UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark One)

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

For the quarterly period ended ~~August~~February 3128, ~~2024~~2025

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

For the transition period from _________ to _________

Commission File Number: 024-11289

HESTIA INSIGHT INC.

(Exact name of Registrant as specified in its charter)

Nevada		85-0994055
(State of incorporation)		(I.R.S. Employer Identification No.)

~~400~~732 S. ~~4th~~6th Street ~~Suite 500~~#4762

Las Vegas, NV 89101

(Address of principal executive offices) (zip code)

(~~702~~516) ~~793~~212-~~4028~~0727

(Registrant’s telephone number, including area code)

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 and posted 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 and post 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 ☒

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

Title of each class		Trading Symbol(s)		Name of each exchange on which registered
None		N/A		N/A

Securities registered under Section 12(g) of the Exchange Act:

Common Stock, par value $0.001 per share

(Title of class)

As of ~~October 21~~June 03, ~~2024~~2025, 27,939,260 shares of common stock, par value $0.001 per share, were issued and outstanding.

HESTIA INSIGHT INC.

FORM 10-Q

~~August~~February 3128, ~~2024~~2025

TABLE OF CONTENTS

		Page No.
PART I - FINANCIAL INFORMATION
Item 1.	Financial Statements	1
	Consolidated Balance Sheets as of August 31, 2024 (Unaudited) and November 30, 2023	1
	Consolidated Balance Sheets as of February 28, 2025 (Unaudited) and November 30, 2024 (Audited)	1
	Consolidated Statements of Operations for the Three and Nine months ended August 31, 2024 (Unaudited) and August 31, 2023 (Unaudited)	2
	Consolidated Statements of Operations for the Three months ended February 28, 2025 (Unaudited) and February 29, 2024 (Unaudited)	2
	Consolidated Statement of Changes in Stockholders’ Equity for the Nine months ended August 31, 2024 (Unaudited) and August 31, 2023 (Unaudited)	3
	Consolidated Statement of Changes in Stockholders’ Equity for the Three months ended February 28, 2025 (Unaudited) and February 29, 2024 (Unaudited)	3
	Consolidated Statements of Cash Flows for the Nine months ended August 31, 2024 (Unaudited) and August 31, 2023 (Unaudited)	4
	Consolidated Statements of Cash Flows for the Three months ended February 28, 2025 (Unaudited) and February 29, 2024 (Unaudited)	4
	Notes to Unaudited Consolidated Financial Statements	5
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	1113
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	2021
Item 4.	Controls and Procedures	2021
PART II - OTHER INFORMATION
Item 1.	Legal Proceedings	2122
Item 1A.	Risk Factors	2122
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	2122
Item 3.	Defaults upon Senior Securities	2122
Item 4.	Mine Safety Disclosures	2122
Item 5.	Other Information	2122
Item 6.	Exhibits	2223

FORWARD LOOKING STATEMENTS

This report contains forward-looking statements regarding our business, financial condition, results of operations and prospects. Words such as “expects,” “anticipates,” “intends,” “plans,” “believes,” “seeks,” “estimates” and similar expressions or variations of such words are intended to identify forward-looking statements but are not deemed to represent an all-inclusive means of identifying forward-looking statements as denoted in this report. Additionally, statements concerning future matters are forward-looking statements.

Although forward-looking statements in this report reflect the good faith judgment of our management, such statements can only be based on facts and factors currently known by us. Consequently, forward-looking statements are inherently subject to risks and uncertainties and actual results and outcomes may differ materially from the results and outcomes discussed in or anticipated by the forward-looking statements. Factors that could cause or contribute to such differences in results and outcomes include, without limitation, those specifically addressed under the headings “Risks Factors” and “Management’s Discussion and Analysis of Financial Condition and Results of Operations” in our annual report on Form 10-K, in “Management’s Discussion and Analysis of Financial Condition and Results of Operations” in this Form 10-Q and information contained in other reports that we file with the SEC. You are urged not to place undue reliance on these forward-looking statements, which speak only as of the date of this report.

We file reports with the SEC. The SEC maintains a website (www.sec.gov) that contains reports, proxy and information statements, and other information regarding issuers that file electronically with the SEC, including us. You can also read and copy any materials we file with the SEC at the SEC’s Public Reference Room at 100 F Street, NE, Washington, DC 20549. You can obtain additional information about the operation of the Public Reference Room by calling the SEC at 1-800-SEC-033.

We undertake no obligation to revise or update any forward-looking statements in order to reflect any event or circumstance that may arise after the date of this report, except as required by law. Readers are urged to carefully review and consider the various disclosures made throughout the entirety of this quarterly report, which are designed to advise interested parties of the risks and factors that may affect our business, financial condition, results of operations and prospects.

Unless otherwise indicated, references in this report to “we,” “us” or the “Company” refer to Hestia Insight Inc. and its subsidiaries.

PART I - FINANCIAL INFORMATION

Item 1. Financial Statements.

HESTIA INSIGHT INC. AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS

As of ~~August 31~~February 28, ~~2024~~2025 (Unaudited) and November 30, ~~2023~~2024 (~~Audited~~Unaudited)

	August 31, 2024			November 30, 2023
	February 28, 2025			November 30, 2024
ASSETS
CURRENT ASSETS:
Cash and cash equivalents	$	5637,~~633~~960		$	9341,~~890~~163
Investments in equities		~~929~~801,~~954~~174			731,~~006~~068,219
Accounts Receivable		49,340			-
Accounts Receivable; net of allowance for doubtful accounts of $0 and $0 as of February 28, 2025, and November 30, 2024, respectively.		8,000			14,660
Total current assets		1847,~~035,928~~134			~~166~~1,~~896~~124,042
FIXED ASSETS:
Vending machines; net of accumulated depreciation of $10,147 and $6,510 as of August 31, 2024, and November 30, 2023, respectively.		9,602			27,442
Vending machines; net of accumulated depreciation of $11,708.75 and $10,147 as of February 28, 2025 and November 30, 2024,		8,040			8,390
Charger Go-Go machines		~~14,203~~0			-14,203
Total fixed assets		238,~~805~~040			2722,~~422~~593
OTHER ASSETS:
		-			-
TOTAL ASSETS	$	855,174		$	1,146,635
TOTAL ASSETS	$	1,059,733		$	194,338
LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES:
Accounts payable and accrued liabilities	$	2934,~~575~~631		$	1632,~~214~~450
Related Party – Note Payable		78,931			-
Accrued interest, related party		16,690			3,038
Total current liabilities		108,506			16,214
Federal income taxes payable		91,887			91,887
Notes Payable, related party		103,931			78,931
Total current liabilities		247,139			206,306
LONG TERM LIABILITIES:
		-			-
TOTAL LIABILITIES		247,139			206,306
TOTAL LIABILITIES		108,506			16,214
STOCKHOLDERS’ EQUITY:
Common stock, par value $0.001 per share; 285,000,000 shares authorized; 27,939,260 and 27,939,260 shares issued and outstanding as of August 31, 2024, and November 30, 2023, respectively.		27,939			27,939
Common stock, par value $0.001 per share; 285,000,000 shares authorized; 27,939,260 and 27,939,260 shares issued and outstanding as of February 28, 2025, and November 30, 2024, respectively.		27,939			27,939
Cancelled Shares, 5,100,000 and 5,100,000 shares as of August 31, 2024, and November 30, 2023, respectively [Note 7 and Note 8].		5,100			5,100
Cancelled Shares, 5,100,000 and 5,100,000 shares as of February 28, 2025, and November 30, 2024, respectively [Note 7 and Note 8].		5,100			5,100
Additional paid in capital		~~961~~1,081,613			~~901~~1,021,613
Retained earnings/(Accumulated deficits)		(43,425	)		(756,528	)
Accumulated earnings/(deficits)		(506,617	)		(114,323	)
Total stockholders’ equity		~~951~~608,~~227~~035			~~178~~940,~~124~~329
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$	1855,~~059,733~~174		$	~~194~~1,~~338~~146,635

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

HESTIA INSIGHT INC. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF OPERATIONS

For the three ~~and nine~~ months ended ~~August 31~~February 28, ~~2024,~~2025 and ~~August 31~~February 29, ~~2023~~2024 (Unaudited)

	For the Three Months Ended August 31,						For the Nine Months Ended August 31,
	For the Three Months Ended
	2024			2023			2024			2023
	February 28, 2025			February 29, 2024
REVENUE:
Consulting revenue	$	~~33,529~~		$	4538,000		$	~~1,312,930~~		$	~~75,500~~
Total revenue		~~33,529~~			4538,000			~~1,312,930~~			~~75,500~~
COST OF REVENUE:
Cost of revenue		-			-			-			-
Total cost of revenue		-			-			-			-
GROSS PROFIT		~~33,529~~			4538,000			~~1,312,930~~			~~75,500~~
OPERATING EXPENSE:
Bad debt expense		-			-			-			5,185
Selling, general and administrative expense		110,669			72,851
Selling, general and administrative expense		20,717			92,867			189,056			319,802
Allowance for credit losses		-			-
Total operating expense		20110,~~717~~669			9272,~~867~~851			~~189,056~~			~~324,987~~
OPERATING INCOME/(LOSS)		(12110,~~812~~669	)		(4734,~~867~~851	)		~~1,123,874~~			~~(249,487~~	)
OTHER INCOME/(EXPENSE):
Interest & dividend income		~~600~~75			~~900~~1,125			~~2,625~~			~~2,550~~
Gain/(Loss) on Sale of Capital Assets		-			(49,656	)		-			(74,889	)
Gain (loss) on sale of capital assets		(14,203	)		-
Change in fair value of equity securities		(443,207	)		(41,624	)		(409,653	)		(103,537	)
Change in fair value of investments		(259,500	)		-
Interest expense		(1,787	)		-			(3,743	)		-
Realized gain/(loss) on equity investments		435			-
Total other income/(expense)		(448,306	)		(90,380	)		(410,771	)		(175,876	)
Unrealized gain/(loss) on equity investments		-			9,402
INCOME/(LOSS) BEFORE TAXES		(435,494	)		(138,247	)		713,103			(425,363	)
Interest expense		(1,773	)		(375	)
Provision for federal income tax		-			-			149,752			-
Bad debt expense		(6,660	)		-
Utilization of net operating loss carryforward		-			-			(149,752	)		-
Total other income/(expense)		(281,626	)		10,152
Tax expense		-			-			-			-
INCOME/(LOSS) BEFORE TAXES		(392,295	)		(24,699	)
NET INCOME/(LOSS)	$	(435,494	)	$	(138,247	)	$	713,103		$	(425,363	)
Provision for federal income taxes					-
Basic net income/(loss) per common share	$	(0.02	)	$	(0.00	)	$	0.03		$	(0.02	)
NET INCOME/(LOSS)	$	(392,295	)	$	(24,699	)
Diluted net income/(loss) per common share	$	(0.02	)	$	(0.00	)	$	0.03		$	(0.02	)
Basic net income/(loss) per common share	$	(0.001	)	$	(0.001	)
Ave. common shares outstanding – Basic and Diluted		27,939,260			27,939,260			27,939,260			27,939,260
Diluted net income/(loss) per common share	$	(0.001	)	$	(0.001	)
Ave. common shares outstanding – Basic and Diluted		27,939,260			27,939,260

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

HESTIA INSIGHT INC. AND SUBSIDIARIES

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS’ EQUITY

For the ~~nine~~three months ended ~~August 31~~February 28, ~~2024~~2025 and ~~August 31~~February 29, ~~2023~~2024 (Unaudited)

	Common Stock par value $0.001				CancelledShares		Additional Paid In		~~Retained~~Accumulated Earnings/ ~~(Accumulated~~			TotalStockholders’
	Shares		Amount		$		Capital		(Deficit)			Equity
Balance November 30, 2022		27,939,260	$	27,939	$	5,100	$	901,613	$	(256,123	)	$	678,529
Balance November 30, 2024		27,939,260	$	27,939	$	5,100	$	1,021,613	$	(114,323	)	$	940,329
Net loss		-		-		-		-		(153,913	)		(153,913	)
Stock Compensation								60,000					60,000
Balance at February 28, 2023		27,939,260		27,939		5,100		901,613		(410,036	)		524,616
Net Loss for the period				-		-		-		(392,295	)		(392,295	)
Net loss		-		-		-		-		(119,811	)		(119,811	)
Balance February 28, 2025		27,939,260	$	27,939	$	5,100	$	1,081,613	$	(506,617	)	$	608,035
Balance at May 31, 2023		27,939,260		27,939		5,100		901,613		(529,847	)		404,805
Net loss				-		-		-		(138,247	)		(138,247	)
Balance August 31, 2023		27,939,260	$	27,939	$	5,100	$	901,613	$	(668,094	)	$	266,558
Balance November 30, 2023		27,939,260	$	27,939	$	5,100	$	901,613	$	(756,528	)	$	178,124
Net loss		-		-		-		-		(24,699	)		(24,699	)
Net Loss for the period				-		-		-		(24,699	)		(24,699	)
Balance at February 29, 2024		27,939,260		27,939		5,100		901,613		(781,227	)		153,425
Balance February 29, 2024		27,939,260	$	27,939	$	5,100	$	901,613	$	(781,227	)	$	153,425
Net income		-		-		-		-		1,173,296			1,173,296
Balance at May 31, 2024		27,939,260		27,939		5,100		901,613		392,069			1,326,721
Net loss		-		-		-		-		(435,494	)		(435,494	)
Stock based compensation		-		-		-		60,000		-			60,000
Balance August 31, 2024		27,939,260	$	27,939	$	5,100	$	961,613	$	(43,425	)	$	951,227

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

HESTIA INSIGHT INC. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

For the ~~nine~~three months ended ~~August~~February 3128, ~~2024,~~2025 and ~~August~~February 3129, ~~2023~~2024 (Unaudited)

	For the Nine Months Ended
	For the Three months Ended
	August 31, 2024			August 31, 2023
	Feb. 28, 2025			Feb. 29, 2024
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Income/(Loss)	$	~~713~~(392,~~103~~295	)	$	(~~425~~24,~~363~~699	)
Adjustments to reconcile net income/(loss) to operating cash flows:
Realized loss on sale of capital assets		-			74,889
Stock Based Compensation		60,000			-
Equity securities received for consulting fees		(1,265,484	)		-
Unrealized loss (gain) on investment equities		259,200			(9,402	)
Unrealized loss (gain) on investment equities		409,653			103,537
Gain/Loss sales of assets		14,203			-
Stock based compensation		60,000			-
Credit Card Payable					-
Depreciation expense		~~3,637~~350			121,~~021~~212
Bad Debt Expense		-6,660			~~5,185~~
Changes in operating asset and liability account balances:
Accounts receivable		(49,340	)		23,248
Accounts receivable and lease interest receivable					(8,000	)
Accounts payable and accrued liabilities		9,618			-
Accounts payable and accrued interest payable		15,835			(5,145	)
NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES	$	(118,813	)	$	(206,483	)
NET ADJUSTMENTS		356,248			(21,335	)
NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES	$	(36,047	)	$	(46,034	)
CASH FLOWS FROM INVESTING ACTIVITIES:
Dividend income and interest income		2,625			-
Proceeds (used in) purchase of investment equities		7,845			-
Proceeds (used in) purchase of vending machines		-			(385	)
Proceeds provided by investment equities		-			-
Proceeds from sale of capital assets		-			46,000
NET CASH PROVIDED (USED) BY INVESTING ACTIVITIES	$	7,845		$	-
Proceeds from (used in) purchase of investment equities		-			(30,125	)
Proceeds provided by investment equities		-			103,658
NET CASH PROVIDED (USED) BY INVESTING ACTIVITIES	$	2,625		$	119,148
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds provided by related party loan		7825,~~931~~000			-50,000
NET CASH PROVIDED (USED) BY FINANCING ACTIVITIES	$	7825,~~931~~000		$	-50,000
NET INCREASE (DECREASE) IN CASH		(373,~~257~~202	)		~~(87~~3,~~335~~966	)
CASH – BEGINNING OF PERIOD		9341,~~890~~163			~~252~~93,~~956~~890
CASH – END OF PERIOD	$	5637,~~633~~959		$	~~165~~97,~~621~~856

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

HESTIA INSIGHT INC. AND SUBSIDIARIES

NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

~~August~~February 3128, ~~2024~~2025

Note 1 – Organization and basis of accounting

Nature of Organization

Hestia Insight Inc. (“Hestia” or the “Company”) was incorporated in the State of Nevada on November 19, 2003, and was formerly known as Luxshmi Investments, Inc. until it changed its name on March 27, 2019. The Company is focused primarily on the healthcare and biotech sectors through the Company’s two wholly owned operating subsidiaries, Hestia Investments Inc. (“Hestia Investments”), and HSTA HEALTH INC., d/b/a Hestia Vending (“Hestia Vending”). Hestia Investments provides strategic consulting, medical supply sales and marketing support, management, and capital markets advisory services for select micro, small and medium sized companies within the healthcare and biotech sectors. Hestia Vending operates within the healthy food, beverage and wellness products industry and the smart vending machine industry. The Company is positioned to make strategic acquisitions of emerging growth companies with unique sciences and technologies. The Company intends to pursue the acquisition and development of healthcare related technologies in the healthcare and biotech sectors through acquisition, licensing, or joint ventures. The Company will also consider a third avenue of investing in certain technologies. The Company entered the healthcare sector to explore emerging healthcare technologies, especially growth companies that own and develop unique sciences and technologies.

