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NOTE 1 - DESCRIPTION OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES Description of Business The condensed financial statements presented are those of PCS Edventures!, Inc., an Idaho corporation (the “Company,” “PCS,” “PCSV,” “we,” “our,” “us” or similar words), incorporated in 1994, in the State of Idaho. PCS specializes in experiential, hands-on, TK-12 education and drone technology. PCS has extensive experience and intellectual property (“IP”) that includes drone hardware, product designs, and TK-12 curriculum content. PCS continually develops new educational products based upon market needs that the Company identifies through its sales and customer networks. Our products facilitate STEM (“Science, Technology, Engineering, and Math”) education by providing engaging activities that demonstrate STEM concepts and inspire further STEM studies, with the goal of ultimately leading students to pursue STEM career pathways. Due to our exceptionally detailed curriculum, our products are easy to teach and do not require a teaching degree or experience to administer. Our educational products are developed from both in-house efforts and contracted services. They are marketed through reseller channels, direct sales efforts, partner networks, and web-based channels. PCS has developed and sells a variety of STEM education products into the TK-12 market, which can be categorized as follows: PCS has developed and sells a variety of STEM education products into the K12 market, which can be categorized as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">1.</td> <td style="font: 10pt Times New Roman, Times, Serif">Enrichment Programs</td></tr> </table> These camps are for the informal learning market and are designed to be highly engaging for students while easily administered by the instructor. The Company offers approximately 36 different enrichment programs and typically develops at least two (2) new programs each year. Some of the more popular programs include Rockin’ Robots; Ready, Set, Drone!; Cubelets BOT Builder; Simple Machines; Drone Designers; Coding with Drones; Pirate Camp; Dirt Camp; and Claymation. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2.</td> <td style="font: 10pt Times New Roman, Times, Serif">Discover Series Products</td></tr> </table> These products are designed for the makerspace environment and include engaging STEM activities that motivate students to pursue educational pathways toward STEM careers. The Discover Series includes Discover Podcasting; Discover STEM Dynamic Duo; and Discover Digital Video Lab. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">3.</td> <td style="font: 10pt Times New Roman, Times, Serif">BrickLAB Products</td></tr> </table> These products are designed for the grade school market and use the Company’s proprietary bricks (which are Lego compatible) and curriculum to engage students to explore, imagine and create within a STEM education framework. The Company offers a variety of grade-specific BrickLAB products. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">4.</td> <td style="font: 10pt Times New Roman, Times, Serif">Discover Drones, Add-on Drone Packages and Ala Carte Drone Items</td></tr> </table> These products are designed around using drones as a platform for STEM education and career exploration. These titles include the Discover Drones series of Products; Discover Drones Indoor Coding Bundle; Discover Drones Indoor Racing Add-On; Discover Drones Outdoor Practice Add-on; and all the spare parts and ala carte drone items offered in the Company’s comprehensive drone packages. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">5.</td> <td style="font: 10pt Times New Roman, Times, Serif">STEAMventures BUILD Activity Book</td></tr> </table> These series of activity books are designed for the TK-3 market. The series includes 12 different issues. Instructor guides and/or family engagement guides are included. The Company also provides the necessary bricks for the builds in the activity books as a separate, but related product. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">6.</td> <td style="font: 10pt Times New Roman, Times, Serif">Professional Development Training</td></tr> </table> The Company offers professional development trainings, for a fee, to educators who are implementing the Company’s products in their classroom. The Company intends to continue developing STEM education products that address demand from large markets. Interim Financial Information The accompanying unaudited condensed financial statements have been prepared in accordance with Generally Accepted Accounting Principles (“GAAP”) for interim financial information and pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (the “SEC”). Accordingly, the accompanying unaudited condensed financial statements do not include all of the information and notes required by GAAP for complete financial statements. In the opinion of management, all adjustments and reclassifications considered necessary in order to make the condensed financial statements not misleading and for a fair and comparable presentation have been included and are of a normal recurring nature. Operating results for the three (3) months ended June 30, 2026, are not necessarily indicative of the results that may be expected for the fiscal year ending March 31, 2027, or any future periods. The accompanying unaudited condensed financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K for the fiscal year ended March 31, 2026, filed with the SEC on June, 26, 2026 (the “Annual Report”). We manage our Company as one (1) reportable operating segment, STEM Supplies and Curriculum. The segment information aligns with how the Company’s Chief Operating Decision Maker (“CODM”) reviews and manages our business. The Company’s CODM is the Company’s President. Financial information and annual operating plans and forecasts are prepared and reviewed by the CODM at a consolidated level. The CODM assesses performance for the STEM Supplies and Curriculum segment and decides how to better allocate resources based on net income reported on the Statements of Operations. The Company’s objective in making resource allocation decisions is to optimize the financial results. The accounting policies of our STEM Supplies and Curriculum segment are the same as those described in the summary of significant accounting policies herein. For single reportable segment-level financial information, total assets, and significant non-cash transactions, see our Financial Statements. Use of Estimates The preparation of these financial statements in conformity with Generally Accepted Accounting Principles (“GAAP”) requires management to make estimates and assumptions that affect the amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company’s significant estimates include reserves related to accounts receivable and inventory, and the valuation allowance related to deferred tax assets. Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rate is recognized in income in the period that includes the enactment date. In November 2015, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2015-17, “Income Taxes (“Topic 740”)-Balance Sheet Classification of Deferred Taxes” (“ASU 2015-17”), which requires reporting the net amount of deferred tax assets and liabilities as a single noncurrent item on the classified balance sheet. Before this change, the net amounts of current and noncurrent deferred tax assets and liabilities were reported separately. We account for income taxes in accordance with ASC 740. ASC 740 prescribes the use of the asset and liability method to compute the differences between the tax bases of assets and liabilities and the related financial amounts, using currently enacted tax laws. If necessary, a valuation allowance is established, based on the weight of available evidence, to reduce deferred tax assets to the amount that is more likely than not to be realized. Realization of the deferred tax assets, net of deferred tax liabilities, is principally dependent upon achievement of sufficient future taxable income. We exercise significant judgment in determining our provisions for income taxes, our deferred tax assets and liabilities and our future taxable income for purposes of assessing our ability to utilize any future tax benefit from our deferred tax assets. In accordance with GAAP, the Company has analysed its filing positions in all jurisdictions where it is required to file income tax returns for the open tax years in such