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Item 9A. Controls and Procedures

2025-06-30 compared with 2024-07-01 · 158 added, 127 removed, 459 unchanged (38% of the section changed)

54 unchanged sentences

Controls and Procedures, there were no changes in our internal control over financial reporting that

occurred during the fourth quarter of the ended March 31, 2024, that have materially affected, or are reasonably likely to materially

occurred during the fourth quarter of the year ended March 31, 2025, that have materially affected, or are reasonably likely to materially

affect, our internal control over financial reporting.

Other Information

the year ended March 31, 2024 the Company issued 281,900 warrants to the Chairman of the Board of Directors and 80,000 warrants to Radiant

Life, LLC in conjunction with monies borrowed during the period (see Note 8 to the financial statements included in this report) .

exercise price of these warrants was $1.05.

the year ended March 31, 2025, the Company issued no new warrants in conjunction with monies borrowed during the period (see Note 8 to

the financial statements included in this report).

the year ended March 31, 2025, the Company issued 1,544,550 warrants to the Chairman of the Board of Directors in conjunction with an

extension of the maturity dates during the period (see Note 8 to the financial statements included in this report) per the terms outlined

above (see Note 11 to the financial statements included in this report for information on warrants issued subsequent to fiscal year end).

The exercise price of these warrants was $0.41.

The value of the warrants on the date of grant, as calculated by the Black-Scholes-Merton

1 unchanged sentence

The inputs used in this calculation included a fair value of the underlying common stock of $0.409 per

share, a risk-free between 3.36% and 4.29%, volatility between 86.52% and 89.11% and a dividend rate of 0%.

the year ended March 31, 2024, the Company issued 1,106,000 warrants to Mr.

Dickman, 772,275 warrants to the Chairman of the Board of

Directors, and 699,754 warrants to Radiant Life, LLC in conjunction with an extension of the maturity dates during the period (see Note

8 to the financial statements included in this report) per the terms outlined above.

The exercise price of these warrants was between

$0.41 and $1.05.

The value of the warrants on the date of grant, as calculated by the Black-Scholes-Merton valuation model was $964,277.

The inputs used in this calculation included a fair value of the underlying common stock between $0.409 and $1.049 per share, a risk-free

between 3.80% and 4.01%, volatility between 84.00% and 89.07% and a dividend rate of 0%.

share, a risk-free of 4.43%, volatility of 83.74%, and a dividend rate of 0%.

Trading Plans

the fourth quarter of fiscal 2024, none of our directors or officers (as defined in Rule 16a-1(f) of the Exchange Act) informed us of

the adoption or termination of a “Rule 10b5-1 trading arrangement” or “non-Rule 10b5-1 trading arrangement,”

each as defined in Item 408 of Regulation S-K.

Disclosure Regarding Foreign Jurisdictions that Prevent Inspections

2 unchanged sentences

of Directors and Executive Officers

executive officers and directors positions and biographical information are set forth below.

executive officer and directors’ positions and biographical information are set forth below.

of Election or Designation

1 unchanged sentence

Financial Officer

serves in the capacities indicated opposite his name.

Board of Directors has set the size of the Company’s Board of Directors at four, which is within the number allowed by our Bylaws.

123 unchanged sentences

Board held a total of one (1) meeting during the fiscal year ended March 31, 2025.

Each incumbent director attended the Board meetings.

Although we do not have a formal policy regarding attendance by directors at our annual meeting, we encourage directors to attend.

Each incumbent director attended the Board

Although we do not have a formal policy regarding attendance by directors at our annual meeting, we encourage directors to

We did not hold an annual meeting during the fiscal year ended March 31, 2025.

of Ethics and Business Conduct

7 unchanged sentences

EXECUTIVE COMPENSATION

were no equity awards granted during fiscal years ended March 31, 2024, nor 2023.

At March 31, 2024, Mr.

was no cash compensation and there were no equity awards granted during either of the fiscal years ended March 31, 2025 and

March 31, 2025, Mr.

Pearson’s beneficial ownership totaled 1,191,432 shares.

