UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

FORM 10-Q

☒	Quarterly Report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

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

☐	Transition Report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

For the transition period from _____ to _______

Commission File Number: 000-56555

Polomar Health Services, Inc.

(Exact name of Registrant as specified in its charter)

Nevada

86-1006313

(State or other jurisdiction

of incorporation or organization)

(IRS Employer

Identification No.)

32866 US Hwy. 19 N

Palm Harbor, FL 34684

(Address of principal executive offices)

(727) 425-7575

(Registrant’s telephone number, including area code)

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

Securities registered pursuant to Section 12(b) of the Act:

Title of each class		Trading Symbol(s)		Name of each exchange on which registered
N/A		N/A		N/A

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, smaller reporting company, or an emerging growth company. See the definitions of “large, accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

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

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

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

State the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date: 28,053,090 common shares as of ~~November~~May 2129, ~~2025~~2026.

TABLE OF CONTENTS

		Page
	PART I – FINANCIAL INFORMATION
Item 1:	Financial Statements	3
Item 2:	Management’s Discussion and Analysis of Financial Condition and Results of Operations	4
Item 3:	Quantitative and Qualitative Disclosures About Market Risk	911
Item 4:	Controls and Procedures	911
	PART II – OTHER INFORMATION
Item 1:	Legal Proceedings	1012
Item 1A:	Risk Factors	1012
Item 2:	Unregistered Sales of Equity Securities and Use of Proceeds	1012
Item 3:	Defaults Upon Senior Securities	1012
Item 5:	Other Information	1012
Item 6:	Exhibits	1113

PART I - FINANCIAL INFORMATION

Item 1. Financial Statements

Our condensed unaudited financial statements included in this Form 10-Q are as follows:

F-1	Balance Sheets as of ~~September~~March 3031, ~~2025~~2026 and December 31, ~~2024.~~2025
F-2	Statements of Operations for the three ~~and nine~~ months ended ~~September~~March 3031, ~~2025~~2026 and ~~September~~March 3031, ~~2024~~2025.
F-3	Statement of Stockholders’ Deficit for the three ~~and nine~~ months ended ~~September~~March 3031, ~~2025~~2026 and ~~September~~March 3031, ~~2024~~2025.
F-4	Statement of Cash Flows for the ~~nine~~three months ended ~~September~~March 3031, 2026 and March 31, 2025.
F-5	Notes to Condensed Unaudited Financial Statements

These condensed unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and the SEC instructions to Form 10-Q. In the opinion of management, all adjustments considered necessary for a fair presentation have been included. Operating results for the interim period ended ~~September~~March 3031, ~~2025~~2026, are ~~not~~ not necessarily indicative of the results that can be expected for the full year.

POLOMAR HEALTH SERVICES, INC.

(formerly TRUSTFEED CORP.)

BALANCE SHEETS

	September 30, 2025			December 31, 2024
	March 31, 2026			December 31, 2025
	(unaudited)
ASSETS
Current assets
Cash	$	3887,~~854~~818		$	6132,~~191~~150
Accounts Receivable	$	-170,851		$	196,~~845~~941
Inventory		~~158~~208,~~810~~981			6893,~~777~~636
Total current assets		~~197~~467,~~664~~650			76322,~~813~~727
Property, plant and equipment		41,458			41,458
Leasehold improvements		49,435			49,435
Accumulated Depreciations		(3756,~~952~~929	)		(947,~~488~~441	)
Property and equipment, net		5233,~~941~~964			8143,~~405~~452
Other assets
Operating lease - right-of-use asset, net		235,~~620~~986			4914,~~180~~864
Non-compete agreement, net		-
Intellectual property		9,735,000			9,735,000
Other intangible assets		250,000			250,000
Accumulated Amortization		(~~998~~9,~~499~~985,000	)		(~~249~~9,~~625~~985,000	)
Security deposit		9,000			9,000
Total other assets		914,~~019,121~~986			923,~~793,555~~864
Total assets	$	9516,~~269,726~~600		$	9390,~~951,773~~043
LIABILITIES AND STOCKHOLDER’S DEFICIT
LIABILITIES AND MEMBERS’ DEFICIT
Current liabilities
Accounts payable and accrued liabilities	$	~~272~~624,~~261~~315		$	~~164~~386,~~891~~983
Unearned Revenue	$	~~200~~300,000		$	-300,000
Related party promissory notes		~~994~~818,~~385~~952			1897,~~138,570~~660
Operating lease - current liability		235,~~620~~986			3414,~~317~~864
Other current liability		12,864			-
Other Current Liability		12,865			12,865
Total current liabilities		1,~~503~~762,~~130~~118			1,~~337~~612,~~778~~372
Long-term liabilities
Total liabilities	$	1,762,118		$	1,612,372
Operating lease - long-term liability		-			14,864
Total long-term liabilities		-			14,864
Total liabilities	$	1,503,130		$	1,352,642
Stockholders’ deficit
Series A Preferred stock, par value $.001; 5,000,000 shares authorized; 150 and 0 issued and outstanding as of September 30, 2025 and December 31, 2024, respectively.		-			-
Series A Preferred stock, par value $.001; 5,000,000 shares authorized; 150 and 150 issued and outstanding as of March 31, 2026 and December 31, 2025, respectively.		-
Common stock; $0.001 par value; 295,000,000 shares authorized; 28,019,624 and 27,657,679 shares issued and outstanding as of September 30, 2025 and December 31, 2024, respectively.		28,020			27,658
Common stock; $0.001 par value; 295,000,000 shares authorized; 28,053,090 and 28,019,624 shares issued and outstanding as of March 31, 2026 and December 31, 2025, respectively.		28,053			28,020
Additional paid-in capital		12,~~361~~364,~~932~~074			1112,~~482~~361,~~636~~919
Accumulated deficit		(413,~~623~~637,~~356~~645	)		(213,~~911~~612,~~163~~268	)
Total Stockholders’ deficit		7(1,~~766~~245,~~596~~518	)		8(1,~~599~~222,~~131~~329	)
Total liabilities and stockholders’ deficit	$	9516,~~269,726~~600		$	9390,~~951,773~~043

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

F-1

POLOMAR HEALTH SERVICES, INC.

(formerly TRUSTFEED CORP.)

STATEMENT OF OPERATIONS

	For the three months ended						For the nine months ended
	March 31, 2026			March 31, 2025
	September 30, 2025			September 30, 2024			September 30, 2025			September 30, 2024
	For the three months ended
Revenue		6,163			9,849			16,174			37,954
	March 31, 2026			March 31, 2025
Cost of Goods Sold		1,840			985			4,838			16,121
Revenue		1,005,519			4,542
Gross Profit		4,323			8,864			11,336			21,833
Cost of Goods Sold		455,030			1,360
Operating expenses
Gross Profit		550,489			3,182
General and administrative		619,032			256,349			1,588,725			582,119
Operating expenses
Sales and marketing		14,099			11,688			30,161			50,098
General and administrative		245,934			398,836
Total operating expenses		633,131			268,037			1,618,886			632,217
Sales and marketing		311,457			19,754
Loss from operations		(628,808	)		(259,173	)		(1,607,550	)		(610,384	)
Total operating expenses		557,391			418,590
Other expense
Loss from operations		(6,902	)		(415,408	)
Interest expense		(20,967	)		(12,160	)		(104,643	)		(12,160	)
Other expense
Total other income (expense)		(20,967	)		(12,160	)		(104,643	)		(12,160	)
Interest expense		(18,475	)		(41,447	)
Net loss	$	(649,775	)	$	(271,333	)	$	(1,712,193	)	$	(622,544	)
Total other income (expense)		(18,475	)		(41,447	)
Net loss per common share: basic and diluted	$	(0.02	)	$	(0.01	)	$	(0.06	)	$	(0.02	)
Net loss	$	(25,377	)	$	(456,855	)
Basic weighted average common shares outstanding		28,008,183			27,655,560			27,779,164			27,655,560
Net loss per common share: basic and diluted	$	(0.00	)	$	(0.02	)
Basic weighted average common shares outstanding		28,022,626			27,657,679

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

F-2

POLOMAR HEALTH SERVICES, INC.

(formerly TRUSTFEED CORP.)

STATEMENTS OF STOCKHOLDERS’ DEFICIT

	Preferred Stock						Common Stock					Additional Paid-in			Stock		Accumulated			Total Stockholders’
	Shares			Amount			Shares		Amount			Capital			Payable		Deficit			Deficit
Balance, June 30, 2024		500,000		$	500			27,655,560	$	249,638		$	1,275,156		$	-	$	(1,921,040	)	$	(395,746	)
	Preferred Stock						Common Stock/LLC interests					Additional Paid-in			Stock		Accumulated			Total Stockholders’
Reverse merger
	Shares			Amount			Shares		Amount			Capital			Payable		Deficit			Deficit
Conversion of preferred stock		(500,000	)	$	(500	)		-		-			-			-		-		$	(500	)
Balance, December 31, 2024		-			-			27,657,679	$	27,658		$	11,482,636		$	-	$	(2,911,163	)	$	8,599,131
Conversion and issuance of common stock		-			-			2,119	$	(81,480	)	$	10,207,480			-		-		$	10,126,000
Conversion of Acquiree’s LLC member interests		-			-			-	$	(140,500	)		-			-		-		$	(140,500	)
Net loss		-			-			-		-			-			-	$	(271,333	)	$	(271,333	)
Balance, September 30, 2024		-			-			27,657,679	$	27,658		$	11,482,636		$	-	$	(2,192,373	)	$	9,317,921
Net loss		-			-			-		-			-			-	$	(718,790	)	$	(718,790	)
Balance, December 31, 2024		-		$	-			27,657,679	$	27,658		$	11,482,636			-	$	(2,911,163	)	$	8,599,131
Net loss		-			-			-		-			-			-	$	(456,855	)	$	(456,855	)
Balance, March 31, 2025		-		$	-			27,657,679	$	27,658		$	11,482,636		$	-	$	(3,368,018	)	$	8,142,276
Conversion of preferred stock		150		$	-			-		-		$	750,000			-		-		$	750,000
Issuance of RSU		-			-			287,451	$	287		$	108,944			-		-		$	109,231
Net loss		-			-			-		-			-			-	$	(605,563	)	$	(605,563	)
Balance, June 30, 2025		150		$	-			27,945,130	$	27,945		$	12,341,580			-	$	(3,973,581	)	$	8,395,944
Balance		150		$	-			27,945,130	$	27,945		$	12,341,580			-	$	(3,973,581	)	$	8,395,944
Issuance of RSU		-			-			74,494	$	75		$	20,352			-		-		$	20,427
Issuance of RSU								74,494	$	75		$	20,352							$	20,427
Net loss		-			-			-		-			-			-	$	(649,775	)	$	(649,775	)
Balance, September 30, 2025		150		$	-			28,019,624	$	28,020		$	12,361,932			-	$	(4,623,356	)	$	7,766,596
Balance		150		$	-			28,019,624	$	28,020		$	12,361,932			-	$	(4,623,356	)	$	7,766,596
Issuance of RSU		-			-			-		-		$	(13	)		-		-		$	(13	)
Net loss		-			-			-		-			-			-	$	(8,988,912	)	$	(8,988,912	)
Balance, December 31, 2025		150		$	-			28,019,624	$	28,020		$	12,361,919			-	$	(13,612,268	)	$	(1,222,329	)
Balance		150		$	-			28,019,624	$	28,020		$	12,361,919			-	$	(13,612,268	)	$	(1,222,329	)
Issuance of RSU		-			-			33,466	$	33		$	2,155			-		-		$	2,188
Net loss		-			-			-		-			-			-	$	(25,377	)	$	(25,377	)
Balance, March 31, 2026		150		$	-			28,053,090	$	28,053		$	12,364,074			-	$	(13,637,645	)	$	(1,245,518	)
Balance		150		$	-			28,053,090	$	28,053		$	12,364,074			-	$	(13,637,645	)	$	(1,245,518	)

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

F-3

POLOMAR HEALTH SERVICES, INC.

(formerly TRUSTFEED CORP.)

STATEMENTS OF CASH FLOWS

(Unaudited)

	For the nine months ended
	March 31, 2026			March 31, 2025
	September 30, 2025			September 30, 2024
	For the three months ended
	March 31, 2026			March 31, 2025
Cash Flows from Operating Activities
Net loss	$	(125,~~712,193~~377	)	$	(~~622~~456,~~544~~855	)
Adjustments to reconcile net (loss) to net cash (used in) operating activities:
Depreciation and Amortization		~~777~~9,~~338~~488			7259,~~330~~113
Stock-based compensation		129,657			-
Changes in assets and liabilities
Accounts receivable		1(73,~~845~~910	)		-
Inventory		(90115,~~033~~345	)		(~~136~~1,~~443~~248	)
Unearned Revenue		~~200,000~~-			-200,000
Accounts payable and accrued liabilities		~~107~~239,~~370~~520			(46,~~865~~587	)
Net cash used in operating activities		(586,016	)		(704,792	)
Net cash from operating activities		34,376			(45,577	)
Cash flows from investing activities
Purchases of property, plant and equipment		-			~~(90,893~~-	)
Net cash used in investing activities		-			~~(90,893~~-	)
Cash Flows from Financing Activities
Proceeds from related party promissory notes		618,679			803,079
Due to related party		-			10,000
Net cash from financing activities		618,679			803,079
Proceeds from related party promissory notes		-			-
Net increase (decrease) in cash		32,663			7,394
Repayment of related party promissory notes		(78,708	)		158,717
Cash, beginning of period		6,191			8,808
Net cash from financing activities		(78,708	)		168,717
Cash, end of period	$	38,854		$	16,202
Net increase (decrease) in cash		(44,332	)		123,140
Cash, beginning of period		132,150			6,191
Cash, end of period	$	87,818		$	129,331
Supplemental disclosure of cash flow information
Cash paid for interest	$	~~104~~18,~~643~~475		$	941,~~128~~447

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

F-4

POLOMAR HEALTH SERVICES, INC.

NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS

~~September~~March 3031, ~~2025~~2026

NOTE 1 – NATURE AND DESCRIPTION OF BUSINESS

General

The Company operates Polomar Specialty Pharmacy, LLC, a State of Florida licensed retail compounding pharmacy, located in Palm Harbor, FL, pursuant to license # PH35196 (“Polomar Pharmacy”). Polomar Pharmacy is also licensed as a Special Sterile Compounding Pharmacy, permit #PH35277, which authorizes the licensed entity to dispense injectable and other sterile compounds (eye drops, infused therapeutics) upon receipt of a valid prescription. The compounding facility operates pursuant to guidelines established under Sec. 503A “Compounding Pharmacy” of the Federal Food, Drug and Cosmetic Act. Section 503A authorizes the licensed entity to manufacture compounded drugs and fulfill prescriptions provided to it by state licensed physicians and other licensed healthcare professionals including physician assistants and nurse practitioners. The Company is presently licensed and authorized to fulfill and deliver compounded prescribed medications in 3028 states. Polomar Pharmacy is actively seeking licenses and authorization in other states and expects to be able to provide prescription medications in additional U.S. states byduring the ~~end~~third quarter of ~~2025 and early~~ 2026.

Prior to the September 30, 2024, merger between the Company and Polomar Pharmacy (as described more fully below under “Polomar Pharmacy Merger”), Polomar Pharmacy’s business was concentrated on providing compounded dermatological prescription medications for topical delivery. Polomar Pharmacy’s exclusive dermatological formulations, co-developed by a board-certified dermatologist for the treatment of acne, alopecia areata, basal cell carcinoma, Becker’s nevus, vitiligo, and other common skin conditions, were primarily fulfilled on behalf of local dermatologists with limited interstate prescription delivery. In early 2024, Polomar Pharmacy commenced the construction of clean rooms to allow for the dispensing of sterile compounded drugs. Polomar Pharmacy received its Special Sterile Compounding Permit in August of 2024. Polomar Pharmacy continued to primarily fulfill prescriptions for compounded dermatological drugs and has, on a limited basis, fulfilled prescriptions for sterile compounded GLP-1 agonists for subcutaneous injection. On September 26, 2025, the Company executed a one-year non-exclusive pharmacy services agreement with CareValidate, Inc. (“CareValidate”) to fulfill GLP-1 agonist prescriptions for CareValidate’s network of on-line clinics. Polomar began fulfilling prescriptions for CareValidate on October 6, 2025, and we have received and expect ~~steady~~to ~~revenue~~continue ~~growth~~to receive revenue from this customer.

