What changed in this filing

/stocks — the workspaceLOADING

Item 1. Financial Statements

2026-05-20 compared with 2025-11-14 · 261 added, 323 removed, 155 unchanged (79% of the section changed)

1 unchanged sentence

INCORPORATED AND SUBSIDIARY

CONSOLIDATED BALANCE SHEETS

in thousands, except per share data)

September 30,

CONDENSED CONSOLIDATED BALANCE SHEETS

in thousands, except share and per share data)

CURRENT ASSETS

20 unchanged sentences

Total liabilities

Commitment and contingencies (Note 6)

Commitments and contingencies (Note 6)

STOCKHOLDERS’ EQUITY

Common stock, without par value, 300,000,000 shares authorized, 300,000,000 issued and outstanding as of September 30, 2025 and December 31, 2024

Common stock, without par value, 300,000,000

shares authorized;

shares issued and outstanding as of March 31, 2026 and December 31, 2025, respectively.

See Note 10 regarding the subsequent return of shares to the Company effective April 2, 2026.

Additional paid-in capital

4 unchanged sentences

INCORPORATED AND SUBSIDIARY

CONSOLIDATED STATEMENTS OF OPERATIONS

in thousands, except per share data)

For the Three Months Ended September 30,

Revenue earned

Service revenue

Cost of revenue

Selling, general, and administrative expenses

Operating loss

Other income (expense)

Interest income from related parties

Interest income

Interest expense

Other expense

Loss before income tax (expense) benefit

Income tax (expense) benefit

Consolidated net loss

Net income per share:

Share used in per share computation:

accompanying notes are an integral part of these statements.

AND SUBSIDIARY

CONSOLIDATED STATEMENTS OF OPERATIONS

in thousands, except per share data)

For the Nine Months Ended September 30,

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

in thousands, except share data and per share data)

For the Three Months Ended March 31,

Revenue earned

16 unchanged sentences

INCORPORATED AND SUBSIDIARY

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY

the Nine Months Ended September 30, 2025 and 2024

in thousands, except per share data)

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY

the Three Months Ended March 31, 2026 and 2025

in thousands, except share data and per share data)

Balance, December 31, 2025

Balance, March 31, 2026

Balance, June 30, 2024

Balance, September 30, 2024

Balance, December 31, 2024

Balance, March 31, 2025

Balance, June 30, 2025

Balance, September 30, 2025

accompanying notes are an integral part of these statements.

INCORPORATED AND SUBSIDIARY

UNAUDITED CONSOLIDATED STATEMENTS OF CASH FLOWS

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

in thousands)

For the Nine Months Ended September 30,

For the Three Months Ended March 31,

Cash flows from operating activities:

1 unchanged sentence

Depreciation and amortization

Loss on receivable purchase agreements

Loss on Disposal of fixed assets

Accrued interest

1 unchanged sentence

Trade receivables

Other Receivables

Prepaid expenses and other current assets

3 unchanged sentences

Deferred revenue

Income taxes payable

Net cash provided by (used in) operating activities

1 unchanged sentence

Purchase of fixed assets

Net cash used in investing activities

Net cash provided by (used in) investing activities

Cash flows from financing activities:

1 unchanged sentence

Repayments to the factoring facility

Proceeds from issuing short-term debt

Proceeds from issuing long-term debt

Repayment of long-term debt

Net cash provided by (used in) financing activities

Net decrease in cash and cash equivalents

Repayment of note payable

Net cash provided by (used in) financing

Net increase (decrease) in cash and cash equivalents

Cash and cash equivalents, beginning of period

2 unchanged sentences

INCORPORATED AND SUBSIDIARY

CONSOLIDATED STATEMENTS OF CASH FLOWS, continued

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS, continued

in thousands)

disclosures of cash flow information:

For the Nine Months Ended September 30,

For the Three Months Ended March 31,

Supplemental disclosures of cash flow information:

Cash paid during the year for:

Cash paid during the period for:

INCORPORATED AND SUBSIDIARY

TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

in thousands, except per share data)

in thousands, except share data and per share data)

NATURE OF OPERATIONS AND BASIS OF PRESENTATION

of Operations

is a leading provider of Employer of Record and temporary Media and Information Technology (“IT”) staffing services

that operates, along with its wholly owned subsidiary, The Maslow Media Group, Inc (“MMG”), (collectively, “Reliability”

or the “Company”), primarily within the United States of America in four industry segments:

Employer of Record (“EOR”),

Recruiting and Staffing, Direct Hire, and Video and Multimedia Production, which provides script-to-screen services.

Our Staffing segment

provides skilled field talent on a nationwide basis for Media, IT, and marketing and creative client partner projects.