At March 31, 2024, Mr.

March 31, 2025, Mr.

Dickman’s beneficial ownership totaled 4,762,213 shares, including 1,994,332 warrants.

At March 31, 2024, Mr.

March 31, 2025, Mr.

Quesenberry’s beneficial ownership totaled 970,206 shares.

At March 31, 2024, Mr.

Higginson’s beneficial ownership totaled 13,758,225 shares, including 7,000,000 shares owned by Higginson Family Inv, LLC;

March 31, 2025, Mr.

Higginson’s beneficial ownership totaled 14,802,775 shares, including 7,000,000 shares owned by Higginson Family

750,000 shares owned by Eclipse Fund LLC;

320,000 shares owned by Radion Energy LLC;

370,000 shares owned by Ecosystems Resources LLC;

370,000 shares owned by Ecosystems Resources

and 900,000 shares owned by KGPR, LLC.

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of the Board .

The Board has responsibility for establishing and monitoring our executive compensation programs and for making

decisions regarding the compensation of Randall F.

The Board has responsibility for establishing and monitoring our executive compensation programs and for making decisions

regarding the compensation of Randall F.

Pearson, our Named Executive Officer.

The Board sets the compensation package of

the Named Executive Officers.

The Board sets the compensation package of the Named Executive

Board relies on its judgment in making compensation decisions after reviewing our performance and evaluating our executives’ leadership

1 unchanged sentence

The Board’s assessment process is

designed to be flexible so as to better respond to the evolving business environment and individual circumstances.

designed to be flexible to better respond to the evolving business environment and individual circumstances.

The last Annual Meeting

22 unchanged sentences

the Board did not precisely define the parameters of a bonus program for the Named Executive Officer, and no bonuses were awarded to

the Named Executive Officer.

the Named Executive Office.

Compensation .

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Name and Principal Position

Stock Awards ($)

Option Awards ($)

5 unchanged sentences

or group of affiliated stockholders, that we know owns more than 10% of our outstanding common stock;

(b) our Named Executive

(b) our Named Executive Officer;

and (d) all of our current directors and executive officer as a group.

The table is based upon

information supplied by directors, executive officers and principal stockholders, and Schedules 13D and 13G filed with the Commission.

ownership in the table below is based on 42,438,441 shares of common stock outstanding as of July 1, 2024.

Beneficial ownership is determined

in accordance with the rules of the Securities and Exchange Commission, and generally includes voting power and/or investment power with

respect to the securities held.

Any securities not outstanding but which are subject to options or warrants exercisable within 60 days

of June 29, 2023 are deemed outstanding and beneficially owned for the purpose of computing the percentage of outstanding common stock

beneficially owned by the stockholder holding such options or warrants, but are not deemed outstanding for the purpose of computing the

percentage of common stock beneficially owned by any other stockholder.

The table is based upon information

supplied by directors, executive officers and principal stockholders, and Schedules 13D and 13G filed with the Commission.

ownership in the table below is based on 43,063,441 shares of common stock outstanding as of June 30, 2025.

Beneficial ownership

is determined in accordance with the rules of the Securities and Exchange Commission, and generally includes voting power and/or investment

power with respect to the securities held.

Any securities not outstanding but which are subject to options or warrants exercisable within

60 days of June 30, 2025, are deemed outstanding and beneficially owned for the purpose of computing the percentage of outstanding common

stock beneficially owned by the stockholder holding such options or warrants, but are not deemed outstanding for the purpose of computing

the percentage of common stock beneficially owned by any other stockholder.

otherwise indicated, each of the stockholders listed below has sole voting and investment power with respect to the shares beneficially

26 unchanged sentences

Consulting, Inc.

is held by Summit Trustees PLLC for the beneficial owner, Lam Ping of Hong

The address of Smartrade Consulting, Inc.

is 22G Tower 4, The Metropolis, 8 Mau Yip

Road, Tsung Kwan Q, N.

is held by Summit Trustees PLLC for the beneficial owner, Lam Ping of Hong Kong.