Polomar Pharmacy has experienced significant losses from operations as a result of a decline in revenues and increased labor costs. The decline in revenues is primarily due to a change in Polomar Pharmacy’s business model from local fulfillment of compounded dermatological formulations to online fulfillment of GLP-1 agonist and erectile dysfunction drugs. Polomar Pharmacy’s operations are highly dependent on third-party utilization of Polomar Pharmacy’s compounded drug formulations. Polomar Pharmacy has experienced continuing delays in fully developing its compounded product formulations, manufacturing delays due to unexpected supply chain issues for imported active pharmaceutical ingredients and related products and excipients, which have been satisfactorily resolved, as of the fourth quarter of 2025, and logistical challenges resulting from transitioning from a local fulfillment to national fulfillment business model. The Company has had insufficient access to capital to successfully implement its business plan.

The Company also owns ~~SlimRxTM~~SlimRx™ (www.slimrx.com), a weight loss focused online platform that the Company plans to launch in ~~early~~ the third quarter of 2026, that will connect patients with licensed healthcare providers to prescribe weight loss medications such as semaglutide and tirzepatide compounded with vitamin B-126 and other complementary compounded weight loss formulations (~~VitaSlimTM~~ VitaSlim™ and VitaSlim ~~PlusTM~~Plus™), including adjunctive therapies utilizing our proprietary metformin gummy formulation. SlimRx filed an application for statutory trademark protection on August 29, 2024. In April of 2025, the Company received an “Action Letter” from the U.S. Patent and Trademark Office (“USPTO”) requiring the Company to show the applied for mark being used in commerce, and to amend its description of goods. ~~The~~On ~~Company has received an extension to respond to the USPTO letter until~~ October 24, 2025~~. On October 24~~, the Company filed a response with the USPTO amending its description of goods and changing its intent to use. The Company ~~will~~amended ~~further amend~~ its trademark application ~~upon~~and the ~~launch~~USPTO ofissued ~~SlimRx.~~a ~~Any~~Notice ~~prescriptions~~of ~~issued~~Publication ~~via~~for the SlimRx trademark ~~will~~on beDecember ~~compounded and~~17, ~~fulfilled~~2025, byon ~~Polomar~~February ~~Pharmacy.~~17, ~~The~~2026, ~~Company~~the ~~also~~USPTO ~~expects~~issued toa ~~launch~~Notice ~~PoloMedsTM~~of ~~(polomeds.com)~~Allowance ~~during~~of the ~~first~~SlimRx ~~quarter~~trademark. ~~of 2026~~Any ~~to fulfill~~ prescriptions issued ~~for~~via ~~diabetes~~SlimRx ~~medications~~will ~~including~~be ~~metformin compounds, sulfonylureas, and insulin;~~ compounded ~~men’s health formulations including testosterone~~ and ~~erectile~~fulfilled ~~dysfunction~~by ~~medications,~~Polomar ~~inhalable and sublingual sildenafil~~Pharmacy.

An integral part of the Company’s business model is to provide prescription fulfillment services to third party web based tele-health platforms. The Company has executed a contract with ForHumanity Health, Inc. for our licensed inhalable sildenafil drug and with CareValidate for sterile GLP-1 agonist weight loss drugs. All prescriptions delivered to patients pursuant to the terms of the respective agreements will be fulfilled by Polomar Pharmacy. This “wholesale” part of the Company’s business is expected to experience steady growth over the next twelve to eighteen months as the Company adds additional customers and fulfillment capacity.

F-5

Corporate History and Capital Structure

The Company incorporated in the State of Nevada on September 14, 2000, under the name of Telemax Communications. On or about July 24, 2003, the name was changed to HealthMed Services, Ltd. On or about September 2, 2022, the name was changed to Trustfeed Corp. (“Trustfeed”). As a result of the change in ownership of the Company in 2021 by Fastbase, the Company became a technology company with access to a global database of information to provide consumers with trusted information about the companies they do business with (the “Pre-Existing Business”).

However, effective as of December 29, 2023 in accordance with a Stock Purchase Agreement, Fastbase, the then record and beneficial owner of (i) 90,437,591 shares of Common Stock of the Company, representing approximately 83% of the Company’s issued and outstanding Common Stock (the “Common Shares”), and (ii) 500,000 shares of the Series A Convertible Preferred Stock, par value $.001 per share, of the Company, representing 100% of the Company’s issued and outstanding shares of Preferred Stock (the “Preferred Shares” and, with the Common Shares, the “Transferred Shares”), sold the Transferred Shares to CWR 1, LLC, a Delaware limited liability Company (“CWR”) for aggregate consideration of $350,000 (collectively referred to as the “Transaction”). Additionally, Rasmus Refer, the Company’s then Chief Executive Officer (principal executive officer, principal accounting officer and principal financial officer) and Chairman and sole member of the Company’s Board of Directors (the “Board”), resigned from all director (as of February 12, 2024), officer and employment positions with the Company and its subsidiaries.

Also as of December 29, 2023, the size of the Board was increased from one director to two directors and Brett Rosen was appointed as a director to fill the vacancy, to serve as director until the next annual meeting of stockholders of the Company, subject to his prior resignation or removal, and until his successor is duly elected and qualified, and Mr. Rosen was appointed President, Chief Financial Officer, Secretary and Treasurer of the Company.

Upon the consummation of the Transaction on December 29, 2023, the Company experienced a change in control. The Transaction and related transactions had the following consequences:

● New management anticipated entering into a future transaction involving the Company, which could result in the acquisition of one or more businesses, companies or asset classes, including but not limited to intellectual property assets and that may currently be owned by affiliates of management. ● The Company’s new management will be evaluating the Company’s Pre-Existing Business as part of these possible future transactions, and in the meantime, has suspended our operations relating to the Pre-Existing Business, with the expectation of permanently shutting down, spinning off or assigning the Pre-Existing Business at the time of such future transaction(s).

Effective as of March 21, 2024, Brett Rosen resigned from all of his officer and director positions with the Company, and he was replaced in all such positions by Terrence M. Tierney.

Polomar Pharmacy Merger

On September 30, 2024, the transaction described in the Merger Agreement was completed and the merger was deemed effective. The Acquisition is considered a “reverse recapitalization” as the historical financial statements of Polomar, the accounting acquirer, have been substituted for the historical financial statements of Trustfeed. As a result of the Acquisition, the Company ceased commercializing the Pre-Existing Business.

On October 9, 2024, pursuant to the terms of the Merger Agreement, CWR 1, LLC, a shareholder of the Company, returned 50,000,000 shares of the Company’s common stock for cancellation. Also, in October 2024, pursuant to the terms of the Merger Agreement, the Company issued an aggregate of 207,414,147 (pre-split) shares of its common stock to the former Polomar members in the Merger.

Company Loans

~~On August 13, 2024, as amended on November 8, 2024, Polomar Pharmacy entered into a Promissory Note and Loan Agreement with~~ Reprise ~~Management,~~ ~~Inc. (“Reprise”) as the lender (the “Reprise~~ Note”). Pursuant to the Reprise Note, Reprise agreed to loan to Polomar Pharmacy up to $700,000 in one or more advances from time to time. An initial draw under the Reprise Note in the amount of $522,788 was made, which funds were used to repay all amounts due to Reprise pursuant to prior undocumented loans provided by Reprise to Polomar Pharmacy. On June 30, 2025, Reprise exchanged $300,000 of the amount due and owing under the Reprise Note for 60 shares of the Company’s newly designated and issued Series A Convertible Preferred Stock. The Reprise Note was amended on July 2, 2025 (the “2nd Amendment”), providing that the remaining principal balance of $597,549.74 of the Reprise Note shall be subject to an annual interest rate of 12% and all outstanding principal and accrued interest shall be due and payable on or before July 31, 2027 As of September 30, 2025, the outstanding principal amount of the Reprise Note was $686,403.74 plus accrued interest of $18,815. Also, Reprise is an affiliate of Daniel Gordon and GLD Partners, LP. (“GLDLP”). Mr. Gordon is the President of Reprise and the majority shareholder of GLD Management, Inc. (“GLD Management”), the general partner of GLDLP, affiliates of which own CWR, and, as such, may be deemed to beneficially own shares held directly by CWR.

~~Effective~~On August 13, 2024, as ofamended ~~August~~on 16November 8, 2024, ~~the~~Polomar ~~Company~~Pharmacy entered into a Promissory Note and Loan Agreement ~~(the~~with ~~“CWR~~Reprise ~~Note~~Management, Inc. (“Reprise”), as the ~~borrower,~~lender ~~with CWR as~~ (the ~~lender~~“Reprise Note”). Pursuant to the ~~CWR~~Reprise Note, ~~CWR~~Reprise agreed to loan to Polomar ~~the~~Pharmacy ~~Company~~ up to $~~250~~700,000 in one or more advances from time to time. An initial draw under the ~~CWR~~Reprise Note in the amount of $~~157~~522,~~622.56~~788 was made, which funds ~~are~~were ~~being~~ used to repay ~~CWR~~ all amounts due to ~~CWR~~Reprise pursuant to prior undocumented loans provided by ~~CWR~~Reprise to ~~the Company~~Polomar Pharmacy. OnAs ~~July~~of 2June 30, 2025, the ~~Company~~outstanding ~~and~~principal ~~CWR~~amount ~~executed~~of ~~an amendment to~~ the ~~CWR~~Reprise Note ~~(“CWR~~was ~~First Amendment”)~~$808,875.30 ~~effective~~plus accrued interest of $88,674.44. Also, on June 30, 2025, ~~whereby~~Reprise ~~CWR~~ exchanged $300,000 of the ~~CWR~~amount due and owing under the Reprise Note for 90 60 shares of the Company’s newly designated and issued Series A Convertible Preferred Stock. The Reprise Note was amended on July 2, 2025 (the “2nd Amendment”), providing that the remaining principal balance of $597,549.74 of the Reprise Note shall be subject to an annual interest rate of 12% and all outstanding principal and accrued interest shall be due and payable on or before July 31, 2027. Reprise owns or controls approximately 7% of the Company and is an affiliate of Daniel Gordon and GLD Partners, LP. (“GLDLP”). Mr. Gordon is the President of Reprise and the majority shareholder of GLD Management, Inc. (“GLD Management”), the general partner of GLDLP, affiliates of which own CWR, and, as such, may be deemed to beneficially own shares held directly by CWR. As of March 31, 2026, the Reprise Note had a total balance, inclusive of accrued interest, of $652,584.

~~F-6~~CWR 1 Notes

Effective as of August 16, 2024, the Company entered into a Promissory Note and Loan Agreement (the “CWR Note”), as the borrower, with CWR as the lender. Pursuant to the CWR Note, CWR agreed to loan to the Company up to $250,000 in one or more advances from time to time. An initial draw under the CWR Note in the amount of $157,622.56 was made, which funds are being used to repay CWR all amounts due to CWR pursuant to prior undocumented loans provided by CWR to the Company. As of June 30, 2025, the outstanding principal amount of the CWR Note was $450,000, inclusive of all accrued interest. On July 2, 2025, the Company and CWR executed an amendment to the CWR Note (“CWR First Amendment”), effective on June 30, 2025, whereby CWR exchanged the CWR Note for 90 shares of the Company’s Series A Convertible Stock.

On July 21, 2025, the Company entered into a new Promissory Note and Loan Agreement with CWR (“CWR Note II”).

F-6

The CWR Note II incorporates the following material terms:

	●	The Company may draw up to $150,000 per the terms of the CWR Note II. The Company is required to meet certain milestones as more fully described in the CWR Note II in order to draw funds from CWR.

	●	The CWR Note II shall mature and be payable in full on or before October 31, 2025, or immediately upon other events as disclosed in the CWR Note II.

	●	The initial interest rate shall be 12% APR accruing on a calendar quarterly basis. In the event the CWR Note II is not paid in full on or before October 31, 2025, then the interest rate shall be equal to the prime interest rate as published on the first day of each month in the Wall Street Journal – Money Rates plus 7%.

On September 17, 2025, the Company and CWR executed an amendment to the CWR Note II (the “CWR II First Amendment”). The CWR II First Amendment increased the principal amount that the Company may draw upon by $150,000 (the “CWR II Additional Principal”) to $300,000. The CWR II Additional Principal has certain restrictions regarding the use of any funds drawn by the Company. The Company may only utilize CWR II Additional Principal for costs associated with the manufacturing and testing of its inhalable sildenafil product. The CWR II Additional Principal shall be subject to a 3% discount per draw. All other material terms of CWR Note II remain unchanged.

~~All~~The ~~other~~Company ~~material~~drew a total of $248,000 pursuant to the terms of the CWR II Note and has repaid a total of $263,033.94, inclusive of all interest and fees. As of March 31, 2026, the CWR Note II ~~remain~~had ~~unchanged~~an outstanding balance, including accrued interest of $0.

AsCWR ofowns ~~September~~or ~~30,~~controls ~~2025,~~approximately ~~the~~22% ~~Company~~of ~~has~~the ~~received~~issued ~~draws~~and ~~pursuant~~outstanding toshares of the ~~terms~~Common Stock of the Company as of March 31, 2026. Daniel Gordon, CWR’s ~~Note~~manager, IIcontrols inor beneficially owns approximately 27% of the ~~amount~~issued and outstanding Common Stock of ~~$172~~the Company; therefore,~~136~~ Mr.16 ~~plus~~Gordon ~~accrued~~has ~~interest~~voting control over approximately 49% of ~~$2,152~~the issued and outstanding shares of the Company’s Common Stock.

~~CWR,~~Profesco anHoldings affiliate of the Company, owns approximately 18% of the issued and outstanding shares of the Common Stock of the Company. Daniel Gordon, CWR’s manager, controls or beneficially owns approximately 24% of the issued and outstanding Common Stock of the Company; therefore, Mr. Gordon has voting control over approximately 42% of the issued and outstanding shares of the Company’s Common Stock.Note

On July 28, 2025, the Company entered into a Promissory Note and Loan Agreement (the “Profesco Note”) with Profesco Holdings, LLC., a Michigan limited liability company (“Profesco Holdings”).

The Profesco Note incorporates the following material terms:

	●	The Company may draw up to $100,000 per the terms of the Profesco Note.

	●	The Profesco Note shall mature and be payable in full on or before October 31, 2025, or immediately upon other events as disclosed in the Profesco Note. The initial interest rate shall be 12% APR accruing on a calendar quarterly basis. In the event the Profesco Note is not paid in full on or before October 31, 2025, then the interest rate shall be equal to the prime interest rate as published on the first day of each month in the Wall Street Journal – Money Rates plus 7%.

On November17, 2025, the Company and Profesco Holdings executed an amendment to the Profesco Note (the “Profesco First Amendment”). The Profesco First Amendment increases the principal amount that the Company may draw upon by $100,000 (the “Profesco Additional Principal”) to $200,000. The Profesco Additional Principal shall be subject to a 3% discount per draw. All other material terms of the Profesco Note remain unchanged.

Terrence M. Tierney, the Company’s CEO, President and Secretary and a director of the Company, is the sole member and manager of Profesco Holdings.

As of ~~September~~March 3031, ~~2025~~2026, the ~~Company~~Profesco ~~has~~Note ~~received~~had ~~draws~~an ~~pursuant~~outstanding tobalance, ~~the~~including ~~terms~~accrued ofinterest ~~the Profesco Note in the aggregate amount~~ of $~~114~~166,~~878~~368.~~36.~~

F-7

Corporate Actions

On October 10, 2024, the Company filed Amended and Restated Articles of Incorporation (the “Articles”) with the Secretary of State of the State of Nevada to effect the following actions:

1. To change the name of the Company from Trustfeed Corp. to Polomar Health Services, Inc.;

2. To increase the Company’s authorized shares of “blank check” preferred stock to 5,000,000; and

3. To effect a reverse stock split with a ratio of 1-for-10.

On November 1, 2024, the Company effected the 1 for 10 reverse stock split. Accordingly, as of ~~November~~March 131, ~~2024~~2026, there were 2728,~~657~~053,~~679~~090 shares of our common stock issued and outstanding.

In addition, the Company adopted our 2024 Equity and Incentive Compensation Plan.

Effective December 12, 2024, the Company’s trading symbol was changed from TRFE to PMHS.

