UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-K

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

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

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

For the transition period from ____________ to ____________

Commission file number 000-53259

POWERDYNE INTERNATIONAL, INC.

(Exact name of registrant as specified in its charter)

Delaware		20-5572576
State or other jurisdiction of		I.R.S. Employer
incorporation or organization		Identification No.

45 Main Street

North Reading, Massachusetts

01864

(Address of principal executive offices)

(Zip Code)

(Registrant’s telephone number, including area code: (401) 739-3300

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

Securities registered pursuant to Section 12(g) of the Act: Common Stock, par value $0.0001.

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

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

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,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of Exchange Act.

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

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

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

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

Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b). ☐

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

As of December 31, ~~2024~~2025, the aggregate market value of the registrant’s voting common stock held by non-affiliates of the registrant was $13,~~257~~484,~~864~~259. The registrant’s stock does not trade. Therefore, the market value for the stock was valued at $0.0001, its par value. The registrant has no non-voting stock.

As of April 2803, ~~2025~~2026, the registrant had 1,~~884~~909,930,584 shares of common stock outstanding.

DOCUMENTS INCORPORATED BY REFERENCE

Portions of the registrant’s definitive proxy statement pursuant to Regulation 14A in connection with the ~~2024~~2025 annual meeting of shareholders are incorporated by reference into Part III of this Form 10-K. The proxy statement will be filed with the SEC not later than 120 days after the registrant’s fiscal year ended December 31, ~~2024~~2025.

TABLE OF CONTENTS

		Page
CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS		ii
PART I
Item 1.	Business	1
Item 1A.	Risk Factors	3
Item 1B.	Unresolved Staff Comments	3
Item 1C.	Cybersecurity	3
Item 2.	Properties	3
Item 3.	Legal Proceedings	3
Item 4.	Mine Safety Disclosures	3
PART II
Item 5.	Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities	3
Item 6.	Reserved	4
Item 7.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	4
Item 7A.	Quantitative and Qualitative Disclosures about Market Risk	6
Item 8.	Financial Statements and Supplementary Data	F-1
Item 9.	Changes In and Disagreements with Accountants on Accounting and Financial Disclosure	7
Item 9A.	Controls and Procedures	7
Item 9B.	Other Information	8
Item 9C.	Disclosure Reporting Foreign Jurisdictions that Prevent Inspections	8
PART III
Item 10.	Directors, Executive Officers and Corporate Governance	8
Item 11.	Executive Compensation	10
Item 12.	Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters	10
Item 13.	Certain Relationships and Related Transactions and Director Independence	11
Item 14.	Principal Accountant Fees and Services	11
PART IV
Item 15.	Exhibits; Financial Statement Schedules	12
Item 16.	Form 10-K Summary	12
SIGNATURES		13

CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS

This Annual Report on Form 10-K contains statements which constitute “forward-looking statements” within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended and within the meaning of the Private Securities Litigation Reform Act of 1995. Forward-looking statements represent our expectations or beliefs concerning future events, including the following: any statements regarding future sales, costs and expenses and gross profit percentages; any statements regarding the continuation of historical trends; any statements regarding expected capital expenditures; and any statements regarding the sufficiency of our cash balances and cash generated from operating and financing activities for future liquidity and capital resource needs, and are usually denoted by words or phrases such as “believes,” “plans,” “should,” “expects,” “thinks,” “projects,” “estimates,” “anticipates,” “will likely result,” or similar expressions. We wish to caution readers that all forward-looking statements are necessarily speculative and not to place undue reliance on forward-looking statements, which speak only as of the date made, and to advise readers that actual results could vary due to a variety of risks and uncertainties, some of which are discussed in this report in the Part I, Item 1A. Risk Factors, Item 7 Management’s Discussion and Analysis of Financial Condition and Results of Operations and elsewhere in this report. While no list of assumptions, risks, or uncertainties could be complete, some of the factors that may cause actual results or other future events, circumstances, or aspirations to differ from those in forward-looking statements include:

	●	competitive and cyclical factors relating to our businesses;

	●	specifically with respect to our CM Tech’s dependence on key customers and availability of raw materials;

	●	requirements of and our access to capital;

	●	our ability to continue to make acquisitions and to successfully integrate and operate acquired businesses;

	●	risks of downturns in general economic conditions and in the motor and retail industries that could affect our business segments;

	●	technological developments;

	●	our ability to attract and retain key personnel;

	●	product liabilities in excess of insurance;

	●	changes in governmental regulation and oversight;

	●	current federal regulatory issues and policies;

	●	domestic or international hostilities and terrorism; and

	●	the future trading prices of our common stock.

We caution you that the foregoing list of factors may not contain all of the factors that could cause actual results or other future events, circumstances, or aspirations to differ from those in forward-looking statements.

Any forward-looking statement made by the Company or on its behalf speaks only as of the date that it was made. We undertake no obligation to publicly update or revise any forward-looking statement as a result of new information, future events or otherwise, except as otherwise required by applicable securities laws.

We may not actually achieve the plans, intentions or expectations disclosed in our forward-looking statements, and you should not place undue reliance on our forward-looking statements. Actual results or events could differ materially from the plans, intentions and expectations disclosed in the forward-looking statements we make. We have included important cautionary statements in this Annual Report on Form 10-K, particularly in the “Risk Factors” section, that we believe could cause actual results or events to differ materially from the forward-looking statements that we make. Our forward-looking statements do not reflect the potential impact of any future acquisitions, mergers, dispositions, joint ventures, or investments we may make.

References to “Powerdyne”, “the Company”, “the company”, “we,” “our” and “us” refer to Powerdyne International Inc., unless the context otherwise requires.

ITEM 1: BUSINESS

Our History

Our company was incorporated in the State of Delaware in September 2006 and was formerly known as Greenmark Acquisition Corporation (“Greenmark”). On February 7, 2011, Greenmark Acquisition Corporation and Powerdyne, Inc., a Nevada corporation (“Powerdyne Nevada”), merged with Greenmark as the surviving company. Powerdyne Nevada was formed in February 2010 in the State of Nevada and had limited operations until the time of its combination with Greenmark. As part of the merger, Greenmark Acquisition Corporation, the surviving entity, changed its name to Powerdyne International, Inc. prior to the merger, Greenmark did not have any ongoing business or operations and was established for the purpose of completing mergers and acquisitions with a target company, such as Powerdyne Nevada.

During the quarter ended March 31, 2019, Powerdyne International, Inc. purchased several crypto currency miners and began mining certain crypto coins. This was completed to enter the crypto markets and explore other potential revenue opportunities for Powerdyne International, Inc.

On March 6, 2022, pursuant to a Securities Purchase Agreement (the “SPA”), Powerdyne International, Inc. (the “Company”), acquired 100% of the issued and outstanding membership interests of Creative Motion Technology, LLC, a Massachusetts limited liability company, (the “Membership Interests”). The Membership Interests was owned by Mr. James F. O’Rourke, the principal owner and sole director and officer of the Company. The purchase price paid by the Company was 2,000,000 shares of its Series A Preferred Stock valued at $1,500,000 The Series A Preferred Stock, shall be entitled to have one thousand (1,000) votes per one (1) share, at each meeting of stockholders of the Corporation (or pursuant to any action by written consent) with respect to any and all matters presented to the stockholders of the Corporation for their action or consideration. The holders of Series A Preferred Stock shall vote together with the holders of Common Stock as a single class.

Overview

Creative Motion Technology, LLC (“CM Tech”) is a small New England based motor manufacturer founded in 2004 and has been in business for over 19 years. CM Tech’s management has over 60 years of design and manufacturing expertise, specializing in the design and custom building of industrial servomotors both brush and brushless motor designs. CM Tech’s current market focus is on the niche motor demands for low volume, high-quality cost-effective motors which are primarily used in industrial robotics for the semiconductor manufacturing industry. The motors that CM Tech currently has in production primarily provide the X, Y, and Z axis articulation in factory automation robots.

Included with CM Tech acquisition is Frame One, which is a custom picture framing shop located in North Reading, MA. Frame One has been in business since 2006 and brings with it a strong client base consisting of local schools, colleges, artist guilds, artists, interior decorators/designers, museums, photographers, art galleries and theaters.

Segment Reporting

ASC Topic 280, “Segment Reporting,” requires use of the “management approach” model for segment reporting. The management approach model is based on the way a Company’s management organizes segments within the Company for making operating decisions and assessing performance.

We primarily service the Original Equipment Manufacturers (OEM’s) in the semiconductor market by supplying custom designed motors for the robotics used in semiconductor manufacturing equipment. We also provide custom picture framing under Frame One. We consider both businesses to operate as our own business for reporting purposes. We provide cost-effective value-added turn-key solutions to our clients’ drives and articulation needs.

The Market

We service Global Semiconductor Equipment Manufacture’s our Sales to International customers for CM Tech were 1858% and 82% of our total sales in ~~2024~~2025 and ~~2023~~2024, respectively.

Suppliers

We have developed a strong collaborative relationship with a select few ISO Certified component manufacturers both domestically and in Asia. These strategic relationships have been developed over the past 20 years, which ensure that we are able to maintain a steady flow of components while maintaining a high level of quality. With these relationships we are able to run a production base on a just-in-time inventory (JIT) allowing us to keep a minimum amount of inventory.

Foreign Trade Regulations

A large portion of the products we distribute are manufactured in Asia, including China. The purchase of goods manufactured in foreign countries is subject to several risks, including economic disruptions, including recent disruptions caused by the COVID-19 pandemic, transportation delays and interruptions, foreign exchange rate fluctuations, imposition of tariffs and import and export controls, and changes in governmental policies, any of which could have a material adverse effect on our business and results of operations.

From time to time, protectionist pressures have influenced U.S. trade policy concerning the imposition of significant duties or other trade restrictions upon foreign products. We cannot predict whether additional U.S. customs quotas, duties, taxes or other charges or restrictions will be imposed upon the importation of foreign components in the future or what effect any of these actions would have on our business, financial condition, or results of operations. During ~~2024~~2025, we remained impacted by tariff costs on certain products imported from China, which went into effect as of July 6, 2018. However, we also have been able to share the increases with our customers to help mitigate these costs.

Our ability to remain competitive with respect to the pricing of imported components could be adversely affected by increases in tariffs or duties, changes in trade treaties, strikes in air or sea transportation, and possible future U.S. legislation with respect to pricing and import quotas on products from foreign countries. For example, it is possible that political or economic developments in China, or with respect to the United States’ relationship with China, could have an adverse effect on our business. Our ability to remain competitive also could be affected by other governmental actions related to, among other things, anti-dumping legislation and international currency fluctuations. While we do not believe that any of these factors adversely impact our business at present, we cannot be assured that these factors will not materially adversely affect us in the future. Any significant disruption in the delivery of merchandise from our suppliers, substantially all of whom are foreign, could have a material adverse impact on our business and the results of operations.

Employees

We have one executive officer. We have 9 full-time employees, and 5 consultants including legal, accounting, and information technology.

Available Information

We maintain a website (http://www.powerdyneinternational.com.), but we are not including the information contained on this website as a part of, or incorporating it by reference into, this annual report on Form 10-K. We make available free of charge through this website our annual reports, quarterly reports and current reports on Form 8-K, and amendments to these reports, as soon as reasonably practicable after we electronically file that material with, or furnish the material to, the Securities and Exchange Commission. Information contained on our website is not incorporated into this Annual Report on Form 10-K.

Any information contained on our website, or any other websites referenced in this Form 10-K is not incorporated by reference into this Form 10-K and should not be considered a part of this Form 10-K.

ITEM 1A. RISK FACTORS

The Company qualifies as a smaller reporting company, as defined by § 229.10(f)(1) and is not required to provide the information required by this Item.

ITEM 1B. UNRESOLVED STAFF COMMENTS

None

ITEM 2: ~~PROPERTIES~~1C. CYBERSECURITY RISK

~~Our corporate headquarters are in a full-service office suite located in a building in North Reading~~Management, ~~Massachusetts~~Strategy, ~~consisting of approximately 5,000 square feet of retail, manufacturing,~~ and ~~office space. We believe that our existing facilities are suitable and adequate and that~~ weGovernance ~~have sufficient capacity to meet our anticipated needs.~~

~~ITEM~~The Company maintains a cybersecurity 3:risk ~~LEGAL~~management ~~PROCEEDINGS~~program appropriate to its size and operations. With a small team of 9 employees and 4 consultants, the Company relies primarily on commercially available security tools, third-party service providers (such as cloud hosting, email, and payment processors), and basic administrative controls to identify, assess, and manage material risks from cybersecurity threats. Management, led by the Chief Executive Officer with input from key operational personnel, is responsible for overseeing the Company’s cybersecurity efforts. This includes periodic reviews of third-party provider security practices, implementation of multi-factor authentication where available, employee awareness training on phishing and other common threats, timely software patching, and monitoring for unusual activity. Cybersecurity considerations are integrated into the Company’s overall enterprise risk management processes, which are overseen by senior management and the Board of Directors. The Board of Directors provides oversight of cybersecurity risks as part of its general oversight of the Company’s risk management. Due to the Company’s limited size and resources, there is no separate cybersecurity committee or dedicated Chief Information Security Officer; instead, the full Board receives periodic updates from management on cybersecurity matters, including any identified threats or incidents.

InThe Company has not experienced any material cybersecurity incidents to date, and cybersecurity risks from threats have not materially affected the ~~ordinary~~Company’s ~~course~~business strategy, results of ~~business~~operations, or financial condition, nor are they reasonably likely to do so based on current assessments. However, like many small companies, we ~~may~~remain ~~become~~vulnerable ~~involved~~to evolving cyber threats such as phishing, malware, ransomware, or unauthorized access attempts targeting our technology systems or those of our third-party providers. A significant incident could result in financial losses, legal ~~proceedings~~liabilities, ~~from~~regulatory ~~time~~penalties, toreputational ~~time.~~harm, Asor ofoperational ~~the~~disruptions. ~~date~~For additional discussion of ~~this~~cybersecurity-related risks, ~~report~~including potential impacts, wesee ~~are not~~Item ~~aware~~1A, “Risk Factors” of ~~any~~this ~~material~~Form ~~pending~~10-K, ~~legal~~particularly ~~proceedings~~the section on Cybersecurity Risks.

ITEM 42: ~~MINE SAFTY DISCLOSURES~~PROPERTIES

~~Not~~Our ~~Applicable~~corporate headquarters are in a full-service office suite located in a building in North Reading, Massachusetts, consisting of approximately 5,000 square feet of retail, manufacturing, and office space. We believe that our existing facilities are suitable and adequate and that we have sufficient capacity to meet our anticipated needs.

ITEM 53: ~~MARKET~~LEGAL ~~PRICE OF AND DIVIDENDS ON THE REGISTRANT’S COMMON EQUITY AND RELATED STOCKHOLDER MATTERS~~PROCEEDINGS

~~Market~~In ~~Information~~the ordinary course of business, we may become involved in legal proceedings from time to time. As of the date of this report, we are not aware of any material pending legal proceedings.

~~Market~~ITEM ~~Information~~4: MINE SAFTY DISCLOSURES

OnNot ~~November 13, 2012, our common stock was approved for quotation on the OTC Markets under the symbol “PWDY”.~~Applicable

OnITEM ~~September~~5: ~~30,~~MARKET ~~2019,~~PRICE ~~the~~OF ~~SEC,~~AND ~~pursuant~~DIVIDENDS toON ~~Section~~THE ~~12(j), revoked the Company registration under Section 12 of the Securities Act of 1933, as amended. Accordingly, the Company~~REGISTRANT’sS ~~common~~COMMON ~~stock~~EQUITY ~~has~~AND ~~not~~RELATED ~~been~~STOCKHOLDER ~~traded since that date. The last price of our common stock as quoted on the OTC Bulletin Board on September 30, 2019, was $0.0004.~~MATTERS

OnMarket February 6, 2023, FINRA approved Powerdyne International Inc. to begin trading again under the ticker symbol PWDY. From February 6, 2023, to December 31, 2023, Powerdyne has traded in a range from $0.02 to $0.0005.Information

~~Dividends~~Market ~~and Dividend Policy~~Information

WeOn ~~have~~November ~~never~~13, ~~paid~~2012, ~~nor declared any cash dividends on~~ our common stock towas ~~date,~~approved ~~and~~for doquotation ~~not~~on ~~anticipate paying such cash dividends in~~ the ~~foreseeable~~ ~~future.~~OTC ~~Whether~~Markets ~~we declare and pay dividends is determined by our Board of Directors at their discretion, subject to certain limitations imposed~~ under Delaware corporate law. The timing, amount, and form of dividends, if any, will depend on, among other things, our results of operations, financial condition, cash requirements and other factors deemed relevant by our Board of Directors. We are not aware of any contractual or similar restrictions that limit our ability to pay dividends, currently or in the ~~future.~~symbol ~~See ITEM 7~~“PWDY”. ~~Management’s Discussion and Analysis of Financial Condition and Results of Operations.~~

3On September 30, 2019, the SEC, pursuant to Section 12(j), revoked the Company registration under Section 12 of the Securities Act of 1933, as amended. Accordingly, the Company’s common stock has not been traded since that date. The last price of our common stock as quoted on the OTC Bulletin Board on September 30, 2019, was $0.0004.

~~Equity~~On ~~Compensation~~February ~~Plan~~6, ~~Information~~2023, FINRA approved Powerdyne International Inc. to begin trading again under the ticker symbol PWDY. From January1, 2025, to December 31, 2025, Powerdyne has traded in a range from $0.0011 to $0.0052.

~~Our~~Dividends ~~board of directors adopted the 2014 Stock Option Plan (the “Plan”) in 2014 to promote our long-term growth~~ and ~~profitability by~~Dividend (i) providing our key directors, officers, and employees with incentives to improve stockholder value and contribute to our growth and financial success and (ii) enable us to attract, retain and reward the best available persons for positions of substantial responsibility. A total of 100,000,000 shares of our common stock have been reserved for issuance upon exercise of options granted pursuant to the Plan. The Plan allows us to grant options to our employees, officers, directors and those of our subsidiaries, provided that only our employees and those of our subsidiaries may receive incentive stock options under the Plan. We have not granted shares of stock as of December 31, 2024, under the Plan.Policy

~~Holders~~We have never paid nor declared any cash dividends on our common stock to date, and do not anticipate paying such cash dividends in the foreseeable future. Whether we declare and pay dividends is determined by our Board of Directors at their discretion, subject to certain limitations imposed under Delaware corporate law. The timing, amount, and form of dividends, if any, will depend on, among other things, our results of operations, financial condition, cash requirements and other factors deemed relevant by our Board of Directors. We are not aware of any contractual or similar restrictions that limit our ability to pay dividends, currently or in the future. See ITEM 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations.

There are approximately 39 active holders of the Company’s Common Stock. This figure does not include holders of shares registered in “street name” or persons, partnerships, associates, corporations, or other entities identified in security position listings maintained by depositories.3

~~Recent~~Equity ~~Sales~~Compensation ofPlan ~~Unregistered Sales of Equity Securities.~~Information

~~None~~Our board of directors adopted the 2014 Stock Option Plan (the “Plan”) in 2014 to promote our long-term growth and profitability by (i) providing our key directors, officers, and employees with incentives to improve stockholder value and contribute to our growth and financial success and (ii) enable us to attract, retain and reward the best available persons for positions of substantial responsibility. A total of 100,000,000 shares of our common stock have been reserved for issuance upon exercise of options granted pursuant to the Plan. The Plan allows us to grant options to our employees, officers, directors and those of our subsidiaries, provided that only our employees and those of our subsidiaries may receive incentive stock options under the Plan. We have not granted shares of stock as of December 31, 2025, under the Plan.

~~Stock Issued For Services.~~Holders

OnThere ~~February~~are ~~27,~~approximately ~~2023,~~39 active holders of the Company’s ~~issued~~Common 7Stock. This figure does not include holders of shares registered in “street name” or persons,~~500~~ partnerships,~~000~~ ~~shares~~associates, tocorporations, aor ~~consultant~~other asentities ~~compensation~~identified ~~for~~in ~~accounting~~security ~~services~~position ~~rendered~~listings maintained by depositories.

OnRecent ~~February~~Sales ~~27,~~of ~~2023,~~Unregistered ~~the~~Sales ~~Company~~of ~~issued~~Equity ~~15,000,000 shares to a consultant as compensation for legal services rendered~~Securities.

~~The Company recorded $9,000 as compensation expense for the 22,500,000 shares issued to third party consultants, which was the fair value of the shares on the date of issuance~~None.

~~The~~Purchases ~~Company relied upon Section 4(2) and/or Regulation D~~ of ~~the~~Equity Securities ~~Act~~by ~~of 1933, as amended, for~~ the ~~issuance~~Issuer ~~of these securities. No commissions were paid regarding the share issuance,~~ and ~~the~~Affiliated ~~share certificates were issued, or “book entry”, with a Rule 144 restrictive legend~~Purchasers.

~~Purchases of Equity Securities by the Issuer and Affiliated Purchasers~~None.

~~None~~ITEM 6. (Reserved)

ITEM 67. ~~(Reserved)~~MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

~~ITEM~~This 7discussion contains forward-looking statements that involve risks and uncertainties that could cause actual results or events to differ materially from those expressed or implied by such forward-looking statements as a result of many important factors, including those set forth in Part I of this Annual Report on Form 10-K under the caption “Risk Factors.” ~~MANAGEMENT~~Please see “Cautionary Note Regarding Forward-Looking Statements” in Part I above. We do not undertake any obligation to update forward-looking statements to reflect events or circumstances occurring after the date of this Annual Report. “Management’Ss ~~DISCUSSION~~Discussion ~~AND~~and ~~ANALYSIS~~Analysis of OFFinancial ~~FINANCIAL~~Condition ~~CONDITION~~and ~~AND~~Results ~~RESULTS~~of OFOperations” ~~OPERATIONS~~(hereafter referred to as “MD&A”) should be read in conjunction with the consolidated financial statements, including the related notes, appearing in Part II, Item 8 of this Annual Report on Form 10-K (this “Form 10-K”).

~~For~~Critical aAccounting ~~description~~Policies ~~of our significant accounting policies~~ and an understanding of the significant factors that influenced our performance during the year ended December 31, 2024, this “Management’s Discussion and Analysis of Financial Condition and Results of Operations” (hereafter referred to as “MD&A”) should be read in conjunction with the consolidated financial statements, including the related notes, appearing in Part II, Item 8 of this Annual Report on Form 10-K for the fiscal year ended December 31, 2024 (this “Form 10-K”).Estimates

~~The~~Use ~~following~~of ~~discussion~~Estimates ~~includes~~– ~~forward-looking~~We ~~statements.~~have ~~Please~~made ~~refer~~a number of estimates and assumptions relating to the ~~Forward-Looking~~reporting ~~Statements~~of ~~section~~assets and liabilities and the disclosure of contingent assets and liabilities to prepare our consolidated financial statements included in Item 8 of this ~~Form~~Annual Report on Form 10-K in accordance with generally accepted accounting principles in the United States. These estimates have a significant impact on our valuation and reserve accounts relating to the allowance for sales returns and allowances, doubtful accounts, inventory reserves and ~~important~~deferred ~~information~~income ~~about~~taxes. Actual results could differ from these ~~types~~estimates. A complete listing of ~~statements~~our accounting policies is under Item 8, Note 3, Summary of Significant Accounting Policies.

~~Critical Accounting Policies and Estimates~~Overview

~~Use~~We ofare ~~Estimates~~an –operating Wecompany ~~have~~which ~~made~~has aexperienced ~~number~~losses ofsince ~~estimates~~our ~~and~~inception. ~~assumptions~~Our ~~relating~~sources ~~to the reporting~~ of ~~assets~~cash ~~and liabilities and the disclosure of contingent assets and liabilities~~ to ~~prepare~~date ~~our consolidated financial statements included in Item 8 of this Annual Report on Form 10-K in accordance with generally accepted accounting principles in the United States. These estimates~~ have abeen ~~significant~~capital ~~impact~~invested ~~on our~~by ~~valuation and reserve accounts relating to the allowance for sales returns and allowances~~shareholders, ~~doubtful accounts~~officers, ~~inventory reserves~~ and ~~deferred~~ ~~income~~venture ~~taxes.~~capital ~~Actual results could differ from these estimates~~investors/lenders. ~~A complete listing of our accounting policies is under Item 8, Note 3, Summary of Significant Accounting Policies.~~

~~Overview~~4

WeOn ~~are~~March an6, ~~operating~~2022, ~~company~~pursuant ~~which~~to ~~has~~a ~~experienced~~Securities ~~losses~~Purchase ~~since~~Agreement ~~our~~(the ~~inception~~“SPA”), Powerdyne International, Inc. ~~Our~~(the ~~sources~~“Company”), acquired 100% of ~~cash~~the issued and outstanding membership interests of Creative Motion Technology, LLC, a Massachusetts limited liability company, (the “Membership Interest”). The Company continues to ~~date~~grow ~~have~~its ~~been~~business ~~capital~~as ~~invested~~customer demand continues to increase. The Membership Interest was owned by Mr. James F. O’Rourke, the principal owner and sole director and officer of the Company. The ~~shareholders~~purchase price paid by the Company was 2,000,000 ~~officers~~shares of its Series A Preferred Stock valued at $1,500,000. The Series A Preferred Stock, shall be entitled to have one thousand (1,000) votes per one (1) share, at each meeting of stockholders of the Corporation (or pursuant to any action by written consent) with respect to any and ~~venture~~all ~~capital~~matters ~~investors/lenders~~presented to the stockholders of the Corporation for their action or consideration. The holders of Series A Preferred Stock shall vote together with the holders of Common Stock as a single class.

~~During~~Results ~~the 1st quarter~~ of 2019, Powerdyne International, Inc. purchased several crypto currency miners and began mining certain crypto coins. This was to conservatively enter the crypto markets and explore other potential revenue producing opportunities for Powerdyne International, Inc.Operations

4The Year Ended December 31, 2025, compared to the Year Ended December 31, 2024.

~~Governmental Regulations Regarding Crypto Currency~~Reclassifications

~~Government~~Certain ~~regulation~~amounts ofin ~~block chain and crypto is being actively considered by~~ the ~~United~~prior ~~States~~period ~~federal~~have ~~government~~been ~~via~~reclassified ato ~~number~~conform ofto ~~agencies (including~~ the ~~U.S.~~current ~~Securities~~period ~~and Exchange Commission (the “SEC”), the U~~presentation.S. ~~Commodities~~These ~~Future~~reclassifications Trading Commission (“CFTC”), Federal Trade Commission (“FTC”), and the Financial Crimes Enforcement Network (“FinCEN”) of the U.S. Department of the Treasury) and in other countries. Other regulatory bodies are governmental or semi-governmental and have ~~shown~~no ~~an interest in~~material ~~regulating~~effect oron ~~investigating companies engaged in~~ the ~~block~~reported ~~chain~~financial ~~business (NASDAQ, NYSE, FINRA, state securities commissions)~~results.

