0001265521 2024-01-01 2024-09-30 0001265521 2025-03-06 0001265521 2024-09-30 0001265521 2023-12-31 0001265521 us-gaap:SeriesAPreferredStockMember 2024-09-30 0001265521 us-gaap:SeriesAPreferredStockMember 2023-12-31 0001265521 2024-07-01 2024-09-30 0001265521 2023-07-01 2023-09-30 0001265521 2023-01-01 2023-09-30 0001265521 us-gaap:SeriesAPreferredStockMember us-gaap:PreferredStockMember 2023-06-30 0001265521 us-gaap:CommonStockMember 2023-06-30 0001265521 us-gaap:AdditionalPaidInCapitalMember 2023-06-30 0001265521 us-gaap:RetainedEarningsMember 2023-06-30 0001265521 2023-06-30 0001265521 us-gaap:SeriesAPreferredStockMember us-gaap:PreferredStockMember 2023-12-31 0001265521 us-gaap:CommonStockMember 2023-12-31 0001265521 us-gaap:AdditionalPaidInCapitalMember 2023-12-31 0001265521 us-gaap:RetainedEarningsMember 2023-12-31 0001265521 us-gaap:SeriesAPreferredStockMember us-gaap:PreferredStockMember 2024-03-31 0001265521 us-gaap:CommonStockMember 2024-03-31 0001265521 us-gaap:AdditionalPaidInCapitalMember 2024-03-31 0001265521 us-gaap:RetainedEarningsMember 2024-03-31 0001265521 2024-03-31 0001265521 us-gaap:SeriesAPreferredStockMember us-gaap:PreferredStockMember 2024-06-30 0001265521 us-gaap:CommonStockMember 2024-06-30 0001265521 us-gaap:AdditionalPaidInCapitalMember 2024-06-30 0001265521 us-gaap:RetainedEarningsMember 2024-06-30 0001265521 2024-06-30 0001265521 us-gaap:SeriesAPreferredStockMember us-gaap:PreferredStockMember 2023-07-01 2023-09-30 0001265521 us-gaap:CommonStockMember 2023-07-01 2023-09-30 0001265521 us-gaap:AdditionalPaidInCapitalMember 2023-07-01 2023-09-30 0001265521 us-gaap:RetainedEarningsMember 2023-07-01 2023-09-30 0001265521 us-gaap:SeriesAPreferredStockMember us-gaap:PreferredStockMember 2024-01-01 2024-03-31 0001265521 us-gaap:CommonStockMember 2024-01-01 2024-03-31 0001265521 us-gaap:AdditionalPaidInCapitalMember 2024-01-01 2024-03-31 0001265521 us-gaap:RetainedEarningsMember 2024-01-01 2024-03-31 0001265521 2024-01-01 2024-03-31 0001265521 us-gaap:SeriesAPreferredStockMember us-gaap:PreferredStockMember 2024-04-01 2024-06-30 0001265521 us-gaap:CommonStockMember 2024-04-01 2024-06-30 0001265521 us-gaap:AdditionalPaidInCapitalMember 2024-04-01 2024-06-30 0001265521 us-gaap:RetainedEarningsMember 2024-04-01 2024-06-30 0001265521 2024-04-01 2024-06-30 0001265521 us-gaap:SeriesAPreferredStockMember us-gaap:PreferredStockMember 2024-07-01 2024-09-30 0001265521 us-gaap:CommonStockMember 2024-07-01 2024-09-30 0001265521 us-gaap:AdditionalPaidInCapitalMember 2024-07-01 2024-09-30 0001265521 us-gaap:RetainedEarningsMember 2024-07-01 2024-09-30 0001265521 us-gaap:SeriesAPreferredStockMember us-gaap:PreferredStockMember 2023-09-30 0001265521 us-gaap:CommonStockMember 2023-09-30 0001265521 us-gaap:AdditionalPaidInCapitalMember 2023-09-30 0001265521 us-gaap:RetainedEarningsMember 2023-09-30 0001265521 2023-09-30 0001265521 us-gaap:SeriesAPreferredStockMember us-gaap:PreferredStockMember 2024-09-30 0001265521 us-gaap:CommonStockMember 2024-09-30 0001265521 us-gaap:AdditionalPaidInCapitalMember 2024-09-30 0001265521 us-gaap:RetainedEarningsMember 2024-09-30 0001265521 2022-12-31 0001265521 srt:ScenarioPreviouslyReportedMember 2024-09-30 0001265521 srt:RestatementAdjustmentMember 2024-09-30 0001265521 TRFE:JamesShipleyMember TRFE:SeriesAConvertiblePreferredStockMember 2021-04-16 0001265521 TRFE:JamesShipleyMember TRFE:SeriesAConvertiblePreferredStockMember 2021-04-16 2021-04-16 0001265521 TRFE:FastbaseIncMember TRFE:SeriesAConvertiblePreferredStockMember 2021-09-14 2021-09-14 0001265521 2022-09-02 2022-09-02 0001265521 2022-09-02 0001265521 TRFE:SeriesAConvertiblePreferredStockMember TRFE:FastbaseIncMember 2022-11-04 0001265521 2022-11-04 0001265521 2022-11-03 0001265521 us-gaap:SeriesAPreferredStockMember 2022-11-03 0001265521 us-gaap:SeriesAPreferredStockMember 2022-11-04 0001265521 us-gaap:CommonStockMember TRFE:StockPurchaseAgreementMember TRFE:FastbaseIncMember 2023-12-29 2023-12-29 0001265521 TRFE:SeriesAConvertiblePreferredStockMember TRFE:StockPurchaseAgreementMember TRFE:FastbaseIncMember 2023-12-29 2023-12-29 0001265521 TRFE:SeriesAConvertiblePreferredStockMember TRFE:StockPurchaseAgreementMember TRFE:FastbaseIncMember 2023-12-29 0001265521 TRFE:StockPurchaseAgreementMember TRFE:FastbaseIncMember 2023-12-29 2023-12-29 0001265521 TRFE:MergerAgreementMember 2024-06-28 2024-06-28 0001265521 TRFE:SeriesAConvertiblePreferredStockMember TRFE:MergerAgreementMember 2024-09-30 2024-09-30 0001265521 TRFE:SeriesAConvertiblePreferredStockMember us-gaap:CommonStockMember TRFE:MergerAgreementMember 2024-09-30 0001265521 us-gaap:CommonStockMember TRFE:MergerAgreementMember 2024-09-30 2024-09-30 0001265521 srt:MinimumMember TRFE:LicenseAgreementMember 2024-06-29 0001265521 srt:MaximumMember TRFE:LicenseAgreementMember 2024-06-29 0001265521 2024-07-11 0001265521 2024-07-11 2024-07-11 0001265521 us-gaap:IntellectualPropertyMember 2024-09-30 0001265521 us-gaap:OtherNoncurrentAssetsMember 2024-09-30 0001265521 us-gaap:OtherIntangibleAssetsMember 2024-09-30 0001265521 us-gaap:RelatedPartyMember 2024-01-01 2024-09-30 0001265521 TRFE:PolomarNoteMember TRFE:RepriseManagementIncMember 2024-08-13 0001265521 TRFE:PolomarNoteMember TRFE:RepriseManagementIncMember 2024-08-13 2024-08-13 0001265521 TRFE:PolomarNoteMember TRFE:RepriseManagementIncMember 2024-09-30 0001265521 srt:MaximumMember TRFE:TrustfeedNoteMember TRFE:PromissoryNoteAndLoanAgreementMember 2024-08-16 0001265521 TRFE:TrustfeedNoteMember TRFE:PromissoryNoteAndLoanAgreementMember 2024-08-16 2024-08-16 0001265521 TRFE:TrustfeedNoteMember TRFE:PromissoryNoteAndLoanAgreementMember 2024-09-30 0001265521 us-gaap:RelatedPartyMember 2024-09-30 0001265521 us-gaap:RelatedPartyMember 2023-12-31 0001265521 2023-11-04 0001265521 2023-11-03 0001265521 2023-09-03 2023-09-03 0001265521 2023-03-02 2023-03-02 0001265521 TRFE:BoardOfDirectorMember 2024-09-30 0001265521 TRFE:BoardOfDirectorMember 2023-12-31 0001265521 TRFE:BoardOfDirectorMember 2024-01-01 2024-09-30 0001265521 us-gaap:SeriesAPreferredStockMember 2023-11-04 0001265521 us-gaap:SeriesAPreferredStockMember 2023-11-03 0001265521 us-gaap:SeriesAPreferredStockMember 2023-11-04 2023-11-04 0001265521 us-gaap:CommonStockMember 2024-09-12 0001265521 TRFE:SeriesAConvertiblePreferredStockMember 2024-09-12 2024-09-12 0001265521 us-gaap:CommonStockMember us-gaap:SubsequentEventMember TRFE:MergerAgreementMember 2024-10-09 2024-10-09 0001265521 us-gaap:CommonStockMember us-gaap:SubsequentEventMember TRFE:MergerAgreementMember 2024-10-09 0001265521 us-gaap:SubsequentEventMember 2024-11-01 2024-11-01 0001265521 us-gaap:SubsequentEventMember 2024-11-01 iso4217:USD shares iso4217:USD shares pure true Q3 --12-31 0001265521

