 58,000,000 shares were available for issuance. As of March 31, 2026, stock option grants totaling 2,000,000 shares of common stock had a weighted average grant date fair value of $0.25 per share.

AsCompensation ofcost ~~September~~recorded ~~30,~~for ~~2025,~~ stock-based ~~option~~compensation ~~grants~~awards ~~totaling~~(including ~~13,725,000~~awards ~~shares~~to ofnon-employee ~~common~~directors ~~stock~~and ~~had~~consultants) reflected as a ~~weighted~~stock ~~average~~compensation ~~grant~~expense ~~date~~was ~~fair~~$0 ~~value~~for ofthe three months ended March 31, 2026 and $0 for the three months ended March 31, 2025.25 ~~per~~As ~~share~~the remaining awards were fully vested upon issuance, there is no unrecognized stock-based compensation expense as of March 31, 2026.

~~Compensation~~The ~~cost~~following ~~recorded~~tables ~~for~~summarize ~~stock-based~~information ~~compensation~~about ~~awards~~vested ~~(including~~common ~~awards~~stock totransactions ~~non-employee directors~~ and ~~consultants)~~related ~~reflected~~information ~~as a stock compensation expense was $2,566,695~~ for ~~the~~shares ~~Nine~~subject ~~Months~~to ~~Ended September 30, 2025. As the awards were fully vested upon issuance, there is no unrecognized stock~~time-based ~~compensation expense as of September 30, 2025.~~vesting:

The following tables summarize information about vested common stock transactions and related information for shares subject to time-based vesting:

	2026
	Options		Weighted Average Exercise Price		Intrinsic Value
Outstanding, December 31, 2025		2,000,000	$	0.25	$	760,000
Issued
Forfeited
Outstanding, March 31, 2026		2,000,000	$	0.25	$	360,200

	2025
	Options			Weighted Average Exercise Price
Outstanding, December 31, 2024		-		$	-
Granted		8,275,000			0.25
Forfeited		(2,000,000	)		0.25
Outstanding, September 30, 2025		6,275,000		$	0.25

F-14

Table of Contents

~~NOTE~~US ~~10. SEGMENT REPORTING~~Plan

~~Operating~~On ~~segments~~November ~~are~~1, ~~defined~~2024, asthe ~~components~~Board of anDirectors ~~enterprise~~of ~~with~~the ~~separate~~Company ~~financial~~approved ~~information,~~the ~~which~~creation ~~are~~of ~~evaluated regularly by~~ the ~~chief~~2024 ~~operating~~Stock ~~decision~~Incentive ~~maker~~Plan (“~~CODM~~2024 Stock Plan”). The maximum number of common stock authorized and ~~are~~available ~~used~~for inissuance ~~resource~~under ~~allocation~~the 2024 Stock Plan initially was 15,000,000 shares of common stock, which was later increased to 20,000,000 shares. It also approved the stock option grant of a total of 10,275,000, under the 2024 Stock Plan, to the employees, officers, directors, and ~~performance~~consultants ~~assessments~~of the company, subject to the definitive agreements between the parties. The ~~Company’s~~options ~~Chief~~have ~~Executive~~an ~~Officer~~exercise isprice of $0.25 per share, which was based on the subscription price of the Company’s ~~CODM~~then current private placement offering. ~~The~~In ~~Company~~general, options become exercisable during the period when the grantee is ~~organized~~providing ~~and~~services ~~operates~~to the Company as ~~one~~an ~~operating~~employee ~~and~~or ~~reportable~~consultant. ~~segment~~Our ~~that~~policy is ~~developing~~to aissue ~~digital~~new ~~sports~~shares ~~betting~~upon ~~and~~the ~~gaming~~exercise ~~platform~~of options.

~~The~~As ~~Company’s~~of ~~CODM~~March ~~reviews~~31, ~~financial~~2026, ~~information~~a ~~and~~total ~~operational~~number ~~forecasts~~of ~~presented~~20,000,000 onshares awere ~~consolidated~~authorized ~~basis~~under ~~for~~ the ~~purpose~~plan ofand ~~making~~10,725,000 ~~operating~~shares ~~decisions~~were ~~and~~available ~~assessing~~for ~~financial performance~~issuance. ~~The~~As ~~Company’s~~of ~~CODM~~March ~~assesses~~31, ~~performance~~2026, ~~for~~stock ~~the~~option ~~Company’s~~grants ~~single~~totaling ~~reportable~~9,275,000 ~~segment~~shares ~~based~~of oncommon ~~the~~stock ~~Company’s~~had ~~net~~a ~~income~~weighted ~~(loss)~~average asgrant ~~reported~~date onfair ~~the~~value ~~consolidated statement~~ of ~~comprehensive~~$0.25 ~~income~~per ~~(loss)~~share.

~~NOTE~~On 11March 18, 2026, the Board approved stock option grants totaling 1,000,000 shares of common stock with an exercise price of $0.25 ~~SUBSEQUENT~~per ~~EVENTS~~share to a consultant of the Company. The effective date of the stock option grants to the grantees was March 18, 2026.

WeOn ~~evaluated~~March ~~subsequent~~12, ~~events~~2025, ~~after~~the ~~September~~Board ~~30,~~approved ~~2025~~an ~~through~~amendment of the ~~date~~Company’s of2024 Stock Incentive Plan to increase the ~~issuance~~shares ofissued ~~these~~under ~~financial~~the ~~statements.~~plan ~~Based~~from on15,000,000 ~~this~~to ~~evaluation~~20,000,000 weshares ~~identified~~of ~~the~~common ~~following~~stock. ~~subsequent~~On ~~events~~that same date, ~~from~~the ~~September~~board 30approved stock option grants totaling 10,275,000 ~~2025~~shares ~~through~~of ~~the~~common stock with an exercise price of $0.25 per share. The effective date of the ~~financial~~stock ~~statements~~option ~~were~~grants ~~issued.~~to the grantees was January 15, 2025.

OnCompensation ~~November~~cost 1,recorded ~~2025~~for ~~the~~stock-based ~~company~~compensation ~~entered~~awards ~~into~~(including aawards ~~Loan~~to ~~Agreement~~non-employee ~~with~~directors and consultants) reflected as a ~~third~~stock ~~party~~compensation expense was $250,000 for the ~~sum~~three ofmonths ~~$350~~ended March 31,~~000~~ ~~AUD~~2026 (and $~~227~~2,~~500~~566,695 ~~USD)~~for the three months ended March 31, 2025. As the awards were fully vested upon issuance, there is no unrecognized stock-based compensation expense as of March 31, 2026.