Video Production

involves assembling and providing crews for special projects, webcasting, live events, post-production services, and production management.

was incorporated under the laws of the State of Texas in 1953, but the then principal business of the Company started in 1971 was closed

down in 2007.

The Company completed a reverse merger with MMG (the “Merger”) on October 29, 2019.

Maslow founded MMG initially in 1988 and incorporated the firm under the name The Maslow Media Group, Inc.

in March 1992.

November 9, 2016, Linda Maslow sold the business to Vivos Holdings, LLC (“Vivos Holdings”) owned by Dr.

Naveen Doki (“Dr.

Doki”) and Silvija Valleru (“Ms.

2019, Vivos Holdings collaborated on a share swap of MMG for other Vivos companies with individuals who included, but were not limited

Doki, Shirisha Janumpally (“Mrs.

Janumpally”), wife of Dr.

Doki, Kalyan Pathuri (“Mr.

Pathuri”) husband

of Silvija Valleru, Igly Trust, and Judos Trust.

These parties also have common ownership combinations in a number of other entities

[Vivos Holdings, LLC, Vivos Real Estate Holdings, LLC (“VREH”), Vivos Holdings, Inc., Vivos Group, Vivos Acquisitions, LLC,

and Federal Systems, LLC], (collectively referred to herein as “Vivos Group”).

a result of the Merger on October 29, 2019, MMG became a wholly owned subsidiary of Reliability, and the Vivos Group (Vivos Holdings,

LLC, officially) acquired approximately 84 % of the issued and outstanding shares of Reliability which were distributed by Vivos Holdings,

purchasing MMG and thereafter, the Vivos Group began borrowing monies from MMG starting with $ 1,400 in 2016, and by the end of 2019 the

balance had reached $ 3,418 , which included a $ 3,000 guarantee from Dr.

Vivos Holdings, LLC, Vivos Real Estate Holdings, LLC, and

Doki are collectively referred to as “Vivos Debtors.”

Additionally,

Reliability became aware of debt obligations that included MMG as a borrower or guarantor that the Vivos Group failed to disclose to

This and the attempted collection of the guarantee and debt from the Vivos Group set off a chain of legal events culminating

in an arbitration hearing and award in 2022.

We refer below to the disputes between Reliability and the Vivos Group as the “Vivos

series of legal actions and hearings took place starting in March of 2020 through September of 2021, culminating in an agreement to settle

through arbitration

August 31, 2022, the Company and MMG were granted arbitration awards against the Vivos Group, with supplemental awards issued on May

17, 2023, October 10, 2023, and October 27, 2023 which included an award citing fraud damages.

Summarily, MMG was awarded the totals

of all notes the Vivos Group had with MMG for its borrowings, the contracted interest, attorneys’ fees and expenses of $ 1,209 ,

and a contract damage of $ 1,000 to be satisfied by the transfer of their shares of the Company common stock to the Company equal in value

awards were entered as final judgments by the Circuit Court for Montgomery County, Maryland on December 29, 2023, and became final on

January 29, 2024.

The judgments, which total approximately $ 8.49 million plus accrued interest, are enforceable for 12 years and may

be enrolled in other states.

Incorporated operates through its wholly owned subsidiary, The Maslow Media Group, Inc.

(“MMG” or “Maslow”) (collectively,

the “Company,” “Reliability,” “we,” “our,” or “us”) as a workforce management

solutions company providing specialized staffing, employer of record (“EOR”), managed services, video production staffing,

and direct hire solutions.

more than 30 years, MMG primarily served the media and entertainment industries.

Beginning in late 2019, the Company expanded its service

offerings into broader professional staffing categories, including information technology, accounting and finance, human resources, administrative

support, sales, and related professional services.

The Company now services clients across a variety of industries throughout the United

Company currently operates across four principal business segments:

Employer of Record (“EOR”), Staffing Solutions, Video

and Multimedia Production Resources, and Direct Hire.

EOR represented approximately 81.0% of consolidated revenue during the three months

ended March 31, 2026.

The Staffing Solutions segment provides skilled field talent on a nationwide basis for client partner projects,

while Video Production supports specialized production crews and media-related staffing assignments that may range from short-duration

projects to multi-month engagements.

The Direct Hire segment focuses on permanent placement services and strategic recruiting assignments.

connection with the October 29, 2019 reverse merger transaction, the Company became involved in a series of disputes and arbitration

proceedings with former controlling shareholders and related parties commonly referred to as the “Vivos Group.” Arbitration

awards issued between 2022 and 2023, together with related court judgments and subsequent settlement agreements, resulted in the transfer

of a substantial number of shares back to the Company and established certain monetary obligations owed by members of the Vivos Group.

February 16, 2026, the Company entered into a settlement agreement with certain members of the Vivos Group resolving various outstanding

disputes and claims.