jurisdictions. The Company currently believes that all significant filing positions are highly certain and that all of its significant income tax filing positions and deductions would be sustained upon audit. Therefore, the Company has no significant reserves for uncertain tax positions, and no adjustment to such reserves was required by GAAP. No interest or penalties have been levied against the Company and none are anticipated; therefore, no interest or penalty has been included in the provision for income taxes in the consolidated statements of operations. The Internal Revenue Code contains provisions which reduce or limit the availability and utilization of net operating loss (“NOL”) carry forwards in the event of a more than a 50-percentage point change in ownership. If such an ownership change occurs with the Company, the use of these net operating losses could be limited. The table below details the years that remain open to tax examinations: SCHEDULE OF INCOME TAX EXAMINATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; width: 25%; text-align: left">Tax Year</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 23%; text-align: center">Fiscal Year End</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 23%; text-align: center">Filed Date</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 23%; text-align: center">Open Through</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2024</td><td> </td> <td style="text-align: right">3/31/2025</td><td> </td> <td style="text-align: right">11/24/2025</td><td> </td> <td style="text-align: right">11/24/2028</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2023</td><td> </td> <td style="text-align: right">3/31/2024</td><td> </td> <td style="text-align: right">8/26/2024</td><td> </td> <td style="text-align: right">8/26/2027</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2022</td><td> </td> <td style="text-align: right">3/31/2023</td><td> </td> <td style="text-align: right">8/23/2023</td><td> </td> <td style="text-align: right">8/23/2026</td></tr> </table> Revenue Recognition The Company accounts for revenue in accordance with FASB ASC 606, Revenue from Contracts with Customers, which we adopted on April 1, 2018. Revenue amounts presented in our condensed financial statements are recognized net of sales tax, value-added taxes, and other taxes. Amounts received as prepayment on future products or services are recorded as unearned revenues and recognized as income when the product is shipped, or service performed. The Company had deferred revenue of $60,166 as of June 30, 2026, related to contractual commitments with customers where the performance obligation will be satisfied within the fiscal year ending March 31, 2027. The revenue associated with these performance obligations is recognized as the obligation is satisfied. The Company had $21,240 of deferred revenue as of March 31, 2026. Most of our contracts with customers contain transaction prices with fixed consideration; however, some contracts may contain variable consideration in the form of discounts, rebates, refunds, credits, price concessions, incentives, performance bonuses, penalties and other similar items. When a contract includes variable consideration, we evaluate the estimate of variable consideration to determine whether the estimate needs to be constrained; therefore, we include the variable consideration in the transaction price only to the extent that it is probable that a significant reversal of the amount of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is subsequently resolved. We recognize revenue when we satisfy a performance obligation by transferring control over a product or service to a customer. This can result in recognition of revenue over time as we perform services or at a point in time when the deliverable is transferred to the customer, depending on an evaluation of the criteria for over time recognition in FASB ASC 606. For certain fixed-fee per transaction contracts, such as delivering training courses or conducting workshops, revenue is recognized during the period in which services are delivered in accordance with the pricing outlined in the contracts. Reclassifications Certain reclassifications of tax expenses and tax provisions have been made to the financial statements for the quarter ended June 30, 2025, to conform to the financial presentation for the quarter ended June 30, 2026. These reclassifications had no effect on the net income or cash flows as previously reported. Net Earnings (Loss) Per Share of Common Stock The Company calculates net income (loss) per share in accordance with ASC 260, Earnings Per Share (“ASC 260”). Under ASC 260, basic net income (loss) per common share is calculated by dividing net income (loss) by the weighted-average number of common shares outstanding during the reporting period. The weighted average number of shares of common stock outstanding includes vested restricted stock awards. Diluted net income (loss) per share (“EPS”) reflects the potential dilution that could occur assuming exercise of all dilutive unexercised stock options and warrants. The dilutive effect of these instruments was determined using the treasury stock method. Under the treasury stock method, the proceeds received from the exercise of stock options and restricted stock awards, the amount of compensation cost for future service not yet recognized by the Company and the amount of tax benefits that would be recorded as income tax expense when the stock options become deductible for income tax purposes are all assumed to be used to repurchase shares of the Company’s common stock. Common stock outstanding reflected in the Company’s balance sheets includes restricted stock awards outstanding. Securities that may participate in undistributed net income with common stock are considered participating securities. The computation of diluted earnings per share does not assume exercise or conversion of securities that would have an anti-dilutive effect. The following schedules present the calculation of basic and diluted net income per share: SCHEDULE OF BASIC AND DILUTED NET INCOME <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260401__20260630_zKBrTIqoZVn8" style="border-bottom: Black 1pt solid; text-align: right">2026</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20250401__20250630_zqRMkWlzvWt3" style="border-bottom: Black 1pt solid; text-align: right">2025</td><td style="text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: right">For the Three Months ended June 30,</td><td style="text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">2026</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">2025</td><td style="text-align: center; padding-bottom: 1pt"> </td></tr> <tr id="xdx_404_eus-gaap--EarningsPerShareAbstract_iB_z4FxKQ2cGEjd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Net Income per common share:</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_402_eus-gaap--EarningsPerShareBasic_i01_pid_zbFt7SwbXkE4" style="vertical-align: bottom; background-color: White"> <td style="width: 60%">Basic</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">0.01</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">0.04</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--EarningsPerShareDiluted_i01_pid_zL9BqQh1ppW7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Diluted</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.01</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.04</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_zFZTI3udgNlc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Weighted average number of common shares outstanding Basic</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,682,113</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,170,103</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_zZmJhYYwVTL" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Weighted average number of common shares outstanding Fully Diluted</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,682,113</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,170,103</td><td style="text-align: left"> </td></tr> </table> Net income for the three (3) months ended June 30, 2026, and 2025, was $74,595 and $445,153, respectively. As of June 30, 2026, and June 30, 2025, the Company had no outstanding dilutive instruments. Recently Issued Accounting Pronouncements The Company has reviewed recent accounting pronouncements and has determined that they will not significantly impact the Company’s results of operations or financial position.