License Agreement

On June 29, 2024, Trustfeed executed a Know How and Patent License Agreement (the “License Agreement”) with Pinata Holdings, Inc., a Delaware corporation (“Pinata”), as restated and amended on January 9, 2025, to license from Pinata certain patent pending intellectual property rights and know how (the “IP Rights”) regarding the proprietary delivery of products containing metformin, eletriptan, sumatriptan, semaglutide, liraglutide and sildenafil (the “Ingredients”). The license is worldwide, non-exclusive and non-transferable pursuant to the terms of the License Agreement.

The Company shall be obligated to pay a royalty to Pinata ranging from ten percent (10%) to twenty percent (20%) of the net sales from products utilizing the IP Rights containing the Ingredients.

The License Agreement has a perpetual term, subject to the right of either party to terminate (a) if the other party commits a material breach of its obligations under the License Agreement and fails to cure such breach and (b) at any time upon 180 days prior written notice to the other party.

The Company’s wholly owned subsidiary, Polomar Pharmacy, presently utilizes the licensed IP rights in its inhalable sildenafil products and intends to use the licensed IP rights for inhalable sumatriptan and oral GLP-1 receptor agonists.

On January 9, 2025, the Company entered into a Restated and Amended Know How and Patent License Agreement with Pinata Holdings, Inc., (the “Restated Agreement”). The Restated Agreement was modified to include Polomar Pharmacy as an additional party to the Restated Agreement and the right of the Company to sub-license the licensed intellectual property was removed from the Restated Agreement. All other material terms of the original agreement remain unchanged.

Pinata is an affiliate of CWR.

License Agreement Valuation

The Company believes that the IP rights, licensed to it by the License Agreement, will positively affect the Company’s revenue during the term of the License Agreement. Assuming the USPTO grants patent protection to some or all of the IP Rights, then the Company can expect twenty years of statutory protection of the IP Rights.

The Company utilized the income approach to value the intellectual property rights licensed from Pinata. The Company, based upon contractual obligations and sales projections provided to us by ForHumanity, Inc. (see below), projected annual gross revenues through December 31, 2029. After deducting contractual royalties due to Pinata and cost of goods sold we determined that the license had a net present value of $9,735,000. We additionally took into consideration that while the term of the license is perpetual it is non-exclusive, the underlying intellectual property has not as of the date of this filing been granted patent protection by the USPTO and the license is terminable on one-hundred eighty (180) days notice by either party. The Company has elected to accelerate the amortization of our intangible assets and have reduced the carry value to zero as more fully set forth below.

F-8

We have experienced significant delays in bringing the licensed products to market including delays in sourcing active pharmaceutical ingredients, particularly eletriptan, manufacturing, completing required stability and sterility testing, and delays in conducting and completing clinical trials. As a result of these delays the launch date for our inhaled sildenafil product has been pushed back to late Q2 2026, with our metformin gummy expected in late Q3 2026 and inhaled eletriptan in early Q4 2026. Additionally, our marketing partner, ForHumanity Health, Inc. (“FHH”) has expressed concerns regarding efficacy of the inhaled sildenafil product and has elected not to pursue an agreement to market the metformin gummy, additionally as of the date of this filing FHH has advised the Company of their intent to terminate and rescind the Product Fulfillment and Distribution Agreement in effect between the parties (See Note 6 – Subsequent Events). While we seek to market and distribute the inhaled sildenafil and metformin gummies with our other telehealth partners, we cannot guarantee that we will be able to timely and successfully implement our sales and distribution strategies, as a result of these uncertainties and other market conditions we have elected to accelerate the amortization of our intangible assets.

FORHumanity Agreement

On March 11, 2025, Polomar executed a Product Fulfillment and Distribution Agreement, effective on March 12, 2025, as amended on March 17, 2025, and Amended and Restated on August 19, 2025 and as amended on September 23, 2025, ~~(the “ForHumanity~~ ~~Agreement”)~~and December 8, 2025 with ForHumanity, Inc., a Delaware corporation (“ForHumanity”) and Island Group 40, LLC (“IG4”), (collectively, the “ForHumanity Agreement”).

The ForHumanity Agreement allows ForHumanity to exclusively market (through April 30, 2026), Polomar’s previously licensed, patent pending, inhalable sildenafil, ~~and~~marketed ~~inhalable~~as ~~eletriptan (the “Products”)~~VigorAir™. (While sildenafil and eletriptan have been approved by the FDA for prescription use in an oral form and both medications are generally ~~accepted~~regarded as safe, the FDA has not approved our inhalable ~~compound~~ compounded formulation. Pursuant to the ForHumanity Agreement, Polomar shall be solely responsible for fulfilling valid prescriptions for the above-referenced medications through Polomar Specialty Pharmacy. IG4 provides account management services on behalf of Polomar.

The ForHumanity Agreement incorporates the following material terms:

	●	The license is for an initial term of forty-two months and may be automatically renewed for additional terms provided ForHumanity meets certain revenue commitments prior to the end of the initial term.
	●	In exchange for a guaranteed payment of $750,000 ($200,000 of which has been received by Polomar as of September 30, 2025), a $50,000 payment is due on or before October 24, 2025, and the remainder on or before November 28, 2025. The Company extended the due date for the remaining $50,000 initial exclusivity payment that was due on October 24, 2025, to November 21, 2025, and the remaining $500,000 exclusivity payment is expected to be received on or before December 31, 2025. Polomar has granted ForHumanity exclusivity to market the Products to potential customers through April 30, 2026. Exclusivity may be extended through June 30, 2026, provided ForHumanity provides at least $1,500,000 in gross revenue to Polomar during the first quarter of 2026. The ForHumanity Agreement provides for additional exclusivity extensions upon ForHumanity meeting increased revenue goals to Polomar, including an extension of exclusivity through December 31, 2026, provided Polomar receives gross revenues from ForHumanity of $3,000,000 for the period January 1, 2026, through June 30,2026.

	●	The license is for an initial term of forty-two months and may be automatically renewed for additional terms provided ForHumanity meets certain revenue commitments prior to the end of the initial term.

	●	In exchange for a guaranteed payment of $750,000 ($550,000 of which has been received by Polomar as of December 31, 2025), Polomar has granted ForHumanity exclusivity to market VigorAir to potential customers through June 30, 2026. The Company may terminate the ForHumanity Agreement upon ninety (90) days written notice if average monthly sales do not meet or exceed $100,000 per month for the period January 1 through July 31, 2026. Exclusivity may be extended through December 31, 2026, provided ForHumanity provides at least $1,750,000 in gross revenue to Polomar during the period stay on January 1, 2026, through June 30, 2026. The ForHumanity Agreement provides for additional exclusivity extensions upon ForHumanity meeting increased revenue goals to Polomar.

	●	ForHumanity launched test marketing of VigorAir in November 2025. In December 2025 the Company, ForHumanity and Altanine, Inc., the parent of Pinata, Inc. sponsored additional clinical trials of our inhaled sildenafil. Preliminary trial results were received by the Company on February 12, 2026, and complete results of the clinical trial were received on February 28, 2026 (See Note 6 – Subsequent Events).

	●	As of the date of filing of the Company’s Interim Financial Statement on Form 10-Q, we have been advised by ForHumanity Health, Inc. (“FHH”) that they have suspended sales of VigorAir, their branded version of our licensed inhalable sildenafil product. The Parties have been engaged in ongoing discussions to resolve issues regarding product manufacturing, testing delays, marketing challenges and delays associated with ongoing clinical trials. The Company granted FHH forbearance on the $200,000 payment that was due the Company on January 9, 2026, while the parties attempted to resolve their respective concerns regarding the inhaled sildenafil. On April 23, 2026, FHH advised the Company of their intent to terminate and rescind the Product Fulfillment and Distribution Agreement in effect between the parties (See Note 6 – Subsequent Events).

Appointment of CFO

Effective April 10, 2025, the Company’s Board of Directors appointed Charlie Lin, the Company’s current Controller to the office of Treasurer and Mr. Lin shall additionally serve as the Company’s Chief Financial Officer. Also, effective April 10, 2025, Mr. Tierney resigned his position as Treasurer and Chief Financial Officer.

Director Services Agreements

On May 7, 2025, the Company entered into a Board of Directors Services Agreement with David Spiegel, a director of the Company (the “DS Agreement”). The DS Agreement provides for Mr. Spiegel to receive $35,000.00 per annum, in the form of restricted shares of the Company’s common stock as compensation for serving on the Company’s Board. Mr. Spiegel was appointed to the Board on October 1, 2024, and his initial term shall end on October 16, 2025; therefore, Mr. Spiegel is entitled to fiscal compensation in the amount of $36,534.00 and shall receive a total of 104,383 shares of restricted common stock pursuant to the terms of the DS Agreement. On June 25, 2025, the Company issued 70,784 shares of fully vested stock to Mr. Spiegel. On July 15, 2025, and August 15, 2025, respectively, the Company issued an additional 8,400 shares of restricted common stock to Mr. Spiegel. The Company has issued a total of 87,584 shares to Mr. Spiegel through September 30, 2025. (See Note 6 – Subsequent Events).

On May 7, 2025, the Company entered into a Board of Directors Services Agreement with Gabe Del Virginia, a director of the Company (the “GDV Agreement”). The GDV Agreement provides for Mr. Del Virginia to receive $35,000.00 per annum, in the form of restricted shares of the Company’s common stock as compensation for serving on the Company’s Board. Mr. Del Virginia was appointed to the Board on July 18, 2024, and his initial term shall end on October 16, 2025; therefore, Mr. Del Virginia is entitled to fiscal compensation in the amount of $43,750.00 and shall receive a total of 125,000 shares of restricted common stock pursuant to the terms of the GDV Agreement. On June 27, 2025, the Company issued 91,677 shares of fully vested restricted stock to Mr. Del Virginia. On July 15, 2025, and August 15, 2025, respectively, the Company issued an additional 8,333 shares of restricted common stock to Gabriel Del Virginia. The Company has issued a total of 108,333 shares to Mr. Del Virginia through September 30, 2025. (See Note 6 – Subsequent Events).

On June 21, 2025, the Company entered into a Board of Directors Services Agreement with Terrence M. Tierney, a director of the Company (the “TMT Agreement”). The TMT Agreement provides for Mr. Tierney to receive $35,000.00 per annum, in the form of restricted shares of the Company’s common stock as compensation for serving on the Company’s Board. Mr. Tierney was appointed to the Board on March 21, 2024, and his initial term shall end on October 16, 2025; therefore, Mr. Tierney is entitled to fiscal compensation in the amount of $43,750.00 for the period March 21, 2024, through June 21, 2025, and an additional $10,983 through October 16, 2025. Mr. Tierney shall be entitled to receive a total of 156,381 shares of restricted common stock pursuant to the terms of the TMT Agreement. The Company has issued a total of 161,028 shares to Mr. Tierney as of September 30, 2025, 25,000 shares were issued on September 15, 2025, pursuant to the terms of Mr. Tierney’s Executive Employment Agreement. Mr. Tierney waived his remaining director compensation upon becoming an employee of the Company.

F-9

Altanine Merger Agreement

On July 23, 2025, the Company, Polomar Merger Sub, Inc., a Nevada corporation and wholly owned subsidiary of the Company (“Merger Sub”) and Altanine Inc., a Nevada corporation (“Altanine”), entered into an Agreement and Plan of Merger and Reorganization (the “Merger Agreement”), pursuant to which, subject to the terms and conditions of the Merger Agreement, Merger Sub will merge with and into Altanine, with Altanine continuing as the surviving company (the “Surviving Company”) and a wholly owned subsidiary of the Company (the “Altanine Merger”).

Following the consummation of the Altanine Merger, former common stockholders of Altanine are expected to own an aggregate of approximately 80% of the then-issued and outstanding shares of Company common stock and current common stockholders of the Company are expected to own an aggregate of approximately 20% of the then-issued and outstanding shares of Company common stock. The Company also agreed to assume Altanine’s existing incentive plan, and all outstanding options granted by Altanine, as adjusted by the Exchange Ratio. Additionally, at the Effective Time, all unexercised and unexpired warrants to purchase shares of Altanine common stock or preferred stock, then outstanding shall be converted into and become a warrant to purchase the Company’s common stock, as adjusted by the Exchange Ratio.

The board of directors of the Company (the “Board”) and of Altanine unanimously approved the Merger Agreement and the transactions contemplated thereby.

The foregoing summary of the Altanine Merger Agreement and the Altanine Merger does not purport to be complete and is subject to, and qualified in its entirety by, the full text of the Altanine Merger Agreement, a copy of which is herein incorporated by reference to the Current Report on Form 8-K filed with the SEC on July 29, 2025. On October 8, 2025, the Company and Altanine executed an amendment to the Altanine Merger Agreement ~~(See Note 6 – Subsequent Events)~~.

Professional Services Agreement

On July 28, 2025, the Company executed Addendum #3 to the Professional Services Agreement dated March 21, 2024, in effect between Profesco, Inc., Terrence M. Tierney and the Company (the “Services Agreement”).

Polomar, Profesco and Tierney agree as follows:

1. The ServiceAgreement shall be extended through August 31, 2025. 2. Total compensation for the period commencing on April 1, 2025, through August 31, 2025, shall be at a flat rate of sixty-four thousand and 00/100 dollars ($64,000.00) plus reasonable approved expenses. 3. Profesco shall issue to Polomar semi-monthly invoices for services rendered pursuant to the Agreement. 4. Tierney shall continue to serve as the President, interim CEO and Secretary of Polomar. 5. The remaining terms of the Agreement shall remain unchanged and in full effect.

Employment Agreement

Effective September 15, 2025, the Company has entered into an Executive Employment Agreement (“Tierney Employment Agreement”) with Terrence M. Tierney. Mr. Tierney shall serve as the Company’s President, Chief Executive Officer and Secretary.

Mr. Tierney’s employment is considered “at-will”, ~~earn~~and ahe ~~salary~~will ofbe ~~$27~~entitled to benefits offered by Polomar to other senior executive employees,~~750~~ ~~per~~including ~~month~~health insurance, paid leave, employee stock options, and ~~will~~participation in any 401K plan offered by Polomar. beMr. ~~eligible~~Tierney is to receive ana ~~annual~~sign-on ~~discretionary~~ bonus of 125,000 shares ~~with~~of Polomar’s common stock vesting over a ~~target~~five-month 5period, ~~annual~~and ~~bonus~~1,000,000 ten-year non-qualified options to purchase Polomar’s common stock at a strike price of ~~seventy-five~~$.20 ~~percent~~per ~~(75%)~~share. As of ~~his~~March ~~base~~31, ~~salary~~2026, inthe Company has issued 25,000 ~~accordance~~shares ~~with~~to ~~Polomar’s~~Mr. ~~compensation~~Tierney ~~policy~~pursuant ~~and~~to asthe ~~determined~~terms byof ~~Polomar’s~~the ~~Compensation~~Tierney Employment ~~Committee~~Agreement. As of the date of this filing Mr. Tierney has not exercised any of his options.

Mr. Tierney’s employment is considered “at-will”, and he will be entitled to benefits offered by Polomar to other senior executive employees, including health insurance, paid leave, employee stock options, and participation in any 401K plan offered by Polomar. Mr. Tierney is to receive a sign-on bonus of 125,000 shares of Polomar’s common stock vesting over a five-month 5 period, and 1,000,000 ten-year non-qualified options to purchase Polomar’s common stock at a strike price of $.20 per share. As of September 30, 2025, the Company has issued 25,000 shares to Mr. Tierney pursuant to the terms of the Tierney Employment Agreement. As of the date of this filing Mr. Tierney has not exercised any of his options.

In accordance with the terms of the Tierney Employment Agreement, Mr. Tierney will be eligible to receive severance benefits upon termination of his employment by Polomar without cause or upon his resignation for good reason, including accelerated vesting of his employee stock options, a lump sum payment, and reimbursement of health insurance premiums. Mr. Tierney will also be entitled to certain severance benefits upon his termination in the event of a change in control of Polomar, including a lump sum payment and accelerated vesting of his employee stock options.

Mr. Tierney will have rights to indemnification and directors’ and officers’ liability insurance maintained by Polomar. Pursuant to the terms of the Tierney Employment Agreement the Company and Mr. Tierney have agreed to a November 1, 2025, “Start Date”.

On May 12, 2026, the Company and Mr. Tierney executed the First Amendment to the Executive Employment Agreement dated September 15, 2025 (See Note 6 – Subsequent Events)

The Company’s address is 32866 US Hwy. 19 N, Palm Harbor, FL 34684.

F-10

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of presentation

The accompanying unaudited condensed financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the period presented have been reflected herein.

