Financial Analysis

Note 9 Commitments and Contingencies The Company leases premises known as Suite 435N located at 6201 Bonhomme Road, Houston, Texas. This lease was amended on June 18, 2025, to add a one-year term that began on May 1, 2025, and ends on April 30, 2026. The amendment provides for a monthly base rent of $1,730.37. These rates remain subject to the Consumer Price Index (CPI) clause established in the original lease. As of the amendment date, the Tenant has a security deposit of $1,632.43. For information regarding the recording of the right-of-use asset and the lease liability in the consolidated balance sheets in respect of this lease, see Note 5. One of the Companys officers, leases Apartment No. 202N located at 1625 Main St., Houston, Texas (SoDo on Main North). The lease term for these premises commenced on September 5, 2025, and is scheduled to expire on August 4, 2026. The agreement provides for a Monthly Base Rent of $3,999.00. In addition to the base rent, the lease includes various monthly recurring fixed charges, such as a $50.00 Common Area Maintenance Fee, a $15.00 Trash/Recycling Flat Fee, and a $4.00 Pest Control fee. The security deposit for this location is $3,333.00. On September 3, 2024, one of the Companys officers entered into a new lease for these premises. The term of the lease began on September 15, 2024, and expired on August 14, 2025. The lease has not been renewed and under its terms, it has been renewed on a month-to-month basis. The officer has made the …

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Note 4 Debt EIDL Loans In May 2020, the Company received $ 143,100 from the Small Business Administration as an Economic Injury Disaster Loan (EIDL) to help fund its operations during the COVID-19 pandemic. The loan bears interest at the rate of 3.75 % per annum and is payable in monthly installments of $ 698 over a 30 -year period, with deferral of payments for the first 12 months. In June 2020, the Company received proceeds of $ 106,200 from the Small Business Administration through a second EIDL loan to help fund its operations during the COVID-19 pandemic. The loan bears interest at the rate of 3.75 % per annum and is payable in monthly installments of $ 518 over a 30 -year period. The Companys EIDL loans were recorded in the consolidated balance sheets as follows: Schedule of EIDL loans February 28, 2026 May 31, 2025 SBA (EIDL) current $ 14,592 $ 14,592 SBA (EIDL) noncurrent 249,500 249,500 Accrued interest 26,773 22,095 Total EIDL loans $ 290,865 $ 286,187 Short-Term Debt Non-Convertible Loans and Financing Agreements The Company has entered into loans under which it borrowed money and financing agreements under which it sold receivables to third parties. In accordance with ASC 470, the financing agreements are treated as loans encumbering the receivables of the Company in the event of default and are accounted for as indebtedness, such that payments are allocated to principal and interest expense as they are made. These transactions are as follows: In May 2022, the Com …

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Schedule of disaggregated revenue Three Months Ended February 28, Nine Months Ended February 28, 2026 2025 2026 2025 Clinical trials $ 11,200 $ 14,931 $ 76,242 $ 267,098 Consulting fees 12,000 Seminar fees 291 Merchandise 5 138 968 Total revenue $ 11,205 $ 14,931 $ 88,671 $ 268,066 …

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Note 8 Income Taxes The Company provides for income taxes under ASC 740. Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax basis of assets and liabilities and the tax rates in effect when these differences are expected to reverse. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. Due to changes in ownership provisions of the income tax laws of the United States of America, net operating loss carryforwards of $ 6,174,978 and $ 5,882,901 at February 28, 2026, and May 31, 2025 respectively, for federal income tax reporting purposes are subject to annual limitations. When a change in ownership occurs, the use of net operating loss carryforwards may be limited in future years. They generally expire 20 years from when incurred. Income taxes for 2020 to 2025 remain subject to examination by the Internal Revenue Service. …

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Recently Issued Accounting Standards In November 2024, FASB issued ASU No. 2024-03, Income StatementReporting Comprehensive IncomeExpense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses . This standard requires disclosure of specified information about certain costs and expenses, including purchases of inventory, employee compensation, depreciation, and amortization. As clarified on the subsequent amendment, ASU No. 2025-01, issued by FASB in January 2025, this guidance is effective for the Companys Annual Report on Form 10-K for the fiscal year ending May 31, 2028, and subsequent interim periods. Early adoption is permitted and may be applied either prospectively or retrospectively. The Company is currently evaluating the timing of its adoption of this ASU and the impact on its consolidated financial statements. In November 2023, FASB issued ASU 2023-07 to enhance disclosures of significant expense and segment profitability categories and amounts for each of the Companys reportable business segments. The amendments are effective in annual periods beginning after December 15, 2023, and subsequent interim periods, with early adoption permitted. The Company has adopted this amendment. The adoption of this amendment did not have a material impact on the Companys consolidated financial statements. In March 2024, FASB issued ASU 2024-01 to clarify how an entity should determine whether a profits interest or similar award should be accounte …