Use of Estimates The preparation of these financial statements in conformity with Generally Accepted Accounting Principles (“GAAP”) requires management to make estimates and assumptions that affect the amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company’s significant estimates include reserves related to accounts receivable and inventory, and the valuation allowance related to deferred tax assets.

Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rate is recognized in income in the period that includes the enactment date. In November 2015, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2015-17, “Income Taxes (“Topic 740”)-Balance Sheet Classification of Deferred Taxes” (“ASU 2015-17”), which requires reporting the net amount of deferred tax assets and liabilities as a single noncurrent item on the classified balance sheet. Before this change, the net amounts of current and noncurrent deferred tax assets and liabilities were reported separately. We account for income taxes in accordance with ASC 740. ASC 740 prescribes the use of the asset and liability method to compute the differences between the tax bases of assets and liabilities and the related financial amounts, using currently enacted tax laws. If necessary, a valuation allowance is established, based on the weight of available evidence, to reduce deferred tax assets to the amount that is more likely than not to be realized. Realization of the deferred tax assets, net of deferred tax liabilities, is principally dependent upon achievement of sufficient future taxable income. We exercise significant judgment in determining our provisions for income taxes, our deferred tax assets and liabilities and our future taxable income for purposes of assessing our ability to utilize any future tax benefit from our deferred tax assets. In accordance with GAAP, the Company has analysed its filing positions in all jurisdictions where it is required to file income tax returns for the open tax years in such jurisdictions. The Company currently believes that all significant filing positions are highly certain and that all of its significant income tax filing positions and deductions would be sustained upon audit. Therefore, the Company has no significant reserves for uncertain tax positions, and no adjustment to such reserves was required by GAAP. No interest or penalties have been levied against the Company and none are anticipated; therefore, no interest or penalty has been included in the provision for income taxes in the consolidated statements of operations. The Internal Revenue Code contains provisions which reduce or limit the availability and utilization of net operating loss (“NOL”) carry forwards in the event of a more than a 50-percentage point change in ownership. If such an ownership change occurs with the Company, the use of these net operating losses could be limited. The table below details the years that remain open to tax examinations: SCHEDULE OF INCOME TAX EXAMINATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; width: 25%; text-align: left">Tax Year</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 23%; text-align: center">Fiscal Year End</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 23%; text-align: center">Filed Date</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 23%; text-align: center">Open Through</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2024</td><td> </td> <td style="text-align: right">3/31/2025</td><td> </td> <td style="text-align: right">11/24/2025</td><td> </td> <td style="text-align: right">11/24/2028</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2023</td><td> </td> <td style="text-align: right">3/31/2024</td><td> </td> <td style="text-align: right">8/26/2024</td><td> </td> <td style="text-align: right">8/26/2027</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2022</td><td> </td> <td style="text-align: right">3/31/2023</td><td> </td> <td style="text-align: right">8/23/2023</td><td> </td> <td style="text-align: right">8/23/2026</td></tr> </table>

The table below details the years that remain open to tax examinations: SCHEDULE OF INCOME TAX EXAMINATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; width: 25%; text-align: left">Tax Year</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 23%; text-align: center">Fiscal Year End</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 23%; text-align: center">Filed Date</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 23%; text-align: center">Open Through</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2024</td><td> </td> <td style="text-align: right">3/31/2025</td><td> </td> <td style="text-align: right">11/24/2025</td><td> </td> <td style="text-align: right">11/24/2028</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2023</td><td> </td> <td style="text-align: right">3/31/2024</td><td> </td> <td style="text-align: right">8/26/2024</td><td> </td> <td style="text-align: right">8/26/2027</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2022</td><td> </td> <td style="text-align: right">3/31/2023</td><td> </td> <td style="text-align: right">8/23/2023</td><td> </td> <td style="text-align: right">8/23/2026</td></tr> </table>

2025-03-31 2025-11-24 2028-11-24 2024-03-31 2024-08-26 2027-08-26 2023-03-31 2023-08-23 2026-08-23