~~Unaudited Interim~~Basis ~~Financial~~of ~~Statements~~Presentation

The accompanying ~~unaudited~~consolidated financial statements ~~(“financial~~ ~~statements”)~~include ~~have~~the ~~been~~accounts ~~prepared~~of inHestia Insight ~~conformity with U~~Inc.S. ~~generally~~(“Hestia” ~~accepted~~or ~~accounting~~the ~~principles (~~“~~GAAP~~Company”) ~~for~~ ~~interim~~consolidated ~~financial information and~~ with the ~~instructions~~accounts ~~for Form 10-Q and Article 8-03~~ of ~~Regulation S-X. Accordingly,~~its ~~certain information and footnote disclosures normally included in annual financial statements prepared in~~wholly ~~accordance~~ owned ~~with~~subsidiaries ~~GAAP~~Hestia ~~have~~Investments, ~~been~~Inc., ~~condensed~~a orWyoming ~~omitted~~corporation ~~pursuant to the rules~~ and ~~regulations~~HSTA ~~of the Securities and Exchange Commission (“SEC”)~~Health, ~~for interim financial statements~~ Inc., Ind/b/a ~~the~~Hestia ~~opinion of management~~Vending, ~~the financial statements include all adjustments necessary (which are of~~ a ~~normal~~Nevada ~~and recurring nature) for the fair and not misleading presentation of the results of the interim periods presented~~corporation. ~~These~~ ~~unaudited~~In ~~interim~~these ~~financial statements should be read in conjunction with the Company’s audited financial statements for the year ended November 30~~notes, ~~2023, included in~~ the ~~Annual~~terms ~~Report on Form 10-K filed by the Company with the SEC on March 14~~“us,” ~~2024~~ “we” ~~(the~~or “~~Annual Report~~our”). ~~The~~refer ~~accompanying November~~to ~~30,~~Hestia ~~2023,~~Insight balance sheet was derived from the audited financial statements included in the Annual Report but does not include all disclosures required by accounting principles generally accepted in the United States of AmericaInc. ~~The~~and ~~results~~its ofconsolidated ~~operations for any interim periods are not necessarily indicative of the results of operations for any other interim period or for a full fiscal year~~subsidiary.

~~There~~The ~~have~~accompanying ~~been no changes~~financial statements are prepared on the basis of accounting principles generally accepted in the United States of America (“U.S. GAAP”). The Company is a development stage enterprise devoting substantial efforts to establishing its new business, financial planning, raising capital, and research into investments and services which may become part of the Company’s investment and services portfolios. The Company has not realized significant ~~accounting~~revenues ~~policies~~from asinception through the date of ~~June~~ ~~30,~~these ~~2024,~~financial asstatements. ~~compared~~A todevelopment ~~the~~stage ~~significant~~company is ~~accounting~~defined ~~policies~~as ~~disclosed~~one in ~~Note 2~~which all efforts are devoted substantially to establishing a new business and, ~~"Summary of~~ ~~significant~~even ~~accounting~~if ~~policies"~~planned inprincipal ~~the~~operations have ~~Company's~~commenced, ~~Annual~~revenues ~~Report~~are insignificant.

~~Basis~~Presented ofas ~~Presentation~~a Going Concern

The accompanying ~~consolidated~~ financial statements ~~include~~have been prepared assuming the ~~accounts~~continuation of ~~Hestia Insight~~the ~~Inc.~~Company ~~(“Hestia”~~as ora going concern which contemplates the ~~“Company”)~~realization ~~consolidated~~of ~~with~~assets and the ~~accounts~~satisfaction of liabilities in the normal course of ~~its~~business. ~~wholly~~The Company has not yet established an ongoing source of revenues sufficient to cover ~~owned~~its ~~subsidiaries~~operating ~~Hestia~~costs ~~Investments,~~and ~~Inc~~is dependent on debt and equity financing to fund its operations., Management of the Company is making efforts to raise additional funding until a ~~Wyoming~~registration ~~corporation~~statement relating to an equity funding facility is in effect. While management of the Company believes that it will be successful in its capital formation and ~~HSTA~~planned ~~Health~~operating activities, there can be no assurance that ~~Inc~~we will be able to raise additional equity capital or be successful in the development and commercialization of the investments and services it develops or enters into collaboration agreements thereon. Ultimately, ~~d/b/a~~the ~~Hestia~~Company ~~Vending,~~will need to achieve profitable operations in order to continue as a ~~Nevada~~going ~~corporation~~concern. InThe ~~these~~accompanying ~~notes,~~financial statements do not include any adjustments to reflect the ~~terms~~possible ~~“us,”~~future effects ~~“we”~~on the reclassification or ~~“our”~~the ~~refer~~amounts tothat ~~Hestia~~can ~~Insight~~be ~~Inc.~~recovered ~~and~~from ~~its~~receivables ~~consolidated~~or ~~subsidiary~~other assets, or the reclassification or the amounts of liabilities that may result from the possible inability of the Company to continue as a going concern.

~~Reclassification of prior year presentation~~5

~~Certain~~Note ~~amounts in~~2 ~~prior~~– ~~periods~~Summary ~~have~~of ~~been~~significant ~~reclassified~~accounting ~~to be consistent with the current period presentation.~~ policies

~~Presented~~Cash asand aCash ~~Going Concern~~Equivalents

~~The~~For ~~accompanying~~purposes ~~financial statements have been prepared assuming the continuation~~ of ~~the~~reporting ~~Company~~within ~~as a going concern which contemplates~~ the ~~realization~~balance ofsheets ~~assets~~ and the ~~satisfaction of~~statements ~~liabilities in the normal course~~ of ~~business.~~cash ~~The Company has not yet established an ongoing source of revenues sufficient to cover~~flows, ~~its operating costs and is dependent on debt and equity financing to fund its operations. Management of~~ the Company isconsiders ~~making~~all ~~efforts to~~cash ~~raise~~on ~~additional~~hand, ~~funding~~cash ~~until~~accounts anot ~~registration~~subject ~~statement relating~~ to anwithdrawal ~~equity funding facility is in effect. While management of the~~restrictions ~~Company~~ or ~~believes~~penalties, ~~that~~cash iton ~~will~~deposit ~~be successful~~ in ~~its~~attorney ~~capital~~trust ~~formation~~accounts, and ~~planned~~all ~~operating~~highly ~~activities,~~liquid ~~there can be no assurance that~~debt we instruments ~~will~~purchased bewith ~~able~~a tomaturity ~~raise additional equity capital or be successful in the development and commercialization~~ of ~~the~~six ~~investments~~months ~~and services it develops~~ or ~~enters~~less ~~into collaboration agreements thereon. Ultimately, the Company will need~~ to achieve profitable operations in order to continue as a going concern. The accompanying financial statements do not include any adjustments to reflect the possible future effects on the reclassification or the amounts that can be ~~recovered~~cash ~~from~~and ~~receivables~~cash ~~or other assets, or the reclassification or the amounts of liabilities that may result from the possible inability of the Company to continue as a going concern~~equivalents.

5Prepaid Expenses

~~Note~~The 2Company –records ~~Summary~~amounts which have been paid in advance of ~~significant~~receiving ~~accounting~~future ~~policies~~economic benefits anticipated by the payment as prepaid expenses. Prepaid expenses are recorded as assets and expensed over the period that the benefits are received from the payment.

~~Cash~~Investments ~~and~~in ~~Cash Equivalents~~Equities

~~For~~ASC ~~purposes~~Topic of820, ~~reporting~~Fair ~~within~~Value ~~the~~Measurements ~~balance sheets~~ and ~~the statements of cash flows,~~ ~~the~~Disclosures ~~Company~~(“ASC ~~considers~~Topic ~~all~~820”) ~~cash~~provides ona ~~hand,~~framework ~~cash~~for ~~accounts~~measuring ~~not~~fair ~~subject~~value ~~to withdrawal restrictions or penalties, cash on deposit~~ in ~~attorney~~accordance ~~trust accounts, and all highly liquid debt instruments purchased~~ with agenerally ~~maturity~~accepted ~~of six months or less to be cash and cash equivalents~~accounting principles.

~~Prepaid~~ASC ~~Expenses~~Topic 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC Topic 820 establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs).

The ~~Company~~fair ~~records~~value ~~amounts~~hierarchy ~~which~~consists ~~have~~of ~~been~~three ~~paid~~broad inlevels, ~~advance~~which ofgives ~~receiving~~the ~~future~~highest ~~economic~~priority ~~benefits~~to ~~anticipated~~unadjusted byquoted ~~the~~prices ~~payment~~in asactive ~~prepaid~~markets ~~expenses.~~for ~~Prepaid~~identical ~~expenses~~assets ~~are~~or ~~recorded~~liabilities as(Level ~~assets~~1) and ~~expensed over~~ the ~~period~~lowest ~~that~~priority ~~the~~to ~~benefits~~unobservable ~~are~~inputs ~~received~~(Level ~~from the payment~~3). The ~~Company~~three ~~recorded as prepaid expenses~~ levels of ~~$0 and $0 for~~ the ~~three~~fair ~~months~~value ~~ended~~hierarchy ~~August 31,~~under ~~2024,~~ASC ~~and~~Topic ~~the~~820 ~~year~~are ~~ended~~described ~~November 30,~~as ~~2023, respectively.~~follows:

~~Investments~~● Level 1 – Unadjusted quoted prices in ~~Equities~~active markets for identical assets or liabilities that are accessible at the measurement date.

~~Accounting~~● ~~Standards~~Level ~~Codification~~2 ~~(“ASC”) Topic~~– ~~820~~Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, ~~Fair~~either ~~Value~~directly ~~Measurements~~or ~~and~~indirectly. ~~Disclosures~~Level ~~(ASC~~2 ~~820)~~inputs ~~provides~~include aquoted ~~framework~~prices for ~~measuring~~similar ~~fair value~~assets or liabilities in ~~accordance~~active ~~with~~markets; ~~generally~~quoted ~~accepted~~prices ~~accounting~~for ~~principles~~identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability; and inputs that are derived principally from or corroborated by observable market data by correlation or other means.

~~ASC~~● ~~Topic~~Level ~~820~~3 ~~defines~~– ~~fair~~Prices ~~value~~or asvaluation ~~the~~techniques ~~price~~ that ~~would~~require beinputs ~~received~~that toare ~~sell~~both anunobservable ~~asset or~~and ~~paid~~significant to ~~transfer a liability in an orderly transaction between market participants at~~ the ~~measurement~~overall ~~date. ASC Topic 820 establishes a~~ fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs)measurement.

~~The~~For ~~fair~~those ~~value~~investments ~~hierarchy~~in ~~consists~~equities, ofincluding ~~three~~equity securities ~~broad~~and ~~levels~~partnership interests, ~~which~~that ~~gives~~have ~~the~~a ~~highest~~“readily ~~priority to~~determinable ~~unadjusted~~fair ~~quoted~~value,” ~~prices~~as defined in ~~active~~ASC ~~markets~~Topic ~~for~~321 ~~identical~~and ~~assets~~discussed below, or ~~liabilities (Level~~are 1)traded in a verifiable public market and are not restricted for sale in the ~~lowest~~public ~~priority~~market toby ~~unobservable~~a ~~inputs~~restricted ~~(Level~~stock ~~3).~~legend, or ~~The~~can otherwise be reasonably valued using the three levels of the fair value hierarchy under ASC Topic 820 ~~are~~discussed ~~described~~above, we present and carry our investments at their estimate of fair value at net asset value (NAV) as ~~follows:~~of the balance sheet date. For these equity securities and partnership interests we include the realized and unrealized gains and losses arising from the changes in the fair values during the period as a component of investment gains in the consolidated statements of operations.

●For ~~Level~~those 1investments –in ~~Unadjusted~~equities, ~~quoted~~including ~~prices~~equity securities and partnership interests, that do not have a “readily determinable fair value,” or are not traded in ~~active~~a ~~markets~~verifiable public market or are restricted for ~~identical~~sale ~~assets~~in the public market by a restricted stock legend or ~~liabilities~~otherwise, ~~that~~we ~~are~~present ~~accessible~~and atcarry our investments using the measurement ~~date~~alternative which is cost minus impairment, if any, plus or minus changes resulting from observable price changes in “orderly transactions,” as defined in ASC 321, for the identical or a similar investment of the same issuer.

● Level 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 2 inputs include quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability; and inputs that are derived principally from or corroborated by observable market data by correlation or other means.6

●Income ~~Level 3 – Prices or valuation techniques that require inputs that are both unobservable and significant to the overall fair value measurement.~~Taxes

~~For~~The ~~those~~Company ~~investments~~accounts infor ~~equities,~~income ~~including~~taxes pursuant ~~equity~~to ~~securities~~FASB ~~and~~ASC ~~partnership~~Topic ~~interests~~740, ~~that~~Income ~~have~~Taxes. aUnder ~~“readily~~FASB ~~determinable fair value,” as defined in~~ ASC Topic ~~321~~ 740, ~~321~~deferred ~~Investments—Equity~~tax ~~Securities~~assets ~~(“ASC 321”)~~ and ~~discussed~~liabilities ~~below, or~~ are ~~traded~~determined inbased aon ~~verifiable~~temporary ~~public~~differences ~~market~~between ~~and are not restricted for sale in~~ the ~~public~~bases ~~market by a restricted stock legend, or can otherwise be reasonably valued using the three levels~~ of ~~the~~certain ~~fair~~assets ~~value~~and ~~hierarchy~~liabilities ~~under~~for ~~ASC~~income ~~Topic~~tax ~~820 discussed above. For these equity securities~~ and wefinancial ~~include~~reporting ~~the~~purposes. ~~realized~~The ~~and~~deferred ~~unrealized~~tax ~~gains~~ assets and ~~losses~~liabilities ~~arising~~are ~~from~~classified ~~the~~according ~~changes~~to in the ~~fair~~financial ~~values~~statement ~~during~~classification ~~the period as a component~~ of ~~‘changes~~the inassets ~~fair~~and ~~value~~liabilities ofgenerating ~~equity securities’ in~~ the ~~consolidated statements of operations~~differences.

6The Company maintains a valuation allowance with respect to deferred tax assets. The Company establishes a valuation allowance based upon the potential likelihood of realizing the deferred tax asset and taking into consideration the Company’s financial position and results of operations for the current period. Future realization of the deferred tax benefit depends on the existence of sufficient taxable income within the carry-forward period under the federal tax laws.