~~F-13~~The ~~Table~~following oftables ~~Contents~~summarize information about vested common stock transactions and related information for shares subject to time-based vesting:

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

	2026
	Options		Weighted Average Exercise Price		Intrinsic Value
Outstanding, December 31, 2025		8,275,000	$	0.25	$	3,144,500
Issued		1,000,000		0.25
Outstanding, March 31, 2026		9,275,000	$	0.25	$	1,670,428

~~Forward-Looking~~NOTE ~~Statements~~11. SEGMENT REPORTING

~~Certain~~Operating ~~statements~~segments ~~made in this quarterly report on Form 10-Q~~ are ~~“forward-looking~~defined ~~statements”~~as ~~(within~~components ~~the meaning~~ of ~~the~~an ~~Private~~enterprise ~~Securities~~with ~~Litigation~~separate ~~Reform~~financial ~~Act of 1995) regarding the plans and objectives of management for future operations. Such statements involve known and unknown risks~~information, ~~uncertainties~~which ~~and~~are ~~other~~evaluated ~~factors~~regularly ~~that~~by ~~may cause actual results, performance or achievements of~~ the ~~registrant~~chief tooperating bedecision ~~materially~~maker ~~different~~(“CODM”) ~~from~~and ~~any future results, performance or achievements expressed or implied by such forward-looking statements. The forward-looking statements included herein~~ are ~~based~~used onin ~~current~~resource ~~expectations~~allocation ~~that involve numerous risks~~ and ~~uncertainties~~performance assessments. The Company’s ~~plans~~Chief ~~and~~Executive ~~objectives~~Officer ~~are~~is ~~based, in part, on assumptions involving~~ the ~~continued~~Company’s ~~expansion of business~~CODM. ~~Assumptions~~The ~~relating~~Company tois ~~the~~organized ~~foregoing involve judgments with respect to, among other things, future economic, competitive~~ and ~~market~~operates ~~conditions~~as ~~and~~one ~~future~~operating ~~business decisions, all of which are difficult or impossible to predict accurately~~ and ~~many~~reportable ofsegment ~~which~~that ~~are~~is ~~beyond~~developing the control of the Company. Although the Company believes its assumptions underlying the forward-looking statements are reasonable, any of the assumptions could prove inaccurate and, therefore, there can be no assurance the forward-looking statements included in this quarterly report will prove to be accurate. Considering the significant uncertainties inherent in the forward-looking statements included herein, the inclusion of such information should not be regarded as a ~~representation~~digital bysports ~~the~~betting ~~registrant or any other person that the objectives~~ and ~~plans~~gaming ~~of the registrant will be achieved~~platform.

The ~~forward-looking~~Company’s ~~statements~~CODM ~~are~~reviews ~~not~~financial ~~meant~~information ~~to predict or guarantee actual results, performance, events, or circumstances~~ and ~~may~~operational ~~not~~forecasts bepresented ~~realized~~on ~~because~~a ~~they~~consolidated ~~are~~basis ~~based~~for ~~upon~~the ~~our~~purpose ~~current projections, plans, objectives, beliefs, expectations, estimates, and assumptions and are subject to a number~~ of ~~risks~~making ~~and~~operating ~~uncertainties~~decisions and ~~other~~assessing ~~influences,~~financial ~~many~~performance. ofThe ~~which~~Company’s weCODM ~~have~~assesses noperformance ~~control~~for ~~over. Actual results and~~ the ~~timing~~Company’s ofsingle ~~certain~~reportable ~~events~~segment ~~and~~based ~~circumstances~~on ~~may~~the ~~differ~~Company’s ~~materially~~net ~~from~~income ~~those~~(loss) ~~described by the forward-looking statements~~ as areported ~~result~~on ~~of these risks and uncertainties. Factors that may influence or contribute to~~ the ~~accuracy~~consolidated statement of ~~the~~comprehensive ~~forward-looking~~income ~~statements or cause actual results to differ materially from expected or desired results may include, without limitation:~~(loss).

·NOTE ~~Market~~12. ~~acceptance~~SUBSEQUENT ~~of our products and services;~~EVENTS

·We ~~Competition~~evaluated ~~from~~subsequent ~~existing~~events ~~products~~after orMarch ~~new~~31, ~~products~~2026 ~~that~~through ~~may~~the ~~emerge;~~date of the issuance of these financial statements and have determined there have been no subsequent events for which a disclosure is required.

4F-15 Table of Contents

·Item ~~The~~2. ~~implementation~~Management’s ofDiscussion ~~our business model~~ and ~~strategic~~Analysis ~~plans~~of ~~for~~Financial ~~our~~Condition ~~business~~ and ~~our~~Results ~~products;~~of Operations.

·Forward-Looking ~~Estimates of our future revenue, expenses, capital requirements and our need for financing;~~Statements

·Certain ~~Our~~statements ~~financial~~made in this quarterly report on Form 10-Q are “forward-looking statements” (within the meaning of the Private Securities Litigation Reform Act of 1995) in regard to the plans and objectives of management for future operations. Such statements involve known and unknown risks, uncertainties and other factors that may cause actual results, performance; or achievements of the registrant to be materially different from any future results, performance or achievements expressed or implied by such forward-looking statements. The forward-looking statements included herein are based on current expectations that involve numerous risks and uncertainties. The Company’s plans and objectives are based, in part, on assumptions involving the continued expansion of business. Assumptions relating to the foregoing involve judgments with respect to, among other things, future economic, competitive and market conditions and future business decisions, all of which are difficult or impossible to predict accurately and many of which are beyond the control of the Company. Although the Company believes its assumptions underlying the forward-looking statements are reasonable, any of the assumptions could prove inaccurate and, therefore, there can be no assurance the forward-looking statements included in this quarterly report will prove to be accurate. In light of the significant uncertainties inherent in the forward-looking statements included herein, the inclusion of such information should not be regarded as a representation by the registrant or any other person that the objectives and plans of the registrant will be achieved.

·The ~~Current~~forward-looking statements are not meant to predict or guarantee actual results, performance, events, or circumstances and ~~future~~may ~~government~~not ~~regulations~~be ~~regarding~~realized because they are based upon our current projections, plans, objectives, beliefs, expectations, estimates, and assumptions and are subject to a number of risks and uncertainties and other influences, many of which we have no control over. Actual results and the ~~sports~~timing ~~betting~~of ~~industry;~~certain events and circumstances may differ materially from those described by the forward-looking statements as a result of these risks and uncertainties. Factors that may influence or contribute to the accuracy of the forward-looking statements or cause actual results to differ materially from expected or desired results may include, without limitation:

· ~~Developments~~Market ~~relating~~acceptance toof our ~~competitors;~~products and services;

· ~~Other~~Competition ~~risks~~from ~~and~~existing ~~uncertainties.~~products or new products that may emerge;

~~Readers~~4 ~~are~~Table ~~cautioned not to place undue reliance on forward-looking statements because~~ of the risks and uncertainties related to them and the risk factors. We disclaim any obligation to update the forward-looking statements contained in this Report to reflect any new information or future events or circumstances or otherwise, except as required by law.Contents

~~Readers~~· ~~should~~The ~~read~~implementation ~~this~~of ~~Report in conjunction with the discussion under the caption “Risk Factors,”~~ our ~~financial~~business ~~statements~~model and ~~the~~strategic ~~related~~plans ~~notes~~for ~~thereto~~our inbusiness ~~this Report,~~ and ~~other~~our ~~documents that we may file from time to time with the SEC.~~ products;

~~The~~· ~~following~~Estimates ~~discussion~~of ~~contains forward-looking statements that reflect~~ our ~~plans,~~future ~~estimates~~revenue, ~~and beliefs. Our actual results could differ materially from those discussed in the forward-looking statements. Factors that could cause or contribute to such differences include~~expenses, ~~but~~capital ~~are~~requirements ~~not limited to, those discussed below~~ and ~~elsewhere~~our inneed ~~this~~for ~~annual report.~~financing;