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Note 10 Related Party Transactions See Note 10 for information respecting the lease of real property to the Company by one of its officers. The Headway Loan (see Note 4) was guaranteed by a related party. On August 3, 2022, the Company borrowed $ 15,000 from a related party. This loan is undocumented. The understanding between the Company and the related party is that it would make payments under the note as they became due. In the year ended May 31, 2024, the Company ceased making such payments. This note bears interest at the rate of 42.5 % per annum and is to be repaid at the rate of $1,188per month for 18 months. On July 26, 2024, the Company entered into an agreement with John Jones, Barbara Kamienski, and Dante Picazo to formalize their business relationship and restructure existing debt. Under this agreement, the Company recognized the Jones Note, which was a promissory note originally dated April 30, 2024, in the principal amount of $ 291,451 .25 in favor of Mr. Jones and Ms. Kamienski. As part of this restructuring, the interest rate on the Jones Note was reduced to 30% annually (2.5% monthly), and the monthly payment was set at $5,000.00. Additionally, Mr. Jones agreed to return eight prior promissory notes, dated between July 2023 and March 2024, to be marked as paid in full. In consideration for his services as a Director and Treasurer, as well as capital-raising obligations, the Company agreed to issue Mr. Jones 2,000,000 shares of Series B Preferred Stock and 50 …

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Note 6 Revenue Most of the Companys revenue is generated by the performance of services to customers and recognized at a point in time based on the evaluation of when the customer obtains control of the products. Revenue is recognized when all performance obligations under the terms of a contract are satisfied, net of certain taxes and gain/loss resulting from changes in foreign currency. Revenue is recorded when customer acceptance is received and all performance obligations have been satisfied. Sales of goods typically do not include multiple products and/or service elements. The table below summarizes the Companys disaggregated revenue information: Schedule of disaggregated revenue Three Months Ended February 28, Nine Months Ended February 28, 2026 2025 2026 2025 Clinical trials $ 11,200 $ 14,931 $ 76,242 $ 267,098 Consulting fees 12,000 Seminar fees 291 Merchandise 5 138 968 Total revenue $ 11,205 $ 14,931 $ 88,671 $ 268,066 Cost of revenue consists of third-party costs associated with patient stipends. At February 28, 2026, and February 28, 2025, cost of revenue was $ 3,045 and $ 19,396 respectively. …

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Note 2 Summary of Significant Accounting Policies Accounting Principles The accompanying unaudited consolidated financial statements have been prepared by management using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP) for interim financial statements and with the instructions to Article 10 of Regulation S-X of the U.S. Securities and Exchange Commission (the SEC). Accordingly, they do not contain all of the information and footnotes required by U.S. GAAP for annual financial statements. In the opinion of the Companys management, the accompanying unaudited consolidated financial statements contain all the adjustments necessary (consisting only of normal recurring accruals) to present the financial position of the Company at February 28, 2026, and the results of operations and cash flows for the periods presented. The results of operations for the nine months ended February 28, 2026, are not necessarily indicative of the operating results for the full fiscal year or any future period. These unaudited consolidated financial statements should be read in conjunction with the Companys audited consolidated financial statements and related notes thereto for the year ended May 31, 2025, filed with the U.S. Securities and Exchange Commission on September 22, 2025, as part of the Companys Annual Report on Form 10-K. Use of Estimates The preparation of financial statements in conformity with U.S. GA …

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Note 7 Stockholders Deficiency The Company is authorized to issue 20,010,000,000 shares of capital stock, of which 20,000,000,000 shares are common stock, without par value, and 10,000,000 are preferred stock, without par value, issuable in series. Preferred Stock The Company has designated 2,500,000 shares of preferred stock as Series A Convertible Preferred Stock (the Series A Stock). Until July 20, 2022, each share had a par value of $ 0.001 ; on that date, the Company amended its articles of incorporation to provide that each such share has no par value. Under this amendment, (i) Series A Stock is entitled to receive dividends on the shares of Common Stock into which such shares are convertible, (ii) has the voting power of the number of shares of Common Stock into which such shares are convertible, (iii) is redeemable at the option of the Company for a redemption price equal to the number of shares of Common Stock into which the redeemed shares are convertible and (iv) are senior to the Common Stock and junior to the Series B Convertible Preferred Stock described below. At February 28, 2026, and May 31, 2025, there were 2,500,000 shares of Series A Stock issued and outstanding. On July 20, 2022, the Company designated a series of preferred stock, named Series B Preferred Convertible Preferred Stock, comprising 1,000 'shares (Series B Preferred). The shares of this series have no par value, are not entitled to dividends, have no liquidation rights, are not redeemable, are …

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Note 13 Subsequent Events On March 20, 2026, the Company entered into an agreement resulting in the issuance of 20,000,000 shares of its common stock to George Opara. The shares were issued as compensation for professional services rendered to the Company and were valued at an aggregate price of $5,000, or $0.00025 per share. Management has evaluated all other subsequent events when these consolidated financial statements were issued and has determined that none of them requires disclosure herein. …

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