10-Q/A true 2024-09-30 2024 false 000-56555 Polomar Health Services, Inc. NV 86-1006313 10940 Wilshire Blvd. Suite 1500 Los Angeles CA 90024 (213) 616-0011 Yes Yes Non-accelerated Filer true false false 27657679 This Amendment No. 1 to the Quarterly Report on Form 10-Q (“Form 10-Q/A”) of Polomar Health Services, Inc. (the “Company”) amends its Quarterly Report on Form 10-Q for the quarterly period ended September 30, 2024 which was originally filed with the Securities and Exchange Commission on November 19, 2024 (the “Original Form 10-Q”). The changes to the Original Form 10-Q are in response to comments the Company received from the Securities and Exchange Commission relating to (a) certain adjustments to the weighted average number of shares used in the calculations of net loss per common share for the three and nine months ended September 30, 2023, (b) a further explanation of the basis under generally accepted accounting principles for recording fair market value for the acquisition of certain assets and (c) an expansion of the Company’s revenue recognition policy. In addition, certain changes were made to the financial statements, to change the accounting treatment of the Company’s September 30, 2024 acquisition of Polomar Specialty Pharmacy, LLC, a Florida limited liability company (“Polomar”), whereby, among other things, the Company acquired 100% of Polomar in exchange for the issuance of shares of the Company’s common stock, and Polomar became the wholly-owned subsidiary of the Company (the “Acquisition”). The accounting treatment relating to the Acquisition as disclosed in the Original Form 10-Q provided that the Acquisition was a reverse merger with Polomar as the “accounting acquirer” and the Company as the “legal acquirer”, and accordingly the Company accounted for the transaction as a business combination. Instead, the Company and its Board of Directors, determined that the Acquisition was a recapitalization. As required by Rule 12b-15 under the Securities Exchange Act of 1934, as amended, new certifications by the Company’s principal executive officer and principal financial officer are being filed as Exhibits 31.1, 31.2 and 32.1 to this Form 10-Q/A. Except as described in this Explanatory Note, this Form 10-Q/A does not modify, amend, or update any of the financial information or any other information set forth in the Original Form 10-Q, and this Form 10-Q/A does not reflect events that occurred subsequent to September 30, 2024.