· Our ~~audited and unaudited~~ financial ~~statements are stated in United States Dollars and are prepared in accordance with United States Generally Accepted Accounting Principles.~~performance;

~~Overview~~· Current and future government regulations regarding the sports betting industry;

~~AiS~~· ~~has~~Developments ~~been~~relating engaged in the development of a digital sports betting and gaming platform. Our platform, when complete, will provide users with sports content, racing, and sports betting, and sport streaming solutions. We aim to ~~create excitement and engagement and deliver the best experiences that enhance sports fandom. Users can access~~ our ~~products~~competitors; ~~via multiple devices, including the web~~ and ~~mobile devices.~~

~~Apple~~· ~~iSports~~Other isrisks ~~at the forefront of the convergence between technology, gaming, media,~~ and ~~entertainment, particularly as the boundaries between sports, wagering, and entertainment continue to blur~~uncertainties. Through our strategic business acquisitions, and partnerships, we aim to address the critical infrastructure and connectivity gaps in today’s rapidly evolving digital landscape. As demand for high-speed access to content via broadband, cellular, and satellite networks continues to surge, our mission is to enhance and expand the underlying systems that power next-generation media consumption. This investment in infrastructure not only ensures seamless streaming and interactive experiences for fans but also empowers athletes and content creators with the tools and platforms to reach broader audiences and unlock new monetization opportunities, such as iGaming opportunities and other forms of engagement.

~~AiS~~Readers isare ~~seeking~~cautioned annot ~~Online~~to ~~Bookmaking~~place ~~License~~undue inreliance ~~Australia~~on ~~through~~forward-looking ~~the~~statements ~~Northern~~because ~~Territory~~of ~~Racing~~the ~~Commission,~~risks ~~which will enable racing~~ and ~~sports~~uncertainties ~~betting~~related ~~throughout~~to ~~the~~them ~~country,~~and ~~one~~to of the ~~most~~risk ~~mature legal betting markets in the world~~factors. InWe ~~addition,~~disclaim weany ~~are~~obligation ~~licensed in North Dakota as an (ADW) provider, subject~~ to ~~completion~~update of the ~~TRPB examination, which will allow us to provide pari~~forward-~~mutuel~~looking ~~betting~~statements oncontained ~~racing~~ in ~~North~~this ~~Dakota~~Report ~~and up~~ to anreflect ~~additional~~any 20new ~~states~~information ~~that~~or dofuture ~~not~~events ~~have~~or ~~specific~~circumstances ~~regulations.~~or ~~NFL~~otherwise, ~~and~~except ~~other~~as ~~sports~~required ~~bets~~by ~~in the US are regulated separately from racing wagering~~law. ~~We will seek market access licenses for several states that offer sports betting licenses over a three-year timeline.~~

	·	Since the inception of AiS through September 30, 2025, we (i) established a core team with the industry skills and experience to manage the Company, and (ii) we received approximately $3,023,397 in private placement funding and the current outstanding balance to related parties in excess of $2,810,039.
	·	From December 2021 to October 2022, we developed our Go-to-Market outline and marketing strategy, including identifying preferred suppliers for each product and initiating relationships with key suppliers and consultants.

Readers should read this Report in conjunction with the discussion under the caption “Risk Factors,” our financial statements and the related notes thereto in this Report, and other documents that we may file from time to time with the SEC.

5The ~~Table~~following ofdiscussion ~~Contents~~contains forward-looking statements that reflect our plans, estimates, and beliefs. Our actual results could differ materially from those discussed in the forward-looking statements. Factors that could cause or contribute to such differences include but are not limited to those discussed below and elsewhere in this annual report.

·Our Inaudited June 2022, we submitted our application to the North Dakota Racing Commission for an (ADW) license, subject to the approval of the Thoroughbred Racing Protective Bureau. Completion of the TRPB examination is required to receive a state-issued ADW. This will be concluded after closing the capital raising. · Effective March 23, 2023, we completed a change of control transaction pursuant to a Stock Exchange Agreement (the “Stock Exchange Agreement”) with AiS and ~~the~~unaudited shareholders of AiS. The stock exchange was accounted for under the business combination under the common control of accounting. Consequently, the assets and liabilities, as well as the historical operations, reflected in the financial statements ~~before the stock exchange liabilities and the historical operations that~~ are ~~reflected~~stated in ~~the~~United ~~financial~~States ~~statements~~Dollars ~~prior to the stock exchange are those of AiS~~ and ~~the Company combined. They~~ are ~~recorded~~prepared at the historical cost basis, and the condensed consolidated financial statements after completion of the stock exchange include the combined assets and liabilities of AiS and the Company from the closing date of the stock exchange, as a result of the issuance of the shares of our common stock pursuant to the stock exchange, a change in ~~control~~accordance of the Company occurred as of the date of consummation of the transaction. · In May 2023, we began brand awareness activities by advertising around Australia on SEN Radio, the largest sports radio network in Australia. As of September 2025, the contract was suspended until the Company moves closer to going live. · In April 2025, we entered into a strategic and financial agreement with ~~Pacifico~~United ~~Financial~~States ~~Group~~Generally toAccepted ~~accelerate~~Accounting ~~various capital raising activities~~Principles. · In May 2025, we entered into a letter of intent to purchase AmeriCrew Inc, a leading telecommunications infrastructure provider. On or about July 13, 2025, the proposed transaction of AmeriCrew, is no longer viable and will not be purchased. · In July 2025, we entered into a binding agreement to purchase Lucky Bet, a fully operational gaming platform provider with significant customer base and revenue. · In August 2025, we entered into an Equity Backstop agreement with LDA Capital Group allowing draw-down of up to $25 million, with an ability to extend the draw-down up to $50 million based on completion of a Registration Statement and trade volume metrics.

Effective March 23, 2023, we completed a change of control transaction pursuant to a Stock Exchange Agreement (the “Stock Exchange Agreement”) with AiS and the shareholders of AiS. The stock exchange was accounted for under the business combination under the common control of accounting. Consequently, the assets and liabilities and the historical operations that are reflected in the financial statements before the stock exchange are those of AiS and the Company combined. They are recorded at the historical cost basis and the condensed consolidated financial statements after completion of the stock exchange include the combined assets and liabilities of AiS and the Company from the closing date of the stock exchange, as a result of the issuance of the shares of our common stock pursuant to the stock exchange, a change in control of the Company occurred as of the date of consummation of the transaction. Overview

~~Our~~AiS ~~address~~has isbeen ~~100~~engaged ~~Spectrum~~in ~~Center~~the ~~Dr.,~~development ~~Suite~~of ~~900,~~digital ~~Irvine, CA 92612,~~ wagering and ~~our~~gaming ~~phone number is (949) 247-4210~~platforms. WeOur ~~also~~intended ~~maintain~~platform, will ~~satellite~~provide ~~offices~~users atwith ~~Level~~sports 1content, ~~Paspalis Centrepoint~~racing, ~~48-50~~sports ~~Smith Street Mall~~betting, ~~Darwin~~and NTsport ~~0800~~streaming ~~Australia,~~solutions. ~~and~~We ~~Lonsdale~~aim ~~Street,~~to ~~Level~~create 7,excitement ~~Melbourne,~~and ~~Australia~~engagement ~~3000.~~and Indeliver ~~addition,~~the asbest ~~mentioned,~~experiences wethat ~~have~~enhance ~~two~~sports ~~websites~~fandom. ~~(which~~Users dowill ~~not~~be ~~form~~able ato ~~part~~access ofour ~~these~~products ~~filings):~~via ~~www.appleisports.com~~multiple indevices, including the ~~U.S.~~web and ~~www.appleisports.com.au~~mobile ~~in Australia~~devices.