In connection with the settlement, 253,292,210 shares of the Company’s common stock were transferred to the

Company effective April 2, 2026, reducing the Company’s outstanding common shares to 46,707,790 as of that date.

For accounting

and presentation purposes, the returned shares are treated as treasury shares.

GOING CONCERN

accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern.

years ended December 31, 2025 and 2024, the Company incurred net losses of $ 664 and $ 594 , respectively.

In addition, the Company’s

operations require significant working capital to fund payroll and related obligations in advance of collecting client receivables, and

the Company remains dependent on receivables-based financing arrangements and timely collections from a concentrated customer base to

meet its obligations as they come due.

conditions and events, considered in the aggregate, raise substantial doubt about the Company’s ability to continue as a going

concern within one year after the date these consolidated financial statements are issued.

has developed plans to mitigate these conditions and events, which include continued use of existing receivables-based financing arrangements,

cost containment and operating expense reductions, efforts to improve revenue and margin mix through higher-margin staffing and managed

services, anticipated reductions in legal expenditures following the February 2026 Vivos settlement, and potential capital structure

flexibility after the share transfer was completed on April 2, 2026.

connection with the return of approximately 84% of the Company’s previously outstanding common shares, management is evaluating a range of potential strategic and financing alternatives, such as, but not limited to;

opportunities or other possible business combinations, strategic issuance of equity or equity-linked securities (including

convertible instruments), capital raises, and other capital structure or financing.

Proceeds from any such

transactions, if pursued, would be expected to support investments in business development, technology infrastructure, and other

growth-oriented initiatives, as well as general working capital needs.

However, t hese plans are not entirely within

the Company’s control.

INCORPORATED AND SUBSIDIARY

TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

in thousands, except per share data)

the Company is pursuing enforcement of these judgments, there can be no assurance as to the timing or amount of any recovery, or whether

recovery will be in cash, equity, or other assets.

Maryland law, the enrolling of judgements enables MMG to apply 10 % interest to the Vivos Debtor balance beginning December 29, 2023.

MMG began applying the additional interest in the second quarter of 2024.

final resolution as to the underlying ownership and rights of certain shareholders, the Company intends to hold an annual meeting of

shareholders within a reasonable time thereafter.

of September 30, 2025, the Vivos Debtor balance was $ 6,228 .

The Award value in totality currently aggregates $ 8,649 , independent of legal

fees after the award and interest.

MANAGEMENT’S PLAN

the Company incurred net losses after taxes of $ 742 for the nine months ended September 30, 2025, and $ 594 and $ 740 for the years ended

December 31, 2024 and 2023, respectively, management has evaluated whether these conditions or events raise substantial doubt about the

Company’s ability to continue as a going concern for at least the 12 months following the issuance of these financial statements.

Based on this assessment, management believes it is probable the Company will continue as a going concern and meet its financial obligations

through November 30, 2026, thereby alleviating substantial doubt.

This conclusion reflects management’s view that the Company has

sufficient liquidity and working capital resources to fund operations for at least the next 52 weeks, as well as the ability to take

actions, if necessary, to align costs with revenue fluctuations.

This assessment is based on the following key factors:

Cash Flow Forecast :

Management has prepared a 52-week cash flow forecast from November 14, 2025, which projects sufficient cash and working capital to

fund operations.

Reduction in Legal Fees :

Legal expenses related to non-operational activities are expected to continue decreasing in 2025 and 2026.

Collection of Notes

Management anticipates that notes receivable from related parties will be settled through a combination of cash and

stock, providing additional liquidity and potential access to capital markets over next several months.

Client Financing Arrangement :

A financing arrangement through JPMorgan for one of the Company’s largest clients has begun to expedite the cash conversion

This acceleration in cash flow will ensure more cash is on hand to meet our obligations.

Factoring Availability :

As of November 11, 2025, the Company had access to additional borrowing under its factoring facility of up to 93 % of unfactored invoices,

totaling approximately $ 1,553 .

in thousands, except share data and per share data)

Because t hese

plans are not entirely within the Company’s control and may not be fully achieved, substantial doubt about the Company’s

ability to continue as a going concern is not alleviated.

consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset

amounts or the amounts and classification of liabilities that might result from the outcome of this uncertainty.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

1 unchanged sentence

unaudited condensed consolidated interim financial statements include the accounts of the Company and all wholly owned divisions, including

its 100 % owned subsidiary, MMG.

owned subsidiary, MMG.

All significant intercompany accounts and transactions have been eliminated in consolidation.

accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted

in the United States and the rules of the SEC and should be read in conjunction with the audited financial statements and notes thereto

contained in our Form 10-K.