16202

8808

139903

3459

156105

12267

40767

46963

87730

57469

81665

4167 9735000

250000

9000

10051469

94832

10295304

107099

86328

39464

833586

30507

33849

32484

953763

102455

23620

49180

23620

49180

977383

151635

140500

0.001

500000

500

0.001

295000000

27655560

27656

109138

11482638

1275156

-2192373

-1569830

9317921

-44536

10295304

107099

9849

21457

37954

24556

985

1534

16121

2070

8864

19923

21833

22486

256349

147328

582119

341274

11688

7273

50098

27507

268037

154601

632217

368781

-259173

-134678

-610384

-346295

12160

37485

12160

37485

-12160

-37485

-12160

-37485

-271333

-172163

-622544

-383780

-0.01

-0.02

-0.01

27655560

500000

500

27597903

108565

1169729

-1193449

85345

57657

573

105427

106000

-172163

500000

500

27655560

109138

1275156

-1365611

19182

500000

500

27655560

249638

1275156

-1569830

-44536

-160468

500000

500

27655560

249638

1275156

-1730298

-205004

-190742

500000

500

27655560

249638

1275156

-1921040

-395746

500000

500

27655560

249638

1275156

-1921040

-395746

-500000 -500 -500

-81482

10207482

10126000

-140500 -140500

-271333

27655560

27656

11482638

-2192373

9317921

27655560

27656

11482638

-2192373

9317921

-622544

-383780

20000

37432

-136443

7330

-10000

-5865

-9000

46865

5292

-704792

-314191

90893

132000

-90893

-132000

-30507

-183318

833586

1392

439044

803079

257118

7394

-189073

8808

225619

16202

36546

9128

495

NOTE 1 – NATURE AND DESCRIPTION OF BUSINESS Restatement of September 30, 2024 Unaudited Financial Statements The Company is restating our September 30, 2024 Financial Statements to reflect the value of certain Intellectual Property Rights, and other intangible assets contributed by Trustfeed Corp. in the reverse merger with Polomar Specialty Pharmacy (the “Accounting Acquirer”). The adjustments to Intellectual property and Other intangible assets resulted in a reduction of Additional paid-in capital. SCHEDULE OF RESTATEMENT OF UNAUDITED FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zMyGy90biD3j" style="border-bottom: Black 1pt solid; text-align: center">As Reported</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20240930__srt--RestatementAxis__srt--RestatementAdjustmentMember_znWlVh0zLNZe" style="border-bottom: Black 1pt solid; text-align: center">Adjustment</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20240930_z9pRvJWFJOz9" style="border-bottom: Black 1pt solid; text-align: center">As Restated</td><td style="text-align: center; padding-bottom: 1pt"> </td></tr> <tr id="xdx_408_ecustom--IntellectualProperty_iI_zGy7TSgIstYi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Intellectual property</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">18,975,000</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: 12%; text-align: right">(9,240,000</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: 12%; text-align: right">9,735,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--Goodwill_iI_zWd8v59yG0sl" style="vertical-align: bottom; background-color: White"> <td>Other intangible assets</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">250,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">250,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--AdditionalPaidInCapital_iI_zdgyhVGP5E6b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Additional paid-in capital</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,472,638</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,990,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,482,638</td><td style="text-align: left"> </td></tr> </table> Corporate History and Capital Structure Polomar Health Services, Inc. (the “Company”) was incorporated in the State of Nevada on September 14, 2000, under the name of Telemax Communications. On or about July 24, 2003, the name was changed to Healthmed Services Ltd. The Company had no operations and in accordance with Accounting Standards Codification (ASC) Topic 915 was considered to be in the development stage. On April 16, 2021, Fastbase, Inc., a Nevada corporation (“Fastbase”), and SCI Inc. entered into a Share Purchase Agreement with Mr. James Shipley, the owner <span id="xdx_909_eus-gaap--InvestmentOwnedBalanceShares_iI_pid_c20210416__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember__srt--TitleOfIndividualAxis__custom--JamesShipleyMember_zyWpB2yxX0yg" title="Shares owned">50,000,000 shares of Series A Convertible Preferred Stock in Trustfeed Corp. (“Trustfeed”) for the purchase of <span id="xdx_90D_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20210416__20210416__srt--TitleOfIndividualAxis__custom--JamesShipleyMember__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_znDZIqwogLSd" title="Stock issued during period cash consideration">4,750,000 shares of Series A Convertible Preferred Stock for cash consideration of $<span id="xdx_905_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20210416__20210416__srt--TitleOfIndividualAxis__custom--JamesShipleyMember__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zZEM87XfKowd" title="Cash consideration">108,200 USD. Mr. Shipley agreed to cancel <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensationForfeited_c20210416__20210416__srt--TitleOfIndividualAxis__custom--JamesShipleyMember__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_z39Ce7LvhNs4" title="Shares cancelled">45,000,000 shares in the process. The transaction closed on April 21, 2021. On September 14, 2021, Trustfeed entered into a Contribution Agreement (the “Contribution Agreement”) with Fastbase for the acquisition of certain assets of Fastbase in exchange for shares of super voting preferred stock in the Company. The assets were associated with Fastbase’s review platform giving access to information about products, which includes proprietary software to crawl, organize, verify, with A.I. rendering, algorithms to do data mining, and an A.I. rendering database of companies, websites, contacts and approximately 500,000 products descriptions. The Company paid for the assets contributed by issuing to Fastbase <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesPurchaseOfAssets_c20210914__20210914__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FastbaseIncMember__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_z45hVuEKFn84" title="Shares issued for assets">45,000,000 shares of the Company’s Series A Convertible Preferred Stock. As a result of these transactions, there was a change in control of the Company and Fastbase acquired voting control over all aspects of the Company, including the election of directors, and other corporate actions of the Company that require shareholder approval. On September 2, 2022, Trustfeed conducted a reverse split in which each shareholder was issued one common share in exchange for every two thousand common shares of their then-currently issued common stock. On the market effective date of the reverse split, September 2, 2022, there were a total of 266,157 issued and outstanding shares of common stock. In addition to the reverse split, the Company changed its name to Trustfeed Corp. On November 4, 2022: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <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">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Trustfeed cancelled all outstanding shares of Series A Preferred Stock, save <span id="xdx_90D_eus-gaap--PreferredStockSharesOutstanding_iI_c20221104__dei--LegalEntityAxis__custom--FastbaseIncMember__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zFpFToTP4UG9" title="Preferred stock, shares outstanding">500,000 shares of Series A Convertible Preferred Stock which were outstanding and then held by Fastbase.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Trustfeed reduced its authorized shares of common stock, par value $0.001 per share, from 1,000,000,000 shares to 295,000,000 shares. Trustfeed also reduced the authorized shares of preferred stock, par value $0.001 per share, from 75,000,000 shares to 500,000 shares. As of November 4, 2022, Trustfeed had authorized 295,000,000 shares of common stock and 500,000 shares of preferred stock, each with par value of $0.001 per share.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Trustfeed amended and restated its Certificate of Designation for the Series A Preferred Stock to reduce the number of authorized shares of preferred stock designated and available from 50,000,000 shares to 500,000 shares, with the same conversion ratio of <span id="xdx_90F_eus-gaap--PreferredStockConvertibleSharesIssuable_iI_c20221104__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zupUnkbC2Otl" title="Common shares issuable upon conversion">20 shares of common stock for every share of Series A Preferred Stock.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Trustfeed filed Certificates of Withdrawal in Nevada to withdraw the Certificates of Designation for Series B Preferred Stock and Series C Preferred Stock. Following the transaction, the only designated and outstanding shares of preferred stock are the Company’s Series A Preferred Stock.</td></tr> </table> Historically, Trustfeed was in the business of acquiring, leasing, and licensing growers for the cultivation and production (processing and distribution of cannabis and cannabis-related products within an incubator environment). The Company was also in the business of renewable fresh water and real estate. As a result of the change in ownership of the Company in 2021 by Fastbase, the Company became a technology company with access to a global database of information to provide consumers with trusted information about the companies they do business with (the “Pre-Existing Business”). However, effective as of December 29, 2023 in accordance with a Stock Purchase Agreement, Fastbase, the then record and beneficial owner of (i) <span id="xdx_903_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20231229__20231229__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember__dei--LegalEntityAxis__custom--FastbaseIncMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z7lMqYQ2lb7l" title="Number of shares issued in transaction">90,437,591 shares of Common Stock of the Company, representing approximately <span id="xdx_904_eus-gaap--SaleOfStockPercentageOfOwnershipBeforeTransaction_pid_dp_uPure_c20231229__20231229__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember__dei--LegalEntityAxis__custom--FastbaseIncMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zpIlcSNSB4Xb" title="Percentage of issued and outstanding shares">83% of Trustfeed’s issued and outstanding Common Stock (the “Common Shares”), and (ii) <span id="xdx_909_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20231229__20231229__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember__dei--LegalEntityAxis__custom--FastbaseIncMember__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zvXanm004iv5" title="Number of shares issued in transaction">500,000 shares of the Series A Convertible Preferred Stock, par value $<span id="xdx_90F_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_pid_c20231229__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember__dei--LegalEntityAxis__custom--FastbaseIncMember__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_znM6CkytPKed" title="Preferred stock, par value">.001 per share, of Trustfeed, representing <span id="xdx_906_eus-gaap--SaleOfStockPercentageOfOwnershipBeforeTransaction_pid_dp_uPure_c20231229__20231229__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember__dei--LegalEntityAxis__custom--FastbaseIncMember__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zRa7hI1Xesy8" title="Percentage of issued and outstanding shares">100% of the Trustfeed’s issued and outstanding shares of Preferred Stock (the “Preferred Shares” and, with the Common Shares, the “Transferred Shares”), sold the Transferred Shares to CWR 1, LLC, a Delaware limited liability company (“CWR”) for aggregate consideration of $<span id="xdx_90F_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20231229__20231229__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember__dei--LegalEntityAxis__custom--FastbaseIncMember_zDcKr8TKSD7l" title="Value of shares issued in transaction">350,000 (collectively referred to as the “Transaction”). Additionally, Trustfeed’s then Chief Executive Officer (principal executive officer, principal accounting officer and principal financial officer) and Chairman and sole member of the Company’s Board of Directors (the “Board”), resigned from all director (as of February 12, 2024), officer and employment positions with Trustfeed and its subsidiaries. Also as of December 29, 2023, the size of the Board was increased from one director to two directors and Brett Rosen was appointed as a director to fill the vacancy, to serve as director until the next annual meeting of stockholders of Trustfeed, and Mr. Rosen was appointed President, Chief Financial Officer, Secretary and Treasurer of Trustfeed. Upon the consummation of the Transaction on December 29, 2023, Trustfeed experienced a change in control. The Transaction and related transactions had the following consequences: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <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">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">New management anticipated entering into a future transaction involving the Company, which could result in the acquisition of one or more businesses, companies or asset classes, including but not limited to intellectual property assets and that may be owned by affiliates of management. </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Company’s new management evaluated the Company’s Pre-Existing Business as part of these possible future transactions, and had suspended operations relating to the Pre-Existing Business, with the expectation of permanently shutting down, spinning off or assigning the Pre-Existing Business at the time of such future transaction(s).</td></tr> </table> Effective as of March 21, 2024, Brett Rosen resigned from all of his officer and director positions with the Company, and he was replaced in all such positions by Terrence M. Tierney. In furtherance of Mr. Tierney’s appointment as the Company’s sole executive officer, the Company, Mr. Tierney and an affiliate of Mr. Tierney, have entered into a Professional Services Agreement (the “Services Agreement”). Pursuant to the terms of the Services Agreement, among other things, Mr. Tierney, directly or through his affiliate, will fill the role of President, Chief Financial Officer, Secretary and Treasurer of the Company and otherwise act as the Company’s principal executive officer and principal financial officer. The term of the Agreement was for an initial term ending on the earlier of five months from the effective date or the filing of the Company’s Form 10-Q for the accounting period ending June 30, 2024, and it may be extended by mutual consent or earlier terminated in the event of certain “cause” events as specified in the Agreement. Merger Agreement On June 28, 2024, Trustfeed, Polomar Acquisition, L.L.C., a Florida limited liability company, and wholly owned subsidiary of Trustfeed (“Merger Sub”) and Polomar Specialty Pharmacy, LLC, a Florida limited liability company (“Polomar”) entered into an Agreement and Plan of Merger and Reorganization (the “Merger Agreement”), pursuant to which, subject to the terms and conditions of the Merger Agreement, Merger Sub will merge with and into Polomar, with Polomar continuing as the surviving company (the “Surviving Company”) and a wholly owned subsidiary of Trustfeed (the “Merger”). At the effective time of the Merger on September 30, 2024 (the “Effective Time”), each 1% of the outstanding membership interest of Polomar will be automatically converted into the right to receive 2,074,141.47 shares of Company common stock (the “Exchange Ratio”). Following the consummation of the Merger, at the Effective Time, former members of Polomar owned an aggregate of 75% of Trustfeed and then-existing stockholders of Trustfeed owned an aggregate of 25% of Trustfeed. At or prior to the Effective Time, CWR, Trustfeed’s then majority owner with an 83.3% beneficial ownership stake in Trustfeed, converted its <span id="xdx_909_eus-gaap--ConversionOfStockSharesConverted1_pid_c20240930__20240930__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember__us-gaap--TypeOfArrangementAxis__custom--MergerAgreementMember_z5dySeKw9Ob1" title="Number of shares converted">500,000 shares of Company Series A Convertible Preferred Stock into <span id="xdx_902_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_pid_c20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember__us-gaap--TypeOfArrangementAxis__custom--MergerAgreementMember_z3xCXiugURaj" title="Number of shares issued upon conversion">10,000,000 shares of common stock, and returned for cancellation <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensationForfeited_pid_c20240930__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--MergerAgreementMember_zJ0FzsaFryMj" title="Shares cancelled">50,000,000 shares of the Company’s common stock for cancellation. Affiliates of CWR 1 or other related parties owned a majority of the membership interests of Polomar immediately prior to the Effective Time. On September 30, 2024, the Merger and the other transactions described in the Merger Agreement were consummated. The Merger is considered a “reverse merger” as the historical financial statements of Polomar, the accounting acquirer, have been substituted for the historical financial statements of Trustfeed. As a result of the Merger, the Company ceased commercializing the Pre-Existing Business. As a result of the Merger, the Company operates Polomar Specialty Pharmacy, a State of Florida licensed retail compounding pharmacy, located in Palm Harbor, FL, pursuant to license # PH35196. Polomar Specialty Pharmacy is also licensed as a Special Sterile Compounding Pharmacy, permit #PH35277, which authorizes the licensed entity to dispense injectable and other sterile compounds (eye drops, infused therapeutics) upon receipt of a valid prescription. The compounding facility operates pursuant to guidelines established under Sec. 503A “Compounding Pharmacy” of the Federal Food, Drug and Cosmetic Act. Section 503A authorizes the licensed entity to manufacture compounded drugs and fulfill prescriptions provided to it by licensed physicians. As a result, the Company is presently authorized to fulfill and deliver compounded prescribed medications in 28 states. The Company is also actively seeking approval and authorization in other states and expects to be able to provide prescription medications in a majority of U.S. states by the end of 2025. The Company also anticipates applying for a drug export permit in early 2025. As part of the Merger, the Company acquired SlimRxTM (slimrx.com), a weight loss focused online platform that connects patients with licensed physicians to prescribe weight loss medications such as semaglutide (Ozempic, Wegovy, Rybelsus) and while originally, the Company expected to fulfill tirzepatide (Monjouro, Zepbound) prescriptions through SlimRx, since the Food and Drug Administration removed tirzepatide from its drug shortage list, the Company no longer intends to fulfill prescriptions for that drug. SlimRx filed an application for statutory trademark protection on August 29, 2024. The prescriptions issued via SlimRx are fulfilled by the Company. The Company also expects to launch PoloMedsTM (polomeds.com) during the fourth quarter of 2024 to fulfill prescriptions for diabetes medications including metformin compounds, sulfonylureas, and insulin; compounded erectile dysfunction medications sildenafil (Viagra) and tadalafil (Cialis) and Polomar’s prescription only, exclusive dermatological formulations co-developed by a board-certified dermatologist for the treatment of acne, alopecia areata, basal cell carcinoma, Becker’s nevus, vitiligo, and other common skin conditions. An integral part of the Company’s business model is to provide prescription fulfillment services for third party web based tele-health platforms. This “wholesale” part of the business is expected to experience steady growth over the next twelve to eighteen months. License Agreement On June 29, 2024, Trustfeed executed a Know How and Patent License Agreement (the “Agreement”) with Pinata Holdings, Inc., a Delaware corporation (“Pinata”), as restated and amended on January 9, 2025 (See Note 5 -Subsequent Events), to license from Pinata certain patent pending intellectual property rights and know how (the “IP Rights”) regarding the proprietary delivery of products containing metformin, sumatriptan, semaglutide, liraglutide and sildenafil (the “Ingredients”). The license is worldwide, non-exclusive and non-transferable pursuant to the terms of the Agreement. The Company shall be obligated to pay a royalty to Pinata ranging from ten percent (<span id="xdx_905_ecustom--LicenseAgreementsPercentageOfRoyaltyPayments_iI_pid_dp_uPure_c20240629__srt--RangeAxis__srt--MinimumMember__us-gaap--TypeOfArrangementAxis__custom--LicenseAgreementMember_zs2fKLb8s5ta" title="Royalty payments rate">10%) to twenty percent (<span id="xdx_908_ecustom--LicenseAgreementsPercentageOfRoyaltyPayments_iI_pid_dp_uPure_c20240629__srt--RangeAxis__srt--MaximumMember__us-gaap--TypeOfArrangementAxis__custom--LicenseAgreementMember_zCr8HWQTn6ib" title="Royalty payments rate">20%) of the net sales from products utilizing the IP Rights containing the Ingredients. The Agreement has a perpetual term, subject to the right of either party to terminate (a) if the other party commits a material breach of its obligations under the Agreement and fails to cure such breach and (b) at any time upon 180 days prior written notice to the other party. The Company’s wholly owned subsidiary, Polomar Specialty Pharmacy, LLC presently utilizes the licensed IP rights in its inhalable sildenafil products and intends to use the licensed IP rights for inhalable sumatriptan and oral GLP-1 receptor agonists. Pinata is an affiliate of CWR. License Agreement Valuation The Company believes that the IP rights will positively affect the Company’s revenue during the term of the Agreement. Assuming the U.S. Patent and Trademark Office grants patent protection to some or all of the IP Rights, then the Company can expect twenty years of statutory protection of the IP Rights. The Company anticipates that the use of the IP Rights could result in significant gross revenues from the sale of products utilizing the IP Rights. Utilizing projected net revenues, after deducting contractual royalties and cost of goods sold, through December 31, 2029, derived from the IP Rights that the Company is most likely to utilize we determined that the license had a net present value of $9,735,000. We additionally took into consideration that while the term of the license is perpetual it is non-exclusive, the underlying intellectual property has not as of the date of this filing been granted patent protection by the U.S. Patent and Trademark Office and the license is terminable on one-hundred eighty (180) days notice by either party. Additional Corporate Actions On July 11, 2024, CWR, then a majority holder of Trustfeed’s voting stock, and the board of directors of the Company, approved the following corporate actions: <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; text-align: justify; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in">1.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">To authorize and approve an amendment to the Company’s Articles of Incorporation, as amended (the “Existing Articles”), to effect a change of name from “Trustfeed Corp.” to “Polomar Health Services, Inc.”.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">To authorize and approve an amendment to the Existing Articles to effect an increase in the number of authorized shares of the Company’s “blank check” preferred stock to 5,000,000.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">3.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">To authorize, but not require, an amendment to the Existing Articles, to effect a reverse stock split with a ratio of 1-for-10.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">4.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">To adopt the Company’s Certificate of Amendment to the Existing Articles, which makes no material changes to the Company’s Existing Articles other than incorporating the amendments described in Actions (1), (2) and (3) above.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">5.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">To adopt the Company’s 2024 Equity and Incentive Compensation Plan (the “Incentive Plan”).</td></tr> </table> As of the Balance Sheet date, none of the foregoing corporate actions have been implemented other than the adoption of the Incentive Plan.