It is management’s opinion, however, that all material adjustments (consisting of normal and recurring adjustments) have been made which are necessary for a fair financial statements presentation. The results for the interim period are not necessarily indicative of the results to be expected for the year.

Use of estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ significantly from those estimates.

Cash and cash equivalents

For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value. The Company did not have any cash equivalents as of ~~September~~March 3031, ~~2025~~2026, and December 31, ~~2024~~2025.

Stock-based compensation

The Company follows ASC 718-10, “Stock Compensation”, which addresses the accounting for transactions in which an entity exchanges its equity instruments for goods or services, with a primary focus on transactions in which an entity obtains employee services in share-based payment transactions. ASC 718-10 is a revision to SFAS No. 123, “Accounting for Stock-Based Compensation,” and supersedes Accounting Principles Board (“APB”) Opinion No. 25, “Accounting for Stock Issued to Employees,” and its related implementation guidance. ASC 718-10 requires measurement of the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). Incremental compensation costs arising from subsequent modifications of awards after the grant date must be recognized.

Inventory

Inventories are stated at the lower of cost or market, with cost determined on an average-cost basis. Inventory includes raw materials and finished goods of $208,981 as of March 31, 2026.

Earnings per share

The Company follows ASC Topic 260 to account for the earnings per share. Basic earnings per common share (“EPS”) calculations are determined by dividing net income by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. During periods when common stock equivalents, if any, are anti-dilutive they are not considered in the computation.

Revenue recognition

The Company recognizes revenue in accordance with generally accepted accounting principles as outlined in the Financial Accounting Standard Board’s (“FASB”) Accounting Standards Codification (“ASC”) 606, Revenue From contracts with Customers, which requires that five basic criteria be met before revenue can be recognized: (i) identify the contract with the customer; (ii) identity the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price; and (v) recognize revenue when or as the entity satisfied a performance obligation. Revenue from the sale of goods is recognized when all the following conditions are satisfied:

Revenue from the sale of goods is recognized when all the following conditions are satisfied:

Identification of the Contract: The Company identifies a contract with a customer when an agreement exists that creates enforceable rights and obligations for both parties

Identification of Performance Obligations: The Company identifies the distinct performance obligations within each contract. A performance obligation is a promise to transfer to the customer a distinct good or service (or a bundle of goods or services) that is separately identifiable from other promises in the contract.

F-11

Determination of Transaction Price: The transaction price is determined based on the consideration to which the company expects to be entitled in exchange for transferring goods to the customer.

Allocation of Transaction Price: The transaction price is allocated to each performance obligation based on its standalone selling price.

Recognition of Revenue: Revenue is recognized when control of the goods is transferred to the customer, which generally occurs at a point in time when the goods are shipped or delivered, and the customer obtains legal title. For contracts that include multiple performance obligations, revenue is allocated to each performance obligation based on its relative standalone selling price. If the standalone selling price is not directly observable, the Company estimates it using appropriate valuation techniques, such as the adjusted market assessment, expected cost plus margin, or residual approach, depending on the nature of the performance obligation.

Fair value of financial instruments

The Company measures fair value in accordance with ASC 820 - Fair Value Measurements. ASC 820 defines fair value and establishes a three-level valuation hierarchy for disclosures of fair value measurements. ASC 820 establishes a framework for measuring fair value in generally accepted accounting principles and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, ASC 820 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by ASC 820 are:

Level 1 - Inputs are unadjusted, quoted prices in active markets for identical assets or liabilities at the measurement date.

Level 2 - Inputs (other than quoted market prices included in Level 1) are either directly or indirectly observable for the asset or liability through correlation with market data at the measurement date and for the duration of the instrument’s anticipated life.

Level 3 - Inputs reflect management’s best estimate of what market participants would use in pricing the asset or liability at the measurement date. Consideration is given to the risk inherent in the valuation technique and the risk inherent in the inputs to the model. Valuation of instruments includes unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities.

As defined by ASC 820, the fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale, which was further clarified as the price that would be received to sell an asset or paid to transfer a liability (“an exit price”) in an orderly transaction between market participants at the measurement date.

The reported fair values for financial instruments that use Level 2 and Level 3 inputs to determine fair value are based on a variety of factors and assumptions. Accordingly, certain fair values may not represent actual values of the Company’s financial instruments that could have been realized as of December 31, 2023, or that will be recognized in the future, and do not include expenses that could be incurred in an actual settlement. The carrying amounts of the Company’s financial assets and liabilities, such as cash, accounts receivable, receivables from related parties, prepaid expenses and other, accounts payable, accrued liabilities, and related party and third-party notes payables approximate fair value due to their relatively short maturities. The Company’s notes payable to related parties approximates the fair value of such instrument based upon management’s best estimate of terms that would be available to the Company for similar financial arrangements at ~~September~~March 3031, ~~2025~~2026, and December 31, ~~2024~~2025.

Intellectual Property

We capitalize external costs, such as filing fees and associated attorney fees, incurred to obtain issued patents, knowhow and patent license rights. We expense costs associated with maintaining and defending patents subsequent to their issuance in the period incurred. We amortize capitalized intellectual property on a straight-line basis over 10 years, which represents the estimated useful lives of the patents, know-how and patent license rights. The ten-year estimated useful life is based on our assessment of such factors as: the integrated nature of the portfolios being licensed, the overall makeup of the portfolio over time, and the length of license agreements for such patents. We assess the potential impairment to all capitalized net intellectual property costs when events or changes in circumstances indicate that the carrying amount of our patent portfolio may not be recoverable.

The carrying value of intellectual property as of ~~September~~March 3031, ~~2025~~2026, is $~~8,761,501~~0 which is included within “Other Assets” in the ~~consolidated~~ consolidated balance sheets.

F-12

Goodwill and Other Intangible Assets

Goodwill

Goodwill is recorded as the difference, if any, between the aggregate consideration paid for an acquisition and the fair value of the net tangible and identified intangible assets acquired under a business combination. The Company reviews impairment of goodwill at least annually and more frequently if there are signs of impairment. The Company first assesses qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether a quantitative goodwill impairment test is necessary. If the Company concludes it is more likely than not that the fair value of a reporting unit exceeds its carrying amount, the Company need not perform the quantitative assessment.

If based on the qualitative assessment, the Company believes it is more likely than not that the fair value of a reporting unit is less than its carrying value, a quantitative assessment test is required to be performed. This assessment requires the Company to compare the fair value of each reporting unit to its carrying value including allocated goodwill. The Company determines the fair value of its reporting units generally using a combination of the income and market approaches. The income approach is estimated through the discounted cash flow method based on assumptions about future conditions such as future revenue growth rates, new product and technology introductions, gross margins, operating expenses, discount rates, future economic and market conditions, and other assumptions. The market approach estimates the fair value of the Company’s equity by utilizing the market comparable method which is based on revenue multiples from comparable companies in similar lines of business. If the carrying value of a reporting unit exceeds the reporting unit’s fair value, a goodwill impairment charge will be recorded for the difference up to the carrying value of goodwill.

Other Intangible Assets

Intangible assets consist of Polomeds.com; Polomarhs.com. Refer to the above Intellectual Property section for more information on acquired patents, know-how, patent license rights and existing technology. We make judgments about the recoverability of acquired finite-lived intangible assets whenever facts and circumstances indicate that the useful life is shorter than originally estimated or that the carrying amount of assets may not be recoverable. If such facts and circumstances exist, we assess recoverability by comparing the projected undiscounted net cash flows associated with the related asset or group of assets over their remaining lives against their respective carrying amounts. Impairments, if any, are based on the excess of the carrying amount over the fair value of those assets. If the useful life is shorter than originally estimated, we would accelerate the rate of amortization and amortize the remaining carrying value over the new shorter useful life.

The carrying value of Other Intangible Assets as of ~~September~~March 3031, ~~2025~~2026, was $~~225,000,~~0 which is included within “Other Non-Current Assets” in the consolidated balance sheets.

Going Concern

The accompanying consolidated condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business.

Management evaluated all relevant conditions and events that are reasonably known or reasonably knowable, in the aggregate, as of the date the consolidated condensed financial statements are issued and determined that substantial doubt exists about the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern is dependent on the Company’s ability to generate revenues and raise capital. The Company has not generated revenues to provide sufficient cash flows to enable the Company to finance its operations internally. As of ~~September~~March 3031, ~~2025~~2026, the Company had $3887,~~854~~ 818 cash on hand. As of ~~September~~March 3031, ~~2025~~2026, the Company has an accumulated deficit of $413,~~623~~637,~~356~~645. For the ~~nine~~three months ended ~~September~~March 3031, ~~2025~~2026, the Company had a net loss of $125,~~712,193~~ 377 and cash used in operations of $~~586~~34,~~016.~~ 376 These factors raise substantial doubt about the Company’s ability to continue as a going concern within one year from the date of filing.

Over the next twelve months, management plans to raise additional capital upon the closing of the Altanine Merger transaction, invest its working capital resources in Polomar’s pharmacy operations and in other potential business opportunities. However, there is no guarantee the Company will raise sufficient capital to continue operations. The condensed unaudited financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

F-13

Recent accounting pronouncements

InRecent ~~November~~accounting ~~2023,~~pronouncements ~~the FASB~~ issued ~~ASU~~by ~~2023-07,~~the ~~Segment~~Financial ~~Reporting~~Accounting ~~(Topic~~Standards ~~280): Improvements to Reportable Segment Disclosures. The amendments in this ASU require disclosures~~Board, onincluding anits ~~annual~~Emerging ~~and~~Issues ~~interim~~Task ~~basis~~Force, ~~of significant segment expenses that are regularly provided to~~ the ~~chief~~American ~~operating~~Institute ~~decision maker (“CODM”), as well as the aggregate amount~~ of ~~other~~Certified ~~segment~~Public ~~items~~Accountants, ~~included in the reported measure of segment profit or loss. This ASU requires that a public entity disclose the title~~ and ~~position of~~ the ~~CODM~~SEC, ~~and~~did annot ~~explanation of how the CODM uses the reported measure(s) of segment profit~~ or ~~loss~~are innot ~~assessing~~believed ~~segment~~by ~~performance~~management ~~and deciding how~~ to allocate resources. This ASU is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years, with early adoption permitted. The amendments in this ASU should be applied retrospectively to all prior periods presented in the financial statements. The Company adopted the ASU and determined that its adoption did not have a material impact on the Company’s ~~condensed consolidated~~ ~~financial~~present ~~statements~~or ~~and~~future ~~related~~consolidated ~~disclosures. As defined in the ASU, operating segments are components of an enterprise about which discrete~~ financial ~~information~~statement ispresentation ~~regularly~~or ~~provided to the CODM in making decisions on how to allocate resources and assess performance for the organization~~disclosures. The Company operates and manages its business as one reportable and operating segment. The Company’s CODM is the Chief Executive Officer. The Company’s CODM reviews condensed consolidated operating results to make decisions about allocating resources and assessing performance for the entire Company.

In ~~January~~November ~~2025~~2024, the ~~FASB~~Financial ~~issued~~Accounting ~~ASU~~Standards ~~2025-01~~Board to(FASB) ~~clarify~~issued ~~the~~Accounting ~~effective~~Standards ~~date~~Update of (ASU) 2024-03, Disaggregation of Income ~~statement~~Statement –Expenses, ~~Reporting~~and ~~Comprehensive Income~~in –January ~~Expense~~2025, ~~Disaggregation~~the ~~Disclosures~~FASB ~~(Subtopic~~issued ~~220~~ASU 2025-~~40):~~01, ~~Disaggregation~~Clarifying ofthe ~~Income~~Effective ~~Statement~~Date ~~Expenses.~~ (“ASU 2025-01”). ~~requires PBEs~~The amendments are intended to ~~adopt~~enhance ~~the~~disclosures regarding an entity’s costs and expenses by requiring additional disaggregated information disclosures about certain income statement expense line items. The amendments, ofas clarified by ASU ~~2024~~2025-0301, are ineffective ~~annual~~for ~~reporting~~fiscal ~~periods~~years beginning after December 15, 2026, and interim periods within ~~annual~~ ~~reporting~~fiscal ~~periods~~years beginning after December 15, 2027, for public business entities only. Early adoption ofis ~~ASU~~permitted. ~~2024-03~~The Company is ~~permitted~~currently evaluating the effect of this pronouncement on its disclosures.

In ~~May~~January of 2025, the FASB issued ASU 2025-0401 to clarify the ~~accounting~~effective ~~treatment~~date of ~~share~~ASU 2024-~~based~~03 ~~compensation~~Income ~~payable~~statement to– aReporting ~~customer~~Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. ~~The~~ASU ~~Company~~2025-01 requires ~~has~~PBEs ~~not~~to ~~engaged~~adopt inthe ~~providing~~amendments ~~share~~of ASU 2024-~~based~~03 ~~compensation~~in toannual areporting ~~customer~~periods beginning after December 15, 2026, and ~~does~~interim ~~not~~periods ~~presently~~within annual ~~anticipate~~reporting ~~doing~~periods sobeginning after December 15, 2027. Early adoption of ASU 2024-03 is permitted. The Company is currently evaluating the effect of this pronouncement on its disclosures.

In July of 2025, the FASB issued ASU 2025-05, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Losses. This ASU update provides (1) all entities with a practical expedient and (2) entities other than public business entities with an accounting policy election when estimating expected credit losses for current accounts ~~receivable~~ receivable and current contract assets arising from transactions accounted for under Topic 606. This ASU is effective for annual reporting periods beginning after December 15, 2025. The Company is currently evaluating the effect of this pronouncement on its disclosures.

In ~~September~~November of 2025, the FASB issued ASU 2025-0608, ~~Goodwill~~Financial ~~and Other – Internal~~Instruments-~~Use~~Credit ~~Software~~Losses (~~Subtopic~~Topic ~~350-40~~326):, ~~Targeted~~Purchased ~~Improvements to~~Loans. ~~for~~This ~~the~~ASU ~~Accounting~~expands the population of ~~Internal~~acquired financial assets subject to the gross-~~Use~~up ~~Software.~~approach ~~This~~in ~~ASU~~Topic ~~provides~~326. Specifically, loans (1other than credit cards) acquired ~~entities~~without ~~remove~~credit ~~all~~deterioration ~~references~~and todeemed ~~prescriptive~~seasoned are purchase seasoned loans and ~~sequential~~accounted ~~software~~for using the gross-up ~~development~~approach ~~stages~~at ~~(referred~~acquisition. toThe asCompany ~~“project~~had ~~stages”)~~not ~~throughout~~engaged ~~Subtopic~~in ~~350-40~~any purchased loan transactions and does not presently anticipate doing so.

In ~~September~~December of 2025, the FASB issued ASU 2025-0711, ~~Derivatives and~~Interim ~~Hedging~~Reporting (Topic ~~815~~270), ~~and Revenue from Contracts with Customers (Topic 606): Derivatives~~ Narrow-Scope ~~Refinements~~Improvements. ~~and~~This ~~Scope~~ASU ~~Clarification~~consolidates ~~for~~required ~~Share-Based~~interim ~~Noncash~~disclosures ~~Consideration~~into ~~from~~ a ~~Customer~~single, inaccessible alist ~~Revenue~~within ~~Contract~~ASC 270. This ASU ~~(1)~~applies ~~refines the~~to ~~scope of the guidance on derivatives in ASC 8152 (Issue 1) and (2) clarifies the~~interim ~~guidance~~reporting onperiods ~~share-based~~within ~~payments~~annual ~~from~~reporting aperiods ~~customer~~beginning inafter ~~ASC~~December ~~606~~15, ~~(Issue 2)~~2027. The ~~ASU~~Company is ~~intended~~currently toevaluating ~~address concerns about~~ the ~~application~~ effect of ~~derivative~~this ~~accounting~~pronouncement ~~to contracts that have features based~~ on ~~the~~its ~~operations or activities of one of the parties to the contract and to reduce diversity in the accounting for share-based payments in revenue contracts~~disclosures.

In December of 2025, the FASB issued ASU 2025-12, Codification Improvements. This ASU addresses issues to refine U.S. GAAP, including clarifying diluted EPS calculations during losses, refining derivative scope, correcting technical errors in financial statement descriptions, and amending share-based consideration payable to customers, diluted EPS and lease receivables. This ASU applies to fiscal years beginning after December 15, 2026, including interim periods within those fiscal years. The Company is currently evaluating the effect of this pronouncement on its disclosures.