The address of Smartrade Consulting,

is 22G Tower 4, The Metropolis, 8 Mau Yip Road, Tsung Kwan Q, N.

T., Hong Kong.

4 unchanged sentences

Plan Category

Number of securities to be issued upon exercise of outstanding options, warrants and rights

Weighted-average exercise price of outstanding options, warrants and rights

Number of securities remaining available for future issuance under equity compensation plans (excluding securities reflected in column (a))

of securities to be issued upon exercise of outstanding options, warrants and rights

Weighted-average

exercise price of outstanding options, warrants and rights

of securities remaining available for future issuance under equity compensation plans (excluding

securities reflected in column (a))

Equity compensation plans approved by security holders

30 unchanged sentences

The number of warrants issued for an extension is based on the following formula:

10,000 warrants per month the

due date is extended plus 1 warrant for every $2 of the principal balance outstanding (not including interest) at the time of the extension

(rounded to the nearest whole warrant).

Upon the loaning of additional monies, the lender will also require 2 warrants for each dollar

All warrants issued under these terms vested immediately upon issuance, have an exercise price approximately equivalent to the

fair value of the Company’s common stock on the date of grant, and expire 5 years from the date of issuance.

for extensions occurring on or

before March 31, 2024, 10,000 warrants per month the due date is extended plus 1 warrant for every $2 of the principal balance outstanding

(not including interest) at the time of the extension (rounded to the nearest whole warrant), for extensions occurring after March 31,

2024, 20,000 warrants per month the due date is extended plus 1 warrant for every $1 of the principal balance outstanding (not including

interest) at the time of the extension (rounded to the nearest whole warrant).

Upon the loaning of additional monies, the lender will

also require 2 warrants for each dollar loaned.

All warrants issued under these terms vested immediately upon issuance, have an exercise

price approximately equivalent to the fair value of the Company’s common stock on the date of grant, and expire 5 years from the

date of issuance.

the year ended March 31, 2025, the Company issued no new warrants in conjunction with monies borrowed during the period (see Note 8 to

the financial statements included in this report).

the year ended March 31, 2025, the Company issued 1,544,550 warrants to the Chairman of the Board of Directors in conjunction with an

extension of the maturity dates during the period (see Note 8 to the financial statements included in this report) per the terms outlined

above (see Note 11 to the financial statements included in this report for information on warrants issued subsequent to fiscal year end).

The exercise price of these warrants was $0.41.

The value of the warrants on the date of grant, as calculated by the Black-Scholes-Merton

valuation model was $435,199.

The inputs used in this calculation included a fair value of the underlying common stock of $0.409 per

share, a risk-free of 4.43%, volatility of 83.74%, and a dividend rate of 0%.

the year ended March 31, 2024, the Company issued 281,900 warrants to the Chairman of the Board of Directors and 80,000 warrants to Radiant

9 unchanged sentences

8 to the financial statements included in this report) per the terms outlined above.

The exercise price of these warrants was between

$0.41 and $1.05.

The exercise price of these warrants was either

$0.41 or $1.05.

The value of the warrants on the date of grant, as calculated by the Black-Scholes-Merton valuation model was $964,277.

1 unchanged sentence

between 3.80% and 4.01%, volatility between 84.00% and 89.07% and a dividend rate of 0%.

the fiscal year ended March 31, 2023, the Company issued 339,749 warrants to Mr.

Dickman, 719,300 warrants to the Chairman of the Board

of Directors, and 699,754 warrants to Radiant Life, LLC in conjunction with an extension of the maturity dates during the period (see Note 8 to the financial statements included in this report) per the terms outlined above.

The exercise price of these warrants was $1.05.

The value of the warrants on the date of grant,

as calculated by the Black-Scholes-Merton valuation model was $1,678,810.

The inputs used in this calculation included a fair value of

the underlying common stock of $1.049 per share, a risk-free between 3.49% and 3.95%, volatility between 142.92% and 145.49% and a dividend

the fiscal year ended March 31, 2023, the Company issued 264,600 warrants to the Chairman of the Board of Directors and 120,000 warrants

to Radiant Life, LLC in conjunction with monies borrowed during the period (see Note 8) per the terms outlined above.