The Company is restating our September 30, 2024 Financial Statements to reflect the value of certain Intellectual Property Rights, and other intangible assets contributed by Trustfeed Corp. in the reverse merger with Polomar Specialty Pharmacy (the “Accounting Acquirer”). The adjustments to Intellectual property and Other intangible assets resulted in a reduction of Additional paid-in capital. SCHEDULE OF RESTATEMENT OF UNAUDITED FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zMyGy90biD3j" style="border-bottom: Black 1pt solid; text-align: center">As Reported</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20240930__srt--RestatementAxis__srt--RestatementAdjustmentMember_znWlVh0zLNZe" style="border-bottom: Black 1pt solid; text-align: center">Adjustment</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20240930_z9pRvJWFJOz9" style="border-bottom: Black 1pt solid; text-align: center">As Restated</td><td style="text-align: center; padding-bottom: 1pt"> </td></tr> <tr id="xdx_408_ecustom--IntellectualProperty_iI_zGy7TSgIstYi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Intellectual property</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">18,975,000</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: 12%; text-align: right">(9,240,000</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: 12%; text-align: right">9,735,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--Goodwill_iI_zWd8v59yG0sl" style="vertical-align: bottom; background-color: White"> <td>Other intangible assets</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">250,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">250,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--AdditionalPaidInCapital_iI_zdgyhVGP5E6b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Additional paid-in capital</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,472,638</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,990,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,482,638</td><td style="text-align: left"> </td></tr> </table>

