Accounts Payable Disclosure

12 Months Ended

Nov. 30, 2025

NOTE 4 - ACCOUNTS PAYABLE

Accounts payable movements during the current and previous years are presented below:

		November 30,
		2025		2024
Opening balance of accounts payables	$	94,122	$	43,535
Addition of payables		24,025		57,416
Settlement of payables		(49,800)		(1,375)
Payable forgiven		-		(5,454)

Closing balance of accounts payables	$	68,347	$	94,122

Percentage of vendor concentration and number of vendor details are presented below:

November 30, 2025

November 30, 2024

Percentage of

vendor concentration

No of vendors

Percentage of

vendor concentration

No of vendors

Accounts payable

100%

96%

As at November 30, 2025, and November 30, 2024, amounts due to accounts payable vendors are $68,347 and $94,122 respectively.

Accrued Liabilities

The consolidated balance sheet does not include a separate accrued liabilities line as of November 30, 2025 or November 30, 2024, as no accrued liabilities existed at either date. The consolidated statement of cash flows for the year ended November 30, 2024 includes “Settlement of accrued liabilities” of $(24,400), representing the cash payment during fiscal year 2024 of liabilities that had been accrued as of November 30, 2023 (the beginning of the earliest period presented in these financial statements). Those liabilities were fully settled during fiscal year 2024,

resulting in a zero balance at November 30, 2024 and November 30, 2025. No corresponding cash flow movement is presented for fiscal year 2025 as no accrued liabilities existed at the beginning of that period.

Revenue Concentration

The Company’s revenue of $5,260 for the year ended November 30, 2025 was generated entirely through the LHIS subsidiary from home inspection services rendered to individual residential customers in the State of Washington. No single customer accounted for 10% or more of consolidated revenues during this period, as each inspection engagement represents a separate one-time transaction with a distinct customer. Accordingly, no customer concentration disclosure is required under ASC 280-10-50-42. The Company acknowledges the SEC staff’s interest in concentration disclosures; given that all revenue is derived from a single service line (home inspection), a single geographic market (Washington State), and a single subsidiary (LHIS), the Company believes the existing segment and revenue disaggregation disclosures in Notes 10 and 11 provide adequate context regarding concentration risk. The entire LHIS revenue stream is dependent on continued residential real estate transaction activity in Washington State.

BestGofer Inc. 10-K