~~Block~~We ~~chain~~generated ~~and~~product ~~crypto~~revenue ~~currency~~of ~~regulations~~$1,160,976 ~~are~~during inthe ayear ~~nascent~~ended ~~state~~December ~~with agencies investigating businesses and their practices~~31, ~~gathering information~~2025, ~~and~~ ~~generally~~compared ~~trying~~ to ~~understand~~$1,251,454 for the ~~risks~~comparative ~~and~~year ~~uncertainties~~ended December in31, ~~order to protect investors in these businesses~~2024. ~~Regulations~~The ~~will~~decrease ~~certainly increase,~~ in ~~many~~revenues ~~cases, although it~~ is ~~presently~~due ~~not possible~~ to ~~know~~lower ~~how~~demand ~~they~~from ~~will~~the ~~increase,~~2025 ~~how~~tariff ~~regulations~~uncertainty ~~will~~during ~~apply to~~ the ~~Company’s businesses,~~year orwhere ~~when~~most ~~they~~of ~~will~~the decrease beis ~~effective.~~attributable ~~Various~~to ~~bills~~slower ~~have~~sales ~~also~~at ~~been~~CM ~~proposed~~Tech. inCM ~~congress~~Tech ~~for~~is ~~adoption~~a ~~related~~motor tomanufacturer ~~the Company’s business~~ which ~~may~~are beprimarily ~~adopted~~used ~~and~~in ~~have an impact on it. As~~ the ~~regulatory~~industrial ~~and~~robotics for ~~legal environment evolves,~~ the ~~Company~~semiconductor ~~may~~manufacturing ~~become~~industry. ~~subject to~~All ~~new~~of ~~laws~~CM ~~and~~Tech’s ~~further~~product ~~regulation~~revenue byis ~~the~~generated ~~SEC~~from ~~and other agencies, although~~ the ~~Company~~sale isof ~~not~~their ~~currently~~motors. ~~trading in digital assets and~~Frame ~~has~~One noprovides ~~intention~~custom framing to ~~trade~~local inschools, ~~digital~~colleges, ~~assets.~~artist ~~During~~guilds, ~~the~~artists, ~~second~~interior ~~quarter of 2023~~decorators, ~~the~~interior ~~Company~~decorators ~~disposed~~/ ofdesigners, museums, ~~all~~photographers, ofart ~~its~~galleries ~~crypto currency assets~~ and ~~closed its wallet (or account) at a nominal loss~~theatres.

~~Investment~~Cost ~~Company~~of ~~Act~~revenues ~~1940~~decreased approximately 11.65%, which is consistent with the decrease in revenues. Cost of revenues of approximately $782,549 for 2025 compared to $885,697 for 2024. The decrease is attributable to lower cost of materials due to lower sales and one less employee for 2025 compared to 2024.

~~Although~~Gross weprofit ~~will~~for ~~be subject to regulation under~~ the ~~Securities~~year ~~Act~~ended ofDecember ~~1933~~31, ~~as amended~~2025, ~~and~~is ~~the 1934 Act~~$378,427 wewith ~~believe~~a wegross ~~will~~profit ~~not~~percentage ~~be subject to regulation under the Investment Company Act~~ of ~~1940~~32.60% (~~the~~Gross ~~“1940~~profit ~~Act”)~~for ~~insofar as we will not be engaged in~~ the ~~business~~year ~~of investing~~ended ~~or trading in securities. We have no intent to continue to engage in the business of buying and selling digital assets. In~~December ~~the~~31, ~~event~~2024 we- ~~engage in such business that results in us holding passive investment interests in digital assets~~$365,757 we– ~~could~~Gross beprofit ~~subject~~% ~~to regulation~~was ~~under the 1940 Act~~29.23%) ~~In such an event, we would be required to register as an investment company~~ and ~~incur~~is ~~significant~~expected ~~registration and compliance costs. We have obtained no formal determination from the SEC as~~ to ~~our~~be ~~status~~maintained ~~under~~in ~~the~~a ~~1940~~range ~~Act and, consequently, any violation~~ of ~~the~~29% ~~1940 Act would subject us~~ to ~~material~~35% ~~adverse~~for ~~consequences.~~product ~~We believe that, currently, we are exempt under Regulation~~revenue ~~3a-2 of the 1940 Act~~sold.

The value of the Cryptocurrency held by the Company is determined by the price of the Cryptocurrency as set forth by Bittrex, Inc., a U.S. cryptocurrency platform, as of the last day of each of the Company’s financial quarters. In the event that the value of the Company’s Cryptocurrency holdings exceeds forty percent (40%) of the Company’s total assets, the Company intends to sell that amount of its Cryptocurrencies that will allow the Company to remain exempt under Regulation 3a-2 of the 1940 Act.”5

AsDuring of the year ended December 31, ~~2022~~2025, ~~Powerdyne~~total ~~has~~operating ~~stopped~~expenses ~~the~~increased ~~mining~~6.1% ofto ~~Sia~~$629,837 ~~coin~~from ~~and~~$545,335 ~~any~~compared ~~crypto~~to ~~currency~~the ~~due~~year toended December ~~the~~31, ~~lack~~2024. ofThe ~~productivity of~~increase ~~its~~in ~~crypto~~operating ~~miners.~~expenses ~~During~~is ~~the~~due ~~second~~to ~~quarter~~the ofchange ~~2023,~~in the Company’s ~~disposed~~auditor offor ~~all~~the ofyear ~~its~~ended 2024 ~~crypto~~and ~~currency~~additional ~~assets~~expenses ~~and~~for ~~closed~~preparing ~~its~~a ~~wallet (or~~Form ~~account)~~S-1 atfor a ~~nominal~~capital ~~loss~~raise.

~~New~~As ~~Operating~~a ~~Business:~~result of the foregoing, we recognized a net loss of $251,410 and $179,497 in 2025 and 2024, respectively.

OnLiquidity ~~March 6, 2022, pursuant to a Securities Purchase Agreement (the “SPA”), Powerdyne International, Inc. (the “Company”), acquired 100% of the issued~~ and ~~outstanding~~Capital membership interests of Creative Motion Technology, LLC, a Massachusetts limited liability company, (the “Membership Interest”). The Company continues to grow its business as customer demand continues to increase. The Membership Interest was owned by Mr. James F. O’Rourke, the principal owner and sole director and officer of the Company. The purchase price paid by the Company was 2,000,000 shares of its Series A Preferred Stock valued at $1,500,000. The Series A Preferred Stock, shall be entitled to have one thousand (1,000) votes per one (1) share, at each meeting of stockholders of the Corporation (or pursuant to any action by written consent) with respect to any and all matters presented to the stockholders of the Corporation for their action or consideration. The holders of Series A Preferred Stock shall vote together with the holders of Common Stock as a single class.Resources

~~Results~~As of ~~Operations~~December 31, 2025, and 2024, we had working capital deficits of $504,955 and $253,544, respectively. We historically have satisfied our liquidity requirements through cash generated from operations, subordinated related party promissory notes and issuance of equity securities. However, with tariff uncertainty one of our largest clients has decreased its orders from the Company. We have obtained two new customers in 2026 and are currently adding more customers to increase revenues for our business to offset our largest customer reduction in purchases from the Company. The majority of our financing of operations comes from our CEO and majority owner. We expect that as our revenues increase our cash flow from operations and working capital positions will continue to improve. A summary of our cash flows resulting from our operating, investing, and financing activities for the years ended December 31, 2025, and 2024 were as follows:

The Year Ended December 31, 2024, compared to the Year Ended December 31, 2023.

	For the year ended			For the year ended
	December 31, 2025			December 31, 2024
Operating Activities	$	(192,005	)	$	(204,031	)
Investing Activities		-			-
Financing Activities	$	193,808		$	165,500

~~Reclassifications~~Cash used by operating activities decreased to $192,005 during 2025, as compared to $204,031 cash flow from operations in the prior year. The decrease was primarily due to a decrease in revenues for the year ended 2025 compared to 2024.

~~Certain~~Cash ~~amounts~~provided by financing activities was $193,808 during 2025, as compared to $165,500 in the prior ~~period~~year. ~~have~~The ~~been~~Company ~~reclassified~~obtained a line of credit from a local bank to ~~conform~~assist with funding our losses due to the ~~current~~slow ~~period~~economic ~~presentation.~~activity ~~These~~in ~~reclassifications~~2024, ~~have~~$165,000 noutilized ~~material~~and in 2025 $54,250 ~~effect~~drawn on the ~~reported~~line ~~financial~~of ~~results~~credit because of the tariff uncertainty in 2024 and 2025. During 2025, we obtained a total of $87,046 from short term loans and another $40,000 in financing from a related party.

We ~~generated~~believe ~~product~~that ~~revenue~~funds ofgenerated $1from operations,~~251,545~~ ~~during~~existing ~~the~~cash ~~year~~balances ~~ended~~and, ~~December~~if 31necessary, ~~2024~~related party short-term loans, ~~compared~~are likely to be ~~$1,452,950~~sufficient to finance our working capital and capital expenditure requirements for the ~~comparative~~foreseeable ~~year~~future. ~~ended December~~We ~~31,~~have ~~2023.~~and ~~The~~continue ~~decrease~~to receive financing in ~~revenues~~the isform ~~due~~of toloans ~~lower~~from ~~demand~~our ~~from~~CEO ~~the~~and ~~2024~~/ ~~election~~or ~~year~~third-party ~~where~~financing ~~most~~in the form of ~~the~~debt ~~decrease~~or isequity ~~attributable~~to provide our required working capital. Our ability to ~~slower~~meet ~~sales~~our atobligations CMand ~~Tech.~~continue CMto ~~Tech~~operate isas a ~~motor~~going ~~manufacturer~~concern ~~which~~is highly dependent on our ability to obtain additional financing. We are ~~primarily~~currently ~~used~~working intowards ~~the~~filing ~~industrial~~a ~~robotics~~Form ~~for~~S-1 ~~the~~to ~~semiconductor~~raise additional capital, we cannot guarantee that ~~manufacturing~~this ~~industry~~capital raise will be successful. ~~All~~We cannot predict whether this additional financing will be in the form of CMequity ~~Tech’s~~or ~~product~~debt. ~~revenue~~The financing isfor ~~generated~~these goals could come from ~~the~~further ~~sale~~equity financing or could come from sales of ~~their~~securities ~~motors~~and /or loans. ~~Frame~~If ~~One~~we ~~provides~~are ~~custom~~not ~~framing~~successful toin ~~local~~generating ~~schools,~~sufficient ~~colleges,~~liquidity ~~artist~~from ~~guilds,~~operations ~~artists,~~or ~~interior~~in ~~decorators~~raising sufficient capital resources, ~~interior~~on ~~decorators~~terms /acceptable ~~designers,~~to ~~museums~~us, this ~~photographers~~could have a material adverse effect on our business, ~~art~~ ~~galleries~~results of operations liquidity and ~~theaters~~financial condition.

Cost of revenues decreased approximately 13% consistent with the decrease in revenues. Cost of revenues consists of materials of approximately $496,903; payroll and payroll taxes of approximately $280,247 and the balance to shipping and freight of approximately $4,604 and other miscellaneous cost allocations. Gross profit for the year ended December 31, 2024, is $365,849 with a gross profit percentage of 29.23% and is expected to be maintained in a range of 29% to 35% for product revenue sold.Inflation

5In the opinion of management, inflation has not and will not have a material effect on our operations in the immediate future. However, any substantial supply side price increases will be shared with our customers.

~~During~~Management ~~the~~will ~~year~~continue ~~ended December 31, 2024, total operating expenses increased 5.9%~~ to ~~$545,335~~monitor ~~from~~inflation ~~$515,000~~and ~~compared~~evaluate to the ~~year~~possible ~~ended~~future ~~December 31,~~effects ~~2023. The increase in operating expenses is due to the change in the Company’s auditor for the 2023-year end. In 2024, operating expenses consisted~~ of ~~employee~~inflation ~~salaries~~on ofour ~~approximately~~business ~~$130,000; health insurance of $27,212, rent expense of $59,000, legal~~ and ~~accounting for $72,000, and consultants for $44,000~~operations. ~~The balance of remaining operating expenses are made up of various miscellaneous charges such as workers compensation, office supplies, computer expenses, etc.~~

AsCybersecurity ~~a result of the foregoing, we recognized a net loss of $179,497 and $84,173 in 2024 and 2023, respectively.~~Risks

~~Liquidity~~The Company is dependent on the secure operation of our technology systems and ~~Capital~~those ~~Resources~~of our third-party service providers (such as cloud hosting, email, accounting software, and payment processors). We collect, process, and store limited amounts of sensitive data, including financial information, employee records, and customer data, which makes us a potential target for cyberattacks, such as phishing, malware, ransomware, unauthorized access attempts, denial-of-service attacks, or other malicious activities.

AsGiven ofour ~~December~~small 31size, ~~2024,~~with only 9 employees and ~~2023~~4 consultants, we ~~had~~lack ~~working~~dedicated ~~capital~~cybersecurity ~~deficits~~personnel ofor ~~$253,545~~advanced ~~and~~in-house ~~$74,057,~~security ~~respectively~~infrastructure. We ~~historically~~rely ~~have~~primarily ~~satisfied our~~on ~~liquidity~~basic ~~requirements~~safeguards ~~through~~provided ~~cash~~by ~~generated~~third-party ~~from operations~~vendors, ~~subordinated~~standard ~~related~~password ~~party~~protections, ~~promissory~~multi-factor ~~notes~~authentication ~~and issuance of equity~~where ~~securities.~~available, ~~The~~periodic ~~majority~~software ofupdates, ~~our~~and ~~financing~~employee awareness of ~~operations~~common ~~comes from our CEO and majority owner~~threats. WeThese ~~expect~~measures ~~that~~may asnot ~~our~~be ~~revenues~~sufficient ~~increase that our cash flow from operations and working capital positions will continue~~ to ~~improve.~~prevent Aall ~~summary of our cash flows resulting from~~breaches ~~our~~or ~~operating~~incidents, ~~investing,~~particularly ~~and~~as ~~financing~~cyber-attack ~~activities~~techniques ~~for~~continue ~~the~~to ~~years~~evolve ~~ended December 31, 2024,~~ and ~~2023~~become ~~were~~more ~~as follows:~~sophisticated.

	Year Ended December 31,
	2024			2023
Operating activities	$	(203,925	)	$	35,042	)
Investing activities	$	-		$	-
Financing activities	$	165,500		$	15,000	)

A significant cybersecurity incident could result in material adverse consequences, including:

~~Cash used~~● bySubstantial ~~operating~~costs ~~activities~~to ~~increased~~investigate, toremediate, ~~$203~~and recover from the incident (such as forensic analysis,~~925~~ ~~during~~legal ~~2024~~fees, assystem ~~compared~~restoration, toand ~~$35~~potential ransom payments); ● Regulatory fines,~~042~~ ~~cash~~penalties, ~~flow~~or enforcement actions from ~~operations~~government inauthorities. ~~the~~● ~~prior~~Legal ~~year~~liabilities, including class action lawsuits or claims from affected parties. ~~The increase~~● ~~was~~Loss ~~primarily~~of ~~due~~customer or partner confidence, leading to areduced ~~decrease~~business inopportunities ~~revenues~~or ~~for~~contract ~~the~~terminations. ~~year~~● ~~ended~~Temporary ~~2024~~or ~~compared~~prolonged disruption to ~~2023~~our operations, including inability to access critical systems or data. ● Theft, loss, or unauthorized disclosure of sensitive information, potentially resulting in identity theft, fraud, or competitive harm.

~~Cash~~While ~~provided~~we byhave ~~financing~~not ~~activities~~experienced ~~was~~any ~~$165,500~~material ~~during~~cybersecurity ~~2024,~~incidents ~~as compared~~ to ~~$15~~date,~~000~~ inthere ~~the~~can ~~prior~~be ~~year.~~no ~~The~~assurance ~~Company~~that ~~obtained~~our aor ~~line~~our ofthird-party ~~credit~~providers’ ~~from~~security ameasures ~~local~~will ~~bank~~prevent toall ~~assist~~future ~~with~~threats ~~funding~~or ~~our~~that ~~losses~~any ~~due~~incident towould ~~the~~not ~~slow~~have ~~economic~~a ~~activity~~material inadverse ~~2024~~effect ~~because~~on ofour ~~the~~reputation, ~~election~~financial condition, inresults ~~2024.~~of ~~In 2024~~operations, ~~our~~ ~~CEO~~or ~~funded~~cash ~~the required working capital deficit for our operations~~flows.

WeFor ~~believe~~a ~~that~~discussion ~~funds~~of ~~generated~~our ~~from~~cybersecurity ~~operations,~~risk ~~existing~~management ~~cash balances and~~processes, ~~if necessary~~strategy, ~~related party short-term loans, are likely to be sufficient to finance our working capital~~ and ~~capital~~governance ~~expenditure~~(including ~~requirements~~management ~~for the foreseeable future. We have~~ and ~~continue~~board ~~to receive~~oversight), ~~financing in the form of loans from our CEO and / or third-party financing in the form of debt or equity to provide our required~~see ~~working~~Item capital. Our ability to meet our obligations and continue to operate as a going concern is highly dependent on our ability to obtain additional financing. We cannot predict whether this additional financing will be in the form of equity or debt. The financing for these goals could come from further equity financing or could come from sales of securities and /or loans. If we are not successful in generating sufficient liquidity from operations or in raising sufficient capital resources1C, ~~on terms acceptable to us~~“Cybersecurity,” ~~this could have a material adverse effect on our business, results~~ of ~~operations~~this ~~liquidity~~Form ~~and financial condition~~10-K.

~~Inflation~~Off-Balance Sheet Arrangements

InWe ~~the~~had ~~opinion~~no ofmaterial ~~management,~~off-balance ~~inflation~~sheet ~~has~~arrangements ~~not~~that ~~and will not~~ have, aor ~~material~~are ~~effect~~likely onto ~~our~~have, ~~operations~~a incurrent ~~the~~or ~~immediate~~ future. ~~However, any~~material ~~substantial~~effect ~~supply~~on ~~side price increases will be shared with~~ our ~~customers~~operations.

~~Management~~Recent ~~will~~Accounting ~~continue to monitor inflation and evaluate the possible future effects of inflation on our business and operations.~~Pronouncements

~~Off-Balance~~Refer ~~Sheet~~to ~~Arrangements~~Note 3 of our consolidated financial statements for recent accounting pronouncements.

WeITEM ~~had~~7A: noQUANTITATIVE ~~material~~AND ~~off-balance~~QUALITATIVE ~~sheet~~DISCLOSURES ~~arrangements~~ABOUT ~~that~~MARKET ~~have, or are likely to have, a current or future material effect on our operations.~~RISK

~~Recent~~Not ~~Accounting Pronouncements~~applicable.

~~Refer to Note 1 of our consolidated financial statements for recent accounting pronouncements.~~6

ITEM 7A8: ~~QUANTITATIVE~~FINANCIAL STATEMENTS AND ~~QUALITATIVE~~SUPPLEMENTARY ~~DISCLOSURES ABOUT MARKET RISK~~DATA

~~Not~~POWERDYNE ~~applicable~~INTERNATIONAL, INC.

6FINANCIAL STATEMENTS

~~ITEM~~TABLE 8:OF ~~FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA~~CONTENTS

~~POWERDYNE~~CONSOLIDATED ~~INTERNATIONAL,~~FINANCIAL ~~INC.~~STATEMENTS

~~FINANCIAL~~AS ~~STATEMENTS~~OF AND FOR THE YEARS ENDED DECEMBER 31, 2025, AND 2024

TABLE OF CONTENTS

TABLE OF CONTENTS	F-1
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM (PCAOB ID No 7057)	F-2
CONSOLIDATED BALANCE SHEETS AS OF DECEMBER 31, 2025, AND 2024	F-3
CONSOLIDATED STATEMENTS OF OPERATIONS FOR THE YEARS ENDING DECEMBER 31, 2025, AND 2024	F-4
CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ DEFICIT FOR THE YEARS ENDING DECEMBER 31, 2025, AND 2024	F-5
CONSOLIDATED STATEMENTS OF CASH FLOWS FOR THE YEARS ENDING DECEMBER 31, 2025, AND 2024	F-6
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS	F-7

~~CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2024, AND 2023~~F-1

TABLE OF CONTENTS	F-1
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM (PCAOB ID No 7057)	F-2
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM (PCAOB ID No: 5968)	F-3
CONSOLIDATED BALANCE SHEETS AS OF DECEMBER 31, 2024, AND 2023	F-4
CONSOLIDATED STATEMENTS OF OPERATIONS FOR THE YEARS ENDING DECEMBER 31, 2024, AND 2023	F-5
CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ DEFICITFOR THE YEARS ENDING DECEMBER 31, 2024, AND 2023	F-6
CONSOLIDATED STATEMENTS OF CASH FLOWS FOR THE YEARS ENDING DECEMBER 31, 2024, AND 2023	F-7
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS	F-8

Report of Independent Registered Public Accounting Firm

~~F-1~~To the Board of Directors and Stockholders of Powerdyne International, Inc.

~~Report~~Opinion on ofthe ~~Independent~~Financial ~~Registered Public Accounting Firm~~Statements

ToWe have audited the ~~Board~~accompanying ofconsolidated ~~Directors and~~balance ~~Stockholders~~sheets of Powerdyne International, Inc. (the ‘Company’) as of December 31, 2025 and 2024, and the related consolidated statements of operations, changes in stockholders’ deficit and cash flows for the year ended December 31, 2025 and 2024, and the related notes (collectively referred to as the “financial statements”). In our opinion, the consolidated financial statements present fairly, in all material respects, the consolidated financial position of the Company as of December 31, 2025 and 2024, and the results of its operations and its cash flows for the year ended December 31, 2025 and 2024, in conformity with accounting principles generally accepted in the United States of America.

~~Opinion on the Financial Statements~~Going Concern

~~We have audited the~~ The accompanying consolidated ~~balance sheets~~financial ofstatements ~~Powerdyne~~have ~~International,~~been ~~Inc.~~prepared (assuming that the ‘Company’) aswill ofcontinue ~~December~~as ~~31,~~a ~~2024,~~going ~~and~~concern. ~~the~~As ~~related consolidated statements of~~discussed ~~operations, changes~~ in ~~stockholders’~~Note ~~equity~~3, ~~and cash flows for~~ the ~~year~~Company ~~ended~~suffered ~~December~~an ~~31,~~accumulated ~~2024,~~deficit and ~~the~~recuring ~~related~~losses ~~notes~~from ~~(collectively referred to as the “financial statements”)~~operation. InThese ~~our~~matters ~~opinion,~~raise ~~the~~substantial ~~consolidated~~doubt ~~financial statements present fairly, in all material~~about ~~respects,~~ the ~~consolidated~~Company’s ~~financial~~ability ~~position~~to ofcontinue ~~the~~as ~~Company~~a asgoing ofconcern. ~~December~~Management’s ~~31,~~plans ~~2024,~~with ~~and~~regards ~~the~~to ~~results~~these ofmatters ~~its~~are ~~operations~~also ~~and~~described in ~~its~~Note ~~cash~~3 ~~flows for~~to the ~~year~~financial ~~ended~~statements. ~~December~~These ~~31,~~financial ~~2024,~~statements indo ~~conformity~~not ~~with~~include ~~accounting~~any ~~principles~~adjustments ~~generally~~that ~~accepted~~might inresult from the ~~United~~outcome ~~States~~ of this ~~America~~uncertainty.

~~Going~~Basis for ~~Concern~~Opinion

~~The accompanying consolidated~~ These financial statements ~~have~~ ~~been~~are ~~prepared~~the ~~assuming~~responsibility ~~that~~of the Company’s ~~will~~management. ~~continue~~Our asresponsibility ais ~~going~~to ~~concern.~~express Asan ~~discussed~~opinion inon ~~Note 3,~~ the Company ~~suffered an accumulated~~’s ~~deficit~~financial ~~and~~statements ~~recuring~~based ~~losses~~on ~~from~~our ~~operation~~audit. ~~These~~We ~~matters~~are ~~raise~~a ~~substantial~~public ~~doubt~~accounting ~~about~~firm ~~the~~registered ~~Company’s~~with ~~ability~~the toPublic ~~continue~~Company asAccounting aOversight ~~going~~Board ~~concern.~~(United ~~Management’s~~States) ~~plans~~(“PCAOB”) ~~with~~and ~~regards~~are required to ~~these~~be ~~matters~~independent ~~are~~with ~~also~~respect ~~described~~to inthe ~~Note~~Company 3in toaccordance with the ~~financial statements~~U.S. ~~These financial~~federal ~~statements~~securities dolaws ~~not~~and ~~include~~the ~~any~~applicable ~~adjustments~~rules ~~that~~and ~~might~~regulations ~~result~~of ~~from~~ the ~~outcome~~Securities ofand ~~this~~Exchange ~~uncertainty~~Commission and the PCAOB.

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

~~These~~Our audits ~~financial~~included ~~statements~~performing ~~are~~procedures to assess the ~~responsibility~~ risks of ~~the~~material ~~Company’s~~misstatement ~~management.~~of ~~Our~~the ~~responsibility~~financial isstatements, towhether ~~express~~due anto ~~opinion~~error or onfraud, ~~the~~and ~~Company’s~~performing ~~financial~~procedures ~~statements~~that ~~based~~respond onto ~~our audit~~those risks. WeSuch ~~are~~procedures aincluded ~~public~~examining, ~~accounting~~on ~~firm~~a ~~registered~~test ~~with~~basis, evidence regarding the ~~Public~~amounts ~~Company~~and ~~Accounting~~disclosures ~~Oversight~~in ~~Board~~the ~~(United~~financial ~~States)~~statements. ~~(“PCAOB”) and~~Our ~~are~~audits ~~required~~also toincluded beevaluating ~~independent~~the ~~with~~accounting ~~respect~~principles toused ~~the~~and ~~Company~~significant estimates inmade ~~accordance~~by ~~with~~management, ~~the~~as ~~U.S.~~well ~~federal~~as ~~securities~~evaluating ~~laws~~the ~~and~~overall presentation of the ~~applicable rules~~financial ~~and~~statements. ~~regulations~~We ofbelieve ~~the~~that ~~Securities~~our ~~and~~audits provide ~~Exchange~~a ~~Commission~~reasonable ~~and~~basis ~~the~~for ~~PCAOB~~our opinion.