The exercise price

of these warrants was $1.05.

The value of the warrants on the date of grant, as calculated by the Black-Scholes-Merton valuation model

was $365,502.

The inputs used in this calculation included a fair value of the underlying common stock of $1.049 per share, a risk-free

between 3.62% and 4.31%, volatility between 142.23% and 148.56% and a dividend rate of 0%.

of March 31, 2025, and 2024, the Company held outstanding warrants to related parties totaling 10,686,123 and 10,843,573, respectively.

3,708,754 of these warrants have an exercise price of $0.05, 2,035,029 of these warrants have an exercise price of $0.41, 5,049,790 have

an exercise price of $1.05, and 50,000 of these warrants have an exercise price of $2.00 per share.

All warrants have a five-year life

as of the date of grant and expire between November 2024 and February 2029.

shares of common stock issuable upon exercise of the warrants are not registered with the Commission and the

holders of the warrants do not have registration rights with respect to the warrants or the underlying shares of common stock.

As of March 31, 2025, 2,006,754 of these warrants have an exercise price of $0.05, 3,579,579 of these warrants have an exercise price

of $0.41, 5,049,790 have an exercise price of $1.05, and 50,000 of these warrants have an exercise price of $2.00 per share.

have a five-year life as of the date of grant and expire between April 2025 and January 2030.

shares of common stock issuable upon exercise of the warrants are not registered with the Commission and the holders of the warrants

do not have registration rights with respect to the warrants or the underlying shares of common stock.

have no parents.

36 unchanged sentences

following exhibits are filed or incorporated by reference as part of this Form 10-K.

Amended and Restated Articles of Incorporation (incorporated by reference to Exhibit 3(i) to the Company’s Current Report on Form 8-K filed April 5, 2013, file no.

Certificate of Amendment to the Amended and Restated Articles of Incorporation(incorporated by reference to Exhibit 3(i)(a) to the Company’s Current Report on Form 8-K filed April 5, 2013, file no.

Certificate of Amendment to the Amended and Restated Articles of Incorporation(incorporated by reference to Exhibit 3(i)(b) to the Company’s Current Report on Form 8-KA-1 filed May 24, 2013, file no.

Amended Bylaws (incorporated by reference to Exhibit 3(ii) to the Company’s Current Report on Form 8-K filed April 5, 2013, file no.

and Restated Articles of Incorporation (incorporated by reference to Exhibit 3(i) to the Company’s Current Report on Form 8-K

filed April 5, 2013, file no.

of Amendment to the Amended and Restated Articles of Incorporation(incorporated by reference to Exhibit 3(i)(a) to the Company’s

Current Report on Form 8-K filed April 5, 2013, file no.

of Amendment to the Amended and Restated Articles of Incorporation(incorporated by reference to Exhibit 3(i)(b) to the Company’s

Current Report on Form 8-KA-1 filed May 24, 2013, file no.

Bylaws (incorporated by reference to Exhibit 3(ii) to the Company’s Current Report on Form 8-K filed April 5, 2013, file no.

Description of Securities Registered Under Section 12 of the Exchange Act

Agreement and Plan of Merger (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K filed April 5, 2013, file no.

Form of Lock-Up/Leak-Out Agreement (incorporated by reference to Exhibit 10.2 to the Company’s Current Report on Form 8-K filed April 5, 2013, file no.

8% Convertible Debenture (incorporated by reference to Exhibit 10.6 to the Company’s Quarterly Report on Form 10-Q filed August 10, 2015, file no.

Amendment to the notes payable and lines-of-credit agreements, dated February 4, 2016, between the Company, Kraig Higginson and Radiant Life, LLC (incorporated by reference to Exhibit 10.1 to the Company’s Quarterly Report on Form 10-Q filed February 9, 2016, file no.