In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for

a fair presentation of financial position and the results of operations for the periods presented, have been reflected herein.

of operations for the periods presented herein are not necessarily indicative of the results to be expected for the full year.

primary statements are presented on a non-condensed basis;

however, the accompanying notes are condensed and do not include all of the

information and notes required by U.S.

GAAP for complete annual financial statements.

further information, refer to the consolidated financial statements and footnotes thereto included in the Company’s annual report

on Form 10-K for the year ended December 31, 2024.

have been no material changes to the accounting policies discussed in Note 3 to the financial statements included in the Company’s

Annual Report on Form 10-K for the fiscal year ended December 31, 2024, filed with the SEC on March 31, 2025.

All dollar amounts

presented in this Form 10-Q, unless otherwise specified, are expressed in thousands.

The accompanying unaudited condensed consolidated

interim financial statements have been prepared in accordance with U.S.

GAAP applicable to interim financial information and pursuant

to the rules and regulations of the Securities and Exchange Commission (“SEC”) applicable to Quarterly Reports on Form 10-Q.

Accordingly, certain information and note disclosures normally included in annual financial statements prepared in accordance with U.S.

GAAP have been condensed or omitted pursuant to such rules and regulations.

In the opinion of management, the accompanying unaudited

condensed consolidated interim financial statements reflect all normal recurring adjustments necessary for a fair presentation of the

Company’s financial position, results of operations, changes in shareholders’ equity, and cash flows for the interim periods

These unaudited condensed consolidated

interim financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December

Interim operating results for the three months ended March 31, 2026 are not necessarily indicative of the results that may

be expected for the full fiscal year ending December 31, 2026.

consolidated financial statements and related disclosures are prepared in conformity with United States (“U.S.”) generally

accepted accounting principles (“GAAP”).

The Company must make estimates and judgments that affect the amounts reported in

the consolidated financial statements and accompanying notes.

Estimates are used for, but not limited to revenue recognition, allowances

for credit losses, and recoverability of notes receivable, useful lives for depreciation and amortization, loss contingencies, and the

valuation allowances for deferred income taxes.

Actual results may be materially different from those estimated.

In making its estimates,

the Company considers the current economic and legislative environment.

and Cash Equivalents

Company considers all highly liquid investments with an original maturity of 90 days or less to be cash equivalents.

Concentration

of Credit Risk

the nine months ended September 30, 2025, two clients each accounted for more than 10% of total revenue, representing approximately 28.3 %

respectively , or 56.4 % in total .

period in 2024, three clients exceeded the 10% revenue threshold, contributing approximately 26.2 %,

the three months ended March 31, 2026, two clients each accounted for more than 10% of total revenue, representing approximately 40.8 %

respectively, or 69.3 %

an accounts receivable perspective, three clients represented a significant portion of the billed balance as of September 30, 2025.

The largest client accounted for $ 374

of total accounts receivable;

the second largest accounted for $ 268

and the third accounted for $ 216

of total accounts receivable of $ 1,341 .

On September 30, 2024, the same two principal clients represented $ 1,555

of total accounts receivable of $ 3,361 ,

respectively.

For the same period in 2025, the same two clients also exceeded the 10% revenue threshold, representing approximately 37.2 %,

with the relative concentration between the two clients reversing year-over-year.

From an accounts receivable

concentration perspective, one client represented $ 909 ,

of total billed accounts receivable of $ 1,924

as of March 31, 2026.

As of March 31, 2025, three clients each

represented more than 10% of total accounts receivable of $ 2,864 .

The same client noted above represented $ 459 , or 16.0 % , of total accounts

receivable, while a second client represented $ 1,489 , or 52.0 % , and a third client represented $ 334 , or 11.7 % , of total accounts receivable.

INCORPORATED AND SUBSIDIARY

TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

in thousands, except per share data)

in thousands, except share data and per share data)

Issued Accounting Pronouncements Adopted

the FASB issued ASU 2025-05, which provides updated guidance related to the accounting for credit losses on accounts receivable and

contract assets under Topic 326.

The Company adopted ASU 2025-05 effective January 1, 2026;

however, based on its existing

receivables portfolio, historical collection experience, and current credit monitoring practices, the Company does not currently

expect adoption of the standard to have a material impact on its consolidated financial statements.

Issued Accounting Pronouncements Not Yet Adopted

On December 14, 2023, the FASB issued ASU 2023-09,

Income Taxes (Topic 740):

Improvements to Income Tax Disclosures (ASU 2023-09).

The ASU enhances income tax transparency by requiring

additional information on the rate reconciliation and cash taxes paid, disaggregated by jurisdiction.

ASU 2023-09 is effective for public

business entities for annual periods beginning after December 15, 2024 (calendar year 2025 for the Company) and one year later for all

other entities.