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

~~Our~~Critical audit ~~audits~~matters ~~included~~are ~~performing~~matters ~~procedures~~arising tofrom ~~assess~~ the ~~risks~~current ofperiod ~~material~~audit ~~misstatement~~ of the financial statements, ~~whether~~that ~~due~~were communicated or required to ~~error~~be communicated orto ~~fraud,~~the ~~and~~audit ~~performing~~committee ~~procedures~~and that: ~~respond~~ (1) relate to ~~those~~accounts ~~risks.~~or ~~Such~~disclosures ~~procedures~~that ~~included~~are ~~examining,~~material onto athe ~~test~~financial ~~basis~~statements and (2) involved our especially challenging, ~~evidence~~subjective, ~~regarding~~or ~~the~~complex ~~amounts~~judgments. ~~and~~Communication ~~disclosures~~of incritical ~~the~~audit ~~financial~~matters ~~statements.~~does not alter in ~~Our~~any ~~audits~~way ~~also~~our ~~included~~opinion ~~evaluating~~on the ~~accounting~~financial ~~principles~~statements ~~used~~taken as a whole and ~~significant~~we ~~estimates~~are ~~made~~not, by ~~management,~~communicating asthe ~~well~~critical asaudit ~~evaluating~~matters, providing ~~the~~separate ~~overall~~opinions ~~presentation~~on of the ~~financial~~critical ~~statements.~~audit Wematter ~~believe~~or ~~that~~on ~~our~~the ~~audits~~accounts ~~provide~~or adisclosures ~~reasonable~~to ~~basis~~which ~~for~~they ~~our opinion~~relate.

~~Critical Audit Matters~~Revenue Recognition

~~Critical audit matters are matters arising from the~~As ~~current~~described ~~period~~in ~~audit~~note of3 ~~the financial statements that were communicated or required~~ to ~~be communicated to~~ the ~~audit committee and that: (1) relate to accounts or disclosures that are material to the~~ financial ~~statements~~statement. ~~and~~The ~~(2)~~Company ~~involved~~recognizes ~~our~~revenue ~~especially~~at ~~challenging,~~a ~~subjective, or~~point ~~complex~~at ~~judgments.~~which ~~Communication~~control of ~~critical audit matters does not alter in any way our opinion on~~ the ~~financial~~underlying ~~statements taken~~product ~~as a whole and we~~ are ~~not,~~transferred byto ~~communicating~~ the ~~critical~~customers. ~~audit~~The ~~matters,~~company ~~providing~~considered ~~separate~~purchase ~~opinions~~order onto ~~the~~be ~~critical audit matter or on~~ the ~~accounts~~contract orwith ~~disclosures to which they relate~~customers.

~~Going~~The principal ~~Concern~~consideration ~~Uncertainty~~of determining this as critical audit matter is because it relates to accounts or disclosure that are material to the financial statements.

~~As described in Note 3 to~~Our ~~the~~principal ~~financial~~audit ~~statements,~~procedures ~~the~~related ~~Company has significant operating losses and a working capital deficiency. The ability of the Company~~ to ~~continue~~ as a going concern is dependent on obtaining additional working capital funding from its officers and sale of equity and/or debt securities to execute its plans and continue operations. These conditions raise substantial doubt about the Company’s ~~ability~~revenue ~~to continue~~recognition asfor acustomer ~~going~~agreements ~~concern.~~included the following:

~~The~~● ~~procedures~~We ~~performed~~gained an understanding of internal controls related to ~~address~~revenue ~~the~~recognition. ~~matter~~● ~~included~~We evaluated management’s significant accounting policies for reasonableness. ● We selected a sample of revenues recognized and performed the following procedures:

§○ WeObtained ~~inquired of executive officers,~~ and ~~key~~read ~~members of management, of~~ the ~~Company~~customers ~~regarding~~purchase ~~factors~~order ~~that would have an impact on the Company’s ability to continue as a going concern, § We evaluated management’s plan~~ for ~~addressing~~each ~~the~~selection ~~adverse effects of the conditions identified, including assessing the reasonableness of forecasted information~~ and ~~underlying~~other ~~assumptions~~documents bythat ~~comparing~~were topart ~~actual results~~ of ~~prior periods and actual results achieved to date, and utilizing our knowledge of~~ the ~~entity,~~contract. ~~its~~○ ~~business~~We ~~and~~confirmed ~~management in considering liquidity needs and~~ the ~~Company’s~~revenue ~~ability~~generated to ~~generate~~the ~~sufficient~~bank ~~cash~~statements ~~flow,~~○ § We ~~assessed~~tested the ~~possibility~~mathematical ofaccuracy ~~raising additional debt or credit through confirmation with related and third parties~~ of ~~the details of arrangements to provide or maintain financial supports. § Inquiry of the Company~~management’s ~~legal~~calculations ~~counsel~~of ~~about~~revenue ~~litigation, claims,~~ and ~~assessments. § We evaluated~~ the ~~completeness~~associated ~~and~~timing ~~accuracy~~ of ~~disclosures~~revenue recognized in the ~~consolidated~~ financial statements. ~~§ We evaluated management’s judgements and assumptions used to assess the Company’s ability to continue as a going concern~~

/S/ Lateef Awojobi

LAO PROFESSIONALS

(PCAOB ID 7057)

Lagos, Nigeria

We have served as the Company’s auditor since 2025.

April 30 3rd, ~~2025~~2026

F-2

~~Report~~POWERDYNE ofINTERNATIONAL, ~~Independent Registered Public Accounting Firm~~INC.

ToCONSOLIDATED ~~the~~BALANCE ~~shareholders and the board of directors of Powerdyne International, Inc.~~SHEETS

Opinion on the Financial Statements

	December 31, 2025			December 31, 2024
ASSETS

Current Assets:
Cash	$	47,382		$	45,579
Trade accounts receivable		76,018			87,456
Inventories		94,555			74,488
Advance deposits		-			2,661
Sales tax receivable		-			9,145
Right of use asset - current		55,822			-
Total current assets		273,778			219,330

Equipment
Equipment		15,000			15,000
Less: accumulated depreciation		(15,000	)		(15,000	)
Total property and equipment		-			-

Right of use asset - long term		68,145			-

Total Assets	$	341,923		$	219,330

LIABILITIES AND STOCKHOLDERS’ DEFICIT

Current Liabilities:
Accounts payable and accrued expenses	$	109,743		$	69,295
Advance deposits		13,357			-
Due to related party - CEO		250,591			238,079
Loan - related party		40,000			-
Short term loan payable		87,046			-
Sales tax payable		2,423			-
Line of credit		219,750			165,500
Operating lease liability - current		55,822			-
Total Current Liabilities		778,732			472,874
Operating lease liability - long term		68,145			-
Total Liabilities		846,877			472,874

Stockholders’ Deficit:
Preferred stock, $0.0001 par value, 20,000,000 shares authorized, 2,000,000 shares issued and outstanding as of December 31, 2025, and December 31, 2024, respectively.		200			200
Common stock, $0.0001 par value, 3,000,000,000 shares authorized, 1,884,930,584 shares issued and outstanding as of December 31, 2025, and December 31, 2024, respectively.		188,493			188,493
Additional paid-in capital		4,814,651			4,814,651
Accumulated deficit		(5,508,297	)		(5,256,887	)
Total Stockholders’ Deficit		(504,954	)		(253,543	)

Total Liabilities and Stockholders’ Deficit	$	341,923		$	219,330

WeThe ~~have audited the~~ accompanying ~~consolidated~~notes ~~balance~~are ~~sheets~~an ofintegral ~~Powerdyne~~part ~~International, Inc. as~~ of ~~December~~these ~~31, 2024 and 2023, and the related~~ consolidated ~~statements of operations, stockholders’ (deficit, and cash flows for the years then ended, and the related notes (collectively referred to as the “~~financial statements”). In our opinion, the consolidated financial statements present fairly, in all material respects, the consolidated financial position of the Company as of December 31, 2024, and 2023, and the consolidated results of its operations and its cash flows for the years then ended, in conformity with accounting principles generally accepted in the United States.

~~Going Concern~~F-3

~~The~~POWERDYNE ~~accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 3~~INTERNATIONAL, ~~the Company suffered an accumulated deficit of $5,256,887 (2023 - $5,077,401), net loss of $179,579 (2023 - $84,173) and a negative working capital of $253,545 (2023 -$74,057)~~INC. These matters raise substantial doubt about the Company’s ability to continue as a going concern. Management’s plans with regards to these matters are also described in Note 3 to the financial statements. These financial statements do not include any adjustments that might result from the outcome of this uncertainty.

~~Basis~~CONSOLIDATED ~~for~~STATEMENTS ~~Opinion~~OF OPERATIONS

These consolidated financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s consolidated financial statements based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

	For the year ended			For the year ended
	December 31, 2025			December 31, 2024

Revenues	$	1,160,976		$	1,251,454
Cost of revenues		782,549			885,697
Gross profit		378,427			365,757
Operating expenses		629,837			545,335
Loss from operations and before
income taxes		(251,410	)		(179,579	)
Loss from operations and before income taxes		(251,410	)		(179,579	)
Income tax expense		-			-

Net loss	$	(251,410	)	$	(179,579	)

Basic and diluted - loss per common share	$	-		$	-
Basic and diluted - weighted average common shares outstanding		1,884,930,584			1,884,930,584

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

Our audit included performing procedures to assess the risks of material misstatement of the consolidated financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that our audit provides a reasonable basis for our opinion.F-4

~~Critical~~POWERDYNE ~~audit~~INTERNATIONAL, ~~matters~~INC.

~~The~~CONSOLIDATED ~~critical~~STATEMENTS ~~audit~~OF ~~matters~~CHANGES ~~communicated~~IN ~~below~~STOCKHOLDER’S is a matter from the current period audit of the consolidated financial statements that were communicated or required to be communicated to the Audit Committee of the Board of Directors that: (1) relate to accounts or disclosure that are material to the consolidated financial statements and (2) involved challenging, subjective, or complex judgments. The communication of critical audit matters does not alter in any way our opinion on the consolidated financial statements taken as a whole, and we are not, by communicating the critical audit matter below, providing separate opinions on the critical audit matter or on the accounts or disclosures to which they relate.DEFICIT

The Company records revenue when control of the promised services is transferred to customers, at a specific point in time and on a commission basis. This area is designated as a critical audit matter due to the substantial judgment required by management in applying the principles of revenue recognition.

														Total
	Preferred Stock				Common Stock				Additional Paid-In		Accumulated			Stockholders’
	Shares		Amount		Shares		Amount		Capital		Deficit			Deficit

Balance, December 31, 2023		2,000,000	$	200		1,884,930,584	$	188,493	$	4,814,651	$	(5,077,401	)	$	(74,057	)

Net loss		-		-		-		-		-		(95,702	)		(95,702	)

Balance, March 31, 2024		2,000,000	$	200		1,884,930,584	$	188,493	$	4,814,651	$	(5,173,103	)	$	(169,759	)

Net loss		-		-		-		-		-		(23,336	)		(23,336	)

Balance, June 30, 2024		2,000,000	$	200		1,884,930,584	$	188,493	$	4,814,651	$	(5,196,439	)	$	(193,095	)

Net loss		-		-		-		-		-		(12,821	)		(12,821	)

Balance, September 30, 2024		2,000,000	$	200		1,884,930,584	$	188,493	$	4,814,651	$	(5,209,260	)	$	(205,916	)

Net loss		-		-		-		-		-		(47,720	)		(47,720	)

Balance, December 31, 2024		2,000,000	$	200		1,884,930,584	$	188,493	$	4,814,651		(5,256,887	)		(253,543	)

Net loss		-		-		-		-		-		(55,134	)		(55,134	)

Balance, March 31, 2025		2,000,000		200		1,884,930,584		188,493		4,814,651		(5,312,021	)		(308,677	)

Net loss		-		-		-		-		-		(156,039	)		(156,039	)

Balance, June 30, 2025		2,000,000		200		1,884,930,584		188,493		4,814,651		(5,468,060	)		(464,717	)

Net loss		-		-		-		-		-		(20,429	)		(20,429	)

Balance, September 30, 2025		2,000,000		200		1,884,930,584		188,493		4,814,651		(5,488,489	)		(485,146	)
Balance		2,000,000		200		1,884,930,584		188,493		4,814,651		(5,488,489	)		(485,146	)

Net loss		-		-		-		-		-		(19,808	)		(19,808	)

Balance, December 31, 2025		2,000,000		200		1,884,930,584		188,493		4,814,651	$	(5,508,297	)	$	(504,954	)
Balance		2,000,000		200		1,884,930,584		188,493		4,814,651	$	(5,508,297	)	$	(504,954	)

~~How~~The ~~the~~accompanying ~~Critical~~notes ~~Audit~~are ~~Matter~~an ~~Was~~integral ~~Addressed~~part inof ~~the~~these ~~Audit~~consolidated financial statements.

~~The primary procedures we performed include:~~F-5

● We reviewed the company’s policies on revenue recognition to ensure they align with ASC 606 requirements. This included a thorough examination of the supporting documentation to validate the reasonableness of their application. ● We gained an in-depth understanding of the process management uses to determine when performance obligations are metPOWERDYNE INTERNATIONAL, ~~ensuring it aligns with the outlined revenue recognition criteria~~INC. ~~● We conducted substantive tests on selected revenue transactions. The extent of our testing was based on an assessment of the associated risks, ensuring comprehensive coverage of significant areas.~~

~~OLAYINKA~~CONSOLIDATED ~~OYEBOLA~~STATEMENTS &OF ~~CO.~~CASH FLOWS

(Chartered Accountants)

	For the year ended			For the year ended
	December 31, 2025			December 31, 2024
Operating Activities:
Net loss	$	(251,410	)	$	(179,579	)
Adjustments to reconcile net loss
to net cash used for operating activities:
Changes in operating assets and liabilities:
Trade accounts receivable		11,439			-
Inventories		(20,067	)		-
Loan origination fee		-			(11,700	)
Accounts payable and accrued expenses		40,447			(947	)
Advance deposits		16,018			(2,661	)
Sales taxes receivable / payable		11,568			(9,145	)
Net cash used for operating activities		(192,005	)		(204,031	)

Investing Activities:
Net cash provided by investing activities		-			-

Financing Activities:
Due to related party - CEO		12,512			-
Loan related party		40,000			-
Short term loan payable		87,046			-
Line of credit		54,250			165,500
Net cash provided by financing activities		193,808			165,500

Net increase / (decrease) in cash		1,803			(38,531	)
Cash, beginning of period		45,579			84,004

Cash, end of period	$	47,382		$	45,579

Supplemental disclosure of cash flow information
Cash paid for interest	$	20,744		$	4,326
Cash paid for taxes	$	-		$	-

~~Lagos,~~The ~~Nigeria~~accompanying notes are an integral part of these consolidated financial statements.

~~We have served as the Company’s auditor since 2024.~~F-6

~~May~~POWERDYNE 7INTERNATIONAL, ~~2024~~INC.

~~F-3~~NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

~~POWERDYNE~~December ~~INTERNATIONAL~~31, ~~INC.~~2025, and 2024

~~CONSOLIDATED~~1. ~~BALANCE SHEETS~~ORGANIZATION

	December 31, 2024			December 31, 2023
	(audited)			(audited)
ASSETS
Current Assets:
Cash	$	45,579		$	84,004
Trade accounts receivable		87,456			70,884
Inventories		74,488			77,124
Advance deposits – receivable		2,661			-
Sales tax receivable		9,145			-
Total current assets		219,330			232,013
Property and Equipment
Cryptocurrency miners		15,000			15,000
Less: accumulated depreciation		(15,000	)		(15,000	)
Total property and equipment		-			-
Total Assets	$	219,330		$	232,013
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Current Liabilities:
Accounts payable and accrued expenses	$	69,295		$	62,568
Advance deposits – liability		-			3,658
Due to related party - CEO		238,079			238,079
Sales tax payable		-			1,765
Line of credit		165,500			-
Total Current Liabilities		472,874			306,070
Stockholders’ Deficit:
Preferred stock, $0.0001 par value,20,000,000 shares authorized, 2,000,000 shares issued and outstanding as of December 31, 2024, and December 31, 2023, respectively.		200			200
Common stock, $0.0001 par value,2,000,000,000 shares authorized, 1,884,930,584 shares issued and outstanding as of December 31, 2024, and December 31, 2023, respectively.		188,493			188,493
Additional paid-in capital		4,814,651			4,814,651
Accumulated deficit		(5,256,887	)		(5,077,401	)
Total Stockholders’ Deficit		(253,543	)		(74,057	)
Total Liabilities and Stockholders’ Deficit	$	219,330		$	232,013

Powerdyne, Inc., was incorporated on February 2, 2010, in Nevada, and is registered to do business in Rhode Island and Massachusetts. On February 7, 2011, Powerdyne, Inc. merged with Powerdyne International, Inc., formerly Greenmark Acquisition Corporation, a publicly held Delaware corporation.

~~The~~On ~~accompanying~~December ~~notes~~13, ~~are~~2010, Powerdyne International, Inc., formerly Greenmark Acquisition Corporation, filed an ~~integral~~Amended ~~part~~and Restated Articles of ~~these~~Incorporation ~~consolidated~~in ~~financial~~order ~~statements~~to, among other things, increase the authorized capital stock to 300,000,000 common shares, par value $0.0001 per share. Unless the context specifies otherwise, as discussed in Note 2, references to the “Company” refers to Powerdyne International Inc. and Powerdyne Inc. after the merger.

~~F-4~~At the closing of the merger, each share of Powerdyne, Inc’s common stock issued and outstanding immediately prior to the closing of the Merger was exchanged for the right to receive 7,520 shares of common stock of Powerdyne International, Inc. Accordingly, an aggregate of 188,000,000 shares of common stock of Powerdyne International Inc. were issued to the holders of Powerdyne Inc.’s common stock.

~~POWERDYNE~~In ~~INTERNATIONAL~~2014, ~~INC~~Powerdyne International, Inc. filed an amendment to its Articles of Incorporation which increased the authorized capital stock to 550,000,000 common shares, par value $0.0001 per share.

~~CONSOLIDATED~~On ~~STATEMENTS~~January OF26, ~~OPERATIONS~~2015, Powerdyne International, Inc. filed an amendment to its Articles of Incorporation which increased the authorized capital stock to 2,020,000,000 shares consisting of 2,000,000,000 common shares, par value $0.0001 per share and 20,000,000 shares which may be designated as common or preferred stock, par value $0.0001 per share.

	For the year ended			For the year ended
	December 31, 2024			December 31, 2023
Revenues	$	1,251,454		$	1,452,950
Cost of revenues		885,697			1,022,114
Gross profit		365,757			430,836
Operating expenses		545,335			515,000
Loss from operations and before income taxes		(179,579	)		(84,173	)
Income tax expense		-			-
Net loss	$	(179,579	)	$	(84,173	)
Basic and diluted loss per common share	$	-		$	-
Basic and diluted- weighted average common shares outstanding		1,884,930,584			1,881,355,242

On March 6, 2022, pursuant to a Securities Purchase Agreement (the “SPA”), Powerdyne International, Inc. (the “Company”), acquired all of the issued and outstanding membership interests of Creative Motion Technology, LLC, a Massachusetts limited liability company, (the “Membership Interest”). The Membership Interest was owned by Mr. James F. O’Rourke, the principal owner and sole director and officer of the Company. The purchase price paid by the Company was 2,000,000 shares of its Series A Preferred Stock valued at $1,500,000, which each Series A Preferred Stock is convertible into 1,000 common shares of the Company at a fixed price of $0.0001 at the option of the holder.

~~The~~Creative ~~accompanying~~Motion ~~notes~~Technology, ~~are~~LLC an(“CM ~~integral~~Tech”) ~~part~~is a small New England based motor manufacturer founded in 2004 and has been in business for over 17 years. CM Tech’s management has over 60 years of ~~these~~design ~~consolidated~~and ~~financial~~manufacturing ~~statements~~expertise, specializing in the design and custom building of industrial servomotors both brush and brushless motor designs. CM Tech’s current market focus is on the niche motor demands for low volume, high-quality cost-effective motors which are primarily used in industrial robotics for the semiconductor manufacturing industry. The motors that CM Tech currently has in production primarily provide the X, Y, and Z axis articulation in factory automation robots.

F-57

POWERDYNE INTERNATIONAL, INC.

~~CONSOLIDATED~~NOTES ~~STATEMENTS~~TO OFCONSOLIDATED ~~CHANGES~~FINANCIAL ~~IN STOCKHOLDER’S DEFICIT~~STATEMENTS

	Shares		Amount		Shares		Amount		Capital		Deficit			Equity / (Deficit)
									Additional					Total
	Preferred Stock				Common Stock				Paid-In		Accumulated			Stockholders’
	Shares		Amount		Shares		Amount		Capital		Deficit			Equity / (Deficit)
Balance, December 31, 2022		2,000,000	$	200		1,862,430,584	$	186,243	$	4,807,901	$	(4,993,228	)	$	1,116
Issuance of common stock for services		-		-		22,500,000		2,250		6,750		-			9,000
Net loss		-		-		-		-		-		(3,180	)		(3,180	)
Balance, March 31, 2023		2,000,000	$	200		1,884,930,584		188,493		4,814,651		(4,996,408	)		6,936
Net loss		-		-		-		-		-		(78,412	)		(78,412	)
Balance, June 30, 2023		2,000,000	$	200		1,884,930,584	$	188,493	$	4,814,651		(5,074,820	)		(71,477	)
Net loss		-		-		-		-		-		7,544			7,544
Balance, September 30, 2023		2,000,000	$	200		1,884,930,584	$	188,493	$	4,814,651	$	(5,067,276	)	$	(63,933	)
Net Income		-		-		-		-		-	$	(10,125	)	$	(10,125	)
Balance, December 31, 2023		2,000,000		200		1,884,930,584		188,493		4,814,651		(5,077,401	)		(74,057	)
Balance, December 31, 2023		2,000,000	$	200		1,884,930,584	$	188,493	$	4,814,651	$	(5,077,401	)	$	(74,057	)
Net loss		-		-		-		-		-		(95,702	)		(95,702	)
Balance, March 31, 2024		2,000,000	$	200		1,884,930,584	$	188,493	$	4,814,651	$	(5,173,103	)	$	(169,759	)
Net loss		-		-		-		-		-		(23,336	)		(23,336	)
Balance, June 30, 2024		2,000,000	$	200		1,884,930,584	$	188,493	$	4,814,651	$	(5,196,439	)	$	(193,095	)
Net loss		-		-		-		-		-		(12,821	)		(12,821	)
Balance, September 30, 2024		2,000,000	$	200		1,884,930,584	$	188,493	$	4,814,651	$	(5,209,260	)	$	(205,916	)
Balance		2,000,000	$	200		1,884,930,584	$	188,493	$	4,814,651	$	(5,209,260	)	$	(205,916	)
Net loss		-		-		-		-		-		(47,720	)		(47,720	)
Net income (loss)		-		-		-		-		-		(47,720	)		(47,720	)
Balance, December 31, 2024		2,000,000		200		1,884,930,584		188,493		4,814,651		(5,256,887	)		(253,543	)
Balance		2,000,000		200		1,884,930,584		188,493		4,814,651		(5,256,887	)		(253,543	)

December 31, 2025, and 2024

~~The~~1. ~~accompanying~~ORGANIZATION ~~notes are an integral part of these consolidated financial statements.~~(continued)

~~F-6~~Included with CM Tech acquisition is Frame One, which is a custom picture framing shop located in North Reading, MA. Frame One has been in business since 2006 and brings with it a strong client base consisting of local schools, colleges, artist guilds, artists, interior decorators/designers, museums, photographers, art galleries and theatres.

~~POWERDYNE~~The ~~INTERNATIONAL~~issuance of the 2,000,000 ~~INC~~shares of Series A Preferred Stock pursuant to the Securities Purchase Agreement were made in reliance on the exemption from registration afforded under Section 4(2), of the Securities Act of 1933, as amended, and/or Rule 506 of Regulation D promulgated thereunder. Such offer and sale were not conducted in connection with a public offering, and no public solicitation or advertisement was made or relied upon by the Seller/Investor in connection with the issuance by the Company of the Shares.

~~CONSOLIDATED~~2. ~~STATEMENTS~~REVERSE OFMERGER ~~CASH FLOWS~~ACCOUNTING

	For the year ended				For the year ended
	December 31, 2024				December 31, 2023
Operating Activities:
Net loss	$	(179,579	)		$	(84,173	)
Adjustments to reconcile net loss to net cash used for operating activities:
Reversal of non-cash increase in intangible assets - Crypto		-		-		6,103
Issuance of common stock for consulting services		-				9,000
Changes in operating assets and liabilities:
Trade accounts receivable		(16,572	)			151,604
Inventories		2,636				(22,142	)
Loan origination fee		(11,700	)			-
Accounts payable and accrued expenses		5,780				(19,301	)
Advance deposits – receivable / (liability)		997				(6,573	)
Sales taxes receivable / payable		(5,487	)			524
Net cash used for operating activities		(203,925	)			35,041
Investing Activities:
Net cash provided by investing activities		-				-
Financing Activities:
Due to related party - CEO		-				15,000
Line of credit		165,500				-
Net cash provided by financing activities		165,500				15,000
Net decrease in cash		(38,425	)			50,042
Cash, beginning of period		84,004				33,962
Cash, end of period	$	45,579			$	84,004
Supplemental disclosure of cash flow information
Cash paid for interest	$	-			$	-
Cash paid for taxes	$	-			$	-

On February 7, 2011, Greenmark Acquisition Corporation, which was a publicly held Delaware corporation, merged with Powerdyne, Inc. Upon closing of the transaction, Greenmark Acquisition Corporation, the surviving corporation in the merger, changed its name to Powerdyne International, Inc.

The ~~accompanying~~merger ~~notes~~was accounted for as a reverse-merger, and recapitalization in accordance with generally accepted accounting principles in the United States (“GAAP”). Powerdyne Inc. was the acquirer for financial reporting purposes, and the Company was the acquired company. Consequently, the assets and liabilities and the operations that are anreflected ~~integral~~in ~~part~~the historical financial statements prior to the merger are those of ~~these~~Powerdyne, ~~consolidated~~Inc. ~~financial~~and have been recorded at the historical cost basis of Powerdyne, Inc., and the financial statements after completion of the merger include the assets and liabilities of the Company and Powerdyne, Inc., historical operations of Powerdyne, Inc. and operations of the Company from the closing date of the merger. Common stock and the corresponding capital amounts of the Company pre-merger were retroactively restated as capital stock shares reflecting the exchange ratio in the merger. In conjunction with the merger, the Company received no cash and assumed no liabilities from Greenmark Acquisition Corporation.

