Financial Analysis

NOTE 4 - RELATED PARTY TRANSACTIONS The Company has two identified related parties at February 28, 2026: 1. Former Director of LHIS (Mc Gregor S James) : The Company assumed a $11,690 receivable from Mr. James at the August 31, 2025 acquisition date. During FY2025 (post-acquisition), LHIS advanced an additional $12,000 to Mr. James, of which $2,448 was reimbursed, resulting in a $21,242 receivable at November 30, 2025. During the three months ended February 28, 2026, the Company advanced an additional $3,500 to Mr. James ($1,500 on December 2, 2025 and $2,000 on January 20, 2026), bringing the balance to $24,742 at February 28, 2026. The advances are unsecured, non-interest-bearing, and have no fixed repayment terms. Mr. James is the former sole member and director of LHIS and is not affiliated with BestGofer, Inc. 2. Director of BestGofer, Inc. (Mohammad Hasan Hamed) : Mr. Hamed, the Companys Sole Director, President, CEO, and CFO, has historically funded the Companys operating and administrative expenses through non-interest-bearing advances with no fixed repayment terms. The balance of Due to Director at both February 28, 2026 and November 30, 2025 is $72,425. No new loans or repayments occurred during Q1 FY2026. …

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NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Revenue recognition (ASC 606) . The Company recognizes revenue from home inspection and labor services when the performance obligation has been satisfied - at the point in time when the service has been performed and the customer has accepted and paid for the service, typically on the date of deposit of customer payment. Goodwill (ASC 350-20) . Goodwill represents the excess of purchase price over the fair value of net assets acquired in the LHIS acquisition, $78,754. The Company tests goodwill for impairment annually, or more frequently if triggering events are identified. Consolidation . The financial statements include BestGofer, Inc. and its wholly-owned subsidiary LHIS. All intercompany balances and transactions have been eliminated in consolidation.

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NOTE 5 - SUBSEQUENT EVENT The Company has evaluated subsequent events through the date these financial statements were available to be issued, and has identified the following events requiring disclosure: On April 8, 2026, the Company dismissed Barton CPA PLLC and appointed Sadler, Gibb Associates, LLC as independent registered public accounting firm, as reported on the Form 8-K filed April 14, 2026 (accession 0001722556-26-000006). On April 14, 2026, the Company terminated the engagement of Sadler, Gibb Associates, LLC and reappointed Barton CPA PLLC as independent registered public accounting firm, as reported on the Form 8-K/A Amendment No. 1 filed April 14, 2026 (accession 0001722556-26-000008). Sadler, Gibb Associates, LLC did not issue any audit or review reports during its engagement period. On April 15, 2026, the Company filed Form NT 10-Q (Notification of Late Filing) for this quarterly report (accession 0001722556-26-000012), followed by Form 8-K/A Amendment No. 2 filing Exhibit 16.1 (accession 0001722556-26-000010). On April 22, 2026, the Company filed Form NT 10-Q/A (Amendment No. 1) to correct the narrative in the original NT 10-Q. …

SubsequentEventsTextBlock · excerpt; the full note is in the filing