Early adoption is permitted, and the guidance may be applied prospectively or retrospectively.

Given the Company’s cumulative net operating

losses, full valuation allowance against deferred tax assets, and minimal current tax liabilities, primarily limited to state minimum

and franchise taxes;

the adoption of ASU 2023-09 is not expected to have a material impact on the Company’s consolidated financial

statements or related disclosures.

November 4, 2024, the FASB issued ASU 2024-03 , Income Statement – Reporting Comprehensive Income – Expense Disaggregation

Disclosures (Subtopic 220-40):

Disaggregation of Income Statement Expenses (ASU 2024-03).

The ASU requires disaggregated disclosure

of income statement expenses for public business entities.

The ASU does not change the expense captions an entity presents on the face

of the income statement;

rather, it requires disaggregation of certain expense captions into specified categories in disclosures within

the footnotes to the financial statements.

ASU 2024-03 is effective for public business entities for fiscal years beginning after December

15, 2026, and interim periods within fiscal years beginning after December 15, 2027.

Entities should adopt this guidance on a prospective

basis, though retrospective application is permitted.

The Company is currently evaluating how this ASU will impact its year end December

31, 2025 consolidated financial statements and disclosures.

In 2025, the FASB issued ASU 2025-06, which provides updated guidance related to the accounting for internal-use software and cloud computing

arrangements, including the capitalization and amortization of certain implementation costs.

The standard is effective for annual reporting

periods beginning after December 15, 2027, with early adoption permitted.

The Company primarily utilizes third-party hosted software solutions

and does not expect adoption of the standard to have a material impact on its consolidated financial statements.

However, the Company

continues to evaluate the potential impact of the standard on future software implementation costs and system customizations associated

with potential growth initiatives.

4, 2024, the FASB issued ASU 2024-03, Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures

(Subtopic 220-40) , which requires enhanced disclosures regarding certain expense captions presented in the income statement.

standard is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December

Early adoption is permitted.

The Company is currently evaluating the impact the adoption of this standard may have on its consolidated

financial statement disclosures.

Company does not believe any other recently issued but not yet effective accounting pronouncement, if adopted, would have a material

effect on its present or future consolidated financial statements.

ACCOUNTS RECEIVABLE

1 unchanged sentence

OF ACCOUNTS RECEIVABLE

September 30,

Accounts receivable, unfactored

2 unchanged sentences

Total Accounts Receivable

Company is party to a factoring and security agreement with Gulf Coast Bank and Trust (“Gulf”), which provides liquidity

by enabling the Company to sell eligible accounts receivable (i.e., invoices) to Gulf in exchange for immediate cash advances.

INCORPORATED AND SUBSIDIARY

TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

in thousands, except share data and per share data)

DEBT AND TRANSFER OF FINANCIAL ASSETS

Company is party to a factoring and security agreement with Gulf Coast Business Credit (“Gulf”) the accounts receivable

finance and asset-based lending division of Gulf Coast Bank & Trust Company;

which provides liquidity

by enabling the Company to obtain advances against eligible accounts receivable (i.e., invoices) to Gulf in exchange for immediate cash advances.

from this agreement are primarily used to fund operating expenses, including employee compensation, vendor payments, and general overhead.

6 unchanged sentences

are sold to Gulf on a full recourse basis, meaning the Company retains the risk of collection.

Because the factoring arrangement is full

recourse, it is accounted for as a secured borrowing under ASC 860, Transfers and Servicing , rather than as a sale of receivables.

For the nine months ended September 30, 2025, the Company received $ 6,453 in proceeds from the sale of receivables and repaid $ 8,670

under the agreement.

This compares to $ 4,496 in proceeds and $ 4,428 in repayments for the period ended September 30,

The outstanding balance under the factoring arrangement was $ 157 as of September 30, 2025, $ 827 on June 30, 2025, $ 1,163 as of

March 31, 2025, and $ 2,375 as of December 31, 2024.

Because the factoring arrangement is

full recourse, it is accounted for as a secured borrowing under ASC 860, Transfers and Servicing , rather than as a sale of

For the three months ended March 31, 2026, the Company received $ 1,931 in

proceeds under the factoring facility and repaid $ 1,280 under

the agreement.

This compares to $ 2,222 in

proceeds and $ 3,434 in

repayments for the period ended March 31, 2025.

The outstanding balance under the factoring arrangement was $ 1,105 as

of March 31, 2026 and $ 455 as

of December 31, 2025.

factoring facility is collateralized by substantially all the assets of the Company.

1 unchanged sentence

that the Company repurchase the receivable or debit the reserve account.