~~F-7~~On March 6, 2022, the Company acquired CM Tech from its 100% owner, the CEO of Powerdyne International, Inc. The merger was accounted for as a recapitalization in accordance with generally accepted accounting principles in the United States (“GAAP”). The transaction was recorded as a recapitalization transaction with the difference between the historical cost of the assets and liabilities assumed with the purchase price recorded as a loss on related party acquisition for $1,391,370 in our consolidated statement of operations. The transaction was not a business combination or a reverse merger transaction.

~~POWERDYNE INTERNATIONAL, INC.~~F-8

~~NOTES~~POWERDYNE TOINTERNATIONAL, ~~CONSOLIDATED FINANCIAL STATEMENTS~~INC.

~~December~~NOTES ~~31,~~TO ~~2024,~~CONSOLIDATED ~~and~~FINANCIAL ~~2023~~STATEMENTS

1.December ~~ORGANIZATION~~31, 2025, and 2024

~~Powerdyne, Inc~~3.~~, was incorporated on February 2, 2010, in Nevada, and is registered to do business in Rhode Island and Massachusetts. On February~~ 7,SUMMARY ~~2011,~~OF ~~Powerdyne,~~SIGNIFICANT ~~Inc.~~ACCOUNTING ~~merged with Powerdyne International, Inc., formerly Greenmark Acquisition Corporation, a publicly held Delaware corporation.~~POLICIES

OnThe ~~December~~summary ~~13, 2010, Powerdyne International, Inc., formerly Greenmark Acquisition Corporation, filed an Amended and Restated Articles~~ of ~~Incorporation~~significant inaccounting ~~order~~policies ~~to,~~presented ~~among~~below ~~other~~is ~~things,~~designed ~~increase the authorized capital stock~~ to ~~300,000,000~~assist ~~common shares, par value $0.0001 per share. Unless the context specifies otherwise, as discussed~~ in ~~Note~~understanding ~~2, references to~~ the “Company”’s ~~refers~~consolidated ~~to Powerdyne~~financial ~~International Inc~~statements. ~~and Powerdyne Inc. after the merger.~~

AtSuch ~~the~~consolidated ~~closing~~financial ofstatements ~~the merger, each share of Powerdyne, Inc’s common stock issued~~ and ~~outstanding~~accompanying ~~immediately~~notes ~~prior~~are to the ~~closing~~ representations of the ~~Merger~~Company’s ~~was~~management, ~~exchanged~~who are responsible for ~~the~~their ~~right~~integrity toand ~~receive~~objectivity. ~~7,520~~These ~~shares~~accounting ofpolicies ~~common~~conform ~~stock~~to ofaccounting ~~Powerdyne~~principles ~~International,~~generally ~~Inc.~~accepted ~~Accordingly,~~in anthe ~~aggregate~~United States of ~~188,000,000~~America ~~shares~~(“GAAP”) ofin ~~common~~all ~~stock~~material ofrespects ~~Powerdyne~~and ~~International~~have ~~Inc.~~been ~~were~~consistently ~~issued~~applied toin preparing the ~~holders~~accompanying ofconsolidated financial ~~Powerdyne Inc~~statements.~~’s common stock.~~

InBasis ~~2014, Powerdyne International, Inc. filed an amendment to its Articles~~ of ~~Incorporation which increased the authorized capital stock to 550,000,000 common shares, par value $0.0001 per share.~~Presentation

OnThe ~~January~~accompanying ~~26,~~consolidated ~~2015,~~financial ~~Powerdyne~~statements ~~International,~~have ~~Inc.~~been ~~filed~~prepared anin ~~amendment~~accordance towith ~~its~~generally ~~Articles~~accepted ofaccounting ~~Incorporation~~principles ~~which increased the authorized capital~~(“GAAP”) ~~stock to 2,020,000,000 shares consisting of 2,000,000,000 common shares, par value $0.0001 per share and 20,000,000 shares which may be designated~~ as ~~common~~promulgated orin ~~preferred~~the ~~stock,~~United ~~par~~States ~~value~~of $0America.~~0001 per share.~~

~~During~~All ~~the~~figures ~~year~~are ~~ended~~in ~~December~~U.S. ~~31, 2022, the Company ended the mining of Sia coin and any crypto currency due to the lack of productivity of its crypto miners~~Dollars.

OnGoing March 6, 2022, pursuant to a Securities Purchase Agreement (the “SPA”), Powerdyne International, Inc. (the “Company”), acquired all of the issued and outstanding membership interests of Creative Motion Technology, LLC, a Massachusetts limited liability company, (the “Membership Interest”). The Membership Interest was owned by Mr. James F. O’Rourke, the principal owner and sole director and officer of the Company. The purchase price paid by the Company was 2,000,000 shares of its Series A Preferred Stock valued at $1,500,000, which each Series A Preferred Stock is convertible into 1,000 common shares of the Company at a fixed price of $0.0001 at the option of the holder.Concern

~~Creative~~Since ~~Motion~~its ~~Technology~~inception, ~~LLC~~the ~~(“CM~~Company ~~Tech”)~~has isdevoted asubstantially ~~small~~all ~~New~~of ~~England~~its ~~based~~efforts ~~motor~~to ~~manufacturer~~business ~~founded~~planning, inresearch ~~2004~~ and ~~has~~development, ~~been~~recruiting ~~in business~~management ~~for~~and ~~over~~technical 17staff, ~~years.~~acquiring CMoperating ~~Tech’s~~assets ~~management~~and ~~has~~raising ~~over~~capital. 60As ~~years~~ of ~~design~~December ~~and~~31, ~~manufacturing expertise~~2025, ~~specializing in~~ the ~~design~~Company ~~and custom~~had ~~building~~an accumulated deficit of ~~industrial~~$5,508,297 ~~servomotors~~(December ~~both~~31, ~~brush~~2024 ~~and~~- ~~brushless motor designs~~$5,256,887). CMThe ~~Tech~~Company’s ~~current~~continuation ~~market~~as ~~focus~~a going concern is dependent on ~~the~~its ~~niche~~ability to generate ~~motor~~sufficient ~~demands~~cash ~~for~~flows ~~low~~from ~~volume,~~operations ~~high-quality~~to ~~cost-effective~~meet ~~motors~~its ~~which~~obligations ~~are~~and/or ~~primarily~~obtain ~~used~~additional infinancing ~~industrial~~from ~~robotics~~its ~~for~~members ~~the~~or ~~semiconductor~~other sources, as ~~manufacturing~~may ~~industry~~be required. ~~The~~For ~~motors~~the ~~that~~year ended December 31, 2025, CM Tech ~~currently~~has negative cash flow from operations in prior year but has turned positive in ~~production~~2025. ~~primarily~~The ~~provide~~Company ~~the~~is X,working Y,towards ~~and~~consistently Zgenerating ~~axis~~positive ~~articulation~~cash inflow ~~factory~~from operations by increasing revenues and by analyzing ~~automation~~potential ~~robots~~acquisition targets.

~~F-8~~The Company’s activities will necessitate significant uses of working capital beyond December 31, 2025. Additionally, the Company’s capital requirements will depend on many factors, including the success of the Company’s sales, cash flow from operations and the status of competitive products. The Company plans to continue financing its operations with cash received from financing activities, revenue from operations and or affiliate funding.

~~POWERDYNE~~While ~~INTERNATIONAL~~the Company strongly believes that its capital resources will be sufficient in the near term, ~~INC~~there is no assurance that the Company’s activities will generate sufficient revenues to sustain its operations without additional capital or, if additional capital is needed, that such funds, if available, will be obtainable on terms satisfactory to the Company.

~~NOTES~~The TOaccompanying ~~CONSOLIDATED~~audited ~~FINANCIAL~~consolidated ~~STATEMENTS~~financial statements have been prepared assuming that the Company will continue as a going concern; however, the above condition raises substantial doubt about the Company’s ability to do so. The consolidated financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result should the Company be unable to continue as a going concern.

~~December~~Principles ~~31,~~of ~~2024, and 2023~~Consolidation

1Our consolidated financial statements include the accounts of Powerdyne International Inc and its one division and related subsidiaries. ~~ORGANIZATION~~All ~~(continued)~~intercompany transactions and balances between consolidated entities have been eliminated. The Company has the following wholly owned subsidiaries: Creative Motion Technology, LLC and Frame One, LLC.

~~The~~Certain ~~issuance~~amounts ofin the ~~2,000,000~~prior ~~shares~~period ofhave ~~Series~~been Areclassified ~~Preferred~~to ~~Stock~~conform ~~pursuant~~ to the ~~Securities~~current ~~Purchase~~period ~~Agreement were made in reliance on the exemption from registration afforded under Section 4(2), of the Securities Act of 1933, as amended, and/or Rule 506 of Regulation D promulgated thereunder~~presentation. ~~Such~~These ~~offer~~reclassifications ~~and~~have ~~sale were not conducted in connection with a public offering, and~~ no ~~public solicitation or advertisement~~material ~~was~~effect ~~made~~on ~~or relied upon by~~ the ~~Seller/Investor~~reported infinancial ~~connection with the issuance by the Company of the Shares~~results.

~~2. REVERSE MERGER ACCOUNTING~~F-9

OnPOWERDYNE ~~February 7~~INTERNATIONAL, ~~2011, Greenmark Acquisition Corporation, which was a publicly held Delaware corporation, merged with Powerdyne, Inc~~INC. ~~Upon closing of the transaction, Greenmark Acquisition Corporation, the surviving corporation in the merger, changed its name to Powerdyne International, Inc.~~

~~The~~NOTES ~~merger~~TO ~~was~~CONSOLIDATED ~~accounted~~FINANCIAL for as a reverse-merger, and recapitalization in accordance with generally accepted accounting principles in the United States (“GAAP”). Powerdyne Inc. was the acquirer for financial reporting purposes and the Company was the acquired company. Consequently, the assets and liabilities and the operations that are reflected in the historical financial statements prior to the merger are those of Powerdyne, Inc. and have been recorded at the historical cost basis of Powerdyne, Inc., and the financial statements after completion of the merger include the assets and liabilities of the Company and Powerdyne, Inc., historical operations of Powerdyne, Inc. and operations of the Company from the closing date of the merger. Common stock and the corresponding capital amounts of the Company pre-merger were retroactively restated as capital stock shares reflecting the exchange ratio in the merger. In conjunction with the merger, the Company received no cash and assumed no liabilities from Greenmark Acquisition Corporation.STATEMENTS

OnDecember ~~March 6~~31, ~~2022~~2025, the Company acquired CM Tech from its 100% owner, the CEO of Powerdyne International, Inc. The merger was accounted for as a recapitalization in accordance with generally accepted accounting principles in the United States (“GAAP”). The transaction was recorded as a recapitalization transaction with the difference between the historical cost of the assets and liabilities assumed with the purchase price recorded as a loss on related party acquisition for $1,391,370 in our consolidated statement of operations. The transaction was not a business combination or a reverse merger transaction.2024

~~F-9~~3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

~~POWERDYNE~~Cash ~~INTERNATIONAL,~~and ~~INC.~~Cash Equivalents

~~NOTES~~The TOCompany ~~CONSOLIDATED~~considers ~~FINANCIAL~~all ~~STATEMENTS~~highly liquid investments with maturities of three months or less when purchased to be cash equivalents. The Company did not have any cash equivalents as of December 31, 2025, and 2024, respectively.

~~December~~Allowances ~~31,~~for ~~2024,~~Sales Returns and ~~2023~~Doubtful Accounts

3.Sales ~~SUMMARY~~Returns OF- ~~SIGNIFICANT~~We ~~ACCOUNTING~~may, ~~POLICIES~~on a case-by-case basis, accept returns of products from our customers, without restocking charges, when they can demonstrate an acceptable cause for the return.

~~The~~Doubtful ~~summary~~Accounts of- ~~significant~~Management ~~accounting~~analysis ~~policies~~its ~~presented~~accounts ~~below~~receivable isin ~~designed~~accordance towith ~~assist~~ASC 326 are their “expected losses” in ~~understanding~~their portfolio of customers. The Company has a direct and long-term relationship with all of its customers. The Company reviews each customer on a quarterly basis. Historically, the Company’s ~~consolidated~~has ~~financial~~not incurred any significant bad debt expenses. Therefore, based on historical results and our current ~~statements~~analysis the Company does not expect any credit losses.

~~Such~~The ~~consolidated~~Company ~~financial~~operates ~~statements~~in the manufacturing and ~~accompanying~~retail ~~notes~~industry, ~~are~~and ~~the~~its ~~representations~~accounts ofreceivable ~~the~~are ~~Company’s~~primarily ~~management,~~derived ~~who~~from ~~are~~retail ~~responsible~~and wholesale ~~for~~customers; ~~their~~the ~~integrity~~Company ~~and~~recognizes ~~objectivity.~~an ~~These~~expected ~~accounting~~allowance ~~policies~~for ~~conform~~credit tolosses. ~~accounting~~In ~~principles~~addition, ~~generally~~also ~~accepted~~at ineach ~~the~~reporting ~~United~~date, ~~States~~this estimate is ofupdated ~~America~~to ~~(“GAAP”)~~reflect any changes in ~~all~~credit ~~material~~risk ~~respects~~since ~~and~~the ~~have~~receivable ~~been~~was ~~consistently~~initially ~~applied~~which could exist in ~~preparing~~circumstances ~~the~~where ~~accompanying~~amounts ~~consolidated~~are ~~financial~~considered ~~statements~~at risk or uncollectible.

~~Basis~~The allowance estimate is derived from a review of ~~Presentation~~the Company’s historical losses based on the ageing of receivables. This estimate is adjusted for management’s assessment of current conditions, in which to calculate the expected allowance for credit losses. The Company’s customer base has remained constant since its inception.

The ~~accompanying~~Company ~~consolidated~~expects ~~financial~~across ~~statements~~all ~~have~~pools ~~been~~of ~~prepared~~accounts receivable that there are no changes in ~~accordance~~credit ~~with~~losses ~~generally~~for ~~accepted~~2023 ~~accounting~~and ~~principles~~maintains ~~(“GAAP”)~~a zero balance asfor ~~promulgated~~2025 and for 2024. The Company does not expect its credit loss reserve to change in the ~~United~~next ~~States~~twelve ~~of America~~months.

~~All~~The ~~figures~~Company ~~are~~sometimes receives cash deposits in Uadvance of manufacturing its products.S As of December 31, 2025, there is $13,357 (December 31, 2024 - $-0- advance deposit liability) in advance deposit liability recorded on the balance sheet. ~~Dollars~~As of December 31, 2024, there was an advance deposit receivable of $2,611. When the products are picked up by the customer the advance deposits are recognized as product revenue.

~~Going Concern~~Inventory

~~Since~~Inventory, ~~its~~consisting ~~inception,~~principally ~~the Company has devoted substantially all~~ of ~~its~~products ~~efforts~~held tofor ~~business planning~~sale, ~~research~~is ~~and~~stated ~~development,~~at ~~recruiting management and technical staff, acquiring operating assets and raising capital. The Company has not generated significant revenues from its principal operations until March 6, 2022, with~~ the ~~acquisition~~lower of ~~CM Tech that will generate between $1.4 to $2.0M in revenues annually. As of December 31~~cost, ~~2024,~~using the ~~Company had an accumulated deficit of $5~~first-in,~~256,887~~ ~~(December 31, 2023~~ first-out $5method,~~077,401).~~ ~~The Company’s continuation as a going concern is dependent on its ability to generate sufficient cash flows from operations to meet its obligations~~ and~~/or~~ ~~obtain additional~~net ~~financing from its members or other sources, as may be required. For the year ended December 31, 2024, CM Tech has negative~~realizable ~~cash flow from operations in prior year but has turned positive in 2024~~value. The ~~Company~~amount ispresented ~~working~~in ~~towards~~the ~~consistently~~accompanying ~~generating~~consolidated ~~positive cash~~balance ~~flow~~sheet ~~from~~has ~~operations~~no byvaluation ~~increasing revenues and by analyzing potential acquisition targets~~allowance.

~~The~~We ~~Company’s~~regularly ~~activities~~evaluate ~~will~~our ~~necessitate~~inventory ~~significant~~to ~~uses~~identify ofcosts ~~working~~in ~~capital~~excess ~~beyond~~of ~~December 31, 2024. Additionally,~~ the ~~Company’s capital~~lower ~~requirements will depend on many factors, including the success~~ of ~~the~~cost ~~Company’s sales, cash flow from operations~~ and ~~the status~~net ofrealizable ~~competitive products. The Company plans to continue financing its operations with cash received from financing activities~~value, ~~revenue~~ ~~from~~slow-moving ~~operations~~inventory and potential ~~or affiliate funding~~obsolescence.

While the Company strongly believes that its capital resources will be sufficient in the near term, there is no assurance that the Company’s activities will generate sufficient revenues to sustain its operations without additional capital or, if additional capital is needed, that such funds, if available, will be obtainable on terms satisfactory to the Company.Equipment

~~The~~Equipment ~~accompanying~~is ~~audited~~stated ~~consolidated~~at ~~financial~~cost. ~~statements~~Capital ~~have~~expenditure ~~been~~for ~~prepared~~improvements ~~assuming~~and ~~that~~upgrades ~~the~~to ~~Company~~existing ~~will~~equipment ~~continue~~are asalso ~~a going concern; however, the above condition raises substantial doubt about the Company’s ability to do so~~capitalized. ~~The~~Maintenance ~~consolidated~~and ~~financial statements~~repairs doare ~~not~~expensed ~~include~~as ~~any~~incurred. ~~adjustments~~Our toequipment ~~reflect~~is ~~the~~depreciated ~~possible~~over ~~future~~5 years ~~effects~~ on ~~the~~a ~~recoverability~~straight-line ~~and~~basis. ~~classification~~Depreciation ofexpenses ~~assets~~for or the ~~amounts~~ ~~and~~years ~~classifications~~ended ofDecember ~~liabilities~~31, ~~that~~2025, ~~may~~and ~~result~~2024 ~~should~~was ~~the Company be unable to continue as a going concern~~$-0-, respectively.

~~Principles~~Intangible ofAssets ~~Consolidation~~and Goodwill:

~~Our~~We ~~consolidated~~account ~~financial~~for ~~statements~~intangible ~~include~~assets and goodwill in accordance with ASC 350 “Intangibles-Goodwill and Other” (“ASC 350”). Goodwill represents the ~~accounts~~excess of ~~Powerdyne~~the ~~International~~purchase ~~Inc~~price ~~and~~in ~~its~~a ~~one~~business ~~division~~combination over the fair value of net tangible and ~~related~~intangible assets ~~subsidiaries~~acquired. ~~All~~ ~~intercompany~~Intangible ~~transactions~~asset ~~and~~amounts ~~balances~~represent ~~between~~the ~~consolidated~~acquisition ~~entities~~date ~~have~~fair ~~been~~values ~~eliminated~~of identifiable intangible assets acquired. The fair ~~Company~~values ~~has~~of the ~~following~~intangible ~~wholly~~assets ~~owned~~were determined by using the income approach, discounting projected future cash flows based on management’s ~~subsidiaries:~~expectations ~~Creative~~of ~~Motion~~the ~~Technology~~current and future operating environment. The rates used to discount projected future cash flows reflected a weighted average cost of capital based on our industry, ~~LLC~~capital structure and ~~Frame~~risk ~~One~~premiums, ~~LLC~~including those reflected in the current market capitalization. Definite-lived intangible assets are amortized over their useful lives, which have historically ranged from 10 to 20 years. The carrying amounts of our definite-lived intangible assets are evaluated for recoverability whenever events or changes in circumstances indicate that the entity may be unable to recover the asset’s carrying amount.

~~Reclassifications~~We assess our intangible assets in accordance with ASC 360 “Property, Plant, and Equipment” (“ASC 360”). Impairment testing is required when events occur that indicate an asset group may not be recoverable (“triggering events”). As detailed in ASC 360-10-35-21, the following are examples of such events or changes in circumstances (sometimes referred to as impairment indicators or triggers): (a) A significant decrease in the market price of a long-lived asset (asset group) (b) A significant adverse change in the extent or manner in which a long-lived asset (asset group) is being used or in its physical condition. (c) A significant adverse change in legal factors or in the business climate that could affect the value of a long-lived asset (asset group), including an adverse action or assessment by a regulator (d) An accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of a long-lived asset (asset group) (e) A current-period operating or cash flow loss combined with a history of operating or cash flow losses or a projection or forecast that demonstrates continuing losses associated with the use of a long-lived asset (asset group) (f) A current expectation that, more likely than not, a long-lived asset (asset group) will be sold or otherwise disposed of significantly before the end of its previously estimated useful life. The term more likely than not refers to a level of likelihood that is more than 50 percent. We have evaluated our intangible assets and found that certain losses and a delay in our business plan may have constituted a triggering event for our intangible assets. The Company has no intangible assets or goodwill as of December 31, 2025, and 2024.

~~Certain amounts in the prior period have been reclassified to conform to the current period presentation. These reclassifications have no material effect on the reported financial results.~~F-10

~~F-10~~POWERDYNE INTERNATIONAL, INC.

~~POWERDYNE INTERNATIONAL, INC.~~ NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

December 31, ~~2024~~2025, and ~~2023~~2024

3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

~~Cash~~Long-Lived ~~and Cash Equivalents~~Assets

~~The~~In ~~Company~~accordance ~~considers~~with ~~all~~ASC ~~highly~~360, ~~liquid~~the ~~investments~~Company ~~with~~evaluates ~~maturities~~long-lived ofassets ~~three~~for ~~months~~impairment orwhenever ~~less~~events ~~when~~or ~~purchased~~changes toin becircumstances ~~cash equivalents. The Company~~indicate ~~did~~that ~~not~~their ~~have~~net ~~any~~book ~~cash~~value ~~equivalents~~may asnot ofbe ~~December 31, 2024, and 2023, respectively~~recoverable.

~~Allowances~~When ~~for~~such ~~Sales~~factors ~~Returns~~and circumstances exist, the Company compares the projected undiscounted future cash flows associated with the related asset or group of assets over their estimated useful lives against their respective carrying amount. Impairment, if any, is based on the excess of the carrying amount over the fair value, based on market value when available, or discounted expected cash flows, of those assets and ~~Doubtful~~is ~~Accounts~~recorded in the period in which the determination is made. The Company’s management currently believes there is no impairment of its long-lived assets since they are fully amortized and / or disposed of. There can be no assurance, however, that market conditions will not change or demand for the Company’s products under development will continue. Either of these could result in future impairment of long-lived assets, if the Company acquires any long-lived assets. The Company has no long-lived assets as of December 31, 2025, and 2024.

~~Sales~~Business ~~Returns - We may, on a case-by-case basis, accept returns of products from our customers, without restocking charges, when they can demonstrate an acceptable cause for the return.~~Combinations

~~Doubtful~~We ~~Accounts~~apply -the ~~Management~~provisions ~~analysis~~of ~~its~~ASC ~~accounts~~805, ~~receivable~~Business Combinations (ASC 805), in ~~accordance~~accounting ~~with~~for our acquisitions. ASC ~~326~~805 ~~are~~requires ~~their~~that ~~“expected~~we ~~losses”~~evaluate whether ina ~~their~~transaction ~~portfolio~~ pertains to an acquisition of ~~customers.~~assets, ~~The~~or ~~Company~~to ~~has~~an acquisition of a ~~direct~~business. A business is defined as an integrated set of assets and ~~long-term~~activities ~~relationship~~that ~~with~~is ~~all~~capable of ~~its~~being ~~customers~~conducted and managed for the purpose of providing a return to investors. ~~The~~Asset acquisitions ~~Company~~are ~~reviews~~accounted ~~each~~for ~~customer~~by allocating the cost of the acquisition to the individual assets and liabilities assumed on a ~~quarterly~~relative fair value basis.; ~~Historically~~whereas the acquisition of a business requires us to recognize separately from goodwill the assets acquired, and the liabilities ~~Company~~assumed ~~has~~at ~~not~~the ~~incurred~~acquisition date fair values. Goodwill as of the business acquisition date is measured as the excess of consideration transferred over the net of the acquisition date fair values of the assets acquired and the liabilities assumed. While we use our best estimates and assumptions to accurately value assets acquired and liabilities assumed at the business acquisition date as well as any contingent ~~significant~~consideration, ~~bad~~where ~~debt~~applicable, ~~expenses~~our estimates are inherently uncertain and subject to refinement. ~~Therefore~~As a result, ~~based~~during onthe measurement ~~historical~~period, ~~results~~which may be up to one year from the business acquisition date, we record adjustments to the assets acquired and liabilities ~~our~~assumed ~~current~~with the corresponding offset to goodwill. Upon the conclusion of a business acquisition’s measurement period ~~analysis~~or final determination of the ~~Company~~values ~~does~~of ~~not~~assets ~~expect~~acquired or liabilities assumed, whichever comes first, any ~~credit~~subsequent ~~losses~~adjustments are recorded to our consolidated statements of operations.

~~The~~In ~~Company~~addition, ~~operates~~uncertain intax ~~the~~positions ~~manufacturing~~ and ~~retail~~tax ~~industry~~related ~~and~~valuation ~~its~~allowances ~~accounts~~assumed ~~receivable~~in a business combination are ~~primarily~~initially ~~derived~~estimated ~~from~~as ~~retail~~of the acquisition date. We reevaluate these items quarterly based upon facts and ~~wholesale customers;~~circumstances that existed as of the ~~Company~~business ~~recognizes~~acquisition date anwith ~~expected~~any ~~allowance~~adjustments ~~for~~to ~~credit~~our ~~losses~~preliminary estimates being recorded to goodwill if identified within the measurement period. InSubsequent to ~~addition,~~the ~~also~~measurement atperiod ~~each~~or ~~reporting~~our ~~date~~final determination of the tax allowances or contingency’s estimated value, ~~this~~whichever ~~estimate~~comes isfirst, ~~updated~~changes to ~~reflect~~these ~~any~~uncertain ~~changes~~tax inpositions ~~credit~~and ~~risk~~tax-related ~~since~~valuation ~~the~~allowances ~~receivable~~will ~~was~~affect ~~initially~~our ~~which~~provision ~~could~~for ~~exist~~income taxes in ~~circumstances~~our ~~where~~consolidated statement ~~amounts~~of ~~are considered~~operations atand ~~risk~~could orhave ~~uncollectible~~a material impact on our results of operations and financial position.