6 Our ~~Table~~primary ofmarkets ~~Contents~~are Australia and the U.S., although our B2B reach will likely include our other regions and countries We will have separate websites for both markets, namely appleisports.com in the U.S. and www.appleisports.com.au in Australia.

~~Our~~We ~~corporate~~have ~~structure~~achieved isthe ~~depicted~~following ~~below~~milestones:

~~Results~~· Since the inception of ~~Operations~~AiS through March 31, 2026, we (i) established a core team with industry skills and experience to manage the Company and (ii) we received approximately $3,023,397 in private placement funding and the current outstanding balance to related parties in excess of $3,478,117

~~For~~5 ~~the~~Table ~~Nine~~of ~~Months Ended September 30, 2025, Compared to the Nine Months Ended September 30, 2024~~Contents

~~Revenues~~· Effective March 23, 2023, we completed a change of control transaction pursuant to a Stock Exchange Agreement (the “Stock Exchange Agreement”) with AiS and the shareholders of AiS. The stock exchange was accounted for under the business combination under the common control of accounting. Consequently, the assets and liabilities, as well as the historical operations, reflected in the financial statements before the stock exchange, and the historical operations that are reflected in the financial statements prior to the stock exchange are those of AiS and the Company combined. They are recorded at the historical cost basis, and the condensed consolidated financial statements after completion of the stock exchange include the combined assets and liabilities of AiS and the Company from the closing date of the stock exchange, as a result of the issuance of the shares of our common stock pursuant to the stock exchange, a change in control of the Company occurred as of the date of consummation of the transaction. · In August 2025, we entered into an Equity Backstop agreement with LDA Capital Group allowing draw-down of up to $25 million, with an ability to extend the draw-down up to $50 million based on completion of a Registration Statement and trade volume metrics. · On December 31, 2025, the Board of Directors approved the closure of the Company’s Melbourne, Australia office and discontinued all efforts to develop a domestic (Australian) sportsbook platform, following the inability to build or secure a partnership with a platform that met the Company’s objectives. The Company will maintain a virtual presence in Australia to support Asia-Pacific operations, while all financial and corporate operations will be centralized in the United States. · Effective March 1, 2026, the Company entered into a Joint Venture and License Agreement (“Agreement”) with AIC Enterprises, LLC, a limited liability company domiciled in Belize, to create a joint venture utilizing an existing online, crypto gaming platform of AiC, called appleicasino.com (“Platform”). The Platform recently commenced operations in a limited number of countries, and as such, the Company cannot predict the success of the Platform. Mr. Marino Sussich, our director and an affiliate of our largest shareholder, owns 45% of the equity of AiC.

~~During~~Recent ~~the Nine Months Ended September 30, 2025, and 2024, the Company had no revenues.~~ Developments

~~Operating~~On ~~Expenses~~December 31, 2025, the Board of Directors approved the closure of the Company’s Melbourne, Australia office and discontinued all efforts to develop a sportsbook platform, following the inability to build or secure a partnership with a platform that met the Company’s requirements. The Company will maintain a virtual presence in Australia to support Asia-Pacific relationships, while all financial and corporate operations will be centralized in the United States.

~~During~~This ~~the~~decision ~~Nine~~marked ~~Months~~more ~~Ended~~than ~~September~~an ~~30,~~operational ~~2025,~~change. ~~and~~It ~~2024,~~marked ~~the~~a ~~Company~~strategic ~~had total operating expenses of $6,067,188 and $2,602,391, respectively~~reposition. ~~During~~Rather ~~the~~than ~~Nine~~continue ~~Months~~pursuing ~~Ended~~a ~~September~~direct-to-consumer ~~30,~~sportsbook ~~2025,~~pathway ~~operating~~without ~~expenses consisted of corporate expenses of $402,871, consulting and professional fees of $5,561,355, and selling, general, and administrative expenses of $102,962. During~~ the ~~Nine~~right ~~Months~~platform ~~Ended September 30~~foundation, 2024, operating expenses consisted of corporate expenses of $546,019, consulting and professional fees of $1,528,580, and selling, general, and administrative expenses of $527,792. The 133% increase in operating expenses during the ~~Nine~~Company ~~Months~~elected ~~Ended September 30, 2025, compared~~ to ~~the~~shift ~~Nine~~toward ~~Months~~a ~~Ended September 30, 2024, is primarily due~~ business-to-business anmodel ~~increase~~built inaround ~~Consulting~~stronger ~~and~~long-term ~~professional~~commercial ~~fees. This is attributed to an increase of $4~~value,~~373,843~~ ~~from~~more ~~the~~scalable ~~stock~~partnership ~~options which were granted during the nine months~~structures, ~~$2,566,695 related to the US plan~~ and ~~$1,807,148 related to the Australian Plan. See Note 9 of the unaudited financial statements included herein for additional detail on the stock incentive plan. This was offset by~~ a ~~decrease in marketing~~lower-~~related~~risk ~~expenses~~operating ~~during the Nine Months Ended September 30, 2025, until the Company moves closer to the Go Live date~~profile.

~~Other~~In ~~Income~~this ~~(Expenses)~~regard, on March 1, 2026, as mentioned above, the Company announced that it had signed a Joint Venture and Licensing Agreement with AIC Enterprises, LLC, a gaming operator with established capabilities in online gaming. The Agreement was entered into to maximize the Company’s ability to execute strategic transactions and to align with its revised business strategy. Through this Joint Venture, the Company can continue pursuing opportunities across the gaming and entertainment sectors while participating in a revenue-sharing structure tied to B2B activity.

~~During~~The ~~the~~significance ~~Nine~~of ~~Months~~this ~~ended~~development ~~September~~is ~~30,~~twofold. ~~2025~~First, ~~and~~it ~~2024,~~provides wethe ~~had~~Company ~~$2,295,042~~with an operating partner capable of supporting downstream execution and $0revenue ~~respectively~~generation. Second, init ~~issuance~~may ~~cost~~establish ~~related~~a toprecedent ~~equity~~for ~~contract.~~similar ~~The~~downstream ~~significant~~assembly ~~increase~~components in ~~issuance~~the ~~cost~~future, ~~was~~where athe ~~result~~Company ofaligns ~~the~~with ~~common~~proven ~~stock~~operators ~~purchase~~or ~~agreement~~infrastructure ~~entered~~partners ~~into~~rather onthan ~~August~~attempting 4to own every layer of delivery directly. In this sense, ~~2025~~the Joint Venture is not simply an isolated transaction. ~~See~~It ~~note~~is 7part ~~for~~of ~~further~~a ~~details~~broader strategic architecture in which the Company assembles the right capabilities around the right opportunities.