INCORPORATED AND SUBSIDIARY

TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

in thousands, except per share data)

Purchase Programs

During 2025, the Company began participating in receivables purchase programs with JPMorgan (“JPM”) and

Mitsubishi UFJ Financial Group (“MUFG”) under which certain approved trade receivables may be sold on a non-recourse basis

(other than limited breach-based repurchase obligations).

Transfers that meet program eligibility are accounted for as sales under ASC

860 and the receivables are derecognized;

2025, the Company began participating in receivables purchase programs with JPMorgan (“JPM”) and Mitsubishi UFJ Financial

Group (“MUFG”) under which certain approved trade receivables may be sold on a non-recourse basis (other than limited breach-based

repurchase obligations).

Transfers that meet program eligibility are accounted for as sales under ASC 860 and the receivables are derecognized;

related program discounts and fees are recorded as loss on sale.

Cash proceeds and settlements

are presented in operating cash flows.

During the three and nine months ended September

30, 2025, we sold $ 1,670

and $ 2,264 of receivables under these programs, received $ 1,643 and $ 2,229 of cash proceeds, recognized $ 27

and $ 35 of discounts and fees recorded as loss on sale, and had $ 607

and $ 705 of derecognized receivables outstanding at period end.

No repurchases occurred.

Cash proceeds and settlements are presented in operating cash flows.

the three months ended March 31, 2026, we sold $ 2,209 and $ 416 of receivables under these programs, received $ 2,182 and $ 410 of cash

proceeds, recognized $ 27 and $ 6 in discounts and fees recorded as loss on sale, and had $ 109 and $ 117 of derecognized receivables outstanding

at period end.

There was no activity in the three-month period ending March 31, 2025.

also employs short term 10-month loan agreements annually to finance advance payments on Crime, EPLI, E&O, and D&O insurances.

6 unchanged sentences

deferred payment agreement totaling $ 39 , related to the implementation and multi-year licensing of the Datarails, analytics platform.

This amount is payable over 36 months and carries a 0.0 % interest rate.

As of September 30, 2025, the aggregate current portion of these

obligations was $ 39 , with the long-term portion totaling $ 21 .

COMMITMENTS AND CONTINGENCIES

time to time, the Company may become involved in various lawsuits and legal proceedings which arise in the ordinary course of business.

However, litigation is subject to inherent uncertainties and an adverse result in these, or other matters may arise from time to time

that may harm our business.

Except as set forth below, we are not aware of any such legal proceedings or claims against the Company.

series of legal actions and hearings took place starting in February of 2020 with the Vivos Group over Merger agreement violations and Vivos

Group debt obligations.

Arbitration was agreed to in the fall of 2021 by both the Vivos Group and MMG with the proceedings commencing

in February 2022.

August 31, 2022, the arbitrator issued an award in favor of the Company and MMG, including fraud damages.

Supplemental awards were issued

on May 17, 2023, October 10, 2023, and October 27, 2023.

The awards granted MMG the total of all notes receivable from the Vivos Group,

contracted interest, attorneys’ fees and expenses of $ 1,209 , and a contract damage of $ 1,000 to be satisfied by the transfer of

the Vivos Group’s shares of the Company Common Stock to the Company equal in value to $ 1,000 .

May 17, 2023 award also appointed a Receiver whose primary function is to collect the contract and fraud damages, including costs, expenses,

and fees provided in the awards.

On October 10, 2023, the Arbitrator issued a Supplemental Award outlining the Receiver’s powers.

This amount is payable over 36 months and

carries a 0.0 % interest rate.

As of March 31, 2026, the aggregate current portion of these obligations was $ 27 , with the long-term portion

totaling $ 14 .

INCORPORATED AND SUBSIDIARY

TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

in thousands, except per share data)

December 29, 2023, the Circuit Court for Montgomery County, Maryland entered all three arbitration awards as final judgments which became

effective on January 29, 2024 after the appeal period expired.

These judgments, totaling approximately $ 8,490 plus accrued interest,

are enforceable for 12 years and may be enrolled in other states.

May 19, 2025, the Receiver submitted final recommendations, calculations, and a proposed order to the arbitrator.

The response deadline

was initially set for July 7, 2025, but was extended to August 6, 2025 after Vivos Holdings retained new counsel.

On August 8, 2025,

the arbitrator granted both parties until September 5, 2025 to submit replies to each other’s filings.

On October 24, 2025, a non-evidentiary

hearing was held in Bethesda Maryland related to the Receiver’s proposed order.

of a written ruling from the arbitrator is expected in 2025.

June 11, 2025, the Company’s subsidiary, without admitting any fault, entered into a Memorandum of Understanding

(“MOU”) to settle an immaterial legal settlement.

Following court approval on October 9, 2025, $ 125 was

recognized in operating expenses for the quarter ended September 30, 2025.