In January of 2026, the FASB issued ASU 2026-1, Equity (Topic 505) Initial Measurement of Paid-in-Kind Dividends on Equity-Classified Preferred Stock. This ASU addresses how an issuer should initially measure paid-in-kind (PIK) on equity-classified preferred stock. The amendments in this update require that PIK dividends in equity-classified preferred stock be initially measured on the PIK dividend rate stated in the preferred stock agreement. This ASU is effective for annual reporting periods beginning after December 15, 2026. The Company i will adopt the provisions of this ASU beginning with annual report for the period ending on December 31, 2026.

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

F-14

NOTE 3 – RELATED PARTY TRANSACTIONS

Due to related party

On August 13, 2024, as amended on November 8, 2024, Polomar ~~Specialty~~ Pharmacy, ~~LLC~~ entered into a Promissory Note and Loan Agreement with ~~Polomar~~ ~~Pharmacy as the borrower and~~ Reprise Management, Inc. (“Reprise”) as the ~~Lender~~lender (the “Reprise Note”). Pursuant to the Reprise Note, Reprise agreed to loan to Polomar Pharmacy up to $700,000 in one or more advances from time to time. An initial draw under the Reprise Note in the amount of $522,788 was made, which funds were used to repay all amounts due to Reprise pursuant to prior undocumented loans provided by Reprise to Polomar Pharmacy. OnAs of June 30, 2025, the outstanding principal amount of the Reprise Note was $808,875.30 plus accrued interest of $88,674.44. Also, on June 30, 2025, Reprise exchanged $300,000 of the amount due and owing under the Reprise Note for 60 shares of the Company’s newly designated and issued Series A Convertible Preferred Stock. The Reprise Note was amended on July 2, 2025 (the “2nd Amendment”), providing that the remaining principal balance of $597,549.74 of the Reprise Note shall be subject to an annual interest rate of 12% and all outstanding principal and accrued interest shall be due and payable on or before July 31, 2027. AsReprise owns or controls approximately 7% of ~~September~~the 30Company and is an affiliate of Daniel Gordon and GLD Partners, ~~2025~~LP. (“GLDLP”). Mr. Gordon is the President of Reprise and the majority shareholder of GLD Management, Inc. (“GLD Management”), the ~~outstanding~~general ~~principal~~partner ~~amount~~of GLDLP, affiliates of which own CWR, and, as such, may be deemed to beneficially own shares held directly by CWR. As of March 31, 2026, the Reprise Note had ~~was~~a ~~$686~~total balance,~~403.74~~ ~~plus~~inclusive of accrued interest, of $18652,~~815~~584.

Reprise is an affiliate of Daniel Gordon and GLDLP. Mr. Gordon is the President of Reprise and the majority shareholder of GLD Management, Inc., the general partner of GLDLP, affiliates of which own CWR, and, as such, may be deemed to beneficially own shares held directly by CWR.

Effective as of August 16, 2024, we entered into a Promissory Note and Loan Agreement (the “CWR Note”), as the borrower, with CWR 1, LLC as the lender (“Lender” or “CWR”). Pursuant to the CWR Note, CWR agreed to loan to the Company up to $250,000 in one or more advances from time to time. An initial draw under the Note in the amount of $157,622.56 was made, which funds are being used to repay the Lender all amounts due to Lender pursuant to prior undocumented loans provided by Lender to the Company. As of June 30, 2025, the outstanding principal amount of the Note was $450,000, inclusive of all accrued interest. On July 2, 2025, the Company and Lender executed an amendment to the CWR Note (“First Amendment”), effective as of June 30, 2025, the Lender exchanged the Note for 90 shares of the Company’s Series A Convertible Stock. The Company considers the CWR Note paid in full as of June 30, 2025.

On January 31, 2025, Daniel Gordon, an affiliate of the Company, personally loaned the Company the sum of $10,000. As of April 1, 2025, the loan has been repaid in full.

Related Party Loans

On July 21, 2025, the Company entered into a new Promissory Note and Loan Agreement with CWR (“CWR Note II”).

The Note incorporates the following material terms:

● The Company may draw up to $150,000 per the terms of the CWR Note II. The Company is required to meet certain milestones as more fully described in the Note in order to draw funds from CWR. ● The CWR Note II shall mature and be payable in full on or before October 31, 2025, or immediately upon other events as disclosed in the CWR Note II. ● The initial interest rate shall be 12% APR accruing on a calendar quarterly basis. In the event the CWR Note II is not paid in full on or before October 31, 2025, then the interest rate shall be equal to the prime interest rate as published on the first day of each month in the Wall Street Journal – Money Rates plus 7%.

The CWR Note II shall mature and be payable in full on or before October 31, 2025, or immediately upon other events as disclosed in the CWR Note II.

The initial interest rate shall be 12% APR accruing on a calendar quarterly basis. In the event the CWR Note II is not paid in full on or before October 31, 2025, then the interest rate shall be equal to the prime interest rate as published on the first day of each month in the Wall Street Journal – Money Rates plus 7%.

All other material terms of CWR Note II remain unchanged.

~~As of~~The ~~September~~Company ~~30,~~drew ~~2025,~~a ~~the~~total ~~Company~~of ~~has~~$248,000 ~~received draws~~ pursuant to the terms of the ~~Amended~~CWR II Note IIand inhas ~~the~~repaid ~~amount~~a total of $~~172~~263,~~136~~033.1694, ~~plus~~inclusive of all interest and fees. As of March 31, 2026, the CWR Note II had an outstanding principal balance, including accrued interest of $~~2,152~~0.

CWR, an affiliate of the Company, owns approximately 18% of the issued and outstanding shares of the common stock of the Company. Daniel Gordon, CWR’s manager controls or beneficially owns approximately 24% of the issued and outstanding common stock of the Company; therefore, Mr. Gordon has voting control over approximately 42% of the issued and outstanding shares of the Company’s common stock.

On July 28, 2025, the Company entered into a Promissory Note and Loan Agreement (the “Profesco Note”) with Profesco Holdings, LLC., a Michigan limited liability company (“Profesco Holdings”).

The Note incorporates the following material terms:

	●	The Company may draw up to $100,000 per the terms of the Note.

	●	The Note shall mature and be payable in full on or before October 31, 2025, or immediately upon other events as disclosed in the Note. The initial interest rate shall be 12% APR accruing on a calendar quarterly basis. In the event the Note is not paid in full on or before October 31, 2025, then the interest rate shall be equal to the prime interest rate as published on the first day of each month in the Wall Street Journal – Money Rates plus 7%.

On November 17, 2025, the Company and Profesco Holdings executed an amendment to the Profesco Note (the “Profesco First Amendment”).

● The Profesco First Amendment increased the principal amount that the Company may draw upon by $100,000 (the “Profesco Additional Principal”) to $200,000. ● The Profesco Additional Principal shall be subject to a 3% origination fee per draw. The annual interest rate to be charged on the Additional Principal shall be 15%, simple interest. The Profesco First Amendment contains provisions for repayment of the Profesco Note between November 1, 2025, and December 31, 2025. ● Any remaining principal due and owing after on or after January 1, 2026, shall be subject to an 18% annual interest rate.

Terrence M. Tierney, the Company’s interim CEO, President and Secretary and a director of the Company, is the sole member and manager of Profesco Holdings.

As of ~~September~~March 3031, ~~2025~~2026, the ~~Company~~Profesco ~~has~~Note ~~received~~had ~~draws~~an ~~pursuant~~outstanding tobalance, ~~the~~including ~~terms~~accrued ofinterest ~~the Note in the aggregate amount~~ of $~~114~~166,~~878~~368.~~36.~~

Other Related Party Transactions

In January of 2026 Polomar Specialty Pharmacy purchased 67,800 doses of Wafesil^TM, a compounded sublingual sildenafil formulation from Orion Specialty Labs, LLC (“Orion”), an FDA registered 503(b) outsourcing facility and the exclusive U.S. distributor of Wafesil. The total amount of the purchase was $122,062.50, additionally, Polomar received 4,200 sample doses of the medication. The wholesale value of the purchase is approximately $245,000. Orion’s sole member is GLD Partners, LP which is controlled by Dan Gordon an affiliate of the Company.

F-15

NOTE 4 – INCOME TAXES

The components of the Company’s provision for federal income tax for the ~~years~~periods ended ~~September~~March 3031, ~~2025~~2026 and ~~2024~~2025 consist of the following:

SCHEDULE OF FEDERAL INCOME TAX

	September 30,			September 30,
	March 31, 2026			March 31, 2025
	2025			2024
Federal income tax benefit attributable to:
Current operations	$	413,~~623~~637,~~356~~645		$	21,~~192~~730,~~373~~298
Less: valuation allowance		(413,~~623~~637,~~356~~645	)		(21,~~192~~730,~~373~~298	)
Net provision for federal income taxes	$	-		$	-

The cumulative tax effect at the expected rate of 21% of significant items comprising our net deferred tax amount is as follows:

SCHEDULE OF DEFERRED TAX ~~AMOUNT~~ASSETS

	September 30,			September 30,
	March 31, 2026			March 31, 2025
	2025			2024
Deferred tax asset attributable to:
Net operating loss carryover	$	~~970~~2,863,905		$	~~460~~363,~~398~~363
Less: valuation allowance		(~~970~~2,863,905	)		(~~460~~363,~~398~~363	)
Net deferred tax asset	$	-		$	-

Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards of approximately $13,637,645 as of March 31, 2026, for federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carry forwards may be limited as to use in future years.

NOTE 5 – STOCKHOLDERS’ DEFICIT

The Company is authorized to issue 295,000,000 authorized shares of common stock with a par value of $0.001 as of ~~September~~March 3031, ~~2025~~2026, and ~~2024~~2025, respectively. The Company had 28,~~019~~053,~~624~~090 and 27,657,679 issued and outstanding shares of common stock as of ~~September~~March 3031, ~~2025~~2026, and ~~2024~~2025, respectively.

The Company ~~previously~~also ~~had~~has 5,000,000 authorized shares of “blank check” preferred stock. ~~with~~As aof ~~par~~March ~~value~~31, ~~of $0.001~~2026, ~~which~~ the Company ~~had~~has designated as1000 shares of Series A Convertible Preferred Stock ($.001 par Asvalue) (the “Series A Preferred”) and has issued 150 shares of ~~December~~the ~~31,~~Series ~~2023~~A Preferred. On May 15, ~~500~~2026,~~000~~ the Company issued seven additional shares of Series A ~~Preferred~~Convertible Preferred Stock ~~were~~to ~~issued~~CWR ~~and~~1, ~~outstanding.~~LLC Invalued ~~conjunction with~~at ~~the~~$5,000 ~~Merger~~per ~~and~~share pursuant to the Series A ~~Preferred~~Convertible Stock designation in satisfaction of a portion of the ~~500,000~~dividends ~~issued~~due CWR and ~~outstanding~~four additional shares ~~were~~of ~~converted~~Series ~~into~~A 10Convertible Preferred Stock to Reprise Management,~~000~~ Inc. valued at $5,000 ~~(pre-split)~~ ~~shares~~per share pursuant to the Series A Convertible Stock designation in satisfaction of a portion of the ~~Company’s~~dividends ~~common~~due ~~stock~~Reprise. (See Note 6 – Subsequent Events).

The Company also has 5,000,000 authorized shares of “blank check” preferred stock. As of September 30, 2025, the Company has designated 500 shares of Series A Convertible Preferred Stock ($.001 par value) (the “Series A Preferred”) and has issued 150 shares of the Series A Preferred.

NOTE 6 – SUBSEQUENT EVENTS

On April ~~October 8~~23, ~~2025~~2026, ~~Polomar~~the ~~Health~~Company ~~Services~~received a letter from counsel representing ForHumanity Health, Inc. ~~(the~~ (“~~Company~~FHH”) ~~entered~~alleging, ~~into~~inter alia, athat ~~First~~the ~~Amendment~~Company tomade ~~Agreement~~intentional false representations and ~~Plan~~fraudulent ofmisrepresentations ~~Merger~~that ~~and~~FHH ~~Reorganization~~relied (upon to enter into the March 12, 2025, Product Fulfillment and Distribution Agreement (“~~Amendment~~Agreement”)~~, which~~ ~~amended~~between the ~~Agreement~~Company and ~~Plan~~FHH. The letter provides notice to the Company of ~~Merger~~FHH’s intention to terminate and ~~Reorganization~~rescind (the ~~“Merger~~ Agreement~~”),~~. ~~dated~~FHH asadditionally ofalleges ~~July~~that 23it has suffered damages in excess of $20,000,000 ~~2025~~and FHH has demanded a payment of $2,000,000 bywithin 10 days of the date of the letter in full and ~~among~~final ~~the~~settlement of its alleged claims. The Company, ~~Polomar~~believes ~~Merger~~FHH’s ~~Sub,~~claims ~~Inc~~are without merit., aThe ~~Nevada~~Company ~~corporation~~believes ~~and~~that ~~wholly~~FHH ~~owned~~is ~~subsidiary~~in breach of its financial obligations to the Company, as of the date this filing and ~~Altanine~~intends ~~Inc.,~~to issue a Notice of Default if the parties are unable to timely resolve ~~Nevada~~the ~~corporation~~matter.

~~The Amendment amended the Merger Agreement to~~On ~~provide~~May ~~that~~12, ~~the~~2026, ~~“Exchange Ratio” shall mean~~ the ~~exchange ratio of one share of Parent Common Stock (as defined in the Merger Agreement) for each share of~~ Company ~~Common Stock (as defined in the Merger Agreement)~~ and ~~five~~Terrence ~~shares~~Tierney ofexecuted ~~Parent Preferred Stock (as defined in~~ the ~~Merger~~First ~~Agreement)~~Amendment ~~for~~to ~~each share of Company Preferred Stock (as defined in~~ the ~~Merger~~Executive Employment Agreement), ~~subject~~dated toSeptember ~~adjustment~~15, 2025.

On May ~~October 23~~15, ~~2025~~2026, pursuant to the ~~Company~~terms ~~extended~~of the ~~due~~Series A Convertible Preferred Stock Designation the Company issued dividends to CWR 1, ~~date~~LLC ~~for~~in the ~~remaining~~amount of $5035,213 consisting of $35,000 of ~~initial~~PIK ~~exclusivity~~dividends ~~payment~~equal ~~that~~to ~~was~~an ~~due~~additional seven (7) shares of Series A Convertible Preferred Stock and $213.00 in cash. Also on ~~October~~May 2415, ~~2025~~2026, the Company issued dividends to ~~November~~Reprise 21Management, ~~2025,~~Inc. ~~and~~in the ~~remaining~~amount of $~~500~~23,476 consisting of $20,000 ~~exclusivity~~of ~~payment~~PIK isdividends ~~expected~~equal to bean ~~received~~additional onfour or(4) ~~before~~shares ~~December~~of 31Series A Convertible Preferred Stock and $3,476 in ~~2025~~cash.

On October 29, 2025, pursuant to the terms of the September 15, 2025, Executive Employment Agreement between the Company and Mr. Tierney, the Company and Mr. Tierney mutually agreed that Mr. Tierney’s “Start Date” would be November 1, 2025.

On October 29, 2025, the Company and Profesco, Inc. agreed to Addendum #4 to the Professional Services Agreement in effect between the Company, Profesco, Inc. and Mr. Tierney extending the agreement through October 31, 2025. The Addendum provides total compensation in the amount of $32,000 plus reasonable expenses for the period September 1, 2025, through October 31, 2025.

On November 15, 2025, the Company issued 16,667 shares of the Company’s common stock to Gabriel Del Virginia in fulfillment of the Company’s obligations pursuant to Mr. Del Virginia’s Director Services Agreement.

On November 15, 2025, the Company issued 16,799 shares of the Company’s common stock to David Spiegel in fulfillment of the Company’s obligations pursuant to Mr. Spiegel’s Director Services Agreement.

On November 17, 2025, the Company and Profesco Holdings executed an amendment to the Profesco Note (the “Profesco First Amendment”). The Profesco First Amendment increased the principal amount that the Company may draw upon by $100,000 (the “Profesco Additional Principal”) to $200,000. The Profesco Additional Principal shall be subject to a 3% origination fee per draw. The annual interest rate to be charged on the Additional Principal shall be 15%, simple interest. The Profesco First Amendment contains provisions for repayment of the Profesco Note between November 1, 2025, and December 31, 2025. Any remaining principal on or after January 1, 2026, shall be subject to an 18% annual interest rate.