18975000 -9240000 9735000

250000

20472638

-8990000

11482638

NV 2000-09-14

50000000

4750000

108200

45000000

reverse split in which each shareholder was issued one common share in exchange for every two thousand common shares of their then-currently issued common stock

266157

500000

0.001

1000000000

295000000

0.001

75000000

500000

295000000

500000

0.001

50000000

500000

90437591

0.83

500000

0.001

350000

1% of the outstanding membership interest of Polomar will be automatically converted into the right to receive 2,074,141.47 shares of Company common stock (the “Exchange Ratio”). Following the consummation of the Merger, at the Effective Time, former members of Polomar owned an aggregate of 75% of Trustfeed and then-existing stockholders of Trustfeed owned an aggregate of 25% of Trustfeed. At or prior to the Effective Time, CWR, Trustfeed’s then majority owner with an 83.3% beneficial ownership stake in Trustfeed, converted its 500,000 shares of Company Series A Convertible Preferred Stock into 10,000,000 shares of common stock, and returned for cancellation 50,000,000 shares of the Company’s common stock for cancellation

500000

10000000

50000000

0.10 0.20 9735000

5000000

1-for-10

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The Company’s financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The financial statements have been prepared in accordance with accounting principles generally accepted in The United States of America and the rules and regulations of the OTC Markets alternative reporting standard for interim financial information. Accordingly, they do not include all the information necessary for a comprehensive presentation of financial position and results of operations. It is management’s opinion, however, that all material adjustments (consisting of normal and recurring adjustments) have been made which are necessary for a fair financial statement presentation. The results for the interim period are not necessarily indicative of the results to be expected for the year. Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ significantly from those estimates. Cash and cash equivalents For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value. The Company did not have any cash equivalents as of September 30, 2024, and September 30, 2023. Stock-based compensation The Company follows ASC 718-10, “Stock Compensation”, which addresses the accounting for transactions in which an entity exchanges its equity instruments for goods or services, including with a primary focus on transactions in which an entity obtains employee services in share-based payment transactions. ASC 718-10 is a revision to SFAS No. 123, “Accounting for Stock-Based Compensation,” and supersedes Accounting Principles Board (“APB”) Opinion No. 25, “Accounting for Stock Issued to Employees,” and its related implementation guidance. ASC 718-10 requires measurement of the cost of employee services received in exchange for an award of equity instruments based on the grant date fair value of the award (with limited exceptions). Incremental compensation costs arising from subsequent modifications of awards after the grant date must be recognized. Earnings per share The Company follows ASC Topic 260 to account for the earnings per share. Basic earnings per common share calculations are determined by dividing net income by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. During periods when common stock equivalents, if any, are anti-dilutive they are not considered in the computation. Revenue recognition The Company recognizes revenue in accordance with generally accepted accounting principles as outlined in the Financial Accounting Standard Board’s (“FASB”) Accounting Standards Codification (“ASC”) 606, Revenue From Contracts with Customers, which requires that five basic criteria be met before revenue can be recognized: (i) identify the contract with the customer; (ii) identity the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price; and (v) recognize revenue when or as the entity satisfied a performance obligation. Revenue from the sale of goods is recognized when all the following conditions are satisfied: Identification of the Contract: A contract exists with the customer that defines the rights and obligations of both parties. Identification of Performance Obligations: The performance obligations under the contract are identified. A performance obligation is a promise to transfer goods to the customer. Determination of Transaction Price: The transaction price is determined based on the consideration to which the company expects to be entitled in exchange for transferring goods to the customer. Allocation of Transaction Price: The transaction price is allocated to each performance obligation based on its standalone selling price. Recognition of Revenue: Revenue is recognized when control of the goods is transferred to the customer, which generally occurs at a point in time when the goods are shipped or delivered, and the customer obtains legal title. For contracts that include multiple performance obligations, revenue is allocated to each performance obligation based on its relative standalone selling price. If the standalone selling price is not observable, the company estimates it using appropriate valuation techniques. Fair value of financial instruments The Company measures fair value in accordance with ASC 820 - Fair Value Measurements. ASC 820 defines fair value and establishes a three-level valuation hierarchy for disclosures of fair value measurements. ASC 820 establishes a framework for measuring fair value in generally accepted accounting principles and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, ASC 820 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by ASC 820 are: Level 1 - Inputs are unadjusted, quoted prices in active markets for identical assets or liabilities at the measurement date. Level 2 - Inputs (other than quoted market prices included in Level 1) are either directly or indirectly observable for the asset or liability through correlation with market data at the measurement date and for the duration of the instrument’s anticipated life. Level 3 - Inputs reflect management’s best estimate of what market participants would use in pricing the asset or liability at the measurement date. Consideration is given to the risk inherent in the valuation technique and the risk inherent in the inputs to the model. Valuation of instruments includes unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities. As defined by ASC 820, the fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale, which was further clarified as the price that would be received to sell an asset or paid to transfer a liability (“an exit price”) in an orderly transaction between market participants at the measurement date. The reported fair values for financial instruments that use Level 2 and Level 3 inputs to determine fair value are based on a variety of factors and assumptions. Accordingly, certain fair values may not represent actual values of the Company’s financial instruments that could have been realized as of March 31, 2024, or that will be recognized in the future, and do not include expenses that could be incurred in an actual settlement. The carrying amounts of the Company’s financial assets and liabilities, such as cash, accounts receivable, receivables from related parties, prepaid expenses and other, accounts payable, accrued liabilities, and related party and third-party notes payables approximate fair value due to their relatively short maturities. The Company’s notes payable to related parties approximates the fair value of such instrument based upon management’s best estimate of terms that would be available to the Company for similar financial arrangements at September 30, 2024, and September 30, 2023. Intellectual Property We capitalize external costs, such as filing fees and associated attorney fees, incurred to obtain issued patents, know-how and patent license rights. We expense costs associated with maintaining and defending patents subsequent to their issuance in the period incurred. We amortize capitalized intellectual property on a straight-line basis over <span id="xdx_905_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20240930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--IntellectualPropertyMember_zNA4nnxTGgta" title="Intangible asset useful life">10 years, which represents the estimated useful lives of the patents, know-how and patent license rights. The ten-year estimated useful life is based on our assessment of such factors as: the integrated nature of the portfolios being licensed, the overall makeup of the portfolio over time, and the length of license agreements for such patents. We assess the potential impairment to all capitalized net intellectual property costs when events or changes in circumstances indicate that the carrying amount of our patent portfolio may not be recoverable. The carrying value of intellectual property as of September 30, 2024, is $9,735,000, which is included within “Other Assets” in the consolidated balance sheets. Goodwill and Other Intangible Assets Goodwill Goodwill is recorded as the difference, if any, between the aggregate consideration paid for an acquisition and the fair value of the net tangible and identified intangible assets acquired under a business combination. The Company reviews impairment of goodwill at least annually and more frequently if there are signs of impairment. The Company first assesses qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether a quantitative goodwill impairment test is necessary. If the Company concludes it is more likely than not that the fair value of a reporting unit exceeds its carrying amount, the Company need not perform the quantitative assessment. If based on the qualitative assessment, the Company believes it is more likely than not that the fair value of a reporting unit is less than its carrying value, a quantitative assessment test is required to be performed. This assessment requires the Company to compare the fair value of each reporting unit to its carrying value including allocated goodwill. The Company determines the fair value of its reporting units generally using a combination of the income and market approaches. The income approach is estimated through the discounted cash flow method based on assumptions about future conditions such as future revenue growth rates, new product and technology introductions, gross margins, operating expenses, discount rates, future economic and market conditions, and other assumptions. The market approach estimates the fair value of the Company’s equity by utilizing the market comparable method which is based on revenue multiples from comparable companies in similar lines of business. If the carrying value of a reporting unit exceeds the reporting unit’s fair value, a goodwill impairment charge will be recorded for the difference up to the carrying value of goodwill. The Company did not record any goodwill for the merger transaction with Polomar. Other Intangible Assets Other intangible assets consist of the domain names SlimRx.com, Polomeds.com, Polomarsp.com, Polomarhs.com, and non-proprietary medication formulations. Refer to “Intellectual Property” above for more information on acquired patents, know-how, patent license rights and existing technology. We amortize capitalized other intangible assets on a straight-line basis over <span id="xdx_90D_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20240930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--OtherIntangibleAssetsMember_zApHjDwjg2xj" title="Intangible asset useful life">10 years, which is in line with intellectual property that represents the estimated useful lives of the patents, know-how and patent license rights. The Company makes judgments about the recoverability of acquired finite-lived intangible assets whenever facts and circumstances indicate that the useful life is shorter than originally estimated or that the carrying amount of assets may not be recoverable. If such facts and circumstances exist, the Company assesses recoverability by comparing the projected undiscounted net cash flows associated with the related asset or group of assets over their remaining lives against their respective carrying amounts. Impairments, if any, are based on the excess of the carrying amount over the fair value of those assets. If the useful life is shorter than originally estimated, the Company would accelerate the rate of amortization and amortize the remaining carrying value over the new shorter useful life. Utilizing the Cost Approach, we determined the cost to acquire, develop and maintain our other intangible assets to be $250,000 over the useful life of the assets. The carrying value of Other Intangible Assets as of September 30, 2024, is $250,000, which is included within “Other Assets” in the consolidated balance sheets. Going Concern The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. Management evaluated all relevant conditions and events that are reasonably known or reasonably knowable, in the aggregate, as of the date the consolidated financial statements are issued and determined that substantial doubt exists about the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern is dependent on the Company’s ability to generate revenues and raise capital. The Company has not generated any revenues to provide sufficient cash flows to enable the Company to finance its operations internally. As of September 30, 2024, the Company had $16,202 cash on hand. As of September 30, 2024, the Company has an accumulated deficit of $2,192,373. For the nine months ended September 30, 2024, the Company had a net loss of $622,544 and cash used in operations of $704,792. These factors raise substantial doubt about the Company’s ability to continue as a going concern within one year from the date of filing. Over the next twelve months, management plans to raise additional capital and to invest its working capital resources in its newly acquired business from Polomar and in other potential business opportunities. However, there is no guarantee the Company will raise sufficient capital to continue operations. The condensed unaudited financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. Recent accounting pronouncements The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Basis of presentation The Company’s financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The financial statements have been prepared in accordance with accounting principles generally accepted in The United States of America and the rules and regulations of the OTC Markets alternative reporting standard for interim financial information. Accordingly, they do not include all the information necessary for a comprehensive presentation of financial position and results of operations. It is management’s opinion, however, that all material adjustments (consisting of normal and recurring adjustments) have been made which are necessary for a fair financial statement presentation. The results for the interim period are not necessarily indicative of the results to be expected for the year.

