BUSINESS COMBINATION DISCLOSURE

3 Months Ended

Feb. 28, 2026

Notes

BUSINESS COMBINATION DISCLOSURE

NOTE F - BUSINESS COMBINATION

On August 31, 2025, BestGofer Inc. completed the acquisition of a 100% membership interest in Liberty Home Inspection Services LLC (“LHIS”), a Washington limited liability company. LHIS provides residential and commercial home inspection services primarily in the State of Washington. The acquisition was accounted for using the acquisition method of accounting in accordance with ASC 805, Business Combinations. A summary of the acquisition and the related purchase price allocation is provided in the Company’s Annual Report on Form 10-K for the year ended November 30, 2025.