Revenue Recognition The Company accounts for revenue in accordance with FASB ASC 606, Revenue from Contracts with Customers, which we adopted on April 1, 2018. Revenue amounts presented in our condensed financial statements are recognized net of sales tax, value-added taxes, and other taxes. Amounts received as prepayment on future products or services are recorded as unearned revenues and recognized as income when the product is shipped, or service performed. The Company had deferred revenue of $60,166 as of June 30, 2026, related to contractual commitments with customers where the performance obligation will be satisfied within the fiscal year ending March 31, 2027. The revenue associated with these performance obligations is recognized as the obligation is satisfied. The Company had $21,240 of deferred revenue as of March 31, 2026. Most of our contracts with customers contain transaction prices with fixed consideration; however, some contracts may contain variable consideration in the form of discounts, rebates, refunds, credits, price concessions, incentives, performance bonuses, penalties and other similar items. When a contract includes variable consideration, we evaluate the estimate of variable consideration to determine whether the estimate needs to be constrained; therefore, we include the variable consideration in the transaction price only to the extent that it is probable that a significant reversal of the amount of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is subsequently resolved. We recognize revenue when we satisfy a performance obligation by transferring control over a product or service to a customer. This can result in recognition of revenue over time as we perform services or at a point in time when the deliverable is transferred to the customer, depending on an evaluation of the criteria for over time recognition in FASB ASC 606. For certain fixed-fee per transaction contracts, such as delivering training courses or conducting workshops, revenue is recognized during the period in which services are delivered in accordance with the pricing outlined in the contracts.

60166

21240

Reclassifications Certain reclassifications of tax expenses and tax provisions have been made to the financial statements for the quarter ended June 30, 2025, to conform to the financial presentation for the quarter ended June 30, 2026. These reclassifications had no effect on the net income or cash flows as previously reported.

Net Earnings (Loss) Per Share of Common Stock The Company calculates net income (loss) per share in accordance with ASC 260, Earnings Per Share (“ASC 260”). Under ASC 260, basic net income (loss) per common share is calculated by dividing net income (loss) by the weighted-average number of common shares outstanding during the reporting period. The weighted average number of shares of common stock outstanding includes vested restricted stock awards. Diluted net income (loss) per share (“EPS”) reflects the potential dilution that could occur assuming exercise of all dilutive unexercised stock options and warrants. The dilutive effect of these instruments was determined using the treasury stock method. Under the treasury stock method, the proceeds received from the exercise of stock options and restricted stock awards, the amount of compensation cost for future service not yet recognized by the Company and the amount of tax benefits that would be recorded as income tax expense when the stock options become deductible for income tax purposes are all assumed to be used to repurchase shares of the Company’s common stock. Common stock outstanding reflected in the Company’s balance sheets includes restricted stock awards outstanding. Securities that may participate in undistributed net income with common stock are considered participating securities. The computation of diluted earnings per share does not assume exercise or conversion of securities that would have an anti-dilutive effect. The following schedules present the calculation of basic and diluted net income per share: SCHEDULE OF BASIC AND DILUTED NET INCOME <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260401__20260630_zKBrTIqoZVn8" style="border-bottom: Black 1pt solid; text-align: right">2026</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20250401__20250630_zqRMkWlzvWt3" style="border-bottom: Black 1pt solid; text-align: right">2025</td><td style="text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: right">For the Three Months ended June 30,</td><td style="text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">2026</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">2025</td><td style="text-align: center; padding-bottom: 1pt"> </td></tr> <tr id="xdx_404_eus-gaap--EarningsPerShareAbstract_iB_z4FxKQ2cGEjd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Net Income per common share:</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_402_eus-gaap--EarningsPerShareBasic_i01_pid_zbFt7SwbXkE4" style="vertical-align: bottom; background-color: White"> <td style="width: 60%">Basic</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">0.01</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">0.04</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--EarningsPerShareDiluted_i01_pid_zL9BqQh1ppW7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Diluted</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.01</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.04</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_zFZTI3udgNlc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Weighted average number of common shares outstanding Basic</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,682,113</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,170,103</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_zZmJhYYwVTL" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Weighted average number of common shares outstanding Fully Diluted</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,682,113</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,170,103</td><td style="text-align: left"> </td></tr> </table> Net income for the three (3) months ended June 30, 2026, and 2025, was $74,595 and $445,153, respectively. As of June 30, 2026, and June 30, 2025, the Company had no outstanding dilutive instruments.

SCHEDULE OF BASIC AND DILUTED NET INCOME <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260401__20260630_zKBrTIqoZVn8" style="border-bottom: Black 1pt solid; text-align: right">2026</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20250401__20250630_zqRMkWlzvWt3" style="border-bottom: Black 1pt solid; text-align: right">2025</td><td style="text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: right">For the Three Months ended June 30,</td><td style="text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">2026</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">2025</td><td style="text-align: center; padding-bottom: 1pt"> </td></tr> <tr id="xdx_404_eus-gaap--EarningsPerShareAbstract_iB_z4FxKQ2cGEjd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Net Income per common share:</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_402_eus-gaap--EarningsPerShareBasic_i01_pid_zbFt7SwbXkE4" style="vertical-align: bottom; background-color: White"> <td style="width: 60%">Basic</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">0.01</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">0.04</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--EarningsPerShareDiluted_i01_pid_zL9BqQh1ppW7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Diluted</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.01</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.04</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_zFZTI3udgNlc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Weighted average number of common shares outstanding Basic</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,682,113</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,170,103</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_zZmJhYYwVTL" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Weighted average number of common shares outstanding Fully Diluted</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,682,113</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,170,103</td><td style="text-align: left"> </td></tr> </table>

0.01

0.04

0.01

0.04

9682113

10170103

9682113

10170103

74595

445153

0 0

Recently Issued Accounting Pronouncements The Company has reviewed recent accounting pronouncements and has determined that they will not significantly impact the Company’s results of operations or financial position.