~~For~~Changes ~~those investments~~ in ~~equities~~circumstances, including ~~equity~~ ~~securities~~the ~~and~~Company generating ~~partnership~~significant ~~interests~~taxable income, ~~that~~could docause ~~not have~~ a ~~“readily~~change ~~determinable fair value,” as defined~~ in ~~ASC~~judgment ~~321, we~~about ~~present~~the ~~and~~reliability ~~carry~~of ~~our investments using~~ the ~~measurement~~related ~~alternative~~deferred ~~which~~tax isasset. ~~cost~~Any ~~minus~~change in ~~impairment,~~the ifvaluation ~~any,~~allowance ~~plus~~will orbe ~~minus~~included ~~changes resulting from observable price changes~~ in ~~“orderly~~income ~~transactions,” as defined~~ in ~~ASC 321, for~~ the ~~identical~~year ~~or a similar investment~~ of the ~~same~~change ~~issuer~~in estimate.

~~Use of~~ Estimates

The financial statements are prepared on the basis of accounting principles generally accepted in the United States of America, also referred to as U.S. GAAP. 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 as of the dates of the balance sheets and the income and expenses for the periods ended as stated in the statements of operations.

Revenue Recognition

The Company recognizes consulting income in accordance with ASC 606. This standard’s stated core principle is that an entity should recognize revenue to depict the transfer of promised services or goods to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve this core principle, ASC 606 includes provisions within a five-step model that includes identifying the contract with a customer, identifying the performance obligations in the contract, determining the transaction price, allocating the transaction price to the performance obligations, and recognizing revenue when, or as, an entity satisfies a performance obligation.

Our consulting revenues currently consist of consulting contracts for professional services that are performed over a stated period of time. We recognize income for each contract on a pro-rata basis over the stated period of time as we satisfy a performance obligation.

Stock-Based Compensation

Stock-based compensation is accounted for based on the requirements of the Share-Based Payment topic of Accounting Standards Codification (“ASC”) 718 which requires recognition in the financial statements of the cost of employee and director services received in exchange for an award of equity instruments over the period the employee or director is required to perform the services in exchange for the award. The Accounting Standards ~~Codification~~ Codification also requires measurement of the cost of employee and director services received in exchange for an award based on the grant-date fair value of the award.

~~For~~Pursuant to ASC Topic 505-50, for share-based payments to consultants and other third-parties, compensation expense is determined at the “measurement date.” The expense is recognized over the period of services or the vesting period, whichever is applicable. Until the measurement date is reached, the total amount of compensation expense remains uncertain. We record compensation expenses based on the fair value of the award at the reporting date. The awards to consultants and other third parties are then revalued, or the total compensation is recalculated based on the then current fair value, at each subsequent reporting date.

~~Income Taxes~~7

~~Deferred~~Subsequent tax assets and liabilities are computed based on the difference between the financial statement and tax basis of assets and liabilities and are measured by applying enacted tax rates and laws for the taxable years in which those differences are expected to reverse. The Company expects that recent tax law changes contained in the Inflation Reduction Act and CHIPS Act will not have a material impact on its provision for income taxes. In addition, a valuation allowance is required to be recognized if it is believed more likely than not that a deferred tax asset will not be fully realized. Authoritative guidance prescribes a recognition threshold of more likely than not, and a measurement attribute for all tax positions taken or expected to be taken on a tax return, in order for those positions to be recognized in the financial statements. The Company continually reviews tax laws, regulations and related guidance in order to properly record any uncertain tax liabilities.Events

7The Company evaluated subsequent events through the date when these financial statements are issued for disclosure consideration.

~~Loss~~Adoption ~~Per~~of ~~Share~~Recent Accounting Pronouncements

The Company’s ~~loss~~has ~~per~~implemented ~~share~~all ~~calculation~~new accounting ispronouncements ~~based~~that ~~upon~~are ~~the~~in ~~weighted~~effect ~~average~~and ~~number~~that ofmanagement ~~shares~~ of ~~common~~the ~~stock~~Company ~~outstanding.~~believes ~~The~~may ~~dilutive~~impact ~~effect~~its offinancial ~~stock options~~statements, ~~warrants,~~including ~~and other~~ASC ~~equity~~842 ~~instruments~~described above ~~are~~under ~~included~~Lease ~~for~~Contracts ~~purposes~~Receivable. ofManagement ~~calculating~~does ~~diluted~~not ~~income~~believe ~~per~~that ~~share,~~there ~~except~~are ~~for~~any ~~periods~~other ~~when~~new ~~the~~accounting ~~Company~~pronouncements ~~reports~~that ahave ~~net~~been ~~loss,~~issued inthat ~~which~~might ~~case~~have ~~the~~a ~~inclusion~~material ofimpact ~~such~~on ~~equity~~its ~~instruments~~financial ~~would~~position beor ~~antidilutive.~~results As of ~~August 31, 2024 and 2023, 1,580,000 and 80,000 options were excluded from the computation of net loss per share because the effect would be antidilutive~~operations.

Recent Accounting Pronouncements

~~The~~Effective ~~Company~~December 1, ~~has~~2017, ~~implemented~~the ~~all~~Company ~~new accounting~~adopted ~~pronouncements~~Accounting ~~that~~Standards ~~are~~Update in(“ASU”) ~~effect~~2016-01 ~~and~~“Financial ~~that~~Instruments—Recognition ~~management~~and Measurement of ~~the~~Financial ~~Company~~Assets and ~~believes~~Financial ~~may impact its financial statements~~Liabilities.” ~~Management~~ASU ~~does~~2016-01 ~~not believe~~adds ~~that~~a ~~there~~new ~~are~~Topic, ~~any~~“ASC ~~other~~321 ~~new~~Investments ~~accounting~~– ~~pronouncements~~Equity ~~that~~Securities” ~~have~~to ~~been~~the ~~issued~~FASB Accounting ~~that~~Standards ~~might~~Codification, ~~have~~which aprovides ~~material~~guidance ~~impact~~ on ~~its~~accounting ~~financial position~~for orall ~~results~~equity ~~of operations~~investments.

The guidance in ASC 321 allows a measurement exception for those equity investments that do not have a “readily determinable fair value,” as defined therein, and do not qualify to be measured using the practical expedient to estimate fair value at net asset value (NAV) of the investee in accordance with ASC 820-1035-59, Fair Value Measurement and Disclosure. The measurement alternative allows those investments to be measured at their cost minus impairment, if any, plus or minus changes resulting from observable price changes in “orderly transactions,” as defined, for the identical or a similar investment of the same issuer. Hestia has elected to use this measurement exception. See Note 3 –below ~~Investment~~for a detailed listing of the Company’s investment in ~~Equities~~equities to which the measurement exception applies.

~~The~~Reclassification following equity investments that have a readily determinable fair value (Level 1) are measured using ASC Topic 820, discussed above. The following equities without a readily determinable fair value use the measurement alternative of ~~ASC~~prior ~~Topic~~year 321 and are measured at their cost minus impairment, if any, plus or minus changes resulting from observable price changes in “orderly transactions,” as defined, for the identical or a similar investment of the same issuer. As of August 31, 2024, and November 30, 2023, the Company did not hold any securities without readily determinable fair values.presentation

~~The~~Cash ~~following~~flows ~~tables~~for ~~presents~~February ~~equity securities still held by the Company as of August 31~~28, ~~2024~~2025, ~~and~~have ~~includes~~been ~~the~~reclassified ~~change~~for inconsistency with ~~fair~~current ~~value~~year ~~for~~presentation. ~~the~~These ~~period~~reclassifications ~~ended~~had ~~August~~no ~~31,~~effect ~~2024~~on ~~and~~ the ~~cumulative change~~reported innet ~~fair~~decrease ~~value~~in cash as of ~~the~~February ~~reporting~~28, ~~date~~2025.

Schedule of investment in equities
Description	How Acquired	Readily Determinable Fair Value	Cost		Current Change			Cumulative Impairments		Cumulative Fair Value Adjustments			August 31, 2024 Bal. Sheet Value
222 shares of unrestricted stock in Canibiola, Inc. (“CANB” on OTCMarkets.com)	Consulting Income	Yes	$	-	$	(1	)	$	-	$	(15	)	$	10
235,636,253 shares of unrestricted and restricted common stock in BHPA, Inc (“BHPA” on OTCMarkets.com)	Consulting Income	Yes	$	1,298,837	$	(363,634	)	$	-	$	(375,856	)	$	918,981
2,000 shares of Gabelli Equity Trust Inc. stock	Purchase	Yes	$	43,557	$	3,066		$	-	$	(32,594	)	$	10,963
Totals			$	1,342,394	$	(360,569	)	$	-	$	(412,465	)	$	929,954

Note 3 – Investment in Equities.

~~Note~~The 4following –equity ~~Related~~investments ~~Party~~that ~~Transactions~~have a readily determinable fair value are measured using ASC Topic 820, discussed above. The following equities without a readily determinable fair value use the measurement alternative of ASC Topic 321 and are measured at their cost minus impairment, if any, plus or minus changes resulting from observable price changes in “orderly transactions,” as defined, for the identical or a similar investment of the same issuer.

On January 15, 2024, the Company entered into a $50,000 note payable to ECL Capital Partners Corp, a related party. The loan is to be repaid in full on January 15, 2025, with interest payable on the unpaid principal at the rate of 6.00 percent per annum.

Schedule of investment in equities
Description	How Acquired	Readily Determinable Fair Value	Cost		Current Change		Cumulative Impairments		Prior Cumulative Adjust.		February 28, 2025 Bal. Sheet Value
235,636,253 shares of unrestricted common stock in BHPA, Inc (“BHPA” on OTCMarkets.com)	Consulting Income	Yes	$	1,298,837	$	259,200	$	0	$	238,463	$	801,174

Totals			$	1,298,837	$	259,200	$	0	$	238,463	$	801,174

During the nine months ended May 31, 2024 an additional loan of $3,930.91 from Mr. Edward C. Lee was received as a short-term loan, bearing no interest. For the year ended November 30, 2023, the Company had no related party transactions.8

OnNote ~~August~~4 ~~25,~~– ~~2024,~~Income the Company entered into a $50,000 note payable to ECL Capital Partners Corp, a related party. The loan is to be repaid in full on August 24, 2025, with interest payable on the unpaid principal at the rate of 6.00 percent per annum.Taxes

~~Note~~The 5Tax –Cuts ~~Notes~~ and ~~Lines~~Jobs Act (the “2017 Tax Act”) was enacted on December 22, 2017. The 2017 Tax Act includes a number of ~~Credit~~changes ~~Receivable~~to existing U.S. income tax laws that affect the Company, most notably a reduction of the top U.S. corporate income tax rate from 35% to 21% for tax years beginning after December 31, 2017. The 2017 Tax Act also provides for the acceleration of depreciation for certain assets placed in service after September 27, 2017, as well as changes beginning in 2018, including additional limitations on the deductibility of executive compensation and interest.

~~During~~On May 16, 2019, the ~~nine~~Company ~~months~~entered ~~ended~~into a ~~August 31,~~share ~~2024~~exchange agreement which resulted in Hestia Investments, Inc. becoming a wholly owned subsidiary of the Company and the ~~year~~former shareholders ~~ended~~Hestia ~~November~~Investments ~~30,~~Inc ~~2023,~~becoming the new majority shareholders of the Company. ~~had~~Prior noto ~~notes~~this ordate ~~lines~~the ofCompany ~~credit~~and ~~receivable~~Hestia Investments, Inc., have been taxed as separate C-Corporations for federal income tax purposes.

~~Note~~The 6provision –(benefit) ~~Common~~for ~~Stock~~income taxes for three months ended February 28, 2025, consists of the following:

During the nine months ended August 31, 2024,and the year ended November 30, 2023,the Company issued no common stock.

Schedule of provision for income taxes
	February 28, 2025
Current:
Federal	$	0
State		0
Total Current	$	0
Deferred:
Federal	$	0
State		0
Change in valuation		0
Total provision (benefit)	$	0

8The Company, and its subsidiaries have net deferred tax assets resulting from net operating loss (“NOL”) carryforwards. These NOL carryforwards are subject to limitations on their use and availability. Under the 2017 Tax Act, NOL carryforwards can offset only 80% of taxable income in any given tax year and are significantly or completely reduced whenever there is a substantial change in the ownership of the Corporation.

Note 7 – Preferred Stock

Schedule of net income (loss) before income taxes
	February 28, 2025			February 29, 2024
Net income (loss) before taxes	$	(392,295	)	$	(24,699	)
US federal income tax rate		21	%		21	%

Computed expected tax provision (benefit)		(82,328	)		(5,187	)
Permanent differences		-			-
Timing differences		54,495			5,187
Valuation allowance on NOL carryforwards		27,833			-
Federal income tax provision	$			$	-

The Company isand ~~authorized~~its tosubsidiaries ~~issue~~file upincome ~~to 10,000,000 shares of preferred stock, par~~tax ~~value~~returns ~~$.00001~~in ~~per share (~~the ~~“Preferred Stock”)~~U.S. Asfederal ofjurisdiction ~~August 31~~and, ~~2024~~if necessary, in various state and ~~November 30,~~local ~~2023,~~jurisdictions. noAll ~~shares~~tax ofyears ~~Preferred~~from ~~Stock~~2017 ~~were~~to ~~issued~~2024 are ~~and~~subject ~~outstanding~~to examination.

On November 21, 2019, Hestia Investments Inc. returned to the Company for cancellation its 10,000,000 shares of Preferred Stock and, accordingly, the Company cancelled the remaining outstanding 10,000,000 shares of Preferred Stock.9

Note 85 – ~~Options~~Related toParty ~~Acquire Common Stock~~Transactions

On ~~June 25~~January 15, 2024, the Company ~~issued~~entered ~~Edward~~into ~~Lee, Chairman,~~ a ~~stock option to acquire an aggregate of 1~~$50,000~~,000~~ ~~shares~~note ofpayable ~~the~~to ~~common~~ECL ~~stock~~Capital ofPartners ~~the Company~~Corp, ~~exercisable~~a ~~for~~related ~~five (5) years at an exercise price of $0~~party.20 ~~per~~The ~~share,~~loan ~~subject~~was to ~~vesting.~~be ~~The~~repaid ~~option~~in ~~vests~~full inon ~~equal~~January ~~amounts~~15, ~~over~~2025, awith ~~period~~interest ofpayable ~~one~~on ~~(1)~~the ~~year~~unpaid principal at the rate of ~~250,000~~6.00 ~~shares~~percent per ~~fiscal~~annum. ~~quarter~~The atloan ~~the~~has ~~end~~been ofextended ~~such~~until ~~quarter,~~January ~~commencing in June 2024~~15, ~~and pro-rated for the number of days the optionee serves on the Board during the fiscal quarter~~2026.

OnDuring ~~June 25, 2024,~~ the ~~Company~~last ~~issued~~year ~~Eugene~~in ~~Cha~~May, ~~Director,~~ ~~a stock option to acquire~~ 2024 an ~~aggregate~~additional ofloan ~~500,000 shares~~ of ~~the common stock of the Company~~$3, ~~exercisable for five (5)~~931 ~~years~~ from ~~at an exercise price of $0~~Mr.~~20 per~~ ~~share,~~Edward ~~subject to vesting~~C. ~~The~~Lee ~~option~~was ~~vests~~received inas ~~equal amounts over~~ a ~~period~~short-term ~~of one (1) year at the rate of 125~~loan,~~000 shares~~ ~~per~~bearing ~~fiscal~~no ~~quarter at the end of such quarter, commencing in June 2024, and pro-rated for the number of days the optionee serves on the Board during the fiscal quarter~~interest.