~~The~~Advertising allowance estimate is derived from a review of the Company’s historical losses based on the ageing of receivables. This estimate is adjusted for management’s assessment of current conditions, in which to calculate the expected allowance for credit losses. The Company’s customer base has remained constant since its inception.Expenses

The Company ~~expects~~records ~~across~~advertising ~~all~~expenses ~~pools~~per ofASC ~~accounts~~720-35-50-1, ~~receivable~~which ~~that there~~ are noexpensed ~~changes~~as inthey ~~credit~~are ~~losses~~incurred ~~for~~or ~~2023~~the ~~and~~first ~~maintains~~time awhen ~~zero~~the ~~balance~~advertising ~~for~~takes ~~2024~~place. ~~and~~During ~~for~~the ~~2023.~~years ~~The~~ended ~~Company~~December ~~does~~31, ~~not~~2025, ~~expect~~and ~~its~~2024, ~~credit~~there ~~loss~~were ~~reserve~~no toadvertising ~~change~~costs inincurred by the ~~next twelve months~~Company.

~~The~~Shipping Company sometimes receives cash deposits in advance of manufacturing and shipping its products. As of December 31, 2024, there is $2,661 (December 31, 2023 - $3,658 advance deposit liability) in advance deposit receivable recorded on the balance sheet. When the products are shipped to or picked up by the customer the advance deposits are recognized as product revenue.Activities

~~Inventory~~Outbound shipping charges to customers are included in “Product revenue”. Outbound shipping-related costs are included in “Cost of products sold”.

~~Inventory, consisting principally of products held for sale, is stated at the lower of cost, using the first~~Stock-~~in, first-out method, and net realizable~~Based ~~value. The amount presented in the accompanying consolidated balance sheet has no valuation allowance.~~Compensation

WeShare-based ~~regularly~~compensation ~~evaluate~~is ~~our~~accounted ~~inventory~~for tobased ~~identify~~on ~~costs~~the requirements of ASC 718, “Compensation-Stock Compensation’ (“ASC 718”) which requires recognition in ~~excess~~the financial statements of the ~~lower~~cost of ~~cost~~employee, ~~and~~consultant, ~~net~~or ~~realizable~~director ~~value~~services received in exchange for an award of equity instruments over the period the employee, ~~slow-moving~~consultant, ~~inventory~~or ~~and~~director is required to perform the services in exchange ~~potential~~for ~~obsolescence~~the award (presumptively, the vesting period). ASC 718 also requires measurement of the cost of employee, consultant, or director services received in exchange for an award based on the grant-date fair value of the award.

~~Equipment~~Income Taxes

~~Equipment~~We isaccount ~~stated~~for atincome ~~cost~~taxes under the asset and liability method. ~~Capital~~Deferred ~~expenditure~~tax assets and liabilities are recognized for ~~improvements~~future ~~and~~tax ~~upgrades~~consequences attributable to differences between the financial statement carrying amounts of existing ~~equipment~~assets ~~are~~and ~~also~~liabilities ~~capitalized~~and their respective tax bases. ~~Maintenance~~Deferred tax assets and ~~repairs~~liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which the temporary differences are ~~expensed~~expected asto ~~incurred~~be recovered or settled. The ~~computer~~effect ~~equipment~~on isdeferred ~~depreciated~~tax ~~over~~assets 5and ~~years~~liabilities onof a ~~straight-line~~change in ~~basis.~~tax ~~Depreciation~~rates ~~expenses~~is ~~for~~recognized in income in the ~~years~~ ~~ended~~period ~~December~~that 31includes the enactment date. Valuation allowances are recorded, ~~2024~~when necessary, to ~~were~~reduce ~~$-0-~~deferred ~~and~~tax ~~2023~~assets ~~was~~to ~~$-0-,~~the ~~respectively~~amount expected to be realized.

~~Intangible~~ASC ~~Assets~~740, Income Taxes (“ASC 740”), which clarifies the accounting and ~~Goodwill:~~disclosure for uncertainty in tax positions, as defined, seeks to reduce the diversity in practice associated with certain aspects of the recognition and measurement related to accounting for income taxes. We adopted the provisions of ASC 740 as of January 1, 2007, and have analyzed filing positions in each of the federal and state jurisdictions where we are required to file income tax returns, as well as all open tax years in these jurisdictions. We have identified the U.S. federal, Rhode, Island and Massachusetts as our “major” tax jurisdictions. With limited exceptions, we remain subject to Internal Revenue Service (“IRS”) examination of our income tax returns filed within the last three (3) years, and to Massachusetts Department of Revenue examination of our income tax returns filed within the last four (4) years. However, we have certain tax attribute carry forwards which will remain subject to review and adjustment by the relevant tax authorities until the statute of limitations closes with respect to the year in which such attributes are utilized.

We ~~account~~believe ~~for~~that ~~intangible~~our ~~assets~~income ~~and~~tax ~~goodwill~~filing inpositions ~~accordance with ASC 350 “Intangibles-Goodwill~~ and ~~Other”~~deductions ~~(“ASC 350”).~~will ~~Goodwill~~be ~~represents~~sustained ~~the excess of the purchase price~~ in ~~a business combination over~~ the ~~fair~~audit ~~value of net tangible~~ and ~~intangible assets~~do ~~acquired.~~not ~~Intangible~~anticipate ~~asset~~any ~~amounts~~adjustments ~~represent~~that will ~~the~~result ~~acquisition~~in ~~date~~a ~~fair~~material ~~values~~change ofto ~~identifiable~~our ~~intangible~~financial ~~assets acquired~~position. ~~The fair~~Therefore, ~~values~~no ofreserves ~~the~~for ~~intangible~~uncertain ~~assets were determined by using the~~ income ~~approach,~~tax ~~discounting~~positions ~~projected~~have ~~future~~been ~~cash flows based on management’s~~recorded ~~expectations~~pursuant ofto ~~the~~ASC ~~current and future operating environment~~740. ~~The~~Our ~~rates~~policy ~~used~~for torecording ~~discount~~interest ~~projected future cash flows reflected a weighted average cost of capital based on our industry, capital structure~~ and ~~risk~~penalties ~~premiums,~~associated ~~including~~with ~~those reflected in the current market capitalization. Definite~~income-~~lived~~based ~~intangible~~tax ~~assets~~audits ~~are~~is ~~amortized over their useful lives, which have historically ranged from 10~~ to 20record ~~years.~~such ~~The carrying~~items ~~amounts~~as ofa ~~our~~component ~~definite-lived~~of ~~intangible~~income ~~assets are evaluated for recoverability whenever events or changes in circumstances indicate that the entity may be unable to recover the asset’s carrying amount~~taxes.

We assess our intangible assets in accordance with ASC 360 “Property, Plant, and Equipment” (“ASC 360”). Impairment testing is required when events occur that indicate an asset group may not be recoverable (“triggering events”). As detailed in ASC 360F-10-35-21, the following are examples of such events or changes in circumstances (sometimes referred to as impairment indicators or triggers): (a) A significant decrease in the market price of a long-lived asset (asset group) (b) A significant adverse change in the extent or manner in which a long-lived asset (asset group) is being used or in its physical condition. (c) A significant adverse change in legal factors or in the business climate that could affect the value of a long-lived asset (asset group), including an adverse action or assessment by a regulator (d) An accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of a long-lived asset (asset group) (e) A current-period operating or cash flow loss combined with a history of operating or cash flow losses or a projection or forecast that demonstrates continuing losses associated with the use of a long-lived asset (asset group) (f) A current expectation that, more likely than not, a long-lived asset (asset group) will be sold or otherwise disposed of significantly before the end of its previously estimated useful life. The term more likely than not refers to a level of likelihood that is more than 50 percent. We have evaluated our intangible assets and found that certain losses and a delay in our business plan may have constituted a triggering event for our intangible assets.11

~~The~~POWERDYNE ~~Company~~INTERNATIONAL, ~~had disposed of all its crypto currencies in the second quarter of 2023~~INC. ~~The Company immediately closed its crypto-currency account and / or wallet.~~

~~Long-Lived~~NOTES ~~Assets~~TO CONSOLIDATED FINANCIAL STATEMENTS

InDecember ~~accordance~~31, ~~with ASC 360~~2025, ~~the~~and ~~Company evaluates long-lived assets for impairment whenever events or changes in circumstances indicate that their net book value may not be recoverable.~~2024

~~F-11~~3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

~~POWERDYNE~~Financial ~~INTERNATIONAL, INC.~~Instruments

~~NOTES~~The TOCompany ~~CONSOLIDATED~~follows ~~FINANCIAL~~Accounting ~~STATEMENTS~~Standards Codification (“ASC”) 820, “Fair Value Measurements and Disclosures” (“ASC 820”), for assets and liabilities measured at fair value on a recurring basis. ASC 820 establishes a common definition for fair value to be applied to existing generally accepted accounting principles that requires the use of fair value measurements, establishes a framework for measuring fair value, and expands disclosure about such fair value measurements.

~~December~~ASC ~~31,~~820 ~~2024~~defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Additionally, ASC 820 requires the use of valuation techniques that maximize the use of observable inputs and ~~2023~~minimize the use of unobservable inputs. These inputs are prioritized below:

3.Level ~~SUMMARY~~1: OFApplies ~~SIGNIFICANT~~to ~~ACCOUNTING~~assets ~~POLICIES~~or ~~(continued)~~liabilities for which there are quoted prices in active markets for identical assets or liabilities.

~~Long-Lived~~Level ~~Assets~~2: Applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (~~Continued~~less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.

~~When~~Level ~~such~~3: ~~factors~~Applies ~~and~~to ~~circumstances~~assets ~~exist,~~or ~~the~~liabilities ~~Company~~for ~~compares~~which ~~the~~there ~~projected~~are ~~undiscounted~~unobservable ~~future~~inputs ~~cash~~to ~~flows associated with~~ the ~~related~~valuation ~~asset or~~methodology ~~group~~that ofare ~~assets~~significant ~~over~~to ~~their estimated useful lives against their respective carrying amount. Impairment, if any, is based on~~ the ~~excess~~ measurement of the ~~carrying amount over the~~ fair value, ~~based on market value when available, or discounted expected cash flows,~~ of ~~those assets and is recorded in~~ the ~~period in which the determination is made. The Company’s management currently believes there is no impairment of its long-lived~~ assets ~~since they are fully amortized and /~~ or ~~disposed of~~liabilities. There can be no assurance, however, that market conditions will not change or demand for the Company’s products under development will continue. Either of these could result in future impairment of long-lived assets, if the Company acquires any long-lived assets.

~~Business~~The ~~Combinations~~Company analyses all financial instruments with features of both liabilities and equity under the Financial Accounting Standard Board’s (“FASB”) accounting standard for such instruments. Under this standard, financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement.

WeThe ~~apply~~Company’s ~~the~~financial ~~provisions~~instruments consisted of ~~ASC 805~~cash, ~~Business~~accounts ~~Combinations (ASC 805)~~receivable, inintangible ~~accounting~~assets ~~for~~– ~~our~~cryptocurrency, ~~acquisitions.~~accounts ~~ASC 805 requires that we evaluate~~payable ~~whether~~and aaccrued ~~transaction~~expenses, ~~pertains~~advance ~~to an acquisition of assets~~deposit, ordue to anrelated ~~acquisition~~party of– aCEO ~~business. A business is defined as an integrated set of assets~~ and ~~activities~~sales ~~that~~tax ~~is capable of being conducted and managed for the purpose of providing a return to investors~~payable. ~~Asset acquisitions~~The ~~are~~estimated ~~accounted for by allocating the cost of the acquisition to the individual assets and liabilities assumed on a relative~~ fair value ~~basis; whereas the acquisition~~ of athese ~~business requires us to recognize separately from goodwill the assets acquired, and the~~financial ~~liabilities~~instruments ~~assumed~~approximates atits ~~the~~carrying ~~acquisition~~amount ~~date~~based ~~fair~~on ~~values. Goodwill as of~~ the ~~business~~short-term ~~acquisition~~maturity ~~date is measured as the excess~~ of ~~consideration transferred~~these ~~over the net of the acquisition date fair values of the assets acquired and the liabilities assumed~~instruments. While we use our best estimates and assumptions to accurately value assets acquired and liabilities assumed at the business acquisition date as well as any contingent consideration, where applicable, our estimates are inherently uncertain and subject to refinement. As a result, during the measurement period, which may be up to one year from the business acquisition date, we record adjustments to the assets acquired and liabilities assumed with the corresponding offset to goodwill. Upon the conclusion of a business acquisition’s measurement period or final determination of the values of assets acquired or liabilities assumed, whichever comes first, any subsequent adjustments are recorded to our consolidated statements of operations.

InOther ~~addition,~~Comprehensive uncertain tax positions and tax related valuation allowances assumed in a business combination are initially estimated as of the acquisition date. We reevaluate these items quarterly based upon facts and circumstances that existed as of the business acquisition date with any adjustments to our preliminary estimates being recorded to goodwill if identified within the measurement period. Subsequent to the measurement period or our final determination of the tax allowances or contingency’s estimated value, whichever comes first, changes to these uncertain tax positions and tax-related valuation allowances will affect our provision for income taxes in our consolidated statement of operations and could have a material impact on our results of operations and financial position.Income

~~Advertising~~The ~~Expenses~~Company has analyzed paragraphs ASC 220-10-45-1 to ASC 220-10-45-10B and none of the items recorded in the income statement would qualify as Other Comprehensive Income.

~~The Company records advertising expenses per ASC 720~~F-35-50-1, which are expensed as they are incurred or the first time when the advertising takes place. During the years ended December 31, 2024, and 2023, there were no advertising costs incurred by the Company.12

~~Shipping~~POWERDYNE ~~Activities~~INTERNATIONAL, INC.

~~Outbound~~NOTES ~~shipping~~TO ~~charges~~CONSOLIDATED toFINANCIAL ~~customers are included in “Product revenue”. Outbound shipping-related costs are included in “Cost of products sold”.~~STATEMENTS

~~Stock-Based~~December ~~Compensation~~31, 2025, and 2024

~~Share-based~~3. ~~compensation~~SUMMARY isOF ~~accounted~~SIGNIFICANT ~~for~~ACCOUNTING ~~based~~POLICIES ~~on the requirements of ASC 718, “Compensation-Stock Compensation’~~ (~~“ASC 718”~~continued) which requires recognition in the financial statements of the cost of employee, consultant, or director services received in exchange for an award of equity instruments over the period the employee, consultant, or director is required to perform the services in exchange for the award (presumptively, the vesting period). ASC 718 also requires measurement of the cost of employee, consultant, or director services received in exchange for an award based on the grant-date fair value of the award.

~~Income~~Loss ~~Taxes~~per Common Share

WeBasic ~~account~~loss ~~for~~per ~~income~~common ~~taxes~~share ~~under~~excludes ~~the~~dilutive ~~asset~~securities and ~~liability~~is ~~method.~~computed ~~Deferred~~by ~~tax~~dividing ~~assets~~net ~~and~~loss ~~liabilities~~by ~~are~~the ~~recognized~~weighted ~~for~~average ~~future~~number ~~tax~~of ~~consequences~~common shares ~~attributable~~outstanding toduring ~~differences between~~ the ~~financial~~period. ~~statement~~Diluted ~~carrying~~earnings ~~amounts~~per ofcommon ~~existing~~share ~~assets~~reflect ~~and~~the ~~liabilities~~potential ~~and~~dilution ~~their~~that ~~respective tax~~could ~~bases.~~occur ~~Deferred~~if ~~tax~~securities ~~assets~~or ~~and~~other contracts ~~liabilities~~to ~~are~~issue ~~measured~~common ~~using~~stock ~~enacted~~were ~~tax~~exercised ~~rates~~or ~~expected~~converted tointo ~~apply~~common tostock ~~taxable~~or ~~income~~resulted in the ~~years~~issuance of common stock that then shared in ~~which~~the earnings of the ~~temporary~~entity. ~~differences~~As ~~are~~of ~~expected~~December to31, be2025, ~~recovered~~and orDecember ~~settled.~~31, ~~The~~2024, ~~effect~~there onwere ~~deferred~~no ~~tax~~outstanding ~~assets~~dilutive ~~and~~securities, ~~liabilities~~except as of aDecember ~~change in~~31, ~~tax~~2025, ~~rates~~there iswas ~~recognized~~2,000,000 inSeries ~~income~~A inPreferred ~~the~~Stock ~~period~~outstanding, ~~that~~however, ~~includes~~they ~~the~~were ~~enactment~~not ~~date.~~included ~~Valuation~~in ~~allowances~~the calculations as they are ~~recorded,~~considered ~~when~~anti-dilutive. ~~necessary, to~~Net ~~reduce~~loss ~~deferred~~per ~~tax~~share ~~assets~~is tobased upon the ~~amount~~weighted ~~expected~~average toshares beof ~~realized~~common stock outstanding.

~~ASC~~The ~~740,~~following ~~Income~~table ~~Taxes~~represents ~~(“ASC 740”), which clarifies~~ the ~~accounting~~computation ~~and disclosure for uncertainty in tax positions, as defined, seeks to reduce the diversity in practice associated with certain aspects~~ of ~~the~~basic ~~recognition~~ and ~~measurement~~diluted ~~related~~losses toper accounting for income taxes. We adopted the provisions of ASC 740 as of January 1, 2007, and have analyzed filing positions in each of the federal and state jurisdictions where we are required to file income tax returns, as well as all open tax years in these jurisdictions. We have identified the U.S. federal, Rhode, Island and Massachusetts as our “major” tax jurisdictions. With limited exceptions, we remain subject to Internal Revenue Service (“IRS”) examination of our income tax returns filed within the last three (3) years, and to Massachusetts Department of Revenue examination of our income tax returns filed within the last four (4) years. However, we have certain tax attribute carry forwards which will remain subject to review and adjustment by the relevant tax authorities until the statute of limitations closes with respect to the year in which such attributes are utilized.share:

~~We believe~~SCHEDULE ~~that~~OF ~~our~~COMPUTATION ~~income~~OF ~~tax~~BASIC ~~filing~~AND ~~positions~~DILUTED ~~and~~LOSSES ~~deductions~~PER will be sustained in the audit and do not anticipate any adjustments that will result in a material change to our financial position. Therefore, no reserves for uncertain income tax positions have been recorded pursuant to ASC 740. Our policy for recording interest and penalties associated with income-based tax audits is to record such items as a component of income taxes.SHARE

F-12

	For the year ended			For the year ended
	December 31, 2025			December 31, 2024
Net loss available for common shareholders	$	(251,410	)	$	(179,579	)
Basic and fully diluted loss per share		-			-

Weighted average common shares outstanding - basic and diluted		1,884,930,584			1,884,930,584

~~POWERDYNE~~Use ~~INTERNATIONAL,~~of ~~INC.~~Estimates and Assumptions

~~NOTES~~Our TOmanagement ~~CONSOLIDATED~~has ~~FINANCIAL~~made ~~STATEMENTS~~several estimates and assumptions relating to the reporting of assets and liabilities and the disclosure of contingent assets and liabilities to prepare these consolidated financial statements in conformity with accounting principles generally accepted in the United States of America. Actual results could differ from those estimates.

~~December 31, 2024, and 2023~~F-13

3.POWERDYNE ~~SUMMARY~~INTERNATIONAL, ~~OF SIGNIFICANT ACCOUNTING POLICIES (continued)~~INC.

~~Financial~~NOTES ~~Instruments~~TO CONSOLIDATED FINANCIAL STATEMENTS

~~The~~December ~~Company follows Accounting Standards Codification (“ASC”) 820~~31, ~~“Fair Value Measurements and Disclosures” (“ASC 820”)~~2025, ~~for assets~~ and liabilities measured at fair value on a recurring basis. ASC 820 establishes a common definition for fair value to be applied to existing generally accepted accounting principles that requires the use of fair value measurements, establishes a framework for measuring fair value, and expands disclosure about such fair value measurements.2024

~~ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date~~3. ~~Additionally, ASC 820 requires the use of valuation techniques that maximize the~~ ~~use~~SUMMARY ofOF ~~observable~~SIGNIFICANT ~~inputs~~ACCOUNTING ~~and~~POLICIES ~~minimize the use of unobservable inputs. These inputs are prioritized below:~~(continued)

~~Level~~Recent 1:Accounting ~~Applies~~Guidance toNot ~~assets~~Yet ~~or liabilities for which there are quoted prices in active markets for identical assets or liabilities.~~Adopted

Level 2: Applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.None

~~Level~~Recent 3:Accounting ~~Applies~~Guidance ~~to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.~~Adopted

~~The~~In ~~Company~~November ~~analyzes~~2023, ~~all~~the ~~financial~~FASB ~~instruments~~issued ~~with~~ASU ~~features~~2023-07, ofSegment ~~both~~Reporting ~~liabilities~~(Topic ~~and~~280): ~~equity~~Improvements ~~under~~to ~~the~~Reportable ~~Financial~~Segment ~~Accounting~~Disclosures. ~~Standard Board’s~~This ~~(“FASB”)~~ASU ~~accounting~~enhances ~~standard~~the disclosures related to segment reporting for ~~such~~public ~~instruments~~entities. ~~Under~~It ~~this~~requires ~~standard,~~entities ~~financial~~to ~~assets~~disclose ~~and~~significant ~~liabilities~~segment ~~are~~expenses for ~~classified~~each reportable segment, providing greater transparency in segment performance. The ASU is effective for fiscal years beginning after ~~their~~December ~~entirety~~15, ~~based~~2023, onand ~~the~~for ~~lowest~~interim ~~level~~periods ofwithin ~~input~~fiscal ~~that~~years beginning after December 15, 2024. Early adoption is ~~significant~~permitted. toThe adoption of this ASU had no impact on the ~~fair~~Company’s ~~value~~consolidated ~~measurement~~financial statements and disclosures.

~~The~~In ~~Company’s~~December ~~financial~~2023, ~~instruments~~the ~~consisted~~FASB ofissued ~~cash~~ASU 2023-09, ~~accounts~~Income ~~receivable,~~Taxes ~~intangible~~(Topic ~~assets~~740): –Improvements ~~cryptocurrency,~~to ~~accounts~~Income ~~payable~~Tax Disclosures. This ASU enhances the transparency and ~~accrued~~decision ~~expenses,~~usefulness ~~advance~~of ~~deposit,~~income ~~due~~tax disclosures. It is designed to ~~related~~provide ~~party~~more –detailed ~~CEO~~information about an entity’s income tax expenses, liabilities, and ~~sales~~deferred tax ~~payable~~items, potentially affecting how companies report and disclose their income tax-related information. The ~~estimated~~ASU ~~fair~~is ~~value~~effective offor ~~these~~public ~~financial~~business entities for annual periods beginning after December 15, 2024, including interim ~~instruments~~periods ~~approximates~~within ~~its~~those ~~carrying~~fiscal ~~amount~~years. ~~based~~The adoption of this ASU had no impact on the ~~short-term~~Company’s ~~maturity~~consolidated offinancial ~~these~~statements ~~instruments~~and disclosures.

~~Other~~In ~~Comprehensive~~December ~~Income~~2023, the FASB issued ASU 2023-09, which enhances the transparency and decision usefulness of income tax disclosures. The ASU requires public business entities to disclose specific categories in the rate reconciliation and additional information for reconciling items that meet a quantitative threshold. It also mandates the disclosure of income taxes paid disaggregated by jurisdiction. The amendments are effective for annual periods beginning after December 15, 2024. Early adoption is permitted. The adoption of this ASU had no impact on the Company’s consolidated financial statements and disclosures.

The Company has ~~analyzed~~implemented ~~paragraphs~~all ~~ASC~~new ~~220-10-45-1~~accounting topronouncements ~~ASC~~that ~~220-10-45-10B~~are in effect and ~~none~~that ofmay ~~the~~impact ~~items~~its ~~recorded~~consolidated infinancial ~~the~~statements and ~~income~~does ~~statement~~not ~~would~~believe ~~qualify~~that there are any other new accounting pronouncements that have been issued that might have a material impact on asits ~~Other~~consolidated ~~Comprehensive~~financial ~~Income~~position or consolidated results of operations.

~~F-13~~Lease Accounting

~~POWERDYNE~~For ~~INTERNATIONAL~~contracts entered into on or after October 1, ~~INC~~2019, the Company assesses at contract inception whether the contract is, or contains, a lease. Generally, it determines that a lease exists when (i) the contract involves the use of a distinct identified asset, (ii) obtains the right to substantially all economic benefits from use of the asset and (iii) it has the right to direct the use of the asset.

~~NOTES~~At TOthe ~~CONSOLIDATED~~lease ~~FINANCIAL~~commencement ~~STATEMENTS~~date, the Company recognizes a right-of-use asset and a lease liability for all leases, except short-term leases with an original term of 12 months or less. The right-of-use asset represents the right to use the leased asset for the lease term. The lease liability represents the present value of the lease payments under the lease. The right-of-use asset is initially measured at cost, which primarily comprises the initial amount of the lease liability, plus any prepayments to the lessor and initial direct costs, such as brokerage commissions, less any lease incentives received.

~~December~~All 31right-of-use assets are periodically reviewed for impairment in accordance with standards that apply to long-lived assets. The lease liability is initially measured at the present value of the lease payments, ~~2024~~discounted using an estimate of the Company’s incremental borrowing rate for a collateralized loan with the same term as the underlying lease. The incremental borrowing rates used for the initial measurement of lease liabilities as of October 1, ~~and~~2019, ~~2023~~were based on the original lease terms.

3.Lease ~~SUMMARY~~payments OFincluded ~~SIGNIFICANT~~in ~~ACCOUNTING~~the ~~POLICIES~~measurement of lease liabilities consist of (~~continued~~i) fixed lease payments for the noncancelable lease term, (ii) fixed lease payments for optional renewal periods where it is reasonably certain the renewal option will be exercised, and (iii) variable lease payments that depend on an underlying index or rate, based on the index or rate in effect at lease commencement. Certain of the Company’s real estate lease agreements require variable lease payments that do not depend on an underlying index or rate, such as sales and value-added taxes, the Company’s proportionate share of actual property taxes, insurance, common area maintenance, and utilities. The Company has elected an accounting policy, as permitted by ASC 842, not to account for such payments as part of related lease payments. Consequently, such payments are recognized as operating expenses when incurred.

~~Loss~~Lease ~~per~~expense ~~Common~~for ~~Share~~operating leases consists of the fixed lease payments recognized on a straight-line basis over the lease term plus variable lease payments as incurred. Amortization of the right-of-use asset for operating leases reflects amortization of the lease liability, any differences between straight-line expense and related lease payments during the accounting period, and any impairments. Finance lease payments are allocated between a reduction of the lease liability and interest expense, and the related asset is depreciated as described under “Equipment” above.