F-16

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations - Forward-Looking Statements

This quarterly report contains forward-looking statements. Forward-looking statements are projections of events, revenues, income, future economic performance or management’s plans and objectives for our future operations. In some cases, you can identify forward-looking statements by terminology such as “may”, “should”, “expects”, “plans”, “anticipates”, “believes”, “estimates”, “predicts”, “potential” or “continue” or the negative of these terms or other comparable terminology. These statements are only predictions and involve known and unknown risks, uncertainties and other factors, including the risks in the section entitled “Risk Factors” and the risks set out below, any of which may cause our or our industry’s actual results, levels of activity, performance or achievements to be materially different from any future results, levels of activity, performance or achievements expressed or implied by these forward- looking statements. These risks include, by way of example and not in limitation:

	●	the uncertainty of profitability based upon our history of losses;
	●	legislative or regulatory changes concerning platforms with data about companies;
	●	risks related to failure to obtain adequate financing on a timely basis and on acceptable terms to continue as going concern;
	●	risks related to our operations and uncertainties related to our business plan and business strategy;
	●	changes in economic conditions;
	●	uncertainty with respect to intellectual property rights, protecting those rights and claims of infringement of other’s intellectual property;
	●	competition; and
	●	cybersecurity concerns.

This list is not an exhaustive list of the factors that may affect any of our forward-looking statements. These and other factors should be considered carefully, including those contained in our Annual Report on Form 10-K for the fiscal year ended December 31, ~~2024~~2025, in each case under “Risk Factors,” and readers should not place undue reliance on our forward-looking statements. Forward looking statements are made based on management’s beliefs, estimates and opinions on the date the statements are made, and we undertake no obligation to update forward-looking statements if these beliefs, estimates and opinions or other circumstances should change. Although we believe that the expectations reflected in the forward-looking statements are reasonable, we cannot guarantee future results, levels of activity, performance or achievements.

Except as required by applicable law, including the securities laws of the United States, we do not intend to update any of the forward-looking statements to conform these statements to actual results. Our financial statements are stated in United States dollars (US$) and are prepared in accordance with United States Generally Accepted Accounting Principles.

Company Overview

The Company operates Polomar Specialty Pharmacy, LLC, a State of Florida licensed retail compounding pharmacy, located in Palm Harbor, FL, pursuant to license # PH35196 (“Polomar Pharmacy”). Polomar Pharmacy is also licensed as a Special Sterile Compounding Pharmacy, permit #PH35277, which authorizes the licensed entity to dispense injectable and other sterile compounds (eye drops, infused therapeutics) upon receipt of a valid prescription. The compounding facility operates pursuant to guidelines established under Sec. 503A “Compounding Pharmacy” of the Federal Food, Drug and Cosmetic Act. Section 503A authorizes the licensed entity to manufacture compounded drugs and fulfill prescriptions provided to it by state licensed physicians and other licensed healthcare professionals including physician assistants and nurse practitioners. The Company is presently licensed and authorized to fulfill and deliver compounded prescribed medications in 30 28 states. Polomar Pharmacy is actively seeking licenses and authorization ~~to operate~~ in other states and expects to be able to provide ~~prescription~~ prescription medications in additional U.S. states byduring the ~~end~~third quarter of ~~2025 and early~~ 2026.

Prior to the September 30, 2024, merger between the Company and Polomar Pharmacy (as described more fully below under “Polomar Pharmacy Merger”), Polomar Pharmacy’s business was concentrated on providing compounded dermatological prescription medications for topical delivery. Polomar Pharmacy’s exclusive dermatological formulations, co-developed by a board-certified dermatologist for the treatment of acne, alopecia areata, basal cell carcinoma, Becker’s nevus, vitiligo, and other common skin conditions, were primarily fulfilled on behalf of local dermatologists with limited interstate prescription delivery. In early 2024, Polomar Pharmacy commenced the construction of clean rooms to allow for the dispensing of sterile compounded drugs. Polomar Pharmacy received its Special Sterile Compounding Permit in August of 2024. Polomar Pharmacy continued to primarily fulfill prescriptions for compounded dermatological drugs and has, on a limited basis, fulfilled prescriptions for sterile compounded GLP-1 agonists for subcutaneous injection. On September 26, 2025, the Company executed a one-year non-exclusive pharmacy services agreement with CareValidate, Inc. (“CareValidate”) to fulfill GLP-1 agonist prescriptions for CareValidate’s network of on-line clinics. Polomar began fulfilling prescriptions for CareValidate on October 6, 2025, and we have received and expect ~~steady~~to continue to receive revenue ~~growth~~ from this customer.

The Company also owns ~~SlimRxTM~~ SlimRx™ (www.slimrx.com), a weight loss focused online platform that the Company plans to launch in the ~~early~~third quarter of 2026, that will connect patients with licensed healthcare providers to prescribe weight loss medications such as semaglutide and tirzepatide compounded with vitamin B-126 and other complementary compounded weight loss formulations (~~VitaSlimTM~~ VitaSlim™ and VitaSlim ~~PlusTM~~Plus™), including adjunctive therapies utilizing our proprietary metformin gummy formulation. SlimRx filed an application for statutory trademark protection on August 29, 2024. In April of 2025, the Company received an “Action Letter” from the U.S. Patent and Trademark Office (“USPTO”) requiring the Company to show the applied for mark being used in commerce, and to amend its description of goods. ~~The~~On ~~Company has received an extension to respond to the USPTO letter until~~ October 24, 2025~~. On October 24~~, the Company filed a response with the USPTO amending its description of goods and changing its intent to use. The Company ~~will~~amended ~~further amend~~ its trademark application ~~upon~~and the ~~launch of~~USPTO ~~SlimRx. Any prescriptions~~ issued ~~via~~a ~~SlimRx~~Notice ~~will~~of bePublication ~~compounded~~for ~~and~~the ~~fulfilled~~SlimRx trademark byon ~~Polomar~~December ~~Pharmacy.~~17, ~~The~~2025, ~~Company~~on ~~also~~February ~~expects~~17, to2026, ~~launch PoloMedsTM~~the ~~(polomeds.com)~~USPTO ~~during~~issued ~~the~~a ~~first~~Notice ~~quarter~~ of ~~2026~~Allowance toof ~~fulfill~~the ~~prescriptions~~SlimRx ~~for~~trademark. ~~diabetes~~Any ~~medications including metformin~~prescriptions ~~compounds,~~issued ~~sulfonylureas,~~via ~~and~~SlimRx ~~insulin;~~will be compounded ~~men’s health formulations including testosterone~~ and ~~erectile~~fulfilled ~~dysfunction~~by ~~medications, inhalable~~Polomar ~~and sublingual sildenafil~~Pharmacy.

An integral part of the Company’s business model is to provide prescription fulfillment services to third party web- based tele-health platforms. The Company has executed a contract with ForHumanity Health, Inc. for our licensed inhalable sildenafil drug and with CareValidate for sterile GLP-1 agonist weight loss drugs. All prescriptions delivered to patients pursuant to the terms of the respective agreements will be fulfilled by Polomar Pharmacy. This “wholesale” part of the Company’s business is expected to experience steady growth over the next twelve to eighteen months as the Company adds additional customers and fulfillment capacity.

Corporate History and Capital Structure

We were incorporated in the State of Nevada on September 14, 2000, under the name of Telemax Communications. On or about July 24, 2003, the name was changed to HealthMed Services, Ltd. On or about September 2, 2022, the name was changed to Trustfeed Corp. (“Trustfeed”). As a result of the change in ownership of the Company in 2021 by Fastbase, the Company became a technology company with access to a global database of information to provide consumers with trusted information about the companies they do business with (the “Pre-Existing Business”).

Upon the consummation of the Transaction on December 29, 2023, the Company experienced a change in control. The Transaction and related transactions had the following consequences:

Effective as of March 21, 2024, Brett Rosen resigned from all of his officer and director positions with the Company, and he was replaced in all such positions by Terrence M. Tierney.

Polomar Merger

Pinata (Altanine) License Agreement

On June 29, 2024, weTrustfeed executed a Know How and Patent License Agreement, as(the ~~amended,~~“License Agreement”) with Pinata Holdings, Inc., a Delaware corporation (“Pinata”), as restated and amended on January 9, 2025, to license from Pinata certain patent pending intellectual property rights and know how (the “IP Rights”) regarding the proprietary delivery of products containing metformin, eletriptan, sumatriptan, semaglutide, liraglutide and sildenafil (the “Ingredients”). ItThe license is worldwide, ~~the~~non-exclusive ~~Company’s~~and ~~intention~~non-transferable pursuant to ~~utilize~~ the IPterms ~~Rights~~of inthe ~~products~~License ~~expected to be manufactured and distributed by us post-Acquisition~~Agreement.

The Company shall be obligated to pay a royalty to Pinata ranging from ten percent (10%) to twenty percent (20%) of the net sales from products utilizing the IP Rights containing the Ingredients.

On January 9, 2025, the Company entered into a Restated and Amended Know How and Patent License Agreement with Pinata Holdings, Inc., (the “Restated Agreement”). The Restated Agreement was modified to include Polomar Specialty Pharmacy as an additional party to the Restated Agreement and the right of the Company to sub-license the licensed intellectual property was removed from the Restated Agreement. All other material terms of the original agreement remain unchanged.

Pinata is an affiliate of CWR.

License Agreement Valuation

FORHumanity Agreement

On March 11, 2025, Polomar executed a Product Fulfillment and Distribution Agreement, effective on March 12, 2025, as amended on March 17, 2025, and Amended and Restated on August 19, 2025 and as amended on September 23, 2025, and December 8, 2025 with ForHumanity, Inc., a Delaware corporation (“ForHumanity”) and Island Group 40, LLC (“IG4”), (collectively, the “ForHumanity Agreement”).

The ForHumanity Agreement incorporates the following material terms:

	●	The license is for an initial term of forty-two months and may be automatically renewed for additional terms provided ForHumanity meets certain revenue commitments prior to the end of the initial term.
	●	In exchange for a guaranteed payment of $750,000 ($200,000 of which has been received by Polomar as of September 30, 2025), a $50,000 payment is due on or before October 24, 2025, and the remainder on or before November 28, 2025. The Company extended the due date for the remaining $50,000 initial exclusivity payment that was due on October 24, 2025, to November 21, 2025, and the remaining $500,000 exclusivity payment is expected to be received on or before December 31, 2025. Polomar has granted ForHumanity exclusivity to market the Products to potential customers through April 30, 2026. Exclusivity may be extended through June 30, 2026, provided ForHumanity provides at least $1,500,000 in gross revenue to Polomar during the first quarter of 2026. The ForHumanity Agreement provides for additional exclusivity extensions upon ForHumanity meeting increased revenue goals to Polomar, including an extension of exclusivity through December 31, 2026, provided Polomar receives gross revenues from ForHumanity of $3,000,000 for the period January 1, 2026, through June 30,2026.

	●	The license is for an initial term of forty-two months and may be automatically renewed for additional terms provided ForHumanity meets certain revenue commitments prior to the end of the initial term.

	●	In exchange for a guaranteed payment of $750,000 ($550,000 of which has been received by Polomar as of December 31, 2025), Polomar has granted ForHumanity exclusivity to market VigorAir to potential customers through June 30, 2026. The Company may terminate the ForHumanity Agreement upon ninety (90) days written notice if average monthly sales do not meet or exceed $100,000 per month for the period January 1 through July 31, 2026. Exclusivity may be extended through December 31, 2026, provided ForHumanity provides at least $1,750,000 in gross revenue to Polomar during the period stay on January 1, 2026, through June 30, 2026. The ForHumanity Agreement provides for additional exclusivity extensions upon ForHumanity meeting increased revenue goals to Polomar.

	●	ForHumanity launched test marketing of VigorAir in November 2025. In December 2025 the Company, ForHumanity and Altanine, Inc., the parent of Pinata, Inc. sponsored additional clinical trials of our inhaled sildenafil. Preliminary trial results were received by the Company on February 12, 2026, and complete results of the clinical trial were received on February 28, 2026 (See Note 6 – Subsequent Events).

	●	As of the date of filing of the Company’s Interim Financial Statement on Form 10-Q, we have been advised by ForHumanity Health, Inc. (“FHH”) that they have suspended sales of VigorAir, their branded version of our licensed inhalable sildenafil product. The Parties have been engaged in ongoing discussions to resolve issues regarding product manufacturing, testing delays, marketing challenges and delays associated with ongoing clinical trials.The Company granted FHH forbearance on the $200,000 payment that was due the Company on January 9, 2026, while the parties attempted to resolve their respective concerns regarding the inhaled sildenafil. On April 23, 2026, FHH advised the Company of their intent to terminate and rescind the Product Fulfillment and Distribution Agreement in effect between the parties (See Note 6 – Subsequent Events).

Appointment of CFO

Director Services Agreements

On May 7, 2025, the Company entered into a Board of Directors Services Agreement with David Spiegel, a director of the Company (the “DS Agreement”). The DS Agreement provides for Mr. Spiegel to receive $35,000.00 per annum, in the form of restricted shares of the Company’s common stock as compensation for serving on the Company’s Board. Mr. Spiegel was appointed to the Board on October 1, 2024, and his initial term shall end on October 16, 2025; therefore, Mr. Spiegel is entitled to fiscal compensation in the amount of $36,534.00 and shall receive a total of 104,384 shares of restricted common stock pursuant to the terms of the DS Agreement. On June 25, 2025, the Company issued 70,784 shares of fully vested stock to Mr. Spiegel. On July 15, 2025, and August 15, 2025, respectively, the Company issued an additional 8,400 shares of restricted common stock to Mr. Spiegel. The Company has issued a total of 87,584 shares to Mr. Spiegel through September 30, 2025. (See Note 6 – Subsequent Events).

On May 7, 2025, the Company entered into a Board of Directors Services Agreement with Gabe Del Virginia, a director of the Company (the “GDV Agreement”). The GDV Agreement provides for Mr. Del Virginia to receive $35,000.00 per annum, in the form of restricted shares of the Company’s common stock as compensation for serving on the Company’s Board. Mr. Del Virginia was appointed to the Board on July 18, 2024, and his initial term shall end on October 16, 2025; therefore, Mr. Del Virginia is entitled to fiscal compensation in the amount of $43,750.00 and shall receive a total of 125,000 shares of restricted common stock pursuant to the terms of the GDV Agreement. On June 25, 2025, the Company issued 91,688 shares of fully vested stock to Mr. Del Virginia. On July 15, 2025, and August 15, 2025, respectively, the Company issued an additional 8,333 shares of restricted common stock to Mr. Del Virginia. The Company has issued a total of 108,333 shares to Mr. Del Virginia through September 30, 2025. (See Note 6 – Subsequent Events).

Altanine Merger Agreement

On July 23, 2025, the Company, Polomar Merger Sub, Inc., a Nevada corporation and wholly owned subsidiary of the Company (“Merger Sub”) and Altanine Inc., a Nevada corporation (“Altanine”), entered into an Agreement and Plan of Merger and Reorganization (the “Altanine Merger Agreement”), pursuant to which, subject to the terms and conditions of the Merger Agreement, Merger Sub will merge with and into Altanine, with Altanine continuing as the surviving company (the “Surviving Company”) and a wholly owned subsidiary of the Company (the “Altanine Merger”).

The board of directors of the Company (the “Board”) and of Altanine unanimously approved the Merger Agreement and the transactions contemplated thereby.

Employment Agreement

Mr. Tierney will earn a salary of $27,750 per month and will be eligible to receive an annual discretionary bonus, with a target annual bonus of seventy-five percent (75%) of his base salary, in accordance with Polomar’s compensation policy and as determined by Polomar’s Compensation Committee.

Mr. Tierney’s employment is considered “at-will”, and he will be entitled to benefits offered by Polomar to other senior executive employees, including health insurance, paid leave, employee stock options, and participation in any 401K plan offered by Polomar. Mr. Tierney is to receive a sign-on bonus of 125,000 shares of Polomar’s common stock vesting over a five-month period, and 1,000,000 ten-year non-qualified options to purchase Polomar’s common stock at a strike price of $.20 per share. As of ~~September~~March 3031, ~~2025~~2026, the Company has issued 25,000 shares to Mr. Tierney pursuant to the terms of the Tierney Employment Agreement. As of the date of this filing Mr. Tierney has not exercised any of his options.