Amendment to the Convertible Debenture Agreement, dated February 2, 2016, between the Company and Sactco International, Limited (incorporated by reference to Exhibit 10.2 to the Company’s Quarterly Report on Form 10-Q filed February 9, 2016, file no.

Promissory Note between Sundance Strategies, Inc.

and Plan of Merger (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K filed April 5, 2013,

of Lock-Up/Leak-Out Agreement (incorporated by reference to Exhibit 10.2 to the Company’s Current Report on Form 8-K filed

April 5, 2013, file no.

Convertible Debenture (incorporated by reference to Exhibit 10.6 to the Company’s Quarterly Report on Form 10-Q filed August

10, 2015, file no.

to the notes payable and lines-of-credit agreements, dated February 4, 2016, between the Company, Kraig Higginson and Radiant Life,

LLC (incorporated by reference to Exhibit 10.1 to the Company’s Quarterly Report on Form 10-Q filed February 9, 2016, file

to the Convertible Debenture Agreement, dated February 2, 2016, between the Company and Sactco International, Limited (incorporated

by reference to Exhibit 10.2 to the Company’s Quarterly Report on Form 10-Q filed February 9, 2016, file no.

Note between Sundance Strategies, Inc.

Dickman, dated April 10, 2019.

(incorporated by reference to Exhibit 10.27 to

the Company’s Annual Report on Form 10-K filed June 29, 2022, File No.

Note between Sundance Strategies, Inc.

Dickman, dated November 5, 2019 (incorporated by reference to Exhibit 10.28 to

the Company’s Annual Report on Form 10-K filed June 29, 2022, File No.

Note between Sundance Strategies, Inc.

Dickman, dated February 4, 2020(incorporated by reference to Exhibit 10.29 to

the Company’s Annual Report on Form 10-K filed June 29, 2022, File No.

to Promissory Note between Sundance Strategies, Inc.

Higginson, dated January 8, 2020 (incorporated by reference to

Exhibit 10.30 to the Company’s Annual Report on Form 10-K filed June 29, 2022, File No.

Amendment to the Note Payable and Line of Credit Agreement between Sundance Strategies, Inc.

and Kraig Higginson, dated April 3,

2020 (incorporated by reference to Exhibit 10.31 to the Company’s Annual Report on Form 10-K filed June 29, 2022, File No.

Promissory Note between Sundance Strategies, Inc.

Dickman, dated November 5, 2019 (incorporated by reference to Exhibit 10.28 to the Company’s Annual Report on Form 10-K filed June 29, 2022, File No.

Promissory Note between Sundance Strategies, Inc.

Dickman, dated February 4, 2020(incorporated by reference to Exhibit 10.29 to the Company’s Annual Report on Form 10-K filed June 29, 2022, File No.

Extension to Promissory Note between Sundance Strategies, Inc.

Higginson, dated January 8, 2020 (incorporated by reference to Exhibit 10.30 to the Company’s Annual Report on Form 10-K filed June 29, 2022, File No.

First Amendment to the Note Payable and Line of Credit Agreement between Sundance Strategies, Inc.

and Kraig Higginson, dated April 3, 2020 (incorporated by reference to Exhibit 10.31 to the Company’s Annual Report on Form 10-K filed June 29, 2022, File No.

Extension to Promissory Notes between Sundance Strategies, Inc.

Dickman, dated November 5, 2019 (incorporated by reference to Exhibit 10.32 to the Company’s Annual Report on Form 10-K filed June 29, 2022, File No.

Amendment to $3,000,000 Convertible Debenture Agreement between Sundance Strategies, Inc.

and Satco International, Limited, dated July 13, 2020 (incorporated by reference to Exhibit 10.33 to the Company’s Annual Report on Form 10-K filed June 29, 2022, File No.

Extension Agreement to Promissory Note between Sundance Strategies, Inc.

and Radiant Life, dated December 19, 2019 (incorporated by reference to Exhibit 10.34 to the Company’s Annual Report on Form 10-K filed June 29, 2022, File No.