This amount will be paid out over the next 5

Company’s authorized capital stock consists of 300,000,000

shares of common stock, with no

All authorized shares of Company Common Stock are

issued and outstanding.

in thousands, except share data and per share data)

COMMITMENTS AND CONTINGENCIES

Company is subject to legal proceedings and claims that arise in the ordinary course of business.

Management does not believe that the

resolution of any such matters, individually or in the aggregate, will have a material adverse effect on the Company’s financial

position, results of operations, or cash flows, except as described below.

Group Settlement

previously disclosed, the Company and its subsidiary, MMG were involved in litigation and

arbitration proceedings with certain former shareholders and related parties associated with the Vivos Group arising from the October

29, 2019 merger transaction and related promissory note obligations.

prior periods, the Company obtained arbitration awards and related court judgments in its favor, including amounts related to promissory

notes, accrued interest, attorneys’ fees, expenses, and other damages.

February 16, 2026, the Company entered into a settlement agreement with the Vivos Group to resolve the outstanding judgments and

related enforcement matters.

Pursuant to the settlement agreement and related consent judgment entered by the Circuit Court for

Montgomery County, Maryland, the Vivos Group agreed to transfer an aggregate of 253,292,210

shares of the Company’s common stock to the Company.

On April 7, 2026, the Company was

notified by Equiniti Shareholder Services, LLC, its transfer agent, that the transfers were completed and effective as of April 2,

As a result of the transfers, the Company’s outstanding common shares were reduced by 253,292,210

The Company may utilize shares available for future issuance in connection with future capital raising activities, mergers

and acquisitions, investments in business development and technology infrastructure, other strategic and growth initiatives, and

general working capital purposes.

As of March 31, 2026, 300,000,000 shares of Company common stock were issued

and outstanding.

See Note 10 regarding the subsequent transfer of shares to the Company effective April 2, 2026.

Company’s authorized capital stock consists of 300,000,000 shares of common stock, with no par value.

As of March 31, 2026, all authorized shares of Company common stock were issued and outstanding.

See Note 10 regarding

the subsequent return of shares to the Company effective April 2, 2026.

8 – RELATED PARTY TRANSACTIONS

Purchase Agreement

November 9, 2016, Vivos Holdings, LLC, the former owner of MMG, acquired 100 % of MMG through a stock acquisition exchange for a purchase

price of $ 1,750 , of which $ 1,400 was paid at settlement with proceeds from MMG.

The Vivos Debtors subsequently entered into a promissory

note receivable with MMG for the full stock purchase price.

Between 2018 to present there was $ 2,217 in additional borrowings.

Related Party Relationship

to and following the October 29, 2019 merger, members of the Vivos Group were majority shareholders of the Company and were considered

related parties.

As of March 31, 2026, the Vivos Group continued to be considered related parties pending completion of the settlement

described below.

Party Notes Receivable

Company has several notes receivable from related parties.

Prior to the Merger, Vivos Holdings collaborated on a share swap of MMG for

other Vivos companies with individuals who included, but were not limited to, Dr.

Doki, Shirisha Janumpally (“Mrs.

Janumpally”),

Doki, Kalyan Pathuri (“Mr.

Pathuri”) husband of Silvija Valleru, Igly Trust, and Judos Trust.

These parties also

have common ownership combinations in a number of other entities [Vivos Holdings, LLC, Vivos Real Estate Holdings, LLC (“VREH”),

Vivos Holdings, Inc., Vivos Group, Vivos Acquisitions, LLC, and Federal Systems, LLC], which are collectively referred to as the “Vivos

table below is a summary of Vivos Group related party notes receivable which, as of September 30, 2025, total $ 6,228 .

Based on management’s

current expected credit loss (“CECL”) assessment, which considered legal judgments in favor of Company and the ongoing receivership

process supporting recovery and collectability, no allowance for credit losses has been recorded.

due from the Vivos Group arose from acquisition-related borrowings and advances made prior to the October 29, 2019 merger.

These borrowings

consisted primarily of promissory notes and related advances associated with the Maslow Media acquisition structure.

INCORPORATED AND SUBSIDIARY

TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

in thousands, except per share data)

SCHEDULE OF RELATED PARTY NOTES RECEIVABLE

Note Description

Real Estate, LLC

Total Notes Receivable

Balance on December 31, 2024

Accrued interest

Balance on March 31, 2025

Accrued interest

Balance on June 30, 2025

Accrued interest

Balance on September 30, 2025

awarded legal fees and the fraud award of $ 1,000 , the total liability as of September 30, 2025 was $ 8,649 .

Other Expense on the accompanying consolidated financial statements approximately $ 41 in the second quarter and $ 68 for the

nine months ended September 30, 2025, were exclusively for receivership related costs for recovery of the arbitration award related to

the Vivos Group.