On May 12, 2026, the Company and Mr. Tierney executed the First Amendment to the Executive Employment Agreement dated September 15, 2025 (See Note 6 – Subsequent Events).

CareValidate Agreement

On September 23, 2025, the Company executed a one-year Pharmacy Services and Compounding Agreement (“Services Agreement”) with CareValidate Incorporated (“CareValidate”). The agreement provides for the Company’s wholly owned subsidiary, Polomar Specialty Pharmacy, LLC (“Polomar”) to fill prescriptions for compounded GLP-1 agonists on behalf of CareValidate’s telehealth networks. Polomar began fulfilling prescriptions pursuant to the terms of the Services Agreement on October 6, 2025. CareValidate is Polomar’s primary customer.

Company Loans

Reprise Note

On August 13, 2024, as amended on November 8, 2024, Polomar Pharmacy entered into a Promissory Note and Loan Agreement with Reprise Management, Inc. (“Reprise”) as the lender (the “Reprise Note”). Pursuant to the Reprise Note, Reprise agreed to loan to Polomar Pharmacy up to $700,000 in one or more advances from time to time. An initial draw under the Reprise Note in the amount of $522,788 was made, which funds were used to repay all amounts due to Reprise pursuant to prior undocumented loans provided by Reprise to Polomar Pharmacy. As of June 30, 2025, the outstanding principal amount of the Reprise Note was $808,875.30 plus accrued interest of $88,674.44. Also, on June 30, 2025, Reprise exchanged $300,000 of the amount due and owing under the Reprise Note for 60 shares of the Company’s newly designated and issued Series A Convertible Preferred Stock. The Reprise Note was amended on July 2, 2025 (the “2^nd Amendment”), providing that the remaining principal balance of $597,549.74 of the Reprise Note shall be subject to an annual interest rate of 12% and all outstanding principal and accrued interest shall be due and payable on or before July 31, 2027. Reprise owns or controls approximately 7% of the Company and is an affiliate of Daniel Gordon and GLD Partners, LP. (“GLDLP”). Mr. Gordon is the President of Reprise and the majority shareholder of GLD Management, Inc. (“GLD Management”), the general partner of GLDLP, affiliates of which own CWR, and, as such, may be deemed to beneficially own shares held directly by CWR. As of March 31, 2026, the Reprise Note had a total balance, inclusive of accrued interest, of $652,584.

CWR 1 Notes

On July 21, 2025, the Company entered into a new Promissory Note and Loan Agreement with CWR (“CWR Note II”).

~~The Note incorporates the following material terms:~~7

The ~~Company may draw up to $150,000 per the terms of the~~ CWR Note II. ~~The~~incorporates ~~Company is required to meet certain milestones as more fully described in~~ the ~~Note~~following inmaterial ~~order to draw funds from CWR.~~terms:

The Company may draw up to $150,000 per the terms of the CWR Note II. The Company is required to meet certain milestones as more fully described in the CWR Note II in order to draw funds from CWR.

The CWR Note II shall mature and be payable in full on or before October 31, 2025, or immediately upon other events as disclosed in the CWR Note II.

As of ~~September~~March 3031, ~~2025~~2026, the ~~Company has received draws pursuant to the terms of the~~ CWR Note II inhad ~~the~~an ~~amount~~outstanding ~~of $172~~balance,~~136.16 plus~~ including accrued interest of $~~2,152~~0.

CWR, anowns ~~affiliate~~or ofcontrols ~~the Company, owns~~ approximately 1822% of the issued and outstanding shares of the ~~common~~Common ~~stock~~Stock of the Company as of March 31, 2026. Daniel Gordon, CWR’s manager, controls or beneficially owns approximately 2427% of the issued and outstanding ~~common~~Common ~~stock~~Stock of the Company; therefore, Mr. Gordon has voting control over approximately 4249% of the issued and outstanding shares of the Company’s ~~common~~Common ~~stock~~Stock.

Profesco Holdings Note

On July 28, 2025, the Company entered into a Promissory Note and Loan Agreement (the “Profesco Note”) with Profesco Holdings, LLC., a Michigan limited liability company (“Profesco Holdings”).

The Profesco Note incorporates the following material terms:

	●	The Company may draw up to $100,000 per the terms of the Profesco Note.

	●	The Profesco Note shall mature and be payable in full on or before October 31, 2025, or immediately upon other events as disclosed in the Profesco Note. The initial interest rate shall be 12% APR accruing on a calendar quarterly basis. In the event the Profesco Note is not paid in full on or before October 31, 2025, then the interest rate shall be equal to the prime interest rate as published on the first day of each month in the Wall Street Journal – Money Rates plus 7%.

Terrence M. Tierney, the Company’s CEO, President and Secretary and a director of the Company, is the sole member and manager of Profesco Holdings.

As of ~~September~~March 3031, ~~2025~~2026, the ~~Company~~Profesco ~~has~~Note ~~received~~had ~~draws~~an ~~pursuant~~outstanding tobalance, ~~the~~including ~~terms of~~accrued ~~the~~interest ~~Profesco Note in the aggregate amount~~ of $~~114~~166,~~878~~368.~~36.~~

~~See~~On ~~Note~~September 623, –2025, ~~Subsequent~~the ~~Events~~Company executed a one-year Pharmacy Services and Compounding Agreement (“Services Agreement”) with CareValidate Incorporated (“CareValidate”). The agreement provides for ~~additional~~the ~~information~~Company’s wholly owned subsidiary, Polomar Specialty Pharmacy, LLC (“Polomar”) to fill prescriptions for compounded GLP-1 Agonists on behalf of CareValidate’s telehealth networks. Polomar began fulfilling prescriptions pursuant to the terms of the Services Agreement on October 6, 2025.

On September 23, 2025, the Company executed a one-year Pharmacy Services and Compounding Agreement (“Services Agreement”) with CareValidate Incorporated (“CareValidate”). The agreement provides for the Company’s wholly owned subsidiary, Polomar Specialty Pharmacy, LLC (“Polomar”) to fill prescriptions for compounded GLP-1 Agonists on behalf of CareValidate’s telehealth networks. Polomar began fulfilling prescriptions pursuant to the terms of the Services Agreement on October 6, 2025. Polomar projects revenues of approximately $195,000 in the fourth quarter of 2025.8

7Results of Operations for the Three Months ended March 31, 2026, and March 31 2025

Results of Operations for the Nine Months ended September 30, 2025, and September 30, 2024

Revenues

The Company had revenues of approximately $161,~~174~~005,519 for the ~~nine~~three months ended ~~September~~March 3031, ~~2025~~2026, compared to $374,~~954~~542 for the ~~nine~~three months ~~ended~~ ~~September~~ended 30March 31, ~~2024~~2025. The ~~decrease~~increase in revenues over the previous accounting period was primarily due to the registrant’s change in in its business ~~as a result of the Merger and, more specifically, a transition~~ from a retail to a wholesale business model.

Operating expenses, which consisted mainly of general and administrative expenses, increased to approximately $1557,~~618,886~~391 for the ~~nine~~three months ended ~~September~~March 3031, ~~2025~~2026, from approximately $~~632~~418,~~217~~590 for the ~~nine~~three months ended ~~September~~March 3031, ~~2024~~2025, an approximately ~~256~~28% increase.

Our operating expenses for the ~~nine~~three months ended ~~September~~March 3031, ~~2025~~2026, consisted mainly of shipping costs of $276,379 legal, accounting and SEC ~~accounting~~filing fees associated with the Company’s SEC filings and planned merger with Altanine, Inc. of approximately $~~164~~57,~~093~~176, ~~consulting fees of approximately~~ ~~$169,164,~~ interest expense of $~~104~~18,~~643,~~475 ~~depreciation~~ and ~~amortization of $777,338, stock based compensation of $129,658 and~~ payroll of approximately $~~276~~81,~~881~~500. In comparison, the registrant’s operating expenses for the three ~~nine~~ months ended ~~September~~March 3031, ~~2024~~2025, consisted mainly of legal and accounting fees associated with ~~the~~amortization ~~registrant’s~~of $249,625, our SEC filings of ~~approximately~~ $~~115~~36,~~497~~304 and payroll of $ ~~220~~67,~~957~~568.

Net Loss

We recorded a net loss of approximately $125,~~712,193~~377 for the ~~nine~~three months ended ~~September~~March 3031, ~~2025~~2026, as compared with a net loss of approximately $~~622~~466,~~544~~855 for the ~~nine~~three months ended ~~September~~March 3031, ~~2024~~2025, as a result of the expenses incurred and insufficient revenues generated during ~~the~~ the period, as described further above.

Liquidity and Capital Resources

To date, we have not generated material revenues from operations. We have incurred losses since inception and negative cash flows from operating activities for all periods presented. As of ~~September~~March 3031, ~~2025~~2026, we had total current assets of $~~197~~467,~~664~~650 and total current liabilities of of $1,~~503~~762,~~130~~118. We had working capital of ($1,~~305~~294,~~466~~458) as of ~~September~~March 3031, ~~2025~~2026, as compared with ($~~797~~1,~~658~~289,645) as of ~~September~~March 3031, ~~2024~~2025.

We currently do not have sufficient cash to fund our operations for the next 12 months and we require additional working capital for ongoing operating expenses, which has been funded during the three-month period ended ~~September~~March 3031, ~~2025~~2026, by related party loans. We anticipate adding consultants or employees for the corresponding operations of the Company, but this will not occur prior to generating significant revenues or obtaining additional capital.

Management is currently in the process of looking for additional investors. Currently, loans from banks or other traditional lending sources for lines of credit or similar short-term borrowings are not available to us. We have been able to raise working capital to fund operations through related party debt or through the issuance of our restricted common stock. The accompanying consolidated condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business.

Management evaluated all relevant conditions and events that are reasonably known or reasonably knowable, in the aggregate, as of the date the consolidated condensed financial statements are issued and determined that substantial doubt exists about the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern is dependent on the Company’s ability to generate revenues and raise capital. The Company has not generated revenues to provide sufficient cash flows to enable the Company to finance its operations internally. As of ~~September~~March 3031, ~~2025~~2026, the Company had $3887,~~854~~818 cash on hand and had an accumulated deficit of $413,~~623~~637,~~356~~645. For the ~~nine~~three months ended ~~September~~March 3031, ~~2025~~2026, the Company had a net loss of $125,~~712,193~~377 and cash used in operations of $~~586~~34,~~016~~376. These ~~factors~~ factors raise substantial doubt about the Company’s ability to continue as a going concern within one year from the date of filing.

Over the next twelve months management plans to raise additional capital and to invest its working capital resources in its existing business and other potential business opportunities. However, there is no guarantee the Company will raise sufficient capital to continue operations. The condensed unaudited financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

Cash Flows

Net cash used in operating activities was $~~(586~~34,~~016)~~376 for the ~~nine~~three months ended ~~September~~March 3031, ~~2025~~2026, as compared with $(~~704~~45,~~792~~577) net cash used in in operating activities for the ~~nine~~three months ended ~~September~~March 3031, ~~2024~~2025. The decrease in the net cash used in operating activities was due ~~primarily~~ primarily to increased cash receipts prepaid.

Net cash used in investing activities was $0 for the ~~nine~~three months ended ~~September~~March 3031, ~~2025~~2026, as compared with $~~(90,893)~~0 net cash used in investing activities for the ~~nine~~three months ended ~~September~~March 3031, ~~2024~~2025. ~~The decrease in the net cash used in investing activities was due to mainly to fewer purchases of durable equipment.~~

Financing activities provided $~~618~~(78,~~679~~708) in cash for the ~~nine~~three months ended ~~September~~March 3031, ~~2025~~2026, as compared with $~~803~~168,~~079~~717 for the ~~nine~~three months ended ~~September~~March 3031, ~~2024~~2025. Our financing cash flow for ~~2024~~2026 ~~and 2025~~ consisted mainly of ~~proceeds~~repayment ~~from~~of related party debt.

Recently Issued Accounting Pronouncements

In November ~~2023~~2024, the ~~FASB~~Financial ~~issued~~Accounting ~~ASU~~Standards ~~2023-07,~~Board ~~Segment Reporting~~ (~~Topic 280~~FASB): ~~Improvements~~issued toAccounting ~~Reportable~~Standards ~~Segment~~Update ~~Disclosures.~~(ASU) ~~The~~2024-03, ~~amendments~~Disaggregation inof ~~this~~Income ~~ASU~~Statement ~~require disclosures~~Expenses, ~~on an annual~~ and ~~interim~~in ~~basis~~January 2025, ofthe ~~significant~~FASB ~~segment~~issued ~~expenses~~ASU ~~that~~2025-01, ~~are~~Clarifying ~~regularly provided to~~ the ~~chief operating~~Effective ~~decision~~Date ~~maker~~ (“~~CODM~~ASU 2025-01”),. asThe ~~well~~amendments asare ~~the~~intended ~~aggregate~~to ~~amount~~enhance ofdisclosures ~~other~~regarding ~~segment~~an ~~items included in the reported measure of segment profit or loss. This ASU requires that a public~~ entity’s ~~disclose~~costs ~~the title~~ and ~~position~~expenses ofby ~~the~~requiring ~~CODM and an explanation of how~~additional ~~the~~disaggregated ~~CODM~~information ~~uses~~disclosures ~~the~~about ~~reported~~certain ~~measure(s)~~income ofstatement ~~segment~~expense ~~profit~~line oritems. ~~loss~~The inamendments, ~~assessing~~as ~~segment~~clarified ~~performance~~by ~~and~~ASU ~~deciding how to allocate resources.~~2025-01, ~~This~~are ~~ASU is~~ effective for fiscal years beginning after December 15, ~~2023~~2026, ~~including~~and interim periods within ~~those~~ fiscal years, ~~with~~beginning ~~early adoption~~after ~~permitted.~~December ~~The amendments in this ASU should be applied retrospectively to all prior periods presented in the financial statements.~~15, The Company adopted the ASU and determined that its adoption did not have a material impact on the Company’s condensed consolidated financial statements and related disclosures. As defined in the ASU2027, ~~operating segments are components of an enterprise about which discrete financial information is regularly provided to the CODM in making decisions on how to allocate resources and assess performance~~ for ~~the organization.~~public ~~The Company operates and manages its~~ business asentities ~~one reportable and operating segment~~only. ~~The~~Early ~~Company’s~~adoption ~~CODM~~ is ~~the Chief Executive Officer~~permitted. The Company’s ~~CODM~~is ~~reviews~~currently ~~condensed~~evaluating ~~consolidated~~the ~~operating~~effect ~~results~~of tothis ~~make decisions about allocating~~pronouncement ~~resources~~on ~~and~~its ~~assessing performance for the entire Company~~disclosures.

In January 2025, the FASB issued ASU 2025-01 to clarify the effective date of ASU 2024-03 Income statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. ASU 2025-01 requires PBEs to adopt the amendments of ASU 2024-03 in annual reporting periods beginning after December 15, 2026, and interim periods within annual reporting periods beginning after December 15, 2027. Early adoption of ASU 2024-03 is permitted. The Company is currently evaluating the effect of this pronouncement on its disclosures.

In ~~May~~July of 2025, the FASB issued ASU 2025-0405, toFinancial ~~clarify~~Instruments ~~the~~– ~~accounting~~Credit ~~treatment~~Losses (Topic 326): Measurement of ~~share-based~~Credit ~~compensation~~Losses ~~payable~~for Accounts toReceivable aand ~~customer~~Contract Losses. ~~The~~This ~~Company~~ASU update provides (1) all entities with a practical expedient and (2) entities other ~~has~~than ~~not~~public ~~engaged~~business inentities ~~providing~~with ~~share-based~~an ~~compensation~~accounting topolicy aelection ~~customer~~when estimating expected credit losses for current accounts receivable and ~~does~~current ~~not~~contract ~~presently~~assets ~~anticipate~~arising ~~doing~~from sotransactions accounted for under Topic 606. This ASU is effective for annual reporting periods beginning after December 15, 2025. The Company is currently evaluating the effect of this pronouncement on its disclosures.