~~The~~On ~~Company~~August ~~estimated~~25, 2024, the ~~fair~~Company ~~value~~entered ofinto ~~stock~~a ~~options~~$25,000 itnote ~~granted~~payable to ~~utilizing~~ECL ~~the~~Capital ~~Black-Scholes~~Partners ~~option-pricing~~Corp, ~~model.~~a ~~The~~related ~~volatility component of the calculation is based on the historic volatility of the Company’s stock~~party. The ~~expected~~loan ~~life assumption~~ is ~~primarily~~to ~~based~~be onrepaid ~~historical~~in ~~exercise~~full ~~patterns~~on ~~and~~August ~~employee post-vesting~~24, ~~termination~~2025, ~~behavior.~~with ~~The risk-free~~ interest payable ~~rate for the expected term of the option is based~~ on the ~~U.S.~~unpaid ~~Treasury~~principal ~~yield curve in effect~~ at the ~~time~~rate of ~~grant~~6.00 ~~The~~percent ~~stock~~per ~~price is considered based on the closing price of the Company’s common stock as of the grant date~~annum.

~~The~~For ~~Company recognizes compensation costs for those shares expected to vest on a straight-line basis over~~ the ~~requisite~~year ~~service period of the awards. During the nine months~~ ended ~~August~~November 3130, 2024 ~~and 2023~~, the Company ~~recognized $60,000 and $-0- in stock based~~ ~~compensation~~had no related toparty the vesting of issued stock options. The fair values of option awards granted during the nine months ended August 31, 2024, were estimated using a Black-Sholes option pricing model under the following assumptions:transactions

Schedule Of Fair Value Measurements Rollforward
	Low			High
Rate		4.01	%		4.01	%
Volatility		195.43	%		195.43	%
Stock price	$	0.16		$	0.16
Exercise price	$	0.20		$	0.20
Term (years)		3.00			3.00

On February 17, 2025, the Company entered into a $25,000 note payable to ECL Capital Partners Corp, a related party. The loan is to be repaid in full on February 17, 2026, with interest payable on the unpaid principal at the rate of 6.00 percent per annum.

9Note 6 – Notes and Lines of Credit Receivable

~~Determining~~During the ~~assumptions~~three ~~for~~months ~~the~~ended ~~expected~~February ~~term and~~28, volatility requires management to exercise significant judgment. The expected term represents the weighted-average period that options granted are expected to be outstanding giving consideration to vesting schedules. Since the Company does not have an extended history of actual exercises2025, ~~the Company has estimated the expected term using a simplified method which calculates the expected term as the average of the time-to-vesting~~ and the ~~contractual~~year ~~life~~ended ofNovember ~~the~~30, ~~awards. Given the limited public market for the Company’s stock~~2024, the Company ~~has~~had ~~elected~~no tonotes ~~estimate~~or ~~its~~lines ~~expected volatility by benchmarking its volatility to that~~ of ~~several~~credit ~~public company issuers that operate within its market segment~~receivable. ~~The guideline companies’ volatility was increased by a size adjustment premium to compensate for the difference in size between the guideline companies and the Company in its calculation.~~

~~The~~Note ~~status~~7 of– ~~the~~Common ~~options issued under the foregoing option plans as August 31, 2023, and changes during the years then ended were as follows:~~Stock

Schedule of options issued under the foregoing option plans
	Shares		Weighted average exercise price per share		Weighted average remaining contractual term		Aggregate intrinsic value
Outstanding at November 30, 2023		80,000	$	3.06		2.52	$	-
Exercised		-
Expired		-
Forfeited		-
Granted		1,500,000		0.20		4.82		-
Outstanding as of August 31, 2024		1,580,000	$	0.34		4.70	$	-

During the three months ended February 28, 2025, and the year ended November 30, 2024,the Company issued no common stock.

Note 98 – ~~Subsequent~~Preferred ~~Events~~Stock

The Company ~~evaluates~~is ~~events~~authorized ~~that~~to ~~occur~~issue ~~after~~up ~~the~~to ~~period’s~~10,000,000 ~~end~~shares ~~date~~of ~~through~~preferred ~~the date the financial statements are available to be issued. Accordingly~~stock, par ~~management~~value ~~has~~$.00001 ~~evaluated~~per ~~subsequent~~share ~~events~~(the ~~through~~“Preferred ~~the~~Stock”). ~~date~~As ~~these~~of ~~financial~~February ~~statements are~~28, ~~issued~~2025, and ~~has~~November ~~determined~~30, ~~that~~2024, no ~~subsequent~~shares ~~events~~of ~~require~~Preferred ~~disclosure~~Stock inwere ~~these~~issued ~~financial~~and ~~statements~~outstanding.

On November 21, 2019, Hestia Investments returned to the Company for cancellation its 10,000,000 shares of Preferred Stock and, accordingly, the Company cancelled the remaining outstanding 10,000,000 shares of Preferred Stock.

~~ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS~~10

The following discussion and analysis of the results of operations and financial condition of Hestia Insight Inc. for the nine months ended August 31, 2024, and August 31, 2023, should be read in conjunction with the Hestia Insight Inc. unaudited consolidated financial statements and the notes thereto contained elsewhere in this report. Our discussion includes forward-looking statements based upon current expectations that involve risks and uncertainties, such as our plans, objectives, expectations and intentions. Actual results and the timing of events could differ materially from those anticipated in these forward-looking statements as a result of a number of factors, including those set forth under the Risk Factors, Special Note ~~Regarding~~9 ~~Forward-Looking~~– ~~Statements~~Options and Business sections in our Form 10-K as filed with the Securities and Exchange Commission on March 14, 2024. We use words such as “anticipate,” “estimate,” “plan,” “project,” “continuing,” “ongoing,” “expect,” “believe,” “intend,” “may,” “will,” “should,” “could,” and similar expressions to ~~identify~~Acquire ~~forward-looking~~Common ~~statements.~~Stock

~~Unless~~On ~~otherwise~~December ~~indicated~~15, ~~references~~2022, the Company issued Dr. T.Z. (Ted) Chuang, Advisory Board member, a stock option to acquire an aggregate of 10,000 shares of the “common stock of the Company,” exercisable ~~“us”~~for orfive ~~“we”~~(5) ~~refer~~years at an exercise price of $0.50 per share, subject to ~~Hestia~~vesting. The option vests in equal amounts over a ~~Insight~~period ~~Inc.~~of one (1) year at the rate of two thousand five hundred (2,500) shares per fiscal quarter at the end of such quarter, commencing in the quarter in which the optionee enters into the grant agreement, and ~~its~~pro-rated ~~subsidiaries~~for the number of days the optionee serves on the Board of Advisors during the fiscal quarter.

~~Overview~~On June 25, 2024, the Company issued Edward Lee, Chairman, a stock option to acquire an aggregate of 1,000,000 shares of the common stock of the Company, exercisable for five (5) years at an exercise price of $0.20 per share, subject to vesting. The option vests in equal amounts over a period of one (1) year at the rate of 250,000 shares per fiscal quarter at the end of such quarter, commencing in June 2024, and pro-rated for the number of days the optionee serves on the Board during the fiscal quarter.

~~Hestia~~On ~~Insight~~June ~~Inc. (“Hestia”~~25, ~~“Hestia Insight”~~2024, or the “Company”) ~~was~~issued ~~incorporated in~~Eugene ~~the State of Nevada on November 19~~Cha, ~~2003, under the name Luxshmi Investments, Inc. (“Luxshmi Investments”), until the~~ ~~Company changed its name to Hestia Insight Inc. on March 27~~Director, ~~2019. On March 12, 2019, the Company filed~~ a ~~Certificate~~stock ofoption ~~Amendment~~ to ~~its~~acquire ~~Articles~~an aggregate of ~~Incorporation authorizing 300~~500,000~~,000~~ shares of ~~capital~~the common stock, ~~comprised~~ of ~~290,000,000~~the ~~shares of common stock~~Company, ~~par~~exercisable ~~value~~for ~~$0.001~~five ~~per share~~ (~~the “Common Stock”~~5) ~~and 10,000,000 shares~~ ofyears ~~preferred~~at ~~stock,~~an ~~par~~exercise ~~value~~price of $0.~~00001~~ 20 per share ~~(the “Preferred Stock”). On March 27~~, ~~2019,~~subject ~~the Company filed a Certificate of Amendment~~ to ~~its Articles of Incorporation (i) effecting a name change from Luxshmi Investments, Inc~~vesting. toThe ~~Hestia~~option ~~Insight~~vests ~~Inc., and~~in ~~(ii)~~equal ~~effecting~~amounts over a ~~50-to-1~~period ~~reverse stock split~~ of ~~the~~one ~~Company’s issued and outstanding shares of common stock~~ (~~the “Reverse Stock Split”~~1)~~. The Reverse~~ ~~Stock~~year ~~Split~~at ~~did not impact~~ the ~~Company’s~~rate ~~authorized shares~~ of ~~Common Stock or Preferred Stock~~125,000 shares orper ~~its~~fiscal ~~par~~quarter ~~value.~~at ~~On May 16, 2019,~~ the ~~Company~~end ~~entered~~of ~~into~~such ~~a Share Exchange Agreement with Hestia Investments Inc.~~quarter, acommencing ~~Wyoming~~in ~~corporation~~June ~~(“Hestia Investments”)~~2024, toand ~~exchange, on a 1~~pro-~~for-1~~rated ~~basis, 27,614,200 shares of the Company’s Common Stock in exchange~~ for ~~27,614,200 shares of Hestia Investments which were owned by 100% of~~ the ~~then-shareholders~~number of ~~Hestia~~days ~~Investments (~~the ~~“Share Exchange~~optionee ~~Transaction”).~~serves Ason ~~a result of~~ the ~~Share~~Board ~~Exchange~~during ~~Transaction, Hestia Investments became a wholly owned subsidiary of~~ the ~~Company~~fiscal quarter.

The Company isestimated ~~focused primarily on~~ the ~~healthcare~~fair ~~and~~value ~~biotech~~of ~~sectors through the~~stock ~~Company’s~~options ~~two~~it ~~wholly~~granted ~~owned~~to ~~operating~~utilizing ~~subsidiaries,~~the ~~Hestia~~Black-Scholes ~~Investments~~option-pricing ~~Inc~~model. ~~(“Hestia~~The ~~Investments”), and~~volatility ~~HSTA~~component ~~HEALTH~~of ~~INC.,~~the ~~d/b/a~~calculation ~~Hestia~~is ~~Vending~~based ~~(“Hestia~~on ~~Vending”).~~the ~~Hestia Investments~~historic ~~provides~~volatility ~~strategic~~of ~~consulting, medical supply sales and marketing support, management, and capital markets advisory services for select micro, small and medium sized companies within~~ the ~~healthcare~~Company’s ~~and biotech sectors~~stock. ~~Hestia~~The ~~Vending~~expected ~~operates~~life ~~within~~assumption ~~the~~is ~~healthy food,~~primarily ~~beverage~~based ~~and~~on ~~wellness~~historical ~~products~~exercise ~~industry~~patterns and ~~the smart vending machine industry.~~employee ~~The~~post-vesting ~~Company~~termination ~~is positioned to make strategic acquisitions of emerging growth companies with unique sciences and technologies~~behavior. The ~~Company~~risk-free ~~intends~~interest torate ~~pursue~~for the ~~acquisition and~~expected ~~development~~term of ~~healthcare related technologies in~~ the ~~healthcare~~option ~~and~~is ~~biotech~~based ~~sectors through~~on ~~acquisition,~~the ~~licensing, or joint ventures~~U.S. ~~The~~Treasury ~~Company~~yield curve ~~will~~in ~~also~~effect ~~consider a~~at ~~third~~the ~~avenue~~time of ~~investing in certain technologies~~grant. The ~~Company~~stock ~~entered~~price ~~the~~is ~~healthcare sector~~considered tobased ~~explore~~on ~~emerging~~the ~~healthcare~~closing ~~technologies,~~price ~~especially~~of ~~growth~~the ~~companies~~Company’s ~~that own~~common ~~and~~stock ~~develop~~as of ~~unique~~the ~~sciences~~grant ~~and technologies~~date.

~~Our~~The ~~Markets~~Company recognizes compensation costs for those shares expected to vest on a straight-line basis over the requisite service period of the awards. During the First Quarter ended February 28, 2025 and ~~Services~~2024, the Company recognized $60,000 and $-0- in stock based compensation related to the vesting of issued stock options.

The Company’s wholly owned operating subsidiary, Hestia Investments, provides strategic consulting, medical supply sales support, management, and capital market advisory services for select micro, small and medium sized companies in the healthcare and biotech sectors.


	Low			High
Rate		4.01	%		4.01	%
Volatility		1592.16	%		1592.16	%
Stock price	$	0.16		$	0.16
Exercise price	$	0.20		$	0.20
Term (years)		5.00			5.00

11Determining the assumptions for the expected term and volatility requires management to exercise significant judgment. The expected term represents the weighted-average period that options granted are expected to be outstanding giving consideration to vesting schedules. Since the Company does not have an extended history of actual exercises, the Company has estimated the expected term using a simplified method which calculates the expected term as the average of the time-to-vesting and the contractual life of the awards. Given the limited public market for the Company’s stock, the Company has elected to estimate its expected volatility by benchmarking its volatility to that of several public company issuers that operate within its market segment. The guideline companies’ volatility was increased by a size adjustment premium to compensate for the difference in size between the guideline companies and the Company in its calculation.

The Company’s wholly owned operating subsidiary, Hestia Vending, operates within the healthy food, beverage and wellness products industry and the smart vending machine industry. On July 11, 2022, Hestia Vending entered into a Vending Purchase Agreement with HealthyYOU Vending LLC (“HealthyYou”) pursuant to which the Company purchased from HealthyYou ten (10) fully-automated vending machines and related equipment (the “Vending Machines”) for an aggregate purchase price of $98,745.00, in connection with the Company’s vending pilot program. On August 28, 2023 the Company sold eight (8) Vending Machines for $19,000. The technologically advanced, unattended Vending Machines dispense healthy food and wellness products to paying customers at the point of sale, accepting cash, coin, credit or debit cards, and payments by smartphones, watches and other devices. The Company’s goal is to create a technology-driven health and wellness vending business division through its purchase and operation of the Vending Machines. In addition, on September 24, 2022, Hestia Vending entered into a strategic partnership with ChargerGoGo, Inc. (“ChargerGoGo”), a Las Vegas-based company which operates one of the largest portable phone charging networks in the US. Hestia Vending plans to introduce ChargerGoGo smart phone charging station and power bank kiosks in densely populated locations and venues for smart phone charging convenience. ChargerGoGo smart phone charging stations and power banks allow users to obtain a portable battery from any ChargerGOGO kiosk, charge their smart phones, and avoid missing an important event or meeting. ChargerGoGo portable batteries are then returned by users to any nearby ChargerGOGO kiosk.

Black-Scholes option-pricing model. The Company recognizes isthe ~~positioned~~expense related to ~~make~~stock ~~strategic~~options ~~acquisitions~~it has provided individuals to acquire its common stock over the requisite service period (usually the vesting period of one year), utilizing the Black-Scholes option-pricing model. The volatility component of the calculation is based on the historic volatility of the Company’s stock, or the expected future volatility and ~~enter~~it ~~joint~~is ~~ventures~~assumed to be 1592.16%. ~~with~~The ~~emerging~~expected ~~growth~~life ~~companies~~assumption ~~with~~is ~~unique~~primarily ~~sciences~~based on historical exercise patterns and ~~technologies~~employee post-vesting termination behavior. The ~~Company~~risk-free ~~also~~interest ~~provides~~rate ~~sales~~for ~~and~~the ~~marketing~~expected ~~guidance~~term of the option is based on the U.S. Treasury yield curve for two years in effect at the time of grant and ~~services~~is considered to be 4.45% and ~~capital~~the ~~markets~~stock ~~advisory services~~price is considered to ~~its~~be ~~clients~~$0.16 per share, the closing stock price as of June 25, 2024.