~~During~~At the ~~Nine~~same ~~Months~~time, ~~Ended~~through ~~September~~its 30communications with entertainment, ~~2025~~gaming, and ~~2024~~wagering operators, wethe ~~had~~Company ~~$30,905~~has ~~and~~identified ~~$65~~a larger structural pattern in the market. Many operators are actively evaluating new propositions,~~492~~ platforms, ~~respectively~~and formats, inbut ~~interest~~are ~~expense~~not ~~attributable~~yet ready to ~~related~~commit ~~party~~to ~~debt,~~material ~~net~~investments. That hesitation is being driven by a combination of ~~interest~~factors, ~~income~~including growing regulatory uncertainty, rapid technological change, and political volatility across multiple markets. ~~The~~In ~~significant~~practical ~~decrease~~terms, operators are interested in ~~interest~~what ~~expense~~comes isnext ~~attributable~~but toremain ~~the~~cautious ~~conversion~~about ofmaking ~~the~~large ~~related~~commitments ~~party~~before ~~Cres~~they ~~loan~~have ongreater ~~January~~confidence 9in direction, ~~2025~~timing, ~~which~~and ~~resulted~~execution inviability. aWe ~~reduction~~believe ofhat ~~interest~~this ~~expense~~market hesitation has created a unique AI opening for the ~~Nine~~Company ~~Months~~which ~~Ended~~we ~~September~~intend ~~30,~~to ~~2025~~exploit through our recent Joint Venture and potentially other business arrangements.

~~During~~Our ~~the~~address ~~Nine~~is ~~Months~~100 ~~Ended~~Spectrum ~~September~~Center 30Dr., ~~2025~~Suite 900, ~~and~~Irvine, ~~2024~~CA 92618, ~~the~~and ~~company~~our ~~had~~phone ~~$141,394~~number ~~and~~is (~~$3,124~~949) 247-4210. In addition, ~~respectively~~as mentioned, inwe ~~Foreign~~have ~~exchange~~two ~~gain~~websites (~~loss).~~which ~~This~~do ~~was~~not ~~attributable~~form toa ~~international~~part ~~exposure~~of tothese ~~exchange~~filings): ~~rate~~appleisports.com ~~fluctuations resulting~~ in ~~fluctuations~~the ~~that~~U.S. ~~impact~~and ~~our~~www.appleisports.com.au ~~results~~in ofAustralia. ~~operations~~

76 Table of Contents

~~During~~Our ~~the~~corporate ~~Nine~~structure ~~Months~~is ~~Ended~~depicted September 30, 2025 and 2024, the company had a total of $0 and $658,533 related to forgiveness of debt. This was related to the Company’s rescission of the third-party intellectual property and reversal of 1,000,000 AUD of accounts payable and recognized forgiveness of debt income of 1,000,000 AUD ($658,533) during the Nine Months Ended September 30, 2024.below:

~~During~~Results ~~the Nine Months Ended September 30, 2025, and 2024, we had a net loss~~ of ~~$8,251,741 and $2,012,474, respectively, for the reasons discussed above.~~Operations

For the Three Months Ended ~~September~~March 3031, ~~2025,~~2026 Compared to the Three Months Ended ~~September~~March 3031, ~~2024~~2025.

Revenues

During the ~~three~~quarters ~~months~~ ended ~~September~~March 3031, ~~2025,~~2026 and ~~2024~~2025, the Company had no revenues.

Operating Expenses

During the ~~three~~quarters ~~months~~ ended ~~September~~March 3031, ~~2025,~~2026 and ~~2024~~2025, the Company had total operating expenses of $2437,~~238,807~~119 and $~~723~~3,~~929~~196,629, respectively. During the ~~three~~quarter ~~months~~ ended ~~September~~March 3031, ~~2025~~2026, operating expenses consisted of ~~corporate expenses of $137,256,~~ consulting, and professional fees of $2376,~~058~~638,~~803,~~ and selling, general, and administrative expenses of $4260,~~748~~481. During the ~~three~~quarter ~~months~~ ended ~~September~~March 3031, ~~2024~~2025, operating expenses consisted of corporate expenses of $~~185~~131,~~410~~772, consulting, and professional fees of $~~421~~3,~~759~~033,876, and selling, general, and administrative expenses of $~~116~~30,~~760~~981. The ~~217~~86% ~~increase~~decrease in operating expenses for the current quarter over the prior quarter is primarily due to a decrease in consulting and professional fees expenses primarily related to an ~~increase~~decrease in compensation expenses of $1250,~~807,148~~000 from ~~the~~ stock options which were granted during the ~~three~~quarter ~~months.~~compared ~~See~~to ~~Note~~$2,566,695 9from of the ~~unaudited~~stock ~~financial~~options ~~statements~~which ~~included~~were ~~herein~~granted ~~for~~during ~~additional~~the ~~detail~~quarters onended ~~the~~March ~~stock~~31, ~~incentive plan~~2025. ~~This~~See ~~was~~note ~~offset~~10 byStock ~~the~~Plans ~~decrease~~to inthe ~~marketing-related~~unaudited ~~expenses~~financial ~~until~~statements ~~the~~included ~~Company~~herein ~~moves~~for ~~closer~~additional todetail on the Gostock ~~Live~~incentive ~~date~~plans.

~~Other~~During ~~Income~~the ~~(Expenses)~~quarters ended March 31, 2026, and 2025, we had $21,663 and $8,981 respectively, in interest expense attributable to related party debt, net of interest income. The significant increase in interest expense is attributable to the increase in interest expense for the PhilBook Pty loan. This was offset by a decrease related to the conversion of the related party Cres loan on January 9, 2025.

During the ~~three~~quarters ~~months~~ ended ~~September~~March 3031, ~~2025~~2026, and ~~2024~~2025, we had net loss of $2385,~~295,042~~221 and $03,191,732, respectively, infor ~~issuance cost related to equity contract. The significant increase in issuance cost was a result of~~ the ~~common~~reasons ~~stock~~discussed ~~purchase agreement entered into on August 4, 2025~~above. ~~See note 7 for further details.~~

~~During~~Liquidity ~~the three months ended September 30, 2025,~~ and ~~2024,~~Capital we had $13,031 and $20,756, respectively, in interest expense attributable to related party debt, net of interest income. The significant decrease in interest expense is attributable to the conversion of the related party Cres loan on January 9, 2025, which resulted in a reduction of interest expense for the three months.Resources

~~During~~As ~~the~~of ~~three~~March ~~months~~31, ~~ended~~2026, ~~September~~the ~~30,~~Company ~~2025,~~had ~~and~~a ~~2024,~~working ~~the~~capital ~~company~~deficit ~~had~~of $336,~~468~~213,294 ~~and~~compared with a working capital deficit of $35,~~475~~900,109 ~~respectively,~~as inof ~~Foreign~~December ~~exchange~~31, ~~gain (loss)~~2025. ~~This~~The ~~was~~increase ~~attributable~~in toworking ~~international~~capital ~~exposure~~deficit tois ~~exchange~~primarily ~~rate~~a ~~fluctuations~~result ~~resulting~~of an increase in ~~fluctuations~~related ~~that~~party ~~impact~~loans ~~our~~for ~~results~~the ofthree ~~operations~~months ended March 31, 2026.