NOTE 2 – BUSINESS CONDITION As of June 30, 2026, the Company had $2.65 million in cash, $2.29 million in net inventory, and $0.63 million in accounts receivable, with no debt. Management strongly believes that the Company can sustain its operations over the course of the next 12 months with the cash it has on hand, and with the revenue and associated profit generated from the sales expected over the course of the next 12 months, especially given the Company’s large inventory balance.

2650000

2290000

630000

NOTE 3 – ACCOUNTS RECEIVABLE In the Company’s normal course of business, the Company provides credit terms to its customers, which generally range from net 15 to 30 days. The Company performs ongoing credit evaluations of its customers. The Company established an allowance for credit losses accounts of $41,889 as of June 30, 2026, and March 31, 2026.

41889

NOTE 4 - PREPAID EXPENSES Prepaid expenses for the periods are as follows: SCHEDULE OF PREPAID EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20260630_z4rLT8P8dgF5" style="border-bottom: Black 1pt solid; text-align: right">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20260331_zZGKoql0KCod" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_400_eus-gaap--PrepaidInsurance_iI_maPECzVW5_z2zsJtYoVjDd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Prepaid insurance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">6,746</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">13,922</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--PrepaidAdvertising_iI_maPECzVW5_zJqukr7AHLoh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Prepaid tradeshows</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,526</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,800</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--Supplies_iI_maPECzVW5_zL6fbHXRPgC2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Prepaid inventory</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">79,808</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--PrepaidSoftware_iI_maPECzVW5_zW9dwLgitqMi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Prepaid software</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,041</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">42,359</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--OtherPrepaidExpenseCurrent_iI_maPECzVW5_zbrLZ7fbmLI6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Prepaid other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">46,872</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">38,980</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--PrepaidExpenseCurrent_iTI_mtPECzVW5_zeKZShsaJD4d" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Total Prepaid Expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">91,185</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">179,869</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

Prepaid expenses for the periods are as follows: SCHEDULE OF PREPAID EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20260630_z4rLT8P8dgF5" style="border-bottom: Black 1pt solid; text-align: right">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20260331_zZGKoql0KCod" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_400_eus-gaap--PrepaidInsurance_iI_maPECzVW5_z2zsJtYoVjDd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Prepaid insurance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">6,746</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">13,922</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--PrepaidAdvertising_iI_maPECzVW5_zJqukr7AHLoh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Prepaid tradeshows</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,526</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,800</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--Supplies_iI_maPECzVW5_zL6fbHXRPgC2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Prepaid inventory</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">79,808</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--PrepaidSoftware_iI_maPECzVW5_zW9dwLgitqMi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Prepaid software</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,041</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">42,359</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--OtherPrepaidExpenseCurrent_iI_maPECzVW5_zbrLZ7fbmLI6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Prepaid other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">46,872</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">38,980</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--PrepaidExpenseCurrent_iTI_mtPECzVW5_zeKZShsaJD4d" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Total Prepaid Expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">91,185</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">179,869</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

6746

13922

4526

4800

79808

33041 42359

46872

38980

91185

179869

NOTE 5 - COMMON AND PREFERRED STOCK TRANSACTIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">a.</td> <td style="font: 10pt Times New Roman, Times, Serif">Common Stock</td></tr> </table> The Company has 12,000,000 authorized shares of common stock, no par value. As of June 30, 2026, the total common shares issued were 9,784,898, and the total common shares outstanding were 9,678,474, which includes the deduction of 106,424 shares of Company owned as Treasury stock. During the three (3) months ended June 30, 2026, the Company had no option expense. During the three (3) months ended June 30, 2026, the Company issued <span id="xdx_907_eus-gaap--RestrictedStockSharesIssuedNetOfSharesForTaxWithholdings_c20260401__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--DirectorMember_zkUNxWz0o3ac" title="Restricted common shares">1,667 shares of Rule 144 “restricted” common stock to Sean P. Iddings as compensation for his services as a Board Director the quarter ended March 31, 2026. During the three months ended June 30, 2026, the Company repurchased <span id="xdx_905_eus-gaap--TreasuryStockSharesAcquired_pid_c20260401__20260630__us-gaap--StatementEquityComponentsAxis__custom--TreasuryStockAdditionalPaidInCapitalMember_zgx4JLXTJsZc" title="Treasury stock, repurchased shares">32,556 shares of its common stock on the open market for total consideration of $<span id="xdx_906_eus-gaap--TreasuryStockValueAcquiredCostMethod_c20260401__20260630__us-gaap--StatementEquityComponentsAxis__custom--TreasuryStockAdditionalPaidInCapitalMember_zccQz1FWglEd" title="Treasury stock, repurchased value">48,818 including commissions and held those shares as Treasury Stock as of June 30, 2026. The Company intends to cancel theses shares. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">b.</td> <td style="font: 10pt Times New Roman, Times, Serif">Preferred Stock</td></tr> </table> The Company has 20,000,000 authorized shares of preferred stock. As of June 30, 2026, and March 31, 2026, there were no preferred shares issued or outstanding.