~~Sales~~Note ~~and~~10 ~~Marketing~~– Subsequent Events

WeThe ~~seek~~Company toevaluates ~~develop~~events ~~new~~that ~~business~~occur after the period’s end date through ~~relationships~~the ~~driven~~date bythe ~~our~~financial ~~senior~~statements ~~management~~are available to be issued. Accordingly, ~~which~~management ~~have~~has ~~extensive~~evaluated ~~contacts~~subsequent ~~throughout~~events through the ~~healthcare~~date ~~system.~~these ~~Our~~financial ~~senior management~~statements isare ~~seeking~~issued ~~opportunities~~and ~~for~~has ~~joint~~determined ~~ventures,~~that ~~strategic~~no ~~relationships~~subsequent ~~and~~events ~~acquisitions in~~require ~~the~~disclosure ~~healthcare~~in ~~and~~these ~~biotech~~financial ~~sectors~~statements.

~~Business Model~~12

~~The Company intends to pursue the acquisition and development of healthcare related~~ITEM ~~technologies in the healthcare and biotech sectors through acquisition, licensing or joint ventures~~2. WeMANAGEMENT’S ~~will~~DISCUSSION ~~also~~AND ~~consider~~ANALYSIS aOF ~~third~~FINANCIAL ~~avenue~~CONDITION ofAND ~~investing~~RESULTS inOF certain technologies. The Company entered the healthcare sector to explore emerging healthcare technologies, especially growth companies that own and develop unique sciences and technologies.OPERATIONS

~~Competitive~~The following ~~Advantages~~discussion and analysis of the results of operations and financial condition of Hestia Insight Inc. for the three months ended February 28, 2025, and February 29, 2024, should be read in conjunction with the Hestia Insight Inc. unaudited consolidated financial statements and the notes thereto contained elsewhere in this report. Our discussion includes forward-looking statements based upon current expectations that involve risks and uncertainties, such as our plans, objectives, expectations and intentions. Actual results and the timing of events could differ materially from those anticipated in these forward-looking statements as a result of a number of factors, including those set forth under the Risk Factors, Special Note Regarding Forward-Looking Statements and Business sections in our Form 10-K as filed with the Securities and Exchange Commission on March 14, 2024. We use words such as “anticipate,” “estimate,” “plan,” “project,” “continuing,” “ongoing,” “expect,” “believe,” “intend,” “may,” “will,” “should,” “could,” and similar expressions to identify forward-looking statements.

~~The Company focuses on small and micro-cap companies in the healthcare and biotech~~Unless ~~sectors~~otherwise ~~with~~indicated, ~~limited~~references ~~access~~ to ~~growth capital. We provide specialized consulting services to assist companies with their operations in~~ the ~~public markets. Our management team is experienced in risk management and exit planning. The~~ “Company~~’s competitive advantages include a global business network of healthcare~~,” ~~investment and~~“us” ~~financial~~or professionals who are integrated into the technology licensing and commercialization departments of universities and institutions. Through our offered services and access to investment, “we” ~~intend~~refer to ~~accelerate~~Hestia ~~the~~Insight ~~development~~Inc. and ~~commercialization of the~~its ~~healthcare businesses that we engage with~~subsidiaries.

~~Strategic Relationships~~Overview

~~Noether~~Hestia Insight ~~Sciences~~Inc. ~~and~~(“Hestia”, ~~Technologies~~“Hestia Insight”, or the “Company”) was incorporated in the State of Nevada on November 19, 2003, under the name Luxshmi Investments, Inc. (“Luxshmi Investments”), until the Company changed its name to Hestia Insight Inc. on March 27, 2019. On ~~November~~March 1812, ~~2020~~2019, the Company ~~entered~~filed ~~into~~ a ~~non-binding~~Certificate ~~Supplemental~~of ~~Agreement~~Amendment ofto ~~Memorandum~~its Articles of ~~Understanding~~Incorporation authorizing 300,000,000 shares of capital stock, comprised of 290,000,000 shares of common stock, par value $0.001 per share (the “~~Noether~~Common ~~MOU~~Stock”) ~~with~~and ~~Noether~~10,000,000 ~~Science~~shares ~~and~~of ~~Technologies~~preferred stock, ~~Inc~~par value $0.00001 per share (the “~~NSAT~~Preferred Stock”). ~~pursuant~~On toMarch 27, ~~which~~2019, the ~~parties~~Company ~~will~~filed ~~seek~~a toCertificate ~~enter~~of ~~into~~Amendment ato ~~definitive~~its ~~agreement~~Articles toof Incorporation (i) ~~establish~~ aneffecting ~~exclusive~~a ~~partnership~~name ~~that~~change ~~will~~from Luxshmi ~~focus~~Investments, onInc. ~~research~~to ~~and~~Hestia ~~treatment~~Insight ofInc., ~~neurological~~ and ~~psychiatric disorders,~~ (ii) ~~commercialize~~effecting ~~existing~~a ~~NSAT~~50-to-1 ~~technologies~~reverse ~~for~~stock split of the ~~healthcare~~Company’s issued and outstanding ~~market,~~shares ~~(iii)~~of ~~provide~~common stock (the ~~Company~~“Reverse ~~with~~Stock anSplit”). ~~exclusive~~The ~~license~~Reverse toStock ~~use~~Split ~~and~~did ~~develop~~not impact the Company’s authorized ~~existing~~shares ~~and~~of ~~ready~~Common toStock ~~use~~or ~~depression~~Preferred ~~and~~Stock, ~~anxiety~~or ~~therapy~~its ~~protocols~~par invalue. ~~the~~On ~~United~~May 16, ~~States~~2019, the Company entered into a Share Exchange Agreement ~~and~~with Hestia Investments Inc., a Wyoming corporation (iv“Hestia Investments”), ~~establish~~to exchange, on a ~~neurotherapy~~1-for-1 ~~center~~basis, in27,614,200 shares of the ~~metropolitan~~Company’s ~~New~~Common ~~York~~Stock ~~City~~in ~~area~~exchange ~~and another~~for 327,614,200 shares of Hestia Investments which were owned by 100% of the then-4shareholders of ~~clinics~~Hestia inInvestments ~~other~~(the ~~strategic~~“Share ~~areas~~Exchange ~~yet~~Transaction”). toAs bea ~~determined~~result of the Share Exchange Transaction, Hestia Investments became a wholly owned subsidiary of the Company.

12The Company is focused primarily on the healthcare and biotech sectors through the Company’s two wholly owned operating subsidiaries, Hestia Investments Inc. (“Hestia Investments”), and HSTA HEALTH INC., d/b/a Hestia Vending (“Hestia Vending”). Hestia Investments provides strategic consulting, medical supply sales and marketing support, management, and capital markets advisory services for select micro, small and medium sized companies within the healthcare and biotech sectors. Hestia Vending operates within the healthy food, beverage and wellness products industry and the smart vending machine industry. The Company is positioned to make strategic acquisitions of emerging growth companies with unique sciences and technologies. The Company intends to pursue the acquisition and development of healthcare related technologies in the healthcare and biotech sectors through acquisition, licensing, or joint ventures. The Company will also consider a third avenue of investing in certain technologies. The Company entered the healthcare sector to explore emerging healthcare technologies, especially growth companies that own and develop unique sciences and technologies.

~~Immudyne Nutritional. On June 21, 2020, the Company entered into a sales agency agreement with Immudyne Nutritional~~Our ~~LLC~~Markets ~~(“Immudyne”),~~and ~~pursuant to which the Company acts as sales agent for certain of Immudyne’s medical products. Immudyne is located in Jacksonville, Florida.~~Services

WeThe Company’s ~~are~~wholly inowned ~~negotiation~~operating insubsidiary, ~~our~~Hestia ~~areas~~Investments, ofprovides ~~focus~~strategic ~~with~~consulting, ~~respect~~medical tosupply ~~potential~~sales ~~acquisitions~~support, management, and ~~strategic~~capital ~~partnerships.~~market ~~There~~advisory isservices nofor ~~guarantee~~select ~~that~~micro, wesmall ~~will~~and bemedium ~~able~~sized tocompanies ~~successfully sign~~in athe ~~definitive~~healthcare ~~agreement,~~and ~~close~~biotech ~~or implement such business arrangement~~sectors.

~~Intellectual Property~~13

The Company’s ~~owns~~wholly noowned ~~patents.~~operating Wesubsidiary, ~~have~~Hestia ~~not~~Vending, ~~applied~~operates ~~for~~within orthe ~~received~~healthy ~~patent~~food, ~~protection~~beverage and wellness products industry inand the USsmart orvending ~~any~~machine ~~other~~industry. ~~country~~On July 11, ~~and~~2022, asHestia aVending ~~result,~~entered ~~there~~into is a ~~distinct~~Vending ~~risk~~Purchase ~~that~~Agreement wewith HealthyYOU ~~will~~Vending ~~not~~LLC be(“HealthyYou”) ~~able~~pursuant to ~~adequately~~which ~~protect~~the ~~our~~Company ~~intellectual~~purchased ~~property~~from ~~rights~~HealthyYou inten ~~these~~(10) ~~countries. We~~fully-automated ~~own~~vending machines and ~~control~~related aequipment ~~variety~~(the “Vending Machines”) for an aggregate purchase price of ~~trade~~$98,745.00, ~~secrets~~in connection with the Company’s vending pilot program. On August 28, ~~confidential~~2023 ~~information~~the Company sold eight (8) Vending Machines for $19,000. ~~trademarks~~The technologically advanced, unattended Vending Machines dispense healthy food and ~~other~~wellness ~~intellectual~~products ~~property~~to ~~rights~~paying ~~that,~~customers inat the ~~aggregate,~~point ~~are~~ of ~~material~~sale, ~~importance to~~accepting ~~our~~cash, ~~business.~~coin, credit Weor ~~consider~~debit ~~our trademarks~~cards, ~~service~~and ~~marks~~payments by smartphones, watches and other ~~intellectual property~~devices. The Company’s goal is to becreate ~~proprietary,~~a technology-driven health and ~~rely~~wellness onvending abusiness ~~combination~~division through its purchase and operation of ~~copyright,~~the ~~trademark~~Vending Machines. In addition, ~~trade~~on September 24, ~~secret~~2022, ~~non-disclosure~~Hestia Vending entered into a strategic partnership with ChargerGoGo, Inc. (“ChargerGoGo”), a Las Vegas-based company which operates one of the largest portable phone charging networks in the US. Hestia Vending plans to introduce ChargerGoGo smart phone charging station and ~~contractual~~power ~~safeguards~~bank kiosks in densely populated locations and venues for smart phone charging convenience. ChargerGoGo smart phone charging stations and power banks allow users to ~~protect~~obtain ~~our~~a ~~intellectual~~portable ~~property~~battery from any ChargerGOGO kiosk, charge their smart phones, ~~rights~~and avoid missing an important event or meeting. ChargerGoGo portable batteries are then returned by users to any nearby ChargerGOGO kiosk.

~~Competition~~The Company is positioned to make strategic acquisitions of and enter joint ventures with emerging growth companies with unique sciences and technologies. The Company also provides sales and marketing guidance and services and capital markets advisory services to its clients.

~~In our current consulting business, we compete with a number of advisory firms offering~~Sales ~~similar service including consulting~~ and strategy firms; market research, data, benchmarking, and forecasting providers; technology vendors and services firms; health care information technology firms; technology advisory firms; outsourcing firms; and specialized providers of advisory services. Other organizations, such as state and national trade associations, group purchasing organizations, non-profit think-tanks, and database companies, also may offer research, consulting, tools, and advisory services to health care organizations.Marketing

We seek ~~believe~~to ~~that~~develop ~~the~~new ~~principal~~business ~~competitive~~through ~~factors~~relationships indriven ~~our~~by ~~market include quality and timeliness of~~ our ~~services~~senior management, ~~strength~~which ~~and~~have ~~depth~~extensive ofcontacts ~~relationships~~throughout ~~with~~the ~~our clients,~~healthcare ~~ability~~system. toOur ~~meet~~senior ~~the~~management ~~changing~~is ~~needs~~seeking ofopportunities ~~current~~for ~~and~~joint ~~prospective clients~~ventures, ~~measurable returns~~strategic onrelationships ~~customer~~and ~~investment,~~acquisitions ~~and~~in ~~service~~the healthcare and ~~affordability~~biotech sectors.

~~As our business develops and we expand through joint ventures, acquisitions and strategic~~Business partnerships in the U.S., we will have competition with other direct service providers, emerging technologies and medical communication platforms. The Company will seek to maintain a competitive advantage through intellectual property, superior quality management and cutting-edge technology.Model

~~Government~~The Company ~~Regulation~~intends to pursue the acquisition and development of healthcare related technologies in the healthcare and biotech sectors through acquisition, licensing or joint ventures. We will also consider a third avenue of investing in certain technologies. The Company entered the healthcare sector to explore emerging healthcare technologies, especially growth companies that own and develop unique sciences and technologies.

~~The health care industry in the U.S. is highly regulated and subject to changing political,~~Competitive legislative, regulatory, and other influences. Further, the healthcare industry is currently undergoing rapid change. We are uncertain how, when or in what context these new changes will be adopted or implemented. These new regulations could create unexpected liabilities for us, could cause us or our members to incur additional costs and could restrict our or our clients’ operations. Many of the laws are complex and their application to us, our clients, or the specific services and relationships we have are not always clear. Our failure to anticipate accurately the application of these laws and regulations, or our other failure to comply, could create liability for us, result in adverse publicity, and otherwise negatively affect our business.Advantages

~~Employees~~The Company focuses on small and micro-cap companies in the healthcare and biotech sectors with limited access to growth capital. We provide specialized consulting services to assist companies with their operations in the public markets. Our management team is experienced in risk management and exit planning. The Company’s competitive advantages include a global business network of healthcare, investment and financial professionals who are integrated into the technology licensing and commercialization departments of universities and institutions. Through our offered services and access to investment, we intend to accelerate the development and commercialization of the healthcare businesses that we engage with.

~~The Company has three employees. We otherwise rely on the services of independent~~Strategic ~~contractors.~~Relationships

~~Our~~Noether Sciences ~~Offices~~and Technologies, Inc. On November 18, 2020, the Company entered into a non-binding Supplemental Agreement of Memorandum of Understanding (the “Noether MOU”) with Noether Science and Technologies, Inc. (“NSAT”) pursuant to which the parties will seek to enter into a definitive agreement to (i) establish an exclusive partnership that will focus on research and treatment of neurological and psychiatric disorders, (ii) commercialize existing NSAT technologies for the healthcare market, (iii) provide the Company with an exclusive license to use and develop the existing and ready to use depression and anxiety therapy protocols in the United States, and (iv) establish a neurotherapy center in the metropolitan New York City area and another 3-4 clinics in other strategic areas yet to be determined.

~~Our principal executive office is located at 400 S. 4th Street, Suite 500, Las Vegas, NV 89101.~~14

13Immudyne Nutritional. On June 21, 2020, the Company entered into a sales agency agreement with Immudyne Nutritional LLC (“Immudyne”), pursuant to which the Company acts as sales agent for certain of Immudyne’s medical products. Immudyne is located in Jacksonville, Florida.

~~Our~~We are ~~Website~~in negotiation in our areas of focus with respect to potential acquisitions and strategic partnerships. There is no guarantee that we will be able to successfully sign a definitive agreement, close or implement such business arrangement.

~~www.HestiaInsight.com~~Intellectual Property

~~Legal~~The Company ~~Proceedings~~owns no patents. We have not applied for or received patent protection in the US or any other country, and, as a result, there is a distinct risk that we will not be able to adequately protect our intellectual property rights in these countries. We own and control a variety of trade secrets, confidential information, trademarks, and other intellectual property rights that, in the aggregate, are of material importance to our business. We consider our trademarks, service marks, and other intellectual property to be proprietary, and rely on a combination of copyright, trademark, trade secret, non-disclosure, and contractual safeguards to protect our intellectual property rights.