~~During~~The ~~the~~Company ~~three~~can ~~months~~provide ~~ended~~no ~~September~~assurance ~~30,~~that ~~2025,~~it ~~and~~can ~~2024,~~continue ~~the~~to ~~company~~satisfy ~~had~~its acash ~~total~~requirements offor $0at ~~and~~least ~~$600~~the ~~related~~next totwelve ~~forgiveness~~months. ofThe ~~debt.~~following ~~This~~is ~~was~~a ~~related~~summary toof the Company’s ~~rescission~~cash offlows ~~the~~provided ~~third-party~~by ~~intellectual~~(used ~~property~~in) ~~and~~operating, ~~reversal of 1~~investing,~~000,000~~ ~~AUD of accounts payable~~ and ~~recognized~~financing ~~forgiveness~~activities offor ~~debt income of 1,000,000 AUD ($658,533) during~~ the ~~three~~quarters ~~months~~ ended ~~September~~March 3031, ~~2024.~~2026 and 2025:

During the three months ended September 30, 2025, and 2024, we had a net loss of $4,513,412 and $748,760, respectively, for the reasons discussed above.

	March 31,			March 31,
	2026			2025
Net Cash Used in Operating Activities	$	(173,360	)	$	(477,365	)
Net Cash Used in Investing Activities		600			(600	)
Net Cash Provided by Financing Activities		117,683			588,008
Effect of changes in exchange rate on cash and cash equivalents		(1	)		(6,481	)
Net Change in Cash	$	(55,078	)	$	103,562

~~Liquidity~~7 ~~and~~Table ~~Capital~~of ~~Resources~~Contents

AsOperating of September 30, 2025, the Company had a working capital deficit of $6,073,549 compared with a working capital deficit of $6,124,806 as of December 31, 2024. The decrease in working capital deficit is primarily a result of a decrease in related party loans for the Nine Months Ended September 30, 2025, due to the conversion of certain outstanding related party loans.Activities

~~The~~During the quarter ended March 31, 2026, the Company ~~can~~incurred ~~provide~~a nonet ~~assurance~~loss ~~that~~of it$385,221 ~~can~~which ~~continue~~after adjusting for decrease in goods and services tax receivable of $6,492, foreign exchange gain of $73,661, Loss on investment $100, increase in accounts payable and accrued expenses of $118,453, accounts payable and accrued expenses to ~~satisfy~~related ~~its~~parties ~~cash~~$140,805, ~~requirements~~accrued ~~for~~interest atto ~~least~~related ~~the~~party ~~next~~of ~~twelve~~$11,067, ~~months.~~accrued ~~The~~interest ~~following~~income isof a$986, ~~summary~~accrued interest expense of ~~the~~$9,496, ~~Company’s~~prepaid and other assets of $4,005, deposits of $11,445, accrued payroll of 28,449, along with stock based compensation expense of $250,000 resulted in net cash ~~flows~~of ~~provided~~$173,360 bybeing (used in) operating activities during the period. By comparison, ~~investing~~during the quarter ended March 31, 2025, the Company incurred a net loss of $3,191,732 which after adjusting for decrease in goods and ~~financing~~services tax receivable of $46,039, foreign exchange gain of $13,878, increase in accounts payable and accrued expenses of $130,009, accounts payable and accrued expenses to related parties $66,485, accrued payroll of $93,316 accrued interest to related party of $9,158, accrued interest income of $986, prepaid and other assets of $4,161 along with stock based compensation expense of $2,566,695 resulted in net cash of $477,365 being used in operating activities during the period. The primary cause for the ~~Nine~~year ~~Months~~over ~~Ended~~year ~~September~~change 30in operating activities was related to the increase in expenses related to stock based compensation for the company’s stock incentive plan during the quarter ended March 31, 2025,. ~~and 2024:~~

	September 30,			September 30,
	2025			2024
Net Cash Used in Operating Activities	$	(3,935,587	)	$	(1,909,836	)
Net Cash Used in Investing Activities		(600	)		(80,000	)
Net Cash Provided by Financing Activities		3,903,199			1,944,271
Effect of changes in exchange rate on cash and cash equivalents		125			51,758
Net Change in Cash	$	(32,863	)	$	6,193

Investing Activities

8During ~~Table~~the quarter ended March 31, 2026, the Company had a decrease of ~~Contents~~$600 proceeds to receivables. By comparison, during the quarter ended March 31, 2025, the company had a receivable of $600 for proceeds owed by a vendor.

~~Operating~~Financing Activities

During the ~~Nine~~quarter ~~Months~~ended ~~Ended~~March ~~September 30~~31, ~~2025~~2026, the Company incurred ~~a net loss of~~ $8117,~~251,741~~683 ~~which~~from ~~after~~financing ~~adjusting~~activities ~~for~~by ~~decrease~~way ~~in goods and services tax receivable~~ of ~~$41,416, foreign exchange gain of $141,394, accrued payroll of $92,095, and prepaid and other assets of $4,060 offset by~~ an increase ~~in accounts payable and accrued expenses~~ of $~~320~~117,~~493,~~683 ~~accounts~~from ~~payable and accrued expenses to~~ related ~~parties $264,111, accrued interest to related~~ party of $33,385, accrued interest income of $2,992, and an increase in Deposits of $149,900 stock based compensation of $1,807,148, and issuance cost of $2,240,042 resulted in net cash of $3,935,587 being used in operating activities during the periodloans. By comparison, during the ~~Nine~~quarter ~~Months~~ended ~~Ended~~March ~~September 30~~31, ~~2024~~2025, the Company ~~incurred~~received ~~a net loss of~~ $2588,~~012,474~~008 ~~which~~from ~~after~~financing ~~adjusting~~activities ~~for~~by ~~decreases~~way ~~in goods and services tax receivable~~ of $22358,~~369,~~179 ~~accrued~~in ~~payroll~~related ofparty ~~$236~~loans,~~924,~~ ~~foreign exchange gain of~~ $3278,~~124,~~504 ~~accounts payable and accrued expenses of $415,675, and non cash expenses~~ from stock ~~issuance modification of $80~~issuances,~~000~~ ~~increase~~offset inby ~~accrued~~a ~~interest~~decrease of $148,~~990,~~675 infrom ~~accrued~~payments ~~interest~~from to related party ~~of $60,701, prepaid and other assets of $16,120, deposits of $39,512, and forgiveness of debt of $658,533 resulted in net cash of $1,909,836 being used in operating activities during the period~~loans. The ~~primary~~year ~~cause~~over ~~for the~~ year~~-over-year~~ ~~change~~changes inwere ~~operating~~primarily ~~activities was~~ related to the ~~increase~~partial inconversion ~~expenses~~of a related toparty ~~stock-based~~loan ~~compensation for the company’s stock incentive plan. Additionally, there was an increase in liabilities related~~ to common stock ~~that were subscribed but not issued during the nine months~~. ~~This was offset by forgiveness of debt for intellectual property from the prior year.~~

~~Investing~~The ~~Activities~~Company is dependent upon the receipt of capital investment or other financing to fund its ongoing operations and to execute its business plan of seeking a combination with a private operating company. In addition, the Company is dependent upon certain related parties to provide continued funding and capital resources. No assurances can be given that the Company will be successful in locating or negotiating with any target company or that the related parties will continue to fund the Company’s working capital needs. As a result, there is substantial doubt about the Company’s ability to continue as a going concern.

~~During~~Off-Balance ~~the~~Sheet Nine Months Ended September 30, 2025, the Company had a receivable of $600 for proceeds owed by a related party. By comparison, during the Nine Months Ended September 30, 2024, the Company loaned $80,000 to SeaPort, Inc.Arrangements

~~Financing~~The ~~Activities~~Company does not have any off-balance sheet arrangements that have or are likely to have a current or future effect on the Company’s financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that is material to investors.

