SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

3 Months Ended

Feb. 28, 2026

Notes

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A summary of significant accounting policies of BestGofer Inc. and Subsidiary (the “Company”) is presented to assist in understanding the Company’s financial statements. The accounting policies presented in these footnotes conform to accounting principles generally accepted in the United States of America and have been consistently applied in the preparation of the accompanying financial statements. These financial statements and notes are representations of the Company’s management who are responsible for their integrity and objectivity.

Organization, Nature of Business and Trade Name

BestGofer Inc. was incorporated in the State of Nevada in October 2017, with the purpose of developing a consumer delivery system. In August 2025, the Company acquired a 100% membership interest in Liberty Home Inspection Services LLC (“LHIS”), a limited liability company organized under the laws of the State of Washington, which provides residential and commercial home inspection services. The consolidated entity is referred to herein as the “Company.” The Company’s principal office is at 10 Nisan Beck St, Jerusalem, Israel 91034. The Company’s activities are subject to significant risks and uncertainties including failing to secure additional funding to operationalize the Company’s business before another company develops similar businesses or services.

Basis of Presentation

The results for the three months ended February 28, 2026 are not necessarily indicative of the results of operations for the full year. These financial statements and related footnotes should be read in conjunction with the consolidated financial statements and footnotes thereto included in the Company’s Annual Report on Form 10-K for the year ended November 30, 2025, filed with the Securities and Exchange Commission.

The accompanying condensed consolidated financial statements have been prepared by the Company without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, and cash flows at February 28, 2026 and for the related periods presented.

Principles of Consolidation

The accompanying condensed consolidated financial statements include the accounts of BestGofer Inc. and its wholly-owned subsidiary, Liberty Home Inspection Services LLC. All intercompany transactions and balances have been eliminated in consolidation.

Property and Equipment

Property and equipment are carried at cost. Expenditures for maintenance and repairs are charged against operations. Renewals and betterments that materially extend the life of the assets are capitalized. When assets are retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is reflected in income for the period. Depreciation is computed for financial statement purposes on a straight-line basis over estimated useful lives of the related assets. The estimated useful lives of depreciable assets are:

Office Equipment:	5 - 10 years
Vehicles:	5 - 10 years

Cash and Cash Equivalents

For purposes of the statement of cash flows, the Company considers all short-term debt securities purchased with a maturity of three months or less to be cash equivalents.

Recent Accounting Pronouncements

We have reviewed all the recently issued, but not yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company.

Revenue Recognition

Revenue Recognition. The Company recognizes revenue under ASC 606, Revenue from Contracts with Customers. The Company’s only revenue stream is residential and commercial home-inspection services performed by Liberty Home Inspection Services LLC. Performance obligation: a single performance obligation to deliver a written inspection report for an inspected property. Revenue is recognized at a point in time, upon delivery of the inspection report. Payment terms: amounts are typically due upon completion of the inspection and are collected by cash or check. Variable consideration: none - fees are fixed at booking; no rebates, discounts, or refunds. Contract assets / liabilities: the Company has no contract assets or contract liabilities. Revenue is presented net of any sales taxes collected on behalf of taxing authorities. For the three months ended February 28, 2026, LHIS generated revenue of $2,231 from home-inspection services.

For the three months ended February 28, 2026, LHIS generated revenue of $2,231 from home inspection services, which were recognized upon completion of each inspection.

Allowance for Expected Credit Loss

The Company estimates expected credit losses on accounts receivable using the current expected credit loss (“CECL”) model, which considers historical loss experience, current economic conditions, and reasonable and supportable forecasts. As of November 30, 2025, accounts receivable totaled $779, representing a single customer balance related to LHIS. During the three months ended February 28, 2026, this balance was determined to be uncollectible and was fully written off. Accordingly, a provision for expected credit losses of $779 was recognized during the period. As of February 28, 2026, no accounts receivable balance remained outstanding.

Fair Value of Financial Instruments

The Company applies fair value accounting for all financial assets and liabilities and non-financial assets and liabilities that are recognized or disclosed at fair value in the financial statements on a recurring basis. The Company defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities, which are required to be recorded at fair value, the Company considers the principal or most advantageous market in which the Company would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as risks inherent in valuation techniques, transfer restrictions and credit risk. Fair value is estimated by applying the following hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement:

Level 1 - Quoted prices in active markets for identical assets or liabilities.

Level 2 - Observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

Level 3 - Inputs that are generally unobservable and typically reflect management’s estimate of assumptions that market participants would use in pricing the asset or liability.

In accordance with the fair value accounting requirements, companies may choose to measure eligible financial instruments and certain other items at fair value. The Company has not elected the fair value option for any eligible financial instruments. As of February 28, 2026, the carrying value of amounts that are required to be measured at fair value approximated fair value due to the short-term nature and maturity of these instruments.

Use of Estimates

The preparation of financial statements in accounting principles generally accepted in the United States of America 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 revenues and expenses during the reporting period. A change in management’s estimates or assumptions could have a material impact on BestGofer Inc.’s financial condition and results of operations during the period in which such changes occurred. Actual results could differ from those estimates. BestGofer Inc.’s financial statements reflect all adjustments that management believes are necessary for the fair presentation of their financial condition and results of operations for the periods presented.

Operating Expenses. General and administrative expenses consist of bank service charges and other corporate overhead. Professional fees consist of external accounting, audit, XBRL filing-agent, legal, and consulting services, consistent with the presentation in the Company’s Annual Report on Form 10-K for the fiscal year ended November 30, 2025. For the three months ended February 28, 2026, professional fees totaled $8,444 and primarily consisted of accounting, audit, and XBRL filing-agent services.

Capital Stock

The Company has authorized one hundred ninety million (190,000,000) shares of common stock with a par value of $0.001 per share and ten million (10,000,000) shares of preferred stock with a par value of $0.001 per share. As of February 28, 2026 and November 30, 2025, 5,900,000 shares of common stock were issued and outstanding, respectively. No preferred shares have been issued.

Income Taxes

The Company recognizes the tax effects of transactions in the year in which such transactions enter into the determination of net income, regardless of when reported for tax purposes.