Promissory Note between Sundance Strategies, Inc.

and Satco International, Limited, dated April 6, 2021 (incorporated by reference to Exhibit 10.35 to the Company’s Annual Report on Form 10-K filed June 29, 2022, File No.

to Promissory Notes between Sundance Strategies, Inc.

Dickman, dated November 5, 2019 (incorporated by reference to

Exhibit 10.32 to the Company’s Annual Report on Form 10-K filed June 29, 2022, File No.

to $3,000,000 Convertible Debenture Agreement between Sundance Strategies, Inc.

and Satco International, Limited, dated July 13,

2020 (incorporated by reference to Exhibit 10.33 to the Company’s Annual Report on Form 10-K filed June 29, 2022, File No.

Agreement to Promissory Note between Sundance Strategies, Inc.

and Radiant Life, dated December 19, 2019 (incorporated by reference

to Exhibit 10.34 to the Company’s Annual Report on Form 10-K filed June 29, 2022, File No.

Note between Sundance Strategies, Inc.

and Satco International, Limited, dated April 6, 2021 (incorporated by reference to Exhibit

10.35 to the Company’s Annual Report on Form 10-K filed June 29, 2022, File No.

to Promissory Note between Sundance Strategies, Inc.

and Satco International, Limited, dated August 9, 2021 (incorporated by reference

to Exhibit 10.36 to the Company’s Annual Report on Form 10-K filed June 29, 2022, File No.

Note between Sundance Strategies, Inc.

and Radiant Life, LLC, dated July 29, 2021 (incorporated by reference to Exhibit 10.36 to

the Company’s Annual Report on Form 10-K filed June 29, 2022, File No.

Placement Memorandum, effective November 5, 2022 (incorporated by reference to Exhibit 10.37 to the Company’s Annual Report

on Form 10-K filed June 29, 2022, File No.

between Sundance Strategies, Inc.

and Tradability, LLC, dated January 1, 2022 (incorporated by reference to Exhibit 10.38 to the

Company’s Annual Report on Form 10-K filed June 29, 2022, File No.

to Promissory Notes between Sundance Strategies, Inc.

Dickman, dated June 5, 2023 (incorporated by reference to Exhibit

10.40 to the Company’s Annual Report on Form 10-K filed June 29, 2023, File No.

to Promissory Note between Sundance Strategies, Inc.

Higginson, dated February 2, 2023 (incorporated by reference to

Exhibit 10.41 to the Company’s Annual Report on Form 10-K filed June 29, 2023, File No.

Agreement to Promissory Note between Sundance Strategies, Inc.

and Radiant Life, dated February 2, 2023 (incorporated by reference

to Exhibit 10.42 to the Company’s Annual Report on Form 10-K filed June 29, 2023, File No.

to Promissory Note between Sundance Strategies, Inc.

and Satco International, Limited, dated February 2, 2023 (incorporated by reference

to Exhibit 10.43 to the Company’s Annual Report on Form 10-K filed June 29, 2023, File No.

to $3,000,000 Convertible Debenture Agreement between Sundance Strategies, Inc.

and Satco International, Limited, dated February

9, 2023 (incorporated by reference to Exhibit 10.44 to the Company’s Annual Report on Form 10-K filed June 29, 2023, File No.

Agreement to Promissory Note between Sundance Strategies, Inc.

and Radiant Life, dated June 12, 2023 (incorporated by reference to

Exhibit 10.45 to the Company’s Annual Report on Form 10-K filed June 29, 2023, File No.

to Promissory Note between Sundance Strategies, Inc.

and Satco International, Limited, dated June 9, 2023 (incorporated by reference

to Exhibit 10.46 to the Company’s Annual Report on Form 10-K filed June 29, 2023, File No.

Extension to Promissory Note between Sundance Strategies, Inc.

and Satco International, Limited, dated August 9, 2021 (incorporated by reference to Exhibit 10.36 to the Company’s Annual Report on Form 10-K filed June 29, 2022, File No.

