NOTE 12 – SUBSEQUENT EVENTS

The Company evaluated all events or transactions that occurred after March 31, 2025 up through the date the financial statements were available to be issued. During this period, the Company did not have any material recognizable subsequent events required to be disclosed as of and for the period ended March 31, 2025, except for the following:

In April 2025, the Company entered into Original Issue Discount Senior Convertible Debentures (“Notes”) totaling (i) $33,000 aggregate principal amount of Notes (total of $30,000 cash was received) due in April 2026 based on $1.00 for each $0.90909 paid by the noteholders and (ii) five-year 5 Common Stock Purchase Warrants (“Warrants”) to purchase up to an aggregate of 8,250 shares of the Company’s Common Stock at an exercise price of $6.00 per share. The aggregate cash subscription amount received by the Company for the issuance of the Note and Warrants was $30,000 which was issued at a $3,000 original issue discount from the face value of the Note. The conversion price for the principal in connection with voluntary conversions by a holder of the convertible notes is $4.00 per share, subject to adjustment as provided therein, such as stock splits and stock dividends.

On May 15, 2025, the Company entered into a lease termination agreement (“Termination Agreement”) with HGIT Historic Decatur LP to terminate the Company’s San Diego, California office space. The Termination Agreement allows HGIT Historic Decatur LP to retain the security deposit of $20,711 and to be paid $12,000 within twelve (12) months from the termination date. The Company was released from any other obligations.