LQR House Inc. 10-Q

ITEM 5. OTHER INFORMATION On August 15, 2024, the Company received a subpoena from the SEC, as referenced in the SEC’s letter dated August 15, 2024. The subpoena requests the production of documents beginning on that date. The Company is cooperating with the investigation and has produced, and will continue to produce, documents that it believes are responsive to the SEC’s requests. The SEC has not notified the Company of the substantive reasons for the SEC’s action. The SEC’s action does not constitute formal litigation; however, it is believed that the investigation is nearing the end of the SEC’s initial stage of review. It is too early to determine whether the SEC intends to commence any enforcement action relating to the Company or any person affiliated with the Company. No assurance can be given regarding the outcome of the investigation or its potential impact on the Company.. 29 ITEM 6. EXHIBITS Exhibit No. Description 2.1 Plan of Conversion of LQR House Inc., dated as of March 2, 2026 (incorporated by reference to Exhibit 2.1 of the Company’s Current Report on Form 8-K filed with the SEC on March 6, 2026). 3.1 Delaware Certificate of Conversion of LQR House Inc. as filed with the Delaware Secretary of State on March 2, 2026 (incorporated by reference to Exhibit 3.1 of the Company’s Current Report on Form 8-K filed with the SEC on March 6, 2026). 3.2 Delaware Certificate of Incorporation of LQR House Inc. as filed with the Delaware Secretary of State on March 2, 2026 (incorporated by reference to Exhibit 3.2 of the Company’s Current Report on Form 8-K filed with the SEC on March 6, 2026). 3.3 Delaware Bylaws of LQR House dated as of March 2, 2026 (incorporated by reference to Exhibit 3.3 of the Company’s Current Report on Form 8-K filed with the SEC on March 6, 2026). 10.1 Share Purchase Agreement, dated April 11, 2026, by and among LQR House Inc., Fusion Five Continents Securities Limited and Dean Shields (incorporated by reference to Exhibit 10.1 of the Company’s Current Report on Form 8-K filed with the SEC on April 15, 2026). 31.1* Certification of Principal Executive Officer Pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 31.2* Certification of Principal Financial Officer Pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 32.1** Certification of Principal Executive Officer Pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 32.2** Certification of Principal Financial Officer Pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 101.INS Inline XBRL Instance Document 101.SCH Inline XBRL Taxonomy Extension Schema Document 101.CAL Inline XBRL Taxonomy Extension Calculation Linkbase Document 101.DEF Inline XBRL Taxonomy Extension Definition Linkbase Document 101.LAB Inline XBRL Taxonomy Extension Label Linkbase Document 101.PRE Inline XBRL Taxonomy Extension Presentation Linkbase Document 104 Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101) * Filed herewith. ** Furnished herewith. 30 SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized. LQR HOUSE INC. Date: May 15, 2026 By: /s/ Sean Dollinger Sean Dollinger Chief Executive Officer (Principal Executive Officer) Date: May 15, 2026 By: /s/ Kumar Abhishek Kumar Abhishek Chief Financial Officer (Principal Financial and Accounting Officer) 31