Party Relationships

October 29, 2019, prior to the Merger, Naveen Doki and Silvija Valleru became beneficial owners of Company Common Stock, equal to approximately

69 % and 17 %, respectively, of the total number of shares of the Company’s Common Stock outstanding after giving effect to the Merger.

the present time, the Vivos Group shall not be entitled to vote on any of their shares in Reliability at any annual or special

meetings of the shareholders.

The Receiver is empowered to recover the awards by seizing shares of the Company held by Dr.

Doki and his affiliates, the Vivos Group.

Once the judgments in favor of Reliability are satisfied, the restrictions on the rights

of the Vivos Group shareholders imposed by the Award shall be lifted.

in thousands, except share data and per share data)

arbitration proceedings concluded in 2022 and supplemental awards issued in 2023, the outstanding balances, together with accrued interest

and related obligations, were incorporated into the final arbitration awards and related court judgments.

The balance sheet reflected the

amount due from members of the Vivos Group was approximately $ 6,422

on March 31, 2026, compared to $ 6,357

on December 31, 2025.

and Subsequent Event

February 16, 2026, the Company entered into a settlement agreement with the Vivos Group pursuant to which members of the Vivos Group

agreed to transfer to the Company shares of the Company’s common stock in settlement of the outstanding judgments and related obligations.

April 2, 2026, pursuant to a consent judgment entered by the Circuit Court for Montgomery County, Maryland, an aggregate of 253,292,210

shares of the Company’s common stock were transferred to the Company.

On April 7, 2026, the Company was notified by Equiniti Shareholder

Services, LLC, its transfer agent, that the transfers were completed and effective as of April 2, 2026.

As a result of the settlement and share transfer completed effective

April 2, 2026, obligations owed by the Vivos Group, including amounts previously reflected as related party notes receivable, were satisfied

Following completion of the transaction, the Vivos Group no longer held an ownership interest in the Company and ceased to be

considered a related party.

Following completion of the transaction, the transferred shares were no longer outstanding.

BUSINESS SEGMENTS

19 unchanged sentences

The measure of segment assets is reported on the consolidated balance sheet as total assets.

following table provides a reconciliation of revenue and gross profit by reportable segment to consolidated results for the three-month

periods ended March 31, 2026 and 2025, respectively:

INCORPORATED AND SUBSIDIARY

TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

in thousands, except per share data)

following table provides a reconciliation of revenue and gross profit by reportable segment to consolidated results for the three-month

and nine-month periods ended September 30, 2025 and 2024, respectively:

SCHEDULE OF GROSS PROFIT PERFORMANCE BY SEGMENT

in thousands, except share data and per share data)

Profit Performance by Segment

the Three Months Ended September 30:

September 30, 2025

September 30, 2024

Video Production

the Nine Months Ended September 30:

September 30, 2025

September 30, 2024

SCHEDULE OF GROSS PROFIT PERFORMANCE BY SEGMENT

the Three Months Ended March 31:

March 31, 2026

March 31, 2025

Business Segment

Video Production

1 unchanged sentence

SUBSEQUENT EVENTS

Company evaluated subsequent events through November 14, 2025, the date these unaudited condensed consolidated financial statements were

available to be issued.

On October 24, 2025, a non-evidentiary hearing was held in Bethesda Maryland related to the Receiver’s proposed

Issuance of a written ruling from the arbitrator is expected in 2025.

is a non-recognition subsequent event under ASC 855;

no adjustments to the accompanying financial statements are required.

and potential impact, if any, cannot be estimated at this time.

Company evaluated subsequent events through May 20, 2026, the date these unaudited condensed consolidated financial statements were available

to be issued.

April 2, 2026, pursuant to a consent judgment entered by the Circuit Court for Montgomery County, Maryland in connection with the previously

disclosed settlement agreement with the Vivos Group, an aggregate of 253,292,210 shares of the Company’s common stock were transferred

to the Company.

April 7, 2026, the Company was notified by Equiniti Shareholder Services, LLC, its transfer agent, that the transfers had been completed,

effective April 2, 2026.

Effective April 2, 2026, the share transfer satisfied and extinguished the outstanding arbitration awards and

related judgments, including amounts previously reflected as related party notes receivable.

Following the transaction, the transferred

shares were no longer outstanding.

As of April 2, 2026, the Company had 46,707,790 shares of common stock outstanding.

Management believes

the resulting reduction in outstanding shares provides increased flexibility for future strategic and capital planning initiatives.

the transfer was completed after March 31, 2026, the accounting effect of the returned shares will be reflected in the second quarter

For accounting and presentation purposes, the returned shares are treated

as treasury shares.

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.

What changed 10-Q

Item 1. Financial Statements