In July of 2025, the FASB issued ASU 2025-05, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Losses. This ASU update provides (1) all entities with a practical expedient and (2) entities other than public business entities with an accounting policy election when estimating expected credit losses for current accounts receivable and current contract assets arising from transactions accounted for under Topic 606.10

In ~~September~~December of 2025, the FASB issued ASU 2025-0611, ~~Goodwill~~Interim ~~and~~Reporting ~~Other~~(Topic –270), ~~Internal~~Narrow-~~Use~~Scope ~~Software~~Improvements. ~~(Subtopic~~This ~~350-40):~~ASU ~~Targeted Improvements~~consolidates torequired ~~for~~interim ~~the~~disclosures ~~Accounting~~into ofa ~~Internal-Use~~single, ~~Software~~accessible list within ASC 270. This ASU ~~provides~~applies ~~(1)~~to ~~entities~~interim ~~remove~~reporting ~~all~~periods ~~references~~within toannual reporting ~~prescriptive~~periods ~~and~~beginning ~~sequential~~after ~~software development~~December ~~stages~~15, ~~(referred~~2027. toThe asCompany ~~“project~~is ~~stages”)~~currently ~~throughout~~evaluating ~~Subtopic~~the ~~350-40~~effect of this pronouncement on its disclosures.

In January of 2026, the FASB issued ASU 2026-1, Equity (Topic 505) Initial Measurement of Paid-in-Kind Dividends on Equity-Classified Preferred Stock. This ASU addresses how an issuer should initially measure paid-in-kind (PIK) on equity-classified preferred stock. The amendments in this update require that PIK dividends in equity-classified preferred stock be initially measured on the PIK dividend rate stated in the preferred stock agreement. This ASU is effective for annual reporting periods beginning after December 15, 2026. The Company is currently evaluating the effect of this pronouncement on its disclosures.

Item 3. Quantitative and Qualitative Disclosures About Market Risk

A smaller reporting company is not required to provide the information required by this Item.

Item 4. Controls and Procedures Disclosure Controls and Procedures

We carried out an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) as of ~~December~~March 31, ~~2024.~~2026 This evaluation was carried out under the supervision and with the participation of our Chief Executive Officer and our Chief Financial Officer. Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that, as of ~~December~~March 31, ~~2024~~2026, our disclosure controls and procedures were not effective due to the presence of material weaknesses in internal control over financial reporting.

A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the company’s annual or interim financial statements will not be prevented or detected on a timely basis. Management has identified the following material weaknesses which have caused management to conclude that, as of ~~December~~March 31, ~~2024~~2026, our disclosure controls and procedures were not effective: (i) inadequate segregation of duties and effective risk assessment; and (ii) insufficient written policies and procedures for accounting and financial reporting with respect to the requirements and application of both US GAAP and SEC guidelines.

Changes in Internal Control over Financial Reporting

There were no changes in our internal control over financial reporting during the ~~six~~three months ended ~~September~~March 30, ~~2025~~2026, that have materially affected, or are reasonable likely to materially affect, our internal control over financial reporting.

911

PART II – OTHER INFORMATION

Item 1. Legal Proceedings

We are not a party to any pending legal proceeding. We are not aware of any pending legal proceeding to which any of our officers, directors, or any beneficial holders of 5% or more of our voting securities are adverse to us or have a material interest adverse to us.

Item 1A. Risk Factors

See risk factors included in our Annual Report on Form 10-K filed on May 22, 2025.

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

None.

Item 3. Defaults upon Senior Securities

None

Item 4. Mine Safety Disclosures

Not applicable.

Item 5. Other Information

During the ~~nine~~three months ended ~~September~~March 3031, ~~2025~~2026, no director or officer, as defined in Rule 16a-1(f) under the Securities Exchange Act of 1934, as as amended, of the Company adopted or terminated a “Rule 10b5-1 trading arrangement” or “non-Rule 10b5-1 trading arrangement,” as each term is defined in Item 408(a) of Regulation S-K.

1012

Item 6. Exhibits

Exhibit Number Description of Exhibit

Exhibit Number		Description of Exhibit
2.1		Contribution Agreement, dated September 14, 2021 (3)
2.2		Agreement and Plan of Merger and Reorganization, dated June 28, 2024 (4)
2.3		Waiver and Amendment Agreement, dated September 30, 2024, to Agreement and Plan of Merger and Reorganization, dated June 28, 2024 (10)
2.4		Agreement and Plan of Merger and Reorganization between Polomar Health Services, Inc. and Altanine, Inc. dated July 23, 2025 (13)
2.5		First Amendment to Agreement and Plan of Merger and Reorganization between Polomar Health Services, Inc. and Altanine, Inc. dated July 23, 2025 (15)
3.1		Articles of Incorporation, dated September 14, 2000 (1)
3.2		Certificate of Amendment, dated July 24, 2003 (1)
3.3		Certificate of Change, dated April 27, 2010 (2)
3.4		Certificate of Amendment, dated May 3, 2011 (3)
3.5		Certificate of Amendment, dated March 6, 2019 (3)
3.6		Certificate of Amendment, September 23, 2021 (3)
3.7		Certificate of Change, September 23, 2021 (3)
3.8		Bylaws (1)
3.9		Amended and Restated Articles of Incorporation, dated October 10, 2024 (5)
4.1		Certificate of Amendment, dated November 7, 2022 (3)
4.2		Amended and Restated Certificate of Designation for Series A Preferred Stock, dated November 7, 2022 (3)
4.3		Certificate of Withdrawal for Series B Preferred Stock, dated November 7, 2022 (3)
4.4		Certificate of Withdrawal for Series C Preferred Stock, dated November 7, 2022 (3)
10.1		Promissory Note and Loan Agreement dated August 16, 2024 (6)
10.2*		Professional Services Agreement, dated March 21, 2024, by and among Trustfeed Corp., Terrence M. Tierney and Profesco, Inc. (7)
10.3		Amended and Restated Know How and Patent License Agreement, dated as of June 29, 2024, between Trustfeed Corp. and Pinata Holdings, Inc. (8)
10.4		Product Fulfillment and Distribution Agreement, effective on March 12, 2025, and as amended on March 17, 2025, with ForHumanity Health, Inc. and Island 40 Group, LLC (9)
10.5		First Amendment to Product Fulfillment and Distribution Agreement dated March 17, 2025 (9)
10.6		Board of Directors Services Agreement and Exhibit A thereto, dated May 7, 2025, between the Company and Gabriel Del Virginia (10)
10.7		Board of Directors Services Agreement and Exhibit A thereto, dated May 7, 2025, between the Company and David Spiegel (10)
10.8		Board of Directors Services Agreement and Exhibit A thereto, dated June 21, 2025 between the Company and Terrence M. Tierney (11)
10.9		Promissory Note and Loan Agreement with CWR 1, LLC dated July 21, 2025 (12)
10.10*		Addendum # 3 to the Professional Services Agreement dated March 21, 2024, by and among Polomar Health Services, Inc. (f/k/a Trustfeed Corp.), Terrence M. Tierney and Profesco Inc. (13)
10.11		Promissory Note and Loan Agreement with Profesco Holdings, LLC dated July 28, 2025 (13)
10.12*		Addendum #4 to the Professional Services Agreement dated March 21, 2024, by and among Polomar Health Services, Inc. (f/k/a Trustfeed Corp.), Terrence M. Tierney and Profesco, Inc.(16)
10.13*		Executive Employment Agreement between the Company and Terrence M. Tierney dated September 15, 2025 (17)
10.14		Amended Restated Product Fulfillment and Distribution Agreement effective August 25, 2025, between the Company, ForHumanity Health, Inc. and Island 40 Group, LLC (14)
10.15		Pharmacy Services and Compounding Agreement between the Company and CareValidate dated September 26, 2025 (16)
10.16		First Amendment to Promissory Note and Loan Agreement with CWR I, LLC dated July 21, 2025 (12)
10.17		First Amendment to Promissory Note and Loan Agreement with Profesco Holdings, LLC dated July 28, 2025 (16)
10.18		First Amendment to the Amended and Restated Product Fulfillment and Distribution Agreement effective August 25, 2025, between the Company, ForHumanity l Health, Inc. and Island 40 Group, LLC (14)
10.19*		First Amendment to the Executive Employment Agreement between the Company and Terrence M. Tierney dated September 15, 2025 (18)
14.1		Code of Ethics
31.1		Certification of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
31.2		Certification of Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.1		Certification of Chief Executive Officer and Chief 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 - The instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document.
101.SCH		Inline XBRL Taxonomy Extension Schema.
101.CAL		Inline XBRL Taxonomy Extension Calculation.
101.DEF		Inline XBRL Taxonomy Extension Definition.
101.LAB		Inline XBRL Taxonomy Extension Labels.
101.PRE		Inline XBRL Taxonomy Extension Presentation.
104		Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)

*		Indicates management contract or compensatory plan or arrangement

2.1		Contribution Agreement, dated September 14, 2021 (3)
(1)	Incorporated by reference to Registration Statement on Form S-1 filed July 21, 2008
2.2		Agreement and Plan of Merger and Reorganization, dated June 28, 2024 (4)
(2)	Incorporated by reference to the Registration Statement on 8-K filed with the Securities and Exchange Commission on September 10, 2010
2.3		Waiver and Amendment Agreement, dated September 30, 2024, to Agreement and Plan of Merger and Reorganization, dated June 28, 2024
(3)	Incorporated by reference to Registration Statement on Form 10 filed May 31, 2023
2.4		Agreement and Plan of Merger and Reorganization between Polomar Health Services, Inc. and Altanine, Inc. dated July 23, 2025 (13)
(4)	Incorporated by Reference to the Current Report on Form 8-K filed July 2, 2024
2.5		First Amendment to Agreement and Plan of Merger and Reorganization between Polomar Health Services, Inc. and Altanine, Inc. dated July 23, 2025 (15)
(5)	Incorporated by Reference to the Current Report on Form 8-K filed October 17, 2024
3.1		Articles of Incorporation, dated September 14, 2000 (1)
(6)	Incorporated by Reference to the Current Report on Form 8-K filed August 21, 2024
3.2		Certificate of Amendment, dated July 24, 2003 (1)
(7)	Incorporated by reference to the Current Report on Form 8-K filed March 25, 2025
3.3		Certificate of Change, dated April 27, 2010 (2)
(8)	Incorporated by reference to the Current Report on Form 8-K filed on January 14, 2025
3.4		Certificate of Amendment, dated May 3, 2011 (3)
(9)	Incorporated by reference to the Current Report on Form 8-K filed on March 17, 2025
3.5		Certificate of Amendment, dated March 6, 2019 (3)
(10)	Incorporated by reference to the Annual Report on Form 10-K filed on May 22, 2025
3.6		Certificate of Amendment, September 23, 2021 (3)
(11)	Incorporated by reference to the Quarterly Report on Form 10-Q filed on June 30, 2025
3.7		Certificate of Change, September 23, 2021 (3)
(12)	Incorporated by reference to the Current Report on Form 8-K filed on July 25, 2025
3.8		Bylaws (1)
(13)	Incorporated by reference to the Current Report on Form 8-K filed on July 29, 2025
3.9		Amended and Restated Articles of Incorporation, dated October 10, 2024 (5)
(14)	Incorporated by reference to the Current Report on Form 8-K filed on August 29, 2025
4.1		Certificate of Amendment, dated November 7, 2022 (3)
(15)	Incorporated by reference to the Current Report on Form 8-K filed on October 8, 2025
4.2		Amended and Restated Certificate of Designation for Series A Preferred Stock, dated November 7, 2022 (3)
(16)	Incorporated by reference to the Quarterly Report on Form 10-Q filed on November 25, 2025
4.3		Certificate of Withdrawal for Series B Preferred Stock, dated November 7, 2022 (3)
(17)	Incorporated by reference to the Annual Report on Form 10-K filed on May 6, 2026
4.4		Certificate of Withdrawal for Series C Preferred Stock, dated November 7, 2022 (3)
(18)	Incorporated by reference to the Current Report on Form 8-K filed on May 15, 2026
10.1		Promissory Note and Loan Agreement dated August 16, 2024 (6)
10.2*		Professional Services Agreement, dated March 21, 2024, by and among Trustfeed Corp., Terrence M. Tierney and Profesco, Inc. (7)
10.3		Amended and Restated Know How and Patent License Agreement, dated as of June 29, 2024, between Trustfeed Corp. and Pinata Holdings, Inc. (8)
10.4		Product Fulfillment and Distribution Agreement, effective on March 12, 2025, and as amended on March 17, 2025, with ForHumanity Health, Inc. and Island 40 Group, LLC (9)
10.5		First Amendment to Product Fulfillment and Distribution Agreement dated March 17, 2025 (9)
10.6		Board of Directors Services Agreement and Exhibit A thereto, dated May 7, 2025, between the Company and Gabriel Del Virginia (10)
10.7		Board of Directors Services Agreement and Exhibit A thereto, dated May 7, 2025, between the Company and David Spiegel (10)
10.8		Board of Directors Services Agreement and Exhibit A thereto, dated June 21, 2025 between the Company and Terrence M. Tierney (11)
10.9		Promissory Note and Loan Agreement with CWR 1, LLC dated July 21, 2025 (12)
10.10*		Addendum # 3 to the Professional Services Agreement dated March 21, 2024, by and among Polomar Health Services, Inc. (f/k/a Trustfeed Corp.), Terrence M. Tierney and Profesco Inc. (13)
10.11		Promissory Note and Loan Agreement with Profesco Holdings, LLC dated July 28, 2025 (13)
10.12*		Addendum #4 to the Professional Services Agreement dated March 21, 2024, by and among Polomar Health Services, Inc. (f/k/a Trustfeed Corp.), Terrence M. Tierney and Profesco, Inc.
10.13*		Executive Employment Agreement between the Company and Terrence M. Tierney dated September 15, 2025
10.14		Amended Restated Product Fulfillment and Distribution Agreement effective August 25, 2025, between the Company, ForHumanity Health, Inc. and Island 40 Group, LLC (14)
10.15		Pharmacy Services and Compounding Agreement between the Company and CareValidate dated September 26, 2025
10.16		First Amendment to Promissory Note and Loan Agreement with CWR I, LLC dated July 21, 2025
10.17		First Amendment to Promissory Note and Loan Agreement with Profesco Holdings, LLC dated July 28, 2025
10.18		First Amendment to the Amended and Restated Product Fulfillment and Distribution Agreement effective August 25, 2025, between the Company, ForHumanity l Health, Inc. and Island 40 Group, LLC
14.1		Code of Ethics
31.1		Certification of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
31.2		Certification of Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.1		Certification of Chief Executive Officer and Chief 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 - The instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document.
101.SCH		Inline XBRL Taxonomy Extension Schema.
101.CAL		Inline XBRL Taxonomy Extension Calculation.
101.DEF		Inline XBRL Taxonomy Extension Definition.
101.LAB		Inline XBRL Taxonomy Extension Labels.
101.PRE		Inline XBRL Taxonomy Extension Presentation.
104		Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)
*		Indicates management contract or compensatory plan or arrangement

(1)	Incorporated by reference to Registration Statement on Form S-1 filed July 21, 2008
(2)	Incorporated by reference to the Registration Statement on 8-K filed with the Securities and Exchange Commission on September 10, 2010
(3)	Incorporated by reference to Registration Statement on Form 10 filed May 31, 2023
(4)	Incorporated by Reference to the Current Report on Form 8-K filed July 2, 2024
(5)	Incorporated by Reference to the Current Report on Form 8-K filed October 17, 2024
(6)	Incorporated by Reference to the Current Report on Form 8-K filed August 21, 2024
(7)	Incorporated by reference to the Current Report on Form 8-K filed March 25, 2025
(8)	Incorporated by reference to the Current Report on Form 8-K filed on January 14, 2025
(9)	Incorporated by reference to the Current Report on Form 8-K filed on March 17, 2025
(10)	Incorporated by reference to the Annual Report on Form 10-K filed on May 22, 2025
(11)	Incorporated by reference to the Quarterly Report on Form 10-Q filed on June 30, 2025
(12)	Incorporated by reference to the Current Report on Form 8-K filed on July 25, 2025
(13)	Incorporated by reference to the Current Report on Form 8-K filed on July 29, 2025
(14)	Incorporated by reference to the Current Report on Form 8-K filed on August 29, 2025
(15)	Incorporated by reference to the Current Report on Form 8-K filed on October 8, 2025

SIGNATURES

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

Polomar Health Services, Inc.
Date:	~~November~~June 251, ~~2025~~2026
By:	/s/ Terrence M. Tierney
	Terrence M. Tierney
Title:	CEO, President and Director
	(Principal Executive Officer)
Date:	~~November~~June 251, ~~2025~~2026
By:	/s/ Charlie Lin
	Charlie Lin
Title:	Treasurer and Chief Financial Officer
	(Principal Financial and Accounting Officer)

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