From time to time, we are subject to ordinary routine litigation incidental to our normal business operations. We are not currently a party to, and our property is not subject to, any material legal proceedings.Competition

~~Reports~~In our current consulting business, we compete with a number of advisory firms offering similar service including consulting and strategy firms; market research, data, benchmarking, and forecasting providers; technology vendors and services firms; health care information technology firms; technology advisory firms; outsourcing firms; and specialized providers of advisory services. Other organizations, such as state and national trade associations, group purchasing organizations, non-profit think-tanks, and database companies, also may offer research, consulting, tools, and advisory services to ~~Security~~health ~~Holders~~care organizations.

We believe ~~intend~~that tothe ~~furnish~~principal ~~our~~competitive ~~shareholders~~factors ~~annual~~in ~~reports containing financial statements audited by~~ our ~~independent~~market ~~registered~~include ~~public~~quality ~~accounting firm~~ and totimeliness ~~make available quarterly reports containing unaudited financial statements for each~~ of ~~the~~our ~~first three quarters of each year. We file Quarterly Reports on Form 10-Q~~services, ~~Annual~~strength ~~Reports on Form 10-K~~ and ~~Current~~depth ~~Reports~~of ~~on Form 8-K~~ relationships with ~~the~~our ~~SEC~~clients, inability ~~order~~ to meet ~~our~~the ~~timely~~changing ~~and~~needs ~~continuous~~of ~~disclosure~~current ~~requirements. We~~and ~~may~~prospective ~~also~~clients, ~~file~~measurable ~~additional~~returns ~~documents~~on ~~with~~customer ~~the~~investment, ~~SEC if they become necessary in the~~and ~~course~~service ofand ~~our company’s operations~~affordability.

~~Going~~As our ~~Concern~~business develops and we expand through joint ventures, acquisitions and strategic partnerships in the U.S., we will have competition with other direct service providers, emerging technologies and medical communication platforms. The Company will seek to maintain a competitive advantage through intellectual property, superior quality management and cutting-edge technology.

~~We have a limited operating history, and our continued~~Government growth is dependent upon the continuation of providing medical consulting services to our clients, generating revenue, and obtaining additional financing to fund future obligations, and pay liabilities arising from normal business operations. We had accumulated deficit of $43,425 at August 31, 2024. The report of our independent registered public accounting firm on our financial statements for the year ended November 30, 2023, contained an explanatory paragraph regarding our ability to continue as a going concern based upon cash used in operating activities and the current cash balance cannot be projected to cover the operating expenses for the next twelve months from the release date of this report. These factors, among others, raised substantial doubt about our ability to continue as a going concern. Our financial statements appearing elsewhere in this report do not include any adjustments that might result from the outcome of this uncertainty. There are no assurances we will be successful in our efforts to generate significant revenues or report profitable operations or to continue as a going concern, in which event investors would lose their entire investment in our company. The financial statements contained herein do not include any adjustments that might result from the outcome of this uncertainty.Regulation

~~Our~~The health ~~ability~~care toindustry ~~continue~~in asthe aU.S. ~~going concern~~ is ~~dependent~~highly ~~upon~~regulated ~~our~~and ~~ability~~subject to ~~carry out~~changing ~~our~~political, ~~business~~legislative, ~~plan~~regulatory, ~~achieve~~and ~~profitable~~other ~~operations~~influences. Further, ~~obtain~~the ~~additional~~healthcare ~~working~~industry ~~capital~~is currently undergoing rapid change. We are uncertain how, when or in what context these new changes ~~funds~~will ~~from~~be ~~our~~adopted ~~significant~~or ~~shareholders~~implemented. These new regulations could create unexpected liabilities for us, ~~and~~could cause us or ~~through~~our ~~debt~~members to incur additional costs and ~~equity~~could ~~financing~~restrict our or our clients’ operations. Many of the laws are complex and their application to us, our ~~However~~clients, ~~there~~or ~~can~~the bespecific noservices ~~assurance~~and ~~that~~relationships ~~any~~we ~~additional~~have ~~financing~~are ~~will~~not bealways ~~available~~clear. Our failure to anticipate accurately the application of these laws and regulations, or our other failure to comply, could create liability for us, onresult ~~satisfactory~~in ~~terms~~adverse publicity, and ~~conditions,~~otherwise negatively ifaffect ~~any~~our business.

~~Critical Accounting Policies and Estimates~~Employees

Our discussion and analysis of our financial condition and results of operations are based upon our consolidated financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States. The ~~preparation~~ ofCompany ~~these~~has ~~consolidated~~three financial statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosure of contingent assets and liabilitiesemployees. We ~~continually~~otherwise ~~evaluate~~rely ~~our estimates,~~on ~~including those related to bad debts, recovery of long-lived assets, income taxes and~~ the ~~valuation~~services of ~~equity~~independent ~~transactions~~contractors.

~~We base our estimates on historical experience and on various other assumptions that~~Our we believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Any future changes to these estimates and assumptions could cause a material change to our reported amounts of revenues, expenses, assets and liabilities. Actual results may differ from these estimates under different assumptions or conditions. We believe the following critical accounting policies affect our more significant judgments and estimates used in the preparation of the consolidated financial statements.Offices

14Our principal executive office is located at 400 S. 4th Street, Suite 500, Las Vegas, NV 89101.

~~Revenue Recognition~~15

~~We recognize revenue when persuasive evidence of an arrangement exists, delivery has~~Our ~~occurred or products have been sold, the purchase price is fixed or determinable and collectability is reasonably assured.~~Website

~~We provide medical related consulting services to our clients~~www. ~~We are paid fees for our services by our clients under written consulting agreements~~HestiaInsight. Each contract calls for a fixed payment for a fixed period of time. We recognize revenue by providing medical related consulting services under written service contracts with our customers. Revenue related to our service offerings is recognized as the services are performed and amounts are earned, using the straight-line method over the term of the related services agreement. Prepayments, if any, received from customers prior to the services being performed are recorded as advance from customers. In these cases, when the services are performed, the amount recorded as advance from customers is recognized as revenue.com

~~Income Taxes~~Legal Proceedings

~~We are governed by the income tax laws of the United States. Income taxes are accounted~~From ~~for~~time ~~pursuant~~ to ~~ASC 740 “Accounting for Income Taxes~~time,” ~~which~~we isare ansubject ~~asset~~to ~~and~~ordinary ~~liability approach~~routine ~~that~~litigation ~~requires~~incidental ~~the~~to ~~recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in~~ our ~~financial statements~~normal orbusiness ~~tax returns~~operations. ~~The~~We ~~charge~~are ~~for~~not ~~taxes~~currently isa ~~based on the results for the period~~party ~~as adjusted for items~~to, ~~which~~and ~~are~~our ~~non-assessable~~property ~~or disallowed. It~~ is ~~calculated~~not ~~using tax~~subject ~~rates~~to, ~~that~~any ~~have~~material ~~been~~legal ~~enacted or substantively enacted by the balance sheet date~~proceedings.

~~Deferred tax is accounted for using the balance sheet liability method in respect~~Reports of temporary differences arising from differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax basis used in the computation of assessable tax profit. In principle, deferred tax liabilities are recognized for all taxable temporary differences, and deferred tax assets are recognized to ~~the~~Security ~~extent that it is probably that taxable profit will be available against which deductible temporary differences can be utilized.~~Holders

~~Deferred~~We intend ~~tax~~to isfurnish ~~calculated~~our ~~using~~shareholders ~~tax~~annual ~~rates~~reports ~~that~~containing ~~are~~financial ~~expected~~statements toaudited ~~apply~~by toour ~~the~~independent ~~period when~~registered ~~the~~public ~~asset~~accounting firm isand ~~realized,~~to ormake ~~the~~available ~~liability~~quarterly isreports ~~settled.~~containing ~~Deferred~~unaudited ~~tax~~financial isstatements ~~charged~~for ~~or credited~~each inof the ~~income~~first ~~statement,~~three ~~except~~quarters ~~when~~of iteach isyear. We ~~related~~file toQuarterly ~~items~~Reports ~~credited~~on orForm ~~charged directly to equity~~10-Q, inAnnual ~~which~~Reports ~~case~~on ~~the~~Form ~~deferred~~10-K ~~tax~~and isCurrent ~~changed~~Reports toon ~~equity.~~Form ~~Deferred tax~~8-K ~~assets~~with ~~and~~the ~~liabilities~~SEC ~~are~~in ~~offset~~order ~~when~~to ~~they~~meet ~~relate~~our timely toand ~~income~~continuous ~~taxes~~disclosure ~~levied~~requirements. byWe ~~the same~~may ~~taxation~~also ~~authority,~~file ~~and~~additional wedocuments ~~intend~~with tothe ~~settle~~SEC ~~its~~if ~~current~~they ~~tax~~become ~~assets~~necessary ~~and~~in ~~liabilities~~the course onof aour ~~net~~company’s ~~basis~~operations.

~~Stock-based Compensation~~Going Concern

~~Stock-based~~We have ~~compensation~~a islimited ~~accounted~~operating ~~for~~history, ~~based~~and onour continued growth is dependent upon the ~~requirements~~continuation of ~~the~~providing ~~Share-Based~~medical consulting services ~~Payment~~to ~~topic~~our ofclients, ~~Accounting~~generating ~~Standards~~revenue, ~~Codification~~and obtaining additional financing to fund future obligations, and pay liabilities arising from normal business operations. We had accumulated deficits of $(~~“ASC”~~506,617) ~~718~~at ~~which~~February 28, ~~requires~~2025. ~~recognition~~The report of our independent registered public inaccounting ~~the~~firm on our financial statements offor the ~~cost~~year ofended ~~employee~~November 30, ~~and~~2024, ~~director~~contained ~~services~~an ~~received~~explanatory paragraph regarding our ability to continue as a going concern based upon cash used in ~~exchange~~operating ~~for~~activities anand ~~award~~the ofcurrent ~~equity~~cash ~~instruments~~balance ~~over~~cannot be projected to cover the ~~period~~operating expenses for the ~~employee~~next ortwelve ~~director~~months from the release date of this report. These factors, among others, raised substantial isdoubt ~~required~~about our ability to ~~perform~~continue ~~the~~as ~~services~~a going concern. Our financial statements appearing elsewhere in ~~exchange~~this ~~for~~report do not include any adjustments that might result from the ~~award~~outcome of this uncertainty. ~~The~~There ~~Accounting~~are ~~Standards~~no assurances we will be successful in our efforts to generate ~~Codification~~significant ~~also~~revenues ~~requires~~or ~~measurement~~report ofprofitable ~~the~~operations ~~cost~~or ofto ~~employee~~continue ~~and~~as ~~director~~a ~~services~~going concern, in which event investors would lose their entire ~~received~~investment in ~~exchange~~our ~~for~~company. anThe ~~award~~financial ~~based~~statements oncontained ~~the~~herein ~~grant-date~~do ~~fair~~not ~~value~~include ofany adjustments that might result from the ~~award~~outcome of this uncertainty.

~~Pursuant~~Our ability to ~~ASC~~continue ~~Topic~~as ~~505-50,~~a ~~for~~going ~~share-based~~concern ~~payments~~is todependent ~~consultants~~upon ~~and~~our ~~other~~ability ~~third-parties, compensation~~to ~~expense~~carry isout ~~determined~~our atbusiness ~~the~~plan, ~~“measurement~~achieve ~~date.”~~profitable ~~The~~operations, ~~expense is recognized~~obtain ~~over~~additional ~~the~~working ~~period~~capital offunds ~~services~~from orour ~~the~~significant ~~vesting period~~shareholders, ~~whichever~~and isor ~~applicable.~~through ~~Until the~~debt ~~measurement~~and ~~date~~equity isfinancing. ~~reached~~However, ~~the~~there ~~total~~can ~~amount~~be ~~of compensation expense remains~~no ~~uncertain.~~assurance Wethat ~~record~~any ~~compensation~~additional ~~expenses~~financing ~~based~~will onbe ~~the~~available ~~fair value of the award at the reporting date. The awards~~ to ~~consultants~~us ~~and other third parties are then revalued, or the total compensation is recalculated based~~ on ~~the~~satisfactory ~~then~~terms ~~current~~and ~~fair value~~conditions, ~~at each~~if ~~subsequent reporting date~~any.

15Critical Accounting Policies and Estimates

~~Recent~~Our discussion ~~Accounting~~and ~~Pronouncements~~analysis of our financial condition and results of operations are based upon our consolidated financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States. The preparation of these consolidated financial statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosure of contingent assets and liabilities. We continually evaluate our estimates, including those related to bad debts, recovery of long-lived assets, income taxes and the valuation of equity transactions.

~~In August 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards~~We ~~Update~~base ~~(“ASU”)~~our ~~2016-15,~~estimates ~~Statement~~on ofhistorical ~~Cash~~experience ~~Flows~~and ~~(Topic~~on ~~230):~~various ~~Classification~~other ofassumptions ~~Certain Cash~~that ~~Receipts~~we ~~and~~believed ~~Cash~~to ~~Payments.~~be ~~This~~reasonable ~~ASU~~under ~~addresses~~the circumstances, the ~~classification~~results of ~~certain specific~~which ~~cash~~form ~~flow~~the ~~issues~~basis ~~including~~for ~~debt~~making ~~prepayment~~judgments orabout ~~extinguishment~~the ~~costs,~~carrying ~~settlement~~ values of ~~certain~~assets ~~debt~~and ~~instruments,~~liabilities ~~contingent~~that ~~consideration~~are ~~payments~~not ~~made~~readily ~~after a business~~apparent ~~combination,~~from ~~proceeds~~other ~~from~~sources. ~~the~~Any ~~settlement~~future ofchanges ~~certain~~to ~~insurance~~these ~~claims~~estimates and ~~distributions received~~assumptions ~~from~~could ~~equity~~cause ~~method~~a ~~investees.~~material ~~This~~change ~~ASU~~to isour ~~effective~~reported ~~for~~amounts ~~fiscal~~of ~~years beginning~~revenues, ~~after December 15~~expenses, ~~2017,~~assets and ~~interim~~liabilities. ~~periods~~Actual ~~within~~results ~~those~~may ~~fiscal~~differ ~~years,~~from ~~with~~these ~~early~~estimates ~~adoption~~under ~~permitted. An~~different ~~entity~~assumptions ~~that~~or ~~elects~~conditions. ~~early~~We ~~adoption~~believe the ~~must~~following ~~adopt~~critical ~~all~~accounting ofpolicies ~~the~~affect ~~amendments~~our inmore ~~the~~significant ~~same period.~~judgments Weand ~~are~~estimates ~~currently~~used ~~evaluating~~in the ~~impact~~preparation itof ~~may~~the ~~have on our~~ consolidated ~~financial~~ financial statements.

Other accounting standards that have been issued or proposed by FASB that do not require adoption until a future date are not expected to have a material impact on our consolidated financial statements upon adoption. We do not discuss recent pronouncements that are not anticipated to have an impact on or are unrelated to our consolidated financial condition, results of operations, cash flows or disclosures.16

~~RESULTS OF OPERATIONS~~Revenue Recognition

~~Comparison~~We recognize ofrevenue ~~Results~~when persuasive evidence of ~~Operations~~an ~~for~~arrangement ~~the~~exists, ~~Nine Months~~delivery ~~ended~~has ~~August~~occurred ~~31,~~or ~~2024~~products have been sold, the purchase price is fixed or determinable and ~~August~~collectability ~~31,~~is ~~2023~~reasonably assured.

We provide medical related consulting services to our clients. We are paid fees for our services by our clients under written consulting agreements. Each contract calls for a fixed payment for a fixed period of time. We recognize revenue by providing medical related consulting services under written service contracts with our customers. Revenue related to our service offerings is recognized as the services are performed and amounts are earned, using the straight-line method over the term of the related services agreement. Prepayments, if any, received from customers prior to the services being performed are recorded as advance from customers. In these cases, when the services are performed, the amount recorded as advance from customers is recognized as revenue.