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

Cash and cash equivalents For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value. The Company did not have any cash equivalents as of September 30, 2024, and September 30, 2023.

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

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

Revenue recognition The Company recognizes revenue in accordance with generally accepted accounting principles as outlined in the Financial Accounting Standard Board’s (“FASB”) Accounting Standards Codification (“ASC”) 606, Revenue From Contracts with Customers, which requires that five basic criteria be met before revenue can be recognized: (i) identify the contract with the customer; (ii) identity the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price; and (v) recognize revenue when or as the entity satisfied a performance obligation. Revenue from the sale of goods is recognized when all the following conditions are satisfied: Identification of the Contract: A contract exists with the customer that defines the rights and obligations of both parties. Identification of Performance Obligations: The performance obligations under the contract are identified. A performance obligation is a promise to transfer goods to the customer. Determination of Transaction Price: The transaction price is determined based on the consideration to which the company expects to be entitled in exchange for transferring goods to the customer. Allocation of Transaction Price: The transaction price is allocated to each performance obligation based on its standalone selling price. Recognition of Revenue: Revenue is recognized when control of the goods is transferred to the customer, which generally occurs at a point in time when the goods are shipped or delivered, and the customer obtains legal title. For contracts that include multiple performance obligations, revenue is allocated to each performance obligation based on its relative standalone selling price. If the standalone selling price is not observable, the company estimates it using appropriate valuation techniques.

Fair value of financial instruments The Company measures fair value in accordance with ASC 820 - Fair Value Measurements. ASC 820 defines fair value and establishes a three-level valuation hierarchy for disclosures of fair value measurements. ASC 820 establishes a framework for measuring fair value in generally accepted accounting principles and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, ASC 820 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by ASC 820 are: Level 1 - Inputs are unadjusted, quoted prices in active markets for identical assets or liabilities at the measurement date. Level 2 - Inputs (other than quoted market prices included in Level 1) are either directly or indirectly observable for the asset or liability through correlation with market data at the measurement date and for the duration of the instrument’s anticipated life. Level 3 - Inputs reflect management’s best estimate of what market participants would use in pricing the asset or liability at the measurement date. Consideration is given to the risk inherent in the valuation technique and the risk inherent in the inputs to the model. Valuation of instruments includes unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities. As defined by ASC 820, the fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale, which was further clarified as the price that would be received to sell an asset or paid to transfer a liability (“an exit price”) in an orderly transaction between market participants at the measurement date. The reported fair values for financial instruments that use Level 2 and Level 3 inputs to determine fair value are based on a variety of factors and assumptions. Accordingly, certain fair values may not represent actual values of the Company’s financial instruments that could have been realized as of March 31, 2024, or that will be recognized in the future, and do not include expenses that could be incurred in an actual settlement. The carrying amounts of the Company’s financial assets and liabilities, such as cash, accounts receivable, receivables from related parties, prepaid expenses and other, accounts payable, accrued liabilities, and related party and third-party notes payables approximate fair value due to their relatively short maturities. The Company’s notes payable to related parties approximates the fair value of such instrument based upon management’s best estimate of terms that would be available to the Company for similar financial arrangements at September 30, 2024, and September 30, 2023.

Intellectual Property We capitalize external costs, such as filing fees and associated attorney fees, incurred to obtain issued patents, know-how and patent license rights. We expense costs associated with maintaining and defending patents subsequent to their issuance in the period incurred. We amortize capitalized intellectual property on a straight-line basis over <span id="xdx_905_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20240930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--IntellectualPropertyMember_zNA4nnxTGgta" title="Intangible asset useful life">10 years, which represents the estimated useful lives of the patents, know-how and patent license rights. The ten-year estimated useful life is based on our assessment of such factors as: the integrated nature of the portfolios being licensed, the overall makeup of the portfolio over time, and the length of license agreements for such patents. We assess the potential impairment to all capitalized net intellectual property costs when events or changes in circumstances indicate that the carrying amount of our patent portfolio may not be recoverable. The carrying value of intellectual property as of September 30, 2024, is $9,735,000, which is included within “Other Assets” in the consolidated balance sheets.

