Financial Analysis

NOTE E - BUSINESS COMBINATION AND GOODWILL Business combination . On August 31, 2025, the Company acquired 100% of the membership interests of LHIS, a Washington-based provider of home inspection services, in exchange for 20,000 shares of the Companys common stock. The transaction was accounted for as a business combination under ASC 805, with the Company as the accounting acquirer. The purchase consideration of $100,000 was measured at the fair value of the shares issued, $5 per share, a Level 3 input approved by the Companys board of directors. No liabilities were assumed and no identifiable intangible assets met the criteria for separate recognition under ASC 805-20-25; the Company did not engage a third-party valuation specialist. The acquisition date is the last day of the nine-month comparative period ended August 31, 2025; accordingly, the results of LHIS are included in the condensed consolidated statements of operations from September 1, 2025 and no results of LHIS are included for the three or nine months ended August 31, 2025. The allocation of the purchase consideration is as follows: August 31, 2025 Purchase consideration: 20,000 shares of common stock at $5 per share $ 100,000 Fair value of assets acquired: Cash 62 Accounts receivable 9,494 Due from related party 11,690 Total identifiable net assets acquired 21,246 Goodwill $ 78,754 Goodwill and impairment . Goodwill of $78,754 arose from the August 31, 2025 acquisition of LHIS. During the three months ended Feb …

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NOTE G - COMMITMENTS AND CONTINGENCIES Legal proceedings . The Company is not a party to any pending legal proceedings, and no such proceedings are known to be contemplated by governmental authorities or others. Professional services commitment . Under an engagement letter executed June 19, 2026, the Company is committed to fees of $22,000 for the audit of its financial statements for the fiscal year ending November 30, 2026 and for the related interim reviews, payable in monthly instalments through 2027. At August 31, 2026, $8,500 had been billed under that engagement and $5,000 remained unpaid. Amounts relating to services not yet performed are not recognized as a liability. The Company had cash of $8,906 at August 31, 2026. Washington State sales tax . Sales tax of $376 collected during the three months ended August 31, 2026 had not been remitted to the Washington Department of Revenue at that date and is included in accounts payable and accrued liabilities. Premises . The Company has no lease. LHIS operates from premises made available by Mr. James at no charge; no amount has been ascribed to that arrangement.

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NOTE J - INCOME TAXES The Company accounts for income taxes under ASC 740. A full valuation allowance is recorded against net deferred tax assets because realization is not considered more likely than not given the Companys history of operating losses. No current or deferred income tax provision was recorded for the three or nine months ended August 31, 2026. …

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Recent accounting pronouncements . The Company adopted ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, effective for its fiscal year beginning December 1, 2025; the required disclosures are in Note L. ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, is effective for the Companys annual period ending November 30, 2026 and is not expected to have a material effect. The Company has reviewed ASU 2025-11, Interim Reporting (Topic 270): Narrow-Scope Improvements, and ASU 2025-12, Codification Improvements, and does not believe their adoption will have a material impact on its condensed consolidated financial statements. …

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NOTE D - RELATED PARTY TRANSACTIONS The Company has identified the following related parties at August 31, 2026: 1. Director, President and Chief Executive Officer (Mohammad Hasan Hamed) . The Director funds the Companys operating and administrative expenses through unsecured, non-interest-bearing advances payable on demand with no fixed repayment terms. The balance due to the Director at August 31, 2026 is $81,957. During the three months then ended the Director paid $3,500 of the Companys interim review fee, together with a $32 wire transfer charge, a total of $3,532, directly to the Companys independent registered public accounting firm; no cash passed through any account of the Company and the amount was added to his advances. The advances are unsecured, non-interest-bearing and payable on demand, with no fixed repayment terms, and were ratified by the sole director by written consent. During the nine months ended August 31, 2026, the Director advanced $6,000 by paying Company expenses directly; there were no advances during the three months then ended and no amount has been repaid in any period presented. No interest has been imputed, as the effect would be immaterial. 2. Former sole member of LHIS (Mc Gregor S James) . Mr. James was the sole member of LHIS before the August 31, 2025 acquisition and received 20,000 shares of the Companys common stock in that transaction, representing approximately 0.3% of the shares outstanding. He is the sole licensed inspector of LHIS …

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NOTE L - SEGMENT REPORTING The Company has two operating segments: (i) home inspection services, including related repair and maintenance labor services, conducted through its wholly-owned subsidiary LHIS, and (ii) the BestGofer delivery platform, a consumer-delivery application that remains in development and is pre-operational. Substantially all of the Companys revenue, expenses and assets during the periods presented relate to the home inspection segment; the delivery platform segment generated no revenue and held no material assets during the periods presented. The Companys chief operating decision maker is its President and Chief Executive Officer, who reviews financial information on a consolidated basis in deciding how to allocate resources and in assessing performance. Three months ended August 31, 2026 Nine months ended August 31, 2026 Home inspection services segment $ 5,485 $ 12,492 Delivery platform segment - - Total revenue $ 5,485 $ 12,492 The measure of segment profit or loss reviewed by the chief operating decision maker is consolidated net loss as presented in the condensed consolidated statements of operations. The significant expense categories regularly provided to the chief operating decision maker are cost of services, professional fees and general and administration, each presented separately on the face of the statements of operations. There are no other segment items. All of the Companys revenue is earned, and all of its assets are located, in the Uni …

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NOTE C - SIGNIFICANT ACCOUNTING POLICIES Revenue recognition (ASC 606) . The Company recognizes revenue from home inspection and from repair and maintenance labor services at a point in time, when the performance obligation is satisfied - on completion and customer acceptance of the service. Washington State sales tax collected on behalf of the Washington Department of Revenue is excluded from revenue and recorded as a liability (net presentation under ASC 606-10-32-2A). During the three months ended August 31, 2026 the Company collected $376 of Washington State sales tax, which is excluded from revenue and included in accounts payable and accrued liabilities. Disaggregation of revenue (ASC 606-10-50-5). (1) Represents revenue of the quarter ended February 28, 2026. Invoice-level detail sufficient to allocate that amount between service categories was not available; the amount is supported by customer receipts into the subsidiarys operating account. All revenue in all periods presented was recognized at a point in time and in the United States. Consolidation . The condensed consolidated financial statements include BestGofer, Inc. and its wholly-owned subsidiary LHIS. All intercompany balances and transactions have been eliminated. Goodwill (ASC 350-20) . Goodwill of $78,754 recognized in the LHIS acquisition was fully impaired in the three months ended February 28, 2026. The carrying amount at August 31, 2026 is $0. Cash and cash equivalents . All consolidated cash is held i …

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NOTE F - STOCKHOLDERS EQUITY Authorized: 190,000,000 shares of common stock, $0.001 par value, and 10,000,000 shares of preferred stock, $0.001 par value. Issued and outstanding at August 31, 2026: 5,900,000 shares of common stock; no preferred stock issued. No share issuances, cancellations or repurchases occurred during the three or nine months ended August 31, 2026. …

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NOTE N - SUBSEQUENT EVENTS Management evaluated subsequent events through the date these financial statements were issued, in accordance with ASC 855-10, and determined that there were no material subsequent events requiring recognition or disclosure in the accompanying unaudited condensed consolidated financial statements.

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