~~For the nine months ended August 31, 2024, total~~Income revenues amounted to $1,312,930, all of which consisted of consulting revenue. For the nine months ended August 31, 2023, revenue was $75,500, all of which consisted of consulting revenue. The limited amount of revenue was due to our current emphasis on planning and preparation for our future revenue.Taxes

~~Cost~~We are governed by the income tax laws of ~~Revenue~~the United States. Income taxes are accounted for pursuant to ASC 740 “Accounting for Income Taxes,” which is an asset and liability approach that requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in our financial statements or tax returns. The charge for taxes is based on the results for the period as adjusted for items, which are non-assessable or disallowed. It is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date.

~~Cost~~Deferred tax ofis ~~revenue~~accounted ~~includes~~for using the ~~cost~~balance sheet liability method in respect of ~~internal~~temporary ~~labor~~differences arising from differences between the carrying amount of assets and ~~related~~liabilities ~~benefits,~~in ~~travel~~the ~~expenses~~financial ~~related~~statements toand ~~consulting~~the ~~services,~~corresponding ~~subcontractor~~tax ~~costs,~~basis ~~other~~used ~~related~~in ~~consulting~~the ~~costs,~~computation ~~and~~of ~~other~~assessable ~~overhead~~tax ~~costs~~profit. ~~These~~In ~~costs~~principle, deferred tax liabilities are ~~recorded~~recognized asfor ~~operating~~all ~~expenses.~~taxable ~~For~~temporary differences, and deferred tax assets are recognized to the ~~nine~~extent ~~months~~that ~~ended~~it ~~August~~is ~~31,~~probably ~~2024,~~that ~~and~~taxable ~~August~~profit ~~31,~~will ~~2023,~~be ~~there were~~available noagainst ~~costs~~which ofdeductible ~~revenue~~temporary differences can be utilized.

~~Operating~~Deferred tax ~~Expenses~~is calculated using tax rates that are expected to apply to the period when the asset is realized, or the liability is settled. Deferred tax is charged or credited in the income statement, except when it is related to items credited or charged directly to equity, in which case the deferred tax is changed to equity. Deferred tax assets and liabilities are offset when they relate to income taxes levied by the same taxation authority, and we intend to settle its current tax assets and liabilities on a net basis.

~~For the nine months ended August 31, 2024, operating~~Stock-based expenses were $246,557 representing a decrease of $73,245 over the operating expenses of $319,802 for the nine months ended August 31, 2023. This decrease in operating expenses was mainly driven by a decrease in professional fees related to becoming and being a public company plus our current emphasis on reducing costs.Compensation

~~For~~Stock-based compensation is accounted for based on the ~~nine~~requirements ~~months~~of ~~ended~~the ~~August~~Share-Based ~~31,~~Payment ~~2024,~~topic of Accounting Standards Codification (“ASC”) 718 which requires recognition in the financial statements of the cost of employee and director services received in exchange for an award ~~August~~of ~~31,~~equity ~~2023,~~instruments ~~operating~~over ~~expenses~~the ~~consisted~~period the employee or director is required to perform the services in exchange for the award. The Accounting Standards Codification also requires measurement of the ~~following:~~cost of employee and director services received in exchange for an award based on the grant-date fair value of the award.

	For the Nine months ended August 31, 2024		For the Nine months ended August 31, 2023
Selling expenses	$	62,911	$	13,705
Professional fees		123,629		190,036
Other general and administrative expenses		60,017		116,061
	$	246,557	$	319,802

Pursuant to ASC Topic 505-50, for share-based payments to consultants and other third-parties, compensation expense is determined at the “measurement date.” The expense is recognized over the period of services or the vesting period, whichever is applicable. Until the measurement date is reached, the total amount of compensation expense remains uncertain. We record compensation expenses based on the fair value of the award at the reporting date. The awards to consultants and other third parties are then revalued, or the total compensation is recalculated based on the then current fair value, at each subsequent reporting date.

1617

●Recent Accounting Our selling expenses mainly include our marketing and sales staff’s salaries and related benefits, plus travel and entertainment costs incurred by our sales department. Selling expenses totaled $62,911 for the nine months ended August 31, 2024, and $13,705 for the nine months ended August 31, 2023. Selling expense as a percentage of revenue for the nine months ended August 31, 2024, is 17% and for the nine months ended May 31, 2023, the percentage is 18%.Pronouncements

~~Professional~~In August 2016, ~~fees~~the ~~primarily~~Financial ~~consisted~~Accounting ofStandards ~~accounting~~Board ~~fees,~~(“FASB”) ~~legal~~issued ~~service~~Accounting ~~fees,~~Standards ~~consulting~~Update ~~fees~~(“ASU”) 2016-15, ~~investor~~Statement ~~relations~~of ~~service~~Cash ~~charges,~~Flows ~~OTC~~(Topic ~~markets~~230): ~~application~~Classification ~~and~~of ~~listing~~Certain ~~fees~~Cash ~~and~~Receipts ~~other fees incurred for services related to becoming~~ and ~~being~~Cash aPayments. ~~public~~This ~~company.~~ASU ~~For~~addresses the ~~nine~~classification of ~~months~~certain ~~ended~~specific ~~August~~cash ~~31,~~flow ~~2024,~~issues ~~and~~including ~~August~~debt ~~31,~~prepayment ~~2023,~~or ~~professional~~extinguishment ~~fees amounted to $123~~costs,~~629~~ ~~and~~settlement ~~$190,036,~~of ~~respectively,~~certain adebt ~~decrease of $66~~instruments,~~407~~ orcontingent consideration ~~34.94%.~~payments ~~The~~made ~~decrease~~after ~~was largely attributable to~~ a ~~decrease~~business ~~of $60~~combination,~~000~~ inproceeds ~~audit~~from ~~fees;~~the asettlement ~~decrease~~ of ~~$18,614~~certain ininsurance ~~expenses~~claims toand ~~our~~distributions ~~contractors~~received from inequity ~~China~~method ~~and~~investees. aThis ~~decrease~~ASU ofis ~~$40,750~~effective for ~~other~~fiscal ~~contractors’~~years ~~fees;~~beginning ~~and~~after ~~a decrease in OTC fees $4~~December 15,~~405,~~ ~~a decrease in professional fees to John Kepley $24~~2017,~~000,~~ and ~~other~~interim ~~fees~~periods ~~among~~within those ~~others.~~fiscal ~~The decreases were offset by an increase of $22~~years,~~505.00~~ inwith ~~legal~~early ~~fees~~adoption ~~among others~~permitted. WeAn ~~expect~~entity ~~professional~~that ~~fees~~elects toearly beadoption ~~significant~~must asadopt weall ~~incur~~of ~~significant~~the ~~costs~~amendments ~~associated~~in ~~with~~the ~~our~~same ~~public~~period. We ~~company~~are ~~reporting~~currently ~~requirements,~~evaluating ~~and costs associated with newly applicable corporate governance requirements, including requirements under~~ the ~~Sarbanes-Oxley~~impact ~~Act~~it ofmay ~~2002~~have ~~and~~on ~~other~~our ~~rules~~consolidated ~~implemented~~financial ~~by the Securities and Exchange Commission~~statements.

● Other accounting ~~general~~standards ~~and~~that ~~administrative~~have ~~expenses~~been ~~mainly~~issued ~~consisted~~or ofproposed ~~wages~~by ~~and~~FASB ~~payroll~~that ~~taxes~~do ofnot ~~our~~require ~~employees,~~adoption ~~compensation~~until toa ~~our~~future ~~officers~~date ~~and~~are ~~board~~not ~~members,~~expected ~~automobile~~to ~~expenses,~~have a ~~office~~material ~~supplies,~~impact ~~rent,~~on ~~bank~~our ~~service~~consolidated ~~charges,~~financial ~~depreciation,~~statements ~~and~~upon ~~other miscellaneous items~~adoption. ~~Other~~We ~~general~~do ~~and~~not ~~administrative~~discuss ~~expenses~~recent ~~totaled~~pronouncements ~~$60,017~~that ~~for~~are ~~the~~not ~~nine months ended August 31, 2024 as compared~~ anticipated to ~~$116,061~~have ~~for~~an ~~the~~impact ~~nine~~on ~~months~~or ~~ended~~are ~~August~~unrelated ~~31, 2023, resulting in a decrease of $56,044. The decrease was primarily attributable~~ to aour ~~decrease~~consolidated offinancial 14condition,~~114~~ inresults ~~office supplies and software; a decrease in travel $7,503; a decrease in depreciation $9,609; a decrease~~ of $1operations,~~572~~ incash ~~auto~~flows ~~lease~~or ~~and related expenses; a decrease of $699 in rent, and others~~disclosures.

~~Income~~RESULTS ~~(Loss)~~OF ~~from Operations~~OPERATIONS

AsComparison aof ~~result~~Results of ~~the~~Operations ~~foregoing,~~ for the ~~nine~~Three ~~months~~Months ended ~~August 31~~February 28, ~~2024~~2025, ~~income~~and ~~from operations amounted to $1~~February 29,~~108,797,~~ ~~as compared to loss from operations of $(425,363) for the nine months ended August 31, 2023.~~2024

~~Other Income (Expense)~~Revenue

~~Other~~For ~~income~~the ~~includes~~three ~~dividends~~months ~~from~~ended ~~stock~~February 28, ~~dividends~~2025, ~~that~~total ~~amounted~~revenues tois ~~$2,625~~zero. ~~for~~For the ~~nine~~three months ended ~~August 31~~February 29, 2024, ~~and~~revenue was $238,~~550~~000, ~~for~~all ~~the nine~~of ~~months~~which ~~ended~~consisted ~~August~~of ~~31,~~consulting ~~2023~~revenue. The limited amount of revenue was due to our current emphasis on planning and preparation for our future revenue.

~~The~~Cost ~~Company had realized losses on equity investments~~ of $496 for the nine months ended August 31, 2024, and realized gains of $60,233 for the nine months ended August 31, 2023. The Company had unrealized gains on equity investments of $9,402 for the nine months ended August 31, 2024, and unrealized losses on equity investments of $(163,770) for the nine months ended August 31, 2023. For the nine months ended August 31, 2024, and August 31, 2023, the Company had total losses from sales of capital assets of $0 and $(74,889.00), respectively.Revenue

~~The~~Cost ~~Company~~of ~~had~~revenue ~~$3,743~~includes ~~interest~~the ~~expense~~cost ~~for~~of ~~the~~internal ~~nine~~labor ~~months~~and ~~ended~~related ~~August~~benefits, 31travel expenses related to consulting services, ~~2024~~subcontractor costs, other related consulting costs, and $0other ~~interest~~overhead ~~expense~~costs. ~~for~~These costs are recorded as operating expenses. For the ~~nine~~three months ended ~~August~~February 28, 312025, ~~2023~~and February 29, 2024, there were no costs of revenue.

17Operating Expenses

~~Income~~For ~~Taxes~~the three months ended February 28, 2025 operating expenses were $110,669 representing an increase of $37,818 over the operating expenses of $72,851 for the three months ended February 29, 2024. This decrease in operating expenses was mainly driven by a decrease in professional fees related to becoming and being a public company plus our current emphasis on reducing costs.

WeFor ~~did not have any income tax expense for~~ the ~~nine~~three months ended ~~August 31~~February 28, ~~2024~~2025, and ~~August 31~~February 29, ~~2023~~2024, ~~since we did not have any taxable income in the periods which was not reduced by prior net~~ operating ~~loss~~expenses ~~carry~~consisted ~~forwards~~of ~~or reduced by~~ the ~~exclusion of any unrealized gains/(losses) on equity investments, which are excluded from our taxable income until they become realized gains/(losses) on equity investments.~~following:

Net Income (Loss)

	For the Three months ended February 28, 2025		For the Three months ended February 29, 2024
Selling expenses	$		$	520
Professional fees		24,749		41,918
Other general and administrative expenses		85,920		30,412
	$	110,669	$	72,851

~~The net gain for the nine months ended August 31, 2024, was $1,108,797 and the net loss for the nine months ended August 31, 2023, was $(425,363).~~18

~~Liquidity~~● Our selling expenses mainly include our marketing and ~~Capital~~sales ~~Resources~~staff’s salaries and related benefits, plus travel and entertainment costs incurred by our sales department. Selling expenses totalled and $0 for the three months ended February 28, 2025 and $520 for the three months ended February 29, 2024. Selling expense as a percentage of revenue for the three months ended February 28, 2025 is 0%, and for the three months ended February 29, 2024, it was 1.4%

~~Liquidity~~● isProfessional ~~the~~fees ~~ability~~primarily consisted of aaccounting ~~company~~fees, tolegal ~~generate funds~~service tofees, ~~support~~consulting ~~its~~fees, ~~current~~investor ~~and~~relations ~~future~~service ~~operations~~charges, ~~satisfy~~OTC ~~its~~markets ~~obligations~~application and ~~otherwise~~listing ~~operate~~fees onand another ~~ongoing~~fees ~~basis.~~incurred Onfor ~~August~~services ~~31, 2024,~~related ~~and~~to ~~November 30.~~becoming ~~2023,~~and webeing ~~had~~a ~~cash~~public ~~balances~~company. ofFor ~~$56,633~~the ~~and~~three ~~$93,890,~~months ~~respectively.~~ended ~~These~~February ~~funds~~28, ~~are~~2025 ~~kept~~and inFebruary ~~financial~~29, ~~institutions located~~2024, inprofessional ~~United~~fees ~~States.~~amounted Weto ~~had total liabilities of~~ $~~108~~24,~~506~~749 onand ~~August 31~~$41,918, ~~2024~~respectively, ofa ~~which~~decrease of $2917,~~575~~169 ~~for~~or ~~accounts~~40%. ~~payable~~We ~~and~~expect ~~accrued liabilities~~professional ~~and $78,931~~fees ~~for~~to abe ~~related~~significant ~~party~~as ~~note~~we ~~payable.~~incur Wesignificant ~~had~~costs ~~total~~associated ~~liabilities~~with ofour ~~$16,214~~public oncompany ~~November 30,~~reporting ~~2023~~requirements, ofand ~~which~~costs ~~$16,214 is~~associated ~~for~~with ~~accounts~~newly ~~payable~~applicable ~~and~~corporate ~~accrued~~governance ~~liabilities.~~requirements, Asincluding ofrequirements ~~August~~under ~~31,~~the ~~2024~~Sarbanes-Oxley ~~and~~Act ~~November 30.~~of ~~2023,~~2002 ~~the~~and ~~Company~~other ~~had~~rules ~~accumulated~~implemented ~~deficits of~~by ~~$43,425~~the Securities and ~~$756,529,~~Exchange ~~respectively~~Commission.

We● ~~currently~~Other ~~have~~general noand ~~agreements~~administrative expenses mainly consisted of wages and ~~arrangements with~~payroll ~~any~~taxes ~~person~~of our employees, compensation to ~~obtain~~our ~~funds~~officers ~~through~~and ~~bank~~board ~~loans~~members, ~~lines~~automobile ofexpenses, ~~credit~~office orsupplies, ~~any~~rent, ~~other~~bank ~~sources.~~service ~~Since~~charges, ~~the~~depreciation, ~~Company~~and ~~has~~other nomiscellaneous ~~such~~items. ~~arrangements~~Other ~~or plans~~general ~~currently~~and inadministrative ~~effect~~expenses totalled $85,920 ~~its~~for ~~inability~~the tothree ~~raise~~months ~~funds~~ended ~~for~~February ~~the~~28, ~~above~~2025 ~~purposes~~as ~~will~~compared ~~have~~to a$30,412 ~~severe~~for ~~negative~~the ~~impact~~three onmonths ~~its~~ended ~~ability~~February to29, ~~remain a~~2024, ~~viable~~an ~~company~~increase of $55,508.