~~Basic~~Revenue loss per common share excludes dilutive securities and is computed by dividing net loss by the weighted average number of common shares outstanding during the period. Diluted earnings per common share reflect the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the entity. As of December 31, 2024, and December 31, 2023, there were no outstanding dilutive securities, except as of December 31, 2024, there was 2,000,000 Series A Preferred Stock outstanding, however, they were not included in the calculations as they are considered anti-dilutive.Recognition

~~The~~As ~~following~~of ~~table~~March ~~represents~~6, 2022, with the ~~computation~~acquisition of ~~basic~~CM ~~and~~Tech, ~~diluted~~we ~~losses~~recognize ~~per~~revenue ~~share:~~from contracts with customers in accordance with Financial Accounting Standards Board (“FASB”) ASC Topic 606, “Revenue from Contracts with Customers” (“ASC 606”). Revenue is recognized at the point at which control of the underlying products are transferred to the customer. Satisfaction of our performance obligations occurs upon the transfer of control of products from our facilities. We consider customer purchase orders to be the contracts with a customer. All revenue is generated from contracts with customers.

~~Net loss per share is based upon the weighted average shares of common stock outstanding.~~F-14

~~SCHEDULE~~POWERDYNE INTERNATIONAL, ~~OF COMPUTATION OF BASIC AND DILUTED INCOME (LOSS) PER SHARE~~INC.

	Year ended December 31, 2024			Year ended December 31, 2023
Loss available for common shareholder	$	(179,579	)	$	(84,173	)
Basic and fully diluted loss per share	$	(0.00	)	$	(0.00	)
Weighted average common shares outstanding - basic and diluted		1,884,930,584			1,881,355,242

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

~~Use~~December of31, ~~Estimates~~2025, and ~~Assumptions~~2024

~~Our~~3. ~~management~~SUMMARY ~~has~~OF ~~made~~SIGNIFICANT ~~several~~ACCOUNTING ~~estimates~~POLICIES and assumptions relating to the reporting of assets and liabilities and the disclosure of contingent assets and liabilities to prepare these consolidated financial statements in conformity with accounting principles generally accepted in the United States of America. Actual results could differ from those estimates.(continued)

~~F-14~~Major Customers and Concentration of Credit Risk

~~POWERDYNE~~The ~~INTERNATIONAL~~Company has two major customers, ~~INC~~which account for approximately 66% of the balance of accounts receivable as of December 31, 2025 (December 31, 2024 – 66%) and 30% of the Company’s revenues for the year ended December 31, 2025 (December 31, 2024 – 22%) were attributable to these same customers. The Company evaluates industry specific credit risk but does not believe that any material risk is identified that could materially impact on our results of consolidated operations and consolidated financial position.

~~NOTES~~Financial TOinstruments ~~CONSOLIDATED~~that ~~FINANCIAL~~potentially ~~STATEMENTS~~subject the Company to concentrations of credit risk consist principally of cash and cash equivalents. The Company places its cash with high quality banking institutions. From time to time, the Company may maintain cash balances at certain institutions in excess of the Federal Deposit Insurance Corporation limit of $250,000. The Company has not incurred any loss from this risk, nor does it expect it to. The Company’s revenues from product sales and accounts receivable have no material or significant concentration in anyone or a multitude of customers and all receivables are expected to be collected.

~~December~~Segment ~~31, 2024, and 2023~~Reporting

3ASC Topic 280, “Segment Reporting,” requires use of the “management approach” model for segment reporting. ~~SUMMARY~~The OFmanagement ~~SIGNIFICANT~~approach ~~ACCOUNTING~~model ~~POLICIES~~is ~~(continued)~~based on the way a Company’s management organizes segments within the Company for making operating decisions and assessing performance.

~~Recent~~We ~~Accounting~~primarily ~~Guidance~~service ~~Not~~the ~~Yet~~Original ~~Adopted~~Equipment Manufacturers (OEM’s) in the semiconductor market by supplying custom designed motors for the robotics used in semiconductor manufacturing equipment. We also provide custom picture framing under Frame One. We consider both businesses to operate as their own business for reporting purposes. We provide cost-effective value-added turn-key solutions to our clients’ drives and articulation needs.

~~None~~The Market

~~Recent~~We ~~Accounting~~service ~~Guidance~~the ~~Adopted~~Global Semiconductor Equipment Manufactures CM Tech’s sales to international customers were 58% and 32% of our total sales in 2025 and 2024, respectively.

~~In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures~~4. ~~This~~ ~~ASU~~ACCOUNTS enhances the disclosures related to segment reporting for public entities. It requires entities to disclose significant segment expenses for each reportable segment, providing greater transparency in segment performance. The ASU is effective for fiscal years beginning after December 15, 2023, and for interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company is currently evaluating how this ASU will impact its consolidated financial statements and disclosures.RECEIVABLE

InAccounts ~~December~~receivable ~~2023,~~primarily ~~the~~relate ~~FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements~~ to ~~Income~~uncollected ~~Tax~~sales ~~Disclosures.~~of ~~This~~custom ~~ASU~~designed ~~enhances the~~motors ~~transparency~~ and ~~decision~~custom ~~usefulness~~picture ~~of income tax disclosures~~frames. ItDifferences isbetween ~~designed~~the toamounts from ~~provide~~customers ~~more~~less ~~detailed~~an ~~information~~estimated ~~about~~allowance anfor ~~entity’s income~~doubtful ~~tax expenses~~accounts, ~~liabilities,~~if ~~and~~deemed ~~deferred~~necessary ~~tax~~by ~~items~~management, ~~potentially~~and ~~affecting~~based ~~how~~on ~~companies~~review ~~report~~of ~~and~~all ~~disclose~~outstanding amounts ~~their~~on ~~income~~a ~~tax-related information~~monthly basis. ~~The~~Management ~~ASU~~determines isthe ~~effective~~allowance for ~~public~~doubtful ~~business~~accounts, ~~entities~~if ~~for~~any, ~~annual~~by ~~periods~~identifying ~~beginning~~troubled ~~after~~accounts ~~December~~and ~~15,~~by using ~~2024,~~historical ~~including~~experience ~~interim periods~~applied ~~within~~to ~~those~~the ~~fiscal~~aging ~~years~~of accounts. ~~The~~As ~~Company~~of isDecember ~~currently~~31, ~~evaluating~~2025, ~~how~~and ~~this~~2024 ~~ASU~~there ~~will~~was ~~impact~~no ~~its~~allowance ~~consolidated~~for ~~financial~~doubtful ~~statements~~accounts ~~and disclosures~~required.

~~In June 2023, the FASB issued ASU 2023-07, which enhances the disclosure requirements for reportable segments~~5. ~~The ASU requires public entities~~ to disclose significant segment expenses that are regularly provided to the chief operating decision maker, aiming to improve the transparency and usefulness of segment reporting. The amendments are effective for public business entities for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted. The Company adopted the amendments in this update during the current year and the adoption did not have a material impact on its consolidated financial statements.INVENTORIES

InAs of December ~~2023~~31, ~~the~~2025, ~~FASB~~and ~~issued ASU 2023-09~~2024, ~~which enhances~~ the ~~transparency~~Company’s ~~and~~inventories ~~decision~~consist ~~usefulness~~ of ~~income~~custom ~~tax~~designed ~~disclosures.~~motors ~~The ASU requires public business entities to disclose specific categories in the rate reconciliation~~ and ~~additional~~picture ~~information~~frames. ~~for~~Inventories ~~reconciling~~are ~~items~~valued ~~that~~at ~~meet~~the alower ~~quantitative~~cost ~~threshold.~~of ~~It also mandates~~ the ~~disclosure~~market of(net ~~income~~realizable ~~taxes paid disaggregated by jurisdiction~~value). ~~The~~As ~~amendments are~~of ~~effective for annual periods beginning after~~ December 1531, ~~2024.~~2025, ~~Early adoption is permitted. The Company is currently evaluating how this ASU will impact its consolidated financial statements~~ and ~~disclosures.~~2024, ~~The~~there ~~Company~~was ~~has~~no ~~implemented~~impairment ~~all~~to ~~new~~our ~~accounting~~inventories ~~pronouncements that~~for ~~are~~lower incost ~~effect~~of ~~and~~market ~~that may impact its consolidated financial statements and does not believe that there are any other new accounting~~adjustments, ~~pronouncements~~slow ~~that~~moving ~~have been issued that might have a material impact on its consolidated financial position~~ or ~~consolidated~~obsolete ~~results of operations~~inventories.

~~Lease~~6. ~~Accounting~~EQUIPMENT - NET

~~For~~Equipment ~~contracts~~consists ~~entered~~of ~~into on or after October 1, 2019,~~ the ~~Company~~following ~~assesses~~as atof ~~contract~~December ~~inception whether the contract is~~31, ~~or contains~~2025, a lease. Generally, it determines that a lease exists when (i) the contract involves the use of a distinct identified asset, (ii) obtains the right to substantially all economic benefits from use of the asset and ~~(iii) it has the right to direct the use of the asset.~~2024:

~~At the~~ SCHEDULE ~~lease~~OF ~~commencement date, the Company recognizes a right~~EQUIPMENT-of-use asset and a lease liability for all leases, except short-term leases with an original term of 12 months or less. The right-of-use asset represents the right to use the leased asset for the lease term. The lease liability represents the present value of the lease payments under the lease. The right-of-use asset is initially measured at cost, which primarily comprises the initial amount of the lease liability, plus any prepayments to the lessor and initial direct costs, such as brokerage commissions, less any lease incentives received.NET

All right-of-use assets are periodically reviewed for impairment in accordance with standards that apply to long-lived assets. The lease liability is initially measured at the present value of the lease payments, discounted using an estimate of the Company’s incremental borrowing rate for a collateralized loan with the same term as the underlying lease. The incremental borrowing rates used for the initial measurement of lease liabilities as of October 1, 2019, were based on the original lease terms.

	December 31, 2025			December 31, 2024
Equipment	$	15,000		$	15,000
Less: accumulated depreciation		(15,000	)		(15,000	)

Total Equipment	$	-		$	-

~~Lease~~Equipment ~~payments included in the measurement of lease liabilities consist of (i) fixed lease payments for the noncancelable lease term, (ii) fixed lease payments for optional renewal periods where it~~ is ~~reasonably~~stated ~~certain~~at ~~the~~cost ~~renewal option will be exercised,~~ and ~~(iii)~~depreciated ~~variable lease payments that depend~~ on ana ~~underlying~~straight- ~~index~~line orbasis ~~rate,~~over ~~based on~~ the ~~index~~assets’ orestimated ~~rate~~useful inlives: ~~effect~~computer atequipment ~~lease~~5 ~~commencement~~years. ~~Certain of the~~ ~~Company’s~~Total ~~real~~depreciation ~~estate~~expenses ~~lease~~for ~~agreements require variable lease payments that do not depend on an underlying index or rate, such as sales and value-added taxes,~~ the ~~Company’s~~year ~~proportionate~~ended ~~share~~December ~~of actual property taxes~~31, ~~insurance~~2025, ~~common area maintenance,~~ and ~~utilities.~~2024 ~~The~~were ~~Company~~$-0- ~~has~~and ~~elected an accounting policy~~$-0-, ~~as permitted by ASC 842, not to account for such payments as part of related lease payments~~respectively. ~~Consequently, such payments are recognized as operating expenses when incurred.~~

~~Lease expense for operating leases consists of the fixed lease payments recognized on a straight~~F-line basis over the lease term plus variable lease payments as incurred. Amortization of the right-of-use asset for operating leases reflects amortization of the lease liability, any differences between straight-line expense and related lease payments during the accounting period, and any impairments. Finance lease payments are allocated between a reduction of the lease liability and interest expense, and the related asset is depreciated as described under “Equipment” above.15

~~Revenue~~POWERDYNE ~~Recognition~~INTERNATIONAL, INC.

AsNOTES ofTO ~~March~~CONSOLIDATED 6,FINANCIAL 2022, with the acquisition of CM Tech, we recognize revenue from contracts with customers in accordance with Financial Accounting Standards Board (“FASB”) ASC Topic 606, “Revenue from Contracts with Customers” (“ASC 606”). Revenue is recognized at the point at which control of the underlying products are transferred to the customer. Satisfaction of our performance obligations occurs upon the transfer of control of products from our facilities. We consider customer purchase orders to be the contracts with a customer. All revenue is generated from contracts with customers.STATEMENTS

~~Major~~December ~~Customers~~31, 2025, and ~~Concentration of Credit Risk~~2024

The Company has two major customers, which account for approximately 66% of the balance of accounts receivable as of December 31, 2024 (December 31, 2023 – 66%) and 30% of the Company’s revenues for the year ended December 31, 2024 (December 31, 2023 – 22%) were attributable to these same customers7. ~~The Company evaluates industry specific credit risk but does not believe that any material risk~~ isACCOUNTS ~~identified~~PAYABLE ~~that~~AND ~~could~~ACCRUED ~~materially impact on our results of consolidated operations and consolidated financial position.~~EXPENSES

~~Financial~~As ~~instruments~~of ~~that~~December ~~potentially~~31, ~~subject~~2025, ~~the~~and ~~Company~~2024, toour ~~concentrations~~accounts ofpayable ~~credit~~are ~~risk~~primarily ~~consist~~made ~~principally~~up of ~~cash~~trade ~~and~~payables ~~cash~~for ~~equivalents.~~purchase ~~The Company~~of ~~places~~motor ~~its~~parts ~~cash~~and ~~with high quality banking institutions~~picture frames. ~~From time to time~~Additionally, ~~the~~our ~~Company~~accounts ~~may~~payable ~~maintain~~and ~~cash~~accrued ~~balances~~liabilities atwill ~~certain institutions~~consist ~~in excess~~ of ~~the~~other ~~Federal~~vendor ~~Deposit Insurance Corporation limit of $250~~invoices,~~000.~~ ~~The~~amounts ~~Company~~owed ~~has~~to ~~not~~employees ~~incurred any loss from this~~and ~~risk,~~other ~~nor~~invoices ~~does~~related ~~it expect it~~ to. ~~The~~the Company’s ~~revenues from product sales and accounts receivable have no material or significant concentration in anyone or a multitude of customers and all receivables are expected to be collected~~advisors.

~~Segment~~8. ~~Reporting~~DUE TO RELATED PARTY - CEO

~~ASC~~During ~~Topic~~the ~~280,~~year ~~“Segment~~ended ~~Reporting~~December 31,” ~~requires~~2025, ~~use~~the ofCompany’s ~~the~~CEO ~~“management~~was ~~approach”~~reimbursed ~~model~~$4,500 for ~~segment~~funds ~~reporting. The~~advanced ~~management~~to ~~approach~~the ~~model~~Company isand ~~based~~we onincreased the balance ~~way~~due ato ~~Company’s~~unpaid ~~management~~compensation. ~~organizes~~The ~~segments~~Company ~~within~~owes the ~~Company~~following ~~for~~amount ~~making~~to ~~operating~~our CEO as of December 31, 2025, $250,591and December 31, ~~decisions~~2024, was $238,079 respectively. The balances owed to our CEO is due on demand and ~~assessing~~therefore ~~performance~~recorded as a current liability.

~~We primarily service the Original Equipment Manufacturers (OEM’s) in the semiconductor market by supplying custom designed motors for the robotics used in semiconductor manufacturing equipment~~9. ~~We also provide custom picture framing under Frame One. We consider both~~ ~~businesses~~LOAN toRELATED ~~operate as their own business for reporting purposes. We provide cost-effective value-added turn-key solutions to our clients’ drives and articulation needs.~~PARTY

FFrom time to time, we receive payments from stockholders in the form of cash and/or out-15of-pocket expenditures for the benefit of the Company, which are business in nature. On April 2, 2025, we received a noninterest bearing advance from a stockholder in the amount of $40,000, to be repaid at a later date. The balance of this advance as of December 31, 2025, was $40,000.

~~POWERDYNE~~10. ~~INTERNATIONAL,~~SHORT ~~INC.~~TERM LOAN PAYABLE

~~NOTES~~September TO30, ~~CONSOLIDATED~~2025, ~~FINANCIAL~~the ~~STATEMENTS~~Company entered into a debt arrangement that requires that the Company pay back $87,720 in 5 instalments. The first instalment is due on March 15, 2026, for $43,523. Instalments two through five are to be paid on 15th of each month for April to July 2026 in the amount of $10,880.75 each. The Company received $60,000 in cash to fund operations and incurred $9,326 in upfront interest expense at a rate of 12%. The Company will pay off the debt in the next 10 months. Additionally, the Company had to place 199,282,051 shares into escrow as collateral for the short-term loan. As of the reporting date, the Company was in full compliance of the short-term loan. In the event of default, the Company will pay a 22% interest rate.

~~December~~11. ~~31,~~LINE ~~2024,~~OF ~~and 2023~~CREDIT

3.On ~~SUMMARY~~May OF30th, ~~SIGNIFICANT~~2024, ~~ACCOUNTING~~CM ~~POLICIES~~Technology, LLC (~~continued~~“CM Tech”) a wholly owned subsidiary of the Company entered into a line of credit with a financial institution that has national scope through one of their local branches. The line of credit is for a maximum of $170,000 which is collateralized and has a security interest in the deposit account or cash, inventories and trade accounts receivable of CM Tech and is due and payable on demand. Our CEO has personally guaranteed the line of credit. The Company paid a $450 documentation fee. On March 12, 2025, CM Tech was approved for an additional increase in the line of credit to $200,000. The additional increase in the line of credit does not change any terms from the original agreement as of May 30th, 2024. As of September 30, 2025, the Company has drawn $215,950 to finance working capital. The Company is not in default on the line of credit. The Company accrues monthly interest on outstanding balances at 2.5% plus the prime interest rate. During December 31, 2025, and 2024, the Company accrued and paid $20,744 and $4,326 interest, respectively.

~~The~~12. ~~Market~~ACQUISITION OF PRIVATE COMPANY OWNED BY CEO

WeOn ~~service~~March ~~the~~6, ~~Global~~2022, ~~Semiconductor~~pursuant ~~Equipment~~to ~~Manufactures~~a CMSecurities ~~Tech’s~~Purchase ~~sales~~Agreement to(the ~~international~~“SPA”), ~~customers~~Powerdyne ~~were~~International, 18Inc. (the “Company”), acquired 100% of the issued and ~~32%~~outstanding membership interests of ~~our~~Creative ~~total~~Motion Technology, LLC, a Massachusetts limited liability ~~sales~~company, in(the ~~2024~~“Membership Interest”). The Membership Interest was owned by Mr. James F. O’Rourke, the principal owner and ~~2023~~sole director and officer of the Company. The purchase price paid by the Company was 2,000,000 ~~respectively~~shares of its Series A Preferred Stock valued at $1,500,000, The Series A Preferred Stock, shall be entitled to have one thousand (1,000) votes per one (1) share, at each meeting of stockholders of the Corporation (or pursuant to any action by written consent) with respect to any and all matters presented to the stockholders of the Corporation for their action or consideration. The holders of Series A Preferred Stock shall vote together with the holders of Common Stock as a single class.

4Creative Motion Technology, LLC (“CM Tech”) is a small New England based motor manufacturer founded in 2004 and has been in business for over 17 years. CM Tech’s management has over 60 years of design and manufacturing expertise, specializing in the design and ~~ACCOUNTS~~custom ~~RECEIVABLE~~building of industrial servomotors both brush and brushless motor designs. CM Tech’s current market focus is on the niche motor demands for low volume, high-quality cost-effective motors which are primarily used in industrial robotics for the semiconductor manufacturing industry. The motors that CM Tech currently has in production primarily provide the X, Y, and Z axis articulation in factory automation robots.

~~Accounts~~Included ~~receivable~~with ~~primarily~~CM ~~relate~~Tech toacquisition ~~uncollected~~is ~~sales~~Frame ofOne, ~~custom~~which ~~designed~~is ~~motors~~a ~~and~~ custom picture ~~frames.~~framing ~~Differences~~shop ~~between~~located ~~the~~in ~~amounts from~~North ~~customers~~Reading, ~~less~~MA. anFrame ~~estimated~~One ~~allowance~~has ~~for~~been ~~doubtful~~in ~~accounts,~~business since if2006 ~~deemed necessary by management,~~ and ~~based~~brings onwith ~~review~~it ~~of all outstanding amounts on~~ a ~~monthly~~strong ~~basis.~~client ~~Management~~base ~~determines~~consisting ~~the~~of ~~allowance~~local ~~for~~schools, ~~doubtful accounts~~colleges, ifartist ~~any~~guilds, byartists, ~~identifying~~interior ~~troubled accounts and by~~decorators/designers, ~~using historical experience applied to the aging of accounts. As of December 31~~museums, ~~2024~~photographers, ~~and~~art ~~2023~~galleries ~~there~~and ~~was no allowance for doubtful accounts required~~theaters.

5.The ~~INVENTORIES~~foregoing description of the SPA does not purport to be complete and is qualified in its entirety by reference to the complete text of the document, which is filed as an exhibit to this report and is incorporated herein by reference.

AsThe offollowing ~~December~~table ~~31,~~summarizes ~~2024,~~the ~~and~~consideration ~~2023,~~transferred ~~the~~to ~~Company’s~~acquire ~~inventories~~CM ~~consist~~Tech ofand ~~custom~~the ~~designed~~amounts ~~motors~~of ~~and~~identified ~~picture~~assets ~~frames.~~acquired ~~Inventories~~recorded ~~are~~at ~~valued~~historical cost at the ~~lower~~acquisition ~~cost~~date ofand the ~~market~~consideration ~~(net realizable value).~~provided:

~~6. EQUIPMENT~~ SCHEDULE -OF ~~NET~~AMOUNTS OF IDENTIFIED ASSETS ACQUIRED AND LIABILITIES

Equipment consists of the following as of December 31, 2024, and 2023:


Cash	$	26,042
Inventory		82,588
Total Assets Acquired		108,630
Loss on acquisition of entity owned by CEO.		1,391,370

The purchase price consists of the following:
Preferred Shares		1,500,000
Total Purchase Price	$	1,500,000

~~SCHEDULE~~The historical OFcost ~~EQUIPMENT-NET~~of the assets acquired includes cash and inventory at approximately $108,630. There is no impairment to the cash and inventory received.

	December 31,			December 31,
	2024			2023
		(unaudited)			(audited)
Cryptocurrency miners	$	15,000		$	15,000
Less accumulated depreciation		(15,000	)		(15,000	)
Total Property and Equipment	$	-		$	-

F-16

~~Equipment~~POWERDYNE ~~is stated at cost and depreciated on a straight- line basis over the assets’ estimated useful lives: computer equipment 5 years. Total depreciation expenses for the year ended December 31~~INTERNATIONAL, ~~2024, and 202 were $-0- and $-0-, respectively~~INC.

~~During~~NOTES ~~the~~TO ~~quarter~~CONSOLIDATED ~~ended~~FINANCIAL March 31, 2019, Powerdyne International, Inc. purchased several crypto currency miners and began mining certain crypto coins. This was done in an effort to enter into the crypto markets and explore other potential revenue opportunities for Powerdyne International, Inc.STATEMENTS

~~During the year ended~~ December 31, ~~2022~~2025, ~~Powerdyne stopped the mining of Sia coin~~ and ~~any crypto currency due to the lack of productivity of its crypto miners.~~2024

~~F-16~~12. ACQUISITION OF PRIVATE COMPANY OWNED BY CEO (Continued)

~~POWERDYNE~~Business ~~INTERNATIONAL~~combination related costs were expensed as incurred and consisted of various advisory, ~~INC~~legal, accounting and other professionals approximate $65,000 for the year end December 31, 2022. These costs are included in general and administrative expenses in our consolidated statement of operations.

~~NOTES~~The TOpro ~~CONSOLIDATED~~forma ~~FINANCIAL~~financial ~~STATEMENTS~~information below presents statements of operations data as if the acquisition of CM Tech took place on January 1, 2020. The audited financial information does not purport to be indicative of the Company’s combined results of operations which would actually have been obtained had the acquisition taken place on January 1, 2020, nor should it be taken as indicative of future consolidated results of operations.

~~December 31,~~ SCHEDULE ~~2024,~~OF ~~and~~STATEMENTS ~~2023~~OF OPERATION

7. ACCOUNTS PAYABLE AND ACCRUED EXPENSES

	Consolidated		Consolidated
	For the year		For the year
	ended		ended
	December 31, 2021		December 31, 2020

Revenues	$	1,224,290	$	985,613
Cost of Goods Sold		721,243		525,454
Gross profit	$	503,047	$	460,159
Operating expenses		265,779		245,531

Net Income	$	237,268	$	214,628

~~As of December 31, 2024, and 2023, our accounts payable are primarily made up of trade payables for purchase of motor parts and picture frames~~13. ~~Additionally, our accounts payable and accrued liabilities will consist of other vendor invoices, amounts owed to employees and~~ ~~other invoices related to the Company~~STOCKHOLDERS’s ~~advisors.~~DEFICIT

8Preferred Stock – There are 20,000,000 shares of authorized preferred stock, par value $0.0001 per share, with 2,000,000 shares issued and ~~DUE~~outstanding TOas ~~RELATED~~of ~~PARTY~~December -31, ~~CEO~~2025 (December 31, 2024 – 2,000,000). The Series A Preferred Stock, shall be entitled to have one thousand (1,000) votes per one (1) share, at each meeting of stockholders of the Corporation (or pursuant to any action by written consent) with respect to any and all matters presented to the stockholders of the Corporation for their action or consideration. The holders of Series A Preferred Stock shall vote together with the holders of Common Stock as a single class.

~~During~~Common ~~the~~Stock ~~year~~– ~~ended~~There ~~December~~are 313, ~~2024~~000,000,000 ~~our~~shares ~~CEO~~of ~~advanced~~authorized ~~the~~Class ~~Company~~A ~~$-0-~~common ~~December 31~~stock, ~~2023,~~par -value $0.0001 ~~The~~per ~~amount~~share, ~~accrued~~with ~~but~~1,884,930,584 ~~not~~shares issued ~~yet~~and ~~paid~~outstanding toas ~~our CEO~~of on December 31, ~~2024~~2025, and December 31, ~~2023~~2024, ~~was $238,079 and $238,079,~~ respectively. ~~The debt is unsecured and is not guaranteed by the Company. The CEO can call debt obligation at any time.~~

9.March ~~ACQUISITION~~6, OF2022, ~~PRIVATE~~the ~~COMPANY~~Company ~~OWNED~~issued BY2,000,000 preferred shares to our CEO in exchange for his 100% owned private company CM Tech and Frame One. The Series A Preferred Stock, shall be entitled to have one thousand (1,000) votes per one (1) share, at each meeting of stockholders of the Corporation (or pursuant to any action by written consent) with respect to any and all matters presented to the stockholders of the Corporation for their action or consideration. The holders of Series A Preferred Stock shall vote together with the holders of Common Stock as a single class.