~~During~~Contractual the Nine Months Ended September 30, 2025, the Company incurred $3,903,199 from financing activities by way of an increase of $162,409 from payments to related parties’ loans payable, offset by $1,220,409 of proceeds from related parties loans payable, $2,845,199 from stock issuances. By comparison, during the Nine Months Ended September 30, 2024, the Company received $1,944,271 from financing activities by way of $599,371 from proceeds from loans payable from related parties, net, $1,344,900 from stock issuances. The year-over-year changes were primarily related to the issuance of shares of common stock.Obligations

The Company is dependent upon the receipt of capital investment or other financing to fund its ongoing operations and to execute its business plan of seeking a combination with a private operating companyNone. In addition, the Company is dependent upon certain related parties to provide continued funding and capital resources. No assurances can be given that the Company will be successful in locating or negotiating with any target company or that the related parties will continue to fund the Company’s working capital needs. As a result, there is substantial doubt about the Company’s ability to continue as a going concern.

~~Off-Balance~~Critical ~~Sheet~~Accounting ~~Arrangements~~Estimates

The ~~Company~~preparation ~~does~~of ~~not~~financial ~~have~~statements ~~any~~in ~~off-balance~~conformity ~~sheet~~with ~~arrangements~~generally accepted accounting principles of the United States (“GAAP”) requires estimates and assumptions that affect the reported amounts of assets and liabilities, revenues and expenses in the financial statements and accompanying notes. Critical accounting estimates are those estimates made in accordance with GAAP that involve a significant level of estimation uncertainty and have had or are likely to have a ~~current~~material impact on the financial condition or ~~future~~results ~~effect~~of onoperations of the Company’s. ~~financial~~We ~~condition,~~identified ~~changes~~that inthe ~~financial~~assumptions ~~condition,~~and ~~revenues~~estimates orassociated ~~expenses~~with the valuation of stock option grants as a critical accounting estimate. We also have other key accounting policies, ~~results~~which involve the use of ~~operations~~estimates, ~~liquidity~~judgments, ~~capital~~and ~~expenditures~~assumptions orthat ~~capital~~are ~~resources~~significant to understanding our results which are found in Note 3 – Summary of Significant Accounting Policies and Basis of Presentation of the accompanying condensed consolidated financial statements. Although we believe that our estimates, assumptions, and judgments are ~~material~~reasonable, tothey ~~investors~~are based upon information presently available. Actual results may differ significantly from these estimates under different assumptions, judgments, or conditions.

~~Contractual~~Item ~~Obligations~~3. Quantitative and Qualitative Disclosures about Market Risk.

~~None~~As a “smaller reporting company” as defined by Item 10 of Regulation S-K, the Company is not required to provide information required by this Item.

~~Critical~~8 ~~Accounting~~Table ~~Estimates~~of Contents

~~The~~Item preparation of financial statements in conformity with generally accepted accounting principles of the United States (“GAAP”) requires estimates and assumptions that affect the reported amounts of assets and liabilities, revenues and expenses in the financial statements and accompanying notes4. ~~Critical~~Controls ~~accounting estimates are those estimates made in accordance with GAAP that involve a significant level of estimation uncertainty~~ and ~~have had or are likely to have a material impact on the financial condition or results of operations of the Company~~Procedures. We identified that the assumptions and estimates associated with the valuation of stock option grants are a critical accounting estimate. We also have other key accounting policies, which involve the use of estimates, judgments, and assumptions that are significant to understanding our results, which are found in Note 3 – Summary of Significant Accounting Policies and Basis of Presentation of the accompanying condensed consolidated financial statements. Although we believe that our estimates, assumptions, and judgments are reasonable, they are based upon information presently available. Actual results may differ significantly from these estimates under different assumptions, judgments, or conditions.

~~Item~~Evaluation 3.of ~~Quantitative~~Disclosure Controls and ~~Qualitative Disclosures about Market Risk~~Procedures

AsIn aconnection ~~“smaller~~with ~~reporting~~the ~~company”~~preparation asof ~~defined~~this quarterly report, an evaluation was carried out by ~~Item~~the 10Company’s management, with the participation of ~~Regulation~~the ~~S-K~~principal executive officer and the principal financial officer, of the effectiveness of the Company’s isdisclosure ~~not~~controls ~~required~~and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act (“Exchange Act”) as of March 31, 2026. Disclosure controls and procedures are designed to ~~provide~~ensure that information required byto ~~this~~be ~~Item~~disclosed in reports filed or submitted under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in the Commission’s rules and forms, and that such information is accumulated and communicated to management, including the principal executive officer and the principal financial officer, to allow timely decisions regarding required disclosures.

9Based ~~Table~~on that evaluation, the Company’s management concluded, as of ~~Contents~~the end of the period covered by this report, that the Company’s disclosure controls and procedures were not effective in recording, processing, summarizing, and reporting information required to be disclosed, within the time periods specified in the Commission’s rules and forms, and that such information was not accumulated and communicated to management, including the principal executive officer and the principal financial officer, to allow timely decisions regarding required disclosures.

~~Item~~Effective 4disclosure controls and internal controls are necessary for us to provide reliable financial reports and prevent fraud. ~~Controls~~We continue to evaluate steps to remediate the material weaknesses. These remediation measures may be time consuming and ~~Procedures~~costly and there is no assurance that these initiatives will ultimately have the intended effects.

~~Evaluation~~Management has implemented remediation steps to improve our disclosure controls and procedures and our internal control over financial reporting. By enhancing access to accounting literature, identification of ~~Disclosure~~third-party ~~Controls~~professionals with whom to consult regarding complex accounting applications and ~~Procedures~~consideration of additional staff with the requisite experience and training to supplement existing accounting professionals.

InIf ~~connection~~we ~~with~~identify ~~the~~any ~~preparation~~new ofmaterial ~~this~~weakness ~~quarterly~~in ~~report~~the future, anany ~~evaluation~~such ~~was~~newly ~~carried~~identified ~~out~~material byweakness ~~the~~could ~~Company’s~~limit ~~management,~~our ~~with~~ability ~~the~~to ~~participation~~prevent ofor ~~the~~detect ~~principal~~a ~~executive~~misstatement ~~officer~~of ~~and~~our ~~the~~accounts ~~principal~~or ~~financial~~disclosures ~~officer,~~that ofcould ~~the~~result ~~effectiveness~~in ofa ~~the~~material ~~Company’s~~misstatement ~~disclosure~~of ~~controls~~our ~~and~~annual ~~procedures~~or ~~(as~~interim ~~defined~~financial instatements. ~~Rules~~In ~~13a-15(e)~~such ~~and~~case, ~~15d-15(e)~~we ~~under~~may ~~the~~be ~~Exchange~~unable ~~Act~~to ~~(“Exchange~~maintain ~~Act”)~~compliance aswith ofsecurities ~~September~~law ~~30,~~requirements ~~2025.~~regarding ~~Disclosure~~the ~~controls~~timely ~~and~~filing ~~procedures~~of ~~are~~periodic ~~designed~~reports toin ~~ensure~~addition ~~that information required~~ to beapplicable ~~disclosed~~stock inexchange ~~reports~~listing ~~filed~~requirements, orinvestors ~~submitted~~may ~~under~~lose ~~the~~confidence ~~Exchange~~in ~~Act~~our isfinancial ~~recorded~~reporting, ~~processed, summarized,~~ and ~~reported~~our ~~within~~stock ~~the~~price ~~time~~may ~~periods~~decline ~~specified~~as ina ~~the~~result. ~~Commission’s~~We ~~rules~~cannot ~~and~~assure ~~forms,~~you ~~and~~ that ~~such~~the ~~information~~measures iswe ~~accumulated~~have ~~and~~taken ~~communicated~~ to ~~management~~date, ~~including~~or ~~the~~any ~~principal~~measures ~~executive~~we ~~officer~~may ~~and~~take in the ~~principal~~future, ~~financial~~will ~~officer,~~be sufficient to ~~allow~~avoid ~~timely~~potential ~~decisions~~future ~~regarding~~material ~~required disclosures~~weaknesses.