P10Y

9735000

Goodwill and Other Intangible Assets Goodwill Goodwill is recorded as the difference, if any, between the aggregate consideration paid for an acquisition and the fair value of the net tangible and identified intangible assets acquired under a business combination. The Company reviews impairment of goodwill at least annually and more frequently if there are signs of impairment. The Company first assesses qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether a quantitative goodwill impairment test is necessary. If the Company concludes it is more likely than not that the fair value of a reporting unit exceeds its carrying amount, the Company need not perform the quantitative assessment. If based on the qualitative assessment, the Company believes it is more likely than not that the fair value of a reporting unit is less than its carrying value, a quantitative assessment test is required to be performed. This assessment requires the Company to compare the fair value of each reporting unit to its carrying value including allocated goodwill. The Company determines the fair value of its reporting units generally using a combination of the income and market approaches. The income approach is estimated through the discounted cash flow method based on assumptions about future conditions such as future revenue growth rates, new product and technology introductions, gross margins, operating expenses, discount rates, future economic and market conditions, and other assumptions. The market approach estimates the fair value of the Company’s equity by utilizing the market comparable method which is based on revenue multiples from comparable companies in similar lines of business. If the carrying value of a reporting unit exceeds the reporting unit’s fair value, a goodwill impairment charge will be recorded for the difference up to the carrying value of goodwill. The Company did not record any goodwill for the merger transaction with Polomar. Other Intangible Assets Other intangible assets consist of the domain names SlimRx.com, Polomeds.com, Polomarsp.com, Polomarhs.com, and non-proprietary medication formulations. Refer to “Intellectual Property” above for more information on acquired patents, know-how, patent license rights and existing technology. We amortize capitalized other intangible assets on a straight-line basis over <span id="xdx_90D_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20240930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--OtherIntangibleAssetsMember_zApHjDwjg2xj" title="Intangible asset useful life">10 years, which is in line with intellectual property that represents the estimated useful lives of the patents, know-how and patent license rights. The Company makes judgments about the recoverability of acquired finite-lived intangible assets whenever facts and circumstances indicate that the useful life is shorter than originally estimated or that the carrying amount of assets may not be recoverable. If such facts and circumstances exist, the Company assesses recoverability by comparing the projected undiscounted net cash flows associated with the related asset or group of assets over their remaining lives against their respective carrying amounts. Impairments, if any, are based on the excess of the carrying amount over the fair value of those assets. If the useful life is shorter than originally estimated, the Company would accelerate the rate of amortization and amortize the remaining carrying value over the new shorter useful life. Utilizing the Cost Approach, we determined the cost to acquire, develop and maintain our other intangible assets to be $250,000 over the useful life of the assets. The carrying value of Other Intangible Assets as of September 30, 2024, is $250,000, which is included within “Other Assets” in the consolidated balance sheets.

P10Y

250000

Going Concern The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. Management evaluated all relevant conditions and events that are reasonably known or reasonably knowable, in the aggregate, as of the date the consolidated financial statements are issued and determined that substantial doubt exists about the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern is dependent on the Company’s ability to generate revenues and raise capital. The Company has not generated any revenues to provide sufficient cash flows to enable the Company to finance its operations internally. As of September 30, 2024, the Company had $16,202 cash on hand. As of September 30, 2024, the Company has an accumulated deficit of $2,192,373. For the nine months ended September 30, 2024, the Company had a net loss of $622,544 and cash used in operations of $704,792. These factors raise substantial doubt about the Company’s ability to continue as a going concern within one year from the date of filing. Over the next twelve months, management plans to raise additional capital and to invest its working capital resources in its newly acquired business from Polomar and in other potential business opportunities. However, there is no guarantee the Company will raise sufficient capital to continue operations. The condensed unaudited financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

16202

-2192373

-622544

-704792

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

NOTE 3 – RELATED PARTY TRANSACTIONS Due to related party During the nine months ended September 30, 2024, Trustfeed and Polomar borrowed an aggregate of $<span id="xdx_908_eus-gaap--ProceedsFromRepaymentsOfRelatedPartyDebt_c20240101__20240930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zedLRzCFvi73" title="Proceeds used for payment of operating expenses">821,425 from a related party for payment of operating expenses, as follows: On August 13, 2024, Reprise Management, Inc., a California corporation affiliated with CWR (“Reprise”), issued an unsecured promissory note to Polomar (the “Polomar Note”), pursuant to which Polomar could borrow up to an aggregate principal amount of $<span id="xdx_906_eus-gaap--DebtInstrumentFaceAmount_iI_c20240813__dei--LegalEntityAxis__custom--RepriseManagementIncMember__us-gaap--DebtInstrumentAxis__custom--PolomarNoteMember_zCtuWEf1uUfc" title="Note principal amount">700,000. The Polomar Note bears <span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20240813__dei--LegalEntityAxis__custom--RepriseManagementIncMember__us-gaap--DebtInstrumentAxis__custom--PolomarNoteMember_zESFhB7J9AW" title="Interest rate">12% per annum, simple interest up to and through December 31, 2024 (the “Initial Period”), after the Initial Period and up to and including the date on which the Polomar Note is paid in full, the interest rate shall be equal to <span id="xdx_900_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_dp_uPure_c20240813__dei--LegalEntityAxis__custom--RepriseManagementIncMember__us-gaap--DebtInstrumentAxis__custom--PolomarNoteMember_zajGUCVppSy3" title="Interest rate after initial period">15% per annum, simple interest. Interest shall accrue on a quarterly basis and shall be due and payable on the maturity date, which is <span id="xdx_90E_eus-gaap--DebtInstrumentMaturityDate_dd_c20240813__20240813__dei--LegalEntityAxis__custom--RepriseManagementIncMember__us-gaap--DebtInstrumentAxis__custom--PolomarNoteMember_zmazQnZ4rAj8" title="Maturity date">July 31, 2025. The unpaid principal balance of the Polomar Note, together with all accrued and unpaid interest, fees and other amounts due thereunder, shall be due and payable in full on the maturity date. As of September 30, 2024, there was $<span id="xdx_900_eus-gaap--NotesPayable_iI_c20240930__dei--LegalEntityAxis__custom--RepriseManagementIncMember__us-gaap--DebtInstrumentAxis__custom--PolomarNoteMember_zaCojtwNHBPf" title="Note outstanding amount">633,430, including accrued interest, outstanding on the Promissory Note. Effective August 16, 2024, Trustfeed entered into a Promissory Note and Loan Agreement (the “Trustfeed Note”), as the borrower, with CWR, as the lender. Pursuant to the terms of the Note, CWR agrees to loan to Trustfeed up to $<span id="xdx_90D_eus-gaap--DebtInstrumentFaceAmount_iI_c20240816__us-gaap--TypeOfArrangementAxis__custom--PromissoryNoteAndLoanAgreementMember__us-gaap--DebtInstrumentAxis__custom--TrustfeedNoteMember__srt--RangeAxis__srt--MaximumMember_zyaqfqqEy1u7">250,000 in one or more advances from time to time. An initial draw under the Trustfeed Note in the amount of $<span id="xdx_907_eus-gaap--ProceedsFromIssuanceOfDebt_pp2d_c20240816__20240816__us-gaap--TypeOfArrangementAxis__custom--PromissoryNoteAndLoanAgreementMember__us-gaap--DebtInstrumentAxis__custom--TrustfeedNoteMember_zfwTuTAmi2G">157,622.56 was made, which funds are being used to repay CWR all amounts due to CWR pursuant to prior undocumented loans provided by CWR to Trustfeed. The outstanding principal of, and any and all accrued and unpaid interest with respect to the Trustfeed Note, is due and payable on <span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_dd_c20240816__20240816__us-gaap--TypeOfArrangementAxis__custom--PromissoryNoteAndLoanAgreementMember__us-gaap--DebtInstrumentAxis__custom--TrustfeedNoteMember_zinOwkbuqLE2">July 31, 2025 (the “Maturity Date”). <span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateTerms_c20240816__20240816__us-gaap--TypeOfArrangementAxis__custom--PromissoryNoteAndLoanAgreementMember__us-gaap--DebtInstrumentAxis__custom--TrustfeedNoteMember_zabuZiwdkiR9">The Trustfeed Note bears interest on the outstanding principal amount thereof at a variable rate as follows: (i) up to and including September 30, 2024 (the “Initial Period”), an interest rate equal to the prime interest rate as published in the Wall Street Journal – Money Rates, plus 5.0% per annum, simple interest and (ii) after the Initial Period, and up to and including the date on which this Note is paid in full, an interest rate equal to the prime interest rate as published, on the first day of each month thereafter, in the Wall Street Journal – Money Rates, plus 5.0% per annum, simple interest. Interest shall be calculated based on a year consisting of 365 days and the actual number of days elapsed. Interest shall accrue on a calendar quarterly basis, on September 30, 2024, December 31, 2024, March 31, 2025, September 30, 2025, and shall be due and payable on the Maturity Date. The Company may prepay all or any portion of the outstanding obligations of the Note at any time without penalty or premium. As of September 30, 2024, there was $200,156 including accrued interest, outstanding on the Promissory Note. As of September 30, 2024, and December 31, 2023, the Company had amounts due to related party of $<span id="xdx_903_eus-gaap--OtherLiabilities_iI_c20240930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zKJk9E3ufCxh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Due to related party">833,586 and $<span id="xdx_900_eus-gaap--OtherLiabilities_iI_c20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z8CyeBJLgtRe" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Due to related party">30,507, respectively. For additional related party transactions, see “Note 1-Nature and Description of Business-Merger Agreement” and “Note 1-Nature and Description of Business-License Agreement”