OnStock ~~March 6, 2022, pursuant to a Securities Purchase Agreement (the “SPA”), Powerdyne International, Inc. (the “Company”), acquired 100% of the~~ issued and outstanding membership interests of Creative Motion Technology, LLC, a Massachusetts limited liability company, (the “Membership Interest”). The Membership Interest was owned by Mr. James F. O’Rourke, the principal owner and sole director and officer of the Company. The purchase price paid by the Company was 2,000,000 shares of its Series A Preferred Stock valued at $1,500,000, The Series A Preferred Stock, shall be entitled to have one thousand (1,000) votes per one (1) share, at each meeting of stockholders of the Corporation (or pursuant to any action by written consent) with respect to any and all matters presented to the stockholders of the Corporation for ~~their action or consideration~~services. ~~The holders of Series A Preferred Stock shall vote together with the holders of Common Stock as a single class.~~

~~Creative~~No ~~Motion~~common ~~Technology,~~stock ~~LLC~~was ~~(“CM~~issued ~~Tech”)~~by is a small New England based motor manufacturer founded in 2004 and has been in business for over 17 years. CM Tech’s management has over 60 years of design and manufacturing expertise, specializing in the ~~design~~Company ~~and custom building of industrial servomotors both brush and brushless motor designs. CM Tech’s current market focus is on the niche motor demands~~ for ~~low volume, high-quality cost-effective motors which are primarily used in industrial robotics for~~ the ~~semiconductor manufacturing~~years ~~industry.~~ended ~~The~~December ~~motors that CM Tech currently has in production primarily provide the X~~31, Y2025, and ~~Z axis articulation in factory automation robots~~2024.

~~Included with CM Tech acquisition is Frame One, which is a custom picture framing shop located in North Reading, MA~~14. ~~Frame One has been in business~~ ~~since~~INCOME ~~2006 and brings with it a strong client base consisting of local schools, colleges, artist guilds, artists, interior decorators/designers, museums, photographers, art galleries and theaters.~~TAXES

~~The~~Income ~~foregoing~~tax ~~description~~provision ~~of the SPA does not purport to be complete and~~ is ~~qualified~~summarized ~~in its entirety by reference to the complete text of the document, which is filed~~ as ~~an exhibit to this report and is incorporated herein by reference.~~follows:

~~The following~~ SCHEDULE ~~table~~OF ~~summarizes~~INCOME ~~the~~TAX ~~consideration transferred to acquire CM Tech and the amounts of identified assets acquired recorded at historical cost at the acquisition date and the consideration provided:~~PROVISION

SCHEDULE OF AMOUNTS OF IDENTIFIED ASSETS ACQUIRED AND LIABILITIES

	December 31, 2025			December 31, 2024
Current
Federal	$	52,796		$	51,608
State		20,113			19,660
Total	$	72,909		$	71,268
Deferred
Federal		-			-
State		-			-
Change in valuation allowance	$	171,163			305,801
Net operating losses		(244,072	)		(377,069	)

Income tax provision	$	-		$	-

Cash	$	26,042
Inventory		82,588
Total Assets Acquired		108,630
Loss on acquisition of entity owned by CEO.		1,391,370
The purchase price consists of the following:
Preferred Shares		1,500,000
Total Purchase Price	$	1,500,000

F-17

~~The~~POWERDYNE ~~historical cost of the assets acquired includes cash and inventory at approximately $108~~INTERNATIONAL,~~630.~~ ~~There is no impairment to the cash and inventory received~~INC.

~~F-17~~NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

~~POWERDYNE~~December ~~INTERNATIONAL~~31, ~~INC.~~2025, and 2024

~~NOTES~~14. TOINCOME ~~CONSOLIDATED~~TAXES ~~FINANCIAL STATEMENTS~~(Continued)

~~December~~The ~~31,~~actual ~~2024,~~income ~~and~~tax ~~2023~~provision differs from the “expected” tax computed by applying the Federal corporate tax rate of 21% to the income before income taxes as follows:

~~9. ACQUISITION~~ SCHEDULE OF ~~PRIVATE~~INCOME ~~COMPANY~~BEFORE ~~OWNED~~INCOME ~~BY CEO (Continued)~~TAXES

Business combination related costs were expensed as incurred and consisted of various advisory, legal, accounting and other professionals approximate $65,000 for the year end December 31, 2022. These costs are included in general and administrative expenses in our consolidated statement of operations.

	For the year ended			For the year ended
	December 31, 2025			December 31, 2024
“Expected” income tax benefit	$	52,796		$	51,608
State tax expenses net of Federal Benefit		20,113			19,660
Change in valuation allowance		171,163			305,801
Other
Net operating losses		(244,072	)		(377,069	)

Income tax provision	$	-		$	-

The ~~pro~~tax ~~forma~~effects ~~financial information below presents statements~~ of ~~operations~~temporary ~~data~~differences aswhich ifgive ~~the~~rise ~~acquisition of CM Tech took place on January 1, 2020. The audited financial information does not purport~~ to besignificant ~~indicative~~portions of the ~~Company’s~~deferred ~~combined~~taxes ~~results~~are ofsummarized ~~operations which would actually have been obtained had the acquisition taken place on January 1, 2020, nor should it be taken~~ as ~~indicative of future consolidated results of operations.~~follows:

SCHEDULE OF ~~STATEMENTS~~DEFERRED OFTAX ~~OPERATION~~ASSETS AND LIABILITIES

	Consolidated			Consolidated
	For the year ended			For the year ended
	For the year			For the year
	December 31, 2024			December 31, 2024
	ended			ended
Deferred tax assets
	December 31, 2021			December 31, 2020
Inventory reserve	$	-		$	-
Revenues	$	1,224,290		$	985,613
Allowance for bad debts and returns		-			-
Cost of Goods Sold		721,243			525,454
Accrued expenses		40,448			(19,301	)
Gross profit	$	503,047		$	460,159
Asset valuation reserve		-			-
Operating expenses		265,779			245,531
Net operating loss carry forward - estimated		5,508,297			5,396,883
Net Income	$	237,268		$	214,628
Other					-
Total deferred tax assets	$	5,548,745		$	5,377,582
Valuation allowance.		(5,548,745	)		(5,377,582	)
Net deferred tax assets	$	-		$	-
Deferred tax liabilities		-			-
Deferred state taxes		-			-
Total deferred tax liabilities		-			-
Net deferred tax assets	$	-		$	-

10As of December 31, 2025, we have an estimated $5,508,297 (2024 - $5,396,883) in estimated net operating loss carry forwards for federal and state income tax purposes. In assessing the realizability of the deferred tax assets, management considers whether it is more likely ~~STOCKHOLDERS’~~than ~~DEFICIT~~not that some portion or all of the deferred tax assets will not be realized. We consider the scheduled reversal of deferred tax assets, the level of historical taxable income and tax planning strategies in making the assessment of the realizability of deferred tax assets. We have identified the U.S. federal, Delaware, and Massachusetts “major” tax jurisdiction. Delaware is for Franchise Tax Purposes only, which we paid $ in 2025 and 2024 $1,250. With limited exceptions, we remain subject to IRS examination of our income tax returns filed within the last three (3) years, and to Massachusetts Department of Revenue examination of our income tax returns within the last four (4) years.

~~Preferred Stock – There are 20,000,000 shares of authorized preferred stock, par value $0~~15.~~0001 per share, with 2,000,000 shares issued and~~ ~~outstanding~~COMMITMENTS asAND of December 31, 2024, and 2023. The 2,000,000 preferred shares were issued to our CEO. The Series A Preferred Stock, shall be entitled to have one thousand (1,000) votes per one (1) share, at each meeting of stockholders of the Corporation (or pursuant to any action by written consent) with respect to any and all matters presented to the stockholders of the Corporation for their action or consideration. The holders of Series A Preferred Stock shall vote together with the holders of Common Stock as a single class.CONTINGENCIES

~~Common~~Office Stock – There are 2,000,000,000 shares of authorized Class A common stock, par value $0.0001 per share, with 1,884,930,584 shares issued and outstanding as of December 31, 2024, and 1,862,430,584 shares issued and outstanding as of December 31, 2023.Space

~~March~~Our 6corporate headquarters are in a full-service office suite located in a building in North Reading, ~~2022~~Massachusetts, ~~the~~consisting ~~Company~~of ~~issued 2~~approximately 5,000 square feet of retail,~~000~~ ~~preferred~~manufacturing, ~~shares~~and tooffice ~~our~~space. ~~CEO~~The inCompany’s ~~exchange~~contractual ~~for~~term ~~his~~as ~~100%~~of ~~owned~~Febuary1, ~~private~~2025 ~~company~~is ~~CMT~~36 ~~Tech~~months expiring January 31, 2028.

~~Common~~The ~~stock~~lease ~~was~~requires ~~issued~~monthly bypayments ~~the~~of ~~Company~~$5,500, ~~for~~payable at the ~~year~~beginning ~~ended~~of ~~December~~each 31month, ~~2023~~with no variable payments, asresidual ~~described~~value ~~below~~guarantees, or purchase options. The lease does not include renewal or termination options reasonably certain to be exercised. The lease liability and noROU ~~common~~asset ~~stock~~were ~~was~~measured ~~issued~~at bycommencement using the Company’s estimated incremental borrowing rate of 10% per annum, as the rate ~~for~~implicit in the ~~year~~lease ~~ended~~was ~~December~~not ~~31,~~readily ~~2024~~determinable.

~~Stock~~Maturity ~~issued~~Analysis of Lease Liability: The following table presents the undiscounted cash flows for ~~services.~~the operating lease liability as of December 31, 2025, reconciled to the present value:

~~On February~~ SCHEDULE ~~27,~~OF ~~2023,~~MATURITY ~~the~~ANALYSIS ~~Company~~OF ~~issued~~LEASE ~~7,500,000 shares to a consultant as compensation for accounting services rendered. The fair value of the services was $3,000.~~LIABILITY

On February 27, 2023, the Company issued 15,000,000 shares to a consultant as compensation for legal services rendered. The fair value of the services was $6,000.

Year	Undiscounted Cash Flows		Present Value
2026 - 12 months		66,000		55,822
2028 - 12 months		66,000		62,645
2029 - 1 month		5,500		5,500
Total Remaining	$	137,500	$	123,967

~~The~~Contractual ~~Company recorded $9,000 as compensation expense for the 22,500,000 shares issued to third party consultants, which was the fair value of the shares on the date of issuance.~~Arrangements

~~The~~On ~~Company~~June ~~relied~~23, ~~upon~~2025, ~~Section~~Powerdyne 4International Inc. (2)“Powerdyne ~~and/~~International Inc.” or ~~Regulation~~the D“Company”) of(OTCPK: PWDY) entered into an investment agreement (the ~~Securities~~“Agreement”) ~~Act~~with ofGHS ~~1933~~Investments, asLLC ~~amended~~(the “Investor”), ~~for~~whereby the ~~issuance~~Investor has agreed to invest up to $10,000,000 to purchase shares of ~~these~~our ~~securities~~common stock. No ~~commissions~~GHS ~~were~~Investments ~~paid~~LLC ~~regarding~~is ~~the~~a ~~share~~Nevada ~~issuance,~~limited ~~and~~liability ~~the~~company, with ~~share~~offices ~~certificates~~at ~~were~~420 ~~issued~~Jericho Turnpike, orSuite ~~“book~~102, ~~entry”~~Jericho, ~~with~~NY a11753 ~~Rule 144~~(the ~~restrictive legend~~“Investor”).

11Subject to the terms and conditions of the Investment Agreement and Registration Agreement, we may, in our sole discretion, deliver a put notice to the Investor which states the dollar amount which we intend to sell to the Investor on a certain date. The amount that we shall be ~~INCOME~~entitled ~~TAXES~~to sell to Investor shall be equal to two hundred percent (200%) of the average daily volume (U.S. market only) of the common stock for the ten (10) trading days prior to the applicable notice date so long as such amount does not exceed a calculated dollar amount per every 10 days of $500,000. The minimum amount shall be equal to $10,000.

~~Income~~In ~~tax~~connection ~~provision~~with isthe ~~summarized~~Agreement, aswe ~~follows:~~also entered into a registration rights agreement dated June 23, 2025, whereby we agreed to file a Registration Statement on Form S-1 with the Securities and Exchange Commission within thirty (30) days of the date of the registration rights agreement and to have the Registration Statement declared effective by the Securities and Exchange Commission within ninety (90) days after we have filed the Registration Statement.

~~SCHEDULE OF INCOME TAX PROVISION~~Litigation

	2024			2023
	Year Ended December 31,
	2024			2023
Current:
Federal	$	37,712		$	17,676
State		14,366			6,734
Total		52,078			24,410
Deferred:
Federal		-			-
State		-			-
Change in valuation allowance		205,606			434,409
Net operating losses		(257,684	)		(458,819	)
Income tax provision	$	-		$	-

There is no pending, threatened or actual legal proceedings in which the Company or any subsidiary is a party.

~~F-18~~15. SUBSEQUENT EVENT

~~POWERDYNE~~On March 23, 2026, the company hired ~~INTERNATIONAL~~a company to render a corporate relations, ~~INC~~advisory and market awareness campaign for 25 million restricted shares for a one-year contract.

~~NOTES TO CONSOLIDATED FINANCIAL STATEMENTS~~F-18

~~December~~ITEM ~~31,~~9: ~~2024,~~CHANGES ~~and~~IN ~~2023~~AND DISAGREEMENTS WITH ACCOUNTANTS FIRM ON ACCOUNTING AND FINANCIAL DISCLOSURE

11None. ~~INCOME TAXES (Continued)~~

~~The~~ITEM ~~actual~~9 ~~income~~A: ~~tax~~CONTROLS ~~provision~~AND ~~differs from the “expected” tax computed by applying the Federal corporate tax rate of 21% to the income before income taxes as follows:~~PROCEDURES

~~SCHEDULE~~Evaluation of OFDisclosure ~~INCOME~~Controls ~~BEFORE~~and ~~INCOME TAXES~~Procedures

		2024			2023
	Year Ended December 31,
		2024			2023
“Expected” income tax benefit	$	37,712		$	17,676
State tax expense, net of Federal Benefit		14,366			6,734
Change in valuation allowance		205,606			434,409
Other		-			-
Net operating losses		(257,684	)		(458,819	)
Income tax provision	$	-		$	-

Our management, with the participation of our principal executive and principal financial officer, evaluated the effectiveness of our disclosure controls and procedures pursuant to Rule 13a-15(b) of the Securities Exchange Act of 1934 (“Exchange Act”) as of the end of the period covered by this report. Based on that evaluation, our principal executive and principal financial officers concluded that our disclosure controls and procedures as of the end of the period covered by this report were effective such that the information required to be disclosed by us in reports filed under the Exchange Act is (i) recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms and (ii) accumulated and communicated to our management, including our principal executive and principal financial officers, as appropriate to allow timely decisions regarding required disclosure.

~~The~~Internal ~~tax~~Control ~~effects~~over ofFinancial ~~temporary differences which give rise to significant portions of the deferred taxes are summarized as follows:~~Reporting.

~~SCHEDULE~~a) Management’s OFAnnual ~~DEFERRED~~Report ~~TAX~~on ~~ASSETS~~Internal ~~AND~~Control ~~LIABILITIES~~over Financial Reporting. Our management is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act) for the Company. Our internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with accounting principles generally accepted in the United States. Because of its inherent limitations, internal control over financial reporting may not prevent nor detect misstatements. Therefore, even those systems determined to be effective can provide only reasonable assurance of achieving their control objectives.

	2024			2023
	Year Ended December 31,
	2024			2023
Deferred tax assets:
Inventory reserves	$	-		$	-
Allowances for bad debts and returns		-			-
Accrued expenses		6,727			(19,301	)
Asset valuation reserves		-			-
Net operating loss carry forwards - estimated		5,576,462			5,396,883
Other					-
Total deferred tax assets		5,583,188			5,377,582
Valuation allowance		(5,583,188	)		(5,377,582	)
Net deferred tax assets		-			-
Deferred tax liabilities:
Deferred state taxes		-			-
Total deferred tax liabilities		-			-
Net deferred tax assets	$	-		$	-

Our internal controls framework is based on the criteria set forth in the Internal Control - Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (2013 framework) and includes those policies and procedures that: (i) Pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of our assets; (ii) Provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that our receipts and expenditures are being made only in accordance with authorizations of our management and directors; and (iii) Provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of our assets that could have a material effect on the financial statements.

AsBased ofon ~~December~~such 31criteria, ~~2024,~~our ~~we have an estimated $5,576,462 (2023 - $5,396,883) in estimated net operating loss carry forwards for federal and state income tax purposes. In assessing the realizability of the deferred tax assets,~~ management ~~considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. We consider the scheduled reversal of deferred tax assets~~, ~~the~~with ~~level of historical taxable income and tax planning strategies in making~~ the ~~assessment~~participation of ~~the~~our ~~realizability~~principal ofexecutive ~~deferred tax assets. We have identified the U.S. federal, Delaware,~~ and ~~Massachusetts~~principal ~~“major”~~financial ~~tax jurisdiction. Delaware is for Franchise Tax Purposes only~~officer, ~~which~~evaluated wethe ~~paid $1,250 in 2024 and 2023. With limited exceptions, we remain subject to IRS examination~~ effectiveness of our ~~income tax~~internal ~~returns~~control ~~filed~~over ~~within~~financial ~~the~~reporting ~~last three (3) years,~~ and toconcluded ~~Massachusetts~~that ~~Department~~it ofwas ~~Revenue~~effective ~~examination~~as of ~~our~~December ~~income~~31, ~~tax returns within the last four (4) years~~2025.

~~12.~~As ~~COMMITMENTS~~a ~~AND~~smaller ~~CONTINGENCIES~~reporting company, management’s assessment of our internal control over financial reporting is not subject to attestation by our independent registered public accounting firm and as such, no attestation was performed by our independent registered public accounting firm.

~~Office~~b) ~~Space~~Changes in Internal Control over Financial Reporting. There has been no change in our internal control over financial reporting that occurred in our last fiscal quarter that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

Our corporate headquarters are in a full-service office suite located in a building in North Reading, Massachusetts, consisting of approximately 5,000 square feet of retail, manufacturing, and office space. The Company’s contractual term as of December 31, 20243, is less than twelve months. The agreement has no option for renewal and no bargain purchase option. Based on these facts and other legal terms in the rental agreement. The Company has recorded the agreement as a rental contract as its terms are effectively a month-to-month contract and can be terminated at any time. The Company pays $5,000 a month and the contract formally expires in January 2025. The Company records $5,000 every month as an expense.7

~~Litigation~~ITEM 9 B: OTHER INFORMATION

~~There is no pending, threatened or actual legal proceedings in which the Company or any subsidiary is a party~~None.

13ITEM 9C. ~~SUBSEQUENT~~DISCLOSURE ~~EVENTS~~REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS.

On March 25, 2025, The Delaware Secretary of State approved an amendment authorizing the Company to increase the number of authorized shares of common stock to three billion twenty million (3,020,000,000) shares, consisting of three billion (3,000,000,000) shares of common stock and twenty million (20,000,000) shares of preferred stockNone.

~~F-19~~ITEM 10: DIRECTORS, EXECUTIVE OFFICERS, AND CORPORATE GOVERNANCE

~~ITEM~~Directors 9:and ~~CHANGES~~Executive ~~IN AND DISAGREEMENTS WITH ACCOUNTANTS FIRM ON ACCOUNTING AND FINANCIAL DISCLOSURE~~Officers

~~None.~~The following table sets forth the names, ages, and positions with us for each of our directors and officers as of December 31, 2025:

ITEM 9 A: CONTROLS AND PROCEDURES

Name		Age		Position		Since
James F. O’Rourke		71		President, Secretary, CFO and Director		May 6, 2016

~~Evaluation~~James F. O’Rourke serves as Chief Executive Officer and Director of ~~Disclosure~~the ~~Controls~~Company. He attended Lowell Technological Institute. With over thirty-five years’ experience in manufacturing from design conception to production as well as in acquisitions, mergers and managing ~~Procedures~~the operational side of startup businesses, Mr. O’Rourke (the Vice Present and General Manager of SatCon Technology Corporation, the Manager of Drive Systems for its Applied Technology business unit and the Manager of its Magmotor business unit) was responsible for SatCon’s day-to-day operation and subsequently was instrumental in the formation of SatCon’s successor: SatCon Power Systems. Mr. O’Rourke then founded CM Technology (which designs and manufactures custom motors for the automotive, industrial, and robotic markets as well as high power rotary uninterruptable power supplies (RUPS) for the distributed generation, industrial, telecommunication, cloud data centers, and power quality markets). Mr. O’Rourke, who is still actively involved in CM, joined Powerdyne as a consultant in 2013 and was elected its CEO and a Director in 2014. Due to Mr. O’Rourke’s knowledge of our industry and his manufacturing experience we selected him to serve as a director.

~~Our~~Audit management, with the participation of our principal executive and principal financial officer, evaluated the effectiveness of our disclosure controls and procedures pursuant to Rule 13a-15(b) of the Securities Exchange Act of 1934 (“Exchange Act”) as of the end of the period covered by this report. Based on that evaluation, our principal executive and principal financial officers concluded that our disclosure controls and procedures as of the end of the period covered by this report were effective such that the information required to be disclosed by us in reports filed under the Exchange Act is (i) recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms and (ii) accumulated and communicated to our management, including our principal executive and principal financial officers, as appropriate to allow timely decisions regarding required disclosure.Committee

~~Internal~~Powerdyne ~~Control~~does ~~over~~not ~~Financial~~presently ~~Reporting~~have an Audit Committee and the Board of Director (the “Board”) acts in such capacity for the immediate future due to the limited size of the Board. Powerdyne intends to increase the size of its Board in the future, at which time it may appoint an Audit Committee.

a)In ~~Management’s~~lieu ~~Annual~~of ~~Report~~an onAudit ~~Internal~~Committee ~~Control~~the ~~over~~Board ~~Financial Reporting. Our management~~ is ~~responsible~~empowered ~~for~~to ~~establishing~~make ~~and maintaining~~such ~~adequate~~examinations ~~internal control over financial reporting (~~as ~~defined~~are innecessary ~~Rule~~to ~~13a-15(f)~~monitor ~~under~~ the ~~Exchange~~corporate ~~Act)~~financial ~~for~~reporting and the ~~Company. Our~~external ~~internal~~audits ~~control~~of ~~over~~Powerdyne, ~~financial~~to ~~reporting~~provide ~~is a process designed~~ to ~~provide~~the ~~reasonable~~Board ~~assurance~~of ~~regarding~~Director the ~~reliability~~results of ~~financial reporting~~its examinations and ~~the~~recommendations ~~preparation~~derived there offrom, ~~financial~~to ~~statements~~outline ~~for~~to ~~external~~the ~~purposes~~Board inimprovements ~~accordance~~made, ~~with~~or ~~accounting~~to ~~principles~~be ~~generally~~made, ~~accepted~~ in ~~the~~internal ~~United~~control, ~~States.~~to ~~Because~~nominate ofindependent ~~its inherent limitations~~auditors, ~~internal~~and ~~control~~to ~~over~~provide to ~~financial~~the ~~reporting~~Board ~~may~~such ~~not~~additional ~~prevent~~information ~~nor~~and ~~detect~~materials ~~misstatements. Therefore,~~as ~~even~~it ~~those~~may ~~systems~~deem ~~determined~~necessary to bemake ~~effective~~the ~~can~~Board ~~provide~~aware ~~only~~of ~~reasonable~~significant ~~assurance~~financial ofmatters that ~~achieving~~require ~~their~~Board ~~control objectives~~attention.

~~Based~~Compensation on such criteria, our management, with the participation of our principal executive and principal financial officer, evaluated the effectiveness of our internal control over financial reporting and concluded that it was effective as of December 31, 2024.Committee

AsPowerdyne adoes ~~smaller~~not ~~reporting~~presently ~~company,~~have ~~management’s~~a ~~assessment~~Nominating ofCommittee ~~our~~and ~~internal~~the ~~control~~Board ~~over~~acts ~~financial~~in ~~reporting~~such iscapacity ~~not~~for ~~subject~~the immediate future due to ~~attestation~~the limited size of bythe ~~our~~Board. ~~independent~~Powerdyne ~~registered~~intends ~~public~~to ~~accounting~~increase ~~firm~~the ~~and~~size asof ~~such,~~its noBoard ~~attestation~~in ~~was~~the ~~performed~~future, byat ~~our~~which ~~independent~~time ~~registered~~it ~~public~~may ~~accounting firm~~appoint a Compensation Committee.

b)The ~~Changes~~Compensation inCommittee ~~Internal~~will ~~Control~~be ~~over~~authorized ~~Financial~~to ~~Reporting.~~review ~~There~~and ~~has~~make ~~been~~recommendations noto ~~change~~the inBoard ~~our~~regarding ~~internal~~all ~~control~~forms ~~over~~of ~~financial~~compensation ~~reporting~~to ~~that~~be provided ~~occurred~~to inthe ~~our~~executive ~~last~~officers ~~fiscal~~and ~~quarter~~directors ~~that~~of ~~has materially affected~~Powerdyne, orincluding isstock ~~reasonably likely to materially affect~~compensation, ~~our~~and ~~internal~~bonus ~~control over~~compensation ~~financial~~to ~~reporting~~all employees.

7Nominating Committee

~~ITEM~~Powerdyne 9does B:not ~~OTHER~~have ~~INFORMATION~~a Nominating Committee and the Board acts in such a capacity.

~~None.~~Code of Conduct and Ethics

~~ITEM~~To 9Cdate, we have not adopted a Code of Ethics applicable to our principal executive officer and principal financial officer because the Company has no meaningful operations. ~~DISCLOSURE~~The ~~REGARDING~~Company ~~FOREIGN~~does ~~JURISDICTIONS~~not ~~THAT~~believe ~~PREVENT~~that ~~INSPECTIONS~~a formal written code of ethics is necessary at this time. ~~None~~We expect that the Company will adopt a code of ethics if and when the Company successfully completes a business combination that results in the acquisition of an on-going business and thereby commences operations.

~~ITEM~~Indemnification ~~10:~~of ~~DIRECTORS,~~Executive ~~EXECUTIVE~~Officers ~~OFFICERS,~~and ~~AND CORPORATE GOVERNANCE~~Directors

~~Directors~~Our articles provide to the fullest extent permitted by Delaware Law, wherein our directors or officers shall not be personally liable to the Company or our stockholders for damages for breach of such directors or officers’ fiduciary duty. The effect of this provision of our articles is to eliminate our rights and ~~Executive~~the ~~Officers~~rights of our stockholders (through stockholders’ derivative suits on behalf of the Company) to recover damages against a director or officer for breach of the fiduciary duty of care as a director or officer (including breaches resulting from negligent or grossly negligent behavior), except under certain situations defined by statute. We believe that the indemnification provisions in our articles are necessary to attract and retain qualified persons as directors and officers.