~~Based~~We ondo not expect that ~~evaluation~~our disclosure controls and procedures will prevent all errors and all instances of fraud. Disclosure controls and procedures, ~~the~~no ~~Company’s~~matter ~~management~~how ~~concluded~~well conceived and operated, ascan ofprovide only reasonable, not absolute, assurance that the ~~end~~objectives of the ~~period~~disclosure ~~covered~~controls byand ~~this~~procedures ~~report,~~are ~~that~~met. Further, the ~~Company’s~~design of disclosure controls and procedures ~~were~~must ~~not~~reflect ~~effective~~the infact ~~recording,~~that ~~processing,~~there ~~summarizing~~are resource constraints, and ~~reporting~~the ~~information~~benefits ~~required~~must be considered relative to betheir ~~disclosed,~~costs. ~~within~~Because of the ~~time~~inherent ~~periods~~limitations ~~specified~~ in ~~the~~all ~~Commission’s~~disclosure ~~rules~~controls and ~~forms~~procedures, no evaluation of disclosure controls and procedures can provide absolute assurance that ~~such~~we ~~information~~have ~~was~~detected ~~not~~all ~~accumulated~~our control deficiencies and ~~communicated~~instances toof ~~management~~fraud, ~~including~~if ~~the~~any. ~~principal~~The ~~executive~~design ~~officer~~of disclosure controls and procedures is also based partly on certain assumptions about the ~~principal~~likelihood ~~financial~~of ~~officer~~future events, toand ~~allow~~there ~~timely~~can ~~decisions~~be ~~regarding~~no ~~required~~assurance ~~disclosures.~~that any design will succeed in achieving its stated goals under all potential future conditions.

~~Effective~~Changes ~~disclosure~~in ~~controls~~Internal ~~and~~Controls ~~internal~~over ~~controls~~Financial are necessary for us to provide reliable financial reports and prevent fraud. We continue to evaluate steps to remediate the material weaknesses. These remediation measures may be time-consuming and costly, and there is no assurance that these initiatives will ultimately have the intended effects. Reporting

~~Management~~During ~~has~~the ~~implemented~~quarter ended March 31, 2026, other than the remediation steps toaddressed ~~improve~~above ~~our~~there ~~disclosure~~have ~~controls~~been ~~and~~no ~~procedures~~change ~~and~~in ~~our~~ internal control over financial reporting. Bythat ~~enhancing~~has ~~access~~materially toaffected ~~accounting~~or ~~literature,~~is ~~identification~~reasonably oflikely ~~third-party professionals with whom~~ to ~~consult~~materially ~~regarding~~affect ~~complex~~our ~~accounting~~internal ~~applications,~~control ~~and~~over ~~consideration~~financial ~~of additional staff with the requisite experience and training to supplement existing accounting professionals~~reporting.

If9 weTable ~~identify any new material weakness in the future, any such newly identified material weakness could limit our ability to prevent or detect a misstatement~~ of our accounts or disclosures that could result in a material misstatement of our annual or interim financial statements. In such a case, we may be unable to maintain compliance with securities law requirements regarding the timely filing of periodic reports in addition to applicable stock exchange listing requirements, investors may lose confidence in our financial reporting, and our stock price may decline as a result. We cannot assure you that the measures we have taken to date, or any measures we may take in the future, will be sufficient to avoid potential future material weaknesses. Contents

WePART do not expect that our disclosure controls and procedures will prevent all errors and all instances of fraud. Disclosure controls and procedures, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the disclosure controls and procedures are met. Further, the design of disclosure controls and procedures must reflect the fact that there are resource constraints, and the benefits must be considered relative to their costs. Because of the inherent limitations in all disclosure controls and procedures, no evaluation of disclosure controls and procedures can provide absolute assurance that we have detected all our control deficiencies and instances of fraud, if any. The design of disclosure controls and procedures is also based partly on 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 conditions. II

~~Changes~~OTHER ~~in Internal Controls over Financial Reporting~~INFORMATION

During the Nine Months Ended September 30, 2025, other than the remediation steps addressed above, there has been no change in internal control over financial reporting that has materially affected or is reasonably likely to affect our internal control over financial reporting materially.

10 Table of Contents

PART II

OTHER INFORMATION

Item 1. Legal Proceedings.

There are presently no pending legal proceedings to which the Company or any of its property is subject, or any material proceedings to which any director, officer or affiliate of the Company, any owner of record or beneficially of more than five percent of any class of voting securities is a party or has a material interest adverse to the Company, and no such proceedings are known to the Company to be threatened or contemplated against it.None

Item 1A. Risk Factors.

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

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

None.

Item 3. Defaults Upon Senior Securities.

None.

Item 4. Mine Safety Disclosures.

Not applicable to our Company.

Item 5. Other Information.

None.

11 Table of Contents

Item 6. Exhibits

Exhibit		Description
31.1		Certification of the Company’s Principal Executive Officer and Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002*

32.1		Certification of the Company’s Principal Executive Officer and Principal Financial pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002+

101.INS		INLINE XBRL INSTANCE DOCUMENT*

101.SCH		INLINE XBRL TAXONOMY EXTENSION SCHEMA DOCUMENT*

101.CAL		INLINE XBRL TAXONOMY CALCULATION LINKBASE DOCUMENT*

101.DEF		INLINE XBRL TAXONOMY DEFINITION LINKBASE DOCUMENT*

101.LAB		INLINE XBRL TAXONOMY LABEL LINKBASE DOCUMENT*

101.PRE		INLINE XBRL TAXONOMY PRESENTATION LINKBASE DOCUMENT*

104		COVER PAGE INTERACTIVE DATA FILE (FORMATTED AS INLINE XBRL AND CONTAINED IN EXHIBIT 101)*

+	In accordance with SEC Release 33-8238, Exhibit 32.1 is being furnished and not filed.

*	Filed herewith.

1210 Table of Contents

SIGNATURES

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

	APPLE iSPORTS GROUP, INC.
Date: November 14, 2025	/s/ Joe Martinez
Date: May 21, 2026	/s/ Joe Martinez
	Joe MartinezChief Executive Officer(Principal Executive Officer)

Date: ~~November~~May 1421, ~~2025~~2026 /s/ Joe Martinez Joe Martinez Acting Chief Financial Officer (Acting Principal Financial and Accounting Officer)

1311

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