821425

700000

0.12

0.15

2025-07-31

633430

250000

157622.56

2025-07-31

The Trustfeed Note bears interest on the outstanding principal amount thereof at a variable rate as follows: (i) up to and including September 30, 2024 (the “Initial Period”), an interest rate equal to the prime interest rate as published in the Wall Street Journal – Money Rates, plus 5.0% per annum, simple interest and (ii) after the Initial Period, and up to and including the date on which this Note is paid in full, an interest rate equal to the prime interest rate as published, on the first day of each month thereafter, in the Wall Street Journal – Money Rates, plus 5.0% per annum, simple interest. Interest shall be calculated based on a year consisting of 365 days and the actual number of days elapsed. Interest shall accrue on a calendar quarterly basis, on September 30, 2024, December 31, 2024, March 31, 2025, September 30, 2025, and shall be due and payable on the Maturity Date

200156

833586

30507

NOTE 4 – STOCKHOLDERS’ DEFICIT The Company is authorized to issue 295,000,000 shares of common stock with a par value of $0.001 as of September 30, 2024, and December 31, 2023. On November 4, 2023, Polomar reduced its authorized shares of common stock, par value $0.001 per share, from 1,000,000,000 shares to 295,000,000 shares. On September 3, 2023, the Board authorized the execution of a reverse split of the issued and outstanding shares of the Corporation’s common stock at a ratio of up to 1:2,000 at a time and exact ratio amount the Board of Directors deems appropriate. On March 2, 2023, FINRA approved a 1-for-2,000 reverse stock split of the Company’s common stock that was approved by the Company’s Board of Directors. The Company had 27,655,560 and 27,655,560 issued and outstanding shares of common stock as of September 30, 2024, and December 31, 2023, respectively, to give effect to the merger exchange ratio and the reverse split disclosed in Note 5 and the issuance of shares of common stock to shareholders of an operating company in a reverse merger/recapitalization transaction is considered, in substance, to be a stock split. The <span id="xdx_904_eus-gaap--EarningsPerShareNonrecurringCommonControlIntraEntityTransactionsDescription_pid_c20240101__20240930__srt--TitleOfIndividualAxis__custom--BoardOfDirectorMember_zzhbeOMsil94" title="Earning per share, description">net loss per share is ($0.01) as of September 30, 2024, and ($0.01) as of September 30, 2023. See “Note 5-Subsequent Events” below. The Company also has 500,000 authorized shares of preferred stock with a par value of $0.001 of which the Company has designated -0- shares and 500,000 shares as Series A Preferred Stock as of September 30, 2024, and December 31, 2023. On November 4, 2023, Polomar reduced its authorized shares of preferred stock, par value $0.001 per share, from 50,000,000 shares to 500,000 shares. Each share of Series A Preferred Stock is convertible, at any time, at the option of the holder into fully paid and non-assessable shares of common stock at the rate of <span id="xdx_909_eus-gaap--PreferredStockConvertibleSharesIssuable_iI_c20231104__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zwEHVucwbkX1" title="Common shares issuable upon conversion">20 shares of common stock for each share held. In addition, the holders of the Series A Preferred shares have voting rights equal to 20 votes for each Preferred share held. See Note “5-Subsequent Events” below. On November 4, 2023, Polomar filed Certificates of Withdrawal in Nevada to withdraw the Certificates of Designation for Series B Preferred Stock and Series C Preferred Stock. Following the filings, the only designated and outstanding shares of preferred stock were the Company’s Series A Preferred Stock. No shares of Series B Preferred Stock or Series C Preferred Stock are authorized, issued or outstanding. On September 12, 2024, Trustfeed issued <span id="xdx_90A_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_pid_c20240912__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zMy6FPfNdOW" title="Shares issued upon conversion">10,000,000 shares of common stock of the Company to CWR, the holder of <span id="xdx_90D_eus-gaap--ConversionOfStockSharesConverted1_pid_c20240912__20240912__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zlsc0WEACewi" title="Number of shares converted">500,000 shares of the Series A Convertible Preferred Stock of the Company (the “Preferred Stock”), upon the conversion in full of the Preferred Stock in accordance with its terms. As of September 30, 2024, and December 31, 2023, -<span id="xdx_90E_eus-gaap--PreferredStockSharesOutstanding_iI_pid_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zxBeT0GwqgXl" title="Preferred stock, shares outstanding">0- and <span id="xdx_90E_eus-gaap--PreferredStockSharesOutstanding_iI_pid_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zGNEgpwOmiOg" title="Preferred stock, shares outstanding">500,000 shares of Series A Preferred stock are authorized, issued and outstanding.

295000000

0.001

1000000000

295000000

On September 3, 2023, the Board authorized the execution of a reverse split of the issued and outstanding shares of the Corporation’s common stock at a ratio of up to 1:2,000

On March 2, 2023, FINRA approved a 1-for-2,000 reverse stock split of the Company’s common stock that was approved by the Company’s Board of Directors

27655560

net loss per share is ($0.01) as of September 30, 2024, and ($0.01) as of September 30, 2023.

500000

0.001

0 500000

0.001

50000000

500000

the holders of the Series A Preferred shares have voting rights equal to 20 votes for each Preferred share held

10000000

500000

NOTE 5 – SUBSEQUENT EVENTS On October 9, 2024, pursuant to the terms of the Merger Agreement, CWR returned <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20241009__20241009__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--MergerAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z4DJF8ng2ODi" title="Common stock, consideration">50,000,000 shares of the Company’s common stock for cancellation. See “Note 1-Nature and Description of Business-Merger Agreement”. Also, in October 2024, pursuant to the terms of the Merger Agreement, the Company issued an aggregate of <span id="xdx_90E_eus-gaap--SharesIssued_iI_c20241009__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--MergerAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zKj3lJPZ754f" title="Stock issued">207,414,147 (pre-split) shares of its common stock to the former Polomar members in the Merger. On October 24, 2024, a majority of the members of the Board of Directors voted to extend the Professional Services Agreement between Trustfeed and Mr. Tierney through December 31, 2024, by mutual consent of all the parties to the agreement. On November 1, 2024, Polomar effected a 10 for 1 reverse stock split. Accordingly, as of November 1, 2024, there are 27,655,560 shares of common stock of Polomar issued and outstanding. Also on November 1, 2024, the Company amended the Existing Articles to effect an increase in the number of authorized shares of the Company’s “blank check” preferred stock to 5,000,000. On January 9, 2025, the Company entered into a Restated and Amended Know How and Patent License Agreement with Pinata Holdings, Inc., (the “Restated Agreement”). The Restated Agreement was modified to include Polomar Specialty Pharmacy, LLC as an additional party to the Restated Agreement and the right of the Company to sub-license the licensed intellectual property was removed from the Restated Agreement. All other material terms of the original agreement remain unchanged.

50000000

207414147

10 for 1 reverse stock split

27655560

5000000

false false false false