12000000

9784898

9678474

106424

1667

32556

48818

20000000

NOTE 6 – PAYROLL LIABILITIES & ACCRUED EXPENSES Accrued expenses for the periods are as follows: SCHEDULE OF ACCRUED EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20260630_zZNWRbVTJXg2" style="border-bottom: Black 1pt solid; text-align: right">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20260331_zBZkcl2q2E97" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_404_eus-gaap--AccruedPayrollTaxesCurrent_iI_maALCz7sV_zUp6FgQdlLTc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Payroll liabilities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">104,125</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">81,507</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--SalesAndExciseTaxPayableCurrent_iI_maALCz7sV_zUnoIT4tl0r7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Sales tax payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,974</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">45,086</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--AccruedStateIncomeTaxCurrent_iI_maALCz7sV_z1Ivh3xkee0h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">State income tax payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(21,362</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(25,996</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_maALCz7sV_zDPV6u3D2wwc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Accrued expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">17,615</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">14,985</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--AccruedLiabilitiesCurrent_iTI_mtALCz7sV_zte1UR09NoWd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">135,352</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">115,582</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Accrued expenses for the periods are as follows: SCHEDULE OF ACCRUED EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20260630_zZNWRbVTJXg2" style="border-bottom: Black 1pt solid; text-align: right">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20260331_zBZkcl2q2E97" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_404_eus-gaap--AccruedPayrollTaxesCurrent_iI_maALCz7sV_zUp6FgQdlLTc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Payroll liabilities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">104,125</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">81,507</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--SalesAndExciseTaxPayableCurrent_iI_maALCz7sV_zUnoIT4tl0r7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Sales tax payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,974</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">45,086</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--AccruedStateIncomeTaxCurrent_iI_maALCz7sV_z1Ivh3xkee0h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">State income tax payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(21,362</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(25,996</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_maALCz7sV_zDPV6u3D2wwc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Accrued expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">17,615</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">14,985</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--AccruedLiabilitiesCurrent_iTI_mtALCz7sV_zte1UR09NoWd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">135,352</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">115,582</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

104125

81507

34974

45086

-21362 -25996

17615

14985

135352

115582

NOTE 7 - RELATED PARTY TRANSACTIONS On April 8, 2025, the Company issued <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20250408__20250408__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--DirectorMember_z9pIR6Vnkmwa" title="Restricted common shares">1,667 shares of Rule 144 “restricted” common stock to Sean P. Iddings, an independent member of our Board of Directors, as compensation for his services for the quarter ended March 31, 2026. During the quarter ended June 30, 2025, the Company issued <span id="xdx_906_eus-gaap--RestrictedStockSharesIssuedNetOfSharesForTaxWithholdings_c20250401__20250630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--DirectorMember_zSwPzETi4iQ9" title="Restricted common shares">1,667 shares of Rule 144 “restricted” common stock to Sean P. Iddings, an independent member of our Board of Directors, as compensation for his services for the quarter ended March 31, 2025.

