OTHER INFORMATION
+Added: Change in Independent Registered Public Accounting Firm.
+Added: As previously reported in the Company’s Current Report on Form 8-K filed with the Securities and Exchange Commission on May 22, 2026, on May 13, 2026 M.
+Added: Madhava Rao, Chartered Accountant (PCAOB ID 06662) resigned as the Company’s independent registered public accounting firm, effective immediately, and did not provide a reason for his resignation.
+Added: On the same date, the Company’s Board of Directors, which also serves as the Company’s audit committee, accepted the resignation and approved the engagement of GSKCA & Associates as the Company’s independent registered public accounting firm, effective immediately.
+Added: Rao’s reports on the Company’s financial statements for the fiscal years ended March 31, 2025 and March 31, 2024 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except that each such report contained an explanatory paragraph regarding substantial doubt about the Company’s ability to continue as a going concern.
+Added: During those two fiscal years and the subsequent interim period through May 13, 2026, there were no disagreements with Mr.
+Added: Rao on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, and there were no reportable events as described in Item 304(a)(1)(v) of Regulation S-K.
+Added: Rule 10b5-1 Trading Arrangements.
+Added: During the three months ended June 30, 2026, no director or officer of the Company adopted or terminated any contract, instruction or written plan for the purchase or sale of Company securities intended to satisfy the affirmative defense conditions of Rule 10b5-1(c) under the Securities Exchange Act of 1934, or any non-Rule 10b5-1 trading arrangement as defined in Item 408(c) of Regulation S-K.
Exhibit Number
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Inline XBRL (Extensible Business Reporting Language).
−Removed: The following materials from this Quarterly Report on Form 10-Q for the period ended December 31, 2025, are formatted in Inline XBRL:
−Removed: (i) condensed consolidated balance sheets of Groove Botanicals, Inc., (ii) condensed consolidated statements of operations of Groove Botanicals, Inc., (iii) condensed consolidated statements of operations and comprehensive income/(loss) of Groove Botanicals, Inc., (iv) condensed consolidated statements of changes in equity of Groove Botanicals, Inc., (v) condensed consolidated statements of cash flows of Groove Botanicals, Inc.
−Removed: and (vi) notes to condensed consolidated financial statements of Groove Botanicals, Inc.
+Added: The following materials from this Quarterly Report on Form 10-Q for the period ended June 30, 2026, are formatted in Inline XBRL:
+Added: (i) condensed consolidated balance sheets of Groove Botanicals, Inc., (ii) condensed consolidated statements of operations of Groove Botanicals, Inc., (iii) condensed consolidated statements of stockholders’ equity of Groove Botanicals, Inc., (iv) condensed consolidated statements of cash flows of Groove Botanicals, Inc.
+Added: and (v) notes to condensed consolidated financial statements of Groove Botanicals, Inc.
The instance document does not appear in the interactive data file because its XBRL tags are embedded within the Inline XBRL document.
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GROOVE BOTANICALS, INC.
−Removed: February 20, 2026
+Added: August 10, 2026
/s/ Kent Rodriguez
−Removed: Ken Rodriguez
+Added: Kent Rodriguez
Chief Executive Officer and Chief Financial Officer
2 unchanged sentences
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.