Promissory Note between Sundance Strategies, Inc.

and Radiant Life, LLC, dated July 29, 2021 (incorporated by reference to Exhibit 10.36 to the Company’s Annual Report on Form 10-K filed June 29, 2022, File No.

Private Placement Memorandum, effective November 5, 2022 (incorporated by reference to Exhibit 10.37 to the Company’s Annual Report on Form 10-K filed June 29, 2022, File No.

Agreement between Sundance Strategies, Inc.

and Tradability, LLC, dated January 1, 2022 (incorporated by reference to Exhibit 10.38 to the Company’s Annual Report on Form 10-K filed June 29, 2022, File No.

Higginson, dated January 26, 2024 (incorporated by reference to Exhibit 10.47 to the Company’s Annual Report on Form 10-K filed July 1, 2024, File No.

Extension to Promissory Notes between Sundance Strategies, Inc.

Dickman, dated June 5, 2023 (incorporated by reference to Exhibit 10.40 to the Company’s Annual Report on Form 10-K filed June 29, 2023, File No.

Extension to Promissory Note between Sundance Strategies, Inc.

Higginson, dated February 2, 2023 (incorporated by reference to Exhibit 10.41 to the Company’s Annual Report on Form 10-K filed June 29, 2023, File No.

Extension Agreement to Promissory Note between Sundance Strategies, Inc.

and Radiant Life, dated February 2, 2023 (incorporated by reference to Exhibit 10.42 to the Company’s Annual Report on Form 10-K filed June 29, 2023, File No.

Dickman, dated January 26, 2024 (incorporated by reference to Exhibit 10.48 to the Company’s Annual Report on Form 10-K filed July 1, 2024, File No.

Extension to Promissory Note between Sundance Strategies, Inc.

and Satco International, Limited, dated February 2, 2023 (incorporated by reference to Exhibit 10.43 to the Company’s Annual Report on Form 10-K filed June 29, 2023, File No.

and Radiant Life, dated February 1, 2024 (incorporated by reference to Exhibit 10.49 to the Company’s Annual Report on Form 10-K filed July 1, 2024, File No.

Amendment to $3,000,000 Convertible Debenture Agreement between Sundance Strategies, Inc.

and Satco International, Limited, dated February 9, 2023 (incorporated by reference to Exhibit 10.44 to the Company’s Annual Report on Form 10-K filed June 29, 2023, File No.

Extension Agreement to Promissory Note between Sundance Strategies, Inc.

and Radiant Life, dated June 12, 2023 (incorporated by reference to Exhibit 10.45 to the Company’s Annual Report on Form 10-K filed June 29, 2023, File No.

Extension to Promissory Note between Sundance Strategies, Inc.

and Satco International, Limited, dated June 9, 2023 (incorporated by reference to Exhibit 10.46 to the Company’s Annual Report on Form 10-K filed June 29, 2023, File No.

and Satco International, Limited, dated January 3, 2025*

Extension to Promissory Note between Sundance Strategies, Inc.

Higginson, dated January 24, 2025*

Extension to Promissory Notes between Sundance Strategies, Inc.

Dickman, dated January 26, 2024*

Extension to Promissory Note between Sundance Strategies, Inc.

and Radiant Life, dated February 1, 2024*

Code of Ethics (incorporated by reference to Exhibit 14 to the Company’s Current Report on Form 8-K filed April 5, 2013, file no.

Certification of Principal Executive Officer and Principal Financial Officer Pursuant to Rule 13a-14(a)*

and Satco International, Limited, dated January 26, 2025*

of Ethics (incorporated by reference to Exhibit 14 to the Company’s Current Report on Form 8-K filed April 5, 2013, file no.

Certification

of Principal Executive Officer and Principal Financial Officer Pursuant to Rule 13a-14(a)*

Certification

of Principal Executive Officer and Principal Financial Officer Pursuant to 18 U.S.C.

21 unchanged sentences

STRATEGIES, INC.

June 30, 2025

Principal Executive Officer and Principal Financial Officer

6 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.

What changed 10-K

Item 9A. Controls and Procedures