~~Cash~~Income (Loss) ~~flows~~ from ~~Operating Activities~~Operations

~~Cash~~As a ~~from~~result ~~operating~~of ~~activities~~the ~~was $(118~~foregoing,~~813)~~ ~~during~~ for the ~~nine~~three months ended ~~August~~February 3128, ~~2024~~2025, asloss ~~compared~~from ~~with~~operations ~~using~~amounted to $(~~206~~110,~~483~~669) ~~for the nine months ended August 31~~, ~~2023.~~as ~~The~~compared ~~increase~~to ~~in cash~~loss from ~~operating~~operations ~~activities~~of ~~during~~$(34,851) for the ~~nine~~three months ended ~~August~~February 3129, 2024~~, is primarily due to the increase consulting income paid for in BHPA Inc~~. ~~restricted stocks and the decrease in operating expenses described above.~~

~~Cash~~Other Income ~~flows from Investing Activities~~(Expense)

~~For~~Other income ~~the~~includes ~~nine~~dividends ~~months~~and ~~ended~~interest ~~August~~income/Bad 31debt Expense from stock dividends and bank deposits that amounted to $281,626 ~~2024~~and $10,152, for the ~~cash~~ ~~flows~~three inmonths ~~investing~~ended ~~activities~~February $228,~~625~~ 2025 and February 29, 2024, respectively.

~~For the nine months ended August 31, 2023, the~~The ~~cash~~Company ~~flows~~had inrealized ~~investing~~gains ~~activities~~on ~~provided~~equity ~~$119,148~~investments ~~in net proceeds comprised~~ of $~~103,658~~435 infor ~~proceeds provided by~~ the ~~sale~~three ofmonths ~~investment equities;~~ended ~~$(30,125)~~February ~~in proceeds used in the purchase of investment equities; $46~~28,~~000~~ in2025 ~~proceeds provided by the sale of capital assets;~~ and $~~(385)~~0 infor ~~proceeds used in~~ the ~~purchase~~three ofmonths ended ~~vending~~February ~~machines~~29, 2024.

~~Cash~~Note: 2/28/2025- ~~flows~~The ~~from~~Company ~~Financing~~had ~~Activities~~unrealized gains on equity investments of $259,500 for the three months ended February 28, 2025, and unrealized losses on equity investments of $9,402 for the three months ended February 29, 2024. For the three months ended February 28, 2025, and February 29, 2024, the Company $-0- sales of capital assets for each period.

~~For~~The Company ~~the~~had ~~nine~~$1,773 ~~months~~interest ~~ended~~expense ~~August~~for ~~31, 2024,~~ the ~~Company received~~three ~~$78,931~~months inended ~~proceeds~~February ~~provided~~28, by2025 aand ~~related~~$375 ~~party~~interest ~~loan.~~expense ~~For~~for the ~~nine~~three months ended February ~~August 31~~29, ~~2023, the Company used $-0- in cash flows in financing activities~~2024.

18Income Taxes

~~Our~~We did ~~capital~~not ~~requirements~~have any income tax expense for the ~~next~~three ~~twelve~~ months ~~primarily~~ended ~~relate~~February to28, ~~cash~~2025 toand ~~pay salaries~~February 29, ~~consulting~~2024, ~~fees~~since ~~and~~we ~~fees~~did ~~related~~not tohave ~~third~~any ~~parties’~~taxable income ~~professional~~in ~~services.~~the ~~All~~periods ~~funds~~which ~~received~~was ~~have~~not ~~been~~reduced ~~primarily~~by ~~expended~~prior innet ~~the~~operating ~~furtherance of~~loss ~~growing~~carry ~~the~~forwards ~~business.~~or ~~The~~reduced ~~following~~by ~~trends~~the ~~are~~exclusion ~~reasonably~~of ~~likely~~any tounrealized ~~result~~gains/(losses) on inequity ~~a material~~investments, ~~decrease~~which inare excluded from our ~~liquidity~~taxable ~~over~~income ~~the~~until ~~near~~they tobecome ~~long~~realized ~~term:~~gains/(losses) on equity investments.

●Net Income ~~An increase in working capital requirements to finance our current business;~~(Loss)

●The net ~~Addition~~loss offor ~~administrative~~the three months ended and ~~sales~~the ~~personnel~~net asloss for the ~~business~~three ~~grows;~~months ended February 28, 2025 was $(392,295) and February 29, 2024, was $(24,699).

~~● The cost of being a public company.~~19

~~We will need to raise additional funds, particularly if we are unable to generate~~Liquidity ~~positive cash flow as a result of our operations. We estimate that based on current plans~~ and ~~assumptions,~~Capital that our available cash will be insufficient to satisfy our cash requirements under our present operating expectations. Other than working capital, advances received from related parties and funds received pursuant to securities purchase agreements, we presently have no other significant alternative sources of working capital. We have used these funds to fund our operating expenses, pay our obligations and grow our company. We will need to raise significant additional capital to fund our operations and to provide working capital for our ongoing operations and obligations. Therefore, our future operation is dependent on our ability to secure additional financing. Financing transactions may include the issuance of equity or debt securities, obtaining credit facilities, or other financing mechanisms. However, the trading price of our common stock and a downturn in the U.S. equity and debt markets could make it more difficult to obtain financing through the issuance of equity or debt securities. Even if we are able to raise the funds required, it is possible that we could incur unexpected costs and expenses or experience unexpected cash requirements that would force us to seek alternative financing. Furthermore, if we issue additional equity or debt securities, stockholders may experience additional dilution or the new equity securities may have rights, preferences or privileges senior to those of existing holders of our common stock. The inability to obtain additional capital may restrict our ability to grow and may reduce our ability to continue to conduct business operations. If we are unable to obtain additional financing, we will be required to cease our operations. To date, we have not considered this alternative, nor do we view it as a likely occurrence.Resources

~~Contractual~~Liquidity is ~~Obligations~~the ability of a company to generate funds to support its current and ~~Off-Balance~~future ~~Sheet~~operations, ~~Arrangements~~satisfy its obligations and otherwise operate on an ongoing basis. On February 28,2025, and November 30. 2024, we had cash and cash equivalent balances of $37,960 and $41,163, respectively. These funds are kept in financial institutions located in United States. We had total liabilities of $247,139 on February 28, 2025, of which $34,631 for accounts payable and accrued liabilities and $103,931 for a related party note payable and a Federal Income taxes payable $91,887. We had total liabilities of $206,306 on November 30, 2024, of which $32,450 is for accounts payable and accrued liabilities. As of February 28, 2025, and November 30. 2024, the Company had accumulated earnings/(deficits) of $(506,617) and $(114,323), respectively.

~~Contractual~~We currently ~~Obligations~~have no agreements and arrangements with any person to obtain funds through bank loans, lines of credit or any other sources. Since the Company has no such arrangements or plans currently in effect, its inability to raise funds for the above purposes will have a severe negative impact on its ability to remain a viable company.

WeCash flows ~~presently~~from doOperating ~~not have any contractual obligations.~~Activities

~~Off-balance~~Operating activities ~~Sheet~~used ~~Arrangements~~$(36,202) in cash during the three months ended February 28, 2025 as compared with using $(46,034) in cash during the three months ended February 29, 2024. The decrease in cash used in operating activities during the three months ended February 28, 2025, is primarily due to the increase consulting income and the decrease in operating expenses described above.

~~We do not have any off-balance sheet arrangements that have or are reasonably likely~~Cash toflows ~~have~~from aInvesting current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that is material to investors.Activities

~~Since inception, our principal sources of operating funds have been proceeds from~~For ~~equity financing including~~ the ~~sale~~three ofmonths ~~our~~ended ~~Common~~February ~~Stock~~28, to2025, ~~initial investors known to management and principal shareholders of~~ the ~~Company. We do not expect that our current~~ cash onflows ~~hand~~in ~~will~~investing ~~fund~~activities ~~our~~provided ~~existing~~$7,845 ~~operations.~~in Weproceeds ~~will~~used ~~need to raise additional capital~~ in ~~order to execute our business plan and growth goals for at least~~ the ~~next twelve-month~~purchase ~~period~~of ~~thereafter. If the Company is unable to raise sufficient additional~~investment funds, it will have to execute a slower than planned growth path, reduce overhead and scale back its business plan until sufficient additional capital is raised to support further operational expansion and growthequities. ~~There can be no assurance that such a plan will be successful.~~

19Cash flows from Financing Activities

~~Inflation~~For the three months ended February 28, 2025, the Company received $25,000 in proceeds provided by a related party loan. For the three months ended February 29, 2024, the Company received $50,000 in proceeds provided by a related party loan.

~~The~~Our capital ~~effect~~requirements offor ~~inflation~~the onnext ~~our~~twelve ~~revenue~~months primarily relate to cash to pay salaries, consulting fees and ~~operating~~fees ~~results~~related ~~was~~to ~~not~~third ~~significant~~parties’ professional services. All funds received have been primarily expended in the furtherance of growing the business. The following trends are reasonably likely to result in a material decrease in our liquidity over the near to long term:

~~ITEM~~● 3.An ~~QUANTITATIVE~~increase ~~AND~~in ~~QUALITATIVE~~working ~~DISCLOSURES~~capital ~~ABOUT~~requirements ~~MARKET~~to ~~RISK.~~finance our current business;

As● aAddition ~~smaller reporting company, as defined in Rule 12b-2~~ of ~~the~~administrative ~~Exchange~~and ~~Act,~~sales wepersonnel ~~are~~as ~~not required to provide~~ the ~~information~~business ~~required by~~grows; ~~this Item.~~and

~~ITEM~~● 4.The ~~CONTROLS~~cost ~~AND~~of ~~PROCEDURES~~being a public company.

~~Evaluation~~We will need to raise additional funds, particularly if we are unable to generate positive cash flow as a result of ~~Disclosure~~our ~~Controls~~operations. We estimate that based on current plans and ~~Procedures~~assumptions, that our available cash will be insufficient to satisfy our cash requirements under our present operating expectations. Other than working capital, advances received from related parties and funds received pursuant to securities purchase agreements, we presently have no other significant alternative sources of working capital. We have used these funds to fund our operating expenses, pay our obligations and grow our company. We will need to raise significant additional capital to fund our operations and to provide working capital for our ongoing operations and obligations. Therefore, our future operation is dependent on our ability to secure additional financing. Financing transactions may include the issuance of equity or debt securities, obtaining credit facilities, or other financing mechanisms. However, the trading price of our common stock and a downturn in the U.S. equity and debt markets could make it more difficult to obtain financing through the issuance of equity or debt securities. Even if we are able to raise the funds required, it is possible that we could incur unexpected costs and expenses or experience unexpected cash requirements that would force us to seek alternative financing. Furthermore, if we issue additional equity or debt securities, stockholders may experience additional dilution or the new equity securities may have rights, preferences or privileges senior to those of existing holders of our common stock. The inability to obtain additional capital may restrict our ability to grow and may reduce our ability to continue to conduct business operations. If we are unable to obtain additional financing, we will be required to cease our operations. To date, we have not considered this alternative, nor do we view it as a likely occurrence.

We maintain disclosure controls and procedures that are designed to ensure that material information required to be disclosed in our periodic reports filed under the Securities Exchange Act of 1934, as amended, or 1934 Act, is recorded, processed, summarized, and reported within the time periods specified in the SEC’s rules and forms and to ensure that such information is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer as appropriate, to allow timely decisions regarding required disclosure. We carried out an evaluation, under the supervision and with the participation of our management, including the principal executive officer and the principal financial officer (principal financial officer), of the effectiveness of the design and operation of our disclosure controls and procedures, as defined in Rule 13(a)-15(e) under the 1934 Act, as of the end of the period covered by this report. Based on this evaluation, because of the Company’s limited resources and limited number of employees, management concluded that our disclosure controls and procedures were ineffective as of August 31, 2024.20

~~Changes~~Contractual Obligations inand ~~Internal~~Off-Balance ~~Controls~~Sheet ~~over Financial Reporting~~Arrangements

~~There were no changes (including corrective actions with regard to material weakness)~~Contractual in our internal controls over financial reporting that occurred during the period covered by this report that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.Obligations

20We presently do not have any contractual obligations.

~~PART II~~ Off-balance Sheet ~~OTHER INFORMATION~~Arrangements

We do not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that is material to investors.

Since inception, our principal sources of operating funds have been proceeds from equity financing including the sale of our Common Stock to initial investors known to management and principal shareholders of the Company. We do not expect that our current cash on hand will fund our existing operations. We will need to raise additional capital in order to execute our business plan and growth goals for at least the next twelve-month period thereafter. If the Company is unable to raise sufficient additional funds, it will have to execute a slower than planned growth path, reduce overhead and scale back its business plan until sufficient additional capital is raised to support further operational expansion and growth. There can be no assurance that such a plan will be successful.

Inflation

The effect of inflation on our revenue and operating results was not significant.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

As a smaller reporting company, as defined in Rule 12b-2 of the Exchange Act, we are not required to provide the information required by this Item.

ITEM 4. CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

Changes in Internal Controls over Financial Reporting

There were no changes (including corrective actions with regard to material weakness) in our internal controls over financial reporting that occurred during the period covered by this report that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

PART II - OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

From time to time, the Company may become involved in legal proceedings or be subject to claims arising in the ordinary course of its business. The Company is not presently a party to any legal proceedings that, if determined adversely to it, would individually or taken together have a material adverse effect on its business, operating results, financial condition, or cash flows. Regardless of the outcome, litigation can have an adverse impact on the Company because of defense and settlement costs, diversion of management resources and other factors.

ITEM 1A. RISK FACTORS

Our business, financial condition, results of operations, and cash flows may be impacted by a number of factors, many of which are beyond our control, including those set forth in our most recent Annual Report on Form 10-K for the year ended November 30, ~~2023~~2024, the occurrence of any one of which could have a material adverse effect on our actual results. There have been no material changes to the Risk Factors previously disclosed in our Annual Report on Form 10-K for the year ended November 30, ~~2023~~2024.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

On June 25, 2024, the Company issued its Chairman, Edward Lee, a stock option to acquire an aggregate of 1,000,000 shares of the common stock of the Company, exercisable for five (5) years at an exercise price of $0None.20 per share, subject to vesting. The option vests in equal amounts over a period of one (1) year at the rate of 250,000 shares per fiscal quarter at the end of such quarter, commencing in June 2024, and pro-rated for the number of days the optionee serves on the Board during the fiscal quarter.

On June 25, 2024, the Company issued its independent director, Eugene Cha, a stock option to acquire an aggregate of 500,000 shares of the common stock of the Company, exercisable for five (5) years at an exercise price of $0.20 per share, subject to vesting. The option vests in equal amounts over a period of one (1) year at the rate of 125,000 shares per fiscal quarter at the end of such quarter, commencing in June 2024, and pro-rated for the number of days the optionee serves on the Board during the fiscal quarter.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

There were no defaults upon senior securities during the period ended ~~August 31~~February 28, ~~2024~~2025.

ITEM 4. MINE SAFETY DISCLOSURES

Not Applicable.

ITEM 5. OTHER INFORMATION

There is no other information required to be disclosed under this item that was not previously disclosed.

2122

ITEM 6. EXHIBITS

The following exhibits are filed as part of, or incorporated by reference into, this Quarterly Report on Form 10-Q.

Exhibit No.		Exhibit Description
31.1*		Certification of Chief Executive Officer pursuant to Rule 13a-14(a) or Rule 15d-14(a) as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

31.2*		Certification of Chief Financial Officer pursuant to Rule 13a-14(a) or Rule 15d-14(a) as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

32*		Certification of Chief Executive Officer & Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

Filed herewith

2223

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 hereunto duly authorized.

	HESTIA INSIGHT INC.
	(Registrant)
Date: November 4, 2024	By:	/s/ Edward Lee
Date: June 03, 2025	By:	/s/ Edward Lee
		Edward Lee
		Chief Executive Officer, President and Director(Principal Executive Officer)
Date: November 4, 2024	By:	/s/ Edward Lee
Date: June 03, 2025	By:	/s/ Edward Lee
		Edward Lee
		Chief Financial Officer(Principal Financial and Accounting Officer)

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