~~The~~Delaware ~~following~~corporate ~~table~~law ~~sets~~provides ~~forth~~that ~~the~~a ~~names~~corporation may indemnify a director, ~~ages~~officer, employee or agent made a party to an action by reason of that fact that he was a director, officer employee or agent of the corporation or was serving at the request of the corporation against expenses actually and ~~positions~~reasonably incurred by him in connection with ussuch ~~for~~action ~~each~~if ofhe ~~our~~acted ~~directors~~in good faith and ~~officers~~in asa manner he reasonably believed to be in, or not opposed to, the best interests of ~~December~~the 31corporation and with respect to any criminal action, ~~2023:~~had no reasonable cause to believe his conduct was unlawful.

Name		Age		Position		Since
James F. ‘Rourke		70		President, Secretary, CFO and Director		May 6, 2016

CONFLICTS OF INTEREST - GENERAL

~~James~~Our F.sole ~~O’Rourke~~director ~~serves as Chief Executive Officer~~ and ~~Director~~officer ofis, ~~the~~or ~~Company.~~may Hebecome, ~~attended Lowell Technological Institute. With over thirty-five years’ experience~~ in ~~manufacturing~~his ~~from~~individual ~~design~~capacities, ~~conception~~an ~~to production as well as in acquisitions~~officer, ~~mergers and managing the operational side of startup businesses~~director, ~~Mr.~~controlling ~~O’Rourke~~shareholder ~~(the Vice Present~~ and/or ~~General Manager of SatCon Technology Corporation,~~partner ~~the Manager~~ of ~~Drive~~other ~~Systems~~entities ~~for~~engaged ~~its Applied Technology business unit and the Manager of its Magmotor business unit) was responsible for SatCon’s day-to-day operation and subsequently was instrumental~~ in ~~the~~a ~~formation~~variety of ~~SatCon’s successor: SatCon Power Systems~~businesses. ~~Mr.~~Thus, ~~O’Rourke~~there ~~then~~exist ~~founded~~potential CMconflicts ~~Technology~~of ~~(which~~interest ~~designs~~including, ~~and~~among ~~manufactures~~other ~~custom motors for the automotive~~things, ~~industrial,~~ ~~and robotic markets as well as high power rotary uninterruptable power supplies (RUPS) for the distributed generation~~time, ~~industrial~~efforts, ~~telecommunication, cloud data center~~ and ~~power~~corporation ~~quality markets). Mr. O’Rourke~~opportunities, ~~who is still actively~~ involved in ~~CM,~~participation ~~joined~~with ~~Powerdyne~~such asother abusiness ~~consultant in~~entities. ~~2013~~While ~~and~~our ~~was~~sole ~~elected~~officer ~~its CEO~~ and director aof ~~Director~~our inbusiness ~~2014.~~is ~~Due~~engaged toin ~~Mr.~~business ~~O’Rourke’s~~activities ~~knowledge~~outside of our ~~industry~~business, ~~and~~he ~~his~~devotes ~~manufacturing experience~~to weour ~~selected~~business ~~him~~such totime ~~serve~~ as ahe ~~director~~believes to be necessary.

~~Audit~~CONFLICTS ~~Committee~~OF INTEREST - CORPORATE OPPORTUNITIES

~~Powerdyne~~Presently ~~does~~no ~~not~~requirement ~~presently~~is ~~have~~contained anin ~~Audit~~our ~~Committee~~Articles of Incorporation, Bylaws, or minutes which require officers and ~~the~~directors ~~Board~~of our business to disclose to us business opportunities which come to their attention. Our officers and directors do, however, have a fiduciary duty of ~~Director~~loyalty ~~(the~~to ~~“Board”)~~us ~~acts~~to disclose to us any business opportunities which come to their attention, in ~~such~~their capacity ~~for~~as ~~the~~an ~~immediate~~officer and/or director ~~future~~or ~~due~~otherwise. toExcluded ~~the~~from ~~limited~~this ~~size~~duty ofwould be opportunities which the ~~Board.~~person ~~Powerdyne~~learns ~~intends~~about tothrough ~~increase~~his ~~the~~involvement ~~size~~as an officer and director of ~~its~~another ~~Board~~company. inWe ~~the~~have ~~future~~no intention of merging with or acquiring an affiliate, atassociate ~~which~~person ~~time~~or itbusiness ~~may~~opportunity ~~appoint~~from anany ~~Audit~~affiliate ~~Committee~~or any client of any such person.

In lieu of an Audit Committee the Board is empowered to make such examinations as are necessary to monitor the corporate financial reporting and the external audits of Powerdyne, to provide to the Board of Director the results of its examinations and recommendations derived there from, to outline to the Board improvements made, or to be made, in internal control, to nominate independent auditors, and to provide to the Board such additional information and materials as it may deem necessary to make the Board aware of significant financial matters that require Board attention.9

8ITEM 11: EXECUTIVE COMPENSATION

~~Compensation~~Executive ~~Committee~~compensation during the years ended December 31, 2025, 2024, and 2023 was as follows:

Powerdyne does not presently have a Nominating Committee and the Board acts in such capacity for the immediate future due to the limited size of the Board. Powerdyne intends to increase the size of its Board in the future, at which time it may appoint a Compensation Committee.

			Annual		Annual		Stock				All		Annual
			Payments		Payments		And		Compensation		Other		Compensation
Name/Position	Year		Salary		Made		Options (1)		Plans		Compensation		Total
James F. O’Rourke		2025	$	90,000	$	-		-		-		-	$	90,000
Chief Executive Officer and Director		2024	$	110,000	$	-		-		-		-	$	110,00
		2023	$	110,000	$	-	$	-		-		-	$	110,000

~~The~~Employment Compensation Committee will be authorized to review and make recommendations to the Board regarding all forms of compensation to be provided to the executive officers and directors of Powerdyne, including stock compensation, and bonus compensation to all employees.Agreement

~~Nominating~~We ~~Committee~~do not have any employment agreements with our officers.

~~Powerdyne~~Stock ~~does~~Option ~~not have a Nominating Committee and the Board acts in such a capacity.~~Plan

~~Code~~Under ofthe ~~Conduct~~Company’s ~~and~~2014 ~~Ethics~~Stock Option Plan, no options have been granted.

ToOutstanding ~~date,~~Equity weAwards have not adopted a Code of Ethics applicable to our principal executive officer and principal financial officer because the Company has no meaningful operations. The Company does not believe that a formal written code of ethics is necessary at ~~this~~Fiscal ~~time. We expect that the Company will adopt a code of ethics if and when the Company successfully completes a business combination that results in the acquisition of an on~~Year-~~going business and thereby commences operations.~~End

~~Indemnification~~There ofwere ~~Executive~~No ~~Officers~~Equity Awards during the fiscal year ended December 31, 2025, and ~~Directors~~2024, respectively,

~~Our~~Employee ~~articles~~Pension, ~~provide~~Profit ~~to the fullest extent permitted by Delaware Law~~Sharing, ~~wherein our directors~~ or ~~officers~~other ~~shall~~Retirement not be personally liable to the Company or our stockholders for damages for breach of such directors or officers’ fiduciary duty. The effect of this provision of our articles is to eliminate our rights and the rights of our stockholders (through stockholders’ derivative suits on behalf of the Company) to recover damages against a director or officer for breach of the fiduciary duty of care as a director or officer (including breaches resulting from negligent or grossly negligent behaviour), except under certain situations defined by statute. We believe that the indemnification provisions in our articles are necessary to attract and retain qualified persons as directors and officers.Plans

~~Delaware~~We ~~corporate~~do ~~law~~not ~~provides~~have ~~that~~ a ~~corporation~~defined ~~may~~benefit, ~~indemnify~~pension ~~a director~~plan, ~~officer,~~profit ~~employee~~sharing or ~~agent~~other ~~made~~retirement ~~a party to an action by reason of that fact that he was a director~~plan, ~~officer~~although ~~employee~~we ormay ~~agent~~adopt ofone ~~the corporation~~ or ~~was~~more ~~serving at the request~~ of ~~the corporation against expenses actually and reasonably incurred by him in connection with~~ such ~~action if he acted in good faith and in a manner he reasonably~~plans ~~believed to be~~ in, ~~or not opposed to,~~ the ~~best interests of the corporation and with respect to any criminal action, had no reasonable cause to believe his conduct was unlawful~~future.

~~CONFLICTS~~Director’s ~~OF INTEREST - GENERAL~~Compensation

~~Our~~At ~~sole~~present ~~director~~we ~~and~~do ~~officer~~not ~~is,~~pay orour ~~may~~directors ~~become,~~to inattend ~~his~~meetings ~~individual capacities, an officer, director, controlling shareholder and/or partner~~ of ~~other~~our ~~entities~~Board ~~engaged in a variety~~ of ~~businesses. Thus~~Directors, ~~there~~although ~~exist~~we ~~potential~~expect ~~conflicts~~to ofadopt ~~interest~~a ~~including,~~director’s ~~among other things,~~compensation ~~time,~~policy ~~efforts,~~by ~~and~~the ~~corporation~~end ~~opportunities, involved in participation with such other business entities. While our sole officer and director~~ of ~~our~~the ~~business~~current ~~is engaged in business activities outside of our business, he devotes to our business such time as he believes to be necessary~~year.

~~CONFLICTS~~ITEM 12: SECURITY OWNERSHIP OF ~~INTEREST~~CERTAIN -BENEFICIAL ~~CORPORATE~~OWNERS ~~OPPORTUNITIES~~AND MANAGEMENT

~~Presently~~The nofollowing ~~requirement~~table issets ~~contained~~forth inas ~~our Articles~~ of ~~Incorporation~~December 31, ~~Bylaws~~2025, orthe ~~minutes~~number ~~which require officers~~ and ~~directors~~percentage of ~~our~~the ~~business to~~outstanding ~~disclose~~shares toof uscommon ~~business~~stock, ~~opportunities~~ which ~~come to their attention. Our officers and directors do~~, ~~however, have a fiduciary duty~~according ~~of loyalty~~ to usthe toinformation ~~disclose~~available to us ~~any business opportunities which come to their attention~~, inwere ~~their~~beneficially ~~capacity~~owned as an officer and/or director or otherwise. Excluded from this duty would be opportunities which the person learns about through his involvement as an officer and director of another company. We have no intention of merging with or acquiring an affiliate, associate person or business opportunity from any affiliate or any client of any such person.by:

9(i) each person who is currently a director, (ii) each executive officer, (iii) all current directors and executive officers as a group, and (iv) each person who is known by us to own beneficially more than 5% of our outstanding common stock.

~~ITEM~~Except ~~11:~~as ~~EXECUTIVE~~otherwise ~~COMPENSATION~~indicated, the persons named in the tables below have sole voting and dispositive power with respect to all shares beneficially owned, subject to community property laws where applicable.

~~Executive compensation during the years ended December 31, 2024, 2023, and 2022 was as follows:~~10

					Annual				Annual		Stock				All		Annual
COMMON STOCK			Number of Shares of				Percent of
					Payments				Payments		And		Compensation		Other		Compensation
Name	Position		Common Stock				Class (1)
Name/Position	Year				Salary				Made		Options (1)		Plans		Compensation		Total
James F. O’Rourke	Chief Executive Officer and Director			207,000,000				11.0	%
James F. O’Rourke		2024			$	110,000			$	-		-		-		-	$	110,000
Arthur M. Read, II, Esq.	Shareholder			288,446,194				15.4	%
Chief Executive Officer and Director		2023			$	110,000			$	-		-		-		-	$	110,00
Eric Foster	Shareholder			135,000,000				7.2	%
		2022			$	60,000			$	-	$	-		-		-	$	60,000
Linda H. Madison	Shareholder			121,558,610				6.4	%
Total owned by officers and directors (1)				2207,000,000				11.0	%

~~Employment~~(1) ~~Agreement~~Based upon 1,884,930,584 shares outstanding.

WeITEM do13: ~~not~~CERTAIN ~~have~~RELATIONSHIPS, ~~any~~RELATED ~~employment~~TRANSACTIONS ~~agreements~~AND ~~with~~DIRECTOR ~~our officers.~~INDEPENDENCE

~~Stock~~Related ~~Option~~Party ~~Plan~~Advances

~~Under~~During the year ended December 31, 2025, the Company’s ~~2014~~CEO ~~Stock~~was ~~Option~~reimbursed ~~Plan~~$4,500 nofor ~~options~~funds ~~have~~advanced ~~been~~to ~~granted~~the Company and we increased the balance due to unpaid compensation. The Company owes the following amount to our CEO as of December 31, 2025, $250,591 and December 31, 2024, was $238,079 respectively. The balances owed to our CEO is due on demand and therefore recorded as a current liability.

~~Outstanding~~Employee ~~Equity~~Benefit ~~Awards at Fiscal Year-End~~Plans

~~There~~We ~~were~~have Noan ~~Equity~~employee ~~Awards~~benefit ~~during~~plan ~~the~~and ~~fiscal~~a ~~year~~stock ~~ended~~option ~~December 31, 2024, and 2023, respectively,~~plan.

~~Employee~~ITEM ~~Pension,~~14: ~~Profit~~PRINCIPAL ~~Sharing,~~ACCOUNTANT orFEES ~~other~~AND ~~Retirement Plans~~SERVICES

WeAudit ~~do not have a defined benefit, pension plan, profit sharing or other retirement plan, although we may adopt one or more of such plans in the future.~~Fees

~~Director~~The aggregate fees incurred for each of the last two years for professional services rendered by the independent registered public accounting firm of LAO Professionals for the December 31, 2025, and 2024 audit of the Company’s annual consolidated financial statements and ~~Compensation~~review of consolidated financial statements included in the Company’s Form 10-K and Form 10-Q reports and services normally provided in connection with statutory and regulatory filings or engagements were as follows:

At present we do not pay our directors to attend meetings of our Board of Directors, although we expect to adopt a director’s compensation policy by the end of the current year.

	Year Ended December 31,
	2024		2024
LAO Professionals	$	37,625	$	37,625

~~ITEM~~Olayinka ~~12:~~Oyebola ~~SECURITY~~& ~~OWNERSHIP~~Co OFdoes ~~CERTAIN~~not ~~BENEFICIAL~~complete ~~OWNERS~~the ~~AND~~Company’s ~~MANAGEMENT~~tax filings. The Company incurred $1,500 for tax related services in 2024 and $0 for the year ended 2023.

~~The~~On ~~following~~January ~~table sets forth as of December 31~~16, 2024, ~~the~~BF ~~number~~Borgers ~~and~~CPA ~~percentage~~PC of(“BF ~~the~~Borgers”) ~~outstanding~~was ~~shares~~dismissed ofas ~~common~~independent ~~stock,~~registered ~~which,~~public ~~according to~~accounting ~~the~~firm ~~information~~for ~~available to us~~Powerdyne International, ~~were~~Inc. ~~beneficially~~(the ~~owned by:~~“Company”).

~~(i)~~On January ~~each person who is currently a director~~16, ~~(ii) each executive officer~~2024, ~~(iii)~~the ~~all~~Company ~~current~~engaged ~~directors~~Fortune ~~and~~CPA ~~executive~~Inc. ~~officers~~ as athe ~~group,~~Company’s ~~and~~independent ~~(iv)~~registered ~~each~~public ~~person~~accounting ~~who~~firm isfor ~~known~~the byfiscal year usending toDecember ~~own~~31, ~~beneficially more than 5% of our outstanding common stock~~2023.

~~Except~~On asApril ~~otherwise~~10, ~~indicated~~2024, ~~the~~Fortune ~~persons~~CPA ~~named~~Inc.(“Fortune”) inwas ~~the~~dismissed ~~tables~~as ~~below~~an ~~have~~independent ~~sole~~registered ~~voting~~public ~~and~~accounting ~~dispositive~~firm ~~power~~for ~~with respect to all shares beneficially~~Powerdyne ~~owned~~International, ~~subject to community property laws where applicable~~Inc.

On April 10, 2024, the Company engaged Olayinka Oyebola & Co. as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023.

COMMON STOCK		Number of Shares of		Percent of
Name	Position	Common Stock		Class (1)
James F. O’Rourke	Chief Executive Officer and Director		215,971,399		11.4	%
Arthur M. Read, II, Esq.	Shareholder		276,446,194		15.4	%
Eric Foster	Shareholder		135,000,000		7.2	%
Linda H. Madison	Shareholder		114,000,000		6.1	%
Total owned by officers and directors (1)			215,971,399		11.4	%

On April 7, 2025, Olayinka Qyebola & Co was dismissed as an independent registered public accounting firm for Powerdyne International Inc.

~~(1)~~On ~~Based~~April ~~upon~~8, 12025,~~884,930,584~~ ~~shares~~the ~~outstanding~~Company engaged LOA Professionals as the Company’s independent registered accounting firm for Powerdyne International Inc.

~~ITEM~~All ~~13:~~Other ~~CERTAIN RELATIONSHIPS, RELATED TRANSACTIONS AND DIRECTOR INDEPENDENCE~~Fees

~~Related~~The ~~Party~~Company ~~Advances~~incurred $0 for other fees by the principal accountant for the years ended December 31, 2025, and 2024.

~~During~~The ~~the~~board ~~year~~of ~~ended~~directors ~~December~~will ~~31,~~evaluate ~~2024,~~and ~~the~~approve ~~Company’s~~in ~~CEO~~advance ~~advanced~~the ~~$-0-~~scope ~~(2023~~and -cost ~~$15,000).~~of ~~Due~~the toengagement ~~related~~of ~~party~~an -auditor ~~CEO~~before onthe ~~December~~auditor ~~31,~~renders ~~2024,~~audit and ~~December~~non-audit ~~31,~~services. ~~2023,~~The ~~was~~Company ~~$238,079~~does ~~and~~not ~~$238,079,~~rely ~~respectively.~~on ~~The~~pre-approval ~~debt~~policies ~~is unsecured~~ and isprocedures. ~~not~~LOA ~~guaranteed~~Professionals byhas been the Company~~. The~~’s ~~CEO~~auditor ~~can~~since ~~call debt obligation at any time~~2025.

~~Employee Benefit Plans~~11

WeITEM ~~have~~15. anEXHIBITS, ~~employee~~FINANCIAL ~~benefit~~STATEMENT ~~plan and a stock option plan.~~SCHEDULES

~~ITEM~~a) ~~14:~~The ~~PRINCIPAL~~following ~~ACCOUNTANT~~documents ~~FEES~~are ~~AND~~filed ~~SERVICES~~as a part of this Annual Report:

~~Audit~~(1) ~~Fees~~Financial Statements

The ~~aggregate~~list ~~fees incurred for each~~ of ~~the last two years for professional services rendered by the independent registered public accounting firm of Olayinka Oyebola & Co for the December 31, 2024, and 2023 audit of the Company’s annual~~ consolidated financial statements and ~~review~~notes ofrequired ~~consolidated~~by ~~financial~~this ~~statements~~Item ~~included~~15(a)(1) inis ~~the~~set ~~Company’s~~forth ~~Form 10-K and Form 10-Q reports and services normally provided~~ in ~~connection~~the ~~with~~“Index ~~statutory~~to ~~and~~Financial ~~regulatory~~Statements” within ~~filings~~this orAnnual ~~engagements were as follows:~~Report.

	Year Ended December 31,
	2024		2023
Olayinka Oyebola & Co	$	37,625	$	60,500

(2) Financial Statement Schedules

~~Olayinka~~All ~~Oyebola~~schedules &have Cobeen ~~does~~omitted ~~not~~because ~~complete~~ the ~~Company’s tax~~required ~~filings.~~information ~~The~~is ~~Company~~included ~~incurred $1,500 for tax related services~~ in ~~2024~~the ~~and~~financial $0statements ~~for~~or ~~the~~notes ~~year ended 2023~~thereto.

~~On January 16, 2024, BF Borgers CPA PC~~ (~~“BF Borgers”~~b) ~~was dismissed as independent registered public accounting firm for Powerdyne~~ ~~International, Inc. (the “Company”).~~Exhibits

OnCopies ~~January~~of ~~16, 2024,~~ the ~~Company~~following ~~engaged~~documents ~~Fortune~~are ~~CPA~~included ~~Inc.~~ as ~~the~~exhibits ~~Company’s~~to ~~independent~~this ~~registered~~Annual ~~public~~Report ~~accounting~~on ~~firm~~Form ~~for the fiscal year ending December 31, 2023~~10-K.

On April 10, 2024, Fortune CPA Inc.(“Fortune”) was dismissed as an independent registered public accounting firm for Powerdyne International, Inc.

3.1	Certificate of Incorporation (Incorporated by reference to Exhibit 3.1 of Form S-1 (File No. 333-172509) filed with the SEC on February 28, 2011.
3.2	Amended By-laws (Incorporated by reference to Exhibit 3.2 of Form S-1 (File No. 333-172509) filed with the SEC on February 28, 2011.
3.3	Certificate of Merger (Incorporated by reference to Exhibit 3.3 of Form S-1 (File No.: 333-172509) filed with the SEC on February 28, 2011)
3.4	Certificate of Amendment to the Certificate of Incorporation (Incorporated by reference to Exhibit 3.4 of Form S-1 (File No.: 333-172509) filed with the SEC on February 28, 2011)
3.5	Certificate of Amendment to the Certificate of Incorporation (Incorporated by reference to Exhibit 3.5 of Form S-1 (File No.: 333-172509) filed with the SEC on February 28, 2011)
4.1	Stock Option Plan (Incorporated by referenced to Exhibit B to DEF Schedule 14-C (File No. 000-53259) filed with the SEC on January 22, 2015)
31.1**	Certification of Principal Executive Officer pursuant to Rule 13a-14 and Rule 15d 14(a), promulgated under the Securities and Exchange Act of 1934, as Amended.
31.2**	Certification of Principal Financial Officer pursuant to Rule 13a-14 and Rule 15d 14(a), promulgated under the Securities and Exchange Act of 1934, as Amended.
32.1**	Certification of Principal Executive Officer and Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

On April 10, 2024, the Company engaged Olayinka Oyebola & Co. as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023.

101.INS	Inline XBRL Instance Document
101.SCH	Inline XBRL Taxonomy Extension Schema Document
101.CAL	Inline XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF	Inline XBRL Taxonomy Extension Definition Linkbase Document
101.LAB	Inline XBRL Taxonomy Extension Label Linkbase Document
101.PRE	Inline XBRL Taxonomy Extension Presentation Linkbase Document
104	Cover Page Interactive Data File (embedded within the Inline XBRL document)

~~On April 7, 2025, Olayinka Qyebola & Co was dismissed~~** asFiled ~~an independent registered public accounting firm for Powerdyne International Inc.~~herewith

~~On April 8, 2025, the Company engaged LOA Professionals as the Company’s~~ITEM ~~independent~~16. ~~registered~~FORM ~~accounting~~10-K ~~firm for Powerdyne International Inc~~SUMMARY.

~~All Other Fees~~None

~~The Company incurred $0 for other fees by the principal accountant for the years ended December 31, 2024, and 2023.~~12

The board of directors will evaluate and approve in advance the scope and cost of the engagement of an auditor before the auditor renders audit and non-audit services. The Company does not rely on pre-approval policies and procedures. LOA Professionals has been the Company’s auditor since 2025.SIGNATURES

11Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES

	POWERDYNE INTERNATIONAL, INC.

Date: April 3, 2026	By:	/s/ James F. O’Rourke
		James F. O’Rourke, Chief Executive Officer and Director
		(Principal Executive Officer and Principal Financial and Accounting Officer)

a)Pursuant ~~The~~to ~~following~~the ~~documents~~requirements ~~are~~of ~~filed~~the asSecurities aExchange ~~part~~Act of 1934, this ~~Annual~~report ~~Report:~~has been signed below by the following persons on behalf of the Registrant and in the capacity and on the dates indicated.

(1) Financial Statements

Signature	Title	Date

/s/ James F. O’Rourke	Principal Executive Officer & Principal Financial &
James F. O’Rourke	Accounting Officer & Director	April 3, 2026

~~The list of consolidated financial statements and notes required by this Item 15(a)(1) is set forth in the “Index to Financial Statements” within this Annual Report.~~13

(2) Financial Statement Schedules

All schedules have been omitted because the required information is included in the financial statements or notes thereto.

(b) Exhibits

Copies of the following documents are included as exhibits to this Annual Report on Form 10-K.

3.1	Certificate of Incorporation (Incorporated by reference to Exhibit 3.1 of Form S-1 (File No. 333-172509) filed with the SEC on February 28, 2011.
3.2	Amended By-laws (Incorporated by reference to Exhibit 3.2 of Form S-1 (File No. 333-172509) filed with the SEC on February 28, 2011.
3.3	Certificate of Merger (Incorporated by reference to Exhibit 3.3 of Form S-1 (File No.: 333-172509) filed with the SEC on February 28, 2011)
3.4	Certificate of Amendment to the Certificate of Incorporation (Incorporated by reference to Exhibit 3.4 of Form S-1 (File No.: 333-172509) filed with the SEC on February 28, 2011)
3.5	Certificate of Amendment to the Certificate of Incorporation (Incorporated by reference to Exhibit 3.5 of Form S-1 (File No.: 333-172509) filed with the SEC on February 28, 2011)
4.1	Stock Option Plan (Incorporated by referenced to Exhibit B to DEF Schedule 14-C (File No. 000-53259) filed with the SEC on January 22, 2015)
31.1**	Certification of Principal Executive Officer pursuant to Rule 13a-14 and Rule 15d 14(a), promulgated under the Securities and Exchange Act of 1934, as Amended.
31.2**	Certification of Principal Financial Officer pursuant to Rule 13a-14 and Rule 15d 14(a), promulgated under the Securities and Exchange Act of 1934, as Amended.
32.1**	Certification of Principal Executive Officer and Principal Financial Officer 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 Extension Calculation Linkbase Document
101.DEF	Inline XBRL Taxonomy Extension Definition Linkbase Document
101.LAB	Inline XBRL Taxonomy Extension Label Linkbase Document
101.PRE	Inline XBRL Taxonomy Extension Presentation Linkbase Document
104	Cover Page Interactive Data File (embedded within the Inline XBRL document)

** Filed herewith

ITEM 16. FORM 10-K SUMMARY.

None

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	POWERDYNE INTERNATIONAL, INC.
Date: April 30, 2025	By:	/s/ James F. O’Rourke
		James F. O’Rourke, Chief Executive Officer and Director
		(Principal Executive Officer and Principal Financial and
		Accounting Officer)

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

Signature	Title	Date
/s/ James F. O’Rourke	Principal Executive Officer & Principal Financial &
James F. O’Rourke	Accounting Officer & Director	April 30, 2025

Filing Compare · POWERDYNE INTERNATIONAL, INC.