1667

NOTE 8 –PROVISION FOR INCOME TAXES Prior to fiscal year 2023, the Company offset its potential tax benefit from the operating loss carry-forwards with a valuation allowance in the same amount. As it became clear that the Company will more likely than not use its tax loss carry-forward amounts, the valuation allowance was partially removed for the fiscal year ended March 31, 2023, such that the tax benefit recognized by us in fiscal year 2023 was $1,011,466. The valuation allowance was fully removed as of March 31, 2024, resulting in a tax benefit of $1,529,793 for fiscal year 2024. Once the valuation allowance was fully removed, a provision for income taxes was disclosed. For the fiscal quarter ended June 30, 2026, the Company’s provision for income taxes was $28,252. For the fiscal quarter ended June 30, 2025, the Company’s provision for income taxes was $149,998. FASB ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. No amounts were accrued for the payment of interest and penalties as of June 30, 2026 or March 31, 2026. The Company is currently not aware of any issues under review that could result in significant payments, accruals, or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception. The Company may be subject to potential examination by federal, state, and city taxing authorities in the areas of income taxes. These potential examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions, and compliance with federal, state, and city tax laws. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next 12 months. Although we believe that our tax estimates are reasonable, the ultimate tax determination involves significant judgments that could become subject to examination by tax authorities in the ordinary course of business. We periodically assess the likelihood of adverse outcomes resulting from these examinations to determine the impact on our deferred taxes and income tax liabilities and the adequacy of our provision for income taxes. Changes in income tax legislation, statutory income tax rates or future taxable income levels, among other things, could materially impact our valuation of income tax assets and liabilities and could cause our income tax provision to vary significantly among financial reporting periods. The Company files income tax returns in the United States, the State of Idaho and the State of California. The statute of limitations on a Federal tax return is the due date of the tax return plus three (3) years. In the case of NOLs, the year in which the NOL was generated remains open up to the amount of the NOL until the statute of limitations expires on the year it was used. All required tax returns of the Company due since inception have been filed. The Company does not have any unrecognized tax benefits to report in the current period. Net deferred tax assets and liabilities consist of the following components as of June 30, 2026, and March 31, 2026: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_49B_20260630_zNj4cR1mpDpe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_499_20260331_zPEKvFuwJRu5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsNetAbstract_iB_z74OgaGxQQZ7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Deferred tax assets</td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40D_ecustom--DeferredTaxAssetsRightOfUseLiabilities_i01I_maDTAGzNjv_zud67cEhLVle" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 60%; text-align: justify">Right of use liabilities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">261,199</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">276,702</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--DeferredTaxAssetsGoodwillAmortization_i01I_maDTAGzNjv_z3XV7UuGeu0l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify">Goodwill amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,801</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,281</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_i01I_maDTAGzNjv_z3Iu2dxdoPX7" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1pt; text-align: justify">NOL carryover</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,176,582</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,200,040</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsGross_i01TI_mtDTAGzNjv_maDTALNziag_zYOmn09fbp0e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: justify">Total deferred tax assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,446,582</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,486,023</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxLiabilitiesNetAbstract_iB_zAK5WrUvR2ql" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Deferred tax liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxLiabilitiesLeasingArrangements_i01NI_di_maDITLz68Y_zhetxkWuZNsk" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify">Right of use assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(246,194</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(261,538</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--DeferredTaxLiabilitiesDepreciation_i01NI_di_maDITLz68Y_zGnTxoiSar7c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1pt; text-align: justify">Depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,591</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,071</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--DeferredIncomeTaxLiabilities_i01NTI_di_mtDITLz68Y_msDTALNziag_z8z9m8rjlz09" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: justify">Total deferred tax liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(247,785</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(263,609</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iTI_mtDTALNziag_z0JYztXj7Qlj" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: justify">Net deferred tax assets</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,198,797</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,222,414</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_z1d8W3BYAONh" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: justify">Less valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsNet_iTI_zfVMfNeiUf57" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-align: left">Net deferred tax assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,198,797</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,222,414</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The reconciliations of the Company’s net income taxes for the three (3) months ended June 30, 2026, and 2025, are as follows: SCHEDULE OF RECONCILIATION NET INCOME TAXES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20260401__20260630_zmb9OC1bAgtd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20250401__20250630_zGdTNGwln2N8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">June 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_407_eus-gaap--CurrentFederalTaxExpenseBenefit_zCruRFnldpLj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 1.5pt">Current federal</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_zdZZ2YnsbCS5" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left; padding-left: 1.5pt">Current state</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">4,634</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">22,325</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_z0afuCqZCIdc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 1.5pt">Deferred federal</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,800</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">114,928</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_zTOc3utaQ7of" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 1.5pt">Deferred state</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,818</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,745</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--IncomeTaxExpenseBenefit_iT_zgXi6LY4fb7k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 1.5pt">Total income tax provision</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28,252</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">149,998</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 1.5pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zmrafGlyFDfc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 1.5pt">Net income before tax provision</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">102,847</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">595,151</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 1.5pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBzQzS_zJUjpmLjUHlj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 1.5pt"><span id="xdx_905_eus-gaap--TaxJurisdictionOfDomicileExtensibleEnumeration_dxL_c20260401__20260630_zOul01fOFIk2" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2026%23DomesticTaxJurisdictionFederalStateAndLocalMember"><span id="xdx_909_eus-gaap--TaxJurisdictionOfDomicileExtensibleEnumeration_dxL_c20250401__20250630_ztGJ1jX3AExi" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2026%23DomesticTaxJurisdictionFederalStateAndLocalMember">U.S. Federal income tax at statutory rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,571</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">124,963</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_maITEBzQzS_zaZciNPaLCW2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 1.5pt">Non-deductible expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">759</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,082</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--IncomeTaxReconciliationTemporaryDifferences_maITEBzQzS_zujSjUR2cIyc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 1.5pt">Temporary differences</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(120</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,114</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_maITEBzQzS_ztWo1N0Ndccl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 1.5pt">State income taxes, net of federal benefit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,855</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,184</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxReconciliationOtherAdjustments_maITEBzQzS_znawVI5oDiFf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 1.5pt">Return to provision adjustments / other</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(813</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,655</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBzQzS_ziLjvi2iSfb2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 1.5pt">Total income tax provision</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28,252</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">149,998</td><td style="text-align: left"> </td></tr> </table> The summary of Federal Operating Loss Carryforwards for the three (3) months ended of June 30, 2026 is as follows: SCHEDULE OF FEDERAL OPERATING LOSS CARRYFORWARDS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49A_20260401__20260630_zAJybVgQbbc8" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OperatingLossCarryforwards_iS_zskfJ9MOIVj7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: justify">Unused operating loss carryforwards at March 31, 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">7,675,873</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--OperatingLossCarryforwardsRealized_zCRKPawB7p57" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Operating loss carryforwards realized</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">101,255</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OperatingLossCarryforwards_iE_zsyDFNAEPY62" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Unused operating loss carryforward at June 30, 2026</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">7,574,618</td><td style="text-align: left"> </td></tr> </table>

1011466

1529793

28252

149998

Net deferred tax assets and liabilities consist of the following components as of June 30, 2026, and March 31, 2026: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_49B_20260630_zNj4cR1mpDpe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_499_20260331_zPEKvFuwJRu5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsNetAbstract_iB_z74OgaGxQQZ7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Deferred tax assets</td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40D_ecustom--DeferredTaxAssetsRightOfUseLiabilities_i01I_maDTAGzNjv_zud67cEhLVle" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 60%; text-align: justify">Right of use liabilities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">261,199</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">276,702</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--DeferredTaxAssetsGoodwillAmortization_i01I_maDTAGzNjv_z3XV7UuGeu0l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify">Goodwill amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,801</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,281</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_i01I_maDTAGzNjv_z3Iu2dxdoPX7" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1pt; text-align: justify">NOL carryover</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,176,582</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,200,040</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsGross_i01TI_mtDTAGzNjv_maDTALNziag_zYOmn09fbp0e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: justify">Total deferred tax assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,446,582</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,486,023</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxLiabilitiesNetAbstract_iB_zAK5WrUvR2ql" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Deferred tax liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxLiabilitiesLeasingArrangements_i01NI_di_maDITLz68Y_zhetxkWuZNsk" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify">Right of use assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(246,194</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(261,538</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--DeferredTaxLiabilitiesDepreciation_i01NI_di_maDITLz68Y_zGnTxoiSar7c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1pt; text-align: justify">Depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,591</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,071</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--DeferredIncomeTaxLiabilities_i01NTI_di_mtDITLz68Y_msDTALNziag_z8z9m8rjlz09" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: justify">Total deferred tax liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(247,785</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(263,609</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iTI_mtDTALNziag_z0JYztXj7Qlj" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: justify">Net deferred tax assets</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,198,797</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,222,414</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_z1d8W3BYAONh" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: justify">Less valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsNet_iTI_zfVMfNeiUf57" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-align: left">Net deferred tax assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,198,797</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,222,414</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

261199 276702 8801 9281

2176582

2200040

2446582

2486023

246194

261538

1591 2071

247785

263609

2198797

2222414

2198797

2222414

The reconciliations of the Company’s net income taxes for the three (3) months ended June 30, 2026, and 2025, are as follows: SCHEDULE OF RECONCILIATION NET INCOME TAXES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20260401__20260630_zmb9OC1bAgtd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20250401__20250630_zGdTNGwln2N8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">June 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_407_eus-gaap--CurrentFederalTaxExpenseBenefit_zCruRFnldpLj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 1.5pt">Current federal</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_zdZZ2YnsbCS5" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left; padding-left: 1.5pt">Current state</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">4,634</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">22,325</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_z0afuCqZCIdc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 1.5pt">Deferred federal</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,800</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">114,928</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_zTOc3utaQ7of" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 1.5pt">Deferred state</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,818</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,745</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--IncomeTaxExpenseBenefit_iT_zgXi6LY4fb7k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 1.5pt">Total income tax provision</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28,252</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">149,998</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 1.5pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zmrafGlyFDfc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 1.5pt">Net income before tax provision</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">102,847</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">595,151</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 1.5pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBzQzS_zJUjpmLjUHlj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 1.5pt"><span id="xdx_905_eus-gaap--TaxJurisdictionOfDomicileExtensibleEnumeration_dxL_c20260401__20260630_zOul01fOFIk2" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2026%23DomesticTaxJurisdictionFederalStateAndLocalMember"><span id="xdx_909_eus-gaap--TaxJurisdictionOfDomicileExtensibleEnumeration_dxL_c20250401__20250630_ztGJ1jX3AExi" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2026%23DomesticTaxJurisdictionFederalStateAndLocalMember">U.S. Federal income tax at statutory rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,571</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">124,963</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_maITEBzQzS_zaZciNPaLCW2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 1.5pt">Non-deductible expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">759</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,082</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--IncomeTaxReconciliationTemporaryDifferences_maITEBzQzS_zujSjUR2cIyc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 1.5pt">Temporary differences</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(120</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,114</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_maITEBzQzS_ztWo1N0Ndccl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 1.5pt">State income taxes, net of federal benefit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,855</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,184</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxReconciliationOtherAdjustments_maITEBzQzS_znawVI5oDiFf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 1.5pt">Return to provision adjustments / other</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(813</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,655</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBzQzS_ziLjvi2iSfb2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 1.5pt">Total income tax provision</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28,252</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">149,998</td><td style="text-align: left"> </td></tr> </table>

4634

22325

20800

114928

2818

12745

28252

149998

102847

595151

22571

124963

759

1082

-120 1114

5855

19184

-813

3655

28252

149998

The summary of Federal Operating Loss Carryforwards for the three (3) months ended of June 30, 2026 is as follows: SCHEDULE OF FEDERAL OPERATING LOSS CARRYFORWARDS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49A_20260401__20260630_zAJybVgQbbc8" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OperatingLossCarryforwards_iS_zskfJ9MOIVj7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: justify">Unused operating loss carryforwards at March 31, 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">7,675,873</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--OperatingLossCarryforwardsRealized_zCRKPawB7p57" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Operating loss carryforwards realized</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">101,255</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OperatingLossCarryforwards_iE_zsyDFNAEPY62" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Unused operating loss carryforward at June 30, 2026</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">7,574,618</td><td style="text-align: left"> </td></tr> </table>

7675873

101255

7574618

NOTE 9 – SUBSEQUENT EVENTS On July 1, 2026, we instructed our transfer agent to issue <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20260701__20260701__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--DirectorMember_zji8w91J2CHf" title="Restricted common shares">1,667 shares of Rule 144 “restricted” no par value common stock to Sean P. Iddings for his services as a Director of our Board for the quarter ended June 30, 2026. On August 3, 2026, those shares were issued. This payment was accrued on our financial statements dated June 30, 2026. On July 6, 2026, we purchased 43 shares of our no par value common stock on the open market for $1.55 per share. Including transactions costs, the total consideration for this purchase was $74. On July 7, 2026,we purchased 11 shares of our no par value common stock on the open market for $1.55 per share. Including transactions costs, the total consideration for this purchase was $24. On July 10, 2026, we purchased 400 shares of our no par value common stock on the open market for $1.55 per share. Including transactions costs, the total consideration for this purchase was $627. On July 17, 2026, we purchased 2,000 shares of our no par value common stock on the open market for $1.65 per share. Including transactions costs, the total consideration for this purchase was $3,307.

1667

1.55

400

1.55

627

2000

1.65

3307

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